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Article
Publication date: 31 July 2023

Peter Ghattas, Teerooven Soobaroyen, Shahzad Uddin and Oliver Marnet

This paper analyses the establishment and evolution of a public oversight body (POB) – the Egyptian Audit Oversight Unit (AOU) – and its implications for local auditing firms and…

Abstract

Purpose

This paper analyses the establishment and evolution of a public oversight body (POB) – the Egyptian Audit Oversight Unit (AOU) – and its implications for local auditing firms and practices.

Design/methodology/approach

Primary data were gathered from 34 semi-structured interviews (including follow-up ones) between 2014 and 2020. Secondary data was obtained through publicly available documents and internal memos. Drawing on Debord's (1967) Society of the Spectacle, the insights focus on the POB's conception, materialisation and evolution in a context characterised by weak regulatory structures.

Findings

Through a series of acts, the findings reveal how the AOU first accepted the image of “international best practice” oversight (the “metaphorical”), followed by the construction of the local structure and décor replicating a United States (US) style POB archetype (the “transformational”) by primarily relying on visible processes/procedures. Yet, these mechanisms emphasised the spectacular nature of oversight, with little improvement for practice and limiting itself to “cracking down” on smaller local firms. A final stage (the “performative”) reveals how the AOU seeks to expand its activities beyond its original mandate without challenging the image-driven nature of its oversight.

Originality/value

The paper offers two key contributions. First, it reveals how actors, through a combination of symbolic and tangible measures, create a new performative reality of public oversight. Second, it advocates Debord's “spectacle” to complement other theoretical lenses, with a view to illuminating the materialisation stages that bridge the gap between proclaimed oversight policies and actual practices (including conscious and unconscious omissions) within a given political economy context.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Article
Publication date: 23 August 2011

494

Abstract

Details

Circuit World, vol. 37 no. 3
Type: Research Article
ISSN: 0305-6120

Content available
Article
Publication date: 28 June 2011

267

Abstract

Details

Soldering & Surface Mount Technology, vol. 23 no. 3
Type: Research Article
ISSN: 0954-0911

Open Access
Article
Publication date: 24 January 2024

Jasmine Elizabeth Black, Damian Maye, Anna Krzywoszynska and Stephen Jones

This paper examines how key actors in the UK food system (FS) understand the role of the local food sector in relation to FS resilience.

Abstract

Purpose

This paper examines how key actors in the UK food system (FS) understand the role of the local food sector in relation to FS resilience.

Design/methodology/approach

Discourse analysis was used to assess and compare the framings of the UK FS in 36 publications released during Covid-19 from alternative food networks (AFNs) actors and from other more mainstream FS actors, including the UK government.

Findings

The analysis shows that AFNs actors perceive the UK FS as not resilient and identify local FSs as a route towards greater resilience (“systemic” framing). In contrast, other food actors perceive the UK FS as already resilient, with the role of local food limited to specific functions within the existing system (“add-on” framing). The two groups converge on the importance of dynamic public procurement and local abattoir provision, but this convergence does not undermine the fundamental divergence in the understanding of the role of “the local” in resilient UK FSs. The local food sector’s messages appear to have gone largely unheard in mainstream policy.

Research limitations/implications

The paper presents an analysis of public sector reports focused on the UK FS released during the Covid-19 pandemic years 2020–2021. The corpus inclusion criteria mean that publications during this period which focus on other food sector issues, such social injustices, climate change and health, were not included in the analysis, although they may have touched upon local food issues. The authors further recognise that Covid-19 had a longer lasting effect on FSs than the years 2020–2021, and that many other publications on FSs have been published since. The time span chosen targets the time at which FSs were most disrupted and therefore aims to capture emerging issues and solutions for the UK FS. The authors’ insights should be further validated through a more complete review of both public reports and academic papers covering a wider base of food-related issues and sectors as well as a broader timespan.

Originality/value

A comparison of how different FS actors understand the importance of local food, especially in relation to resilience, has not been undertaken to date. The findings raise important questions about the disconnect between AFN actors and other actors in the framing of resilience. Considering the need to ensure resilience of the UK FS, this study's findings raise important insights for UK food policy about the “local food blindspot” and for food movement actors wishing to progress their vision of transformative change.

Details

British Food Journal, vol. 126 no. 13
Type: Research Article
ISSN: 0007-070X

Keywords

Content available
Article
Publication date: 13 July 2012

141

Abstract

Details

Nutrition & Food Science, vol. 42 no. 4
Type: Research Article
ISSN: 0034-6659

Book part
Publication date: 25 January 2023

László Bercse, Helen Portal and Milan Šveřepa

Inclusion Europe, the European movement of people with intellectual disabilities and their families, shared what people with intellectual disabilities and their families faced…

Abstract

Inclusion Europe, the European movement of people with intellectual disabilities and their families, shared what people with intellectual disabilities and their families faced during the COVID-19 crisis. Collecting information showed people with intellectual disabilities were segregated and discriminated against. The pandemic intensified and magnified the segregation and discrimination of people with intellectual disabilities, shedding light on their exclusion. Many human rights were violated. Therefore, such testimonies should encourage governments and institutions to urgently design a society that includes people with intellectual disabilities and their families.

Details

Disability Welfare Policy in Europe
Type: Book
ISBN: 978-1-80382-819-0

Keywords

Article
Publication date: 24 January 2023

Jeremy R. Franks, Jessica Hepburn and Rachel S.E. Peden

This study aims to explore the impacts of long-term trends in the closure of abattoir businesses in the UK on the robustness of the network of abattoirs which provides private…

Abstract

Purpose

This study aims to explore the impacts of long-term trends in the closure of abattoir businesses in the UK on the robustness of the network of abattoirs which provides private kill services.

Design/methodology/approach

This proof-of-concept study uses responses from a farmer and an abattoir survey in a spatial analysis to help visualise the private kill network. Monte Carlo simulation is used to estimate the impacts of possible further closures of private kill abattoirs on the robustness of the private kill network.

Findings

In August 2020, 18% of the area of the UK was more than 45 km from a private kill abattoir, 21% was serviced by one, 14% by two and 47% by three or more abattoirs. After randomly removing 9 and 18% of private kill abattoirs, to reflect the current trend in the closure of private kill abattoirs, the area of the UK more than 45 km from a private kill service and the areas with one and two providers increased, whilst the area with three or more providers decreased for each scenario. This approach, therefore, can be used to quantify the network's resilience to further closures.

Research limitations/implications

The additional information that would be needed to allow this approach to help policymakers identify strategically valuable abattoir businesses is discussed.

Originality/value

No other national or international study has attempted to quantify the robustness of the network of private kill abattoirs.

Details

British Food Journal, vol. 125 no. 8
Type: Research Article
ISSN: 0007-070X

Keywords

Abstract

Purpose

The current pilot study explored food insecurity, food waste, food related behaviours and cooking confidence of UK consumers following the COVID-19 lockdown.

Design/methodology/approach

Data were collected from 473 UK-based consumers (63% female) in March 2020. A cross-sectional online survey measured variables including food insecurity prevalence, self-reported food waste, food management behaviours, confidence and frequency of use of a range of cooking methods, type of food eaten (ultra-processed, semi-finished, unprocessed) and packaging type foods are purchased in.

Findings

39% of participants have experienced some food insecurity in the last 12 months. Being younger, having a greater BMI and living in a smaller household were associated with food insecurity. Green leaves, carrots, potatoes and sliced bread are the most wasted of purchased foods. Polenta, green leaves and white rice are the most wasted cooked foods. Food secure participants reported wasting a smaller percentage of purchased and cooked foods compared to food insecure participants. Overall, participants were most confident about boiling, microwaving and stir-frying and least confident with using a pressure cooker or sous vide. Food secure participants were more confident with boiling, stir-frying, grilling and roasting than insecure food participants.

Practical implications

This has implications for post lockdown policy, including food policies and guidance for public-facing communications.

Originality/value

We identified novel differences in self-report food waste behaviours and cooking confidence between the food secure and insecure consumers and observed demographics associated with food insecurity.

Details

British Food Journal, vol. 123 no. 9
Type: Research Article
ISSN: 0007-070X

Keywords

Content available
Article
Publication date: 1 February 2004

40

Abstract

Details

Pigment & Resin Technology, vol. 33 no. 1
Type: Research Article
ISSN: 0369-9420

Keywords

Article
Publication date: 11 October 2018

Aleksandra Michalec, Martin Fodor, Enda Hayes and James Longhurst

The purpose of this paper is to present results from the action research project, where sustainability professionals, local businesses and academic researchers collaborated on…

1512

Abstract

Purpose

The purpose of this paper is to present results from the action research project, where sustainability professionals, local businesses and academic researchers collaborated on exploring barriers for food waste recycling in SMEs food outlets in order to inform local policy and business practices in Bristol, UK.

Design/methodology/approach

The researchers conducted face-to-face, qualitative surveys of 79 catering businesses in three diverse areas of the city. The action research methodology was applied, where a range of co-researchers contributed towards study design and review.

Findings

The research reveals the main barriers to recycling and how such perceptions differ depending on whether the respondents do or do not recycle, with “convenience” and “cost” being the main issue according to the already recycling participants. On the other hand, participants who do not recycle state that their main reason is “not enough waste” and “lack of space”.

Practical implications

Participants recommended a range of measures, which could improve the current food waste services in Bristol. For example, they suggest that business engagement should address the barriers voiced by the participants applying the framings used by them, rather than assuming restaurants and cafes are not aware of the issue. By inviting a variety of non-academic stakeholders into the process of research design and analysis, the project addressed the imbalances in knowledge production and policy design.

Originality/value

Despite the local and qualitative focus of this paper, the results and research methodology could act as a useful guide for conducting food waste action research in the policy context.

Details

British Food Journal, vol. 120 no. 12
Type: Research Article
ISSN: 0007-070X

Keywords

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