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The main purpose of this paper was to evaluate the validation process of food safety control measures.

The validation of control measures has been analyzed at 50 food companies in Serbia. The sample included companies that produce food of both plant and animal origin and have certified food safety management systems. A total of 156 control measures that combat physical hazards (41.6%), followed by microbial hazards (34.0%) and chemical hazards (24.4%), have been analyzed. To enable quantification of the validation protocols, each control measure was assigned a score.

The validation scores showed that the highest level of validation was observed in large companies, as opposed to small and medium-sized companies (p < 0.05). The type of food safety hazards and the food sector did not reveal any statistical differences in-between the scores. The main approach to validating control measures was referring to the technical documentation of equipment used (52.6%), followed by scientific and legal requirements (30.7%). Less than 20% of the analyzed control measures were validated with operational data collected on-site. No mathematical modeling was observed for the sampled food companies. Future steps should include the development of validation guides for different types of control measures and training modules.

This study can serve as an improvement guide for food safety consultants, food safety auditors, certification bodies, inspection services, food technologists and food managers.

This study is one of the first to provide an insight into how food companies validate their control measures to combat microbial, chemical and physical food safety hazards.

This paper aims to explore the audit quality and fee implications of joining a global accounting firm network and association (“AF N&A”).

A hand-collected sample focusing upon the pre- and post-periods around the time when an independent audit firm joins an AF N&A is developed. A propensity score-matched sample is created to address the endogeneity and self-selection bias. OLS regression is used on a sample of around 2,000 firm-year observations from 2003 to 2014.

Membership with an AF N&A is associated with higher levels of audit quality and audit fees. Furthermore, audit quality and fee increases are more pronounced for audit firms that become members of a larger, more formal AF N&A.

This paper provides additional insights into the conflicting results regarding the audit quality implications of membership with AF N&As in China. This paper also extends the discussion by exploring the audit quality and fee differentials among the non-Big Four AF N&As. These findings have significant implications for independent audit firms pursuing membership with an AF N&A and regulators seeking to reduce market concentration around the Big Four.

The purpose of this research is to identify and investigate some natural dyes with halochromic properties for potential use as food spoilage indicators to reduce waste and curve the negative effects of food borne diseases.

Exactly 10 potential dye-yielding plants were selected based on their colour (mostly purple, red, maroon and pink). Solvent extraction was used to extract the dyes and pH differential method was used to determine the concentrations of anthocyanin in the extracted dyes. Different concentrations of hydrochloric acid and sodium hydroxide (0.1 M, 1 M and 2 M) in drops and in excess as acidic and basic solution, respectively, were used to test the halochromicity of the extracted dyes. Methyl red (a synthetic dye) was used as a reference standard/control. The pH of the dyes was recorded before and after addition of both NaOH and HCl solutions.

Five out of the 10 dyes extracted (labelled as dye A–E for Ti plant (green Cordyline fruticosa), coleus (Coleus blumei), paper flower (Bougainvillea glabra), painted nettle (Palisandra coleus) and purple heart (Setcresea purpurea), respectively, were found to be halochromic (even at low doses) by changing its colour when exposed to both acidic and basic solutions. While other dyes labelled F–J for red acalypha (Acalypha wilkesiana), golden shower (Cassia fistula), golden dew drop (Duranta repens), wild sage (Lantana camara var Aculeata) and pink oleander (Apocynaceae Nerium oleander), respectively, were either completely insensitive to the solutions in drops, slightly sensitive at high doses or the colour change is insignificant. Although some dyes were found to be more sensitive than others but in most cases, the colour changes in halochromic dyes were more stable in acidic conditions than in basic making it more sensitive to the basic than the acidic solution with the exception of dye A and E (to some extent) which was sensitive to both acidic and basic solution. The anthocyanin contents of dye A–J were found to be between the range of 2.28–10.35 mg/l with dye E having the lowest and dye J with the highest anthocyanin concentration, respectively. The initial pH of all the dyes falls within the range of 4.8–7.3 with most found within the acidic range.

Halochromic dye research studies are still at the infancy stage in developing world despite the vast available and abundant potential natural halochromic dye-yielding plants. The study explored this area of research and gives an opportunity for the development of smart packaging for pH-sensitive foods using natural dyes as an alternative to conventional synthetic dyes to reduce cost and also curve the negative effect of synthetic dyes as well as food borne diseases.

This paper aims to present the case for critical realism (CR) as a framework in steering the anticipatory and participatory activities an appropriate analysis of complex problems, aiming toward a transformative change.

Through observation, interview and facilitation for Circular Design Lab and Thai Clean Air Network, this paper unpacks their foresight activities, their key findings and subsequently connects to the Morphogenesis analysis based on an alternative foresight epistemology of CR.

Foresight based on CR philosophy provides a deeper understanding of the complexity and invisibility of air pollution issues in Thailand. Acknowledging the transitive reality beyond this study’s perception, the activity design applies the iceberg models to investigate problem framing and illustrate the stratified reality in three domains: the empirical based on emission reports and legislative regulations; the actual based on patterns of farmers practice and industrial development, activated by causal mechanisms; the real based on structural and mental models, driven by cultural and belief systems in Thailand. At the bottom layer of the iceberg, the real lies the generative mechanisms of pre-existing structural and cultures that constrain Thai citizen from acting on social change.

CR’s emancipatory theory provides an immanent critique towards social improvement by illustrating comprehensive causal explanations of complex problems such as air pollution; while morphogenesis theory elaborates on the unconscious domination of the existing social structures, agencies, and cultures. Thus, the ethical inquiry of CR research is committed to the emancipation of false beliefs and creating conditions for “human prosperity”. However, this non-neutral value commitment is debated in the futures studies field.

The anticipatory activities on air pollution in Thailand bring to light the reality of power and oppression beyond human perception and illustrate the connection to the belief systems and its consequential action or lack thereof in dealing with the issues. The insight to power relationship provides an unconventional way to empower citizens in creating transformative change.

Modern foresight practice has developed under western cultures and societies. Recent efforts are made to investigate the epistemology underlying this field, for the future issues are ever more complex and interrelated across multiple sectors. This requires this study’s consideration of the meaning of knowledge and knowing, influencing the research paradigm. This paper proposes CR as a suitable foresight approach to emancipate this study from the widely accepted epistemologies and examine this study’s presupposition about social reality by a philosophical explanation based on the elements of ontology, causation, structure and persons.

The aim of the paper is to rank and analyze the key strategies to sustainable finance adoption in the manufacturing sector using Fuzzy Delphi method (FDM), Interpretive Structural Modeling (ISM) and MICMAC (impact matrix cross-reference multiplication applied to a classification) analysis.

The study develops a novel framework to identify and analyze the mutual relationships among set of sustainable policies using extensive literature survey and experts opinion. Initially, the study found 14 strategies to implement sustainable finance with the help of vast literature. Then, the list of identified factors were screened through Fuzzy Delphi Method (FDM). Based on driving and dependence power, the final list of factors are divided into three categories.

The study findings reveal that “environmental rules and practices”, “financial incentives, tax reduction and subsidy”, have strongest driving power for promoting sustainable financial system in Pakistani manufacturing sector. Furthermore, “environmental awareness” and “long term vision” are found to be highly influenced by other corresponding elements in a system.

The ISM approach assists professionals, academics, and managers in identifying and ranking policies in implementing green business techniques. The hierarchical representation of ISM results provides a roadmap for decision-makers to navigate and prioritize factors effectively, facilitating the implementation of strategies that contribute to sustainable growth within organizations.

The study results provide interesting clues regarding green finance policies that provide the foundations, incentives, protections or other provisions that support the ecological conservancy’s mission. Specifically, the findings guide that government must offer research grants to private enterprises, research and development institutions, and universities to promote environmental protection and develop transformative technologies such as waste recycling, renewable energy, carbon capture, and power consumption.

The exploration of strategies for sustainable finance adoption with the help of mixed methodological approach and classification of these strategies on the basis of importance level is a new attempt in the field of manufacturing sector.

The purpose of the study is to investigate strategies for enhancing pollution oversight by local governments while reducing government-enterprise collusion (GEC) levels. Additionally, the factors influencing pollution control efforts at incineration plants are explored. Potential approaches to improving them and for effectively reducing waste incineration pollution are suggested.

The authors examined the most effective methods for mitigating incineration-related pollution and preventing collusion and developed a differential game model involving interactions between local governments and incineration plants. The findings of this work have significant policy implications for central governments worldwide seeking to regulate waste incineration practices.

The results indicate that, first, elevating environmental assessment standards can incentivize local governments to improve their oversight efforts. Second, collusion between incineration plants and local governments can be deterred by transferring benefits from the plants to the local government, while increased supervision by the central government and the enforcement of penalties for collusion can also mitigate collusion. Third, both central and local governments can bolster their supervisory and penalty mechanisms for instances of excessive pollution, encouraging incineration plants to invest more in pollution control. Finally, when the central government finds it challenging to detect excessive incineration-related pollution, enhancing rewards and penalties at the local government level can be a viable alternative.

This study stands out by considering the dynamic nature of pollutants. A differential game model is constructed which captures the evolving dynamics between local governments and incineration plants, offering insights regarding the prevention of collusion from a dynamic perspective. The findings may provide a valuable reference for governments as they develop and enforce regulations while motivating incineration plants to actively engage in reducing waste-incineration pollution.

Soft robots are known for their excellent safe interaction ability and promising in surgical applications for their lower risks of damaging the surrounding organs when operating than their rigid counterparts. To explore the potential of soft robots in cardiac surgery, this paper aims to propose an adaptive iterative learning controller for tracking the irregular motion of the beating heart.

In continuous beating heart surgery, providing a relatively stable operating environment for the operator is crucial. It is highly necessary to use position-tracking technology to keep the target and the surgical manipulator as static as possible. To address the position tracking and control challenges associated with dynamic targets, with a focus on tracking the motion of the heart, control design work has been carried out. Considering the lag error introduced by the material properties of the soft surgical robotic arm and system delays, a controller design incorporating iterative learning control with parameter estimation was used for position control. The stability of the controller was analyzed and proven through the construction of a Lyapunov function, taking into account the unique characteristics of the soft robotic system.

The tracking performance of both the proportional-derivative (PD) position controller and the adaptive iterative learning controller are conducted on the simulated heart platform. The results of these two methods are compared and analyzed. The designed adaptive iterative learning control algorithm for position control at the end effector of the soft robotic system has demonstrated improved control precision and stability compared with traditional PD controllers. It exhibits effective compensation for periodic lag caused by system delays and material characteristics.

Tracking the beating heart, which undergoes quasi-periodic and complex motion with varying accelerations, poses a significant challenge even for rigid mechanical arms that can be precisely controlled and makes tracking targets located at the surface of the heart with the soft robot fraught with considerable difficulties. This paper originally proposes an adaptive interactive learning control algorithm to cope with the dynamic object tracking problem. The algorithm has theoretically proved its convergence and experimentally validated its performance at the cable-driven soft robot test bed.

This study aims to examine the mediating effects of corporate governance mechanisms like the board of directors on the association between disruptive technology adoption by audit clients and the risk of material misstatements, including inherent risk and control risk. In particular, the authors study the mediating effects of board characteristics such as board size, independence and gender diversity.

Based on a sample of 100 audit clients listed on the FTSE 100 from 2015 to 2021, this study uses structural equation modelling to test the research objectives.

The findings indicate a significant and negative association between disruptive technology adoption by audit clients and inherent risk. However, there is no significant evidence observed for control risk. The utilisation of disruptive technology by the audit client has a significant impact on the board characteristics, resulting in an increase in board size, greater independence and gender diversity. The authors also find strong evidence that board independence mediates the association between disruptive technology usage and both inherent risk and control risk. In addition, board size and gender exhibit distinct and differential mediating effects on the association and across the two types of risks.

The study reveals that the significant role of using disruptive technology by audit clients in reducing the risk of material misstatements is closely associated with the board of directors, which makes audit clients place greater emphasis on the construction of effective corporate governance.

This study offers essential primary evidence that can assist policymakers and standard setters in formulating guidance and recommendations for board size, independence and gender quotas, ensuring the enhancement of effective governance and supporting the future of audit within the next generation of digital services.

With respect to relevant stakeholders, it is imperative for audit clients to recognise that corporate governance represents a fundamental means of addressing the ramifications of applying disruptive technology, particularly as they pertain to inherent and control risks within the audit client.

This study contributes to the existing literature by investigating the joint impact of corporate governance and the utilisation of disruptive technology by audit clients on inherent risk and control risk, which has not been investigated by previous research.

This work aims to focuse on improving the performance of the new exponentially weighted moving average (NEWMA) scheme for monitoring process dispersion. The authors use the generalized time-varying fast initial response (GFIR) to further enhance the detection ability of variability NEWMA control charts at the process startup. The performance of the proposed chart and other schemes discussed in this article are evaluated; and compared using the average run length (ARL) and standard deviation run length (SDRL) measures. It is observed that the ARL of the proposed scheme is quicker in detecting small and moderate shifts in the process dispersion than its counterparts. The real-life application of the proposed scheme is presented.

The dynamic parameter of GFIR is used to enhance the detection ability of variability NEWMA control charts. The authors apply GFIR to the control limit of variability NEWMA scheme. This further narrows the control limit, hence enabling it to swiftly detect small and moderate changes in process dispersion.

The authors present the performance comparisons by examining the ARL properties of the proposed chart and its counterparts. The performance comparison shows that the proposed chart is highly sensitive in detecting small and intermediate process shifts. The real-life application presented also supports the study’s conclusion from the simulation studies. The performance comparison of the proposed chart and its counterparts shows that the proposed scheme is efficient in detecting process abnormalities, especially at the startup.

In terms of the control limits, the proposed chart is the generalized variability NEWMA control chart in which all the previously proposed NEWMA variant schemes can be obtained. Also, the newly proposed control scheme is more efficient in detecting small or moderate persistent shifts in the process dispersion.

This paper aims to investigate whether the two dominant financial reporting regimes, US Generally Accepted Accounting Principles (US GAAP) and International Financial Reporting Standards (IFRS), are associated with audit pricing and audit report lags.

In 2007, the US SEC eliminated the requirement for foreign registrants to reconcile their financial statements to US GAAP from IFRS. In this post-reconciliation setting in the USA, the authors use panel ordinary least square regressions to examine a sample of foreign firms cross-listed in the USA reporting under IFRS and US domestic firms reporting under US GAAP during the fiscal year 2007–2019.

The authors find that the firms reporting under IFRS have longer audit report lags than firms reporting under US GAAP. In addition, the authors find that firms reporting under IFRS pay higher audit fees than their US GAAP counterparts. The results are robust after controlling for the firm- and country-specific characteristics as well as using propensity-score matching.

To the best of the authors’ knowledge, this study is the first to provide empirical evidence that the differences between the two reporting regimes are associated with auditor behavior, possibly through additional audit efforts and audit complexity associated with auditing the principle-based IFRS relative to the rule-based US GAAP.