Modeling Barriers to Social Responsibility Accounting (SRA) and Ranking its Implementation Strategies to Support Sustainable Performance – a study in an emerging market

Purpose Today, with the increasing involvement of the environment and human beings business units, paying attention to fulfilling social responsibility obligations while making a profit has become increasingly necessary for achieving sustainable development goals. Attention to profit by organizations should not be without regard to their social and environmental performance. Social responsibility accounting (SRA) is an approach that can pay more attention to the social and environmental performance of companies, but it has many barriers. Therefore, the purpose of this study is to identify barriers to SRA implementation and provide strategies to overcome these barriers. Design/methodology/approach In this study, the authors identify barriers to social responsibility accounting implementation and provide strategies to overcome these barriers. By literature review, 12 barriers and seven strategies were identified and approved using the opinions of six academic experts. Interpretive structural modeling (ISM) has been used to identify significant barriers and find textual relationships between them. The fuzzy technique for order performance by similarity to ideal solution (TOPSIS) method has been used to identify and rank strategies for overcoming these barriers. This study was undertaken in Iran (an emerging market). The data has been gathered from 18 experts selected using purposive sampling and included CEOs of the organization, senior accountants and active researchers well familiar with the field of social responsibility accounting. Findings Based on the results of this study, the cultural differences barrier was introduced as the primary and underlying barrier of the social responsibility accounting barriers model. At the next level, barriers such as “lack of public awareness of the importance of social responsibility accounting, lack of social responsibility accounting implementation regulations and organization size” are significant barriers to social responsibility accounting implementation. Removing these barriers will help remove other barriers in this direction. In addition, the results of the TOPSIS method showed that “mandatory regulations, the introduction of guidelines and social responsibility accounting standards,” “regulatory developments and government incentive schemes to implement social responsibility accounting,” as well as “increasing public awareness of the benefits of social responsibility accounting” are some of the essential social responsibility accounting implementation strategies. Practical implications The findings of the study have implications for both professional accounting bodies for developing the necessary standards and for policymakers for adopting policies that facilitate the implementation of social responsibility accounting to achieve sustainability. Social implications This paper creates a new perspective on the practical implementation of social responsibility accounting, closely related to improving environmental performance and increasing social welfare through improving sustainability. Originality/value Experts believe that the strategies mentioned above will be very effective and helpful in removing the barriers of the lower level of the model. To the best of the authors’ knowledge, for the first time, this study develops a model of social responsibility accounting barriers and ranks the most critical implementation strategies

Effect of Geometry and Fluid Viscosity on Dynamics of Fluid-Filled Cracks: Insights From Analog Experimental Observations

Fluid-filled volumes in geological systems can change the local stress field in the host rock and may induce brittle deformation as well as crack propagation. Although the mechanisms relating fluid pressure perturbations and seismicity have been widely studied, the fluid-solid interaction inside the crack of a host rock is still not well understood. An analog experimental model of fluid intrusion in cracks between planar layers has been developed to study stress conditions at the margins and tips. A combined high-speed shadowgraph and a photoelasticity imaging system is used to visualize the fluid dynamics and induced stresses on the solid matrix. Cavitation, as well as bubble growth and collapse, occurs along the sawtooth crack margins, which produces a highly localized stress concentration to initiate new subcrack systems. The presence of the bubbles at the crack tip during fluid pressure perturbation can enhance crack propagation

A dish-based semi-quantitative food frequency questionnaire for assessment of dietary intakes in epidemiologic studies in Iran: design and development

BACKGROUND: Earlier forms of food frequency questionnaire (FFQ) used in Iran have extensive lists of foods, traditional categories and food-based design, mostly with the interviewer-administered approach. The aim of the current paper is to describe the development of a dish-based, machine-readable, semi-quantitative food frequency questionnaire (DFQ). METHODS: Within the framework of the Study on the Epidemiology of Psychological, Alimentary Health and Nutrition project, we created a novel FFQ using Harvard FFQ as a model. RESULTS: THE FOLLOWING STEPS WERE TAKEN TO DEVELOP THE QUESTIONNAIRE: Construction of a list of commonly consumed Iranian foods, definition of portion sizes, design of response options for consumption frequency of each food item and finally a pilot test of the preliminary DFQ. From a comprehensive list of foods and mixed dishes, we included those that were nutrient-rich, consumed reasonably often or contributed to between-person variations. We focused on mixed dishes, rather than their ingredients, along with foods. To shorten the list, the related food items or mixed dishes were categorized together in one food group. These exclusions resulted in a list of 106 foods or dishes in the questionnaire. The portion sizes used in the FFQ were obtained from our earlier studies that used dietary recalls and food records. The frequency response options for the food list varied from 6-9 choices from "never or less than once a month" to "12 or more times per day". CONCLUSIONS: The DFQ could be a reasonable dietary assessment tool for future epidemiological studies in the country. Validation studies are required to assess the validity and reliability of this newly developed questionnaire.AH Keshteli, Ahmad Esmaillzadeh, Somayeh Rajaie, Gholamreza Askari, Christine Feinle-Bisset and Peyman Adib

High-resolution mapping of Bora winds in the northern Adriatic Sea using synthetic aperture radar

Author Posting. © American Geophysical Union, 2010. This article is posted here by permission of American Geophysical Union for personal use, not for redistribution. The definitive version was published in Journal of Geophysical Research 115 (2010): C04020, doi:10.1029/2009JC005524.The Adriatic Sea is regularly subjected to strong Bora wind events from the northeast during winter. The events have a strong effect on the oceanography in the Adriatic, driving basin-scale gyres that determine the transport of biogeochemical material and extracting large amounts of heat. The Bora is known to have multiple surface wind jets linked to the surrounding orography and have been the focus of many studies, but it has not been possible to describe the detailed spatial structure of these jets by in situ observations. Using high-resolution spaceborne RADARSAT-1 synthetic aperture radar (SAR) images collected during an active Bora period (23 January–16 February 2003), we created a series of high-resolution (300 m) maps of the wind field. The obtained winds show reasonable agreement with several in situ wind observations, with an RMS wind speed error of 3.6 m/s, slightly higher than the 2–3 m/s errors reported in previous studies. These SAR images reveal the spatial structure of the Bora wind in unprecedented detail, showing several new features. In the Senj region of Croatia, several images show rhythmic structure with wavelengths of 2–3 km that may reflect Bora pulsation seen at fixed locations by previous investigators. Along the Italian coast, several images show a wide (20–30 km) band of northwesterly winds that abruptly change to the northeasterly Bora winds further offshore. Meteorological model results suggest that these northwesterly winds are consistent with those of a barrier jet forming along the Italian Apennine mountain chain

Availability Evaluation of Service Function Chains Under Different Protection Schemes

Network Function Virtualization (NFV) calls for a new resource management approach where virtualized network functions (VNFs) replace traditional network hardware appliances. Thanks to NFV, operators are given a much greater flexibility, as these VNFs can be deployed as virtual nodes and chained together to form Service Function Chains (SFCs). An SFC represents a set of dedicated virtualized resources deployed to provide a certain service to the consumer. One of its most important performance requirements is availability. In this paper, the availability achieved by SFCs is evaluated analytically, by modelling several protection schemes and given different availability values for the network components. The cost of each protection scheme, based on its network resource consumption, is also taken into account. Extensive numerical results are reported, considering various SFC characteristics, such as availability requirements, number of NFV nodes and availability values of network components. The lowest-cost protection strategy, in terms of number of occupied network components, which meets availability requirement, is identified. Our analysis demonstrates that, in most cases, resource-greedy protection schemes, such as end-to-end protection, can be replaced by less aggressive schemes, even when availability requirements are in the order of five or six nines, depending on the number of elements in the service function chain

Celecoxib as an Adjuvant to Fluvoxamine in Moderate to Severe Obsessive-compulsive Disorder: A Double-blind, Placebo-controlled, Randomized Trial

Introduction: A growing body of evidence implicates inflammatory cascades in the pathophysiology of obsessive-compulsive disorder (OCD), making this pathway a target for development of novel treatments. Methods: 50 outpatients with moderate to severe OCD participated in the trial, and underwent 10 weeks of treatment with either celecoxib (200 mg twice daily) or placebo as an adjuvant to fluvoxamine. Participants were investigated using Yale-Brown Obsessive Compulsive Scale (Y-BOCS). The main outcome measure was to assess the efficacy of celecoxib in improving the OCD symptoms. Results: General linear model repeated measures demonstrated significant effect for time � treatment interaction on the Y-BOCS total scores F (1.38, 66.34)=6.91, p=0.005. Kaplan-Meier estimation with log-rank test demonstrated significantly more rapid response in the celecoxib group than the placebo group (p<0.001). There was no significant difference in adverse event frequencies between the groups. Discussion: The results of the current study suggest that celecoxib could be a tolerable and effective adjunctive treatment for more rapid and more satisfying improvements in OCD symptoms. © Georg Thieme Verlag KG Stuttgart, New York

Covid-19 mobility restrictions: impacts on urban air quality and health

In 2020, Covid-19-related mobility restrictions resulted in the most extensive human-made air-quality changes ever recorded. The changes in mobility are quantified in terms of outdoor air pollution (concentrations of PM2.5 and NO2) and the associated health impacts in four UK cities (Greater London, Cardiff, Edinburgh and Belfast). After applying a weather-corrected machine learning (ML) technique, all four cities show NO2 and PM2.5 concentration anomalies in 2020 when compared with the ML-predicted values for that year. The NO2 anomalies are –21% for Greater London, –19% for Cardiff, –27% for Belfast and –41% for Edinburgh. The PM2.5 anomalies are 7% for Greater London, –1% for Cardiff, –15% for Edinburgh, –14% for Belfast. All the negative anomalies, which indicate air pollution at a lower level than expected from the weather conditions, are attributable to the mobility restrictions imposed by the Covid-19 lockdowns. Spearman rank-order correlations show a significant correlation between the lowering of NO2 levels and reduction in public transport (p < 0.05) and driving (p < 0.05), which is associated with a decline in NO2-attributable mortality. These positive effects of the mobility restrictions on public health can be used to evaluate policies for improved outdoor air quality