Ron Mealing was born, Sydney, Australia, June 18, 1937 and, after graduation from school, spent most of his early adult life as a professional Accountant eventually opening his own CPA practice. Ron became highly qualified in the post graduate field of Cost & Management Accounting and published many writings on Cost Management, generally for manufacturing, but, mostly, addressing the peculiarities relating to the printing and associated industries. He travelled the world many times on being called upon to solve highly complex management accounting problems in a variety of industries. Becoming