An international empirical study of greenwashing and voluntary carbon disclosure

Voluntary corporate environmental disclosure has increased significantly in the last decade. However, the increase in environmental disclosure has also been accompanied by the social questioning of its veracity. Previous studies have mainly focused on the determinant factors behind corporate decisions to disclose environmental data, with only limited consideration of both carbon performance and the veracity of the information disclosed. Based on an international sample of firms from 12 countries, this paper analyzes the impact of regulative pressures related to climate change on the likelihood of companies engaging in greenwashing. The results show that the number of regulations related to climate change negatively influences the propensity of firms to engage in greenwashing. Furthermore, firms in countries with stringent climate-related regulations are less likely to participate in greenwashing practices. This paper adds to the existing literature concerning greenwashing by demonstrating that institutional theory can deliver further insights into the explanation of corporate greenwashing behavior. This is the first study to incorporate international climate-related regulations into the analysis of corporate greenwashing. It also provides a new method for identifying greenwashing firms, based on their carbon performance and disclosure.This study has been supported by the Universidad de Sevilla VI PPIT [IV.3, 2018]

First Searches for Optical Counterparts to Gravitational-Wave Candidate Events

During the Laser Interferometer Gravitational-wave Observatory and Virgo joint science runs in 2009-2010, gravitational wave (GW) data from three interferometer detectors were analyzed within minutes to select GW candidate events and infer their apparent sky positions. Target coordinates were transmitted to several telescopes for follow-up observations aimed at the detection of an associated optical transient. Images were obtained for eight such GW candidates. We present the methods used to analyze the image data as well as the transient search results. No optical transient was identified with a convincing association with any of these candidates, and none of the GW triggers showed strong evidence for being astrophysical in nature. We compare the sensitivities of these observations to several model light curves from possible sources of interest, and discuss prospects for future joint GW-optical observations of this type

Concepciones alternativas de los alumnos de Educación Secundaria sobre el enlace químico

En el presente trabajo se analizan las concepciones alternativas de los alumnos de 4º curso de Educación Secundaria Obligatoria (ESO) y 1º de Bachillerato sobre el enlace químico. Para ello se procedió a la administración de un cuestionario a 101 alumnos de ambos cursos. Los resultados muestran que, a pesar de que hay matices diferenciales entre ambos cursos, en los dos casos, los alumnos presentan dificultades para relacionar los niveles macro y micro de la química, y por tanto, para llegar a comprender y relacionar las propiedades macroscópicas de las sustancias con el tipo de unión que presentan las partículas (átomos, iones y moléculas) a nivel microscópicoIn this paper, the alternative misconceptions about chemical bond of 4th Compulsory Secondary Education and 1st of Bachillerato students are analyzed. The experimental work involved the administration of 101 questionnaires to students of both courses. The results show that, although there are differential nuances between both courses, the most important conclusion is that students have in common the difficulty to relate macro and micro levels of chemistry and, therefore, to reach the comprehension to relate the macroscopic properties of substances with the type of bonding that these particles (atoms, ions and molecules) have at the microscopic leve

Penerapan Faktor Budaya dan Adat-istiadat dalam Pola Membangun pada Kampung Adat Kuta, Kab. Ciamis, Jawa Barat

Traditional housing and settlements in Indonesia have different and specific pattern influenced by local culture factor of each society. One of the traditional settlements with unique pattern is Kuta village, located in Ciamis, West Java. The settlement pattern in Kuta village in general has neither orientation nor specific patterns. Although there is no pattern, the Kuta Village was built based on rules of the culture and tradition held by the leader of the village called Kuncen. This research is aimed to analyze to which extent the culture and local tradition influenced the settlement pattern in Kuta Village by firstly understanding the factors of culture in building tradition and afterward comparing with general factors

First Searches for Optical Counterparts to Gravitational-Wave Candidate Events

During the Laser Interferometer Gravitational-wave Observatory and Virgo joint science runs in 2009-2010, gravitational wave (GW) data from three interferometer detectors were analyzed within minutes to select GW candidate events and infer their apparent sky positions. Target coordinates were transmitted to several telescopes for follow-up observations aimed at the detection of an associated optical transient. Images were obtained for eight such GW candidates. We present the methods used to analyze the image data as well as the transient search results. No optical transient was identified with a convincing association with any of these candidates, and none of the GW triggers showed strong evidence for being astrophysical in nature. We compare the sensitivities of these observations to several model light curves from possible sources of interest, and discuss prospects for future joint GW-optical observations of this type

Analogías para la enseñanza de los conceptos de mol y Número de Avogadro

En el presente trabajo nos hemos propuesto desarrollar una serie de recursos didácticos que ayuden en el aprendizaje de los conceptos ?mol? y ?Número de Avogadro?. Estos a su vez se basan en una serie de analogías comparativas con otras unidades fundamentales y derivadas familiares para los alumnos de Magisterio (Longitud, Volumen, Masa, tiempo) y con otros ejemplos tomados de otros ámbitos (Economía, juegos, etc. ) de manera que puedan relacionar esa cantidad cercana al cuatrillón (10exp24) de entidades elementales con cantidades conocidas que, no por serlo, dejan de ser sorprendentes cuando se manejan dentro de esos órdenes de magnitud. Con las analogías y similitudes planteadas los alumnos llegan a comprender mucho mejor estos conceptos y son capaces de resolver mucho mejor cuestiones y problemas relacionados con dichos conceptos en diferentes contextos

Los instrumentos financieros y las coberturas contables en el proyecto de NIIF para pymes del IASB y el BPGC. simplificación vs limitación respecto a las NIIF

Los autores presentan las soluciones ofrecidas al tratamiento contable de los instrumentos financieros, por parte de dos normas contables importantes, actualmente en fase de borrador: · Las normas del IASB para PYMES. · El nuevo Plan General de Contabilidad de España El objetivo común de ambos proyectos es, básicamente, la adaptación de las NIIF a las empresas que no cotizan en bolsa. Sin embargo, los autores señalan y comentan el distinto enfoque adoptado en cada uno de los proyectos para el tratamiento de los instrumentos financieros (la simplificación en el primero y el resumen el segundo) así como las importantes implicaciones prácticas que conllevan uno u otro enfoque

A systems biology approach reveals a link between systemic cytokines and skeletal muscle energy metabolism in a rodent smoking model and human COPD

BACKGROUND: A relatively large percentage of patients with chronic obstructive pulmonary disease (COPD) develop systemic co-morbidities that affect prognosis, among which muscle wasting is particularly debilitating. Despite significant research effort, the pathophysiology of this important extrapulmonary manifestation is still unclear. A key question that remains unanswered is to what extent systemic inflammatory mediators might play a role in this pathology. Cigarette smoke (CS) is the main risk factor for developing COPD and therefore animal models chronically exposed to CS have been proposed for mechanistic studies and biomarker discovery. Although mice have been successfully used as a pre-clinical in vivo model to study the pulmonary effects of acute and chronic CS exposure, data suggest that they may be inadequate models for studying the effects of CS on peripheral muscle function. In contrast, recent findings indicate that the guinea pig model (Cavia porcellus) may better mimic muscle wasting. METHODS: We have used a systems biology approach to compare the transcriptional profile of hindlimb skeletal muscles from a Guinea pig rodent model exposed to CS and/or chronic hypoxia to COPD patients with muscle wasting. RESULTS: We show that guinea pigs exposed to long-term CS accurately reflect most of the transcriptional changes observed in dysfunctional limb muscle of severe COPD patients when compared to matched controls. Using network inference, we could then show that the expression profile in whole lung of genes encoding for soluble inflammatory mediators is informative of the molecular state of skeletal muscles in the guinea pig smoking model. Finally, we show that CXCL10 and CXCL9, two of the candidate systemic cytokines identified using this pre-clinical model, are indeed detected at significantly higher levels in serum of COPD patients, and that their serum protein level is inversely correlated with the expression of aerobic energy metabolism genes in skeletal muscle. CONCLUSIONS: We conclude that CXCL10 and CXCL9 are promising candidate inflammatory signals linked to the regulation of central metabolism genes in skeletal muscles. On a methodological level, our work also shows that a system level analysis of animal models of diseases can be very effective to generate clinically relevant hypothesis

Age protects from harmful effects produced by chronic intermittent hypoxia

Producción CientíficaObstructive sleep apnoea (OSA) affects an estimated 3–7% of the adult population, the frequency doubling at ages >60–65 years. As it evolves, OSA becomes frequently associated with cardiovascular, metabolic and neuropsychiatric pathologies defining OSA syndrome (OSAS). Exposing experimental animals to chronic intermittent hypoxia (CIH) can be used as a model of the recurrent hypoxic and O2 desaturation patterns observed in OSA patients. CIH is an important OSA event triggering associated pathologies; CIH induces carotid body (CB)-driven exaggerated sympathetic tone and overproduction of reactive oxygen species, related to the pathogenic mechanisms of associated pathologies observed in OSAS. Aiming to discover why OSAS is clinically less conspicuous in aged patients, the present study compares CIH effects in young (3–4 months) and aged (22–24 months) rats. To define potential distinctive patterns of these pathogenic mechanisms, mean arterial blood pressure as the final CIH outcome was measured. In young rats, CIH augmented CB sensory responses to hypoxia, decreased hypoxic ventilation and augmented sympathetic activity (plasma catecholamine levels and renal artery content and synthesis rate). An increased brainstem integration of CB sensory input as a trigger of sympathetic activity is suggested. CIH also caused an oxidative status decreasing aconitase/fumarase ratio and superoxide dismutase activity. In aged animals, CIH minimally affected CB responses, ventilation and sympathetic-related parameters leaving redox status unaltered. In young animals, CIH caused hypertension and in aged animals, whose baseline blood pressure was augmented, CIH did not augment it further. Plausible mechanisms of the differences and potential significance of these findings for the diagnosis and therapy of OSAS are discussed.Ministerio de Ciencia, Innovación y Universidades (grant BFU2012-37459)Instituto de Salud Carlos III (grant CIBER CB06/06/0050)Portuguese Foundation for Science and Technology (grant EXP/NEU-SCC/2813/2013

Encapsulation of Bacteria-Derived Auxin, Cytokinin and Gibberellin and its Application in the Micropropagation of Coconut (Cocos nucifera L. var Makapuno)

Improved solubility of the PGR-loaded liposomes in aqueous solution was also observed. The PGR-loaded liposomes showed controlled-released behavior of the active component at pH 5.0 and 7.0. Higher stability of the encapsulated PGRs was observed at 0 -