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japan 's benchmark no. N issue due N ended on brokers ' screens at N down N point to yield N N
british government bonds were little changed as investors <unk> an address on economic policy by john major the new chancellor of the exchequer
britain 's benchmark N N N bond due N rose N to N N to yield N N while the N N N notes due N were unchanged at N N to yield N N
paramount communications inc. said it sold two simon & <unk> information services units to macmillan inc. a subsidiary of maxwell communication corp
the two units are prentice hall information services which publishes tax financial planning and business law information among other services and prentice hall information network which electronically <unk> tax information
terms were n't disclosed but industry executives said the units were sold for $ N million
arthur h. <unk> previously president of the prentice hall tax and professional services division was named president of the newly formed macmillan professional and business reference division
simon & <unk> retains the corporation law <unk> service which will become part of its prentice hall law & business unit
a governing body of both the financial accounting standards board and the <unk> accounting standards board voted to give the fasb jurisdiction over accounting standards for certain government-owned entities
the financial accounting foundation voted N that fasb accounting rules <unk> gasb rules in regard to utilities hospitals and colleges and universities owned by the government
gasb rules still apply for other government units
after the gasb was founded in N N years after the fasb the government-owned entities were supposed to follow fasb rules unless the gasb <unk> them
the gasb had told governments they did n't have to follow fasb rules on depreciation making it difficult for <unk> agencies to compare private and state-owned schools which compete in the public bond market
the foundation vote is effective for the affected government entities with fiscal years that begin starting next jan. N and makes the financial results of the hospitals colleges and schools easier to compare with <unk> businesses
but it may lead to separate financial reports based on different rules for the government entities under fasb rules and those still under gasb rules
managers of government entities are often more concerned with the political and legal structure and <unk> <unk> with <unk> businesses is n't always as high a priority a foundation spokesman said
avery inc. said it completed the sale of uniroyal chemical holding co. to a group led by management of uniroyal chemical co. the unit 's main business
it valued the transaction at $ N million
avery which continues to operate a coal company it expects to sell at a loss said in proxy materials it intends to seek control of one or more companies
after fees and repayment of debt avery is left with about $ N million in cash and securities from the uniroyal sale
avery paid $ N million including various legal and financing fees to acquire uniroyal chemical <unk> conn. in N a move that <unk> avery with debt
in over-the-counter trading avery shares were quoted yesterday at a bid price of N cents a share
according to avery for the year ended sept. N N uniroyal chemical had sales of $ N million and a net loss of $ N million
an avery spokesman said that the loss was magnified by accounting adjustments and that the company 's loss was smaller on a cash basis
uniroyal has N employees and facilities in the u.s. canada brazil italy and taiwan
in a related development avery said it completed a recapitalization in which its controlling shareholders and top officers nelson <unk> and peter w. may surrendered warrants and preferred stock in exchange for a larger stake in avery 's common shares
on a fully diluted basis the two raised their stake to N N from N N
in december N messrs. <unk> and may sold their stock in <unk> industries inc. a packaging company they controlled to <unk> corp. of france
the executives had <unk> <unk> by building american national can co. <unk> 's chief asset
in january N the two men acquired the <unk> assets of <unk> including a controlling stake in avery and by extension uniroyal chemical
in the august proxy material avery said that unless it sold uniroyal its ability to service debt would be hurt and avery 's shareholder value would continue to erode
until avery makes an acquisition messrs. <unk> and may will waive their direct salaries and bonuses the company said
for at least the next six months however avery will continue to pay $ N a month for management services to a company controlled by messrs. <unk> and may according to the proxy material
<unk> inc. said a plan to sell its <unk> clark inc. subsidiary to a group headed by anderson industries inc. for $ N million has been terminated
<unk> a maker of packaging and <unk> products said the two companies could n't agree on terms of a definitive agreement
the sale price of the unit which makes packaging products was to consist of cash notes and an amount to be determined by the unit 's future performance
<unk> said it is inviting proposals from other prospective purchasers of the unit
both <unk> and anderson are based in <unk> ill
rally 's inc. said it adopted a shareholders rights plan to protect shareholders from an <unk> priced takeover offer
the plan provides for the distribution of one common <unk> right as a dividend for each share of common outstanding
each right <unk> shareholders to buy one-half share of common for $ N
earlier this month a group led by three of the company 's directors burt sugarman james m. trotter iii and <unk> e. trotter ii indicated it had a N N stake in the louisville ky. fast-food company and that it planned to seek a majority of seats on rally 's <unk> board
the company said it was concerned about the announced intent to acquire control of the company by a <unk> group
fujitsu ltd. said it wants to withdraw its controversial <unk> bid to design a waterworks computer system for the city of hiroshima
meanwhile japan 's fair trade commission said it was considering launching an investigation into whether the bid the equivalent of less than a penny violates <unk> laws
hiroshima last week held an auction to pick the contractor expecting to pay about N million yen for the project
eight companies submitted bids but fujitsu won the contract by essentially saying it would do the job for free
news of the bid drew sharp criticism from other computer companies and industry observers
fujitsu itself which said the bid had n't been approved by its headquarters was clearly embarrassed
the bid was n't <unk> acceptable a company spokeswoman said
hiroshima officials said they still consider the contract in effect and had no immediate plans to cancel it
they said they wanted to wait for the outcome of any government investigation before deciding what to do
the city 's department of consumer affairs charged <unk> & lewis inc. with failing to deliver on its promise of lowering prices
in a civil suit <unk> in state supreme court in new york the agency alleged that the <unk> and <unk> <unk> chain engaged in deceptive advertising by claiming to have lowered every price on every item as part of an advertising campaign that began june N
the agency said it monitored <unk> & lewis 's advertised prices before and after the ad campaign and found that the prices of at least N different items either increased or stayed the same
in late may <unk> & lewis announced a plan to cut prices N N to N N and eliminate what it called a standard <unk> practice of negotiating individual deals with customers
the consumer agency also disputed <unk> & lewis 's continuing strategy of advertising new lower prices when <unk> there have n't been price reductions since june N
richard d. lewis president of the <unk> chain defended the company 's pricing campaign saying it did n't use the misleading expression reduced from original prices
mr. lewis said the company marked price <unk> and advertised at its lowest possible prices for all its merchandise to reduce public confusion
mr. lewis said the company gave the consumer affairs department volumes of documents to <unk> its statements and made every effort to comply with all the agency 's policies
in its suit the consumer agency seeks fines of $ N per violation of the city 's consumer protection law costs of investigation and an injunction to prevent <unk> & lewis from continuing its allegedly deceptive advertising
wary investors have been running for the stock market 's equivalent of bomb shelters buying shares of <unk> and utility companies
those two groups have recently been leading the list of stocks setting new highs
on friday when only a dozen common stocks hit 52-week highs on the new york stock exchange five were <unk> issues and another four were utilities
on monday when a mere seven common stocks managed new highs six were utilities or <unk>
at first <unk> gold and utilities seem strange <unk>
after all gold prices usually soar when inflation is high
utility stocks on the other hand <unk> on <unk> because the fat dividends utilities pay look more attractive when prices are falling or rising slowly
but the two groups have something very important in common they are both <unk> for scared money stocks for people who hate stocks
it 's as if investors the past few days are betting that something is going to go wrong even if they do n't know what
if the stock market and the economy catch their breath and show that they 're on firmer footing these stocks might well fall back
indeed that happened to some extent yesterday as industrial stocks rebounded partly on news of takeovers in the paper industry
still a lot of investors clearly have revived their interest in gold and utility shares
the primary <unk> thing is that people are frightened says martin <unk> a new york money manager
the aftershocks of oct. N when the dow jones industrial average dropped N points are still <unk>
certainly the oct. N sell-off did n't settle any <unk>
beyond that money managers and analysts see other problems
inventories are creeping up car inventories are already high and big auto makers are <unk> plants
takeover fever has cooled removing a major horse from the market 's <unk>
britain 's unsettled political scene also worries some investors
the gyrations in the british government add political uncertainty on top of high inflation and a <unk> stock market says john hoffman assistant director of research at smith barney harris upham & co
one of the three major markets in the world is getting <unk> up pretty bad
if the fed does not come to the rescue and produce lower short-term interest rates over the next N days the market 's going to <unk> says larry <unk> a market analyst with prudential-bache securities
with this sort of sentiment common it 's natural for investors to seek out defensive investments
utilities are a classic example even in recessions people continue to use electric power water and gas at a fairly steady rate
such defensive issues as food tobacco and drug stocks have been in favor for some time
but many of these stocks have now become expensive
mr. <unk> points to coca-cola co. and pepsico inc. as examples they 're selling for N to N times estimated N per-share earnings
gold stocks are n't cheap on this basis either with many selling for N times earnings or more
even utility stocks are n't all that <unk> at an average of N times earnings
but the two groups represent a further step in <unk>
if gold stocks and utilities continue to lead it may signal that the market is in for rough times
that 's just what joseph <unk> expects
we are going to <unk> lower says the flamboyant market <unk> who had a huge following a few years back
anyone telling you to buy stocks in this market is technically irresponsible
you do n't want to own anything long except gold stocks
one reason for his <unk> is a weekly tally he keeps of stocks within a point of hitting new highs or lows
last friday N stocks on the big board hit new 12-month lows
but by mr. <unk> 's count N issues were within one point of such lows
robert <unk> a veteran new york money manager and president of <unk> securities has money in both gold and utility issues