Business Source Corporate Plus

The long-term availability of food is essential to guaranty human existence. Therefore, relevant stakeholders, the government, and society are increasingly concerned about public food procurement in the most sustainable manner where distance and cultural characteristics are considered. While short food supply chains (SFSC) are essential, little is known about the relevance, magnitude, and policy lesson within a developing country context. Purpose – to identify the thrust of the SFSC; classified in terms of depth of research, content analysis, and methodology; and provide direction for future research. Research methodology – systematic literature review (SLR) on SFSC and corresponding data analysis. Findings – while identifying heterogeneous clusters, this study provides new and insightful evidence that was a prior unclear. This study reached plausible conclusions with three major gap identifications and offered relevant recommendations to redirect policy and research on the subject. Research limitations – the study is limited to the SFSC from studies published from 2001 through 2020. Practical implications – the study can help decide relevant stakeholders, the government, and society on use-cases of SFSC. Originality/Value – the paper presents state-of-the-art SRL results on SFSC, identifies main gaps and future research directions and extends the analysis by further appraising these papers' results in a stratified manner to reach a comprehensive conclusion sufficient for an international readership

Purpose – to present an analysis of business risks assessment faced by transportation industry in trying to deliver services to customers from the point of production to storage and final deliveries to end users with a little insight to explain in simple terms what transportation, risk and business risk entails. Research methodology – the research was conducted using thorough scientific literature analysis method in the transport and logistics industry generally. Findings – these risks where identified, analysed, evaluated and at the end, a corresponding efficient way of minimizing them is proposed, having in mind that risk has remained inevitably a prerequisite for business to grow. You cannot eliminate risk completely.

The aim of the research is to analyze the aspects of the risk of material misstatement assessment and to identify opportunities for improvement of existing risk assessment models. An incorrect risk assessment may be a key factor leading to an audit failure, therefore the auditor's ability to identify the risk of material misstatement is one of the most important factors in determining the effectiveness of a risk-based audit. Due to the importance of risk assessment scientists paid a lot of attention to the concept of risk of material misstatement and aspects of its assessment. However, despite the fact that number of audit risk assessment models have been proposed by researchers, auditors still face difficulties in assessing the risk of material misstatement. The results of the research highlight main aspects of the risk assessment in financial audit including factors affecting the risk of material misstatement and reveal key elements for improving current risk assessment models that can be applied in developing an improved model for assessing the risk of material misstatement. Compared to previous studies, this research emphasizes the importance of risk assessment in the relation to specific risks containing fraud, accounting estimates and going concern, the uncertainty and complexity of which is also emphasized in the auditing standards.