Only once in a generation, because of fortuitous circumstances, the stress of the period or the brilliance of a personality, a man lives a life of unusual service to his profession and to the commonweal. To the distinguished company of accounting immortals, William Plender is rightfully admitted because he, more than any other English practitioner, achieved in his lifetime wide recognition as a skillful interpreter of financial data as well as a faithful servant of the Crown.

Plender's life has much to recommend it for study by the rising generation not only in Great Britain but in other parts of the world where accountancy has achieved the status of an honored profession. It is for this reason, alone, that the present memoir is written: to re-count the rise of one accountant in professional and public circles because of the quality of his mind and the force of his personality, to say, this was accomplished by one man; it can be done by others if they but dedicate themselves to the pursuit of the professional ideal wherever it may be found, in England, in America, everywhere.

Since the mid-1970s, overfishing has had a considerable impact on the American seafood industry, and companies serving the American seafood market have taken steps to respond to the crisis. Following a brief survey of modern-day fishing and of the steps that have been taken to mitigate overfishing, the strategies adopted for commercial fishing in American waters, especially those in Alaska, are examined. Through their attempts to deal with the challenges posed by overfishing, fishers, seafood-processing and wholesaling companies, and retailers have fundamentally altered the industry. In conclusion, a summary of studies by historians and other scholars of fishery matters is followed by suggestions for historical research on the topic. Historians are reminded of the need to consider environmental factors when writing about business developments.