Journal Article Accelerated Depreciation: A Rejoinder Get access Evsey D. Domar Evsey D. Domar The Johns Hopkins University Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 69, Issue 2, May 1955, Pages 299–304, https://doi.org/10.2307/1882154 Published: 01 May 1955

Journal Article Unemployment in Planned and Capitalist Economies: Comment Get access F. D. Holzman F. D. Holzman University of Washington, Seattle Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 69, Issue 3, August 1955, Pages 452–460, https://doi.org/10.2307/1885851 Published: 01 August 1955

Journal Article Components of a Change in the Balance of Trade Get access G. D. N. Worswick G. D. N. Worswick Oxford Search for other works by this author on: Oxford Academic Google Scholar The Review of Economic Studies, Volume 23, Issue 1, 1955, Pages 76–82, https://doi.org/10.2307/2296154 Published: 01 April 1955

Reviews the book "Basic Accounting," part II, by Homer St. Clair and Edward J. Koestler.

Reviews the book "Corporation Accounting," by Homer St. Clair Pace and Edward J. Koestler.

The article focuses on management thinking concerning corporate annual reports. An act of communication can be separated into five steps. The scientific study of any communication process tends to emphasize one or another of these five analyses. This article deals with the concepts, philosophy and thoughts guiding the 'who' or communicator of the annual report-top management. The purpose of this survey is to acquaint interested readers with top management thinking concerning annual reports of corporations. By so doing, a better understanding of management's problems will be developed by those people to whom top managements communicate. Such an understanding should provide more effective communication in annual reports. Better communication by those responsible, like controller, financial vice-presidents and presidents will help to solve some of the problems confronting our economy by supplying information to stockholders, creditors, employees, governmental agencies and the general public. These are the people who use the annual report.

Machine methods, the key to office automation, have developed impressively ever since the invention of the adding machine in the 1880's. Soon afterwards appeared the desk calculators. These milestones of machine method have progressively increased the areas of "automated" office operations. They have thereby progressively narrowed the need for the pencil and paper, the elemental tools of the accountant. As savers of human energy and time, all devices for mechanizing office tasks possess the same attributes, and the differences between them are relative only, important as the differences are. All of the known devices will continue to be useful, for the situations in the modern office in which machine methods are needed are as varied as they are vast. No doubt the future will see a more frequent reassessment of the functional usefulness of a particular machine in use to see if its versatility, speed and capability enable it to perform a task as economically as some other machine available in the market.

Reviews three books. "Canadian Master Tax Guide," 10th ed.; "Canadian Income Tax Act," 21st ed.; "Canadian Income Tax Regulations."