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Earnings forecasts provide useful numerical information concerning the expectations of a firm's future prospects and indicate management's ability to anticipate a firm's changing internal structure and external environment. The reasons for studying the accuracy of earnings forecasts is due to the Securities and Exchange Commission's position on financial forecasts and the issuance of a Statement of Position by the AICPA. These statements are important since they, in part, have motivated researchers to the importance of forecasting financial information. Consequently, if the disclosure of earnings forecasts in financial reports is permissable, the improvement of financial forecasts should be one of the primary concerns of the AICPA, the SEC, and numerous other interested groups.

“GIVE a dog a bad name and hang him,” is an aphorism which has been accepted for many years. But, like many other household words, it is not always true. Even if it were, the dog to be operated upon would probably prefer a gala day at his Tyburn Tree to being executed in an obscure back yard.

Management history contains many unsolved mysteries. In this paper four categories of mysteries are discussed, along with methodologies that have proved useful in solving such mysteries. Examples of the successful use of the outlined methodologies are also presented with illustrations of the results achieved.

With this number the Library Review enters on its ninth year, and we send greetings to readers at home and abroad. Though the magazine was started just about the time when the depression struck the world, its success was immediate, and we are glad to say that its circulation has increased steadily every year. This is an eminently satisfactory claim to be able to make considering the times through which we have passed.

The British Food Journal with the present issue enters upon its fiftieth year of publication. The policy of the Journal has always been to expose and to assist in the suppression of adulteration and sophistication, to support the interests of Public Analysts, Medical Officers of Health, and Inspectors in the carrying out of their official duties, to be of service to all who are interested in or in any way associated with the administration of the various Acts relating to food, and to protect honest manufacturers and producers against competition from inferior or adulterated products. Criticism and comments upon the value of the Journal are always welcome, and it is hoped that in the future readers will utilise our columns for correspondence.

If I were a wealthy man there are two things I would do : in the first place, I would found a Chair at one of our more progressive medical schools and instal in it a man whose duty it would be to give as part of the clinical training of every student a course of lectures in the prevention of disease by good food. Something must be done to dispel from the medical man's mind the idea that vitamins are a kind of medicine to be prescribed for certain disorders, much as you give quinine to counter malaria. It has been said with much wisdom that it is better to build a fence at the top of the cliff than to maintain an ambulance at the bottom—incidentally, it is also cheaper. We do need to make it more clearly understood that, apart from all humanitarian considerations, the proper feeding of the people is a question of national insurance. This aspect of the future of nutrition has always seemed to me so obvious that it has surprised me that those whose job it is to understand the basic principles of insurance have not appreciated years ago its potential value to them. When I was in Canada recently I found, however, that they had got hold of the idea. One of the largest insurance companies in the Dominion is contributing $500,000 towards the cost of the national nutrition propaganda campaign because they are convinced that it is the most promising project for improving health and increasing expectation of life. The second benefaction I would make would be to finance the sending to each of about half a dozen countries of a small, well qualified and equipped team of young medical men and nutrition experts, trained to correlate on the spot information about diet and the incidence of disease. I would send one team to the heavy meat‐eating areas of the South American plains. They would solve in a year or two the long disputed question whether very high protein intakes are harmful to health and liable to produce certain disorders. I would send another team to South‐Eastern Europe to one of the areas where the peasants live almost entirely on vegetables, coarse bread and goats' milk. Is it true that these people have a very low incidence of digestive disorders and hardly ever suffer from cancer of the digestive tract? We do not know, but a team using standardised methods of examination and survey would not be long in finding the truth. Dr. Sinclair and his Oxford Nutrition Survey team has prepared the model of what is required. Such teams will, I believe, be widely used in the post‐war years. They may actually be required even earlier. They would be invaluable if they could be rushed into territories as soon as they are liberated from the enemy, where their task would be to survey and advise on the nutritional conditions of the liberated people—which in many cases, we fear, are likely to be grievous. War has few virtues. One undoubtedly is that activity in many fields of enterprise is enormously stimulated. Another is that problems can often be lifted clear of the arena of political dispute. This war of liberation will offer some compensation for the devastation and waste of human effort if it brings nearer by years the day when every man, woman and child can be assured that they will never know the want of the foods on which their health depends. Not until that day dawns can the Atlantic Charter, calling for freedom from fear, freedom from want, become reality.

This paper discusses the lives and contributions of five key members of the Management History Division: Arthur G. Bedeian; Alfred A. Bolton; James C. Worthy (now deceased); Charles D. Wrege; and Daniel A. Wren. Each has proved himself a teacher and intellectual leader in matters of fundamental concern to management history.

WE wish our readers success and prosperity for 1935. In the pages of our last number was given a brief retrospect of the events of 1934, and there is no advantage in repeating any part of it. Suffice to say, the year was one of the most memorable in the annals of libraries from the point of view of the new buildings which have been erected to serve great places. The year before us will present a full programme of work for all librarians. The major interest will probably be the conference to be held at Manchester in September, when hundreds of librarians will have the opportunity of seeing the building of the largest of British, if not of European, public libraries. We understand, too, that the conference will deal systematically with the efficient library in the modern community, but no doubt fuller information upon this programme will be forthcoming very shortly. The time is not ripe, we fear, for us to expect anything in the shape of a consolidating library aft which shall bring into coherency the scattered library laws of this country. We hope something will be done in the year to improve the examination system of the Library Association, which fails to give satisfaction as it stands at present. We confidently expect that the co‐operation embodied in the Regional Library Bureau will be extended, and as our recent pages have shown, we hope that the National Central Library will be relieved of some of its financial anxieties by direct action upon the part of public libraries and of the Treasury. There are signs that the country is gradually returning to prosperity, and we hope that in any such event libraries will benefit and librarians will receive some attention in the matter of their salaries.

The purpose of this paper is to describe, analyze, and interpret the experiences of school superintendents who use multiple social media tools with stakeholders as part of their comprehensive communications practices. Additionally, it examined why superintendents have chosen to communicate with their stakeholders through social media.

Qualitative interviews were conducted with a total of 12 school superintendents; three each from the northeast, south, midwest, and west regions of the USA and Canada.

Six themes emerged from the 12 qualitative interviews with the superintendents and from the internet data regarding their social media use. The six emergent themes included: (1) more immediate and more frequent interactions between school superintendents and their stakeholders; (2) greater transparency regarding decision-making and budgeting processes; (3) impact on a school superintendent's personal and professional growth; (4) stronger connections to local stakeholders, to fellow educators, and to the world; (5) use is an expectation: it is no longer optional; and (6) accessing information from the superintendent in a multi-modal way.

This study was limited to the perceptions of superintendents who currently use two or more forms of social media to communicate with their stakeholders. The study did not include the thoughts and perceptions of superintendents who are only experimenting with social media use, those who have not been able to engage their stakeholders in two-way conversations, or those who have not yet implemented social media as part of a comprehensive communications approach.

Implications are provided for school administrators, boards of education, and educational leadership programs.

A unique study into the experiences of school superintendents who use multiple social media tools as part of their communications practices with stakeholders.

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