20 research outputs found

    Environmental disclosure in Spain: Corporate characteristics and media exposure

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    Social and environmental issues have become a major concern for accounting research over the past two decades. Social and Environmental Accounting has attracted the attention of a number of researchers attempting to understand, explain and predict the disclosure of information on the social and environmental implications of business activities. Empirical research has hypothesized that size, profitability and the potential environmental impact of the firm are the main factors explaining the amount of information disclosed. On the other hand, several studies have focused on the motivations for disclosing environmental information, hypothesizing that disclosures are aimed at building or sustaining corporate legitimacy. We test the main hypotheses developed to date by empirical research with regard to the disclosure of environmental information based on a sample of companies listed on the Madrid Stock Exchange. Results of a content analysis show that firms disclosing environmental information tend to be larger, have higher risk (measured by the beta coefficient) and operate in industries that have a high potential environmental impact. The environmental implications of the activities carried out by these companies also seem to receive more attention from print media. Our results also provide evidence that two factors directly associated with the amount of environmental information disclosed are the potential environmental impact of the industry and the extent of media coverage of the firms

    Prospects for dark matter detection with IceCube in the context of the CMSSM

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    We study in detail the ability of the nominal configuration of the IceCube neutrino telescope (with 80 strings) to probe the parameter space of the Constrained MSSM (CMSSM) favoured by current collider and cosmological data. Adopting conservative assumptions about the galactic halo model and the expected experiment performance, we find that IceCube has a probability between 2% and 12% of achieving a 5sigma detection of dark matter annihilation in the Sun, depending on the choice of priors for the scalar and gaugino masses and on the astrophysical assumptions. We identify the most important annihilation channels in the CMSSM parameter space favoured by current constraints, and we demonstrate that assuming that the signal is dominated by a single annihilation channel canlead to large systematic errors in the inferred WIMP annihilation cross section. We demonstrate that ~ 66% of the CMSSM parameter space violates the equilibrium condition between capture and annihilation in the center of the Sun. By cross-correlating our predictions with direct detection methods, we conclude that if IceCube does detect a neutrino flux from the Sun at high significance while direct detection experiments do not find a signal above a spin-independent cross section sigma_SI^p larger than 5x10^{-9} pb, the CMSSM will be strongly disfavoured, given standard astrophysical assumptions for the WIMP distribution. This result is robust with respect to a change of priors. We argue that the proposed low-energy DeepCore extension of IceCube will be an ideal instrument to focus on relevant CMSSM areas of parameter space.Comment: 32 pages, 12 figures. Updated discussion of comparison with direct detection. References added. Main results unchanged. Matches version accepted by JCA

    Early- Onset Stroke and Vasculopathy Associated with Mutations in ADA2

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    Adenosine deaminase 2 (ADA2) is an enzyme involved in purine metabolism and a growth factor that influences the development of endothelial cells and leukocytes. This study shows that defects in ADA2 cause recurrent fevers, vascular pathologic features, and mild immunodeficiency. Patients with autoinflammatory disease sometimes present with clinical findings that encompass multiple organ systems.(1) Three unrelated children presented to the National Institutes of Health (NIH) Clinical Center with intermittent fevers, recurrent lacunar strokes, elevated levels of acute-phase reactants, livedoid rash, hepatosplenomegaly, and hypogammaglobulinemia. Collectively, these findings do not easily fit with any of the known inherited autoinflammatory diseases. Hereditary or acquired vascular disorders can have protean manifestations yet be caused by mutations in a single gene. Diseases such as the Aicardi-Goutieres syndrome,(2),(3) polypoidal choroidal vasculopathy,(4) sickle cell anemia,(5) livedoid vasculopathy,(6) and the small-vessel vasculitides(7),(8) are examples of systemic ...</p
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