408 SECTIONAL TRANSACTIONS.—F. 
Miss L. S. SuTHERLAND.—The use of business records in the study of 
history (12.0). 
The use of business records in the study of history is comparable to the 
use of archzological records for the same purpose. In a concrete, finite 
way they show ‘ how the wheels go round.’ The wheels are, moreover, 
those of economic processes in which the many varieties of economic 
determinism now common have given us an especial interest. 
In a discussion of business records one is bound to refer some time to the 
term ‘ business history.’ ‘This may be defined as the historical study of the 
unit of production and exchange of wealth; with the corollary that its 
sources are chiefly to be found in business archives, the working records of 
these units. 
The importance of business records in the study of history is that they 
may make it possible for us to see the actual workings of these units, know- 
ledge valuable for its own sake and also in helping us to comprehend wider 
movements. The difficulties in the way of using them are partly those of 
interpretation, but much more their own deficiency and inaccessibility, due 
to their purely utilitarian nature and the comparative impermanence of 
business units whose activities they record. Much valuable work can be 
done in preserving and classifying such records for the use of the historian. 
Tuesday, September 10. 
Jornt Discuss1on with Section I (Physiology) on Economic aspects of 
diet (Section F room) (10.0). 
Prof, E. P. CaTHcart, C.B.E., F.R.S. 
Provision of an adequately balanced diet in proper amount is essential for 
health and nutrition. Neither health nor proper nutrition can, however, 
be attained by such provision alone. States of health and nutrition are 
dependent on other important factors besides food. Admittedly when it 
comes to the finance aspect the provision of such an adequate diet demands, 
in the case of those with small incomes, the expenditure of a high proportion 
of the income. Percentage of total income spent on food rises with falling 
income. Even in the case of those with reasonably adequate incomes the 
proportion spent on food is fairly high. ‘Two outstanding factors—there 
are more—intervene to-day, factors which may, however, not operate 
together, to make the provision of the necessary diet more difficult of 
attainment. Admittedly the provision of accommodation is admirable in 
itself and of direct assistance in many ways towards improved health and 
nutrition, yet such provision may be made, in part at least, at the expense of 
the income previously available for the purchase of food. Thus great 
majority of new housing placed at periphery of the large cities, i.e. inhabi- 
tants of necessity further from work places, hence increased transportation 
charges. Also rentals are in many instances higher. Frequently, too, 
more costly provision of fuel (electricity or gas) for cooking and heating. 
Provision of adequate balanced diet does not necessarily mean provision 
of costly diet. Probably the main economic difficulty, the second of the 
two outstanding factors, is lack of education on part of those who need it 
most. Ignorance of most economical methods of spending and cooking. 
It is simply futile to draw up dietary tables with costs for general use, as 
prices, not only i in different parts of the country but also in different sections 
of the same city, may vary as much as 150 per cent. 
