A Decade of Integrated Reporting Studies: State of the Art and Future Research Implications

Purpose – Over the past decade, researchers have witnessed an exponential growth in the number of publications on IR. This paper aims to understand the state of the art of the research field and to highlight the areas where further academic research is needed, guiding developments in theory, research, policy and practices. Design/methodology/approach – The authors apply the dynamic literature review method called “Systematic Literature Network Analysis”, which combines systematic literature review and bibliographic network analysis. Furthermore, to overcome some of the limitations connected to the methodology, the authors integrate the literature with a manual content analysis of papers. Findings – IR adoption and practices and their determinants represent the most analyzed aspects of literature. Over time, attention has been paid to more specific issues, such as the relationship between IR and other disclosure mechanisms, IR quality and its assurance, the critical analysis of the IR framework and principles and difficulties in IR adoption. Although the literature on IR can be considered to be in its mature stage, many aspects are still under-researched, so there is plenty of space for future research. Originality/value – The authors propose the following main issues as subjects to be investigated in future studies: IR is not simply an evolution of sustainability reporting, but an innovative communication tool; the debate on who the recipients of value are (shareholders or stakeholders) and on what the definition of value adopted by IR is still remains an open issue; more attention should be given to the role of IR as a managerial tool, which could support strategy formation and communication, and influence internal processes of performance measurement and evaluation; what the future of IR will be in light of recent EU Corporate Sustainability Reporting Directive and new ISSB’s standards is still an open question. From a methodological perspective, little is known about structured approaches in accounting studies. The authors confirm how methodologies, such as that of this paper, may be exploited as a tool to support dynamic analysis for setting the agendas for future studies in the accounting field

Avaliação do Impacto de Sujidade de Módulos Fotovoltaicos na Geração de Energia Elétrica

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LFE as a development tool for next generation earthquake professionals

In January 2017 the Earthquake Engineering Research Institute in partnership with the National Research Center for Integrated Disaster Risk Management (CIGIDEN) led a five-day travel study program in Chile in which students and young professionals engaged in learning from earthquakes activities. The 16 participants attended lectures and field trips and completed two resilience projects to contribute to the body of knowledge about recovery since the 2010 Maule earthquake while also becoming familiar with reconnaissance tools and techniques. The program was created to provide learning-from-earthquakes opportunities for younger members outside the limited postevent reconnaissance teams; and to engage younger members in EERI activities and train them for future reconnaissance, which might include long-term resilience and recovery components. The success of the program can be attributed to the strong partnership with CIGIDEN, experienced mentors who accompanied the group, senior academics and practitioners who lectured and led tours, as well as a strong interdisciplinary team of participants who worked extremely hard interviewing locals and compiling the data for their resilience project

PEER Testbed Study on a Laboratory Building: Exercising Seismic Performance Assessment

From 2002 to 2004 (years five and six of a ten-year funding cycle), the PEER Center organized the majority of its research around six testbeds. Two buildings and two bridges, a campus, and a transportation network were selected as case studies to “exercise” the PEER performance-based earthquake engineering methodology. All projects involved interdisciplinary teams of researchers, each producing data to be used by other colleagues in their research. The testbeds demonstrated that it is possible to create the data necessary to populate the PEER performancebased framing equation, linking the hazard analysis, the structural analysis, the development of damage measures, loss analysis, and decision variables. This report describes one of the building testbeds—the UC Science Building. The project was chosen to focus attention on the consequences of losses of laboratory contents, particularly downtime. The UC Science testbed evaluated the earthquake hazard and the structural performance of a well-designed recently built reinforced concrete laboratory building using the OpenSees platform. Researchers conducted shake table tests on samples of critical laboratory contents in order to develop fragility curves used to analyze the probability of losses based on equipment failure. The UC Science testbed undertook an extreme case in performance assessment—linking performance of contents to operational failure. The research shows the interdependence of building structure, systems, and contents in performance assessment, and highlights where further research is needed. The Executive Summary provides a short description of the overall testbed research program, while the main body of the report includes summary chapters from individual researchers. More extensive research reports are cited in the reference section of each chapter

Diversidad de ascomicetes termorresistentes de suelo de la provincia de La Rioja, Argentina

Los ascomicetes termorresistentes presentan estructuras tales como ascosporas, clamidosporas y esclerocios, entre otras, que conservan su viabilidad después de haber sido sometidas a choques térmicos (calentamiento mayor a 60 ºC durante minutos a horas). En el presente trabajo se analizó la diversidad de ascomicetes termorresistentes en muestras de suelo de la Provincia de La Rioja, como parte de un estudio sobre la micobiota de suelos áridos del Noroeste argentino. Se recolectaron 39 muestras durante agosto del año 2018. Se transfirieron asépticamente 5 gramos de cada muestra a 100 ml de agar con extracto de malta con cloranfenicol fundido a 75 ºC, temperatura que se mantuvo durante 30 minutos. La suspensión se transfirió a cajas de Petri y, una vez solidificado el medio, éstas fueron incubadas a 30 ºC durante un mes. Para identificar los aislados fúngicos se realizó su caracterización fenotípica. Los caracteres morfológicos se documentaron mediante microscopio de campo claro y electrónico de barrido. Se obtuvieron 111 cepas de 26 muestras (en 13 muestras no hubo desarrollo fúngico). Se identificaron 57 cepas de Aspergillus sección Fumigati, 42 de ellas presentaron holomorfo (ex Neosartorya) y 15 solamente anamorfo. A nivel de especie, se reportan Aspergillus fischeri, A. shendaweii y A. tatenoi. Diferentes especies de los géneros Acremonium, Cladosporium, Hamigera, Leiothecium, Penicillium, Rhizopus y Talaromyces pudieron también ser documentadas. En las condiciones de cultivo estudiadas 37 aislamientos no presentaron esporulación. El presente trabajo es el primero sobre el conocimiento de la diversidad de los ascomicetes termorresistentes de suelo de La Rioja.Fil: Romero, Stella Maris. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Córdoba. Instituto Multidisciplinario de Biología Vegetal. Universidad Nacional de Córdoba. Facultad de Ciencias Exactas Físicas y Naturales. Instituto Multidisciplinario de Biología Vegetal; ArgentinaFil: Ambrosino, Jorgelina. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Córdoba. Instituto Multidisciplinario de Biología Vegetal. Universidad Nacional de Córdoba. Facultad de Ciencias Exactas Físicas y Naturales. Instituto Multidisciplinario de Biología Vegetal; ArgentinaFil: Comerio, Ricardo Mario. Instituto Nacional de Tecnología Agropecuaria. Centro Regional La Pampa-San Luis. Estación Experimental Agropecuaria Anguil; ArgentinaFil: Rodríguez Andrade, E.. Universitat Rovira I Virgili; EspañaFil: Stchigel, A. M.. Universitat Rovira I Virgili; EspañaXXXVII Jornadas Argentinas de BotánicaSan Miguel de TucumánArgentinaSociedad Argentina de Botánic

Asociación de marcadores genómicos para consumo residual en genes de IGF1 y neuropéptido Y con la conducta ingestiva de terneras Angus en pastoreo

En bovinos, el consumo residual (CR), medido a corral, está asociado a la presencia de alelos particulares en diferentes sitios del genoma con polimorfismos de un solo nucleótido (SNP). La asociación de estas variantes génicas con la conducta ingestiva en pastoreo no ha sido estudiada en ganado para carne. El objetivo de este trabajo fue determinar si existe una asociación entre la presencia de marcadores genómicos para CR en SNP de genes de IGF1 y neuropéptido Y (NPY) y la conducta ingestiva de terneras Angus en pastoreo.Fil: Milano, G. D.. Universidad Nacional del Centro de la Provincia de Buenos Aires. Facultad de Ciencias Veterinarias; ArgentinaFil: Nadin, L. B.. Universidad Nacional del Centro de la Provincia de Buenos Aires. Facultad de Ciencias Veterinarias. Departamento de Producción Animal; ArgentinaFil: Bakker, Maria Leontina. Universidad Nacional del Centro de la Provincia de Buenos Aires. Facultad de Ciencias Veterinarias. Departamento de Producción Animal; ArgentinaFil: Quintana, Silvina. Universidad Nacional de Mar del Plata. Instituto de Investigaciones en Producción, Sanidad y Ambiente - Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Mar del Plata. Instituto de Investigaciones en Producción, Sanidad y Ambiente; ArgentinaFil: Giustina, S.. No especifíca;Fil: Comerio, A.. Universidad Nacional del Centro de la Provincia de Buenos Aires. Facultad de Ciencias Veterinarias; ArgentinaFil: Herrera, R.. Universidad Nacional del Centro de la Provincia de Buenos Aires. Facultad de Ciencias Veterinarias; ArgentinaFil: Hoffer, L. W.. Universidad Nacional del Centro de la Provincia de Buenos Aires. Facultad de Ciencias Veterinarias; ArgentinaFil: Rigueiro, M.. Universidad Nacional del Centro de la Provincia de Buenos Aires. Facultad de Ciencias Veterinarias; Argentina44° Congreso Argentino de Producción AnimalArgentinaAsociación Argentina de Producción AnimalUniversidad Nacional de Comahu

An interdisciplinary system dynamics model for post-disaster housing recovery

Many previous disasters have demonstrated the need for extensive personal, public, and governmental expenditures for housing recovery highlighting the importance of studying housing recovery. Yet, much research is still needed to fully understand the multi-faceted and complex nature of housing recovery. The goal of this paper is to present a holistic model to further the understanding of the dynamic processes and interdependencies of housing recovery. The impetus for this work is that inequalities in housing recovery could be addressed more effectively if we better understood interconnected factors and dynamic processes that slow down recovery for some. Currently, there is a lack of understanding about such factors and processes. Literature from engineering and social sciences was reviewed to develop an integrated system dynamics model for post-disaster housing recovery. While it is beyond current capabilities to quantify such complexities, the presented model takes a major stride toward articulating the complex phenomenon that is housing recovery

Hallazgo del género Asterotheca en niveles superiores de la Formación Tunas, cuenca Sauce Grande, caracterización e implicancias dentro de Gondwana

En las Sierras Australes de Buenos Aires, los depósitos del Carbonífero Superior a Pérmico Inferior de la cuenca Sauce Grande se hallan bioestratigráficamente definidos por macrofósiles de la fauna de Eurydesma y flora de Glossopteris, así como por palinomorfos. Informamos aquí el hallazgo de ejemplares de Asterotheca sp. cf. A. andersonii junto a Paracalamites sp. en estratos superiores de la Formación Tunas. La localidad dista alrededor de 5 km de la cantera Las Mostazas, donde se registran ejemplares de la flora de Glossopteris. Si bien Asterotheca es un género no descrito hasta el presente en la cuenca Sauce Grande, su presencia es común en otras cuencas coetáneas del país y de Gondwana, como las de Paganzo, Tepuel Genoa, la Golondrina y Paraná. Con el hallazgo se amplía la diversidad florística de la cuenca Sauce Grande y mejoran las comparaciones regionales dentro de Gondwana.First record of the Genus Asterotheca in Upper levels o/Tunas Formation, Sauce Grande Basin - characterization and implications within Gondwana. In the Sierras Australes de Buenos Aires, the Upper Carboniferous to Lower Permian deposits ofthe Sauce Grande basin are biostratigraphically constrained by macrofossils ofthe Eurydesma fauna and Glossopteris flora, as well as palinofossils. In this contribution we record the finding of Asterotheca sp. cf. A. andersonii in association with Paracalamites sp. in upper strata ofthe Tunas Formation, approximately at 5 km from Las Mostazas quarry, where Glossopteris flora specimens were quoted. Asterotheca is a genus not described in the Sauce Grande basin until now, yet its presence is comrnon in other coeval basins in Argentina and Gondwana as well, such as Paganzo, Tepuel Genoa, la Golondrina and Paraná basins. This finding expands the floristic diversity in the Sauce Grande basin and allows better regional comparisons within the Gondwana continent

Presencia de zearalenona en pasturas del este de Chaco

Se estudió la presencia de zearalenona en pasturas y alimentos que son utilizados para la producción de bovinos de carne de la zona este de la provincia del Chaco. Asimismo, se realizó el aislamiento e identificación de diversas especies de Fusarium y se determinó su capacidad de producir zearalenona en condiciones de laboratorio. La determinación química de la toxina se realizó mediante las metodologías HPLC y ensayo inmunoenzimático (ELISA). Se analizaron 29 muestras y en 17 de ellas se confirmó la ocurrencia natural de zearalenona en cantidades variables. Se identificaron 63 aislamientos que correspondieron a Fusarium cf. acuminatum, F. chlamydosporum, F. equiseti, F. oxysporum y F. semitectum, confirmándose además la producción in vitro de zearalenona en 34 de éstos aislamientos.Natural occurrence of zearalenone in grassland, improved pastures and feeds for cattle in eastern Chaco province (Argentina) was surveyed. Besides, isolation, identification and toxicogenic capacity of several Fusarium species were carried out. HPLC and ELISA techniques were used for detection of the toxin. In 17 of 29 samples zearalenone presence was confirmed. Sixty- three Fusarium isolates corresponding to Fusarium cf. acuminatum F. chlamydosporum, F. equiseti, F. oxysporum and F. semitectum were identified. On the other hand, in vitro production of zearalenone was verified in 34 of these isolates.Fil: Salvat, Adriana Elisabeth. Instituto Nacional de Tecnología Agropecuaria. Centro de Investigación en Ciencias Veterinarias y Agronómicas. Instituto de Patobiología; ArgentinaFil: Balbuena, Osvaldo. Instituto Nacional de Tecnología Agropecuaria. Centro Regional Chaco-Formosa. Estación Experimental Agropecuaria Colonia Benítez; ArgentinaFil: Ricca, A.. Instituto Nacional de Tecnología Agropecuaria. Centro de Investigación de Agroindustria. Instituto de Tecnología de Alimentos; ArgentinaFil: Comerio, Ricardo Mario. Instituto Nacional de Tecnología Agropecuaria. Centro de Investigación en Ciencias Veterinarias y Agronómicas. Instituto de Microbiología y Zoología Agrícola; ArgentinaFil: Rosello Brajovich, J. E.. Instituto Nacional de Tecnología Agropecuaria. Centro Regional Chaco-Formosa. Estación Experimental Agropecuaria Colonia Benítez; ArgentinaFil: Rojas, D.. Instituto Nacional de Tecnología Agropecuaria. Centro de Investigación de Agroindustria. Instituto de Tecnología de Alimentos; ArgentinaFil: Berretta, Marcelo Facundo. Instituto Nacional de Tecnología Agropecuaria. Centro de Investigación en Ciencias Veterinarias y Agronómicas. Instituto de Microbiología y Zoología Agrícola; Argentina. Consejo Nacional de Investigaciones Científicas y Técnicas; ArgentinaFil: Delssin, E.. Instituto Nacional de Tecnología Agropecuaria. Centro Regional Chaco-Formosa. Estación Experimental Agropecuaria Colonia Benítez; ArgentinaFil: Bedascarrasbure, Enrique Luciano. Instituto Nacional de Tecnología Agropecuaria. Centro de Investigación de Agroindustria. Instituto de Tecnología de Alimentos; ArgentinaFil: Salerno, Juan Carlos. Instituto Nacional de Tecnología Agropecuaria. Centro de Investigación en Ciencias Veterinarias y Agronómicas. Instituto de Genética; Argentin