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The purpose of this paper is to assess the effectiveness of cooking skill interventions (CSIs) targeting adults to improve dietary intakes in public health nutrition settings.

A scoping review of the literature was used to identify and assess the quality and effectiveness of Australian single-strategy CSIs and multi-strategy programmes that included cooking for independent healthy people older than 16 years from 1992 to 2015.

There were only 15 interventions (n=15) identified for review and included CSIs as single strategies (n=8) or as part of multi-strategy programmes (n=7) over 23 years. The majority of the interventions were rated as weak in quality (66 per cent) due to their study design, lack of control groups, lack of validated evaluation measures and small sample sizes. Just over half (53 per cent) of the CSIs reviewed described some measurement related to improved dietary behaviours.

There is inconclusive evidence that CSIs are effective in changing dietary behaviours in Australia. However, they are valued by policymakers and practitioners and used in public health nutrition programmes, particularly for indigenous groups.

This is the first time that CSIs have been reviewed in an Australian context and they provide evidence of the critical need to improve the quality CSIs to positively influence dietary behaviour change in Australia.

To explore the nutrition opportunities and challenges for 3D food printing.

Using a qualitative design, semi-structured interviews were conducted with experts from the field of nutrition or with a technical understanding of 3D food printing and a thematic analysis undertaken.

Four themes emerged: potential uses, sustainability, technical issues and ethical and social issues. The primary use identified was for texture-modified diets. Other uses include personalised nutrition and for novelty purposes. Interviewees indicated food printing may aid sustainability by reducing food waste, using food by-products and incorporating eco-friendly foods. The main technical issues were speed, cost and inability of the technology to move between textures. The latter is a limiting issue if the technology is purported to be used for texture-modified diets. Ethical and social issues raised included the acceptability and high degree of processing involved in printed foods.

This research highlights the need for nutrition issues to be considered as 3D food printing technology develops.

This study aims to examine the effect of corporate governance mechanisms on social responsibility in Latin America.

The hypotheses were tested using a sample of 371 companies based in eight Latin American countries, resulting in 4,823 observations.

The results show that more independent boards, with greater female representation and the presence of a sustainability committee lead companies to behave more ethically. The findings indicate that corporate governance mechanisms play an important role for companies to engage in social responsibility actions.

Governments can use these findings to draft regulations that encourage Latin American companies to disclose more non-financial information and to support a more diverse board composition. The evidence shows that the quality of national governance plays a key role in times of crisis by encouraging more responsible behavior by companies.

This study broadens the scope of application of agency theory and the resource-based view by demonstrating that the board of directors is a unique composition and that organizations must understand how to balance external and internal members on their boards in order to achieve higher social and environmental performance.

Este estudio tiene como objetivo examinar el efecto de los mecanismos de gobierno corporativo en la responsabilidad social en América Latina.

Las hipótesis se probaron utilizando una muestra de 371 empresas con sede en 8 países de América Latina, lo que resultó en 4.823 observaciones.

Los resultados muestran que directorios más independientes, con mayor representación femenina y la presencia de un comité de sustentabilidad llevan a las empresas a comportarse de manera más ética. Los hallazgos indican que los mecanismos de gobierno corporativo juegan un papel importante para que las empresas realicen acciones de responsabilidad social.

Este estudio amplía el alcance de la aplicación de la teoría de la agencia y la visión basada en los recursos al demostrar que la junta directiva es una composición única y que las organizaciones deben entender cómo equilibrar los miembros externos e internos en sus juntas para lograr un mayor impacto social. y desempeño ambiental.

Los gobiernos pueden usar estos hallazgos para redactar regulaciones que alienten a las empresas latinoamericanas a divulgar más información no financiera y apoyar una composición de directorio más diversa. Nuestra evidencia muestra que la calidad de la gobernanza nacional juega un papel clave en tiempos de crisis al fomentar un comportamiento más responsable por parte de las empresas.

A synthetic indicator (SI) is developed to measure the sustainability of tourist destinations according to four proposed dimensions of sustainable development: social, economic, environmental and political. Its purpose is to determine the most appropriate indicators for each type of tourist destination, i.e. which variables should be considered in each territory according to its typology (environmental, social, economic and tourism). To test the usefulness and employability of the SI, it has been applied in the Algarve (Portugal). Three destinations were analysed in this region: Albufeira, Faro and Lagos, all three good examples of the well-known sun and beach tourism model.

The SI is the result of a system of indicators. To reach the final result, a multi-criteria calculation has been used in which the most important variables that fit the territorial reality analysed have been included, based on an exhaustive analysis of more than 2,000 indicators proposed by various scientific studies and international organisations such as the United Nations World Tourism Organization. The results of this analysis have been weighted according to the opinion of the population. A survey of more than 1,800 questionnaires was carried out in tourist destinations with high seasonality and dependence on tourism in the Algarve, Portugal. Finally, the SI has been aligned with the Sustainable Development Goals (SDGs).

The level of sustainability and the level of social concern regarding tourism activity were defined. In the Algarve, tourism is transforming the landscape and the local economy, and overcrowding is perceived as an economic activity that negatively affects sustainability. The concerns of the resident population about the impacts of tourism have served to identify priority strategies to improve the level of sustainability of the destinations. The three territories analysed present different problems and therefore require different strategies for action, mainly of a local public nature. The final result indicates the level of sustainability of the destination, which allows specific actions for improvement in the short, medium and long term to be generated.

The results made it possible to develop lines of action aimed at improving the sustainable management of each tourist destination analysed. Involving the local population allows the residents of the destination to be part of tourism policies, assuming a bottom-up strategy. This research provides answers to destinations seeking to implement sustainable tourism, offering tourism sector managers tools for correct decision-making.

This research presents a SI based on a system of indicators adjusted to the needs of the territory to be analysed, takes into account the opinion of the local population as a weighting factor and is in line with the 17 SDGs.

本文根据为可持续发展提出的四个方面：社会、经济、环境和政治, 开发了一个综合指标（SI）来衡量旅游目的地的可持续性。其目的是为每一类旅游目的地确定最合适的指标, 即根据每个地区的类型 (环境、社会、经济和旅游), 应考虑哪些变量。为了测试IS的有用性和可用性, 它被应用于阿尔加维 (葡萄牙) 。在这个地区, 有三个目的地。阿尔布费拉 (Albufeira)、法鲁 (Faro) 和拉各斯 (Lagos), 这三个地方都是著名的阳光和海滩旅游模式的例子。

SI 是一个指标体系的结果。为了得出最终结果, 我们采用了多标准计算, 在对各种科学研究和国际组织（如世贸组织）提出的两千多个指标进行详尽分析的基础上, 将符合所分析的领土现实的最重要变量纳入其中。这一分析的结果已经根据民众的意见进行了加权处理。在葡萄牙阿尔加维（Algarve）季节性强且依赖旅游业的旅游目的地进行了1800多份问卷调查。最后, SI与可持续发展目标保持一致。

本文定义了可持续发展水平和社会对旅游活动的关注程度。在阿尔加维, 旅游业正在改变景观和当地经济, 过度拥挤被认为是一种对可持续性产生负面影响的经济活动。居民对旅游业影响的关注有助于确定优先战略, 以提高目的地的可持续性水平。所分析的三个地区出现了不同的问题, 主要是地方公共属性方面的, 因此需要不同的行动策略。最终的结果表明了目的地的可持续发展水平, 并为短期、中期和长期的具体改进行动提供依据。

这些结果帮助我们制定行动方针, 以改善所分析的每个旅游目的地的可持续管理。让当地居民参与进来这一种自下而上的战略, 可以让目的地的居民成为旅游政策的一部分。这项研究为寻求实施可持续旅游的目的地提供了答案, 为旅游管理者提供了正确决策的工具。

这项研究提出了一个合成指标, 其基础是根据要分析的区域的需要而调整指标系统, 考虑到当地居民的意见作为加权因素, 并且与17项可持续发展目标一致。

Se desarrolla un indicador sintético (IS) para medir la sostenibilidad de los destinos turísticos según las cuatro dimensiones propuestas para el desarrollo sostenible: social, económica, medioambiental y política. Su objetivo es determinar los indicadores más adecuados para cada tipo de destino turístico, es decir, qué variables deben considerarse en cada territorio según su tipología (ambiental, social, económica y turística). Para comprobar la utilidad y empleabilidad del IS, se ha aplicado en el Algarve (Portugal). En esta región se analizaron tres destinos: Albufeira, Faro y Lagos, los tres buenos ejemplos del conocido modelo de turismo de sol y playa.

El IS es el resultado de un sistema de indicadores. Para llegar al resultado final se ha utilizado un cálculo multicriterio en el que se han incluido las variables más importantes que se ajustan a la realidad territorial analizada, a partir de un análisis exhaustivo de más de dos mil indicadores propuestos por diversos estudios científicos y organismos internacionales como la OMC. Los resultados de este análisis se han ponderado según la opinión de la población. Se ha realizado una encuesta de más de 1.800 cuestionarios en destinos turísticos con alta estacionalidad y dependencia del turismo en el Algarve – Portugal. Por último, el IS se ha alineado con los Objetivos de Desarrollo Sostenible.

Se definió el nivel de sostenibilidad y el nivel de preocupación social respecto a la actividad turística. En el Algarve, el turismo está transformando el paisaje y la economía local, y la masificación se percibe como una actividad económica que afecta negativamente a la sostenibilidad. La preocupación de la población residente por los impactos del turismo ha servido para identificar las estrategias prioritarias para mejorar el nivel de sostenibilidad de los destinos. Los tres territorios analizados presentan problemas diferentes y, por tanto, requieren estrategias de actuación distintas, principalmente de carácter público local. El resultado final indica el nivel de sostenibilidad del destino, lo que permite generar acciones específicas de mejora a corto, medio y largo plazo.

Los resultados permitieron desarrollar líneas de actuación dirigidas a mejorar la gestión sostenible de cada destino turístico analizado. Involucrar a la población local permite que los residentes del destino formen parte de las políticas turísticas, asumiendo una estrategia ascendente. Esta investigación aporta respuestas a los destinos que buscan implementar un turismo sostenible, ofreciendo a los gestores del sector turístico herramientas para una correcta toma de decisiones.

sta investigación presenta un indicador sintético basado en un sistema de indicadores ajustado a las necesidades del territorio a analizar, tiene en cuenta la opinión de la población local como factor de ponderación y se ajusta a los 17 ODS.

The present work aimed to present the perception of Tunisian professionals towards companies engaged in social responsibility practices and describe the tax evasion strategies of socially responsible Tunisian companies following the coronavirus disease 2019 (COVID-19) pandemic (COVID-19) shock.

A survey was sent to 119 Tunisian tax administration auditors. Data analysis methods principal component analysis (PCA) and regression analysis were used. The data were collected through a questionnaire after the general containment of Tunisia from September 2020 to February 2021. These quantitative data were analysed using processing software (STATA).

Professionals of the tax authorities, particularly those in charge of the audit mission, aim for corporate profitability from the perspective of stakeholders that seek to integrate ethics and social responsibility into companies and consider employee morale a top priority. The results show that highly ethical and socially responsible professionals are far from practising aggressive strategies. Thus, an auditor from the tax administration is far from engaging in social responsibility to justify fraudulent acts. During the COVID-19 period, the role of these professionals was to prevent and detect fraud in the tax sector to fight corruption and investigate taxes based on sound regulations.

The results are consistent with optimal taxation theory, which postulates that a tax system should be chosen to maximise a social welfare function subject to a set of constraints. Professionals seek to make taxation much simpler for taxpayers by providing advice and consultation to manage tax obligations. The minimisation of tax or the play of tax values requires expertise in the field to respect legal constraints. Therefore, these professionals play a crucial role in tax collection, as the professionals' advice and suggestions can influence taxpayers' decision-making.

In recent years, academic researchers, policy makers and the public have become increasingly interested in corporate tax evasion behaviour. At the same time, companies are under increasing pressure to integrate CSR into the companies' decision-making processes, which has led to increased academic interest in CSR. Opportunistic tax minimisation reduces state resources and funds needed for government programmes to improve the social welfare of the entire community. This study represents an overriding concern not only for legal and tax authorities and companies, but also for shareholders and stakeholders.

The authors' study contributes to the existing literature by determining the state of play on corporate social responsibility (CSR) practices amongst Tunisian tax authorities' professionals. In Tunisia, an executive of the tax authorities in charge of the verification mission is required to verify the proper application of the accounting and tax legislation in force, follow up on tax control operations on declared taxes and validate the sincerity of the accounts. This study focussed on the tax evasion of companies engaged in social responsibility practices according to the judgements of Tunisian tax authorities' auditors during the global COVID-19 pandemic.