Biodiversity accounting and reporting: A systematic literature review and bibliometric analysis

Towards the improvement of environmental sustainability and the conservation of biodiversity, organisations are increasingly aware of the importance of reporting their impacts on biodiversity and the conservation plans undertaken. Biodiversity accounting and reporting are relevant for developing organisational practices oriented towards environmental sustainability, promoting cleaner management policies with less impact on the environment. Biodiversity accounting research has attracted scholars in business management and accounting, and as a result, the literature in the field has grown in recent years. This study analyses the intellectual structure of the biodiversity accounting and management discipline through a systematic literature review, along with bibliometric techniques based on a co-word analysis of the main keywords included in 63 publications. The results reveal five thematic clusters: one motor cluster (sustainability), two transversal clusters (biodiversity reporting, corporate biodiversity management) and two isolated clusters (environmental protection, emancipatory accounting). In addition, the content of the selected papers is analysed and promising research paths are found, such as the need for more robust quantitative analyses or the development of new forms of emancipatory accounting. The study discusses the main insights from the analysis, proposes future research directions and provides practical implications for biodiversity protection and environmental sustainability. © The Author

Sustainability reporting in view of the European sustainable finance taxonomy: Is the financial sector ready to disclose circular economy?

The European sustainable finance taxonomy requires financial and nonfinancial companies to provide investors with information about the environmental performance of their assets and economic activities. For financial institutions, making socially and environmentally responsible investments visible through a common label that guarantees specific standards for the entire European Union is crucial. Against this background, this study analyzes the evolution of sustainability reporting practices and their assurance in a sample of European financial institutions. To this end, we used a double qualitative methodological approach, based on (a) an external analysis of nonfinancial information and its relationship with the main economic-financial variables of the sample companies, and (b) a case study of a bank carried out through semi-structured interviews. This study provides an external measurement analysis of nonfinancial information in entities from different countries, which can contribute to broadening the scope and level of sustainability and circular economy accountability

Near-Earth asteroids spectroscopic survey at Isaac Newton Telescope

The population of near-Earth asteroids (NEAs) shows a large variety of objects in terms of physical and dynamical properties. They are subject to planetary encounters and to strong solar wind and radiation effects. Their study is also motivated by practical reasons regarding space exploration and long-term probability of impact with the Earth. We aim to spectrally characterize a significant sample of NEAs with sizes in the range of $\sim$0.25 - 5.5 km (categorized as large), and search for connections between their spectral types and the orbital parameters. Optical spectra of NEAs were obtained using the Isaac Newton Telescope (INT) equipped with the IDS spectrograph. These observations are analyzed using taxonomic classification and by comparison with laboratory spectra of meteorites. A total number of 76 NEAs were observed. We classified 44 of them as Q/S-complex, 16 as B/C-complex, eight as V-types, and another eight belong to the remaining taxonomic classes. Our sample contains 27 asteroids categorized as potentially hazardous and 31 possible targets for space missions including (459872) 2014 EK24, (436724) 2011 UW158, and (67367) 2000 LY27. The spectral data corresponding to (276049) 2002 CE26 and (385186) 1994 AW1 shows the 0.7 $\mu$m feature which indicates the presence of hydrated minerals on their surface. We report that Q-types have the lowest perihelia (a median value and absolute deviation of $0.797\pm0.244$ AU) and are systematically larger than the S-type asteroids observed in our sample. We explain these observational evidences by thermal fatigue fragmentation as the main process for the rejuvenation of NEA surfaces. In general terms, the taxonomic distribution of our sample is similar to the previous studies and matches the broad groups of the inner main belt asteroids. Nevertheless, we found a wide diversity of spectra compared to the standard taxonomic types.Comment: Accepted in Astronomy & Astrophysics (A&A

Polyurethane/acrylic hybrid dispersions containing phosphorus reactive flame retardants as transparent coatings for wood

Phosphorus modified polyurethane/acrylic hybrid dispersions were prepared for flame retardant transparent wood coatings. The polymerisation was carried out in three steps. In the first one, the polyurethane was synthesised using an acrylic monomer as solvent. The second step involved water addition that promoted the phase inversion and lastly, acrylic part was polymerised. The phosphorous compounds were covalently linked to polyurethane using a phosphorylated polyol and to the acrylic phase using an acrylic phosphate. Polymerisation was monitored by FTIR and NMR and the molar mass of the hybrids was measured by AF4 and SEC. The effects of the phosphorus in fire-retardant properties were analysed by thermogravimetry and pyrolysis combustion flow calorimetry. The introduction of phosphorus did not produce significant changes in the polymerisation process but promoted the cross-linking of the coatings. The coated wood samples maintained the transparency and good properties with the introduction of phosphorus and presented a slight reduction in the Peak Heat Release Rate measured by cone calorimeter. The action of phosphorus as a fire retardant was effective as it gave rise to significant reduction of the CO and CO2 peaks.The funding received from University of the Basque Country (GIU19/077, predoctoral grant of M. Puyadena and postdoctoral grant of M. Cobos) and the Basque Government (IT1313-19, PIBA20/16) is grate-fully acknowledged. Technical and human support provided by SGIker is also sincerely acknowledged (UPV/EHU/ ERDF, EU

Do the Effects of Resveratrol on Thermogenic and Oxidative Capacities in IBAT and Skeletal Muscle Depend on Feeding Conditions?

The aim of this study was to compare the effects of mild energy restriction and resveratrol on thermogenic and oxidative capacity in interscapular brown adipose tissue (IBAT) and in skeletal muscle. Rats were fed a high-fat high-sucrose diet for six weeks, and divided into four experimental groups fed a standard diet: a control group, a resveratrol-treated group, an energy-restricted group and an energy-restricted group treated with resveratrol. Weights of IBAT, gastrocnemius muscle and fat depots were measured. Activities of carnitine palmitoyltransferase (CPT) and citrate synthase (CS), protein levels of sirtuin (SIRT1 and 3), uncoupling proteins (UCP1 and 3), glucose transporter (GLUT4), mitochondrial transcription factor (TFAM), nuclear respiratory factor (NRF1), peroxisome proliferator-activated receptor (PPAR) and AMP activated protein kinase (AMPK) and peroxisome proliferator-activated receptor gamma coactivator (PGC1) activation were measured. No changes in IBAT and gastrocnemius weights were found. Energy-restriction, but not resveratrol, decreased the weights of adipose depots. In IBAT, resveratrol enhanced thermogenesis activating the SIRT1/PGC1/PPAR axis. Resveratrol also induced fatty acid oxidation and glucose uptake. These effects were similar when resveratrol was combined with energy restriction. In the case of gastrocnemius muscle, the effects were not as clear as in the case of IBAT. In this tissue, resveratrol increased oxidative capacity. The combination of resveratrol and energy restriction seemingly did not improve the effects induced by the polyphenol alone.This research was funded by MINECO (AGL-2015-65719-R-MINECO/FEDER, UE), University of the Basque Country (ELDUNANOTEK UFI11/32), Instituto de Salud Carlos III (CIBERobn) and Basque Government (IT-572-13). Inaki Milton-Laskibar is a recipient of a doctoral fellowship from the Gobierno Vasco

Involvement of autophagy in the beneficial effects of resveratrol in hepatic steatosis treatment. A comparison with energy restriction

Autophagy eliminates damaged cellular components. In the liver, it has been proposed that it mediates the breakdown of lipid droplets. This study aimed to compare the involvement of autophagy and the oxidative status in the effects of resveratrol and energy restriction as therapeutic tools for managing liver steatosis. In addition, potential additive or synergic effects were studied. Rats were fed a high-fat high-sucrose diet for 6 weeks and then divided into four experimental groups and fed a standard diet: a control group (C), a resveratrol-treated group (RSV, 30 mg kg−1 d−1), an energy restricted group (R, −15%), and an energy restricted group treated with resveratrol (RR). Liver triacylglycerols (TGs) were measured by Folch's method. TBARS, GSH, GSSG, GPx and SOD were assessed using commercial kits. The protein expression of beclin, atg5 and p62, as well as ratios of pSer555 ULK1/total ULK1, pSer757 ULK1/total ULK1 and LC3 II/I were determined by western blotting. Energy restriction increased the protein expression of beclin, atg5 and pSer757 ULK1/total ULK1 and LC3 II/I ratios, and reduced the protein expression of p62, thus indicating that it induced autophagy activation. The effects of resveratrol were similar but less marked than the hypocaloric diet. No differences were observed in oxidative stress determinants except for TBARS, which was decreased by energy restriction. In conclusion, resveratrol can reverse partially dietary-induced hepatic lipid accumulation, although less efficiently than energy restriction. The delipidating effect of energy restriction is mediated in part by the activation of autophagy; however, the involvement of this process in the effects of resveratrol is less clear

Reducción de vibraciones en una rectificadora sin centros mediante la utilización de actuadores piezoelectricos

National audienceEn el presente artículo se describe la realización práctica de un sistema de reducción de vibraciones de chatter en una rectificadora sin centros, utilizando actuadores piezoeléctricos. El trabajo presentado complementa aquél de carácter teórico y generalista presentado en la pasada edición de este mismo congreso. Se describe la metodología seguida para la definición del tipo de control a utilizar y los criterios seguidos para definir la localización de los actuadores piezoeléctricos. El trabajo incluye la elaboración de un modelo para reflejar el comportamiento dinámico de la máquina para el rango de frecuencias de interés, dando así pie a la realización de distintas simulaciones que permitieron definir las características que deberían disponer los actuadores disponibles comercialmente. Se ha implementado una estrategia de control activo del amortiguamiento, utilizando controladores de realimentación proporcionales. Se presentan los resultados obtenidos en los ensayos de mecanizado una vez implantado el sistema en la máquina. Se ha conseguido un sistema que permite reducir los picos de resonancia de los modos que causan chatter, lo que causa un importante aumento del umbral de estabilidad de la máquina

Analysis of technological knowledge flows in the Basque Country

[EN] Knowledge flow of technology is important for continuous growth and extension of science. Patent data analysis has facilitated this knowledge acquisition. The available patent information crosses borders, corresponds and interacts with new inventions to give new strength and dimension to the technology. Therefore, the patent citation information functions as a key indicator of the knowledge flow providing relevant information. It can be identified to which extent a region is a relevant technological knowledge generator to other regions. As an illustrative case, we present a study to determine the role played by the Basque Country region as a generator of technological innovation during the period 1991-2011.Gavilanes-Trapote, J.; Etxeberria-Agiriano, I.; Cilleruelo, E.; Garechana, G. (2019). Analysis of technological knowledge flows in the Basque Country. International Journal of Production Management and Engineering. 7(Número Especial):73-79. https://doi.org/10.4995/ijpme.2019.10572SWORD73797Número EspecialAcs ZJ, Anselin L, Varga A (2002) Patents and innovation counts as measures of regional production of new knowledge Res. Policy 31:1069-1085. https://doi.org/10.1016/S0048-7333(01)00184-6Balland, P., & Rigby, D. (2017). The geography of complex knowledge. Economic Geography, 93(1), 1-23. https://doi.org/10.1080/00130095.2016.1205947Galvez, C., and Moya-Anegon, F. (2007). Standardizing formats of corporate source data. Scientometrics, 70(1), 3-26. https://doi.org/10.1007/s11192-007-0101-0Gavilanes-Trapote, J., Cilleruelo-Carrasco, E., Etxeberria-Agiriano, I., Garechana, G., Rodríguez Andara, A. (2019). Qualitative Patents Evaluation Through the Analysis of Their Citations. Case of the Technological Sectors in the Basque Country. In: Ortiz, Á., Andrés Romano, C., Poler, R., García-Sabater, J.P. (eds) Engineering Digital Transformation. Lecture Notes in Management and Industrial Engineering. Springer, Cham. https://doi.org/10.1007/978-3-319-96005-0_28Gavilanes-Trapote, J., Río-Belver, R. M., Cilleruelo, E., Garechana G., and Larruscain J. (2015). Patent overlay maps: Spain and the basque country. International Journal of Technology Management (IJTM), 69(3/4), 261. https://doi.org/10.1504/IJTM.2015.072976Harhoff, D., Scherer, F., and Vopel, K. (2004). Citations, family size, opposition and the value of patent rights (vol 32, pg 1343, 2003). Research Policy, 33(2), 363-364. https://doi.org/10.1016/j.respol.2003.10.001Higham, K.W., Governale, M., Jaffe, A.B., and Zülicke, U. (2017) Fame and obsolescence: Disentangling growth and aging dynamics of patent citations. Phys. Rev. E 95, 042309. https://doi.org/10.1103/PhysRevE.95.042309Jaffe, A., Trajtenberg, M., and Fogarty, M. (2000). Knowledge spillovers and patent citations: Evidence from a survey of inventors. American Economic Review, 90(2), 215-218. https://doi.org/10.1257/aer.90.2.215Krugman, P. (1995). Development, geography, and economic Theory. Cambridge-Massachusetts: The MIT Press.Malerba, F., and Orsenigo, L. (1995). Schumpeterian patterns of innovation. Cambridge Journal of Economics, 19(1), 47-65. https://doi.org/10.1093/oxfordjournals.cje.a035308Malmberg, A., and Maskell, P. (1997). Towards an explanation of regional specialization and industry agglomeration. European Planning Studies, 5(1), 25-41. https://doi.org/10.1080/09654319708720382Murata, Y., Nakajima, R., Okamoto, R., and Tamura, R. (2014). Localized knowledge spillovers and patent citations: A distance-based approach. Review of Economics and Statistics, 96(5), 967-985. https://doi.org/10.1162/REST_a_00422Organisation for Economic Co-operation and Development (OECD). (2009). OECD patent statistics manual OECD.Podolny, J., Stuart, T., and Hannan, M. (1996). Networks, knowledge, and niches: Competition in the worldwide semiconductor industry, 1984-1991. American Journal of Sociology, 102(3), 659-689. https://doi.org/10.1086/230994Schmoch, U. (2003). Service marks as novel innovation indicator. Research Evaluation, 12(2), 149-156. https://doi.org/10.3152/147154403781776708Simmie, J. (2003). Innovation and urban regions as national and international nodes for the transfer and sharing of knowledge. Regional Studies, 37(6-7), 607-620. https://doi.org/10.1080/0034340032000108714Stek, P.E., and van Geenhuizen, M.S. (2016). The influence of international research interaction on national innovation performance: A bibliometric approach. Technological Forecasting and Social Change, 110, 61-70. https://doi.org/10.1016/j.techfore.2015.09.017Thompson, P., and Fox-Kean, M. (2005). Patent citations and the geography of knowledge spill-overs: A reassessment. American Economic Review, 95(1), 450-460. https://doi.org/10.1257/0002828053828509Thompsori, P. (2006). Patent citations and the geography of knowledge spillovers: Evidence from inventor- and examiner-added citations. Review of Economics and Statistics, 88(2), 383-388. https://doi.org/10.1162/rest.88.2.383You, H., Li, M., Hipel, K.W., Jiang, J., Ge, B., and Duan, H. (2017) Development trend forecasting for coherent light generator technology based on patent citation network analysis. Scientometrics 111(1), 297-315. https://doi.org/10.1007/s11192-017-2252-

New emerging targets in cancer immunotherapy: CD137/4-1BB costimulatory axis

CD137 (4-1BB) is a surface glycoprotein that belongs to the tumour necrosis factor receptor family (TNFRSF9). Its expression is induced on activation on a number of leucocyte types. Interestingly, for cancer immunotherapy, CD137 becomes expressed on primed T and natural killer (NK) cells, which on ligation provides powerful costimulatory signals. Perturbation of CD137 by CD137L or agonist monoclonal antibodies on activated CD8 T cells protects such antigen-specific cytotoxic T lymphocytes from apoptosis, enhances effector functionalities and favours persistence and memory differentiation. As a consequence, agonist antibodies exert potent antitumour effects in mouse models and the CD137 signalling domain is critical in chimeric antigen receptors (CAR) of CAR T cells approved to be used in the clinic. New formats of CD137 agonist moieties are being clinically developed, seeking potent costimulation targeted to the tumour microenvironment to avoid liver inflammation side effects, that have thus far limited and delayed clinical development