Blanka Krauthacker and Elsa Reiner
Summarizes and discusses published data on the exposure to organochlorine pesticides (DDT, HCH isomers, HCB), polychlorinated biphenyls (PCB), polychlorinated dibenzo‐p‐dioxins…
Abstract
Summarizes and discusses published data on the exposure to organochlorine pesticides (DDT, HCH isomers, HCB), polychlorinated biphenyls (PCB), polychlorinated dibenzo‐p‐dioxins (PCDD) and polychlorinated dibenzofurans (PCDF). Presents the levels of organochlorine compounds found in human blood serum (general population and occupationally exposed subjects) and human milk. Also presents the calculated intake of organochlorine compounds by breast‐fed infants and their mothers. Observes no marked difference between levels of organochlorine compounds in population groups from Croatia and those reported from most European countries.
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Reiner Quick and Petra Inwinkl
This paper aims to clarify whether assurance on non-financial corporate social responsibility (CSR) reports impacts the perceptions and decisions of banks as capital providers…
Abstract
Purpose
This paper aims to clarify whether assurance on non-financial corporate social responsibility (CSR) reports impacts the perceptions and decisions of banks as capital providers. The authors investigate the effects of the type of assurance provider and the level of assurance provided on decisions by banks to grant credit, make their own personal investments or recommend share purchases to their customers. The study aims to expand the domain of assurance on CSR reports (CSRR) by taking up a call by Cohen and Simnett (2015), who ask for behavioral research on how non-financial report’s intended users interpret and react to assurance.
Design/methodology/approach
The paper is based on an experiment case on a fictitious company with a 2 × 2 + 1 between-subjects design. To overcome concerns regarding external validity and to prove results in a real-world setting, the authors selected German bank directors as subjects due to the extremely high relevance of banks to the German economy. The authors investigated the perceptions of 69 bank directors and analyzed the influence of CSR assurance on their decisions.
Findings
The findings suggest that assurance positively influences confidence in CSRR and that, consequently, bankers are more likely to make favorable decisions toward the reporting companies, such as approving applications for credit, investing themselves in the company or recommending the purchase of shares to their clients. These effects are stronger when an accounting firm provides the assurance and when the assurance level is reasonable rather than limited.
Research limitations/implications
The arguments presented are, strictly speaking, limited to the case in the experiment and the views held by the bank directors at the time the authors sent out the questionnaires. Moreover, the cell sizes are quite small. Nevertheless, the authors were able to find highly significant results.
Practical implications
The main implication of the paper is that the purchase of CSRR assurance services has a positive effect on bank directors’ perceptions and decisions. They favor the provision of such services by accounting firms and they prefer a reasonable assurance level. Thus, it can be concluded that bank directors perceive quality differences between assurance providers, are able to recognize the difference between reasonable and limited assurance and that the related information is relevant for their decisions.
Originality/value
This paper fulfils an identified need to study the influence of CSRR assurance on decisions by bank directors. The observation of a high decisions-usefulness of CSRR assurance suggests that regulators should consider mandating some form of assurance on non-financial reports throughout the EU member states.
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Sachin Batra and Aritra Halder
The construction industry has more propensity to negatively affect employees’ physical–mental well-being due to the inherently intense and demanding nature of the work involved…
Abstract
Purpose
The construction industry has more propensity to negatively affect employees’ physical–mental well-being due to the inherently intense and demanding nature of the work involved. Digitalization can streamline the construction processes, and reduce stress, overtime and overall job-related pressure generated due to the nature of employment, contributing to the well-being of employees. Hence, the authors examined how digitalization, technostress and individual resilience could contribute to construction professionals’ physical–mental well-being using the transaction model of stress, self-determination theory and job-demand resources theory.
Design/methodology/approach
Data were collected from 86 young professionals using a structured survey. The professionals were working in Indian construction organizations where digitalization is implemented extensively. The survey consists of 21 items to measure four latent variables namely digitalization, technostress, physical–mental well-being and individual resilience. The study employs a partial least squares structural equation modeling (PLS-SEM) approach to examine the theoretical model empirically.
Findings
The results revealed that digitalization was positively associated with physical–mental well-being and negatively associated with technostress. Further, individual resilience was a moderating variable in the relationship between digitalization and technostress. Finally, technostress partially mediated the relationship between digitalization and physical–mental well-being.
Originality/value
Digitalization has emerged as a valuable tool to tackle these challenges and improve the overall well-being of construction personnel. In the present study, digitalization is found to augment the physical–mental well-being of young construction professionals. Also, digitalization helps to significantly reduce technostress, thereby improving the physical–mental well-being of young professionals.