Journal Article Rents, Rates and Incomes in Bristol Get access A. W. T. Ellis A. W. T. Ellis Bristol Search for other works by this author on: Oxford Academic Google Scholar The Review of Economic Studies, Volume 11, Issue 2, 1944, Pages 99–108, https://doi.org/10.2307/2295971 Published: 01 January 1944

Journal Article Labour for The War Industries: The Experience of Coventry Get access A. Shenfield, A. Shenfield Birmingham Search for other works by this author on: Oxford Academic Google Scholar P. Sargant Florence P. Sargant Florence Birmingham Search for other works by this author on: Oxford Academic Google Scholar The Review of Economic Studies, Volume 12, Issue 1, 1944, Pages 31–49, https://doi.org/10.2307/2296012 Published: 01 January 1944

Journal Article The Economies and Diseconomies of Industrial Concentration: The Wartime Experience of Coventry Get access A. Shenfield, A. Shenfield Birmingham Search for other works by this author on: Oxford Academic Google Scholar P. Sargant Florence P. Sargant Florence Birmingham Search for other works by this author on: Oxford Academic Google Scholar The Review of Economic Studies, Volume 12, Issue 2, 1944, Pages 79–99, https://doi.org/10.2307/2296092 Published: 01 September 1944

Abstract Reviews the book "Standardized Accountancy in Germany," by H.W. Singer.

I. Summary and conclusions, 388. — Loss offset provisions, 391. — II. The rationale of investment behavior: yield and risk defined, 393; yield and risk of an asset combination, 398; investor's indifference map and investment equilibrium, 402. — III. Taxation without loss offset: effects of the tax on yield and risk, tax sensitiveness, 403; adjustment of asset combination held, 405. popular versions of the argument, 408. — IV. Taxation with full loss offset: effects on yield and risk, 409; total risk and private risk distinguished, 410; adjustment of asset combination held, 411; total risk increased as result of tax, 412. — V. The general case, taxation with variable loss offset: effects of varying tax rate and varying loss offset, 415; adjustment of asset combination to changes in tax rate, with given loss offset, 418; adjustment to changes in loss offset, with given tax rate, 419. — VI. Qualifications, 421.

Abstract A study of authorities in the U.S. and Great Britain leaves much to be desired as regards the exact procedure to be followed in incorporating the results of foreign branch transactions on the books of the home office. It is evident that several variants in procedure are possible. The simplest arrangement for recording branch and home office relationships is the use of one account current in each record The home office Branch Current account will show in domestic currency the amount of the home office investment in the branch and the Home Office Current account in the branch ledger will show the home office proprietorship or residual liability of the branch to the home office stated in foreign currency. The credit balance in the Home Office Current account represents net assets whose various debit balances may have arisen under various exchange conditions and been converted into terms of domestic currency at various rates. Substitution of the balance of the Branch Current account for the balance of the Home Office Current account would be easier and more effective than conversion of the balance of the latter account.

Abstract Reviews the book "Square Pegs in Square Holes," by Margaret E. Broadley.

Abstract The article presents information on merchandise turnover and the method of computing it. Data and statements are of limited usefulness unless they are properly interpreted. To assist and facilitate interpretation, particularly of the balance sheet and income statement, various ratio and percentage analyses frequently are made a part of, or appended to, these reports. One of the most significant of these ratios to merchandising businesses is the one that shows the average number of times the inventory was replaced during a given period. It is usually called merchandise turnover or stock-turn. The customary method of computing inventory turnover is to divide the total cost of goods sold by the average value of goods on hand during the period. It is recognized that the turnover figure obtained by the use of the suggested procedure is subject to the same weakness as that secured by the conventional method, in that it will be distorted somewhat if the period under review has been one that included sizable price changes.