The value relevance of digitalization disclosure in integrated reports: A South African perspective

The inevitable disruptions in the Fourth Industrial Revolution necessitates that companies provide investors with digitalization disclosure in integrated reports. This paper investigated whether digitalization disclosure in integrated reports affects the share prices of South African listed companies. The relationship between digitalization disclosure and share prices is examined using the Ohlson (1995) Model through the application of panel data. A new proxy for the “other information” variable in the Ohlson (1995) Model was created for digitalization disclosure by developing a disclosure index to measure the scope of digitalization disclosure in integrated reports. The disclosure index was incorporated into a new text analysis software named the Fourth Industrial Revolution Disclosure Analysis Tool (4IRDAT), which uses algorithms based on natural language processing techniques to facilitate the content analysis of digitalization disclosure in integrated reports. Two scenarios were evaluated: including loss-making companies and excluding loss-making companies. The sample size, including loss-making companies and excluding loss-making companies, was 90 (270 observations) and 72 (216 observations), respectively, for three years from 2018 to 2020. It was established that there was an increase in digitalization disclosure over three years. The results indicated that digitalization disclosure had yet to be incorporated in the share price of South African listed companies for both scenarios. This study is indispensable to regulators, practitioners, standard setters, and academics because it provides empirical evidence on the value relevance of digitalization disclosure in integrated reports. This area has not been interrogated in a South African context

A study into palliative care services for offenders with AIDS at Westville Prison.

Thesis (M.A.)-University of KwaZulu-Natal, Durban, 2006.The study sought to determine what palliative care services were provided to offenders at Medium B correctional center, which is located at Durban Management Area. It identified the perceptions of offender-patients about the services they received. The study also identified challenges that staff and offender-volunteer caregivers faced in rendering services within a correctional context in South Africa. The sample consisted of three stakeholders, namely, offender-patients who were terminally ill with AIDS at the prison hospital, staff and offender volunteer caregivers. The methods of data collection comprised of content analysis, semi-structured interviews with offender-patients and focus group discussions with staff and offender volunteer caregivers. The study revealed that efforts were made by the Department of Correctional Services to provide services to terminally ill AIDS patients. Legislation and policy frameworks were consistently being developed by the Department to meet the needs of patients and to keep abreast with international best practices. Some services were in accordance with the theoretical framework of palliative care. However, many challenges were experienced because of the contextual constraints in which the services were being rendered. Recommendations to improve the delivery of services were made by all participants in the study. The study concludes with the recommendations by the researcher and suggestions for future research

The influence of integrated reporting on business model and strategy disclosures

Business model and strategy disclosures could provide investors with relevant information. This study provides a platform for future research on business models and strategy disclosure and is the first to analyse the change in business model and strategy disclosures after the introduction of an integrated reporting requirement, to propose a framework for disclosure quality analyses, and to analyse how companies disclose the relationship between their business model and strategy. The findings show that business models and strategy were not disclosed before the requirement to publish an integrated report in South Africa, but were disclosed thereafter. By 2014, companies used diagrams, flow charts, and informative narratives of business plans and value chains. Companies now disclose their strategic goals more transparently, but still do not link these goals to business models, key performance indicators, risks, or opportunities. The findings provide insights into disclosures that improved since the IR requirement and matters that are still not fully disclosed, which would be of interest to regulators tasked with investor protection.http://onlinelibrary.wiley.com/journal/10.1111/(ISSN)1835-25612020-09-01hj2018Accountin

Differential Reactivity of [TpRu(κ2P,N-iPr2PXPy)Cl] (X = NH, S) Bearing Hemilabile Coligands Towards NaBArF 4, Lithium Acetylide, and Acetylenes

In contrast with [TpRu(κ2P,N-iPr2PNHPy)Cl] (1a, Tp = trispyrazolylborate), [TpRu(κ2P,N-iPr2PSPy)Cl] (1b) reacts with sodium tetrakis[3,5-bis(trifluoromethyl)phenyl]borate (NaBArF 4) in fluorobenzene under nitrogen to afford the dinuclear complex [{TpRu(κ2P,N-iPr2PSPy)}2(μ-Cl)][BArF4] (1b ). Through diverse synthetic strategies, a series of neutral acetylides [TpRu(C CR)(κ2P,N-iPr2PXHPy)] [X = NH; R = Ph (2a), SiMe3 (2b); X = S; R = Ph (2c), p-C6H4Br (2d), COOMe (2e)], cationic vinylidene complexes [TpRu(=C=CHR)(κ2P,NiPr2PNHPy)]+ [X = NH; R = Ph (3a), SiMe3 (3b); X = S; R = Ph (3c), p-C6H4Br (3d)] and [TpRu(=C=CH2)(κ2P,N-iPr2PNHPy)]+ (3e), and a cationic η2-alkyne complex [TpRu(η2- HC CCOOMe)(κ2P,N-iPr2PSPy)][BArF 4] have been efficiently synthesized from 1a and 1b. The methoxy(methyl)- carbene complexes [TpRu{=C(OMe)CH3}(κ2P,N-iPr2PXPy)]- [BPh4] [X = NH (5a), S (5b)] were isolated from the reactions of 1a and 1b with acetylene gas in the presence of NaBArF4 in methanol. The deprotonation of the cationic vinylidenes derived from 1b with KtBuO affords the corresponding neutral acetylide complexes, which undergo facile protonation with CF3SO3H to reproduce the cationic vinylidenes quantitatively

Preparation and reactivity of half-sandwich organic azide complexes of osmium

Organic azide complexes [Os(η5-C5H5)(κ1-N3R)(PPh3)P(OR1)3]BPh4(1, 2) [R = CH2C6H5(a), CH2C6H4-4-CH3(b), CH(CH3)C6H5(c), C6H5(d); R1 = Me (1), Et (2)] were prepared by allowing bromo-compounds [OsBr(η5-C5H5)(PPh3)P(OR1)3] to react first with AgOTf and then with an excess of azide in toluene. Benzylazide complexes reacted in solution leading to imine derivatives [Os(η5-C5H5)κ1-NHC(R2)Ar(PPh3)P(OR1)3]BPh4(3, 4) [R2 = H (a, b), CH3(c); Ar = C6H5, C6H4-4-CH3; R1 = Me (3), Et (4)]. Phenylazide, on the other hand, reacted in solution affording the dinuclear dinitrogen complex [Os(η5-C5H5)(PPh3)[P(OMe)3]2(μ-N2)](BPh4)2(5). Depending on the nature of the R substituent, the reaction of the p-cymene complex [OsCl2(η6-p-cymene)(PPh3)P(OEt)3] with RN3yielded imine [OsCl(η6-p-cymene)κ1-NHC(H)ArP(OEt)3]BPh4(6) (Ar = C6H4-4-CH3) and amine derivatives [OsCl(η6-p-cymene)(κ1-NH2C6H5)P(OEt)3]BPh4(7). The complexes were characterised spectroscopically (IR,1H,31P,15N NMR) and by the X-ray crystal structure determination of [Os(η5-C5H5)(PPh3)[P(OMe)3]2(μ-N2)](BPh4)2(5)

Counteranion and Solvent Assistance in Ruthenium-Mediated Alkyne to Vinylidene Isomerizations

The complex [Cp*RuCl(iPr2PNHPy)] (1) reacts with 1-alkynes HC≡CR (R = COOMe, C6H4CF3) in dichloromethane furnishing the corresponding vinylidene complexes [Cp*Ru≡C≡CHR(iPr2PNHPy)]Cl (R = COOMe (2a- Cl), C6H4CF3 (2b-Cl)), whereas reaction of 1 with NaBPh4 in MeOH followed by addition of HC≡CR (R = COOMe, C6H4CF3) yields the metastable π-alkyne complexes [Cp*Ru(η2-HC≡CR)(iPr2PNHPy)][BPh4] (R = COOMe (3a-BPh4), C6H4CF3 (3b-BPh4)). The transformation of 3a-BPh4/3b-BPh4 into their respective vinylidene isomers in dichloromethane is very slow and requires hours to its completion. However, this process is accelerated by addition of LiCl in methanol solution. Reaction of 1 with HC≡CR (R = COOMe, C6H4CF3) in MeOH goes through the intermediacy of the π-alkyne complexes [Cp*Ru(η2-HC≡CR)(iPr2PNHPy)]Cl (R = COOMe (3a-Cl), C6H4CF3 (3b-Cl)), which rearrange to vinylidenes in minutes, i.e., much faster than their counterparts containing the [BPh4]− anion. The kinetics of these isomerizations has been studied in solution by NMR. With the help of DFT studies, these observations have been interpreted in terms of chloride- and methanolassisted hydrogen migrations. Calculations suggest participation of a hydrido−alkynyl intermediate in the process, in which the hydrogen atom can be transferred from the metal to the β-carbon by means of species with weak basic character acting as proton shuttles

Cannabinoids Modulate Neuronal Activity and Cancer by CB1 and CB2 Receptor-Independent Mechanisms

Cannabinoids include the active constituents of Cannabis or are molecules that mimic the structure and/or function of these Cannabis-derived molecules. Cannabinoids produce many of their cellular and organ system effects by interacting with the well-characterized CB1 and CB2 receptors. However, it has become clear that not all effects of cannabinoid drugs are attributable to their interaction with CB1 and CB2 receptors. Evidence now demonstrates that cannabinoid agents produce effects by modulating activity of the entire array of cellular macromolecules targeted by other drug classes, including: other receptor types; ion channels; transporters; enzymes, and protein- and non-protein cellular structures. This review summarizes evidence for these interactions in the CNS and in cancer, and is organized according to the cellular targets involved. The CNS represents a well-studied area and cancer is emerging in terms of understanding mechanisms by which cannabinoids modulate their activity. Considering the CNS and cancer together allow identification of non-cannabinoid receptor targets that are shared and divergent in both systems. This comparative approach allows the identified targets to be compared and contrasted, suggesting potential new areas of investigation. It also provides insight into the diverse sources of efficacy employed by this interesting class of drugs. Obtaining a comprehensive understanding of the diverse mechanisms of cannabinoid action may lead to the design and development of therapeutic agents with greater efficacy and specificity for their cellular targets

Modeling forest fragmentation and land-cover change in the Gunung Palung National Park Region, Indon

Master of ScienceNatural Resources and EnvironmentUniversity of Michiganhttp://deepblue.lib.umich.edu/bitstream/2027.42/114919/1/39015063170826.pdfhttp://deepblue.lib.umich.edu/bitstream/2027.42/114919/2/39015063170826.pd

Synthesis of first acyclic trinuclear ruthenium(II) phenolate schiff base complex from acyclic tripodal and macrobicyclic ligands

442-450An acyclic trinuclear ruthenium(II) Schiff base complex Ru3H3L1(DMSO)6Cl6, 1, has been isolated for the first time from preformed acyclic tripodal ligands H3L1, H3L2 and also from macrobicyclic ligand H3L3 instead of the dinuclear ruthenium complex 2. The ligand H3L1 crystallizes in space group R and exhibits carry over of molecular trigonal symmetry into crystal. Trigonal network is due to intermolecular interactions of aminomethylene (N-CH2) proton and formyl (CH=O) oxygen. The CSD analysis reveals that N-C-H... O=CH interaction is unique. The complex Ru3H3L1(DMSO)6Cl6 1 crystallizes in triclinic P space group. Each ruthenium atom is coordinated by phenolic and formyl oxygens of ligand, sulphur atoms of two DMSO moieties in equitorial plane and two chloride ions in axial positions providing distorted octahedral geometry. The Ru-Ru distances in complex 1 indicate that there is no interaction between the metal centers. Further reaction of complex 1 with tren and ruthenium metal does not yield macrobicyclic complex 2 showing the inertness of the coordinated formyl group towards Schiff base condensation. The electronic spectrum of the complex shows charge transfer bands while cyclic voltammetry in dichloromethane solvent gives a single reversible redox couple at E1/2 = 0.87 V (vs Ag-AgCl) corresponding to Ru(II) to Ru(III) oxidation