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The purpose of this paper is to evaluate the influence of nutritional information on menu choices in a higher educational setting using a menu designed by the students themselves.

Based on USDA healthy eating standards, a menu comprising seven healthy and seven unhealthy meal options were presented, once unlabeled as control (n=214) and once labeled with healthy and non-healthy nutrient icons as an intervention test menu (n=212).

Findings demonstrate that despite a positive observed trend, there were no significant differences between healthy selection of labeled and unlabeled dishes (p=0.16).

Providing nutritional information in student cafeterias may be challenging but helpful. However, more strategies need to be developed with student input to provide nutrition data on menus in an informative, comprehensive, yet friendly way that encourages healthy eating in campus foodservices.

No labeling system or legislation can control choices made by individuals, so the responsibility for a healthy selection must always remain personal. However, consumers should have input on menus as they have a stake in the outcome of the products.

This novel study tested a student-designed menu to assess whether user input can influence food choice.

This study aims to add empirical evidence to the intellectual capital (IC) literature by enhancing understanding of voluntary online IC disclosure (ICD) practices in knowledge-based institutions such as universities from an international standpoint. The ultimate purpose of this study is to examine how different variables related to size, internet visibility and certain corporate governance attributes (i.e. board size and board gender diversity) affect the extent to which universities from different world’s countries convey ICD through websites.

This study investigates a sample of 100 international universities selected according to the QS World University Rankings 2020 to examine the level of ICD provided through their official websites. It uses a content analysis to measure the actual amount of IC information disclosed by these universities and a regression model to test the impact of the explanatory variables.

Empirical results demonstrate a negative impact of the board size and a positive effect of board gender diversity and internet visibility on the level of IC information disclosed by international universities on their website. They also demonstrate a non-significant effect of university size.

This study contributes to enriching the academic literature in different ways. In the first place, it extends the field of application of the stakeholder theory. In the second place, this study sheds light on the actual ICD level of international universities. In the third place, it examines the ICD through a channel – websites – which are still little explored by the academic literature. Finally, this study increases knowledge about the factors that can influence the ICD disclosure of international universities.

The purpose of this paper is to inform the readers of the design process and practical implications of a new gripping device created by the authors.

We have developed a novel gripping device based on the biomechanics of the feeding apparatus of the marine mollusk, Aplysia californica. The gripping device uses modified McKibben artificial muscles arranged in rings and placed in parallel. The rings contract sequentially to produce peristalsis, which moves a grasping mechanism back and forth through the rings.

The central grasper is capable of conforming to soft and irregular material.

This device could have novel applications both for removal of tissue in medical applications and for removing material from clogged plumbing lines.

This paper demonstrates the utility of using biological inspiration for developing novel robotic devices and suggests new ways of handling slippery, irregular, and fragile material.

First, the paper examines the extent of environmental disclosures (EDs) made by the Malaysian local governments (LGs) on their websites. Second, it examines the patterns of disclosure with the aim of investigating the underlying motive behind the EDs.

A descriptive content analysis was employed to measure the EDs. A disclosure instrument, based on the extant studies, is designed to facilitate the measurement process.

The results suggest that LGs of various levels, have taken the initiative to report EDs on their websites even in the absence of any statutory reporting regulations either by the state or federal government. Differences in the types of EDs are also apparent and consistent with the premise of legitimacy theory.

A paucity of prior studies measuring EDs made at the LG level is observed in the literature. Research evidence focussing on the EDs reported on the websites is even more scarce. This lack of research contributes to a limited understanding on the development and challenges of the environmental reporting practices within the developing country's perspective. Moreover, generalising the findings of studies conducted in developed countries may not be possible due to a number of regulatory, political and socio-economic factors.

The purpose of this paper is to investigate the extent and quality of online intellectual capital (IC) disclosure released via websites and social media in relation to university stakeholders’ information needs in Spanish public universities. In addition, this paper examines whether there are differences in the online IC disclosure according to the type of university.

The study applies content analysis and a survey. The content analysis was used to analyse the websites and social media (Twitter, Facebook, LinkedIn and Instagram) of all Spanish public universities in the year 2019, whereas the survey was submitted to all members of the Social Councils of Spanish public universities.

The findings indicate that university stakeholders attach great importance to online disclosure of specific information about IC. However, the findings emphasise that Spanish universities’ website and social media content are still in their infancy. Specifically, this study found that the quality of disclosed information on IC in public universities’ websites is of low level, particularly with regard to the disclosure of relational capital. The study found that the information provided by Spanish public universities via social media mainly concerns the structural and relational capital. Likewise, the results of this paper evidence that the larger and more internationally focused universities reveal more online information on IC.

The results of the research may be beneficial for managers of higher education institutions as a basis for developing adequate strategies addressing IC disclosure through the websites. In order to satisfy the information needs of university stakeholders, Spanish universities can be recommended to focus on reporting higher-quality information on financial relations, students’ satisfaction, quality standard, work-related knowledge/know-how and collaboration between universities and other organisations such as firms, local government and society as a whole.

This study explores two innovative tools to provide IC disclosure in the higher education institutions context, namely, websites and social media, whereas previous studies focused on traditional tools as annual report. Likewise, this study considers the quality of this information.

In the field of behavioral disabilities, systematic direct observation (SDO) has been an integral tool for describing and explaining relationships between student and teacher behavior in authentic classroom settings. However, this method of measurement can be resource-intensive and presents a series of complex decisions for investigators. The purpose of this chapter is to review a series of critical decisions investigators must make when developing SDO protocols to address their research questions. After describing each decision point and its relevance to the measurement system, we identify trends and special considerations in the field of behavioral disabilities with respect to each decision. We organize content according to deciding what to measure, deciding how to measure it, and critical steps to prevent system breakdowns. Finally, we identify avenues for research to further the impact of SDO in the field of behavioral disabilities.

Research dealing with non-financial reporting formats in public sector organizations is progressively expanding. This paper systematizes the existing literature with the aim of understanding how research is developing and identifying the gaps in need of further investigation.

A structured literature review was conducted by rigorously following the steps defined in previous studies. The structured nature of the literature review paves the way for a solid understanding and critical analysis of the state of the art of research on non-financial reporting formats in public sector organizations.

The critical analysis of the literature shows that most existing studies have focused on sustainability reporting in higher education institutions, local governments and state-owned enterprises, while remaining silent on the healthcare sector. Additional theoretical and empirical approaches should feed future research. Several areas deserve further investigations that might impactfully affect public sector organizations, standard setters, practitioners and scholars.

This paper offers a comprehensive review of the literature on different reporting formats that public sector organizations adopt to report various dimensions of their performance to both internal and external stakeholders. The structured literature review enables the identification of future directions for the literature in this field.

The purpose of this paper is to explore a new way to disclose intellectual capital (IC) in universities through their websites. Going beyond traditional tools used for intellectual capital disclosure (ICD), this study aims at identifying possible determinants of ICD via the web.

This paper analyses the institutional websites of a sample of Italian universities adapting the theoretical framework developed by Low et al. (2015) to the peculiarities of the Italian university system. Moreover, the relationship between certain explanatory factors identified in previous research and the extent of online ICD represented by two disclosure indexes was tested through an ordinary least squares regression model.

The analysis reveals the extensive use of ICD via websites, especially regarding human and internal capital, while the disclosure of external capital through this means is still limited. Internationality and online visibility both positively affect the extent of a university’s ICD.

The paper represents the first study investigating online ICD and its determinants in universities, contributing new knowledge to help answer the how and what of the matter.

The results can serve as encouragement to university managers to enhance online ICD to meet the information needs of a wider audience.

This is the first study to provide evidence about online ICD in universities and to reveal some of the possible determinants to improve this disclosure.

The purpose of this paper is twofold. First, it identifies whether sustainability reporting has become an institutionalized cultural norm in the daily routines and organizational practices of Spanish public hospitals. Second, it finds out why sustainability reporting has become (or not) an institutionalized norm in the Spanish public hospital field.

To accomplish the research aims, the authors have adopted a qualitative method approach by combining two main data sources: (1) a documentary analysis of reports published by 60 Spanish public hospitals that consistently maintained their commitment to this activity over the past 10 years; and (2) a semi-structured interview with seven hospital managers and with seven participants from professional organizations.

The authors have found that sustainability reporting has not become an institutionalized practice in the Spanish public hospital setting. Based on the notion of normativity, the findings indicate that the institutional conditions that support the emergence of a norm are not met (Bebbington et al., 2012). In particular, the lack of a coherent normative framework, the absence of congruence with previous similar practices and the lack of clarity in the norm explain why a reporting norm has not emerged. Currently, the societal context has not developed an appropriate discourse around the development of sustainability reporting in the Spanish public sector.

The contribution of this research is double: (1) From a practical level, this paper contributes to the accounting literature by analyzing the development of sustainability reporting practices in the public sector; (2) According to the notion of normativity, the novelty of this paper is to explore whether a sustainability reporting norm emerges in Spanish public hospitals.

This column has always intended to provide in‐depth, comparative reviews of abstracting services, indexes, serial bibliographies, yearbooks, directories, almanacs and other serial tools which would normally be housed in reference departments. For the purposes of this column, reference serials are materials which must meet two rather flexible requirements: they must be useful as reference sources and they must be issued as serials or be titles which are superseded periodically by new editions.