Consumption of alcohol is a globally ubiquitous, often controversial activity, and business organizations in this sector are of significant social and economic relevance. This book draws on accounting records from the sector to reveal fresh and unique insights into the historic development of the production of alcoholic beverages. Offering a historic overview of the three major areas of the alcohol industry – brewing, distilling and wine – this book reveals the commonalities and differences which are present in the industry, while also highlighting its social impact. The editors bring together contributions from around the world, including Mexico, France, Japan and Ireland, to demonstrate how accounting has developed over time. Offering diverse geographical and historical perspectives, it explores multiple aspects of accounting within the industry, including internal control, earnings management, competition, and regulatory aspects. The fascinating insights into breweries, wineries, spirit distillers, vineyards and other related organizations provides a unique historic perspective of accounting systems, techniques and practices. Drawing on an international range of examples and rich archival material, this valuable research collection will be of great interest to researchers and advanced students of accounting and business history.

Alcohol is a killerâ€"1 of every 13 deaths in the United States is alcohol-related. In addition, 5 percent of the population consumes 50 percent of the alcohol. The authors take a close look at the problem in a "classy little study," as The Washington Post called this book. The Library Journal states, "...[T]his is one book that addresses solutions....And it's enjoyably readable....This is an excellent review for anyone in the alcoholism prevention business, and good background reading for the interested layperson." The Washington Post agrees: the book "...likely will wind up on the bookshelves of counselors, politicians, judges, medical professionals, and law enforcement officials throughout the country."

Alcohol use by young people is extremely dangerous - both to themselves and society at large. Underage alcohol use is associated with traffic fatalities, violence, unsafe sex, suicide, educational failure, and other problem behaviors that diminish the prospects of future success, as well as health risks â€" and the earlier teens start drinking, the greater the danger. Despite these serious concerns, the media continues to make drinking look attractive to youth, and it remains possible and even easy for teenagers to get access to alcohol. Why is this dangerous behavior so pervasive? What can be done to prevent it? What will work and who is responsible for making sure it happens? Reducing Underage Drinking addresses these questions and proposes a new way to combat underage alcohol use. It explores the ways in which may different individuals and groups contribute to the problem and how they can be enlisted to prevent it. Reducing Underage Drinking will serve as both a game plan and a call to arms for anyone with an investment in youth health and safety.

Your brewery is much more than just a small business—it's the fulfillment of your dream to share a love for quality craft beer and beverages. Build success from start-up to expansion with a solid foundation of finance principles geared specifically toward small beverage producers. Learn how to build and interpret financial reports and create basic pro-forma financial statements for launching a brewery, purchasing additional equipment, or determining a new location. Explore the various business models available to you as a craft brewery. Discover pricing models that maximize your profits. Learn how to build a budget and how to use it to hold staff accountable. This book is written to teach complex topics in simple terms. Written in an accessible style, it will help brewery owners and their staff understand the importance of a strong financial foundation. The insights and results-oriented content will help you run a more successful brewery.

During the 1950s, 1960s and 1970s, general levels of alcohol consumption had risen considerably in all parts of the world. In association with this, there was a proliferation of alcohol-related problems such as liver disease, drunkenness offences, marital disharmony and employment difficulties. Many factors influence the probability of alcohol addiction and the habits of drinking; they include age, sex, race, occupation and income. Economic aspects of the use and misuse of alcohol had been attracting increasing attention during the early 1980s. Politicians and scholars alike had drawn attention to the benefits of a vigorous alcohol industry on the one hand, and on the other, the costs of providing medical, social and educational services for those suffering from alcohol-related problems. Originally published in 1983, the real nature of the relationship between economics and alcohol is explored in detail for the first time in this book. It argues for increased participation by economists in the processes of social policy decision-making and considers the key issues of cost-benefit analyses, control policies, taxation and programme efficiency. No easy solutions are provided, but a host of unjustified assumptions about this subject are clarified. This book paved the way for substantial future collaboration between economists and those involved in alcohol studies.