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Considers how to research small and medium‐sized enterprise (SME) entrepreneurs’ decision making in the context of their own environment, in order to reach some in‐depth understanding of such phenomena. Previous work has called for the use of more appropriate methods for understanding and assessing SME management decision making. The discussion takes account of the characteristics of SME entrepreneurs, academic researchers’ approach to carrying out research and the contribution that can be made by consultant researchers with experience of SMEs. A research design incorporating the contribution of all three parties (entrepreneurs; academics; practitioner consultants) is described, detailing the research process in action. Finally the advantages of such a research design is illustrated.

The purpose of this paper is to present a systematic approach to classify financial crime into main categories as well as sub categories.

Based on a literature review, the main four categories were labeled corruption, fraud, theft, and manipulation, respectively.

There is a massive variety of crime types and crime names in the literature that can successfully be allocated to main categories of financial crime.

The paper is based on exploratory research to stimulate future research in refining and improving the categories suggested here.

The great variety of criminal activities is classified in this paper so that practitioners can organize their thinking around crime themes rather than crime examples when mapping crime.

The public and society at large will be able to understand the confusing variety of financial crime in terms of main categories.

There has been some confusion among both researchers and practitioners when communicating about examples of financial crime. The organizing framework in this paper will help allocate crime examples to main categories of financial crime.

Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of exploring the main themes ‐ a discussion between Bill and Jack on tour in the islands ‐ forms the debate. Explores the concepts of control, necessary procedures, fraud and corruption, supporting systems, creativity and chaos, and building a corporate control facility.

Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of exploring the main themes ‐ a discussion between Bill and Jack on tour in the islands ‐ forms the debate. Explores the concepts of control, necessary procedures, fraud and corruption, supporting systems, creativity and chaos, and building a corporate control facility.

Foodbank use in the UK is rising but, despite high levels of poverty, Pakistani women are less likely to use food banks than white British women. The purpose of this paper is to understand the lived experience of food in the context of poverty amongst Pakistani and white British women in Bradford, including perspectives on food aid.

A total of 16 Pakistani and white British women, recruited through community initiatives, participated in three focus groups (one interview was also held as a consequence of recruitment difficulties). Each group met for two hours aided by a moderator and professional interpreter. The transcripts were analysed thematically using a three-stage process.

Women in low-income households employed dual strategies to reconcile caring responsibilities and financial obligations: the first sought to make ends meet within household income; the second looked to outside sources of support. There was a reported near absence of food insecurity amongst Pakistani women which could be attributed to support from social/familial networks, resource management within the household, and cultural and religious frameworks. A minority of participants and no Pakistani respondents accessed charitable food aid. There were three reasons for the non-use of food aid: it was not required because of resource management strategies within the household and assistance from familial/social networks; it was avoided out of shame; and knowledge about its existence was poor.

This case study is the first examination of varying experiences of food insecurity amongst UK white British and Pakistani women. Whilst the sample size is small, it presents new evidence on perceptions of food insecurity amongst Pakistani households and on why households of varying ethnicities do not use food aid.

The purpose of this paper is to explore and examine, in a systematic manner, possible preventive measures that commercial parties can take in order to prevent or reduce documentary letter of credit (L/C) fraud in international transactions.

In the context of international transactions, considering documentary L/C fraud as a risk, the paper searched preventive measures that different parties involved can adopt, from both business perspective and legal perspective.

The paper provides a number of specific measures which buyers, sellers, and banks in international L/C transactions can take in business to reduce L/C fraud. The option of banks providing additional services of checking further the validity or authenticity of some documents under the L/C, by charging additional prices, has reflected the needs of some business parties. However, this is proposed to be optional rather than compulsory for banks. The lawyers can also play an important role by adopting preventive legal mentality to help and provide advice to different parties in applying the preventive and proactive approach. More importantly, the author recommends that buyers or sellers maintain close cooperation with their banks and lawyers in implementing preventive and proactive measures.

The paper can be a helpful source of advice for business enterprises likely to be involved in international documentary L/C transactions.

This paper fulfils the gap of a holistic study on how to prevent international documentary letter of credit fraud.

About the year 1806 or 1807 consumers of cane sugar, and particularly those in central Europe, began to find out that there was very little of this kind of sugar to be obtained. Naval warfare and Napoleon's Continental System had resulted in something very like a sugar famine; and the only means of relief appeared to be either to extend and improve the existing methods of producing sugar from the beetroot or to discover new sources of saccharine matter from materials furnished by Europe itself, and so to make Europe independent of supplies of overseas sugar. Napoleon—the master of Europe at that time—made it his first care to provide, as far as possible, for the needs of the people of France; and French chemists were ordered and encouraged to undertake researches with the view to finding a more or less efficient substitute for cane sugar and molasses. The first step which was taken in the direction of relieving the situation was taken by Proust, who turned his attention to the possibilities inherent in grape juice. After a little time he had so well succeeded in his research that he was able to present the people of France with a sort of treacle, and with this it appears the masses had to be contented for about four years; refined cane sugar had become somewhat of a luxury. The use of molasses was the common practice in Germany—where the cost of moist sugar had been about fifteen pence a pound for some years before the time we are referring to. Proust's treacle must have proved an exceedingly poor article, and Napoleon, realising that human endurance of this would not survive for long, appointed a Committee, with the celebrated Chaptal as its head, to consider the best means of introducing the manufacture of beet sugar into France. Chaptal had succeeded Lucien Bonaparte as Minister of the Interior in 1801. He was the President of the Society for the Encouragement of National Industries, and in all respects he was well qualified to supervise a public enquiry of such importance. Marggraf's discovery in 1747 had already been taken advantage of to some extent in Prussia, and Achard of Berlin and others were already cultivating the beetroot and obtaining small quantities of beet sugar. After an interval of three or four years, during which careful examination had been made of the Prussian methods and results with beet sugar, Chaptal was able to send in a favourable report to Napoleon regarding their probable success in France. Events then moved rapidly. By Imperial decree 32 thousand hectares, say 80 thousand acres, of French soil were at once sown with beet. An absolute embargo was placed on all overseas sugar; and in the same year (1811) Chaptal was created Count de Chantaloupe. The start of the beet sugar industry in Europe may be said to date from this time.