Editorial
The January issue set out our associative economics stall, key to which is the (ae) Quality Guarantee Mark. In December 2010 we received a critique of the (ae) Mark from Richard Masters of this, which gave rise to this issue. As the critique refers to details of which readers may generally not be aware, we felt it best to lead with a word from the sponsors of the (ae) QGM and to include details of the mark under Sign of our Times.
Richard's commentary appears on page 2, followed by articles from two users of the mark in the UK (both also editors of Associate!). In Market to Mark, Arthur Edwards - a user of the Mark for several years - revisits a detailed study he made of the Mark when doing his Diploma in Associative Economics.
Stephen Torr addresses a particular point about balance sheets, namely their meaning beyond mere data and money-making motives. Stephen is also a user of the Mark as of this year, having been quietly engaged in its development in the UK for several years already.
Accounting Corner this month deals with a subtle aspect of modern accounting - the help double entry bookkeeping can provide for the individual to experience his relationship to the economy other than as something used for one's own ends.