What can be done to strengthen the controlling position of APAS in the German Audit industry? 1. How can APAS be compared to the US Public Company Accounting Oversight Board (PCAOB) 2. What are the conclusions that can be drawn from the comparison? 3. What is the Wirecard scandal and how did it unfold? 4. …

The evolution of emerging technologies that use Radio Frequency Electromagnetic Field (RF-EMF) has increased the interest of the scientific community and society regarding the possible adverse effects on human health and the environment. This article provides NextGEM’s vision to assure safety for EU …

White paper: Accelerating the adoption of the circular economy in the tourism and leisure sector: the 3-M Framework as the foundation of circular entrepreneurship The white paper proposed several recommendations that could be considered by tourism entrepreneurs to accelerate their adoption of circular …

Retailers play an important role in persuading consumers to purchase sustainable fashion (SF), but little is known about how, and why, SF retailers persuade consumers. This research aims to understand their choices for marketing and communication tactics. We interviewed 25 SF retailers about the drivers …

Diet related non-communicable diseases (NCDs), as well as micronutrient deficiencies, are of widespread and growing importance to public health. Authorities are developing programs to improve nutrient intakes via foods. To estimate the potential health andeconomic impact of these programs there is a …

While traditional crime rates are decreasing, cybercrime is on the rise. As a result, the criminal justice system is increasingly dealing with criminals committing cyber-dependent crimes. However, to date there are no effective interventions to prevent recidivism in this type of offenders. Dutch authorities …

The vast literature on accountability in the public sector (usually called ‘public accountability’originating from political science and public administration tends to emphasize the positive dimension of holding authorities to account. As formulated by one prominent scholar in the field, ‘[a]ccountability …

White paper: Financing the circular economy in the tourism sector For SMEs in tourism, a transition to a circular economy can often be costly. Crowdfunding is a promising financing approach for a circular economy in tourism as it can help avoid the bureaucratic and often complex funding application …

Abstract The Government of the Netherlands wants to be energy neutral by 2050 (Rijksoverheid, sd). A transition towards non-fossil energy sources also affects transport, which is one of the industries significantly contributing to CO2 emission (Centraal Bureau Statistiek, 2019). Road authorities at municipalities …

In recent years, the deterioration of urban rivers, due to human activity, has been receiving increasing attention. Canalized rivers are being restored or rehabilitated to restore wildlife and bring back a more natural ecosystem. This shift in the way how we look at our rivers has also resulted in the …