417 research outputs found

    Understanding the accountability and reporting practices on sustainability performance developed by the ethical mutual funds in the UK

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    The SR mutual funds have incorporated different approaches into the traditional investment criteria to tackle sustainability issues such as positive or negative screening, engagement, integration and best in class. These strategies seek to satisfy the variety of clients` values and interests and manage accordingly the investment`s risks. This offer of products not only generates financial profits, but also sustainability returns. The growth of the SR retail investment showed over last years reflects the genuine interest from retail investors in being informed about these products. The satisfaction of this demand must be supported by reliable and complete information. Since the sustainability returns are of increased interest from potential investors and other stakeholders, it is therefore fundamental an adequate communication of these achievements to dynamize the market in a greater scale. Given the scarcity of information in regard to sustainability reporting within the SR mutual funds industry the objective of this project points to get an understanding of the current accountability and disclosure practices on environmental, social and corporate governance performance developed by the FMCs which belong to this sector. This research is focused on four areas: ESG investment analysis, ESG investment and implementation, Engagement practices and voting policy, and Characteristics of the SR mutual fund reporting. This structure not only includes an analysis of the reporting process itself, but also comprises an understanding of the core processes that back up the performance results to be disclosed to the stakeholders. The data to carry out this research were obtained from the responses to the European SRI Transparency Code provided voluntarily by some SR mutual funds. The structure and content of this questionnaire is aligned with the research areas. One of the main findings of this research is the disclosure of good intentions to work issues around sustainability but a lack of disclosure to prove what has been done regarding targets and impact. The main cause of this problem is the lack of clarity in defining what the expected outcomes are and the justification to do so. Given the lack of regulation in this area the FMCs have assumed the task to setting up the tone to carry out the sustainability strategies and monitor them to satisfy the investors` interests. This function has not been satisfactory enough. Another cause is the inexistent government`s role within this market as regulator and promoter of the development of the SR retail investment sector. The lack of accountability principles to establish the ESG performance criteria is missing as well as the reporting parameters to communicate the progresses made. Without a report including information on performance aligned with strategic objectives and in a quantitative format, the SR retail mutual funds will continue seen as a marginal investment option. It is imperative to take action coordinately at the management, industry and systemic level to promote the development of the sector and enhance its potential benefits

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    Front Matter

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    Understanding the accountability and reporting practices on sustainability performance developed by the ethical mutual funds in the UK

    Get PDF
    The SR mutual funds have incorporated different approaches into the traditional investment criteria to tackle sustainability issues such as positive or negative screening, engagement, integration and best in class. These strategies seek to satisfy the variety of clients` values and interests and manage accordingly the investment`s risks. This offer of products not only generates financial profits, but also sustainability returns. The growth of the SR retail investment showed over last years reflects the genuine interest from retail investors in being informed about these products. The satisfaction of this demand must be supported by reliable and complete information. Since the sustainability returns are of increased interest from potential investors and other stakeholders, it is therefore fundamental an adequate communication of these achievements to dynamize the market in a greater scale. Given the scarcity of information in regard to sustainability reporting within the SR mutual funds industry the objective of this project points to get an understanding of the current accountability and disclosure practices on environmental, social and corporate governance performance developed by the FMCs which belong to this sector. This research is focused on four areas: ESG investment analysis, ESG investment and implementation, Engagement practices and voting policy, and Characteristics of the SR mutual fund reporting. This structure not only includes an analysis of the reporting process itself, but also comprises an understanding of the core processes that back up the performance results to be disclosed to the stakeholders. The data to carry out this research were obtained from the responses to the European SRI Transparency Code provided voluntarily by some SR mutual funds. The structure and content of this questionnaire is aligned with the research areas. One of the main findings of this research is the disclosure of good intentions to work issues around sustainability but a lack of disclosure to prove what has been done regarding targets and impact. The main cause of this problem is the lack of clarity in defining what the expected outcomes are and the justification to do so. Given the lack of regulation in this area the FMCs have assumed the task to setting up the tone to carry out the sustainability strategies and monitor them to satisfy the investors` interests. This function has not been satisfactory enough. Another cause is the inexistent government`s role within this market as regulator and promoter of the development of the SR retail investment sector. The lack of accountability principles to establish the ESG performance criteria is missing as well as the reporting parameters to communicate the progresses made. Without a report including information on performance aligned with strategic objectives and in a quantitative format, the SR retail mutual funds will continue seen as a marginal investment option. It is imperative to take action coordinately at the management, industry and systemic level to promote the development of the sector and enhance its potential benefits

    Texas Latino knowledge and attitudes toward natural resources and the environment

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    Latinos are one of the fastest growing ethnic minority group s in the United States, and their influence on natural resource allocation and management, especially in Texas to date, has been largely ignored. For this reason, the purpose of my study was to determine Texas Latinos' attitudes toward natural resources and the environment, while considering many cultural factors often lacking in previous studies. Texas Latino community college and university students (n = 635) were surveyed. The survey was derived from three commonly used indices, as well as an acculturation rating scale. Of the 12 independent variables tested (ethnicity, gender, age, religious preference, religiosity, combined parent's income, parent educational level, environmental identification, political affiliation, political candidate's position on environmental issues, number of grandparents born in the United States, and acculturation level), only 6 (gender, religiosity, political candidate's position on environmental issues, combined parent income, mother's education level, and generation) were important in predicting environmental concern (P < 0.05). However, within group comparisons, four variables appear to be important predictors of environmental concern: gender, political candidate's position on environmental issues, mother's education, and combined parent income. The results indicate that: women are more environmentally aware (1.5 x odds) than men; survey respondents who identified a political candidate's position on environmental issues as important had greater environmental concern (1.5-2.5 x odds) than those who did not; as parent combined income increased, environmental concern values also increased (2.0-3.0 x odds); and environmental concern values decreased with an increase in mother's education level (4.5-8.0 x odds). My findings suggest that demographic predictors of environmental attitudes for my sample are similar to those of other study findings. Results from my study benefit natural resource and environmental organizations in program development and implementation

    Eficiencia Productiva en el Sector Madera Mueble, en la ciudad de Matagalpa, periodo 2015

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    Las empresas industriales se encuentran en un momento decisivo debido a la inclusión de nuestro país en los mercados internacionales ya que, según el Instituto Nacional de Información del Desarrollo (INIDE), la diferencia de productividad media entre el sector industrial de los países desarrollados y los de la región es de 3 a 1. Estudios como Creación de Indicadores de Productividad permiten conocer las particularidades de las diferentes ramas industriales, de modo que puedan plantearse alternativas de viabilidad. De igual manera, contar con indicadores clave para estos sectores. En el sector madera y muebles en Nicaragua y especialmente en las ciudades de Masaya, Managua, Matagalpa y las regiones autónomas RAAS Y RAAN, es económica y socialmente, un sector clave de la economía tanto por el volumen de negocio que genera por el elevado número de trabajadores y recursos que emplea, pues es uno de lo más intensivo de la mano de obra de la industria; lo que permitirá analizar sus características actuales y establecer vías para incrementar sustancialmente la productividad y con esta la rentabilidad y, eventualmente, incrementar la cantidad de empresas. Este estudio busca determinar los niveles de productividad de los sectores industriales de Nicaragua; donde Matagalpa es la cuarta ciudad autónoma en número de empresas productoras de muebles, donde los resultados obtenidos en el estudio de campo que permiten apreciar los niveles de productividad a partir del factor trabajo, donde vale la pena resaltar que las empresas que realizan mediciones son muy productivas. En cuanto al estudio del sector madera mueble se concluye que no están siendo eficiente en la productividad, debido a que hay deficiencias en la combinación de factores, lo que se refleja en bajo índice de productividad en los recursos humanos, lo que influye en el índice total de productividad que se posiciona en desventaja con respecto a los indicadores del secto

    Cortos sin cortes: A didactic sequence for the use of short films as an instrument to develop listening skills

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    Teachers and other experts in education are constantly looking for new techniques, methodologies and resources that help innovate in language teaching to make it as effective and motivating as possible, both for students and teachers. The use of short films in the classroom is not something new, since many teachers have been using them for a long time. However, their possibilities as a teaching resource to foster listening skills have not been fully exploited yet. This project aims at developing a didactic sequence for the use of short films as a resource to develop listening skills as well as exploring the opportunities that short films can offer to the world of education and to boost a wider use of them in educational contexts. Besides, it is important to take into account all the necessary elements that are involved in the development of the didactic sequence such as materials ( audios, songs, dynamic and physical games, short films, clips, and others) and knowledge required, as well as the facility to have access to the population and infrastructure required for the implementation of the authentic materialProfesores y otros expertos en el campo de la educación están constantemente buscando nuevas técnicas, metodologías y recursos para innovar en la enseñanza de idiomas y lograr que sea lo más eficaz y motivadora posible, tanto para los alumnos como para los profesores. El uso de cortometrajes en el aula no es algo nuevo, ya que muchos profesores los utilizan desde tiempo atrás. Sin embargo, sus posibilidades como recurso didáctico para fomentar las habilidades auditivas aún no se han aprovechado al máximo. Este proyecto tiene como objetivo desarrollar una secuencia didáctica para el uso de ortometrajes como recurso para desarrollar las habilidades auditivas, así como explorar las oportunidades que los cortometrajes pueden ofrecer al mundo de la educación y aumentar su uso en contextos educativos. Además, es importante tener en cuenta todos los elementos necesarios que intervienen en el desarrollo de la secuencia didáctica como son los materiales (audios, canciones, juegos dinámicos y físicos, ortometrajes, clips y otros) y conocimientos (soporte teórico de revistas académicas previamente revisadas por profesores universitarios de la Universidad Tecnológica de Pereira) requeridas así como la facilidad para tener acceso a la población e infraestructura requerida para la implementación del material auténtico.PregradoLicenciado(a) en Bilingüismo con Énfasis en InglésTable of content Presentation 6 Objectives 12 Theoretical Framework 13 Conceptual Framework 13 Literature review 22 Methodology 27 Sequence identification 28 Planning phase 28 Execution phase 31 Session No 1: Presentation and negotiation of the sequence 32 Session No 2: First listening skill 36 Identifying the topic. 36 Session No 3: Second listening skill 42 Predicting and guessing. 42 Session No 4: Third listening skill 49 General understanding. 49 Session No 5: Fourth listening skill 54 Listening for specific information. 54 Session No 6: Fifth listening skill 58 Paralinguistic cues for listening. 58 Session No 7: Sixth listening skill 62 Interpreting texts. 62 Evaluation phase. 62 Session No 8: Evaluation phase 63 Discussion 65 Conclusions 67 Recommendations 68 Bibliographical references. 6

    Comunidades microbianas en la superficie de monumentos de cantera rosa y su papel en el deterioro pétreo

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    The presence of biofilms on the surface of constructions exposed to the environment is an indicator of monuments biodeterioration. Biofilms cause aesthetic damage due to changes in color and the formation of patina. Biofilms are made up of complex microbial communities that usually include heterotrophic and autotrophic microorganisms forming synergistic associations that can lead to chemical, mechanical and aesthetic damage. The aim of this thesis was to characterize the diversity of microbial communities in biofilms formed on the Cathedral of Morelia, Michoacán which is built in pink quarry (ignimbrite), using molecular (genomic sequences) and microbiological (cultures) techniques. The results show that the microbial diversity mainly comprised bacteria (Bacillus, Arthrobacter, Microbacterium, Janibacter melonis, and Pseudomonas), hyphae-producing fungi (Clavicipitaceae, Ascomycetes, Fusarium and Penicillium), yeasts (Cryotococcus vishniacii), as well as green algae (Asteracys quadricellulare). Metabolic capabilities of the isolates were determined using microbiological laboratory techniques to determine calcium precipitation capacity, extracellular polymeric substances (EPS) and acidic substances production. The obtained results allowed proposing possible mechanisms for ignimbrites biodeterioration, including the biosolubilization and sequestration of ions to be used for microbial metabolism, due to the production of acidic substances; as well as by facilitating microbial attachment and the retention of metabolic products due to the presence of EPS. Molecular techniques showed that biofilm communities are conserved between the different sampled sites. Microscopy and materials analysis allowed us to observe the interface between the biofilms and ignimbrites to evaluate the damage caused by the presence of microorganisms. Calcite, a mineral phase typical of biodeterioration, was detected in several of the sampled biofilms, suggesting that there exist metabolic capabilities involved with the precipitation of Ca+2 ions to produce such crystalline structures. The main damage generated to the mineralogical composition of ignimbrites exposed to the environment and to the presence of biofilm, in addition to the presence of calcite, was the transformation of quartz (SiO2) from hexagonal to tetragonal and orthorhombic forms. Evaluation of the intrinsic properties of the ignimbrites showed that ignimbrites are biorreceptive, moderately porous and slightly acidic stones. Additionally, the presence of calcium ions favored the colonization of ignimbrites by bacteria.La presencia de biopelículas en la superficie de construcciones expuestas al medio ambiente es un indicador de biodeterioro en monumentos. Las biopelículas causan daño estético por cambios de color y formación de pátinas. Las biopelículas se conforman de comunidades microbianas complejas que usualmente incluyen microorganismos heterótrofos y autótrofos capaces de llevar a cabo asociaciones sinérgicas que pueden provocar daño químico, mecánico y estético. El objetivo de ésta tesis fue caracterizar la diversidad de las comunidades microbianas detectadas en biopelículas de la Catedral de Morelia, Michoacán, construida a base de cantera rosa (ignimbrita), principalmente mediante estudios moleculares (secuencias genómicas) y microbiológicos (cultivos). Los resultados muestran que la diversidad microbiana en las biopelículas está compuesta principalmente por bacterias (Bacillus, Microbacterium, Arthrobacter, Janibacter melonis, y Pseudomonas), hongos productores de hifas (Ascomycetes, Clavicipitaceae, Fusarium y Penicillium), levaduras (Cryotococcus vishniacii), y también algas verdes (Asteracys quadricellulare). Mediante técnicas microbiológicas aplicadas en el laboratorio, se determinaron capacidades metabólicas en los aislados, como son la precipitación de calcio, la producción de sustancias poliméricas extracelulares (EPS) y la producción de sustancias ácidas. Los resultados obtenidos permitieron proponer posibles mecanismos de biodeterioro en ignimbritas, incluyendo la biosolubilización y el secuestro de iones para ser usados en el metabolismo microbiano, debido a la producción de sustancias ácidas; así como el favorecimiento del anclaje microbiano y la retención de productos metabólicos debido a la presencia de EPS. Las técnicas moleculares mostraron que la composición de las comunidades en las biopelículas se conserva entre los diferentes sitios muestreados. Los análisis de microscopía y materiales permitieron observar la interfase entre la biopelícula y la ignimbrita, para evaluar el daño provocado por la presencia de microorganismos. Una fase mineral típica de biodeterioro como la calcita, fue detectada en varias de las biopelículas, sugiriendo que existen capacidades metabólicas involucradas directamente con la precipitación de iones de Ca+2 permitiendo la producción de tal estructura cristalina. Observamos que el principal daño generado a la composición mineralógica de la ignimbrita expuesta al medio ambiente y a biopelículas, además de la presencia de calcita, fue la transformación de cuarzo (SiO2) hexagonal a cuarzo tetragonal y ortorrómbico. La evaluación de propiedades intrínsecas de la ignimbrita permitió comprobar que la ignimbrita es una roca biorreceptiva, ligeramente ácida y de mediana porosidad y demostramos que la presencia de iones de calcio favorece la colonización de la ignimbrita por bacterias

    Latinos and the Natural Environment Along the United States-Mexico Border

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    The vitality of international transborder natural resources is important for the preservation of wildlife corridors, clean water, clean air, and working lands. In particular, not only does the Texas Rio Grande Valley Region in the United States (U.S.), on the U.S.-Mexico border, offer critical habitat important to North American migratory species, the area also provides substantial agricultural goods (i.e., sugarcane, sorghum, melons, onions, citrus, carrots, cabbage, and cattle). Hence, the dilemma between consumptive and non-consumptive uses of natural resources along a large geographic expanse separated by sociopolitical and sociocultural differences, is further complicated. Latinos of Mexican descent along the southwestern U.S. are one of the fastest growing ethnic groups in the U.S., yet their influence on U.S. natural resource allocation and management has been largely ignored. For this reason, the purpose of my study was threefold: (1) to determine public perceptions toward natural resources, the environment, and conservation; (2) to assess general environmental behaviors; and (3) to determine general recreational behaviors among three student population groups along the U.S.Mexico border region. The student groups were comprised of Texas students (Texas Latino and Texas non-Latino white), and Mexican students from three northern Mexico states, Chihuahua, Coahuila, and Tamaulipas. A survey was derived from three of the most frequently used environmental concern, behavior, and recreation indices used for research in the discipline. Predictors of environmental concern, behavior, and outdoor recreation participation for my sample varied across sociodemographic and sociopolitical variables for each student group. A review of environmental attitudes found Mexican students were more environmentally friendly (~ 2.35 odds; P < 0.05) than their U.S. counterparts. Among the three student groups, basic environmental behaviors (environmental conservation contribution; avoiding environmentally harmful products; changing car oil; and lawn responsibility) were influenced (P &lt; 0.05) by environmental orientation, political candidate's environmental position, father and mother's educational attainment, place of origin, sex, and combined parent income. Outdoor recreation participation and constraints to outdoor recreation participation among the student groups were influenced (P &lt; 0.05) by parent income, age, place of origin, and environmental orientation. Examples of constraints were: not enough money, personal health reasons, inadequate transportation, and personal safety reasons. Findings from my study benefit natural resource and environmental organizations pursuing collaborative program development and implementation along the U.S.-Mexico border and other transborder regions

    Pertinencia social y tercera misión en las universidades públicas: una primera comparación entre sus enfoques

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    El enfoque de la pertinencia social exige a la universidades públicas, el compromiso de coadyuvar al desarrollo de las comunidades locales y situar sus funciones sustantivas en la complejidad y dinamismo del proceso de globalización con el fin de reafirmar su papel científico en la sociedad (Garrocho, 2012). Por su parte, la universidad emprendedora busca la innovación en su trabajo, y a la vez, una transformación sustancial para lograr un mejor posicionamiento futuro (Clark, 1998). El presente estudio lleva a cabo una primera exploración para comparar ambos enfoques. Mediante el estudio del caso del Concurso Emprendedor de la Universidad Autónoma del Estado de México se describe la relación entre estudiantes, escuela, los sectores sociales y las empresas privadas. Finalmente, se exploran los efectos positivos y negativos de esta clase de interacciones en la actualidad
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