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Environmental protection and sustainable development are problems facing both developed and developing countries. Decisions are difficult and have far‐reaching consequences. There are problems with finite resources, competing and conflicting demands, and hard choices. The contribution of environmental or “green” audits in tackling these issues and the inter‐relationship with questions of economy, efficiency and effectiveness are addressed. The need to strengthen information and analysis as a basis for decision taking, and to build up an agreed and verified database on environmental issues is identified. The contribution of accountants and auditors in environmental issues, in partnership with other skills, is reviewed and the key requirements for assessing environmental performance and results, and securing effective public accountability and reporting, are discussed.

Provide a general contemporary overview of street vending around the world, focusing on the major issues underlying its permanence as a phenomenon, and the ambivalent attitudes displayed towards it by governments and off‐street business communities. Focuses on street vendors as an occupational group ad includes arguments for and against their existence, the impact of their geographical and economic location, and role of the government.

The final report of the Butter Regulations Committee has now been published and it is earnestly to be hoped that Regulations based on the Committee's Recommendations will at once be framed and issued by the Board of Agriculture. It will be remembered that in an Interim Report the Committee recommended the adoption of a limit of 16 per cent. for the proportion of water in butter, and that, acting on this recommendation, the Board of Agriculture drew up and issued the “Sale of Butter Regulations, 1902,” under the powers conferred on the Board by Section 4 of the Food Act of 1899. In the present Report the Committee deal with the other matters referred to them, namely, as to what Regulations, if any, might with advantage be made for determining what deficiency in any of the normal constituents of butter, or what addition of extraneous matter other than water, should raise a presumption until the contrary is proved that the butter is not “genuine.” The Committee are to be congratulated on the result of their labours—labours which have obviously been both arduous and lengthy. The questions which have had to be dealt with are intricate and difficult, and they are, moreover, of a highly technical nature. The Committee have evidently worked with the earnest desire to arrive at conclusions which, when applied, would afford as great a measure of protection—as it is possible to give by means of legislative enactments—to the consumer and to the honest producer. The thorough investigation which has been made could result only in the conclusions at which the Committee have arrived, namely, that, in regard to the administration of the Food Acts, (1) an analytical limit should be imposed which limit should determine what degree of deficiency in those constituents which specially characterise butter should raise a presumption that the butter is not “genuine”; (2) that the use of 10 per cent. of a chemically‐recognisable oil in the manufacture of margarine be made compulsory; (3) that steps should be taken to obtain international co‐operation; and finally, that the System of Control, as explained by various witnesses, commends itself to the Committee.

This paper examines the role of managerial curiosity as a critical factor in determining the future impact of disruptive information technologies in a global organization. Specifically, this paper presents curiosity as a managerial characteristic that plays an important role in identifying disruptive information technologies and facilitating their early adoption. Further, it uses resource‐based theory as a theoretical lens to illustrate how managerial curiosity can be a source of sustained competitive advantage. Finally, it examines the individual decision styles that are best suited in assessing disruptive information technologies.

A dinner was held at the Café Royal on Tuesday, January 10th to celebrate the completion of forty years' existence by the British Food Journal and the British Analytical Control. A number of eminent people were present, and complimentary references were made to the invaluable services which the Journal and the Control had rendered in assisting in the suppression of adulteration and in giving authentic indication of genuineness.

Memories and musings of the long ago reveal revolutionary changes in the world's food trade and in particular, food sources and marketing in the United Kingdom. Earliest memories of the retail food trade are of many small shops; it used to be said that, given a good site, food would always sell well. There were multiples, but none of their stores differed from the pattern and some of the firms — Upton's, the International, were household names as they are now. Others, eg., the Maypole, and names that are lost to memory, have been absorbed in the many mergers of more recent times. Food production has changed even more dramatically; countries once major sources and massive exporters, have now become equally massive importers and completely new sources of food have developed. It all reflects the political changes, resulting from two World Wars, just as the British market reflects the shifts in world production.

Next after butter and milk—as regards the total number of samples examined—come spirits, of which 6,938 samples were dealt with. Of the articles of which sufficiently numerous analyses were made to furnish reliable data, spirits as a class are the most extensively adulterated, and the 12 per cent. of adulteration recorded for the year under review does not, in all probability, nearly represent the real extent of the evil. Many samples are returned as genuine which have been watered beyond the legal limit because the vendors have exhibited dilution notices, a method of legalising what are essentially fraudulent practices which is, unfortunately, being extended to other foods and drinks, and bids fair to bring the whole execution of the “Acts” to a standstill. In addition to this there are the widest differences of opinion and practice amongst both Public Analysts and Local Authorities as regards those spirits which have been the subjects of prosecution, on account of their origin or mode of manufacture, i.e., for being partially or entirely the product of the “patent still.” Prosecutions of brandy for containing spirit not derived from the grape have been fairly common, and similar offences connected with whisky and rum have also been brought before the courts, and yet the proportion of “spirits” now found to be adulterated is 30 per cent. lower than it was ten years ago, when watering was practically the only offence recorded. In view of the interest aroused and the intrinsic importance of the whole question some details and some guidance also might be looked for in such a report as this. Unfortunately the spirits are all lumped together under one heading, and although the presence in brandy of alcohol not derived from the grape is referred to, no further details are given. It is, no doubt, the case that the Local Government Board is not in a position to express an authoritative opinion on any of the difficult problems to which we have referred, and has no legal power to fix standards or enforce their use; nevertheless the mere statement of the number of prosecutions, of brandy, for instance (for containing other than grape‐derived spirit) together with the maximum and minimum proportions of the foreign spirit or the figures for esters in the corresponding cases would have at least shown to what extent the recently promulgated standards for this liquor had gained acceptance throughout the country.

Luxury brands seek to differentiate themselves from competitors by engaging in corporate social responsibility (CSR) practices. Although many luxury brands participate in CSR activities, it is unclear if luxury brands communicate these CSR activities to consumers. Therefore, this study aims to explore two questions: are luxury jewelry brands communicating CSR (including women’s empowerment) in their advertising? And how should luxury jewelry brands communicate CSR messages in their advertising?

This paper uses a content analysis of luxury jewelry print advertisements and in-depth interviews with 20 female jewelry consumers analyzed using grounded theory to construct the luxury brand CSR advertising strategies theory.

Very few (3%) of print advertisements contain CSR messages, including femvertising and the theory presents four paths for brands to consider when promoting CSR practices, namely, ethical sourcing, cause-related marketing product, a signal of product care and quality and signal of an authentic relationship with the consumer.

The model provides four potential CSR advertising strategies and guidelines luxury jewelry brands can use to create successful advertising campaigns.

Luxury jewelry advertising has not been empirically examined and the study fills gaps in the understanding of luxury brands’ communication strategies. It adds to the knowledge and theorizing of the use and appropriateness of CSR appeals in a luxury brand context.

Self-determination policies and the expansion of bilingual schooling across Australia's Northern Territory (NT) in the 1970s and 1980s provided opportunities for Aboriginal educators and communities to take control over schooling. This paper demonstrates how this occurred at Shepherdson College, a mission school turned government bilingual school, at Galiwin'ku on Elcho Island in North East, Arnhem Land, in the early years of the policies between 1972 and 1983. Yolŋu staff developed a syncretic vision for a Yolŋu-controlled space of education that prioritised Yolŋu knowledges and aimed to sustain Yolŋu existence.

This paper uses archival data as well as oral histories, focusing on those with a close involvement with Shepherdson College, to elucidate the development of a Yolŋu vision for schooling.

Many Yolŋu school staff and their supporters, encouraged by promises of the era, pushed for greater Yolŋu control over staffing, curriculum, school spaces and governance. The budgetary and administrative control of the NT and federal governments acted to hinder possibilities. Yet despite these bureaucratic challenges, by the time of the shift towards neoliberal constraints in the early 1980s, Yolŋu educators and their supporters had envisioned and achieved, in a nascent way, a Yolŋu schooling system.

Previous scholarship on bilingual schooling has not closely examined the potent link between self-determination and bilingual schooling, largely focusing on pedagogical debates. Instead, this paper argues that Yolŋu embraced the “way in” offered by bilingual schooling to develop a new vision for community control through control of schooling.

The Food Bill has emerged from the Grand Committee on Trade, and will shortly be submitted, as amended, to the House of Commons. Whatever further amendments may be introduced, the Bill, when passed into law, will but afford one more example of the impotence of repressive legislation in regard to the production and distribution of adulterated and inferior products. We do not say that the making of such laws and their enforcement are not of the highest importance in the interests of the community; their administration—feeble and inadequate as it must necessarily be—produces a valuable deterrent effect, and tends to educate public opinion and to improve commercial morality. But we say that by the very nature of those laws their working can result only in the exposure of a small portion of that which is bad without affording any indications as to that which is good, and that it is by the Control System alone that the problem can be solved. This fact has been recognised abroad, and is rapidly being recognised here. The system of Permanent Analytical Control was under discussion at the International Congress of Applied Chemistry, held at Brussels in 1894, and at the International Congress of Hygiene at Budapest in 1895, and the facts and explanations put forward have resulted in the introduction of the system into various countries. The establishment of this system in any country must be regarded as the most practical and effective method of ensuring the supply of good and genuine articles, and affords the only means through which public confidence can be ensured.