Auditors in a changing regulatory environment
Purpose – The purpose of this paper is to describe how corporate responsibility, at the best of times, is taken for granted, and at the worst of times, becomes a much maligned concept.Design/methodology/approach – Describes how the regulatory landscape is rapidly changing and outlines several conditions that must exist or be achieved to ensure the stability of financial institutions through a better system of regulation and monitoring and rapid intervention, where intervention is called for.Findings – There is a need for greater clarity as to the role of auditors and as to the expectations of regulators.Originality/value – Highlights how, for regulators, auditors and stakeholders, the issue of the role of auditors in a changing regulatory climate is an important subject that deserves special consideration.
Executive knowledge of white-collar crime in business organizations in Norway
This is the article as published in the journal. Parallell published by courtesy of the publisher. www.homeland-sec.d
Rapid determination of the effectiveness of insect resistant packaging
A technique was developed to evaluate the usefulness of odour barriers and to determine the effect of package content in consumer size packages on resistance to infestation by insects. Female Plodia interpunctella (Hubner) could distinguish sealed packets containing food from non-food items as a suitable site for oviposition. Utilization ofthis technique will reduce the time needed to evaluate new materials for use in insect resistant packaging.