The Effect of Non-Audit Services on Auditor Independence : A study on 11 food retail- and wholesale companies in the United Kingdom

Purpose – The purpose of this study is to investigate the effect of non-audit services on auditor independence, and the importance of non-audit services as a source of income for audit firms in the United Kingdom. Design/method/approach – This study will examine 11 companies in the food retail- and wholesale industry during 2007 - 2014. Five indicators have been used; (1) Appointed auditor and provision of non-audit services to audit clients; (2) Auditor tenure; (3) Non-audit services in relation to total services; (4) Tax-services in relation to non-audit services, (5) Big Four’s revenue. Information has been collected using the quantitative approach through annual- and transparency reports. The threshold used to measure possible independence threats (self-review-, self-interest- and familiarity threat) has been set at 18,5 %. Findings – This study concludes that the jointly provision of audit- and nonaudit services possibly causes impairment of auditor independence, and that non-audit services is an important source of income for audit firms. The findings showed that in 99 %, companies purchased non-audit services from their statutory auditor. Non-audit services in relation to total services surpassed the threshold in 78 % of all financial years. Likewise, tax-services in comparison to non-audit services exceeded the threshold in 65 % of all financial years. The Big Four’s revenue from non-audit services to audit clients in relation to total revenue is almost constantly below the threshold. However, in all financial years except from one, total revenue from non-audit services surpassed revenue from audit services by far. Contribution – The study contributes to the ongoing discussion about nonaudit services effect on auditor independence. Originality/value – This study is one of few that provide detailed information about non-audit services in the food retail- and wholesale industry. It highlights social and ethical issues with regard to agency relationships.  

Use of Spirulina platensis micro and nanoparticles for the removal synthetic dyes from aqueous solutions by biosorption

In this research, micro and nanoparticles of Spirulina platensis dead biomass were obtained, characterized and employed to removal FD&C red no. 40 and acid blue 9 synthetic dyes from aqueous solutions. The effects of particle size (micro and nano) and biosorbent dosage (from 50 to 750 mg) were studied. Pseudofirst order, pseudo-second order and Elovich models were used to evaluate the biosorption kinetics. The biosorption nature was verified using energy dispersive X-ray spectroscopy (EDS). The best results for both dyes were found using 250 mg of nanoparticles, in these conditions, the biosorption capacities were 295 mg g−1 and 1450 mg g−1, and the percentages of dye removal were 15.0 and 72.5% for the FD&C red no. 40 and acid blue 9, respectively. Pseudo-first order model was the more adequate to represent the biosorption of both dyes onto microparticles, and Elovich model was more appropriate to the biosorption onto nanoparticles. The EDS results suggested that the dyes biosorption onto microparticles occurred mainly by physical interactions, and for the nanoparticles, chemisorption was dominant.

An evaluation of surface micro- and mesoplastic pollution in pelagic ecosystems of the Western Mediterranean Sea

This study examines the distribution, abundance and characteristics of surface micro- and mesoplastic debris in the Western Mediterranean Sea. 41 samples were collected in 2011 (summer) and 2012 (summer). Results, firstly, revealed that micro- (<5mm) and mesoplastic debris were widely and uniformly distributed in this area with average concentrations of 130,000 parts/km(2) and 5700 parts/km(2), respectively. Importantly, a strong correlation between micro- and mesoplastic concentrations was identified. Secondly, a classification based on the shape and appearance of microplastics indicated the predominant presence of fragments (73 %) followed by thin films (14 %). Thirdly, the average mass ratio of microplastic to dry organic matter has been measured at 0.5, revealing a significant presence of microplastics in comparison to plankton. Finally, a correction method was applied in order to correct wind mixing effect on microplastics' vertical distribution. This data allows for a comprehensive view, for the first time, of the spatial distribution and nature of plastic debris in the Western Mediterranean Sea.

Narratives great and small: neighbourhood change, place and identity in Notting Hill

The area of Notting Hill in west London has been subject to much media coverage in recent years, which, along with substantial gentrification, has given rise to an image of the area as the epitome of fashionable London. This study investigates the views of those marginal to gentrification and mediated representation on their feelings about the local area, its image and their changing neighbourhoods. Many participants in the research resented some of the more recent changes in Notting Hill and the area's representation in the media. However, in contrast to expectations, most of the more working-class respondents involved in the research did not articulate much emotional attachment to the area. They were more concerned with what might be termed the material aspects of life in Notting Hill: convenience, facilities, safety and so on. In contrast, the more middle-class respondents frequently spoke of their regret of the changes to the area, such as the loss of independent shops, and the reduction in diversity. Paradoxically, the loss of working-class landscapes seems a relatively middle-class worry. The symbolically important landscapes described by working-class respondents were related to more immediate, material issues, in which gentrification was only a relatively minor concern. The definitive version is available at www.blackwell-synergy.com

Cyber security in home and small office local area networks - Attack vectors and vulnerabilities

This thesis presents security issues and vulnerabilities in home and small office local area networks that can be used in cyber-attacks. There is previous research done on single vulnerabilities and attack vectors, but not many papers present full scale attack examples towards LAN. First this thesis categorizes different security threads and later in the paper methods to launch the attacks are shown by example. Offensive security and penetration testing is used as research methods in this thesis. As a result of this thesis an attack is conducted using vulnerabilities in WLAN, ARP protocol, browser as well as methods of social engineering. In the end reverse shell access is gained to the target machine. Ready-made tools are used in the attack and their inner workings are described. Prevention methods are presented towards the attacks in the end of the thesis.

Estudo sobre a mortalidade e sobrevivência de micro e pequenas empresas natalenses e seus impactos nas políticas públicas pró-empreendedorismo

The principal purpose of this research was to investigate discriminant factors of survival and failure of micro and small businesses, and the impacts of these factors in the public politics for entrepreneurship in the State of Rio Grande do Norte. The data were ceded by SEBRAE/RN and the Commercial Committee of the Rio Grande do Norte State and it included the businesses that were registered in 2000, 2001 and 2002. According to the theoretical framework 3 groups of factors were defined Business Financial Structure, Entrepreneurial Preparation and Entrepreneurial Behavior , and the factors were studied in order to determine whether they are discriminant or not of the survival and business failure. A quantitative research was applied and advanced statistical techniques were used multivariate data analysis , beginning with the factorial analysis and after using the discriminant analysis. As a result, canonical discriminant functions were found and they partially explained the survival and business failure in terms of the factors and groups of factors. The analysis also permitted the evaluation of the public politics for entrepreneurship and it was verified, according to the view of the entrepreneurs, that these politics were weakly effective to avoid business failure. Some changes in the referred politics were suggested based on the most significant factors found.

Identificación y construcción del perfil de las microempresas del departamento de Cuscatlán potenciales usuarios del Centro de Desarrollo de Micro y Pequeñas Empresas sede Ilobasco (CDMYPE-Ilobasco), en el año 2015

El sector micro empresarial en El Salvador afronta numerosos problemas que impiden el aumento de la competitividad y desarrollo de este. Para solventar la situación a la que se están enfrentando las Microempresas, surge el Centro de Desarrollo de Micro y Pequeñas Empresas (CDMYPE) que busca dar apoyo a través de capacitaciones y asesorías a los microempresarios; pero el no tener identificadas a las Microempresas específicamente a las que están domiciliadas en el departamento de Cuscatlán impide la construcción de un perfil para este sector y que el CDMYPE-ILOBASCO institución que atiende a este departamento, pueda ofrecer sus servicios a los microempresarios. De ahí la necesidad de realizar la investigación titulada “Identificación y construcción del perfil de las Microempresas del departamento de Cuscatlán potenciales usuarios de Centro de Desarrollo de Micro y Pequeñas Empresas sede Ilobasco (CDMYPE-ILOBASCO) en el año 2015”; con la aplicación del método científico y la metodología aplicada que permitió conocer las características de las Microempresas del departamento de Cuscatlán, mediante la recopilación de la información; y proceder así al análisis de los resultados para la construcción del perfil de los potenciales usuarios del CDMYPE-ILOBASCO. Los resultados de la investigación y la construcción del perfil permitirán aumentar el número de Microempresas atendidas por el CDMYPE-ILOBASCO; y con el apoyo recibido por esta institución las Microempresas puedan mejorar y fortalecer sus áreas estratégicas, su forma de reacción ante el entorno y aumentar así sus ventas y nivel de empleo, generando impacto económico para el departamento. ABSTRACT The micro enterprise sector in El Salvador faces many problems that prevent increasing the competitiveness and development of this. To overcome the situation they are facing Microenterprise arises Development Center of Micro and Small Enterprises (CDMYPE) which seeks to support through training and advisory services to microentrepreneurs; but not having identified Microenterprise specifically those that are domiciled in the department of Cuscatlán prevents the construction of a profile for this sector and the CDMYPE-ILOBASCO institution that attends this department, can offer their services to microentrepreneurs. Hence the need from research entitled "Identification and construction of the profile of Microenterprises from department Cuscatlán potential users Development Center Micro and Small Enterprises headquarters Ilobasco (CDMYPE-ILOBASCO) in the year 2015"; with the application of scientific method and the methodology applied that allowed to know the characteristics of the Microenterprise of department Cuscatlán, by collecting information; and thus proceed to the analysis of the results, to build the profile of potential users of CDMYPE-ILOBASCO. The results of research and profile construction of will allow increase the number of Microenterprises served by the CDMYPE-ILOBASCO; and with the support received by this institution the Microenterprises can improve and strengthen its strategic areas, their way of reaction before the environment and increase their sales and employment levels, generating economic impact for the department.

Micro and nanosystems for delivering local anesthetics

Introduction: One of the most common strategies for pain control during and after surgical procedures is the use of local anesthetics. Prolonged analgesia can be safely achieved with drug delivery systems suitably chosen for each local anesthetic agent.Areas covered: This review considers drug delivery formulations of local anesthetics designed to prolong the anesthetic effect and decrease toxicity. The topics comprise the main drug delivery carrier systems (liposomes, biopolymers, and cyclodextrins) for infiltrative administration of local anesthetics. A chronological review of the literature is presented, including details of formulations as well as the advantages and pitfalls of each carrier system. The review also highlights pharmacokinetic data on such formulations, and gives an overview of the clinical studies published so far concerning pain control in medicine and dentistry.Expert opinion: The design of novel drug delivery systems for local anesthetics must focus on how to achieve higher uploads of the anesthetic into the carrier, and how to sustain its release. This comprehensive review should be useful to provide the reader with the current state-of-art regarding drug delivery formulations for local anesthetics and their possible clinical applications.

Intangible resources, competencies and business results: Evidences for Basque and Spanish companies

307 p. El contenido de los capítulos 4º y 5º está sujeto a confidencialidad.

Estratégias de internacionalização das micro e pequenas empresas do sector de moda praia de Salvador

Este estudo tem por objectivo conhecer as estratégias de internacionalização das micro e pequenas empresas do sector de moda praia de Salvador, procurando compreender e desenvolver as condições para promover uma cultura de internacionalização. O estudo caracteriza-se por uma abordagem mista, conciliando uma análise qualitativa, com uma quantitativa, sendo o inquérito, o método utilizado para a recolha de dados. Pretende-se obter informações sobre as características destas empresas com intuito de analisa-las e identificar a etapa em que se encontram relativamente ao processo de internacionalização. Como resultado verificou-se que estas empresas ainda estão num processo muito inicial de internacionalização, a exportação configura-se apenas como uma actividade acessória, aquém de uma estratégia consolidada de internacionalização. Estas empresas acabam por não dispor de uma estrutura e dimensão que permita encetar esses esforços sem o apoio de conjunto de políticas de incentivo e suporte à internacionalização. ABSTRACT: The objective of this study is to identify the intemationalization strategies of Salvador's micro and small enterprises of Beachwear, seeking to comprehend and develop the conditions to promote a culture of internationalization. The study is characterized by a mixed approach, combining a qualitative analysis with a quantitative, being the inquiry, the method used to collect the data The aim is to obtain information's about the characteristics of this enterprises, with the goal to analyse them and identify in which stage of the internationalization process their situated in. As a result, it was verified that this enterprise are still in a very primary stage of internationalization, the exportation is viewed only has an accessory activity, lacking in a consolidated strategy of internationalization. This enterprises end up with having no structure and dimension to enable them to accomplish those efforts, without a set of internationalization incentive and support policies.

Private security beyond private military and security companies:exploring diversity within private-public collaborations and its consequences for security governance

The aim of this special issue is to widen the existing debates on security privatization by looking at how and why an increasing number of private actors beyond private military and/or security companies (PMSCs) have come to perform various security related functions. While PMSCs produce security for profit, most other private sector actors make profit by selling goods and services that were originally not connected with security in the traditional understanding of the term. However, due to the continuous introduction of new legal and technical regulations by public authorities, many non- security related private businesses nowadays have to perform at least some security functions. Little research, however, has been done thus far, both in terms of security practices of non- security related private businesses and their impact on security governance. This introduction explains how this special issue contributes to closing this glaring gap by 1) extending the conceptual and theoretical arguments in the existing body of literature; and 2) offering a range of original case studies on the specific roles of non- security related private companies of all sizes, areas of businesses, and geographic origin.

A comparison of monofilament gillnet and small hook longline selectivity in a multispecies artisanal fishery in the Algarve, Southern Portugal

As part of ongoing studies concerned with the small-scale fisheries of the South of Portugal, experimental fishing was carried out with monofilament gillnets and small hook longlines within the same area. Sixty-two species were caught, of which 20 were common to both gears. Pronounced differences in terms of the relative importance of different species in the catches were observed. Size selection patterns also differed, with highly overlapped hook catch distributions and few species showing evidence for size selectivity. In contrast, strong selectivity was characteristic of species which tend to be "wedged" in gillnets. Whereas smaller stretched mesh sizes (particularly 40 and 50 mm) caught significant numbers of illegal sized fish, this was minimal in the longlines. Some implications for management are discussed.

Geographical and environmental correlates of big and small game in Andalusia (southern Spain)

In Andalusia, southern Spain, each game estate applies its own rules and presents its results in annual hunting reports, which have been mandatory for Spanish game estates since 1989. We used the information about hunting yields, included in 32134 annual hunting reports produced during the period 1993/94 to 2001/02 by 6049 game estates, to determine the current distribution of hunting yields of big and small game species in Andalusia. Using generalised linear models and a geographic information system, we determined the most favourable municipalities to big and small game, respectively, and delimited potential areas to attain good hunting yields for big and small game at a 1-km2 resolution. Municipalities and areas favourable to big game are mainly located in the Sierra Morena and the westernmost fringe of the Betic Range, while those favourable to small game occupy the upper Guadalquivir River valley. There is a clear segregation between big and small game species according to the physiography and land uses of the territory. Big game species are typical of Mediterranean woodland areas, while the most emblematic small game species prefer agricultural areas. Our results provide a territorial ordination of hunting yields in southern Spain and have several potential applications in strategic planning for hunting activities and biodiversity conservation in Andalusia that can be extrapolated to other regions.