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Children’s daily consumption of food in childcare institutions has an impact on their public health nutritional status. The collaboration of parents and employees of kindergartens is important to ensure healthy eating habits among the next generation. Consequently, evaluations of lunch schemes are important to provide a good foundation for enhancing communication between home and institutional settings. The aim of this article is to assess parental satisfaction and identify themes related to parental perceptions of lunch schemes in Danish kindergartens. A survey was developed and distributed in four kindergartens with lunch schemes. A combination of closed and open questions were used to evaluate satisfaction and identify positive and negative aspects of the lunch schemes. Parents of 93 children participated in the study and the response rate was 55%. Eighty-nine percent expressed satisfaction with their children’s lunch scheme. According to parents, the most positive aspects were that lunch schemes serve a variety of food, their ability to prevent neophobia, that children learn that eating is a social occasion, and that the arrangements offer convenience to parents. The negative aspects identified were the lack of communication between the kindergarten childcare institutions and the parents regarding the food. Overall, parents are very satisfied with their children’s lunch schemes; however, the information between institutions and parents could be improved. 相似文献
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CSR in SMEs: do SMEs matter for the CSR agenda? 总被引:1,自引:0,他引:1
In this paper we argue that the collective grandness of small business is often underestimated in CSR research and policy-making. We emphasize the importance of understanding the contexts and the ways in which small- and medium-sized companies engage in CSR and how they differ from multinational companies. We suggest that it might be that researchers and practitioners are asking the wrong questions in their ambitions to prove 'the business case for CSR'. Perhaps we should rather focus on the 'how' and the 'with what impact' questions to understand better the SME engagement in CSR. 相似文献
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This study developed and tested a model of culture’s effect on budgeting systems, and hypothesized that system variables and reactions to them are influenced by culture-specific work-related and ethical values. Most organizational and behavioral views of budgeting fail to acknowledge the ethical components of the problem, and have largely ignored the role of culture in shaping organizational and individual values. Cross-cultural differences in reactions to system design variables, and in the behaviors motivated or mitigated by those variables, has implications for the design and effectiveness of budgeting systems. The data largely support our research model, demonstrating the hypothesized national cultural differences in system design variables (e.g., participation, standards tightness, budget emphasis, etc. which we characterized as the opportunity and incentives to create budgetary slack), and the expected relationship between incentives (but not opportunity) to create slack and slack creation behavior. The data demonstrate hypothesized cultural differences in ethical ideology but show ethical ideology related to slack creation behavior only for U.S. managers. A discussion of the results and their implications is included. 相似文献
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Economic Analysis for the UK National Ecosystem Assessment: Synthesis and Scenario Valuation of Changes in Ecosystem Services 总被引:1,自引:0,他引:1
Ian J. Bateman Amii R. Harwood David J. Abson Barnaby Andrews Andrew Crowe Steve Dugdale Carlo Fezzi Jo Foden David Hadley Roy Haines-Young Mark Hulme Andreas Kontoleon Paul Munday Unai Pascual James Paterson Grischa Perino Antara Sen Gavin Siriwardena Mette Termansen 《Environmental and Resource Economics》2014,57(2):273-297
We combine natural science modelling and valuation techniques to present economic analyses of a variety of land use change scenarios generated for the UK National Ecosystem Assessment. Specifically, the agricultural, greenhouse gas, recreational and urban greenspace impacts of the envisioned land use changes are valued. Particular attention is given to the incorporation of spatial variation in the natural environment and to addressing issues such as biodiversity impacts where reliable values are not available. Results show that the incorporation of ecosystem services and their values within analyses can substantially change decisions. 相似文献
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The paper introduces the communication view on Corporate Social Responsibility (CSR), which regards CSR as communicatively constructed in dynamic interaction processes in today’s networked societies. Building on the idea that communication constitutes organizations we discuss the potentially indeterminate, disintegrative, and conflictual character of CSR. We hereby challenge established mainstream views on CSR such as the instrumental view, which regards CSR as an organizational instrument to reach organizational aims such as improved reputation and financial performance, and the political-normative view on CSR, which highlights the societal conditions and role of corporations in creating norms. We argue that both the established views, by not sufficiently acknowledging communication dynamics in networked societies, remain biased in three ways: control-biased, consistency-biased, and consensus-biased. We discuss implications of these biases and propose a future research agenda for the communication view on CSR. 相似文献
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We demonstrate analytically and empirically that valuing a firm with foreign operations in the presence of exchange rate uncertainty requires information on the foreign operating cash flows disaggregated by currency and persistence. In particular, given consolidated earnings, investors need information on the exchange gain or loss on permanent foreign operating cash flows. We extend the model to show how the permanent foreign cash flows can be used to condition the change in the translation adjustment to make it value‐relevant; however, using the permanent foreign cash flows directly is superior for valuation purposes. The empirical tests support our hypothesis that the market response to exchange rate movements is sensitive to the relative magnitudes of revenues and costs denominated in each foreign currency in which a firm has transactions. Disclosure of cash flows by currency should enhance the valuation of firms with foreign operations. 相似文献