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Article
Publication date: 1 October 1995

Michelle McKinley, Michele Oliver and Margaret Livingston

Eating habits are changing, and snacking or “grazing”is on the increase, especially among children. Most of the convenient,pre‐packaged snack foods such as fizzy drinks…

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Abstract

Eating habits are changing, and snacking or “grazing” is on the increase, especially among children. Most of the convenient, pre‐packaged snack foods such as fizzy drinks, chocolate, crisps and biscuits are high in fat, sugar, salt and calories. This has implications for health. For this reason the Southern Health and Social Services Board (SHSSB), Northern Ireland, together with the Southern Education and Library Board (SELB), Northern Ireland, decided to set up a scheme to reward schools which had a healthy break‐time policy. Outlines an award scheme called Boost Better Breaks. All nursery, primary and post‐primary schools in the SHSSB were encouraged to participate. One of the criteria for qualification was “If any food is permitted at break‐time only fruit and/or milk can be taken”. Nursery schools were also allowed to have healthy snacks. Finds that, of schools in the SHSSB, 9 per cent (27) received the award on its pilot run, and because of its success the award scheme has now been extended to playgroups and special schools.

Details

Nutrition & Food Science, vol. 95 no. 5
Type: Research Article
ISSN: 0034-6659

Keywords

Article
Publication date: 12 July 2021

Rosa Lombardi, Antonietta Cosentino, Alessandro Sura and Michele Galeotti

This paper aims to examine the European Union (EU) 95/2014 Directive’s impact on large public companies. It chose Italy as a pivotal country that made non-financial information…

Abstract

Purpose

This paper aims to examine the European Union (EU) 95/2014 Directive’s impact on large public companies. It chose Italy as a pivotal country that made non-financial information assurance mandatory, going beyond the EU Directive’s original requirements. Specifically, it investigates how the UE Directive fosters institutionalisation of the non-financial reporting (NFR) process in organisations.

Design/methodology/approach

Two large public companies in Italy are used as case studies. Data are gathered from annual and integrated reports, institutional websites and semi-structured interviews with the managers and employees involved in different organisational positions. The authors adopted the neo-institutional theory as a theoretical lens to identify the organisations’ response to the (external) institutional pressures influencing corporate reporting practices.

Findings

The findings demonstrate how the EU Directive fostered changes to large public companies’ reporting practices and external pressures contributed to influencing changes to internal organisational practices in terms of new internal processes, procedures and structures. These changes are motivated by the companies’ need to guarantee reliable information to be produced in their non-financial reports.

Practical implications

This paper helps academics and policymakers to advance NFR practices by understanding regulatory factors that can foster changes in the internal reporting process and responsibility within organisations.

Originality/value

The findings provide some empirical insights to foster reflections on the EU Directive’s effectiveness in changing reporting practices. This paper contributes to enriching the literature on institutional theory in shaping mandatory non-financial disclosure by identifying the institutional pressures influencing the effectiveness of regulations to change NFR practices.

Details

Meditari Accountancy Research, vol. 30 no. 6
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 31 December 2019

Patrizia Di Tullio, Diego Valentinetti, Christian Nielsen and Michele Antonio Rea

This paper aims to investigate how firms disclose the presentation and content of business model (BM) information in corporate reports to manage their legitimacy in response to…

Abstract

Purpose

This paper aims to investigate how firms disclose the presentation and content of business model (BM) information in corporate reports to manage their legitimacy in response to European Directive 2014/95.

Design/methodology/approach

Legitimacy theory is used to identify disclosure strategies pursued by firms in reaction to the new regulation. To understand how firms adopt these strategic responses, semiotic analysis is applied to a sample of European companies’ reports through Crowther’s (2012) framework, which is based on a mechanism of binary oppositions.

Findings

Half of the sample strategically choose to comply with the European Union (EU) Directive regarding BM information through the use of non-accounting language, figures, and diagrams. Other firms did not disclose any substantive information but managed the impression of compliance with the regulation, while the remainder of the sample dismissed the regulation altogether.

Research limitations/implications

This study demonstrates how organisations use the disclosure of BM information in their corporate reports to control their legitimacy. The results support the idea that firms can acquire legitimacy by complying with the law or giving the impression of compliance with the regulation. This study provides evidence on the first-time adoption of the EU Directive, and therefore, future research can enlarge the sample and conduct the analysis over a broader time frame.

Practical implications

A more precise indication of the EU Directive regarding “where” firms should report BM information, “how” the description of a BM should refer to the environmental, social, governance (ESG) factors, and a set of performance measures to track the evolution of a company’s BM overtime is needed.

Originality/value

While there has been a notable amount of research that has applied content analysis methodologies to investigate the thematic and syntactic aspects of BM disclosure in corporate reports, only a few studies have investigated BM disclosures in relation to the EU Directive. Furthermore, the application of semiotic analysis extends beyond traditional content analysis methodologies because it considers the structure of the story at many levels, thus developing a more complete textual picture of how BMs are described, allowing an analysis of the reasons behind the disclosure strategies pursued by firms.

Details

Meditari Accountancy Research, vol. 28 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 30 September 2015

Lucia Parisi, Teresa Di Filippo and Michele Roccella

Cornelia de Lange syndrome (CdLS) is a congenital disorder characterized by distinctive facial features, growth retardation, limb abnormalities, intellectual disability, and…

Abstract

Cornelia de Lange syndrome (CdLS) is a congenital disorder characterized by distinctive facial features, growth retardation, limb abnormalities, intellectual disability, and behavioral problems. Cornelia de Lange syndrome is associated with abnormalities on chromosomes 5, 10 and X. Heterozygous point mutations in three genes (NIPBL, SMC3 and SMC1A), are responsible for approximately 50-60% of CdLS cases. CdLS is characterized by autistic features, notably excessive repetitive behaviors and expressive language deficits. The prevalence of autism spectrum disorder (ASD) symptomatology is comparatively high in CdLS. However, the profile and developmental trajectories of these ASD characteristics are potentially different to those observed in individuals with idiopathic ASD. A significantly higher prevalence of self-injury are evident in CdLS. Self-injury was associated with repetitive and impulsive behavior. This study describes the behavioral phenotype of four children with Cornelia de Lange syndrome and ASDs and rehabilitative intervention that must be implemented.

Details

Mental Illness, vol. 7 no. 2
Type: Research Article
ISSN: 2036-7465

Keywords

Open Access
Article
Publication date: 28 May 2020

Alessandro Pagano, Elisa Carloni, Serena Galvani and Roberta Bocconcelli

This paper aims to provide a contribution on the diffusion of Industry 4 (I4.0)-related knowledge in industrial districts (IDs). The main goal is to examine the dissemination of…

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Abstract

Purpose

This paper aims to provide a contribution on the diffusion of Industry 4 (I4.0)-related knowledge in industrial districts (IDs). The main goal is to examine the dissemination of I4.0 knowledge, exploring the main mechanisms for its spreading and highlighting the main factors shaping such processes. Focus is on dissemination processes in IDs active in traditional industries, which could represent the “periphery” of I4.0 application context.

Design/methodology/approach

The methodology is qualitative. Notably, this paper presents a case study of the Pesaro ID specialized in furniture/woodworking machinery sector. A total of 18 in-depth one-to-one interviews have been conducted with relevant informants from a variety of organizations within the cluster: companies, institutions and universities.

Findings

The complexity of I4.0 requires a combination of traditional mechanisms with innovative ones within IDs characterized by the emergence of new players, activities and resources. These changes led to three main evolving patterns: the horizon of I4.0 upgrading shows blurred boundaries in terms of sectors and geographic location, the I4.0 diffusion appears fragmented in terms of initiatives and projects by both firms and institutions and the dissemination of I4.0 knowledge pushes ID firms and institutions to pursue deliberate initiatives leading to innovative forms of “collective” cooperation.

Originality/value

This paper contributes to both theory and practice. From the theoretical point of view, this paper contributes to the literature on innovation in IDs and clusters on two interrelated grounds. First, it provides further research on I4.0 and IDs and clusters. Second, it contributes to the stream of research on knowledge creation and diffusion in IDs and clusters, providing empirically based insights over emerging local learning processes in IDs. Moreover, relevant managerial and policy implications stem from the analysis.

Details

Competitiveness Review: An International Business Journal , vol. 31 no. 1
Type: Research Article
ISSN: 1059-5422

Keywords

Article
Publication date: 31 October 2011

Alexander Hahn and Michèle Morner

The purpose of this paper is to examine the strategic and organizational difficulties of multidivisional corporations with solution business (product service bundles). Most large

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Abstract

Purpose

The purpose of this paper is to examine the strategic and organizational difficulties of multidivisional corporations with solution business (product service bundles). Most large multidivisional corporations are organized in a way that supports independence and market orientation of their organizational units. Solutions, however, require a high level of interaction and cooperation between corporate units. The authors collect evidence for this contradiction and resulting difficulties and propose a shift in the value creation strategy towards corporate headquarters having a stronger steering influence.

Design/methodology/approach

The authors analyze the economic performance of the largest semiconductor suppliers and relate these results to their product and solution focus. They then derive initial strategic recommendations based on the findings and organizational strategy literature.

Findings

Multidivisional companies that just add solution business onto their existing product‐based strategy experience difficulties. To overcome these, strategic adjustments are proposed that will lead to a stronger steering influence by corporate headquarters.

Practical implications

This paper shows the necessity of adjustments to corporate strategy when solution business is pursued. Companies need to actively support the interaction of their corporate units in the light of solution business.

Originality/value

It is recognized that solely solution‐focused companies require a different business model to product‐focused companies. However there has been little discussion on strategic adjustments by companies that supplement their existing product business with solutions.

Details

Journal of Business Strategy, vol. 32 no. 6
Type: Research Article
ISSN: 0275-6668

Keywords

Article
Publication date: 5 June 2017

Marcello Risitano, Ilaria Tutore, Annarita Sorrentino and Michele Quintano

The impact of national culture on tourist behavior has been analyzed in several studies, but none of them focused on its discriminating impact on behavioral intentions during a…

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Abstract

Purpose

The impact of national culture on tourist behavior has been analyzed in several studies, but none of them focused on its discriminating impact on behavioral intentions during a mega-event. Using Hofstede’s cultural dimensions, this paper aims to explore the influence of national cultural values on tourist behaviors (experience, satisfaction and behavioral intentions) during the America’s Cup World Series (ACWS) in Naples.

Design/methodology/approach

The paper presents a quantitative analysis of primary data gathered through a survey of a convenience sample of tourists (n = 612) conducted during the ACWS organized by the City of Naples in April 2013.

Findings

The findings confirm that national cultural clusters represent an important driver of behavioral intentions: tourists from different geographic clusters showed different intention to return and intention to recommend by word of mouth, caused by different levels of individualism and uncertainty avoidance.

Practical implications

For destination marketing managers, this study throws light on how the national culture of tourists may influence their experiences and behavioral intentions.

Originality/value

Despite the richness of works on the tourism experience, few studies have investigated the effect of national culture on tourists’ experience, satisfaction and behavioral intentions during and after a sport mega-event.

Details

International Journal of Culture, Tourism and Hospitality Research, vol. 11 no. 2
Type: Research Article
ISSN: 1750-6182

Keywords

Article
Publication date: 9 October 2017

Martin Powell and Michele Castelli

The purpose of this paper is to critically explore hybrid organisations in health care. It examines the broad literature on hybrids focusing on issues of perspective, definition…

Abstract

Purpose

The purpose of this paper is to critically explore hybrid organisations in health care. It examines the broad literature on hybrids focusing on issues of perspective, definition, sub-type and level. It then presents the results of the literature review of hybrid health care organisations, exploring which organisations have been viewed as hybrids, and then examining studies in more detail with respect to the research questions.

Design/methodology/approach

It critically explores the literature on hybrid organisations in health care through a structured search.

Findings

It is found that a wide variety of hybrid forms exist, but not clear what they combine or how they combine it. However, the level of depth from some of these studies is rather limited, with little consensus on definition, and relatively few drawing on any explicit conceptual perspective. It seems that the wider hybridity literatures have limited influence of studies of hybrid health care organisations.

Originality/value

As far as the authors are aware, this paper is the first attempt to critically review the literature on hybrid organisations in health care. It is concluded that it is difficult to define and explain hybrid health care organisations. Health care hybrids appear to be chameleons as they appear to be able to change their form to different observers.

Details

Journal of Health Organization and Management, vol. 31 no. 7/8
Type: Research Article
ISSN: 1477-7266

Keywords

Article
Publication date: 1 November 1999

Michele Di Terlizzi, Paul Cambridge and Pam Maras

Assessment, care management and service planning for people with challenging needs should be sensitive to gender and ethnicity for equitable and appropriate service provision…

Abstract

Assessment, care management and service planning for people with challenging needs should be sensitive to gender and ethnicity for equitable and appropriate service provision. This paper explores the relevant literature to map and identify the issues, and profiles a exploratory study of special schools, adult residential services and community support teams, to identify the gender and ethnic characteristics of people with learning disabilities and challenging behaviours. The findings suggest that gender stereotypes contribute to the attribution of maladaptive behaviour in boys, significant in severe and moderate learning disabilities in schools. The findings on ethnicity are discussed with reference to staff training and the implications of providing gender‐sensitive and culturally appropriate service responses and support.

Details

Tizard Learning Disability Review, vol. 4 no. 4
Type: Research Article
ISSN: 1359-5474

Article
Publication date: 1 June 1997

Eric Magnuson

Approaches to the sociology of culture have largely been constituted around the long tradition of functionalism in sociology. This has hampered the field greatly. Among other…

Abstract

Approaches to the sociology of culture have largely been constituted around the long tradition of functionalism in sociology. This has hampered the field greatly. Among other shortcomings, this intellectual foundation has led to a limited understanding of ideology and civil society, a conservative political orientation and an overdeterministic view of social action and the actor. In this paper, I explore and then apply a new approach to the sociology of culture, one that attempts to conceptualize more robustly the dynamics of ideology, ideological conflict and civil society. As part of this project, I endeavor to map out a critical cultural perspective that establishes a multidimensional understanding of the contingency of social action.

Details

International Journal of Sociology and Social Policy, vol. 17 no. 6
Type: Research Article
ISSN: 0144-333X

1 – 10 of 76