Straipsnyje nagrinejamas kaštu prognozavimas esant rizikai ir neapibrežtumui apgyvendinimo ir maitinimo paslaugu sektoriuje. Akcentuojama, kad kaštu valdymas yra svarbus imones pelno didnimui ar ...imones išlikimui susidurus su sunkumais rinkoje. Šio straipsnio tikslas - nustacius pardavimo savikainai didžiausia itaka darancias kaštu rušis, prognozuoti apgyvendinimo ir maitinimo paslaugu sektoriaus pardavimo savikaina, ivertinant rizika ir neapibrežtuma. Straipsnyje analizuojama kaštu klasifikacija, ju valdymo kryptys bei rizikos ir neapibrežtumo itakos kaštams teoriniai aspektai. Antroji straipsnio dalis yra skirta tyrimo metodikai, kuria remiantis bus atliekamas tyrimas, sudaryti. Trecioje straipsnio dalyje atliktas empirinis tyrimas ir identifikuoti kaštai, kurie turi didžiausia itaka pardavimo savikainai, bei prognozuoti kaštai atsižvelgiant i rizika bei neapibrežtuma apgyvendnimo ir maitinimo paslaugu sektoriuje. Reikšminiai žodžiai: kaštai, kaštu valdymas, kaštu prognozavimas, rizika, neapibrežtumas, apgyvendnimo ir maitinimo paslaugu sektorius. The article examines cost forecasting in the accommodation and catering services sector under the risk and uncertainty. It is emphasized that cost management is significant for increasing a company's profits or surviving in the face of market difficulties. This article aims to forecast the costs of sales in the accommodation and catering services sector under the risk and uncertainty. when the types of costs that have an essential impact on the cost of sales were determined. The first part of the article analyzes the distribution of costs, their management directions and theoretical aspects of the impact of risk and uncertainty on costs. The second part of the article is devoted to the development of the research methodology. The third part of the article presents empirical research on identifying the costs that have the most significant impact on the cost of sales and forecasting the total costs under the risk and uncertainty in the accommodation and catering services sector. Keywords: costs, cost management, cost forecasting, risk, uncertainty, accommodation and catering services sector.
Abstract Based on catering theory, this study employs a difference‐in‐differences model to investigate the impact of capital market liberalization on environmental, social, and governance (ESG) ...reporting greenwashing using mainland Hong Kong Connection Programs as a quasinatural experiment. Our findings indicate that corporate management increasingly engages in ESG reporting greenwashing in capital market liberalization to cater to foreign investors. This conclusion remains valid after controlling for endogeneity. Mechanistic analysis indicates that investor sentiment increases with capital market liberalization. In response, corporate management intensifies ESG reporting greenwashing to cater to foreign investors, and analysts' focus does not serve as a supervisory mechanism for restraining ESG reports greenwashing. Heterogeneity tests demonstrate that ESG reports greenwashing within the capital market diminishes for mandatory disclosure and state‐owned firms. However, ESG reports greenwashing intensifies among firms facing high financing constraints amid capital market liberalization. Overall, we identify a significant catering effect on ESG reporting amid capital market liberalization, offering a novel theoretical framework on greenwashing in ESG disclosures.
Nowadays, sustainable food choices are taking on an increasingly central role. This paper assesses the environmental loads and energy resources of meat-free (vegan and pescovegetarian) and ...meat-containing (traditional) restaurant soups and main dishes. The applied life-cycle assessment focuses on determining environmental loads and energy resources in restaurant products’ preparation, cooking, and end-of-life phases. Mann–Whitney and Kruskal–Wallis statistical methods were applied to investigate restaurant products’ distribution and carbon footprints. Furthermore, a sustainability assessment model was developed by integrating green-lean and life-cycle assessment approaches called “GreenCycLEAN”. Based on the analysis results, the whole life cycle of meat-free dishes has a lower environmental impact. However, the primary energy requirement of a vegetable soup is less favorable than that of a meat-containing soup. The preparation phase has higher burdens, and the cooking phase is the most energy intensive. Research results are helpful for the sustainability of catering establishments.
BackgroundThere is a need to address the poor dietary patterns of UK adolescents to reduce their risk of obesity and other lifestyle-related diseases. Schools provide an opportune setting to do so, ...as typically students consume at least one meal a day whilst at school. There is a developing research base on the use of food choice cues to promote healthy eating in school contexts. To support effective planning, it is necessary to understand the acceptability, feasibility, economic viability and potential opportunities and challenges of implementing such interventions. We aimed to explore these implementation factors from the perspectives of secondary school caterers.MethodsA qualitative study using remote interviews. We aimed to recruit catering staff from different secondary schools across the West Midlands, UK and invited representatives from national/regional catering providers. Interviews were structured around a topic guide and visual aid comprising images and brief explanations of example healthy food cues. We collected data on age group, job role and employer. Interviews were recorded and transcribed. Framework analysis was conducted in NVivo v12.Results12 participants took part (school catering managers/supervisors n=9; regional/national catering representatives n=3; 67% employed by external catering providers). Seven themes were identified and grouped into three categories: Acceptability (Suitability; Salient cues; Student engagement), Barriers (Catering decision drivers; Level of influence), and Enablers (Perceived role; Opportunities). Caterers considered healthy food cues to be suited to adolescents as it requires minimal reflective motivation on the part on the young person. Salient strategies included enhancing the positioning, visual appeal and portability of healthy items, improving the dining environment and focusing pricing/incentive strategies on increased quantity/portion size. Student engagement was seen as important in designing new food offerings. Some catering decision drivers conflicted with healthy eating strategies e.g. concerns over economic viability and food allergies. Some caterers felt that their role in healthy eating was diminished by external influences upon adolescent food choice, adolescent resistance to healthy eating efforts, and for some, a perception that school food is already healthy enough. Caterers believed healthy eating to be part of their role, so appeared motivated to implement healthy food cues; and identified key opportunities to implement these e.g. with year seven students.ConclusionThis research found that interventions using healthy food cues are acceptable to secondary school caterers, who are key implementers of these strategies. The exploration of the feasibility and acceptability of specific strategies will help inform future approaches to school food intervention.
This study aims to understand the current state of food waste in Taiwanese school food catering services and the causal configurations that make school food waste possible, as food waste management ...has generated considerable concern. Combining document analysis, direct weighing, observation, and semi-structured interviews, a mixed methodology was employed to collect data. In order to comprehend and quantify food waste, the amount of school lunch provided and food waste during a 35-day period were measured, as well as the inefficiency index of lunch food at the two schools. According to this study, the inefficiency index of all dishes offered at Y Senior High School by the same lunch caterer is lower than at X Girls High School. In addition, this study identifies seven factors that contribute to school food waste, comprising meal quality, rigid budget limitation, tracking and feedback system, unforeseen factors, partial eating behavior, environmental awareness, and lack of initiatives for reducing food waste. This research also proposes five strategies to improve the management of contracted catering companies in schools, thereby reducing school lunch waste from supply sources. Taiwan’s experience can serve as a model for countries in comparable situations and academically fills the gaps in the experiences of varied societies.
