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This paper aims to explore the changing nature of religion (also described in terms of faith or spirituality) as experienced in the USA, particularly regarding the interrelationship between business and religion within the contexts of culture, law and management. With a solid understanding of these subjects, business leaders, judges and public policy officials will be able to more effectively deal with issues arising from a more religious workplace.

This paper begins by examining the religious nature of the USA, with attention paid to the embrace of religious tolerance from a cultural perspective and religious liberty from a legal perspective. The piece then looks at the characteristics associated with religious vibrancy. Then, the paper delves into the impact of religion on business, both yesterday and today. Legal and managerial literature, studies and perspectives are used to determine how business can respond and perhaps even embrace a more religious business environment.

After describing and critiquing cultural, legal and managerial dimensions associated with an increasingly religious business environment at worker and owner levels, this paper suggests there exists currently an adequate legal structure to serve the needs of religious workers and owners, if properly managed. More research is needed to find solutions to situations where competing interests conflict, but this paper provides a foundation upon which further study can be conducted.

This paper draws from cultural, legal and management sources to provide an understanding of the current religious environment facing business, legal and public policy leaders.

In consequence of inadequate accommodation, the Editorial and Publishing Offices of the British Food Journal have been removed to more commodious offices at

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.

That ice‐creams prepared with dirty materials and under dirty conditions will themselves be dirty is a proposition which, to the merely ordinary mind, appears to be sufficiently obvious without the institution of a series of elaborate and highly “scientific” experiments to attempt to prove it. But, to the mind of the bacteriological medicine‐man, it is by microbic culture alone that anything that is dirty can be scientifically proved to be so. Not long ago, it having been observed that the itinerant vendor of ice‐creams was in the habit of rinsing his glasses, and, some say, of washing himself—although this is doubtful—in a pail of water attached to his barrow, samples of the liquor contained by such pails were duly obtained, and were solemnly submitted to a well‐known bacteriologist for bacteriological examination. After the interval necessary for the carrying out of the bacterial rites required, the eminent expert's report was published, and it may be admitted that after a cautious study of the same the conclusion seems justifiable that the pail waters were dirty, although it may well be doubted that an allegation to this effect, based on the report, would have stood the test of cross‐examination. It is true that our old and valued friend the Bacillus coli communis was reported as present, but his reputation as an awful example and as a producer of evil has been so much damaged that no one but a dangerous bacteriologist would think of hanging a dog—or even an ice‐cream vendor—on the evidence afforded by his presence. A further illustration of bacteriological trop de zèle is afforded by the recent prosecutions of some vendors of ice‐cream, whose commodities were reported to contain “millions of microbes,” including, of course, the in‐evitable and ubiquitous Bacillus coli very “communis.” To institute a prosecution under the Sale of Food and Drugs Act upon the evidence yielded by a bacteriological examination of ice‐cream is a proceeding which is foredoomed, and rightly foredoomed, to failure. The only conceivable ground upon which such a prosecution could be undertaken is the allegation that the “millions of microbes ” make the ice‐cream injurious to health. Inas‐much as not one of these millions can be proved beyond the possibility of doubt to be injurious, in the present state of knowledge; and as millions of microbes exist in everything everywhere, the breakdown of such a case must be a foregone conclusion. Moreover, a glance at the Act will show that, under existing circumstances at any rate, samples cannot be submitted to public analysts for bacteriological examination—with which, in fact, the Act has nothing to do—even if such examinations yielded results upon which it would be possible to found action. In order to prevent the sale of foul and unwholesome or actual disease‐creating ice‐cream, the proper course is to control the premises where such articles are prepared; while, at the same time, the sale of such materials should also be checked by the methods employed under the Public Health Act in dealing with decomposed and polluted articles of food. In this, no doubt, the aid of the public analyst may sometimes be sought as one of the scientific advisers of the authority taking action, but not officially in his capacity as public analyst under the Adulteration Act. And in those cases in which such advice is sought it may be hoped that it will be based, as indeed it can be based, upon something more practical, tangible and certain than the nebulous results of a bacteriological test.

Twenty years ago, Hindy Schachter (1989) posed a question about the foundation we use to structure the Public Administration theory narrative. Would an approach based on an art model, rather than the more common science model, produce a narrative with less distortion? This essay employs a definition of modernism developed by Thomas Vargish and Delo Mook outside the purview of public administration and a famous M. C. Escher lithograph as a basis for proposing an alternate way to construct the narrative. It then applies the alternative approach to Frederick Taylor and Elton Mayo.

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing profession, but also in international law. The Acts raised awareness of the need for efficient and adequate internal control systems to prevent illegal acts such as the bribery of foreign officials, political parties and governments to secure or maintain contracts overseas. Its uniqueness is also due to the fact that the USA is the first country to pioneer such a legislation that impacted foreign trade, international law and codes of ethics. The research traces the history of the FCPA before and after its enactment, the role played by the various branches of the United States Government – Congress, Department of Justice, Securities Exchange commission (SEC), Central Intelligence Agency (CIA) and the Internal Revenue Service (IRS); the contributions made by professional associations such as the American Institute of Certified Public Accountants (AICFA), the Institute of Internal Auditors (IIA), the American Bar Association (ABA); and, finally, the role played by various international organizations such as the United Nations (UN), the Organization for Economic Cooperation and Development (OECD), the World Trade Organization (WTO) and the International Federation of Accountants (IFAC). A cultural, ethical and legalistic background will give a better understanding of the FCPA as wll as the rationale for its controversy.

This paper aims to re-evaluate social enterprise (SE) history to pinpoint a pluralist turn in communitarian philosophy during the 1970s, which has the potential to transform labour and consumer rights in enterprise development.

Through a close examination of model rules created by founders of the FairShares Association (FSA), the authors find that the communitarian origins of SE are disturbingly obscured and hidden.

In studying FSA documents and building a timeline of the development of the FairShares Model (FSM), the authors found links between SE developments in the UK, continental Europe, Asia, North/South America and the development of solidarity cooperatives.

The authors argue that the discovery of a communitarian pluralist turn advances “new cooperativism” by enfranchising both labour and users in industrial relations (IR). Using this insight, they challenge accounts of SE history and argue for more research on SE’s potential contribution to radical IR.

The paper highlights the potential of the FSM as a vehicle for catalysing new SE and IR practices that share wealth and power more equitably between social entrepreneurs, workforce members, service/product users and community/social investors.