Topic Review
Calendar of 13 Months
Has anyone of us missed an event because he was confused between days and dates? Do we really remember the date of any day if we do not have a calendar? Is the current Gregorian Calendar efficient enough for use, and does it really facilitate our life or make it more complicated?  Have you ever thought about a much simpler way to calculate days and dates in a year? All these questions are answered in this article, in which the author proposes an original calendar that might facilitate our lives if we can apply it.
  • 30007
  • 28 Oct 2020
Topic Review
Food Marketing
It would seem important to analyse the relationships between food marketing and consumer choice, highlighting the role of brands in these frameworks. For this purpose, a literature review was carried out considering 147 documents from Scopus database for the topics of search “food marketing” and“choices” (search performed on 16 October 2020). As main insights, it is worth highlighting that the main issues addressed by the literature, concerning food marketing and consumer choices, are the following: economic theory; label and packaging; marketing strategies; agriculture and food industry; market segments; social dimensions; brand and branding. In turn, food marketing heavily conditions consumer choices; however, these related instruments are better manipulated by larger companies. In addition, this entry highlights that bigger companies have dominant positions in these markets which are not always beneficial to the consumers’ objectives.
  • 2284
  • 07 May 2021
Topic Review
An Analysis of the Board of Directors Composition
Abstract:   Purpose: The objectives of this study were to analyse certain aspects of the Board composition of Maltese listed companies (MLCs), namely Board size, independence, expertise, gender diversity and the chairperson/CEO links, and  how these may be improved. Design/Approach/Methodology: The study was designed around a qualitative approach of data collection. Semi-structured interviews were conducted with seventeen participants, consisting of fourteen company secretaries of MLCs, a representative of the Maltese regulator, a corporate advisor and a corporate lawyer. Findings: The nomination and appointment process of directors in MLCs relies mainly on networking, with a tendency to continuously appoint the same tried network of directors. This creates a barrier towards new talent being introduced into boardrooms. A general disagreement also persists as to what constitutes a truly independent Board member. Practical Implications: Practical experience often supplants academic qualifications when nominating and appointing directors. Moreover, female representation on the Boards of MLCs is still lacking. Notwithstanding the fact that the importance of having separate chairperson/CEO roles is acknowledged, there is likely to be strong resistance to any law rendering this mandatory.   Originality/Value: Studies relating to the composition of the Board of Directors in smaller states such as the island state of Malta are infrequent. This paper provides information that is of particular value to listed companies in smaller states and their stakeholders, including regulators and sheds more light on the priniciple of proportionailty when dealing with requirements imposed by the authorities.
  • 2260
  • 13 Apr 2021
Topic Review
Performance Evaluation of the Board of Directors
Abstract:   Purpose: The objectives of this paper are to analyse both individual and overall performance evaluations of the Board of Directors as carried out by Maltese Listed Companies (MLCs) and to assess the importance of such board evaluations to small shareholders. Design/Approach/Methodology: The study was designed around semi-structured interviews with fifteen MLC representatives and seven stockbrokers, as well as questionnaires administered to twenty-nine small shareholders. Findings: The findings indicate that, while Boards of Director evaluations are carried out in MLCs, they lack the necessary formal structures that specify critical evaluation measures. Thus one may infer that those charged with the responsibility of conducting evaluations are not being well determined. By departing from the recommendations of the Maltese Corporate Governance Code on performance evaluations, MLCs have generally opted to resort to an inward and more restricted style of evaluation, doing away with external or independent parties in the process.   Practical Implications: Recommendations include the promotion of shareholder interest by enhancing their awareness of the benefits they will stand to gain from the process and by involving them more in the process. Originality/Value: The paper considers possible evaluation measures that may be aimed to enhance both shareholder and public confidence in the exercise and also other ways by which it may be improved. It thus contributes to the literature, as yet scarce, which relates to corporate governance in small states.   Keywords: Performance evaluation, corporate governance, board of directors, MLCs.   JEL code: G34. Paper type: Research article.
  • 2210
  • 28 May 2020
Topic Review
Factors Affecting Consumer Food Choice
Understanding individual food choices is critical for transforming the current food system to ensure healthiness of people and sustainability of the planet. Throughout the years, researchers from different fields have proposed conceptual models addressing factors influencing the food choice, recognized as a key leverage to improve planetary and human health. However, a multidisciplinary approach is needed to better understand how different factors are involved and interact with each other in the decision-making process. The present paper reviews and analyzes existing models, providing an intact point-of-view by integrating key elements into a bigger framework. Key determinants of general food choice are identified and categorized, including food-internal factor (sensory and perceptual features), food-external factors (information, social environment, physical environment), personal-state factors (biological features and physiological needs, psychological components, habits and experiences), cognitive factors (knowledge and skills, attitude, liking and preference, anticipated consequences, and personal identity), as well as sociocultural factors (culture, economic variables, political elements). Moreover, possible directions of influence among the factors towards final food choice were discussed. The need of multidisciplinary impulses across research field with the support of empirical data are crucial for understanding factors influencing food choice as well as for enriching existing conceptual models. The framework proposed here would serve as a roadmap for facilitating communications and collaborations between research fields in a structural and systematic way.
  • 1871
  • 06 Feb 2021
Topic Review
Sustainability Accounting
Sustainability accounting is expanding in the academic context and business practice. It has different meanings but few definitions, and this demonstrates a lack of conceptualization in this regard. The concept is often used as a synonymous of environmental accounting, social accounting, or non-financial accounting. According to Zvezdov and Schaltegger (2013), it “entails systems, methods, and processes of creating sustainability information for transparency, accountability, and decision-making purposes. This includes the identification of relevant sustainability issues of the company, the definition of indicators and measures, data collection, overall performance tracking and measurement, as well as the communication with […] internal and external information recipients.
  • 1795
  • 27 Oct 2020
Topic Review
Financial Accounting and Sustainability Accounting
A phenomenon in development of accounting knowledge is the generalisation of accounting  principles and concepts from the traditional (financial) domain/context to the sustainability domain/context. This phenomenon draws debates between two schools. Some scholars support the way of simulation, maintaining it is necessary and inevitable for sustainability accounting researchers and practitioners to draw knowledge the financial accounting that has been familiar for them. But some scholars take a critical stance against the simulation, arguing that it is too difficult to apply financial accounting concepts to sustainability practices, for the two accounting contexts are significantly different from each other. But the sustainability accounting application of the materiality concept indicates another side of the phenomenon. That is, sustainability accounting academy should neither give up or discourage the way of generalisation, nor simply and directly simulate the definitions and practices of financial accounting concepts. 
  • 1533
  • 29 Oct 2020
Topic Review Peer Reviewed
Tourism Destination Marketing: Academic Knowledge
A holistic, multi-organization view of marketing or destination management organizations (DMOs) who must muster the best efforts of many partner organizations and individuals (stakeholders) to have the greatest success. Destination marketing is described as “a continuous, sequential process through which a DMO plans, researches, implements, controls and evaluates programs aimed at satisfying tourists’ needs and wants as well as the destination’s and DMO’s visions, goals and objectives”. The effectiveness of marketing activities depends on the efforts and plans of tourism suppliers and other entities. This definition posits that marketing is a managerial function/domain that should be performed in a systematic manner adopting and implementing the appropriate approaches, as well as suitable tools and methods. In doing so, it is believed that a tourism destination (through the organizational structure of a DMO) can attain the expected outputs beneficial to all stakeholders, i.e., the tourism industry, hosting communities/populations, and tourists/visitors. The effective implementation of tourism destination marketing principles and methods constitutes an efficient and smart pillar, a cornerstone to attain a balance/equilibrium between the perceptions and interests, sometimes conflicting, of stakeholders by minimizing the negative impacts and maximizing the benefits resulting from tourism. All the same, it is worth noting that marketing is not a panacea, nor a kind of magic stick. 
  • 1181
  • 13 Apr 2022
Topic Review
Sustainable food consumption in marketing
Lizbeth Salgado-Beltrán & Luis Felipe Beltrán-Morales The objetive is to define the Sustainable food consumption in marketing 
  • 1284
  • 30 Oct 2020
Topic Review Peer Reviewed
Non-Patent Literature
Non-patent literature is defined as scientific publications, technical standards, conference proceedings, clinical trials, books, manuals, technical or research reports, or any other technical scientific material which is cited in patents to show what has already been published and disseminated about the invention to be patented, in order to justify its novelty. These documents are considered technically relevant to the patent granting procedure and are cited along with other patents related to the same subject matter. 
  • 874
  • 13 Apr 2022
  • Page
  • of
  • 10
Top
Feedback