Increased scientific understanding of the links between nutrition and health has led to a demand for more nutrition information to be made available to consumers. Nutrition information is widely available on supermarket products but is rarely found in catering establishments. This research involved the provision of nutrition information in canteens and restaurants and studied the effect on consumer meal choices. A study was designed to find the optimum visual method of displaying nutrition information. Eight nutritional formats were systematically tested on customers in a shopping centre food court. Graphical formats displaying nutrition information in relation to current dietary advice relayed the nutrition information significantly quicker than, and as accurately as, tabular displays. A database system was developed to provide nutrition information on menu items making up a selected meal. A program suite was designed to enable the creation of recipes and menus. The nutritional breakdown of a selected meal was displayed to the customer who was then given the opportunity to change their meal before that meal was acquired. All initial choices and subsequent changes were recorded for analysis. Surveys carried out in two canteen locations (n=694) revealed that a significant percentage of customers (16%) did make changes to their meal after viewing the nutritional information on their first choice. Those who did not change were, on average, making "healthy" choices of meal. Those who did change made second choices which were, on average, significantly lower in energy, saturated fatty acids and non-milk extrinsic sugars than their first selections. Overall "healthier" choices were made with the second selection which did not differ significantly from the nutritional content of the meals chosen by those respondents who had not wished to change. Further research is necessary to determine whether the intention to change a selected meal as demonstrated by this research would be carried through by the respondents to the actual food selection.

Purpose – The purpose of this paper is to show how knowledge intensive information technology (IT) applications within an organisation can be identified and analysed to achieve two corporate goals: First, an optimisation of the corporate IT landscape that avoids inefficiencies or redundancies. Second the implementation of a knowledge management (KM) system that is aligned with the corporate IT infrastructure. Design/methodology/approach – Methodically, the approach can be described as a practical two-step procedure. In the first step the knowledge intensive IT systems are identified through a questionnaire that is performed in the IT department of the organisation. Based on the expertise of the IT management adequate information concerning benefits and utilization of the applications and the description of technical conditions can be determined. On the basis of the work of the first step, selected user groups (key-user, admin-user, heads of departments, etc.) are surveyed on a broader base through semi-structured interviews. The focus here is to determine the application within its processes and to identify the importance in the fulfilment of the daily tasks as well as the capabilities in knowledge management. Therefore the survey covers the main questions regarding the classification of KM and provides a solid foundation for optimisations regarding the IT infrastructure. The two-step approach also provides the flexibility to identify future processes concerning an appropriate KM system and to identify practical adaptions of the existing IT landscape. Originality/value – The suggestion of a newly developed method to identify and assess knowledge intensive IT systems – what includes hard- and software – within an organisation. The results of the method can be used to develop recommendations to improve the conceivably of already existing KM or to originate an organisational KM as well as to enhance the existing IT landscape. This includes in particular the consideration of the processes in which knowledge is generated, stored, used and shared. Practical implications – The identification, utilization and harmonization of KM intensive systems can be a substantial advantage during the implementation or enhancement process of KM for two reasons: First, the important and implicitly for KM purposes used systems are identified and evaluated before the inception of the organisational KM. Second, the knowledge management orientation of the approach allows reducing both, the complexity and the variety of IT applications within an organisation.

IT-utvecklingen har förändrat företags sätt att bedriva verksamheter och den snabba förändringen som följer med IT-utvecklingen har haft en betydande inverkan på revisionsbranschen. Enligt ISA 315 behöver revisorer ha en bred förståelse för företagets IT-miljö för att kunna genomföra en noggrann revision. Samtidigt finns det en potential för revisorn att använda automatiserade verktyg och tekniker för att förbättra både kvaliteten och effektiviteten i revisionsprocessen. Det är därför avgörande att revisorer inte bara utökar sina IT-kompetenser utan också använder dessa automatiserade verktyg och tekniker på ett effektivt sätt för att möta de utmaningar och krav som följer med den moderna revisionen. Syfte: Med anledning av de nya kraven som ställs på revisorn i ISA 315 syftar vår studie till att ge oss en förståelse om vilka utmaningar och möjligheter revisorer möter under revisionsprocessen när det gäller identifiering och bedömning av IT-relaterade risker av det reviderade företaget. Metod: För att uppfylla studiens syfte genomfördes en kvalitativ forskningsmetod, en kombination av kvalitativa intervjuer och en dokumentstudie. Genom att använda dessa metoder samlades data in och insikter erhölls om de utmaningar och möjligheter som revisorer står inför vid identifiering och bedömning av IT-relaterade risker under revisionsprocessen. Resultat: Studiens slutsatser indikerar att revisorer står inför utmaningar när det gäller att förstå och anpassa sig till kraven i ISA 315, vilket kräver en djup förståelse av företagets IT-miljö och investering av tid och resurser för att utföra en grundlig revision. Revisorer behöver öka sin IT-kompetens och uppdatera sina kunskaper för att kunna utföra avancerade analyser med hjälp av automatiserade verktyg och tekniker. Vidare understryks betydelsen av professionell skepticism och behovet av att kombinera IT-kompetens med en djupare förståelse av företagets IT-miljö för att utföra en effektiv revision. Slutligen identifieras användningen av automatiserade verktyg och tekniker som en möjlighet för revisorer att hantera utmaningar i den snabbt föränderliga teknologiska miljön, vilket kan förbättra revisionens kvalitet och effektivitet. / IT development has transformed how companies conduct their operations, and the rapid changes accompanying IT development have had a significant impact on the auditing industry. According to ISA 315, auditors need to have a comprehensive understanding of a company's IT environment to perform a meticulous audit. Simultaneously, there is potential for auditors to leverage automated tools and techniques to enhance both the quality and efficiency of the audit process. It is therefore crucial for auditors not only to expand their IT competencies but also to utilize these automated tools and techniques effectively in order to address the challenges and requirements associated with modern auditing. Purpose: With reference to the new requirements imposed on auditors in ISA 315, our study aims to provide us with an understanding of the challenges and opportunities auditors encounter during the audit process regarding the identification and assessment of IT-related risks of the audited company. Method: To fulfill the purpose of the study, a qualitative research methodology was employed, using a combination of qualitative interviews and document analysis. These methods were used to collect data and gain insights into the challenges and opportunities faced by auditors in identifying and assessing IT-related risks during the audit process. Results: The study's findings indicate that auditors face challenges in understanding and adapting to the requirements of ISA 315, which necessitates a deep understanding of the company's IT environment and investment of time and resources to perform a thorough audit. Auditors need to enhance their IT competence and update their knowledge to conduct advanced analyses using automated tools and techniques. Furthermore, the importance of professional skepticism is emphasized, along with the need to combine IT competence with a deeper understanding of the company's IT environment to carry out an effective audit. Lastly, the use of automated tools and techniques is identified as an opportunity for auditors to address challenges in the rapidly changing technological landscape, enhancing the quality and efficiency of the audit process.