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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.

This article explores the neglected issue of the overrepresentation in the child protection system of children from ethnic, cultural, religious, racial, and linguistic minorities. It focuses on the accommodation of children’s diverse backgrounds within the s 31(2) threshold and s1 “best interests” stages of intervention under the Children Act 1989. First, it introduces the ethnic child protection penalty as a new tool for capturing the complex nature of overrepresentation of these children. Second, it proposes a framework for understanding the judicial approach in higher court decisions on the current extent and nature of accommodation. Third, it employs the penalty concept to help explain why case law analysis reveals difficulties with the current factor-based approach, whereas empirical research suggests generally satisfactory accommodation in practice. It concludes by proposing a contextualized framework for decision-making in relation to child protection.