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The scope of this undertaking is to categorize that sector of the environment affecting managerial decision making that makes up the “legal environment.” The term legal environment encompasses the federal and state legislative and regulatory powers, plus the common law or court‐developed law that impacts an organization's domain. I have set out to divide the project into three chapters with each chapter emphasizing a major regulatory impact on corporate direction; some predictable, some unpredictable. Moreover, predictability will be dealt with as to controlling the legal environment. Historically, the legal environment crosses over two of the sectors: the government sector, city, state, federal laws and regulations, the court system, and political processes; the sociocultural sector, affirmative action, Title VII of the 1964 Civil Rights Act, values, beliefs, etc. Certain regulatory powers were anticipated by the frames of the Constitution in order to maintain a system of prosperity and strength. However, many of our regulatory agencies have come into being at the behest of the very industries that are regulated, such as antitrust. Furthermore, many of the regulatory laws came about due to the negligence of the business community in not self‐regulating and thereby permitting intolerable conditions for the sociocultural sector.

This paper aims to examine two important issues in corporate social responsibility (CSR) scholarship. First, the study problematises CSR as a form of self-regulation. Second, the research explores how CSR strategies can enable firms to recognise and internalise their externalities while preserving shareholder value.

This study uses a tinged shareholder model to understand the interactions between an organisation’s CSR approach and the effect of relevant externalities on its CSR outcomes. In doing this, the case study qualitative methodology is adopted, relying on data from one Fidelity Bank, Nigeria.

By articulating a tripodal thematic model – governance of externalities in the economy, governance of externalities in the social system and governance of externalities in the environment, this paper demonstrates how an effective combination of these themes triggers the emergence of a robust CSR culture in an organisation.

This research advances the understanding of the implication of internalising externalities in the CSR literature in a relatively under-researched context – Nigeria.

The data of this study allows to present a governance model that will enable managers to focus on their overarching objective of shareholder value without the challenges of pursuing multiple and sometimes conflicting goals that typically create negative impacts to non-shareholding stakeholders.

The chapter draws on historical evidence from Central America to test two of the most influential theories of the development of democracy: (1) structural theories derived from the work of Barrington Moore and (2) theories of the “political economy of democratic transitions.” The Central American evidence confirms Moore's theory in regard to the anti-democratic role of landed elites, but not the democratic role of the bourgeoisie. Contrary to some structural theories, the industrial working class was also not important in the development of democracy in Central America. Nor does the Central American evidence fit the political economy of democratic transitions model of negotiated or imposed “transitions from above.” A new model, termed the route to democracy through socialist revolution from below is proposed to account for the Central American evidence and the implications of the model are explored for the development of democracy generally.

The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here.

This polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications.

This paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisation) for PSA scholarship and practice, and the richness of looking at them from a plurality of perspectives.

Exploring these past and future developments opens up the potential for interesting theoretical insights. A much greater theoretical and practical reconsideration of PSAR will be fostered by the exchanges included here.

In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the interdisciplinary research community interested in PSAR in various contexts. The discussion perspectives presented in this paper constitute not only a basis for further research in this relevant accounting area on the role, status and developments of PSAR but also creative potential for practitioners to be more reflective on their practices and also intended and united outcomes of such practices.

The purpose of this paper is to outline how the food acculturation of British expatriates in Toulouse (France) translates into their shopping behaviours. Having established this population’s specific food acculturation outcomes, mechanisms and motivations, it then studies their buying behaviours and shopping experiences.

This qualitative research is based on 70 semi-directive interviews of British expatriates in Toulouse. Specific emphasis was placed on facilitating respondents’ expression and analysing the wealth of their answers. The transcribed interviews were thus manually analysed.

This food acculturation process proves simpler than what seminal papers outlined, i.e. fewer acculturation outcomes, but also more complex: respondents show intertwined outcomes. The marketing channels and store formats respondents privilege in their food provisioning show discrepancies with French buyers’, and the retailers’ mix variables they particularly react to are identified, leading to managerial implications. Overall, both acculturated consumption and shopping practices display fluid behaviours.

This paper investigates a specific situation. Research on other populations or circumstances should confirm its results, especially migrants’ acceptance and satisfaction with local marketing channels and store formats.

Local retailers should address the shopping expectations of this affluent target through minor alterations to their operations without antagonising the locals.

This paper’s main contribution is to extend consumer acculturation literature in two dimensions. First, by studying wealthier migrants escaping “dominated acculturation”, the paper outlines respondents’ “embraced acculturation”. Then, by extending its scope beyond consumption, to shopping experience and store selection, it bridges the gap between consumer acculturation and retailing literatures.

This paper offers readers a review of the literature on alcohol and illicit drug misuse in people with learning disabilities, focusing on six key areas. First, clarity is provided on the definition of ‘misuse’. Second, prevalence rates are examined along with the methodological difficulties involved in such studies, the authors arguing that prevalence rates are higher than current estimates. Third, the authors explore the relationship between the intra‐ and inter‐personal risk factors. Fourth, the nature of the substance misuse is explored, with a focus on offending behaviour. Fifth, a range of treatment modalities are described with a series of recommendations for more robust evidence‐based interventions. Last, the authors explore the gaps in policy that lead to a dearth in service provision as well the barriers which people with learning disabilities face on entering treatment services. The paper cites four innovative projects that address this population's needs in England, and illustrates how Northern Ireland has positioned the needs of this hidden population within the Department of Health, Social Services and Public Safety (Northern Ireland).

The complex cellular structure and chemical nature of fruit and vegetable tissues retard evaporation so that under no conditions of temperature and humidity does the rate of evaporation from them equal that from a free water surface. When conditions are such that surface evaporation from the tissues exceeds the rate of moisture diffusion to the surface, the surface becomes dry and hard and seals in the moisture. This condition, known as case‐hardening, is overcome by reducing the temperature of the air or by increasing the humidity. The maximum rate of drying, then, is attained by using the highest temperature which will not injure the product, the humidity being sufficient to prevent case‐hardening. In general practice the temperature of the air entering the drying chamber should not exceed 160° to 170° F. The humidity at the air‐outlet end of the drier should not greatly exceed 65 per cent. In driers employing recirculation the conditions of temperature and humidity may be largely controlled by varying the recirculation. The velocities of air flow which produce the most efficient results in the drying chamber depend upon several conditions. In general the rate of drying increases with the velocity of air movement. Low air velocities tend to bring about slow and uneven drying. Exceedingly high velocities may not be used profitably because a point is app ched at which the materials will be blown from the trays or at which the increased speed of drying will not offset the cost of operating a larger fan. Velocities of 600 to 800 feet per minute through the drying chamber are satisfactory in tunnel driers; lower velocities are permissible in compartment driers. The most practical means of removing moisture from the air, and at the same time conserving heat, is through the steady discharge of a portion of the air leaving the drying chamber. The rest dries efficiently when mixed with fresh air from the outside and reheated. All forced‐draught driers, therefore, should be provided with recirculation ducts connecting the air‐outlet end of the drying chamber with the heaters and with dampers controlling the air discharged, recirculated, and drawn from the outside. Dehydrated fruits and vegetables should have a uniform moisture content low enough to inhibit undesirable microbic and chemical changes within the food, and they should be free from any part of the life cycle of moths or other insects. The moisture content of dehydrated foods directly controls deterioration within the food, and the protection afforded by sulphuring or blanching will not prevent insufficiently dried products from soon becoming unfit for use. Dehydrated products having a low moisture content are not readily attacked by insects. In the long run the additional protection afforded by a low moisture content will more than make up to the producer the loss resulting from the longer drying time and greater weight shrinkage involved. To assure best keeping qualities the moisture content of fruits containing much sugar should not exceed 15 to 20 per cent., while that of other fruits and vegetables should not exceed 5 to 10 per cent., the preference in both cases being for the lower percentage. The texture, or feel, of products is a guide in determining when the proper stage of dryness has been reached. At a given moisture content products usually feel softer when hot than after they have been cooled, and often they feel softer after standing until the moisture has become evenly distributed throughout the pieces than when first cooled. A rough test for moisture in dried fruits is to take up a double handful, squeeze it tight into a ball, and release the pressure. If the fruit seems soft, mushy, or wet, and sticks together when the pressure is released, the moisture content is probably 25 per cent. or more. If the fruit is springy, and, when the pressure is released, separates in a few seconds to form pieces of approximately the original size and shape, the moisture content is usually about 20 to 25 per cent. If the fruit feels hard or horny and does not press together, falling apart promptly when the pressure is released, the moisture content is probably below 20 per cent. At the proper stage of dryness vegetables look thoroughly dry and are often hard or crisp. The Association of Official Agricultural Chemists has published a method for the determination of moisture in dried fruits. In using methods of this type, care must be taken to select a composite sample from different parts of the lot, so that it will be representative of the lot as a whole, and directions for preparing the sample must be carefully followed in order to obtain dependable results. Products are never uniformly dry when removed from the drier. Large pieces and pieces not as directly exposed to the currents of heated air as most of the material contain more moisture than the rest. Products should be stored in large bins until the moisture becomes evenly distributed. This period of curing will usually take several weeks. An alternative method is to place the dried product in large friction‐top cans for curing, thus insuring complete protection from contamination and insect infestation. Leafy vegetables, like spinach, must remain in the drier until the moisture content of the stems is very low. At this point the product is bulky and the leaves are brittle. For economy in packing and handling it is desirable to reduce the bulk by compression. For this purpose the leaves are exposed to currents of cool damp air until they have reabsorbed just enough moisture to make them slightly flexible. For convenience in handling and to facilitate the application of heat or fumigation, products should be packed in the room where they were cured and stored. Such a room should be strictly clean, dry, cool and well ventilated. The doors should fit tightly, and the windows should be covered with fine‐mesh screen to exclude dust and insects. An abundance of light assists in detecting the presence of insects and in keeping the room clean. The types of containers chosen for packing will depend largely upon the severity of the storage conditions, with particular reference to the humidity and to chances of insect infestation. An ideal container would be one which, while moderate in cost, would keep the product from absorbing moisture when exposed to the most severe conditions of storage and shipment, and would be impervious to insects. Sealed tin cans and glass jars give absolute protection against moisture absorption and insect infestation. Friction‐top cans are nearly as good. Tin containers, necessary for export shipments of dehydrated foods, are more expensive than paper containers. Wooden boxes are generally used for bulk goods. Liners of heavy paper or cardboard, and sometimes additional liners of waxed paper, are used. The use of moisture‐proof cellophane packages is increasing. All types of paper containers with which experiments have been made allow the absorption of moisture when the products are stored in damp places. Also paper containers do not give perfect protection against all insects, some of which can bore holes in paper, while the larval forms of others are so small that they can crawl through the slightest imperfections at the joints where the cartons are sealed. Most products, however, keep satisfactorily in double or triple moisture‐proof cellophane or waxed‐paper bags packed in waxed, moisture‐proof cartons, provided the initial moisture content is low and no live insects in any form enter the package. Packing in insect‐proof and moisture‐proof packages cannot be too greatly stressed.

Public sector audit has grown in importance since the 1980s across the world. In this chapter, the authors outline the state of the current debate about public sector audit – including the role of the auditor, the purpose of audit, developments in the content of audit and the function of audit. The authors argue that these can be conceptualised through the literature of regulatory space. Drawing on the work of Ferry and Ahrens (2021), the authors set out categories which can be used to compare the ways in which different systems of local government audit can be compared and provide the justification for the intellectual approach taken by the rest of the volume.

The purpose of this paper is to shed light on new accountability relationships between Newcastle City Council (NCC) and its citizens and stakeholders in the wake of the British government’s austerity politics and its budget cuts for local authorities. It seeks to show some of the ways in which various kinds of budgeting, for example, for alternative sources of funding, the use of volunteers for service provision, resource sharing, and asset transfers, as well as a diverse set of accounts of the social implications of resource diversions and service cuts, have been implicated in those changes.

The authors conducted a qualitative field study of some of the uses of budgets in the shaping of accountability relationships through interviews with council officers, conversations with activists and citizens, analysis of council and other documents, and observation of public meetings and demonstrations. The approach focused on the relationship between the city’s political grassroots and the NCC leadership and administration.

The authors find that NCC’s senior politicians and officers co-opted the city’s political grassroots and managed to reconstitute local political accountability to citizenry and stakeholders as a choice between the cessation of different types of local government services, by combining appeals to the legal framework of English local authorities, the unfairness of national politics, and the fairness of local government service provision. Local government blamed the funding cuts and the resulting resource shortages on the central government. It sought to push responsibility for cuts to the local citizenry whilst reserving for itself the role of mediator and adjudicator who makes the final decisions about the portfolio of causes that will be funded.

This is the first study to offer detailed insight into the effects of the British government’s austerity budget cuts of local authority grants on the politics of accountability in a local authority.

The enduring popular image of James Bond is (in the words of the theatrical trailer for Dr No) ‘the gentleman agent with the licence to kill’. Yet the screen Bond is hardly a hero in the manner of gentlemanly archetypes such as Cary Grant and David Niven (reputedly Ian Fleming’s preferred choice for the role). This chapter will explore how the image of Bond in the films has changed over time both in response to wider social and cultural archetypes of masculinity and due to the different performance styles of the various actors to play the role: Sean Connery, whose rough-hewn Scottishness can be seen as a means of representing the ‘otherness’ of Fleming’s character (‘Bond always knew there was something alien and un-English about himself’); George Lazenby, whose one-off appearance as an emotionally damaged Bond in On Her Majesty’s Secret Service anticipated later portrayals of the character; the parodic variant of Roger Moore; the brooding Byronic hero of Timothy Dalton; the ‘Milk Tray Man’ charm of Pierce Brosnan; and Daniel Craig, whose combination of bull-in-a-china-shop physicality and vulnerable masculinity (literally so in Casino Royale) has by common consent successfully transformed Bond from a cartoon superman into a twenty-first century action hero.