The Transition to CSRD and ESRS

Abstract Purpose: This paper examines Norwegian companies’ perceptions of the transition to widespread mandatory sustainability reporting (CSRD) and related frameworks (ESRS) initiated by the EU. Their perceptions are investigated by elucidating the effect it will have on companies’ practices, while covering possible areas of resistance. Method: The paper is based on a cross-sectional interview study with 13 Norwegian companies, which are all defined as large undertakings according to Directive 2013/34/EU. The analysis follows an inductive approach and is conducted utilizing a thematic analysis. Findings: The CSRD and ESRS are considered comprehensive, but necessary to improve sustainability performance of affected companies. Norwegian companies describe a need for resources and competencies within sustainability reporting, more evident in smaller-sized companies. Respondents claimed, inter alia, that streamlining of processes would ensure compliance and optimal prioritization. The transition was regarded as feasible, given that resources, competencies, and systems facilitate it. Research limitations/implications: This study’s findings extend prior research on mandatory sustainability reporting, by examining sustainability reporting practices in light of this widespread mandate. In terms of limitations, varying knowledge among interviewees placed a heavier burden of interpretation on the interviewers. Value: This study contributes to the ongoing discussion of widespread mandatory sustainability reporting. In addition, we believe that our findings will provide useful insights that can aid in improving the quality of sustainability reports

The Transition to CSRD and ESRS

Abstract Purpose: This paper examines Norwegian companies’ perceptions of the transition to widespread mandatory sustainability reporting (CSRD) and related frameworks (ESRS) initiated by the EU. Their perceptions are investigated by elucidating the effect it will have on companies’ practices, while covering possible areas of resistance. Method: The paper is based on a cross-sectional interview study with 13 Norwegian companies, which are all defined as large undertakings according to Directive 2013/34/EU. The analysis follows an inductive approach and is conducted utilizing a thematic analysis. Findings: The CSRD and ESRS are considered comprehensive, but necessary to improve sustainability performance of affected companies. Norwegian companies describe a need for resources and competencies within sustainability reporting, more evident in smaller-sized companies. Respondents claimed, inter alia, that streamlining of processes would ensure compliance and optimal prioritization. The transition was regarded as feasible, given that resources, competencies, and systems facilitate it. Research limitations/implications: This study’s findings extend prior research on mandatory sustainability reporting, by examining sustainability reporting practices in light of this widespread mandate. In terms of limitations, varying knowledge among interviewees placed a heavier burden of interpretation on the interviewers. Value: This study contributes to the ongoing discussion of widespread mandatory sustainability reporting. In addition, we believe that our findings will provide useful insights that can aid in improving the quality of sustainability reports

Lean i Norge : opplever norske bedrifter som er mer lean, større økning i kundetilfredshet enn de som er mindre lean?

Vi ønsker å måle i hvor stor grad norske bedrifter har implementert lean, og for å måle grad av lean har vi utviklet et rammeverk basert på lean teori. Hovedformålet med lean er å øke kundeverdi med minst mulig ressursbruk, anstrengelse, energi, utstyr, tid, plass, material og kapital (Womack, Roos and Jones 2007). Vi vil utforske om høyere grad av lean fører til mer tilfredse kunder enn de som har lavere grad av lean. Altså om hovedformålet med lean blir oppnådd hvis man implementerer lean i større grad. Vi har derfor utformet følgende hypotese som utgangspunkt for vår oppgave: ”Norske bedrifter som er mer lean, opplever større økning i kundetilfredshet enn de som er mindre lean.” Våre funn indikerer at norske bedrifter har implementert lean i varierende grad og vi har i vår undersøkelse sett en klar sammenheng mellom grad av lean og økning i kundetilfredshet. Dette kan tyde på at hovedformålet med lean, økt kundeverdi, blir oppnådd ved å implementere lean i stor grad i norske bedrifte

Discovery and Designation of Type Specimens of Chrysomelidae (Coleoptera) From Argentina Described by E. von Harold in 1875

Type specimens of 14 species of Chrysomelidae from Cordova, Argentina. collected by W. M. Davis and described by E. von Harold in 1875, were discovered in the collections of the Museum of Comparative Zoology (Harvard University). A few specimens from some other museums such as the Museum für Naturkunde der Humboldt-Universität (Berlin), The Natural History Museum (London), Institut Royal des Sciences Naturelles de Belgique (Brussels), Museo Nacional de Hungaria (Budapest) are also apparently from the original series. Lectotypes and paralectotypes are designated for all species

Implicit body representations and the conscious body image

Recent studies have revealed that somatosensory processing relies on a class of implicit body representations showing large distortions of size and shape. The relation between these representations and the conscious body image remains unclear. Dissociations have been reported in the clinical literature on eating disorders between different body image measures, with larger and more consistent distortions found with depictive measures, in which participants compare their body to a visual depiction of a body, than metric measures, in which participants compare their body to some non-body standard. Here, we compared implicit body representations underlying position sense to the body image measured with both depictive and metric methods. The body image was measured using both a depictive method (template matching) in which participants judged whether their hand was wider or more slender than a shown hand picture, and a metric method (line length) in which participants judged whether different parts of the their hand were shorter or longer than a presented line. Consistent with previous findings, characteristic distortions were found for the implicit body representation underlying position sense. These distortions were also found in attenuated form for metric – but not depictive – body image measures. While replicating the basic dissociation between implicit body representations and the conscious body image, these results demonstrate that this dissociation is not absolute and specific tasks may utilise both to varying degrees depending on task demands. Metric measures may not be pure measures of body image, but some combination of visual and somatosensory body representations

DISCOVERY AND DESIGNATION OF TYPE SPECIMENS OF CHRYSOMELIDAE (COLEOPTERA) FROM ARGENTINA DESCRIBED BY E. VON HAROLD IN 1875

ABSTRAC

The homeostatic chemokine CCL21 predicts mortality in aortic stenosis patients and modulates left ventricular remodeling

BACKGROUND: CCL21 acting through CCR7, is termed a homeostatic chemokine. Based on its role in concerting immunological responses and its proposed involvement in tissue remodeling, we hypothesized that this chemokine could play a role in myocardial remodeling during left ventricular (LV) pressure overload. METHODS AND RESULTS: Our main findings were: (i) Serum levels of CCL21 were markedly raised in patients with symptomatic aortic stenosis (AS, n = 136) as compared with healthy controls (n = 20). (ii) A CCL21 level in the highest tertile was independently associated with all-cause mortality in these patients. (iii) Immunostaining suggested the presence of CCR7 on macrophages, endothelial cells and fibroblasts within calcified human aortic valves. (iv). Mice exposed to LV pressure overload showed enhanced myocardial expression of CCL21 and CCR7 mRNA, and increased CCL21 protein levels. (v) CCR7-/- mice subjected to three weeks of LV pressure overload had similar heart weights compared to wild type mice, but increased LV dilatation and reduced wall thickness. CONCLUSIONS: Our studies, combining experiments in clinical and experimental LV pressure overload, suggest that CCL21/CCR7 interactions might be involved in the response to pressure overload secondary to AS

Two years later: Is the SARS-CoV-2 pandemic still having an impact on emergency surgery? An international cross-sectional survey among WSES members

BACKGROUND: The SARS-CoV-2 pandemic is still ongoing and a major challenge for health care services worldwide. In the first WSES COVID-19 emergency surgery survey, a strong negative impact on emergency surgery (ES) had been described already early in the pandemic situation. However, the knowledge is limited about current effects of the pandemic on patient flow through emergency rooms, daily routine and decision making in ES as well as their changes over time during the last two pandemic years. This second WSES COVID-19 emergency surgery survey investigates the impact of the SARS-CoV-2 pandemic on ES during the course of the pandemic. METHODS: A web survey had been distributed to medical specialists in ES during a four-week period from January 2022, investigating the impact of the pandemic on patients and septic diseases both requiring ES, structural problems due to the pandemic and time-to-intervention in ES routine. RESULTS: 367 collaborators from 59 countries responded to the survey. The majority indicated that the pandemic still significantly impacts on treatment and outcome of surgical emergency patients (83.1% and 78.5%, respectively). As reasons, the collaborators reported decreased case load in ES (44.7%), but patients presenting with more prolonged and severe diseases, especially concerning perforated appendicitis (62.1%) and diverticulitis (57.5%). Otherwise, approximately 50% of the participants still observe a delay in time-to-intervention in ES compared with the situation before the pandemic. Relevant causes leading to enlarged time-to-intervention in ES during the pandemic are persistent problems with in-hospital logistics, lacks in medical staff as well as operating room and intensive care capacities during the pandemic. This leads not only to the need for triage or transferring of ES patients to other hospitals, reported by 64.0% and 48.8% of the collaborators, respectively, but also to paradigm shifts in treatment modalities to non-operative approaches reported by 67.3% of the participants, especially in uncomplicated appendicitis, cholecystitis and multiple-recurrent diverticulitis. CONCLUSIONS: The SARS-CoV-2 pandemic still significantly impacts on care and outcome of patients in ES. Well-known problems with in-hospital logistics are not sufficiently resolved by now; however, medical staff shortages and reduced capacities have been dramatically aggravated over last two pandemic years