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This report is drawn up by the Director‐General of Health and Medical Services for State of Queensland and presented by him to the Minister for Health and Home Affairs of the State. The report is a record of conscientious and efficient public service by a depleted staff working under great difficulties; over a wide stretch of territory; hampered by shortage of labour and materials for repair or construction. In addition to this was the concentration of large bodies of troops in areas by no means primarily designed for their accommodation. It may be remarked that the huge area now called Queensland was separated from New South Wales in 1859. Its area is 670,000 square miles. Length from north to south 1,300–1,400 miles and from east to west at the widest about 1,000 miles. The greater part lies in the tropics. The east coast and for some distance inland is a trade wind and monsoon belt. With this region the report is mainly concerned. The rainfall diminishes towards west and south. The temperature of the State is by no means excessive. In general the climate is a good one. It is in favour of the public health authorities. On January 1st, 1945, the estimated population was in round figures just over a million, including Brisbane with 384,370. There is closer settlement in the east and along the east coast. Ports, mining and manufactures have developed urban areas so that in addition to Brisbane we have sub‐offices such as Cairns, Toowomba, Townsville, and Rockhampton. Owing to war conditions already referred to, it was not possible without much difficulty for the head quarters staff to carry out sanitary surveys in country areas. It is noted that the limited staff available “carried out all duties assigned to them in the same competent and efficient manner” as before. Rockhampton states that there was only one officer available for a district with a population of 40,000; Cairns that 50 towns were visited with a total of 113 separate visits and a distance of 6,334 miles being traversed. These figures give some idea of the demands made on the sanitary officers. The inspections in one area included anti‐malaria drainage, 39 inspections; malaria investi‐gation, 9; mosquito infestation, 10; swamps, 2; rat infestation, 73; food premises, 77; milk premises, 28; food factories, 129. It will be noticed that much attention is given to the danger of mosquito infestation, with the attendant risk of malaria. In 1943 the Government offered a 50 per cent. subsidy to local authorities for carrying out approved mosquito eradication measures, and though the response was not as great as was expected, the expenditure by those local authorities who, at the time of making this report, had availed themselves of the scheme runs into many thousands of pounds. This was mainly for drainage works, but in addition to this there was spraying and the appointment of additional inspectors. Taking one or two instances, Brisbane expended £173,375; Rockhampton £8,918; Charleville £4,000. It is stated “in Toowomba and to a lesser degree in the other large towns [in the area] the townspeople have become mosquito conscious” and will readily report the presence of even a few mosquitoes. On the other hand in country districts the attitude seems to be that mosquitoes have always been present and will always be present, so “Why worry?” A good instance of bucolic fatalism. After the rains it is obvious that unless water be run off from or sprayed in town puddles and from patches of swampy ground nearby these places become breeding grounds for the nuisance. In the 1944–5 period 696 cases of malaria were notified. Many of these were possibly recurrent attacks among Service and ex‐Service men. Still, the “utmost vigilance” is necessary. The rat nuisance and danger is common to every port in the world. Apart from the fouling and destruction of food and house infestation there is the graver menace of plague. This risk in Queensland most happily seems to be slight, as out of 113,000 examinations of rat bodies and spleen smears no instance of Pasteurella pestis was detected, but again “Vigilance” is the watchword. Poisoning (several kinds of poisons are used), gassing, trapping and hunting are all good within their limits, but rat proofing, removal of harbourages, the use of sanitary rubbish bins, and so forth, are admittedly better, as they strike at the root of the evil. Some seven cities are named where the rat population has not diminished during the last seven years owing to the latter precautions having been more or less neglected. These “starve the rat” and “build out the rat.” Milk claims a large share of attention. The offences are of the kind that we know so well in this country, namely added water and fat deficiency. With regard to added water, some of the figures given range from 19 per cent. to 34 per cent., with, we are glad to note, a correspondingly heavy fine. The Queensland Health Acts prescribe a fine of not less than £1 for each one per centum of added water up to a maximum of £50. It is illegal to carry water on a milk delivery cart when milk is being sold therefrom. Some dishonest vendors had adopted the practice of taking a dip out of a can of water so carried at the instant of delivery to the buyer. It was clearly almost impossible under these circumstances to prosecute successfully a dishonest vendor. Rockhampton states that out of 199 samples of milk officially analysed in the district in the period under review, eleven convictions were obtained for added water, and four for carrying water on the milk delivery van. It is added “Whilst the number of samples of milk which proved to be adulterated with added water was almost twice that of the previous year, it was more than ever apparent that the practice most frequently adopted by offenders is that of carrying water in smaller cans to adulterate the milk when measuring for individual customers.” This evil practice would seem to be widespread, and as its success would seem to depend on delivery from large open containers—an old and almost obsolete method—the remedy is to insist, as far as that be possible having regard to local conditions, that all milk should be pasteurised and sold in bottles. Clearly a person who systematically perpetrates day by day a series of petty frauds on his neighbours is likely to be as careless of their health as he is of their pocket. Pasteurising and bottling are being more widely practised. The periodical examination by the health authorities of milk so treated shows that statutory standards of purity are maintained. Most of the milk sold in Toowomba is pasteurised milk; the same seems to be the case in Townsville, and, as we should expect, in a city such as Brisbane. The game is, or, as we hope, was, an uphill one for milk vendors. Townsville says that local dairymen “still endeavour to carry on under very severe handicaps, such as staff shortages, transport and equipment shortages, and lack of sufficient fodder.” We hope that these drawbacks may by now be referred to in the past tense, for Cairns hopefully stated that “a return to normality is gener ally observable.” During the period under review 2,099 “legal samples” were taken by inspectors in accordance with the provisions of the Health Acts. Of these, 79 85 per cent. passed the standard; 3.95 were adulterated with water; 3.176 were deficient in fat only; 12.44 were below the standard in total solids and/or solids not fat. Of the 2,099 samples taken 1,666 were taken in the “Greater Brisbane Area”; 81.2 per cent. were, it seems, below the standard quality. As the population of the city of Brisbane is about 384,000 it is perhaps not too much to say that 40 per cent. of the total population of the State of Queensland is consuming milk a large proportion of which—about 19 per cent.—is below the standard set by the laws of the State. At Rockhampton 92 out of 135 samples, and at Townsville 28 out of 36, passed the standard. The figures are much the same for seven other towns named and 11 others not named. The results for the whole State is the subject for unfavourable criticism by the Health Department. Proprietary Medicines.—The report states that the prescribing of expensive medicines of this type is a common practice, and that the pharmacist may put the medicine in a different container and usually replaces the proprietary label with his own. “The prescribing of proprietary medicines may maintain the patient's faith in his medical practitioner : it also augments the profit of the pharmacist.” Price fixing has reduced the latter. Homeopathic medicines claim some attention. “As is common with homeopathic medicines those submitted during the year consisted of milk sugar only.” Saccharum lactis seems to be harmless kind of stuff with no particularly marked positive properties. Dose ad lib, says the pharmacopoelig;ia. It is “used for weakly children,” and “diabetics are said to occasionally show slight improvement” by ingesting it. Its normal price is about half‐a‐crown a pound. When, however, it has been “improved ” by the addition of minute traces of the phosphates of calcium, magnesium, and potassium and of calcium fluoride, then made up into tabloid form and sold, the recorded price in one instance had risen to £15 9s. 0d. a pound. The Health Department does not accept an enhanced price to be necessarily a measure of an increase in therapeutic virtues. It observes that“ two hundred tablets of one preparation (a month's course) contained no more mineral substance than one‐third of a teaspoonful of milk,” and after some further remarks to the same purpose, suggests “that in the light of modern therapeutics there would appear to be necessity for health administrations to define their attitude towards homeopathy.” It further quotes responsible medical opinion to the effect that “modern therapeutics has inherited from homeopathy the knowledge of the remarkable power the body possesses of healing itself, if given a chance.” Vitamins. —The grossly exaggerated claims of some food manufacturers and patent medicine manufacturers are referred to. It seems that in 1941 it was suggested to the Queensland Department of Health “that vitamin claims for foods and patent medicines should be re stricted within the known knowledge on the subject or within scientific bounds,” and that the Canadian definition of “vitamin” should be adopted; and that in 1943 the Commonwealth National Health and Medical Research Council recommended that the quantity of each vitamin present in a food should be indicated on the label in units per ounce or pound, and in drugs or medicinal preparations in units per dose. It is perhaps no great exaggeration to say that magic and medicine are still mutually identified in the minds of a sufficient number of people to make the hawking about of what is, in many cases, rubbish, a monetary success. The belief held by such people that what is repeatedly stated must for that and for no other reason be unquestionably true, together with an appeal to their fears and impulses form the psychological basis for success based on the claims made. Thus, it may be said that London, Brisbane, and the aborigines of the Cape York Peninsula are in this respect on much the same level.

In 2001, the Accounting, Auditing & Accountability Journal (AAAJ) published a special issue entitled “Managing, measuring and reporting intellectual capital for the new millennium”. After 20 years, we revisit the eight articles in this special issue to trace early developments in interdisciplinary intellectual capital (IC) accounting research, link these developments to the current state of play, and set out an agenda for future research. The paper aims to discuss this issue.

This paper, written reflectively, includes an impact assessment of the articles using citation analysis and a thematic framing of the prominent issues they discussed. We critically reflect on the status of these eight foundational papers after 20 years, before presenting propositions for a multidisciplinary IC research future.

We find that IC research needs to extend beyond organisational boundaries to help improve human rights, human dignity and the human condition as part of the wider interdisciplinary accounting project. We argue that fifth stage IC research can assist because it explores beyond organisational boundaries and helps address the wicked problems of the world.

This paper only investigates the themes found in the AAAJ special issue. However, the implications for researchers are intended to be transformational because, to go forward and help resolve the material issues facing society and the planet, researchers need to move from being observers to participants.

We argue that IC researchers must embrace both interdisciplinary and multidisciplinary IC research. This requires IC researchers to reflect on what they are trying to achieve and which issues facing the planet are material.

THE centenary of the birth of Edward Edwards is an event of great interest to all persons interested in the public library movement. Elsewhere in our columns we print a brief sketch of the life and work of “the chief pioneer of municipal public libraries.” The date generally accepted as that of his birth, December 14th, is regarded by some as doubtful, but is probably near enough for practical purposes. His retiring disposition resulted in the record of his life being doubtful or broken in places. The late Thomas Greenwood—another great library pioneer who has gone—collected all that could be collected in his valuable biography of Edward Edwards. It was his main regret that he could not obtain an authentic portrait of Edwards, and this regret we must all share, for a portrait brings reality to a verbal description. By the time these words appear in print, the Manchester Libraries Committee and the Library Assistants' Association will each have paid public tribute to the memory of Edward Edwards, and their example will have been followed in private by all other library workers having any regard for the history of their calling.

The purpose of this paper is to analyze the relationship between intellectual capital and firm capital structure by exploring whether firm profitability and risk are drivers of this relationship.

Based on a comprehensive data set of Italian firms over the 2008–2017 period, this paper examines whether intellectual capital affects firm financial leverage. Moreover, it analyzes whether firm profitability and risk mediate the abovementioned relationship. Financial leverage is measured by the debt/equity ratio. Intellectual capital is measured via the value-added intellectual coefficient approach.

The findings show that firms with a high level of intellectual capital have lower financial leverage and are more profitable and riskier than firms with a low level of intellectual capital. Furthermore, this study finds that firm profitability and risk mediate the relationship between intellectual capital and financial leverage. Thus, the higher profitability and risk of intellectual capital-intensive firms help explain their lower financial leverage.

The findings have several implications. From a theoretical standpoint, the paper presents and tests a mediating model of the relationship between intellectual capital and financial leverage and its underlying processes. In terms of the more general managerial implications, the results provide managers with a clear interpretation of the relationship between intellectual capital and financial leverage and point to the need to strengthen the capital structure of intangible-intensive firms.

Through a mediation framework, this study provides empirical evidence on the relationship between intellectual capital and firm financial leverage by exploring the underlying mechanisms behind that relationship, which is a novel approach in the literature.

This conceptual paper concerns management fashions and fads. It focuses on the way that concepts, techniques and ideas become popular in the marketplace and the role of knowledge entrepreneurs and disseminators in this process. Utilising memetics – the study of memes – the paper demonstrates how some concepts, techniques and ideas prosper in the marketplace, not because of their economic reproductive capacity, but instead because of their interpersonal reproductive capacity. Knowledge entrepreneurs and disseminators (gurus and consultants) might in this light be cast as “evil Svengalis”, bringing forth contagious concepts that serve nobody except themselves. In other words, managers are somehow preyed upon, duped and tricked by gurus and consultants unleashing the latest designer mind management virus. A closer look at the institutional context into which concepts, techniques and ideas are forwarded, as well as the selection process for them, suggests however a more complex relationship exists between managers and consultants. Indeed, in this relationship, managers are likely to play an important part in the consumption of fashions and fads.

It is not proposed here to treat the sheaf catalogue from a controversial point of view, and to enter into a detailed examination of the respective advantages and disadvantages of this as compared with other forms of catalogues. Many are alive to the merits of the sheaf catalogue, either as the only means of displaying and indexing the contents of a library, or as an addition to some already existing means, and it is for the use of these that the following practical notes on the making of a sheaf catalogue are submitted.

This article presents our experiences of conducting research interviews with Australian academics, in order to reflect on the politics of researcher and participant positionality. In particular, we are interested in the ways that academic networks, hierarchies and cultures, together with mobility in the higher education sector, contribute to a complex discursive terrain in which researchers and participants alike must maintain vigilance about where they ‘put their feet’ in research interviews. We consider the implications for higher education research, arguing that the positionality of researchers and participants pervades and exceeds these specialised research situations.

The important series of mechanical charging systems known generally as Indicators, have never been fully described, either from the historical or structural standpoint. Papers describing one or other of the individual varieties have been published from time to time during the period of thirty‐six years they have been in use, but except the partial notices of a select few published by Mr. F. J. Burgoyne and myself, nothing of a comprehensive or accurate nature has ever appeared. Before proceeding to describe each separate invention in its order, it may be well to enquire briefly into the reasons for the origin of a device which has called forth not a little ingenuity and inventive talent. When libraries were first established under the provisions of the various Acts of Parliament, two things happened as a matter of course in every district: a building, suitable or otherwise, was provided; and, the readers in a town increased in number to an enormous and unprecedented extent. Straitened means generally led to the provision of a cramped and inconvenient building, in which the space set apart for books was often ridiculously inadequate; with the result that lofty shelves were the rule, which secured economy of storage at the expense of rapidity of service. Previous experience in mechanics' institutes, or similar libraries, was found by the new librarian a useless criterion for public library needs, and especially as a guide to the multitude of readers and the variety of their demands. Delays in service occurred continually and the poor librarian was often abashed or offended at the freely expressed scepticism with which the public received his reports of books being out. From these factors was evolved the idea of the indicator, which by and by took practical shape as a machine for saving the legs of the librarian and his assistants from frequent and fruitless climbs to high shelves, and enabling readers to satisfy themselves that books were actually in use. The original indicators were intended only for showing, by means of numbers, the novels which were out or in, but since then a considerable number of libraries have applied them to all classes.

The result of our enquiries (see April issue Library World) as to the present storage of local documents in Public Libraries or Museums, and the existing arrangements therein for their preservation is somewhat disappointing. Some librarians have not replied, and some give scanty information.