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The British Analytical Control is established to protect manufacturers and importers of food and other products against the unfair competition arising from the sale of imitations and of inferior and adulterated articles, and to protect the health and the interests of the public by directing attention to those products which are pure, genuine, and of good quality.

Delivering housing to resource-constrained communities (RCCs) is a complex process beset with difficulties. The purpose of this study is to use a complexity lens to examine the approach taken by a social enterprise (SE) in Australia to develop and manage a housebuilding supply chain for RCCs.

The research team used a longitudinal case study approach from 2017 to 2022, which used mixed methods to understand the phenomenon and gain an in-depth understanding of the complex issues and problem-solving undertaken by an SE start-up.

Balancing mission logic with commercial viability is challenging for an SE. The supply chain solution that evolved accommodated the particulars of geography and the needs of many stakeholders, including the end-user community and government sponsors. Extensive and time-consuming socialisation and customisation led to a successful technical design and sustainable supply chain operation.

Analysing supply chain intricacies via a complexity framework is valuable for scholars and practitioners, assisting in designing and developing supply chain configurations and understanding their dynamics. Meeting the housing construction needs of RCCs requires the SE to place societal focus at the centre of the supply chain rather than merely being a system output. The developed business model complements the engineering solution to empower a community-led housing construction supply chain.

This longitudinal case study contributes to knowledge by providing rich insights into the roles of SEs and how they develop and operate supply chains to fit with the needs of RCCs. Adding a contextual response dimension to an established complexity framework helped to explain how hybrid organisations balance commercial viability demands with social mission logic by amending traditional supply chain and governance practices. The case provides insights into supply chain configuration, needed changes and potential impacts when an SE as a focal actor inserts into a traditional for-profit construction supply chain.

The analysis of the concept of resilience in supply chain management studies mostly focuses on the downstream side of the value chain and tacitly assumes an unlimited supply of raw materials. This assumption is unreasonable for agricultural value chains, as upstream disruptions clearly have a material impact on the availability of raw materials, and indeed, are a common source of supply problems. This paper aims to present a framework for the operationalisation of the concept of socioecological resilience in agricultural value chains that incorporates upstream activities.

A citation network analysis was adopted to review articles. A conceptual framework is then advanced to identify elements of resilience and indicators relevant to tropical agricultural value chains.

There are limited studies that assess resilience in the food chain context. Flexibility, collaboration, adaptability and resourcefulness are key elements for assessing resilience at the individual chain actor level. However, the paper argues that adaptability is the relevant element for the assessment of resilience at an aggregate food system level because it considers the alteration of a system’s state of resilience.

The proposed framework and propositions accommodate stakeholder interactions in the value chain and could serve as a tool to guide the assessment of resilience in agricultural value chains.

This paper is one of the few to extend resilience to cover the socioecological interaction aspects for supply chains that yield the raw materials needed for continuity in channel-wide value creation processes.

The purpose of this study is to explore the role of formal religion in the early years of Outward Bound, a significant outdoor education organisation in Britain, from the 1940s to the 1960s.

This article is based on archival and other documentary research in various archives and libraries, mostly in the United Kingdom.

The article shows that religious “instruction” was a central feature of the outdoor education that Outward Bound provided. The nature and extent of this aspect of the training was a matter of considerable debate within the Outward Bound Trust and was influenced by older traditions of muscular Christianity as well as the specific context of the early post–Second World War period. However, the religious influences at the schools were marginalised by the 1960s; although formal Christian observances did not disappear, the emphasis shifted to the promotion of a vaguer spirituality associated with the idea that “the mountains speak for themselves”.

The article establishes the importance of organised Christianity and formal religious observances in the early years of Outward Bound, a feature which has generally been overlooked in the historical literature. It contributes to wider analyses of outdoor education, religious education and secularisation in the mid-twentieth century.

“What went wrong?” This was the question no doubt asked by the Bush campaign and the Republican Party after the 3 November 1992 presidential election.

The purpose of this paper is to challenge the conceptual basis upon which the current auditing standards are based.

The paper critically appraises the Auditors' Code published by the Auditing Practices Board and containing the nine fundamental and enduring principles upon which current auditing standards are based.

It is argued that the nine enduring principles should be replaced by seven enduring tensions – the fault lines of auditing – so as to rethink the conceptual basis of auditing standards. Five of these are drawn from the paper's analysis of the Auditors' Code and two are based upon the author's experience of the issues arising in the preparation of the Code and the ensuing debate.

Further research should be carried out to test the robustness of the seven enduring tensions as the basis for standard setting. A first step might be to map the existing standards onto the new conceptual basis.

Standard setters can deploy a new architecture for auditing standards and one that addresses the tensions inherent in auditing. Standard setting should be recognised as an activity dominated by ethical choices and concerns.

The new conceptual basis should provide us with a much closer reading of what auditing is, and its potential for development without expectation gaps.

Cybercrime is a prevalent and serious threat to publicly traded companies. Defending company information systems from cybercrime is one of the most important aspects of technology management. Cybercrime often not only results in stolen assets and lost business but also damages a company’s reputation, which in turn may affect the company’s stock market value. This is a serious concern to company managers, financial analysts, investors and creditors. This paper aims to examine the impact of cybercrime on stock prices of a sample of publicly traded companies.

Financial data were gathered on companies that were reported in news stories as victims of cybercrime. The market price of the company’s stock was recorded for several days before the news report and several days after. The percentage change in the stock price was compared to the change in the Dow Jones Industrial average to determine whether the stock price increased or decreased along with the rest of the market.

Stock prices were negatively affected in all time periods examined, significantly so in one period.

This paper describes cases concerning cybercrime, thereby bringing attention to the value of cybersecurity in protecting computers, identity and transactions. Cyber security is necessary to avoid becoming a victim of cybercrime. Specific security improvements and preventive measures are provided within the paper. Preventive measures are generally less costly than repairs after a cybercrime.

This is an original manuscript that adds to the literature regarding cybercrime and preventive measures.

There is a certain type of British trader who, with pharisaic unction, lifts up his voice and deplores the unhappy condition of “the heathen in his blindness,” including all persons of other nationalities and any of his own who may happen to differ in opinion from himself. On these collectively it is his habit to bestow his contemptuous regard when from his elevated position he condescends to thank Providence that as far as the methods and conduct of business are concerned he is “not as other men.” Of course, most people recognise that the attitude assumed by this type of person is one for which it is difficult altogether to blame him. Born as he was in an atmosphere reeking with traditions of insular supremacy, and nurtured from his youth up on notions of commercial arrogance, it is no miracle that he arrives at maturity with singularly inflated ideas of the greatness of his powers and person. If there is one thing more than another in which he feels particular pride it is the possession of a superabundant stock of what he is pleased to call “business acumen,” and to hear him, it might be imagined that no one could approach him in enterprise and general commercial ability.