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This study aims to focus on the possibility of promoting saving behaviors in children by activating a future time perspective (TP) in their thinking.

An experimental study of 8- to 11-year-old children (N = 212) was conducted in which future and present hedonistic TPs were induced.

The results suggest that inducing a future TP can modify children’s financial behavior, making them more inclined to save their money. However, the induction of a present hedonistic TP had no significant effect on children’s financial decisions.

This study improves current theoretical knowledge concerning the effectiveness of psychological interventions in fostering saving behaviors in children and answers the question posed of how the economically desirable behavior of saving may be enhanced in children. Thus, inducing a future TP in children by showing them the benefits of focusing on the future might constitute a useful means of strengthening children’s saving abilities.

The aim of the study was to analyse the quality changes in marinated herring meat depending on the moment of adding milk thistle.

One control (C) and two experimental groups were investigated: MH (milk thistle added to a marinade solution) and FH (fillets rubbed with milk thistle before marination). The basic chemical composition, the meat colour, heavy metals concentration, fatty acids profile, quality of lipids and antioxidant capacity were determined.

The occurrence of Fe, Mn, Cu and Zn was higher in the experimental group than in the control group throughout the marinating process. The peroxide value was higher from the first day in the control group than in the experimental groups. On the last day of the study, the peroxide value in the control group exceeded the maximum acceptable value. The highest level of Thiobarbituric Acid Reactive Substances was determined in the control group on the first day, and the lowest in the FH group. On the first day, the highest percentage of DPPH (2,2-Diphenyl-1-picrylhydrazyl) radical quenching was recorded in the FH group.

The results are the first to find that the addition of milk thistle to herring fillets in marinating process maintains or even improves the quality of the marinades. The process of previously coating the fillets in milk thistle and then marinating achieves a lower peroxide value, higher content of polyunsaturated fatty acids and a higher content of elements such as iron and manganese, which are very valuable for human health.

To clarify needs and requests of the young generation to the contemporary and future education on food systems, this paper aims to examine the following issues: students’ background knowledge, students’ behaviour as consumers and food citizenship, most interesting topics of SFS for students and students’ preferences and expectations in developing different skills, topics and preferences in teaching/learning methods.

This study was performed as an online-survey amongst eight European Universities in seven European Union (EU) countries to which 1,122 students responded. Data was analysed with descriptive and multivariate statistical analyses.

Taste and Health are the most important values and motives that influence students’ food buying and consumption decisions, but significant differences were found amongst students from different universities and countries. The most important topics for students for future teaching courses are “organic food”, “fair trade”, “organic agriculture” and most important skills to learn are “ability to make a judgement and justify decisions” and the “ability to create and innovate”. Excursions and field trips as teaching methods was given the highest ranks.

Different study programmes and cultural backgrounds of the participating students in the different universities could be a limiting factor for the interpretation of some results.

These results provide a basis for improvement of higher education in the EU towards sustainable food systems based on experiential learning/teaching methods.

The purpose of this paper is to explore young consumers’ attitudes toward novel organic food products by analyzing their acceptability and perception.

A mixed method approach was applied to conceptualize (sensory profiling of organic bakery and confectionery products) and then to evaluate young consumer’s willingness to buy (consumer survey) innovative products: ten variants of rolls and ten variants of shortbread cookies made of certified raw materials originating from bio-farming, enriched with a combination of fresh and dried fruits and vegetables. Product recipes were free of saccharose, sweeteners and chemical pulverizing agents. To evaluate consumer orientation toward novel organic products, 200 consumers from Poland (Warmia and Mazury region) were surveyed regarding their hedonic opinion about these concepts. A Likert-type scale was used in the consumer survey to assess the perception and declared willingness to buy the evaluated products.

Research results demonstrate that the young consumers had ambivalent or negative attitudes to sensory attributes of many variants of the organic bakery and confectionery products. This could be explained by the taste of most of the products, which appeared unacceptable to consumers. It has been concluded that the choice of organic foods by young consumers is not strictly related to the concern over their health nor to the awareness of health-related attributes of these food products. Taste turned out to be the key factor affecting consumer attitudes toward organic foods and driving their willingness to buy these products.

Despite the constant development of research in the area of the organic food market, the current scientific findings still have some cognitive gaps that concern attitudes and expectations of consumers, especially of young consumers, toward new ecological products. This study contributed to the young consumers’ behavior knowledge by analyzing their attitudes toward novel organic bakery and confectionery prototypes produced manually. The empirical findings from this study also have practical potential for organic food market applications. Information of this type is useful in understanding and predicting the demand for certain products, which helps managers develop effective strategies.

The purpose of this paper is to investigate the influence of the halal label on product perceptions among Muslims high (vs low) in the centrality of their religion.

It was hypothesized that a halal label would predict positive product perceptions, especially among those Muslims who scored high in the Centrality of Religiosity Scale (CRS). The study was conducted among 187 Muslims in Indonesia, a country in which Islam is the dominant religion. We used an experimental design where two products (cake and energy drink), with (n = 85) or without (n = 102) the halal label (depending on the experimental condition), were displayed. The participants were randomly assigned to the research conditions. Following product exposure, the participants evaluated products on perception scales (e.g. tasty, healthy). Finally, the centrality of religiosity (moderator variable) was measured.

The results of the analysis showed that the halal label increased positive product perceptions among those Muslims who scored high in the CRS. A similar pattern of results was obtained for both products (cake and energy drink), though the described effect was even more pronounced in the case of the energy drink.

Results shed light on the role of religiosity in consumption, especially in consumers’ responses to the halal label.

The purpose of this study is to ascertain how cluster organisations have been fostering green transformation in Poland.

This paper adopts a multiple case study approach. Data collection methods involved in-depth interviews with cluster organisation managers and researchers to identify support measures for green transformation and to investigate the factors influencing their actions as well as a comprehensive analysis of documents, including cluster organisations‘ strategies.

Cluster organisations manage and participate in actions that create favourable conditions for pursuing low-carbon and circular economy ventures. They not only assist their members in overcoming obstacles related to green transformation but also engage non-members – which can lead to spillovers reaching beyond their borders. Their engagement takes place across all phases of the green transformation process.

For various reasons, the research was designed as qualitative to understand the opinions and experiences of various actors engaged in green transformation within cluster organisations’ ecosystems. The key factor influencing this decision stems from the fact that knowledge of the involvement of cluster organisations in supporting green transformation still needs to be completed and scattered. The limitations of the study include limited access to information and the fact that qualitative research allows for a certain amount of subjectivity, and the results should be generalised carefully. Moreover, the interviews were carried out with a non-random sample of participants. Another limitation of the study is related to biased views, which could have been shared by interviewees acting as representatives of the studied cluster organisations.

Cluster organisations have emerged as drivers of circular transition by promoting sustainable practices such as material recycling, biological recovery and parts harvesting. These initiatives contribute to reducing waste, conserving resources, and minimising the environmental footprint of industries. These organisations can be active agents of transformation, orchestrating collaborative efforts that have a far-reaching impact on industries and economies.

This is one of the first and most comprehensive studies on the role of cluster organisations in Poland in supporting green transformation. This paper identifies and systematises the actions undertaken to provide a clear understanding of the internal processes within cluster organisations.

The aim of this study is to analyze the differences between non-standard forms of employment (FoE) (i.e. dependent self-employment/business-to-business/B2B contract and contract of mandate) in terms of investing in the development of future competencies by employees and employers. This study also examined additional factors which influence these investments.

To collect data, the computer-assisted telephone interview technique was used. 200 employees from different companies located in Poland participated in this study, wherein each of the above-mentioned FoEs (i.e. dependent self-employment and contract of mandate) was represented by 100 people. The Chi-Square test and multivariate logistic regression analysis were used in the statistical analyses.

In the case of only 2 out of 14 competencies, there were statistically significant differences between the two groups of respondents: the employers financed training courses for B2B employees more frequently than for mandate contract workers. Moreover, in only one case there was a statistically significant difference: the self-employed financed training courses themselves more often than mandate contract workers. This study revealed an important impact of other variables such as respondents’ age, education level, parental status and industry on the training activities undertaken by employers and employees.

Although the issue of developing future competencies is important, there is little research examining this problem in the context of people who work in non-standard FoE. Moreover, previous research primarily focused on identifying differences between people working under employment contracts and the self-employed. This article fills these research gaps as well as shows that more factors should be considered in the research models to get a deeper insight into the problem of non-standard FoEs.

This study aims to explore the intelligibility of communication with stakeholders as a result of accrual accounting adoption. It focuses on changes in the use of visual forms and the readability of text that occurred immediately after the adoption of accrual accounting in performance reports of Italian public universities.

The authors collect the stakeholder section of performance reports published before and after accrual accounting adoption. Then, the authors use manual and computer-assisted textual analysis. Finally, the authors explore the data using principal component analysis and qualitative comparative analysis.

This study demonstrates that switching from cash to accrual accounting provokes immediate changes in communication patterns. It confirms the significant reduction of readability and increase in visual forms after accruals accounting adoption. The results indicate that smaller universities especially put effort into increasing intelligibility while implementing a more complex accounting system. This study also finds a relation between the change in readability and the change in visual forms that are complementary, with the exception of several very large universities.

The findings underline the possibility of neutralising the adverse effects of accounting reform associated with its complexity and difficulties in understanding by the use of visual forms and attention to the document’s readability.

This paper adds a new dimension to the study of public sector accounting from the external stakeholder perspective. It provides further insight into the link between accrual accounting adoption and readability, together with the use of visual forms by universities.

This study aims to verify whether non-financial disclosure in the construction industry (CI) responds to stakeholders’ information needs and explores the most frequent topics disclosed in terms of the environmental, social and governance (ESG) pillars.

This study uses a bag-of-words method and latent Dirichlet allocation to match stakeholders’ expectations with information disclosed by companies. This paper assesses the publicly available non-financial disclosure of the 46 European CI companies covered by the Refinitiv database with ESG scores.

This study provides two main findings. First, it shows the mismatch between stakeholders’ information needs and what they get in non-financial reporting. Despite non-financial information in CI disclosure, the information disclosed by many CI companies does not meet their users’ information needs. CI companies commonly focus on their sustainable products and health policy while omitting other topics of interest – the circular economy, unethical business behaviour, migrant policy and human trafficking. Second, this study indicates the defects of simple disclosure analysis based on keywords and highlights the importance of context in information analysis.

The proposed novel approach to text analysis offers several practical applications. It is a more effective tool for evaluating companies’ sustainability performance. It may be especially important to ESG rating providers. Additionally, the results may be of interest to companies wishing to improve their communication, and, in particular, to regulators and standard setters in two matters. The first is the need for more pressure to increase awareness among issuers to shift from disclosing large amounts of non-financial information to disclosing good quality non-financial information, which would be appropriate for meeting stakeholders’ expectations. The second is the necessity for deepening issuers’ understanding of the diverse stakeholders’ information needs, considering the substantial differences among industries and improving communication to meet them.

This study introduces text analysis that, apart from keywords, considers the context of these keywords’ appearances in a report’s narration. It allows a significantly improved understanding of the information disclosed and a more stable grounding for reasoning, leading to better and informed decisions. Moreover, this study verifies how the information disclosed matches stakeholders’ needs. Finally, it enriches the literature on sectoral analysis concerning non-financial disclosure.

This study aims to examine intellectual capital disclosure (ICD) on Twitter by 60 of the world’s largest companies and explains the main themes communicated to stakeholders. The second objective is to determine which topics provoke most stakeholders’ reactions.

The authors perform content analysis on more than 42,000 tweets to examine ICD practices along with the reactions of stakeholders in the form of retweets and “favorites” toward the information disclosed.

Intellectual capital (IC) is an important theme in corporate disclosure practices, as more than one-third of the published tweets refer to IC. The world’s largest companies focus on relational capital information, followed by human and structural capital. The main IC themes disclosed were management philosophy, corporate reputation and business partnering. Tweets related to IC are of greater interest to stakeholders than other tweets and provoke more reactions. There is no complete consistency between the topics most intensively disclosed by companies and those that elicit the most vivid responses from the addressees.

This study offers an understanding of the world’s largest companies’ practices that refer to ICD via social media and has implications for organizations in the creation and use of communication channels when developing a dialogue with stakeholders on topics regarding IC that may lead to better management of IC performance.

This paper is a response to the call for studies on ICD via social media, which is strongly highlighted in the recent literature concerning future research on IC and until now was almost absent in the field of business units. This research provides in-depth insights into the use of Twitter to disclose IC elements and indicates which fields and topics of this disclosure provoke stakeholders’ reactions, which is a novelty in ICD studies.