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1 – 10 of 26James Guthrie, Francesca Manes Rossi, Rebecca Levy Orelli and Giuseppe Nicolò
The paper identifies the types of risks disclosed by Italian organisations using integrated reporting (IR). This paper aims to understand the level and features of risk disclosure…
Abstract
Purpose
The paper identifies the types of risks disclosed by Italian organisations using integrated reporting (IR). This paper aims to understand the level and features of risk disclosure with the adoption of IR.
Design/methodology/approach
The authors use risk classifications already provided in the literature to develop a content analysis of Italian organisations’ integrated reports published.
Findings
The content analysis reveals that most of the Italian organisations incorporate many types of risk disclosure into their integrated reports. Organisations use this alternative form of reporting to communicate risk differently from how they disclose risks in traditional annual financial reporting. That is, the study finds that the organisations use their integrated reports to disclose a broader group of risks, related to the environment and society, and do so using narrative and visual representation.
Originality/value
The paper contributes to a narrow stream of research investigating risk disclosure provided through IR, contributing to the understanding of the role of IR in representing an organisational risk.
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Hervör Alma Árnadóttir and Martha María Einarsdóttir
Increased emphasis is being placed on developing creative approaches when working with children in research settings, especially with sensitive research topics like violence…
Abstract
Increased emphasis is being placed on developing creative approaches when working with children in research settings, especially with sensitive research topics like violence against children. Community art is a social form of art that gives artists the opportunity to work in collaboration with the public, with the aim of highlighting and addressing specific social issues. This chapter reflects on an art exhibition organised in Reykjavík called Wishes of Icelandic Children. The project was a collaboration between artists and children. The aim of the chapter is to present how an art exhibition may put violence that children experience into focus and encourage attendees to reflect on the subject by looking at descriptive pictures and texts from the Convention on the Rights of the Child and then writing comments about their thoughts and feelings. The research questions are: How do children express themselves about sensitive topics such as abuse and violence? Can community art enable professionals to better support increased participation of children in discussions about abuse and violence? This study involved a qualitative thematic analysis of comments written by children after having seen the exhibition. Three students took part in the analysis process as co-researchers. The exhibition was successful in creating a platform where children could express themselves on topics concerning abuse and violence. Many comments expressed an ardent desire to end violence in society, especially emphasising bullying, which can limit young people's capacity to feel safe and express themselves.
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Alessandro Tufano, Riccardo Accorsi and Riccardo Manzini
This paper addresses the trade-off between asset investment and food safety in the design of a food catering production plant. It analyses the relationship between the quality…
Abstract
Purpose
This paper addresses the trade-off between asset investment and food safety in the design of a food catering production plant. It analyses the relationship between the quality decay of cook-warm products, the logistics of the processes and the economic investment in production machines.
Design/methodology/approach
A weekly cook-warm production plan has been monitored on-field using temperature sensors to estimate the quality decay profile of each product. A multi-objective optimisation model is proposed to (1) minimise the number of resources necessary to perform cooking and packing operations or (2) to maximise the food quality of the products. A metaheuristic simulated annealing algorithm is introduced to solve the model and to identify the Pareto frontier of the problem.
Findings
The packaging buffers are identified as the bottleneck of the processes. The outcome of the algorithms highlights that a small investment to design bigger buffers results in a significant increase in the quality with a smaller food loss.
Practical implications
This study models the production tasks of a food catering facility to evaluate their criticality from a food safety perspective. It investigates the tradeoff between the investment cost of resources processing critical tasks and food safety of finished products.
Social implications
The methodology applies to the design of cook-warm production. Catering companies use cook-warm production to serve school, hospitals and companies. For this reason, the application of this methodology leads to the improvement of the quality of daily meals for a large number of people.
Originality/value
The paper introduces a new multi-objective function (asset investment vs food quality) proposing an original metaheuristic to address this tradeoff in the food catering industry. Also, the methodology is applied and validated in the design of a new food production facility.
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Asylum seekers, refugees and immigrants’ access to healthcare vary in South Africa and Cape Town due to unclear legal status. The purpose of this paper is to shed light on the…
Abstract
Purpose
Asylum seekers, refugees and immigrants’ access to healthcare vary in South Africa and Cape Town due to unclear legal status. The purpose of this paper is to shed light on the source of this variation, the divergence between the 1996 South African Constitution, the immigration laws, and regulations and to describe its harmful consequences.
Design/methodology/approach
Based on legal and ethnographic research, this paper documents the disjuncture between South African statutes and regulations and the South African Constitution regarding refugees and migrants’ access to healthcare. Research involved examining South African jurisprudence, the African Charter, and United Nations’ materials regarding rights to health and health care access, and speaking with civil society organizations and healthcare providers. These sources inform the description of the immigrant access to healthcare in Cape Town, South Africa.
Findings
Asylum-seekers and refugees are entitled to health and emergency care; however, hospital administrators require documentation (up-to-date permits) before care can be administered. Many immigrants – especially the undocumented – are often unable to obtain care because of a lack of papers or because of “progressive realization,” the notion that the state cannot presently afford to provide treatment in accordance with constitutional rights. These explanations have put healthcare providers in an untenable position of not being able to treat patients, including some who face fatal conditions.
Research limitations/implications
The research is limited by the fact that South African courts have not adjudicated a direct challenge to being refused care at healthcare facility on the basis of legal status. This limits the ability to know how rights afforded to “everyone” within the South African Constitution will be interpreted with respect to immigrants seeking healthcare. The research is also limited by the non-circulation of healthcare admissions policies among leading facilities in the Cape Town region where the case study is based.
Practical implications
Articulation of the disjuncture between the South African Constitution and the immigration laws and regulations allows stakeholders and decision-makers to reframe provincial and municipal policies about healthcare access in terms of constitutional rights and the practical limitations accommodated through progressive realization.
Social implications
In South Africa, immigration statutes and regulations are inconsistent and deemed unconstitutional with respect to the treatment of undocumented migrants. Hospital administrators are narrowly interpreting the laws to instruct healthcare providers on how to treat patients and whom they can treat. These practices need to stop. Access to healthcare must be structured to comport with the constitutional right afforded to everyone, and with progressive realization pursued through a non – discriminatory policy regarding vulnerable immigrants.
Originality/value
This paper presents a unique case study that combines legal and social science methods to explore a common and acute question of health care access. The case is novel and instructive insofar as South Africa has not established refugee camps in response to rising numbers of refugees, asylum seekers and immigrants. South Africans thus confront a “first world” question of equitable access to healthcare within their African context and with limited resources in a climate of increasing xenophobia.
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