American Campus Riots

British days when imports were favoured). However, in overall terms ports must be expected to earn an adequate return (excluding replacement), equal to the opportunity cost of capital This is possible only if port practices are improved and their accounting system revamped. As they are now managed, ports are a veritable thieves' paradise and port dues are only a part of the 'dues' that have to be paid to extricate goods. The ports' accounting practices are still based on old govern ment systems of accounting. To cal culate a proper return, a commercial system of accounting needs to be adopted and cost-accounting introduced for different kinds of cargoes. For calculating earnings, special subsidies need to be included as expenses