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The main purpose of this paper was to evaluate the validation process of food safety control measures.

The validation of control measures has been analyzed at 50 food companies in Serbia. The sample included companies that produce food of both plant and animal origin and have certified food safety management systems. A total of 156 control measures that combat physical hazards (41.6%), followed by microbial hazards (34.0%) and chemical hazards (24.4%), have been analyzed. To enable quantification of the validation protocols, each control measure was assigned a score.

The validation scores showed that the highest level of validation was observed in large companies, as opposed to small and medium-sized companies (p < 0.05). The type of food safety hazards and the food sector did not reveal any statistical differences in-between the scores. The main approach to validating control measures was referring to the technical documentation of equipment used (52.6%), followed by scientific and legal requirements (30.7%). Less than 20% of the analyzed control measures were validated with operational data collected on-site. No mathematical modeling was observed for the sampled food companies. Future steps should include the development of validation guides for different types of control measures and training modules.

This study can serve as an improvement guide for food safety consultants, food safety auditors, certification bodies, inspection services, food technologists and food managers.

This study is one of the first to provide an insight into how food companies validate their control measures to combat microbial, chemical and physical food safety hazards.

All food safety management standards require effective control measures of food safety hazards in order to ensure that food is safe at the time of human consumption. Furthermore, ISO 22000:2005 requires a logical approach to be carried out for the selection and categorization of the control measures according to the level of effect on identified food safety hazards. The purpose of this paper is to describe the COntrol MEasures CATegorization (COMECAT) method for the categorization of control measures in food safety management systems (FSMS) in order to assist organizations to prioritize and deploy their efforts and limited resources mainly to control significant hazards.

A thorough clarification of the characteristics of the different control measures used in FSMS has been achieved based on the definitions and the descriptions given by the different food safety standards such as the ISO 22000, the IFS and the BRC standards. The basic approaches for the determination of control measures found in literature and web pages have been examined and the proposed methodology has been implemented in feta cheese production in order to evaluate its applicability.

A decision tree model has been proposed as the most suitable approach for the categorization of control measures in FSMS. The implementation of the proposed COMECAT method in feta cheese production revealed its applicability. The method was able to identify the different risk level of food hazards and prioritize and deploy the organization’s efforts and limited resources for their management accordingly.

In the literature, there is a lack of justified methodologies for the categorization of control measures in FSMS. Most of the approaches concern attempts of private companies operating in the food industry or business consultancies and which can be found in their web pages. This paper describes a well-justified model for the categorization of control measures which is easy to implement and which results in more robust decisions.

We explore the effects of three categories of fit on US‐China joint‐venture performance using four performance measures. Many studies prescribe strong fit across multiple categories as necessary for high performance, but little rigorous analysis supports this. Three important threads of existing “fit” research resonate in the literature: strategic, cultural and organizational fit. We analyze an original survey dataset of over 80 US‐China JVs, and test for effects of fit‐categories using two measures for each thread. Additionally, multiple control factors give a compelling look at a complete model of fit’s effects on JV performance. Objective congruence (strategic fit) among JV partner‐firms, impacts two performance‐measures. Efficacy of managerial communications (cultural fit) also matters, as does harmony regarding hiring decisions (organizational fit). Our findings are a step forward empirically, and partly resolve persistent questions about partner‐fit in JVs and performance.

The Nature of Business Policy Business policy — or general management — is concerned with the following six major functions:

Radio frequency identification (RFID) provides a useful tool for the prescreening or detection of goods and containers moving across the border and for controlling the trade of illicit materials and preventing or mitigating the effects of terrorism. Although anti-terrorism measures are important in today’s dangerous world, RFID tools, if misused, may violate the WTO trade rules. Whenever goods or container control measures using RFID are proposed, their contents, objectives, and rationale must be published, and WTO members must be notified through the WTO Secretariat and allowed to make comments. WTO members should not take such measures that are designed or applied in a discriminatory manner and those measures must be adopted only under necessary situations and to the extent necessary. These measures must reduce the incidence and complexity of import and export formalities, and there should not be substantial penalties for minor breaches of the requirements under the measures. If the measures require country-of-origin information in RFID tags, they must apply in the same way to like products, and they must not cause unnecessary inconveniences or unreasonable cost. If the measures deal with containers in international transit, they must be reasonable, consider the conditions of the traffic, and guarantee transit through the most convenient routes for international transit.

A container control measure designed to restrict the flow of fissionable materials or their derivative materials, traffic in arms, ammunition, and implements of war, or traffic in military supply goods and materials may be justified, even if it violates some of the GATT rules. In addition, a measure established in time of war or other emergency in international relations or based on the United Nations Charter and designed to maintain international peace and security can also be justified. As a last resort, WTO members may request a waiver from GATT and TBT Agreement obligations for container control measures that include RFID.

Superpowers must be careful not to use RFID to practice power politics and create regulations to deal with national security and anti-terrorism issues that do not conform to international law. The key question is how to maintain a balance between the two inalienable values of free trade and national security in this era of globalization, harmonization, and terrorism .

The primary aim of this paper is to illustrate how goodwill impairment loss should be accounted for when measuring non‐controlling interest in subsidiaries.

The paper uses two scenarios to illustrate how non‐controlling interest in subsidiaries should be measured in the presence of goodwill impairment loss.

The way the management of a reporting entity values the non‐controlling interest in a subsidiary will result in different amounts being disclosed in financial statements for non‐controlling interest in earnings, non‐controlling interest, retained earnings and total equity.

The paper uses two scenarios to illustrate a simple consolidation with a parent entity, a subsidiary and a sub‐subsidiary.

Practical guidance on how goodwill impairment losses under International Accounting Standard 36 Impairment of Assets when measuring non‐controlling interest under International Financial Reporting Standard 3 Business Combination, is provided.

The paper corrects any misunderstanding that may exist on the impact goodwill impairment losses have on closing equity when non‐controlling interest is calculated under the different methods of valuing non‐controlling interest.

Drawing from social dominance theories and conceptualizations of paternalism, the purpose of this paper is to define and develop a measure of subordinates’ perceptions of supervisor paternalism (SPSP).

The authors assess the validity of the measure using Hinkin’s (1998) scale development steps.

The authors found evidence of the convergent and discriminant validity of the measure of subordinates’ perceptions of supervisor paternalism drawing from three different samples. Participants in the study were also able to differentiate a low from a high paternalism condition using the measure of paternalism. Finally, as expected, the interaction between a supervisor’s benevolence and control was significantly associated with subordinates’ perceptions of supervisor paternalism.

The authors provide evidence for the validity of a measure of subordinates’ perceptions of supervisor paternalism while controlling for various status signals represented by demographic variables. Results may have been influenced by common method variance. However, there is no theoretical reason to expect any such interactions. Additionally, as the authors limited the data collection to the USA, the authors caution against generalizing beyond that context.

The authors provide validity and reliability evidence for a unidimensional measure that is short and easy to administer in future research to further examine the consequences of perceptions of supervisor paternalism.

Defining and measuring subordinates’ perceptions of supervisor paternalism is important to society given the potential adverse consequences of these perceptions. Because paternalistic relationships pervade many supervisor-subordinate interactions, both subordinates and supervisors can become more sensitive to the consequences of such interactions by understanding the conditions under which supervisor paternalism manifests itself.

Conceptually, in this study, the authors build on prior research and define supervisor paternalism from a social dominance perspective. Empirically, the authors contribute a statistically valid and reliable unidimensional measure.