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This paper intends to define partial income tax allocation and illustrate how it is used, to describe the major aspects of the recent rulings by the two authoritative bodies, and to discuss some of the implementation problems that firms may encounter in applying the requirements. Recently the Accounting Standards Committee of the Institute of Chartered Accountants in England and Wales and the International Accounting Standards Committee adopted a different method of accounting for deferred taxation. Both organizations now require partial income tax allocation and allow either the deferral or the liability methods. Previously comprehensive allocation, flow-through and the deferred methods were used. Partial income tax allocation, however, is to a certain extent an unknown technique. Therefore, this paper was intended to inform interested parties about partial income tax allocation, the requirements for its implementation and some of the problems that firms may encounter.

The purpose of this paper is to survey and analyze the work of researcher Derek Pugh and his associates at the Industrial Research Institute in England. The focus of Pugh's work is to explain the interaction of three basic phenomena and their effect upon organizational behavior. These are organization structure and functioning; group composition and interaction; and individual personality and behavior. Pugh and his associates feel that if they are able to analyze each of these levels of behavior, and determine the interactions therein, they will have generated a powerful predicting tool. Pugh's model is also a classification scheme. He himself does not call his system of analysis a model, but a conceptual scheme. As a theorist, he is attempting to explain a tremendous mass of reality, and to overcome the resulting lack of conceptual depth he professes his position as that of an integrator. Pugh denotes the strengths of his integrative approach as follows: the conceptualization of organization structure as composed of a number of dimensions; the development of empirically definable sealer of all dimensions; a resulting typology to be based upon the empirical generalizations forthcoming.

The article presents information on the International University Contact for Management Education/European Association for Management Trainning Centers Joint Research Colloquium, held during September 4-6, 1968, at Ashridge. Thirty five research workers, faculty members and representatives of industry attended the Research Colloquium on, "Organisation Structure in a Changing Environment." Research papers, examined a selection of the theoretical and practical problems encountered in studying the organisational structure of complex organisation in changing environments. The papers dealt with a wide selection of topics, experiences being drawn from an equally wide variety of organisational systems. One researcher of the Tavistock Institute of Human Relations, London, in his paper "On the Systems approach to Organisation," focused his attention on the passenger-handling operations of an airline company and more especially on the effect of passenger anxiety upon the airline staff. A comprehensive review and summing up of the research proceedings was given by researcher D. Pheysey, Industrial Research Unit, University of Aston in Birmingham.

Focuses on the consultation paper "The 2011 Census: initial view on content for England and Wales," released by the British Office for National Statistics. Findings of initial consultations reflected in the paper; Data from potential census topics classified in the consultation paper; Web site where the consultation paper may be accessed.

This quarter, the regional economic indicators article focuses on rural and urban productivity in the English regions. The regular part of the article then gives an overview of the economic activity of UK regions in terms of their gross value added (GVA), GVA per head and labour productivity. This is followed by a presentation of headline indicators of regional welfare, other drivers of regional productivity and regional labour market statistics. The indicators cover the nine Government Office Regions of England and the devolved administrations of Northern Ireland, Scotland and Wales. These 12 areas comprise level 1 of the European Nomenclature of Units for Territorial Statistics (NUTS level 1) for the UK. The term 'region' is used to describe this level of geography for convenience in the rest of this article. [ABSTRACT FROM AUTHOR]

The article reports that the National Health Service (NHS) England has supported the re-evaluation and proposed changes on the operation of its Cancer Drugs Fund (CDF) within budget.

This article reports on the cost that obesity could bring in Great Britain by 2015. According to the Department of Health, tens of thousands of pounds are already being spent by local councils in England and Wales on services for fat people. Public Health spokesman for the Local Government Association David Rogers said obesity is a massive issue for public health but it also risks placing an unprecedented amount of pressure on council services.