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Explores the local impact of market reform in a former communist country. Uses the Bialystok voivodship in Poland to discuss the local impact of monetary reform and the banking system, local business development, the impact of Western influences, and finally the problem of unemployment and policies intended to combat it. The voivodship is geographically remote from areas currently favoured by foreign investment which contributes to a growing sense of East‐West inequality. Despite showing ingenuity and entrepreneurialism to work the system many businesses are still struggling to adapt and realize that the market economy has significant individual costs. Highlights the local impact of national policy and re‐emphasizes the potential for local economic opportunities not only between countries but also between different regions within those countries.

One of the themes of local economic development in the UK during the 1980s which has continued through the 1990s is that of partnership. The involvement of the private sector and the community, is increasingly seen as a prerequisite for regeneration. Indeed central government claim that “partnership is the key to success” (Department of the Environment, 1990, p.19).

Explores whether effective area regeneration requires a more strategic approach because of the greater dispersal of roles and the need to take operations into the next planning period. Using three dimensional perspectives to see strategy as the summation of process, content and context, the paper presents implications of calls for more strategy. Discusses the meaning of strategy and problems with relating it to area regeneration practice. The main conclusions are: any evaluation of strategy must go beyond the use of a single strategy document; key factors in the organisational context must be addressed; calls for strategy need to be specific and clarity in expression is essential.

The possible effects of food additives (specifically artificial colours) have been debated for over 30 years. The evidence accumulated suggests that for some children with attention deficit hyperactivity disorder (ADHD) food colours exacerbate their condition. Two studies undertaken by a research group at the University of Southampton have extended these findings to the effects on hyperactivity in children from the general population who do not show ADHD. This article reviews the response from policy‐makers to these findings and concludes that the failure to impose a mandatory ban on the six food colours in the Southampton study is inadequate and that such a ban would be an appropriate application of the precautionary principle when the evidence is considered to be at the margins of certainty.

ELSEWHERE in this number we list libraries which have Esent us copies of their annual reports which we are glad to have. Now and again we are able to elaborate on these, but in the present issue that has not been possible. We would say, however, that these reports are deserving of the attention of librarians generally, and of students at the library schools. They are records of work in progress, and they do suggest the development of library policy. The best of them are of textbook value.

This paper is an empirical attempt to verify the interplay between political change, fleet nationality, and the evolution of shipping networks. North Korea offers a good example of a socialist maritime country that has experienced much contrasting geopolitical contexts since 1990. A database of vessel movements between North Korean ports and other ports is analyzed. Main results show differences between North Korean and foreign fleets in terms of traffic (vessel size, age, berthing time) and geographical coverage. South Korean ports tend to play a new role in the reorganization of North Korean-related flows in Northeast Asia.

Part 1 of this article gave an overview of the computer‐aided design system. This part describes the software program developed as part of the system. Examples are given to illustrate application of the software in the design and grading of flat patterns.

First January 1973 will not only mark the beginning of a New Year but a year which history will mark as a truly momentous one, for this is the year that Britain, after centuries of absence, re‐enters the framework of Europe as one of the Member‐States of the enlarged European Community. This in itself must make for change on both sides; Britain is so different in outlook from the others, something they too realize and see as an acquisition of strength. There have been other and more limited forms of Continental union, mainly of sovereignty and royal descent. Large regions of France were for centuries under the English Crown and long after they were finally lost, the fleur de lis stayed on the royal coat of arms, until the Treaty of Amiens 1802, when Britain retired behind her sea curtain. The other Continental union was, of course, with Hanover; from here the Germanized descendants of the Stuarts on the female line returned to the throne of their ancestors. This union lasted until 1832 when rules of descent prevented a woman from reigning in Hanover. It is interesting to speculate how different history might have been if only the British Crown and the profits of Tudor and Stuart rule had been maintained in one part of central Europe. However, Britain disentangled herself and built up overwhelming sea power against a largely hostile Europe, of which it was never conceived she could ever be a part, but the wheel of chance turns half‐circle and now, this New Year, she enters into and is bound to a European Community by the Treaty of Rome with ties far stronger, the product of new politico‐economic structures evolved from necessity; in a union which cannot fail to change the whole course of history, especially for this country.

This paper aims to explore the potential effect of key audit matters (KAM) on the audit report lag (ARL). In particular, it aims to discover whether the number of KAMs reported by an audit firm in Jordan is related to the length of its ARL.

The authors analysed data from the first three years of KAM reporting in Jordan (2017–2019) for 194 public listed Jordanian companies to examine the relation between the number of KAMs and the ARL, taking into account several control variables related to the Jordanian context.

This study found that there is no statistically significant relation between the number of KAMs reported by Jordanian audit firms and their ARLs, suggesting that the KAM reporting in Jordan is somewhat superficial, with the selection of what is actually reported as a KAM not directly related to the efforts needed to deal with its concerns. However, this study also found statistically significant positive relations between the ARL and each of audit fees, audit firm size, the issuance of a qualified audit opinion and company leverage and a statistically significant negative relation between the ARL and company profitability.

This is one of the very few studies to cover the potential relation between KAM reporting and the ARL. In a developing country context characterised by limited demand for an external audit of high quality, this study finds that auditors may decouple on their reporting of KAMs by not actually making significant efforts to deal with them.

This paper deals with the international expansion of manufacturing small- and medium-sized enterprises (SMEs) through the opening of retail outlets in foreign countries. The paper develops and discusses five research questions.

The paper discusses emerging data from the analysis of a database set up in recent years. In particular, it deals with 1,419 retail operations regarding 246 Italian fashion brands in 77 foreign markets during the period from 2005 and 2010.

The paper points out that retail operations are largely used by Italian fashion SMEs to internationalize. This form of entry in foreign markets is used to develop in both mature and emerging markets and it seems related to the brand potential of Italian fashion SMEs abroad.

The paper is limited to the case of Italian fashion brands and to the period 2005–2010.

The paper considers an unexplored area of the internationalization theory of SMEs, that of the development abroad through retail store openings. The paper offers insights on the extent to what this strategy is used by Italian fashion brands.