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The Crop Profitability Analysis (CPA) computer program is designed to help agricultural producers make long‐run cropping decisions. CPA uses previously generated enterprise budgets to establish a base from which producers can analyze the potential profitability of perennial crops with establishment periods, such as orchard, berry, and vineyard crops, or the feasibility of long‐term crop rotations. CPA permits up to a 20‐year planning horizon and uses the economic concepts of net present value, annual equivalence, and internal rate of return to analyze the potential profitability of a given enterprise. CPA also analyzes the financial feasibility of potential investments by generating annual net cash flows.

The purpose of this paper is to identify what ethical framework(s) small business managers use in making decisions, and whether they differ from those drawn on by the wider community?

A scale for managerial ethical decision‐making has been used, targeting small business people and academics and students in Australia. This scale was piloted in a geographical test community in Queensland Australia. Targeted respondents were asked to fill in the self‐assessment survey (MEP). A quantitative evaluation of the results was carried out by measuring variance between eight ethical variables by ANOVA (analysis of variance).

This study found statistically significant differences in the ethical decision‐making profile of business and non‐business decision makers. Contrary to expectations, small business people do not hold economical return as the most important factor in making managerial decisions to the exclusion of other more ethical criteria. There are, however, significant differences between small business people and academics and students in relation to which ethical principles are the most important when making a decision.

A new scale has been developed and validated to profile the ethical style of managers. From this tools can be further developed for self‐assessment or by organizations wanting to profile the ethical styles of their managers.

This article identifies the concept of market value as a standardizing concept that coordinates the actions of market participants in relatively inefficient real estate markets. The paper also identifies different levels of discourse that reflect the organizational/institutional complexity of the real estate appraisal profession. The standardizing effect of market value includes a cognitive and fiduciary component. Using this framework, the paper traces the influence of Richard T. Ely’s institutional economics – and its legacy in the form of the research program of Urban Land Economics at the University of Wisconsin – on the formation and development of the standards of appraisal and ethical practice. This complexity is traced historically from the early part of the 19th century to the formation of the professional organizations and the establishment of their standards, and also through a series of reform efforts in the 1960s and 1980s that were articulated in the academic community. The paper illustrates the manner in which Institutional Economics has been influential in the continuing development of the real estate appraisal profession and suggests reasons for its continuing relevance.

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.

What proof have the public, independent of the assertions of the makers, that all the firms whose products are sold indifferently by the shopkeepers use only the best materials; or, indeed, that a large number of the articles sold are not mixtures more or less objectionable or fraudulent ? This, in effect, is the question put by a writer in a West of England newspaper, and it might be used as a text upon which to write a lengthy homily on the adulteration question and on the astonishing gullibility of the public. As a matter of fact the only evidence of the character and quality of food and other products, in regard to which there is no independent guarantee, is that which is afforded by the standing of the makers, and to some extent of the firms which offer them for sale. And this evidence cannot, under any circumstances, be looked upon as constituting proof. The startling allegations so commonly put forward by advertisers with respect to their wares, while they may be ineffective in so far as thinking people are concerned, must nevertheless be found pecuniarily advantageous since the expense involved in placing them under the eyes of the public would otherwise hardly be incurred. Many of these advertised allegations are, of course, entirely unjustifiable, or are incapable of proof. It may be hoped that the lavish manner in which they are set out, and their very extravagance, may, in time, result in producing a general effect not contemplated by the advertisers. In the meantime it cannot be too often pointed out that proof, such as that which is required for the satisfaction of the retailer and for the protection of the public, can only be obtained by the exercise of an independent control, and, in certain cases, by the maintenance of efficient independent inspection in addition, so that a guarantee of a character entirely different to that which may be offered, even by a firm of the highest eminence, may be supplied.

On 24th January this year the new and long‐promised legislation for public libraries in England and Wales made its bow in the shape of the Public Libraries and Museums Bill. Its first reading took place in the House of Commons on that day, and the unopposed second reading was on 5th February. As we write, future timing is uncertain, and it may be that by the time our readers are perusing these pages that the Bill will hare been passed in all its stages. The 23 clauses of the Bill occupy only 12½ pages. Briefly, the Bill will place the development of the public library service under the superintendence of the Minister of Education, and will set up two advisory councils as well as regional councils for interlibrary co‐operation. Non‐county boroughs and urban districts of less than 40,000 population which are existing library authorities will have to apply to the Minister for approval to continue as such. Clause 7 states that every library authority has a duty to provide a comprehensive and efficient library service, while the succeeding clause provides that, apart from certain exceptions, no charges shall be made by public library authorities. The Bill places considerable powers upon the Minister. Like most Bills, there is much in it which is open to interpretation. Does, for instance, clause 8, subsection (1) mean that those library authorities which are at present charging for the issue of gramophone records will have to cease doing so? This would seem to be the case, and we hope it is the case. On the other hand, which precise facilities are meant in subsection (4) of the same clause? Librarians will be disappointed that there is no reference to the need for library authorities to appoint separate library committees, nor is there a duty placed upon them to appoint suitably qualified persons as chief librarians. The Minister is given the power of inspection, and few library authorities or librarians will fear this. On the other hand no state financial assistance to library authorities is mentioned. In the 1930s and 19405 many wanted state aid but feared the consequential inspection. Now we have got the inspection without the money! When the Bill appeared, The Library World asked several librarians for their brief first impressions and in the following symposium will be found the views of a city librarian, a county librarian, two London librarians, a Welsh librarian, the librarian of a smaller town, and a member of the younger generation whose professional future may well be shaped by this new legislation.

In reading many recent articles on this subject, the writer has been struck with the fact that nowhere is there any reference to the vast amount of pioneer work done in this country during the last ten or twelve years by certain Public Analysts acting on behalf of the Health Committees of their local authorities. In the City of Hull, continuous attention has been given to this question since 1909, following the example of Chester (1906; Public Analyst, Mr. W. F. Lowe, F.I.C.)

It was only after considerable pressure had been brought to bear by the various health authorities of the country that the Government, in July, 1899, appointed a Departmental Committee to consider the subject of the use of preservatives and colouring matters in food, and it is now some months ago that the full report of the Committee was published, containing certain recommendations of the utmost importance for the consideration of the authorities. Up to the present time nothing further has been heard of the matter, and in answer to a question recently put to the President of the Local Government Board by the Mayor of Kensington, Sir SEYMOUR KING, as to whether the Board intends to take steps by the introduction of a Bill, or otherwise, for giving effect at an early date to the recommendations contained in the report of the Committee, the President stated that the report was “still under consideration,” and that he could make no statement at present as to the course which the Government would take.

The information which has hitherto appeared in the daily press as to the evidence laid before the Departmental Committee which is inquiring into the use of preservatives and colouring matters can hardly have afforded pleasant reading to the apologists for the drugging of foods. It is plainly the intention of the Committee to make a thorough investigation of the whole subject, and the main conclusions which, in the result, must bo forced upon unbiassed persons by an investigation of this character will be tolerably obvious to those who have given serious attention to the subject. At a later stage of the inquiry we shall publish a full account of the evidence submitted and of the Committee's proceedings. At present we may observe that the facts which have been brought forward fully confirm the statements made from time to time upon these matters in the BRITISH FOOD JOURNAL, and amply justify the attitude which we have adopted on the whole question. Representatives of various trade interests have given evidence which has served to show the extent to which the practices now being inquired into are followed. Strong medical evidence, as to the dangers which must attach to the promiscuous and unacknowledged drugging of the public by more or less ignorant persons, has been given; and some medical evidence of that apologetic order to which the public have of late become accustomed, and which we, at any rate, regard as particularly feeble, has also been put forward. Much more will no doubt be said, but those who have borne the heat and burden of the day in forcing these matters upon the attention of the Legislature and of the public can view with satisfaction the result already attained. Full and free investigation must produce its educational effect ; and whatever legal machinery may be devised to put some kind of check upon these most dangerous forms of adulteration, the demand of the public will be for undrugged food, and for a guarantee of sufficient authority to ensure that the demand is met.

MR. JONATHAN HUTCHINSON, the eminent consultant, has just put forward a statement of the utmost importance with respect to the probable existence of a direct connection between the consumption of arsenic‐contaminated food and the occurrence of cancer. He points out that certain modern “improvements” in processes of production have led to the contamination of various food‐products with small amounts of arsenic, and observes that “if, as seems proved, the continuous use of arsenic in small medicinal doses can predispose the skin to multiple cancer there seems no reason for doubting that it may do the same for the other tissues, and for the mucous membranes and the viscera,” while there must necessarily also be “the constitutional tendency, the appropriate age, and, in some cases, the local irritation.” Mr. HUTCHINSON refers to the recent successful tracing of the Manchester outbreak of “peripheral neuritis” to the use of arsenic‐contaminated beer as an example of what may be caused by the habitual ingestion of minute doses of arsenic. It is a remarkable fact that the increase in the occurrence of cancer may be looked upon as almost synchronising with the increasingly extensive adoption of those “improved” modern methods of manufacture, not only of beer but of other food‐products, which open the door to arsenic‐contamination; together with the great increase in the use of arsenic in medical prescriptions.