William Lever, 1st Viscount Leverhulme who came to resent 'manufacturing pictures for the market'). The painting was previously owned by his competitor, A & F Pears, who used paintings such as "Bubbles" by John Everett Millais to promote its products. Much of Leverhulme's art collection is displayed in the gallery which houses one of the finest formed by an industrialist in England. A.N. Wilson from the Mail Online, January 2010, remarked, "The altruism of Leverhulme or the Cadbury family are in sad contrast to the antisocial attitude of modern business magnates, who think only of profit and the shareholder." William Lever made the celebrated observation
Profit center challenging than cost center management. Profit center management is equivalent to running an independent business because a profit center business unit or department is treated as a distinct entity enabling revenues and expenses to be determined and its profitability to be measured. Business organizations may be organized in terms of profit centers where the profit center's revenues and expenses are held separate from the main company's in order to determine their profitability. Usually different profit centers are separated for accounting purposes so that the management can follow how much profit each center makes and compare their relative efficiency and profit.