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The purpose of this paper is to critically examine the perceptions of food business operators (FBOs) in Kirklees Council in relation to the importance of official food inspection of food premises, performed by the local authority.

A semi-structured questionnaire was developed to survey the opinions of FBOs in Kirklees Council in relation to the significance and consistency of official food control. The business types included were retailers, commercial restaurants, schools, care homes, pub, bars and cafes.

Based on the total of 236 respondents, the results show that 45.8% of the respondents opined that official food control has considerably improved their food hygiene practices and that official inspection is their only source of information about the latest food safety legislation. Moreover, another 168(71.2%) believed that the instructions given by the inspectors are clear and easily understandable. However, some respondents, especially the small and medium-sized businesses believed that remedying noncompliance caused them financial burden. In addition, significant positive correlations exist between the bigger FBOs and high frequencies of negotiating noncompliance with the inspectors due to the high cost of capital that will be needed to remedy the spotted noncompliance by an officer during control (Kruskal–Wallis r = 0.034, p < 0.003).

As with most studies, it is important to borne in mind that the design of the current study is subject to limitations and these limitations could be addressed in future research. The self-reported data collection employed in this study is limited by the fact that it rarely can be independently verified. In other words, the self-reported data used in this study might be subject to (1) selective memory: respondents might remember or not able to remember all the details of the inspections that occurred at some point in the past, however, inspections are often documented, and businesses usually have a copy of every inspection reports. (2) exaggeration: respondents might over or underrepresent outcomes of inspections and (3) attribution: respondents might attribute positive events and outcomes to their own agency but attribute negative events and outcomes to external forces. Nonetheless, the strength of this study lies in its large sample size and high response rate which makes it easier to assess the representativeness of the sample and to generalise the results.

The behaviour of the FBOs towards food control and the opinion of the FBOs about food safety may have an important effect on the organisation of official food control in Kirklees Council, but there is no scientific data to back it up. Furthermore, the perceptions of FBOs and the role of food control in food safety in Kirklees Council have not been investigated, which makes this research a novelty.

Limited geometric accuracy is one of the major challenges that hinder the wider application of additive manufacturing (AM). This paper aims to predict in-plane shape deviation for online inspection and compensation to prevent error accumulation and improve shape fidelity in AM.

A sequence-to-sequence model with an attention mechanism (Seq2Seq+Attention) is proposed and implemented to predict subsequent layers or the occluded toolpath deviations after the multiresolution alignment. A shape compensation plan can be performed for the large deviation predicted.

The proposed Seq2Seq+Attention model is able to provide consistent prediction accuracy. The compensation plan proposed based on the predicted deviation can significantly improve the printing fidelity for those layers detected with large deviations.

Based on the experiments conducted on the knee joint samples, the proposed method outperforms the other three machine learning methods for both subsequent layer and occluded toolpath deviation prediction.

This work fills a research gap for predicting in-plane deviation not only for subsequent layers but also for occluded paths due to the missing scanning measurements. It is also combined with the multiresolution alignment and change point detection to determine the necessity of a compensation plan with updated G-code.

The aim of this paper is to compare the audit and accountability arrangements of Supreme Audit Institutions (SAIs) internationally.

Building on a theorisation of regulatory space, extended by new audit spaces of public audit, the scope of the research is the 196 SAIs that are full members of the International Organization of Supreme Audit Institutions (INTOSAI). The study is based on documentation review, workshops with a steering panel, a survey of all SAIs (response rate of 64%, being 125 of 196 members), workshops with the seven regions of INTOSAI and discussion at Congress.

The paper suggests that the audit and accountability arrangements for SAIs is underpinned by INTOSAI's global voice, a country's regulatory space and a SAIs organization, capacity and scope that are themes used to structure the comparison. The results show there is diversity in the organization, capacities and scope of SAIs, but also an opportunity for recognising the positive potential of INTOSAI in fulfilling its global voice leveraged from the results of its work with its regions and members.

This is the most comprehensive research study of SAIs and the research underpinning this study enables SAIs to compare themselves regionally and internationally.

This paper aims to present a methodology for the detection and categorisation of metal powder particles that are partially attached to additively manufactured lattice structures. It proposes a software algorithm to process micro computed tomography (µCT) image data, thereby providing a systematic and formal basis for the design and certification of powder bed fusion lattice structures, as is required for the certification of medical implants.

This paper details the design and development of a software algorithm for the analysis of µCT image data. The algorithm was designed to allow statistical probability of results based on key independent variables. Three data sets with a single unique parameter were input through the algorithm to allow for characterisation and analysis of like data sets.

This paper demonstrates the application of the proposed algorithm with three data sets, presenting a detailed visual rendering derived from the input image data, with the partially attached particles highlighted. Histograms for various geometric attributes are output, and a continuous trend between the three different data sets is highlighted based on the single unique parameter.

This paper presents a novel methodology for non-destructive algorithmic detection and categorisation of partially attached metal powder particles, of which no formal methods exist. This material is available to download as a part of a provided GitHub repository.

The purpose of this paper is to examine the implications of the COVID-19 pandemic on internal auditing as the pandemic forced individual internal auditors and audit teams to conduct the work remotely.

Five in-depth semi-structured interviews of internal audit experts that work in German retail and manufacturing industry were conducted between February and April 2021.

The authors find that the importance of audit technologies did not change significantly due to the pandemic, as audit technologies were already an integral part of internal audits. Interestingly, the transition to remote audits occurred with remarkable speed and efficiency. The presence of well-functioning information and communication technologies emerges as a critical facilitator for effective remote communication, collaboration and data exchange. However, audit technologies can only partially replace physical on-site examinations and human interaction. The main challenges of remote audits are related to the auditing of non-digitalized processes and the inherent limitations of auditee interviews and interactions.

The authors' interview approach does not allow to cover variations between industries and between countries. While internal audit experts provided notably consistent responses during the interviews, acknowledging that the sample size is very small is important.

The COVID-19 pandemic serves as a catalyst for increased digitalization and technology adoption within the realm of internal auditing. A hybrid approach combining the benefits of on-site and remote audits is expected to prevail in the future.

The paper is among the first to document the effects of the COVID-19 pandemic on the work of internal auditing using field-based research methods.

From the signaling theory perspective, the current study explores various drivers of brand transparency and its effect on users' interactions with food delivery apps.

First, a set of precursors of brand transparency of food delivery apps from focus group discussions was identified. Next, an integrated model tests the impact of brand transparency, perceived risk and brand trust on users' ordering frequency. Data collected from 522 users were analyzed using the partial least squares structural equation modeling method.

The outcomes showed the effectiveness of brand communications as the strongest indicator of brand transparency. Moreover, brand transparency favorably influences users' brand trust and ordering intention and negatively influences perceived risk. Hygiene rating attenuates the adverse effects of perceived risk.

The current study is a pioneering attempt that offers ways for online food delivery providers to build brand transparency, lessen users' risk perceptions and foster greater use of apps in the post-pandemic scenario.

Public food procurement (PFP) plays an important role in establishing agri-food systems. The study explores local food system stakeholders' response to PFP interventions by addressing the question of how PFP transforms agri-food systems and how this new agri-food ecosystem is governed.

This article presents and discusses a unique case study of Jeonbuk, a rural province in South Korea, which successfully transformed its agri-food system into an ecosystem through its sustainability-oriented innovations (SOIs) among born ecopreneur farmers. This case not only offers insights into a novel way to create value chains through legislative, executive and judicial governance but also extends the body of knowledge on agri-food systems by introducing the concept of an agri-food ecosystem.

The findings indicate the importance of the ecosystem governance and knowledge exchange among internal and external ecosystem stakeholders. In particular, PFP institutions play a crucial role in facilitating the operation of public meal centers and cooperation among actors.

Taking an ecosystem lens to agri-food systems may offer agricultural cooperatives a wider perspective and better understanding of the governance structures necessary to successfully execute public interventions. Lastly, the Korean case differs from other developing countries, but its role model qualities could help to implement successful school meal programs elsewhere.

This paper reviewed and applied a conceptual framework aimed at identifying the role of PFP institutions in the value chain governance by studying a case study of a South Korean local school meal program. The study further extends the agricultural cooperatives research and contributes to a better understanding of the role of a municipality and an agri-food intermediary in the governance process involving producers and kitchens.

This paper aims to explore the current trends in corruption and investigate the characteristics of corporate gift policies and their role in preventing bribery.

This is a descriptive study based on primary data from a recent sample of Canadian companies’ codes of conduct and secondary data from recent corruption surveys published by non-governmental organisations.

This study shows that 25% of all private and public corruption cases generate financial damages of more than US$1m per case and that 50% of all investigated fraud cases are corruption cases (ACFE, 2022). Furthermore, the Western Europe and EU region is perceived as least corrupt, whereas Sub-Saharan Africa is perceived as the most corrupt region (Transparency International, 2022). However, bribery is fairly common in nine EU countries where 10% or more of public service users bribed public officials to influence their decisions (Transparency International, 2021). Results from primary data show that 9.3% of firms put a total ban on gifts given to governmental officials, whereas 35.2% require a superior’s approval and only 5.5% state a dollar limit for the gift. Results also show that not a single firm prohibits the giving of gifts to non-governmental stakeholders or the receiving of gifts from any type of stakeholder. This paper argues that gifts can bias the recipient’s judgement and improperly influence future business decisions based on the gift’s subjective value, nature and context.

This paper extends previous research by examining the characteristics of corporate gift policies. It also helps organisations improve their gift policies in an effort to reduce corruption.

It is the first paper to investigate the characteristics of corporate gift policies and their role in preventing corruption.