Passing Comments
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What Makes a Balance OMPANY reports and
Sheet Balance, Asks Sir `•-• accounts usually make Graham extremely dull reading. This year, Sir Graham Cunningham, chairman of the Triplex Safety Glass Co., Ltd., has struck a new and lighter, note by including with the company's annual statement an article entitled " Why Does a Balance Sheet Balance ? " It is humorously illustrated in a way that reflects the twinkle that is seldom far from Sir Graham's eyes. but at the same time, it provides a clear picture of the hard realities of business. Having read the paragraph dealing with taxation, one still wonders despite other reassurances, how a balance. sheet is ever made to balance. During the past year the company paid no less than £82,608 in taxation in the United Kingdom.
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". Boss " Turned Up 'THESE are, indeed, happy his Sleeves, so the I days for those executives
Men Struck . . who are endeavouring to bring
in the dollars. One of many enterprising men in our industry is busy converting ex-WD. vehicles, which are finding a ready market in the hard-currency countries. So irritating had been the delays at every stage in getting one particular, vehicle through that he decided he would turn up his sleeves and take a hand himself. The men on the job resented this and immediately downed tools. On the one hand they object to the boss wearing a clean collar and walking round with, as they say his hands in his pockets, and on the other they refuse to allow him to work alongside them On his own vehicle. -Earning dollars is certainly a grim business The Editor is Dined MOT long ago our Editor by Society of Women 'was a guest at the annual Engineers . . dinner of the Women's • Engineering Soci et y, the address of which is 35, Grosvenor Place, London, S.W.I, and the president Mrs. F. D. Heywood, Ph.D., B.Sc. This organization, which was founded some 30 years ago, has attracted quite a notable membership. It has done excellent work in obtaining recognition for women in various technical institutions formerly sacred to men, and qualified women are now placed on the same basis for entry, for example, into the Institution of Mechanical Engineers and the Institution of Electrical Engineers. Membership is world-wide, and• amongst the corporate members are directors, consultants, managers, research engineers, metallurgists, production engineers, apprentices and students, whilst associates
• include men and women of distinction in several allied fields. It was interesting to observe the
presence at this dinner of a total of eight presidents, of both sexes, of technical bodies, including Dr. H. J. Gough, C.B., .F.R.S., president of the Institution of Mechanical Engineers, who replied for the guests to the toast proposed by, Miss ) . Pile, AIM., president of the Birmingham Metal14gical Society
Commercial Drivers' iTh TTRACTIVE coat badges
Coat Badges Attract have been made available Schoolboys „ . by Commer Cars, Ltd., for drivers of C o mm e r and Karrier vehicles. Incidentally, they have proved extremely popular with schoolboys, and whilst applications from this source sometimes assume snowball proportions and thereby cause some difficulty, some of the letters are diverting. One boy from Lisburn asked if the company Could " oblidge" him with a badge, and added that he *ould like also to receive a "kettle log." Both have been posted to this youngster in Northern Ireland.