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1 – 5 of 5Nunzia Nappo, Damiano Fiorillo and Giuseppe Lubrano Lavadera
There is extensive literature on the determinants of job tenure insecurity. However, very little is known about the individual drivers of labour market insecurity. Additionally…
Abstract
Purpose
There is extensive literature on the determinants of job tenure insecurity. However, very little is known about the individual drivers of labour market insecurity. Additionally, while a piece of literature shows that volunteering improves workers' income, no study considers volunteering as an activity which could help workers to feel more confident about their perception of labour market insecurity if they lost or resigned their jobs. Therefore, purpose of this paper is to study whether workers who volunteer are less likely to perceive labour market insecurity.
Design/methodology/approach
The paper employs data from the sixth European working conditions survey which provides a great deal of information on working conditions. For the empirical investigation, probit model as well as robustness analysis have been implemented.
Findings
Results show that employees who do voluntary activities have a greater likelihood of declaring perceived labour market insecurity, which is nearly 3 percentage points lower, than employees who do not volunteer. Findings suggest that governments need to improve the relationship between for-profit and non-profit sectors to encourage volunteering.
Originality/value
This is the first study which considers volunteering as an activity which could help workers to feel more confident about their perception of “labour market insecurity”. Most of the studies on “labour market insecurity” do not focus on the workers individual characteristics but mainly on the labour markets institutional characteristics and welfare regimes differences.
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Carlo Giannetto, Angelina De Pascale, Giuseppe Di Vita and Maurizio Lanfranchi
Apples have always been considered a healthy product able to provide curative properties to consumers. In Italy, there is a long tradition of apple consumption and production both…
Abstract
Purpose
Apples have always been considered a healthy product able to provide curative properties to consumers. In Italy, there is a long tradition of apple consumption and production both as a fresh product and as processed food. However, as with many other products, the consumption of fruits and vegetables and, more specifically apples, has been drastically affected by the first lockdown in 2020. In this project, the authors investigate whether the change in consumption habits had long-lasting consequences beyond 2020 and what are the main eating motivations, food-related behavior and socio-demographic affecting the consumption of fruits and vegetables after the pandemic.
Design/methodology/approach
The authors ran two online surveys with 1,000 Italian consumers across a year (from October 2021 to December 2022). In the study, participants answered questions about their consumption habits and their eating motives. Out of 1,000 consumers, the authors included in the final analysis only the participants who answered both surveys, leaving a final sample of 651 consumers.
Findings
The results show that participants have allocated more budget to fruit and vegetables after the lockdown than before it. Moreover, consumers reported an average increase in the consumption of apples. However, the increase was more pronounced for people aged between 30 and 50 years old and identified as female. After showing the difference across time, a cluster analysis identified three main segments that differ in their eating motives, place of purchase and area of residence.
Practical implications
Overall, the results contribute to a better understanding of how the global pandemic is still affecting people's daily life. Moreover, the findings can be used to guide the marketing and communication strategies of companies in the food sector.
Originality/value
To the best of the authors' knowledge, this is the first study that investigates changes in the consumption of fruits and vegetables, and, more specifically, apples, in Italy more than one year after the beginning of the COVID-19 pandemic. Moreover, the study proposes a classification of consumers based on their habits in a time frame during which the COVID-19 wave was at its bottom which is not currently present in the literature.
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Matteo Pozzoli, Francesco Paolone, Elbano de Nuccio and Riccardo Tiscini
This paper aims to investigate materiality judgement providing insights, critiques and future research paths in light of the open debate on the role of materiality in corporate…
Abstract
Purpose
This paper aims to investigate materiality judgement providing insights, critiques and future research paths in light of the open debate on the role of materiality in corporate financial disclosure, highlighting potential connections and implications with sustainability and intellectual capital (IC) reporting.
Design/methodology/approach
The research presents an overview of the analysis of financial materiality, including new stimuli from recent studies and regulatory requirements for financial and non-financial reporting. Accordingly, this study used a systematic literature review (SLR) based on a combination of content, text and bibliometric analysis of materiality in accounting research studies, collecting data from the Scopus database as one of the most relevant repositories.
Findings
The SLR identified four relevant research trends, concerning: (1) the relevance of materiality principles in corporate disclosure; (2) financial reporting practices and materiality; (3) theories and approaches in defining financial materiality and (4) the existence of quantitative and qualitative thresholds in the materiality judgement.
Research limitations/implications
The results provide theoretical and practical implications when comprehending the development of the concept of financial materiality in financial statements and whether they can be appropriate in reporting IC as well. We identified future research paths.
Practical implications
From a practical perspective, this study is useful for companies implementing financial materiality based on stakeholder engagement and improving their transparency in financial and non-financial reporting practices.
Social implications
The research investigates if the process for assessing materiality is in line with the expectations of all stakeholders involved in financial and non-financial reporting.
Originality/value
This research is the first to investigate the scientific basis and applicability of the concept of financial materiality to sustainability and IC reporting.
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Souty Adel Nassef Beskhyroun and Mohamed Abdel-Aziz
This paper aims to assess the efficiency of emulsified essential oils in glycerol as eco-friendly antimicrobial and plasticized agents added to the biopolymer of gelatin for…
Abstract
Purpose
This paper aims to assess the efficiency of emulsified essential oils in glycerol as eco-friendly antimicrobial and plasticized agents added to the biopolymer of gelatin for lining historical oil paintings on canvases.
Design/methodology/approach
Cedar oil, cinnamon oil and their mixtures were emulsified in glycerol and incorporated into gelatin adhesive as green biocides and plasticizers. Physical, biological, chemical and mechanical tests were conducted on experimental mock-ups to assess the gelatin-based adhesive formulations for the reinforcement of canvas supports. Scanning electron microscope, colorimetric measurements, antimicrobial activity test, attenuated total reflection-Fourier transform infrared spectroscopy, tensile strength and elongation tests were carried out on the mock-ups before and after the artificial aging.
Findings
The formulations of gelatin-based adhesive with cinnamon and cinnamon-cedar mixture emulsified in glycerol proved their efficiency on the antimicrobial activity test, chemically delaying the decomposition of gelatin and accordingly providing compatible mechanical properties. Gelatin-based adhesive with emulsified cinnamon oil showed a slight yellowing that was quite improved with the mixture of the cinnamon-cedar-based adhesive formulation.
Originality/value
This study promotes a green approach to lining historical oil paintings by developing green formulations from bio-based origins that minimize the shrinkage and microbial infection of gelatin for lining paintings.
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