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1 – 4 of 4DURING the last 3 years, aerospace companies within the UK have undertaken extensive modernisation of their machine tool inventories. This included an evaluation of sort of CNC…
Abstract
DURING the last 3 years, aerospace companies within the UK have undertaken extensive modernisation of their machine tool inventories. This included an evaluation of sort of CNC control needed to take their technology into the next century.
Cédric Lesage, Geraldine Hottegindre and Charles Richard Baker
The purpose of this paper is to contribute to understand the role of the statutory auditing profession in France. The study is theoretically based on distinctions between a…
Abstract
Purpose
The purpose of this paper is to contribute to understand the role of the statutory auditing profession in France. The study is theoretically based on distinctions between a functionalist view of professions and a neo-weberian view. Prior research, conducted in Anglo-American countries has shown that the auditing profession has focussed primarily on protecting the private interests of the profession. Hence, there is a need to conduct research on this topic in a code law country where the state is expected to play a significant role in protecting the public interest.
Design/methodology/approach
The methodology involves a content analysis of 148 disciplinary decisions issued against statutory auditors in France from 1989 to 2006. This analysis identified 21 types of violations grouped into public interest or private interest offences. Because visible offences are public and are more likely to threaten the reputation of the profession, these types of decisions are also studied with respect to their visibility.
Findings
The results reveal that in a code law country such as France the auditing profession tends to defend both the public interest as well as its private interests. The results also support the “visibility” effect.
Research limitations/implications
The written disciplinary decisions have been anonymized so that the names of the auditors and the clients cannot be identified.
Originality/value
This paper differs from previous studies conducted in the Anglo-American context which show an emphasis on protecting the private interests of the auditing profession. Moreover, this study reveals the existence of “mixed” offences and underlines that a profession primarily focusses on these cases. Thus, the work reconciles in part the functionalist and neo-weberian perspectives. Lastly, this paper confirms the importance of the visibility effect.
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The recently formed Equipment Division of specialist paints producer H Marcel Guest has installed an in‐plant powder coating installation, valued at around £30,000. The client was…
Abstract
The recently formed Equipment Division of specialist paints producer H Marcel Guest has installed an in‐plant powder coating installation, valued at around £30,000. The client was a long established North West manufacturer of high quality gauges and measuring equipment, which previously employed HMG's stoving enamels but sought the faster throughput facilitated by powder coating technology.
The aim of the paper is to shed light on the use of chitosans and chitooligosaccharides as biopreservatives in various foods animal. Foods of animal and aquatic origin (milk…
Abstract
Purpose
The aim of the paper is to shed light on the use of chitosans and chitooligosaccharides as biopreservatives in various foods animal. Foods of animal and aquatic origin (milk, meat, fish, eggs, sea foods, etc) become contaminated with a wide range of microorganisms (bacteria, molds and yeasts) during harvesting, transporting, processing, handling and storage operations. Due to the perishable nature of these foods, their preservation is of utmost importance. Though many synthetic chemicals are available, yet their use is quite restricted due to their hazardous effects on human health.
Design/methodology/approach
Within the domain of food industry, traditionally chitosan is used for biopreservation of foods, which is well known for its nutritional and medicinal properties in human nutrition. However, chitooligosaccharides also possess a number of nutraceutical and health promoting properties in addition to their preservative effect and shelf-life extension of foods. In this study, the comparative effects of both chitosan and chitooligosaccharides on preservation of foods of animal and aquatic origin have been summarized.
Findings
Though chitosan has been extensively studied in various foods, yet the use of chitooligosaccharides has been relatively less explored. Chitooligosaccharides are bioactive molecules generated from chitosan and have several advantages over the traditional use of chitosan both in food products and on human health. But unfortunately, little or no literature is available on the use of chitooligosaccharides for preservation of some of the foods of animal origin. Notable examples in this category include cheese, beef, pork, chicken, fish, sea foods, etc.
Originality/value
This paper focuses on the effects of chitosans and chitooligosaccharides on the processing and storage quality of foods of animal and aquatic origin, which offers a promising future for the development of functional foods.
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