CSR disclosure: The more things change…?

This article is (c) Emerald Group Publishing and permission has been granted for this version to appear here https://ore.exeter.ac.uk/repository/ Emerald does not grant permission for this article to be further copied/distributed or hosted elsewhere without the express permission from Emerald Group Publishing Limited.Purpose: Corporate social responsibility (CSR) disclosure is receiving increased attention from the mainstream accounting research community. In general, this recently published research has failed to engage significantly with prior CSR-themed studies. The purpose of this paper is threefold. First, it examines whether more recent CSR reporting differs from that of the 1970s. Second, it investigates whether one of the major findings of prior CSR research - that disclosure appears to be largely a function of exposure to legitimacy factors - continues to hold in more recent reporting. Third, it examines whether, as argued within the more recent CSR-themed studies, disclosure is valued by market participants.ESSEC Business School’s Research Center (CERESSEC)University of Padov

Interventions outside the workplace for reducing sedentary behaviour in adults under 60

This is a protocol for a Cochrane Review (Intervention). The objectives are as follows: To assess the effects of non-occupational interventions for reducing sedentary behaviour in adults under 60 years of age on sedentary time. Secondary objectives are: to describe other health effects, and adverse events or unintended consequences of the interventions; to determine whether specific components of interventions are associated with changes in sedentary behaviour; to examine if there are any differential effects of interventions based on health inequalities (e.g. age, sex, income, employment)

The Effects of Hygrothermal Aging on the Impact Penetration Resistance of Triaxially Braided Composites

An experimental study was conducted to measure the effects of long term hygrothermal aging on the impact penetration resistance of triaxially braided polymer composites. Flat panels of three different materials were subjected to repeated cycles of high and low temperature and high and low humidity for two years. Samples of the panels were periodically tested under impact loading during the two year time period. The purpose of the study was to identify and quantify any degradation in impact penetration resistance of these composites under cyclic temperature and humidity conditions experienced by materials in the fan section of commercial gas turbine engines for a representative aircraft flight cycle. The materials tested consisted of Toray T700S carbon fibers in a 2D triaxial braid with three different resins, Cycom PR520, a toughened resin, Hercules 3502, an untoughened resin and EPON 862, intermediate between the two. The fiber preforms consisted of a quasi-isotropic 0/+60/-60 braid with 24K tows in the axial direction and 12K tows in the bias directions. The composite panels were manufactured using a resin transfer molding process producing panels with a thickness of 0.125 inches. The materials were tested in their as-processed condition and again after one year and two years of aging (1.6 years in the case of E862). The aging process involved subjecting the test panels to two cycles per day of high and low temperature and high and low humidity. A temperature range of -60degF to 250degF and a humidity range of 0 to 85% rh was used to simulate extreme conditions for composite components in the fan section of a commercial gas turbine engine. Additional testing was conducted on the as-processed PR520 composite under cryogenic conditions. After aging there was some change in the failure pattern, but there was no reduction in impact penetration threshold for any of the three systems, and in the case of the 3502 system, a significant increase in penetration threshold. There was also an increase in the penetration resistance of the PR520 system impacted under cryogenic conditions

Materials, Manufacturing and Test Development of a Composite Fan Blade Leading Edge Subcomponent for Improved Impact Resistance

Application of polymer matrix composite materials for jet engine fan blades is becoming attractive as an alternative to metallic blades; particularly for large engines where significant weight savings are recognized on moving to a composite structure. However, the weight benefit of the composite of is offset by a reduction of aerodynamic efficiency resulting from a necessary increase in blade thickness; relative to the titanium blades. Blade dimensions are largely driven by resistance to damage on bird strike. Further development of the composite material is necessary to allow composite blade designs to approximate the dimensions of a metallic fan blade. The reduction in thickness over the state of the art composite blades is expected to translate into structural weight reduction, improved aerodynamic efficiency, and therefore reduced fuel consumption. This paper presents test article design, subcomponent blade leading edge fabrication, test method development, and initial results from ballistic impact of a gelatin projectile on the leading edge of composite fan blades. The simplified test article geometry was developed to realistically simulate a blade leading edge while decreasing fabrication complexity. Impact data is presented on baseline composite blades and toughened blades; where a considerable improvement to impact resistance was recorded

Exploring the cognitive development of children born to adolescent mothers in South Africa

This study explores the cognitive development of children born to adolescent mothers within South Africa compared to existing reference data, and explores development by child age bands to examine relative levels of development. Cross-sectional analyses present data from 954 adolescents (10–19 years) and their first-born children (0–68 months). All adolescents completed questionnaires relating to themselves and their children, and standardized child cognitive assessments (Mullen Scales of Early Learning) were undertaken. Cognitive development scores of the sample were lower than USA reference population scores and relative performance compared to the reference population was found to decline with increasing child age. When compared to children born to adult mothers in the sub-Saharan African region, children born to adolescent mothers (human immunodeficiency virus [HIV] unexposed; n = 724) were found to have lower cognitive development scores. Findings identify critical periods of development where intervention may be required to bolster outcomes for children born to adolescent mothers. Highlights: An exploration of the cognitive development of children born to adolescent mothers within South Africa utilizing the Mullen Scales of Early Learning. Cognitive development scores of children born to adolescent mothers within South Africa were lower compared to USA norm reference data and declined with child age. Previous studies utilizing the Mullen Scales of Early Learning within sub-Saharan Africa were summarized, and comparisons were made with the current sample. Findings highlight a potential risk of developmental delay among children born to adolescent mothers compared to children of adult mothers in the sub-Saharan African region

Prediction of Face-Lift Outcomes Using the Preoperative Supine Test

Patients considering a facelift (facial rhytidectomy) need some means of predicting their surgical outcomes. This will help them decide whether to proceed with the operation. A total of 50 consecutive patients were asked to examine themselves with a hand-held mirror while lying supine on an examining table to give them a reasonable approximation of their postoperative result. The tissues of the face redrape in a very aesthetic manner when lying completely supine. The appearance that the patient sees of himself or herself during the “supine test” correlated very well with the actual postop result after rhytidectomy consisting of subcutaneous undermining, SMAS plication, and platysmaplasty. This supine test may be useful in helping patients preoperatively predict their facelift outcomes and may serve as a good adjunct to imaging

Investigating the effects of planting date and Aphis gossypii management on reducing the final incidence of cotton leafroll dwarf virus

This is the first study to research management strategies for cotton leafroll dwarf virus (CLRDV) in the southeastern U.S. The efficacy of aphid vector management to reduce final CLRDV incidence was investigated concurrent with efforts to monitor aphid population dynamics and timing of CLRDV spread. Adjusting the planting date and insecticide applications did not reduce the final incidence of CLRDV, which was confirmed in 60–100% of plants per plot using RT-PCR. Aphid population density was reduced, but not eliminated with foliar insecticide applications. Aphis gossypii was the only species observed on cotton and was the dominant species collected in pan traps. Three distinct periods of virus spread were detected with sentinel plants including early, mid-and late-season. Most virus spread occurred during large aphid dispersal events

Footprint of deepwater horizon blowout impact to deep-water coral communities

On April 20, 2010, the Deepwater Horizon (DWH) blowout occurred, releasing more oil than any accidental spill in history. Oil release continued for 87 d and much of the oil and gas remained in, or returned to, the deep sea. A coral community significantly impacted by the spill was discovered in late 2010 at 1,370 m depth. Here we describe the discovery of five previously unknown coral communities near the Macondo wellhead and show that at least two additional coral communities were impacted by the spill. Although the oil-containing flocullent material that was present on corals when the first impacted community was discovered was largely gone, a characteristic patchy covering of hydrozoans on dead portions of the skeleton allowed recognition of impacted colonies at the more recently discovered sites. One of these communities was 6 km south of the Macondowellhead and over 90% of the corals present showed the characteristic signs of recent impact. The other community, 22 km southeast of the wellhead between 1,850 and 1,950 m depth, was more lightly impacted. However, the discovery of this site considerably extends the distance from Macondo and depth range of significant impact to benthic macrofaunal communities. We also show that most known deep-water coral communities in the Gulf of Mexico do not appear to have been acutely impacted by the spill, although two of the newly discovered communities near thewellhead apparently not impacted by the spill have been impacted by deep-sea fishing operations

Can biodiversity of preexisting and created salt marshes match across scales? An assessment from microbes to predators

Coastal wetlands are rapidly disappearing worldwide due to a variety of processes, including climate change and flood control. The rate of loss in the Mississippi River Delta is among the highest in the world and billions of dollars have been allocated to build and restore coastal wetlands. A key question guiding assessment is whether created coastal salt marshes have similar biodiversity to preexisting, reference marshes. However, the numerous biodiversity metrics used to make these determinations are typically scale dependent and often conflicting. Here, we applied ecological theory to compare the diversity of different assemblages (surface and below-surface soil microbes, plants, macroinfauna, spiders, and on-marsh and off-marsh nekton) between two created marshes (4–6 years old) and four reference marshes. We also quantified the scale-dependent effects of species abundance distribution, aggregation, and density on richness differences and explored differences in species composition. Total, between-sample, and within-sample diversity (γ, β, and α, respectively) were not consistently lower at created marshes. Richness decomposition varied greatly among assemblages and marshes (e.g., soil microbes showed high equitability and α diversity, but plant diversity was restricted to a few dominant species with high aggregation). However, species abundance distribution, aggregation, and density patterns were not directly associated with differences between created and reference marshes. One exception was considerably lower density for macroinfauna at one of the created marshes, which was drier because of being at a higher elevation and having coarser substrate compared with the other marshes. The community compositions of created marshes were more dissimilar than reference marshes for microbe and macroinfauna assemblages. However, differences were small, particularly for microbes. Together, our results suggest generally similar taxonomic diversity and composition between created and reference marshes. This provides support for the creation of marsh habitat as tools for the maintenance and restoration of coastal biodiversity. However, caution is needed when creating marshes because specific building and restoration plans may lead to different colonization patterns