1,448 research outputs found

    Enterprise Risk Management in Responsible Financial Reporting

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    Despite regulatory guidelines, unreliable financial reporting exists in organizations, creating undue financial risk-harm for their stakeholders. Normal accident theory (NAT) identifies factors in highly complex integrated systems that can have unexpected, undetected, and uncorrected system failures. High-reliability organization (HRO) theory constructs promote reliability in complex, integrated systems prone to NAT factors. Enterprise risk management (ERM) integrates NAT factors and HRO constructs under a holistic framework to achieve organizational goals and mitigate the potential for stakeholder risk-harm. Literature on how HRO constructs promote ERM in responsible integrated financial systems has been limited. The purpose of this qualitative, grounded theory study was to use HRO constructs to identify and define the psychological factors involved in the effective ERM of responsible organizational financial reporting. Standardized, open-ended interviews were used to collect inductive data from a purposeful sample of 13 reporting agents stratifying different positions in organizations that have maintained consistent operational success while attenuating stakeholder risk-harm. The data were interpreted via transcription, and subsequent iterative open, axial, and narrative coding. Results showed that elements of culture and leadership found in the HRO construct of disaster foresightedness and mitigation fostered an internal environment of successful enterprise reporting risk management to ethically achieve organizational goals and abate third-party stakeholder risk-harm. The findings will contribute to positive social change by suggesting an approach for organizations to optimize strategic objectives while minimizing stakeholders\u27 financial risk-harm

    Complex patterns of secondary spread without loss of genetic diversity in invasive populations of the Asian shore crab Hemigrapsus takanoi (Decapoda) along European coasts

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    Genetic studies of introduced non-native species are a valuable tool to investigate invasion history and pathways, source populations and multiple introductions of alien species, as well as evolutionary genetic changes following establishment in a new environment. We used a set of nine polymorphic microsatellites to analyse the population genetic structure of the introduced Asian shore crab Hemigrapsus takanoi along European coasts. Our dataset covered the complete known European range of the species, including the most recent records from Great Britain and the southwestern Baltic Sea. The results showed a similarly high genetic diversity of H. takanoi throughout Europe, and no indication of genetic bottlenecks during secondary spread, even in the most recently established populations. Analyses for population structure along geographic regions gave support for a separation between the Bay of Seine populations (northern France) and all other populations. Genetic differentiation within the North and Baltic Seas was more subtle and patchy, hinting to potential unrecognised introduction events, dispersal barriers and anthropogenic vector activity. The populations from the Baltic Sea and Great Britain clustered with the Wadden Sea populations, suggesting secondary introductions from the southeastern North Sea as likely invasion pathways. In summary, we suggest that a combination of anthropogenic secondary spread and the species’ reproductive biology have prevented a loss of genetic diversity during its ongoing expansion. We argue that genetic data depicting population status shortly after an introduction event—like the British and Baltic Sea populations of H. takanoi—may provide important baseline data for investigations of genetic changes during establishment and adaptation processes

    Relative validity of a web-based food frequency questionnaire for patients with type 1 and type 2 diabetes in Denmark

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    BACKGROUND: Diet has an important role in the management of diabetes. However, little is known about dietary intake in Danish diabetes patients. A food frequency questionnaire (FFQ) focusing on most relevant nutrients in diabetes including carbohydrates, dietary fibres and simple sugars was developed and validated. OBJECTIVES: To examine the relative validity of nutrients calculated by a web-based food frequency questionnaire for patients with diabetes. DESIGN: The FFQ was validated against a 4-day pre-coded food diary (FD). Intakes of nutrients were calculated. Means of intake were compared and cross-classifications of individuals according to intake were performed. To assess the agreement between the two methods, Pearson and Spearman's correlation coefficients and weighted kappa coefficients were calculated. SUBJECTS: Ninety patients (64 with type 1 diabetes and 26 with type 2 diabetes) accepted to participate in the study. Twenty-six were excluded from the final study population. SETTING: 64 volunteer diabetes patients at the Steno Diabetes Center. RESULTS: Intakes of carbohydrates, simple sugars, dietary fibres and total energy were higher according to the FFQ compared with the FD. However, intakes of nutrients were grossly classified in the same or adjacent quartiles with an average of 82% of the selected nutrients when comparing the two methods. In general, moderate agreement between the two methods was found. CONCLUSION: The FFQ was validated for assessment of a range of nutrients. Comparing the intakes of selected nutrients (carbohydrates, dietary fibres and simple sugars), patients were classified correctly according to low and high intakes. The FFQ is a reliable dietary assessment tool to use in research and evaluation of patient education for patients with diabetes

    Observation of Coulomb-Assisted Dipole-Forbidden Intraexciton Transitions in Semiconductors

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    We use terahertz pulses to induce resonant transitions between the eigenstates of optically generated exciton populations in a high-quality semiconductor quantum-well sample. Monitoring the excitonic photoluminescence, we observe transient quenching of the 1s1s exciton emission, which we attribute to the terahertz-induced 1s1s-to-2p2p excitation. Simultaneously, a pronounced enhancement of the 2s2s-exciton emission is observed, despite the 1s1s-to-2s2s transition being dipole forbidden. A microscopic many-body theory explains the experimental observations as a Coulomb-scattering mixing of the 2ss and 2pp states, yielding an effective terahertz transition between the 1ss and 2ss populations.Comment: 5 pages, 3 figure

    Biophysical suitability, economic pressure and land-cover change: a global probabilistic approach and insights for REDD+

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    There has been a concerted effort by the international scientific community to understand the multiple causes and patterns of land-cover change to support sustainable land management. Here, we examined biophysical suitability, and a novel integrated index of “Economic Pressure on Land” (EPL) to explain land cover in the year 2000, and estimated the likelihood of future land-cover change through 2050, including protected area effectiveness. Biophysical suitability and EPL explained almost half of the global pattern of land cover (R 2 = 0.45), increasing to almost two-thirds in areas where a long-term equilibrium is likely to have been reached (e.g. R 2 = 0.64 in Europe). We identify a high likelihood of future land-cover change in vast areas with relatively lower current and past deforestation (e.g. the Congo Basin). Further, we simulated emissions arising from a “business as usual” and two reducing emissions from deforestation and forest degradation (REDD) scenarios by incorporating data on biomass carbon. As our model incorporates all biome types, it highlights a crucial aspect of the ongoing REDD + debate: if restricted to forests, “cross-biome leakage” would severely reduce REDD + effectiveness for climate change mitigation. If forests were protected from deforestation yet without measures to tackle the drivers of land-cover change, REDD + would only reduce 30 % of total emissions from land-cover change. Fifty-five percent of emissions reductions from forests would be compensated by increased emissions in other biomes. These results suggest that, although REDD + remains a very promising mitigation tool, implementation of complementary measures to reduce land demand is necessary to prevent this leakage

    Somatic Mosaicism in Cases with Small Supernumerary Marker Chromosomes

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    Somatic mosaicism is something that is observed in everyday lives of cytogeneticists. Chromosome instability is one of the leading causes of large-scale genome variation analyzable since the correct human chromosome number was established in 1956. Somatic mosaicism is also a well-known fact to be present in cases with small supernumerary marker chromosomes (sSMC), i.e. karyotypes of 47,+mar/46. In this study, the data available in the literature were collected concerning the frequency mosaicism in different subgroups of patients with sSMC. Of 3124 cases with sSMC 1626 (52%) present with somatic mosaicism. Some groups like patients with Emanuel-, cat-eye- or i(18p)- syndrome only tend rarely to develop mosaicism, while in Pallister-Killian syndrome every patient is mosaic. In general, acrocentric and non-acrocentric derived sSMCs are differently susceptible to mosaicism; non-acrocentric derived ones are hereby the less stable ones. Even though, in the overwhelming majority of the cases, somatic mosaicism does not have any detectable clinical effects, there are rare cases with altered clinical outcomes due to mosaicism. This is extremely important for prenatal genetic counseling. Overall, as mosaicism is something to be considered in at least every second sSMC case, array-CGH studies cannot be offered as a screening test to reliably detect this kind of chromosomal aberration, as low level mosaic cases and cryptic mosaics are missed by that
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