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The study aims to determine whether audited organizations experience differences between external audits and official controls.

A survey among 100 organic food producers was conducted to explore differences regarding the usability of external audits and official controls. The survey was conducted in 2020 using the computer-assisted telephone interview (CATI) method supplemented by the computer-assisted web interview (CAWI) method. Organizations processing organic farming products in Poland were chosen for the study.

Three primary benefits associated with external audits and official controls were identified, i.e. (1) enabling and initiating activities related to the improvement of the organization, (2) improving the financial performance of the organization and (3) enhancing credibility. For most organizations, the assessment of these features was at the same level for both external audits and official control. However, if these assessments differed, commercial audits were assessed at a higher level than official controls.

The study is limited to only one specific type of manufacturing organization and one European country.

The literature review shows some conceptual differences between audits and official controls, but the results of this study show that the business environment does not perceive these differences as significant. Thus, the value of the study is reflected in the conclusion that both external audits and official controls are considered useful and credible approaches to monitoring the quality within the organization, which allows us to state that external evaluation is generally seen as an opportunity to improve the performance of the organization.

The purpose of the research was to investigate how young consumers perceive food safety and if they trust that official food control agencies or other actors of food supply chains ensure a proper level of safety of food in Poland. The purpose of the paper was also to find out if young consumers are currently concerned that a proper level of food safety is not ensured.

The analysis was based on a data set from 650 questionnaires collected in an online survey carried out in October 2020 and addressed to the group of young consumers, students of Warsaw University of Life Sciences, Poland. The analysis was carried out using standard methods of qualitative data analysis (QDA), descriptive statistics, Spearman’s correlation coefficient and Pearson’s chi-square test.

Less than a half of Polish young consumers consider food to be safe and many other do not have an opinion about this matter. Young consumers do not perceive official agencies in charge of food control as the most responsible for food safety, and they either do not trust these institutions or have no opinion about it. Young consumers declare that food producers and food processing businesses are the most responsible for food safety while retailers and consumers are the least responsible ones. The majority of young consumers are not concerned about ensuring proper food safety.

Up-to-date young consumers' perception of the role and trust in official food control agencies and food safety in Poland have not been investigated, which makes this study a novelty. The findings can be valuable to official agencies in charge of food control and consumer education, to improve their functioning. They can also be important as a basis for further studies, as young consumers’ attitudes and trust in official food control agencies can change.

The purpose of this study is to investigate whether and how policy uncertainty affect corporate environmental information disclosure.

This study conducts a difference-in-difference estimation and systematically investigates the relationship between policy uncertainty and corporate environmental information disclosure. The baseline regression results are robust to a series of robustness and endogeneity tests.

The authors show that firms located in cities with stronger policy uncertainty disclose less information on environmental issues. Furthermore, this negative relationship is stronger in the Midwest and in pre-industrial regions and for stated-owned firms and firms in highly polluting industries.

This study argues that policy uncertainty reduce the corporate disclosure of environmental information. Therefore, the results provide evidence on how to better emphasize the importance of green gross domestic product in the performance appraisal system for officials.

This study confirms that corporate environmental disclosure is a response to public pressure. The results encourage the government and the public to increase corporate awareness of environmental protection.

This study contributes to the literature in the following ways. First, the authors provide a new perspective to study the relationship between policy uncertainty and corporate finance. Second, it contributes to the literature on corporate environmental information disclosure by linking policy uncertainty with firms’ disclosure of environmental information. Third, this study is a serious attempt to solve the problem of endogeneity between policy uncertainty and corporate environmental information disclosure.

In October, 1902, the Secretary of the Mineral Water Bottle Exchange and Trade Protection Society addressed a letter to the Clerk of the London County Council stating that aerated and mineral waters are, in many instances, manufactured under insanitary conditions, and suggesting that the Council should take action in the matter. The Public Health Committee of the Council thereupon directed that a number of premises where aerated waters are manufactured should be inspected, and, in February, 1903, Dr. Shirley Murphy, the Medical Officer to the Council, presented a report drawn up by Dr. Hamer, the Assistant Medical Officer, by whom the inspections ordered were carried out. Dr. Hamer came to the conclusion that it was most desirable in the interests of the consumer that the manufacture of aerated waters in London should be regulated and controlled. The quantity of aerated water sold in London is very large, and Dr. Hamer's inspection of numerous premises showed that there are many possible sources of dangerous contamination of the water used during the process of the manufacture. We are in a position to state that Dr. Hamer was thoroughly justified in drawing the conclusions which appear in his report. The enormous growth in popularity during recent years of aerated and mineral waters, while unquestionably fraught with a most important influence for good, has brought a number of firms into existence who manufacture more or less inferior and, in some instances, positively injurious and dangerous waters, and who place their products on the market at “cutting” prices, with the result that the honest and careful manufacturer on the one hand, and the public on the other, are made to suffer. Unfair “competition” of the kind referred to exists, of course, in every trade, and only by the authoritative approval of the good and, by implication, the authoritative condemnation of the bad, can such “competition” be effectively checked. But where the health of the consumer is directly threatened or affected, as it particularly is by the supply of inferior or actually injurious aerated waters, the necessity for adequate regulation and control is immediately obvious. The matter cannot be dealt with under the Sale of Food and Drugs Acts. It is not one involving analysis only but, so far as analysis is concerned, the provisions of the Acts make it impossible to carry out the analytical investigations that would be required. In addition to the official registration of all manufacturers of mineral and aerated waters, a combination of inspection and analysis by an authoritative bedy of some kind, or by a recognised individual authority, is necessary to supply a sufficient guarantee to the public and efficient protection to the manufacturer and vendor of pure and high‐class waters.

The purpose of this paper is to identify global issues relevant to the strengthening of national food control systems with reference to the hospitality and food service sector. It is the second paper in a themed issue of Worldwide Hospitality and Tourism Themes presenting international food safety management challenges and solutions.

Literature review and semi‐structured interviews with food control officials and academics involved in the strengthening of national food control systems.

This paper finds that similar challenges are experienced by interviews in a range of countries. Food control management and information, education, communication and training are identified as key challenges for food control authorities. In addition, smaller and/or less developed businesses and particularly the hospitality sector, are highlighted as important.

The paper will be of value to practitioners, researchers, policy makers and other stakeholders involved in the food industry.

In this paper, the experiences of individuals involved in the development and implementation of national food control policy are brought together for the first time.

This chapter evaluates the effectiveness of the implementation or enforcement of the Anticorruption Law 1971 of the authoritarian New Order regime in combating corruption in the public sector. Thus, the central research question that will be investigated and answered in this chapter is to what extent and for what reasons had the implementation or enforcement of the Anticorruption Law 1971 failed or been ineffective, to some degree, in achieving its legally mandated objective?

Introduction The importance of the power and influencing process as a feature of organisational life has long been accepted. This process however has very rarely been traced through to a specific area and given a clearer organisational focus. And it is unusual to find studies in this area that have been honed down into a point where they are of use to those operating in the field.

The great difficulties which attach to the fixing of legal standards of composition for food products have now to be grappled with by the Departmental Committee appointed by the Board of Agriculture to consider and determine what regulations should be made by the Board, under Section 4 of the Sale of Food and Drugs Act, 1899, with respect to the composition of butter. As we predicted in regard to the labours of the Milk and Cream Standards Committee, so we predict now that the Butter Committee will be unable to do more than to recommend standards and limits, which, while they will make for the protection of the public against the sale of grossly adulterated articles, will certainly not in any way insure the sale of butter of really satisfactory, or even of fair, composition. Standards and limits established by law for the purposes of the administration of criminal Acts of Parliament must of necessity be such as to legalise the sale of products of a most inferior character, to which the term “genuine” may still by law be applied as well as to legalise the sale of adulterated and sophisticated products so prepared as to come within the four corners of the law. It is, of course, an obvious necessity that official standards and limits should be established, and the Board of Agriculture are to be congratulated upon the manner in which they are endeavouring to deal with these extremely knotty problems; but it is important that misconception on the part of the public and the trade with respect to the effect of the regulations to be made should be as far as possible prevented. All that can be hoped for is that the conclusions at which the Committee may find themselves compelled to arrive will not be such as to place too high and too obvious a premium upon the sale of those inferior and scientifically‐adulterated products which are placed in such enormous quantities on the food market.

IN order to be able to discriminate with certainty between butter and such margarine as is sold in England, it is necessary to carry out two or three elaborate and delicate chemical processes. But there has always been a craving by the public for some simple method of determining the genuineness of butter by means of which the necessary trouble could be dispensed with. It has been suggested that such easy detection would be possible if all margarine bought and sold in England were to be manufactured with some distinctive colouring added—light‐blue, for instance—or were to contain a small amount of phenolphthalein, so that the addition of a drop of a solution of caustic potash to a suspected sample would cause it to become pink if it were margarine, while nothing would occur if it were genuine butter. These methods, which have been put forward seriously, will be found on consideration to be unnecessary, and, indeed, absurd.

With the view of obtaining reliable first‐hand information as to the nature and efficacy of the food laws in Great Britain, France, and Germany, Mr. ROBERT ALLEN, the Secretary of the Pure Food Commission of Kentucky, has recently visited London, Paris, and Berlin. He has now published a report, containing a number of facts and conclusions of very considerable interest and importance, which, we presume, will be laid before the great Congress of Food Experts to be held on the occasion of the forthcoming exposition at St. Louis. Mr. ALLEN severely criticises the British system, and calls particular attention to the evils attending our feeble legislation, and still more feeble administrative methods. The criticisms are severe, but they are just. Great Britain, says Mr. ALLEN, is par excellence the dumping‐ground for adulterated, sophisticated, and impoverished foods of all kinds. France, Germany, and America, he observes, have added a superstructure to their Tariff walls in the shape of standards of purity for imported food‐products, while through Great Britain's open door are thrust the greater part of the bad goods which would be now rejected in the three countries above referred to. Whatever views may be held as to the imposition of Tariffs no sane person will deny the importance of instituting some kind of effective control over the quality of imported food products, and, while it may be admitted that an attempt—all too restricted in its nature—has been made in the Food Act of 1899 to deal with the matter, it certainly cannot be said that any really effective official control of the kind indicated is at present in existence in the British Isles. We agree with Mr. ALLEN'S statement that our food laws are inadequate and that, such as they are, those laws are poorly enforced, or not enforced at all. It is also true that there are no “standards” or “limits” in regard to the composition and quality of food products “except loose and low standards for butter and milk,” and we are compelled to admit that with the exception of the British Analytical Control there exists no organisation—either official or voluntary —which can be said to concern itself in a comprehensive and effective manner with the all‐important subject of the nature and quality of the food supply of the people. In the United States, and in some of those European countries which are entitled to call themselves civilised, the pure food question has been studied carefully and seriously in recent years—with the result that legislation and administrative machinery of far superior types to ours are rapidly being introduced. With us adulteration, sophistication, and the supply of inferior goods are still commonly regarded as matters to be treated in a sort of joking spirit, even by persons whose education and position are such as to make their adoption of so foolish an attitude most astonishing to those who have given even but slight attention to the subject. Lethargy, carelessness, and a species of feeble frivolity appear to be growing among us to such an extent as to threaten to become dangerous in a national sense. We should be thankful for outspoken criticism—if only for the bracing effect it ought to produce.