Examining the extent of and drivers for materiality assessment disclosures in sustainability reports

Purpose: This paper aims to evaluate the extent of materiality assessment disclosures in sustainability reports and their determinants. The study examines the disclosure practices of listed companies based in the member states of the Cooperation Council for the Arab States of the Gulf, colloquially referred to as the Gulf Cooperation Council (GCC). Design/methodology/approach: First, the materiality assessment disclosures were scored through a content analysis of sustainability reports published by listed GCC companies during a five-year period from 2013 to 2017. Second, a fixed effect ordered logic regression was used to examine the determinants of materiality assessment disclosures. Findings: While sustainability reporting rates improved across the sample period, a significant majority of listed GCC companies do not engage in sustainability reporting. The use of internationally recognised standards has also declined. While reporters provide more information on their materiality assessment, the number of sustainability reports that offer information on how the reporter identifies material issues has declined. These trends potentially indicate the existence of managerial capture. Materiality assessment disclosure scores are positively influenced by higher financial performance (Return on Assets), lower leverage and better corporate governance. However, company size and market-to-book ratio do not influence materiality assessment disclosures. Practical implications: The findings may prove useful to managers responsible for preparing sustainability reports who can benefit from the examples of materiality assessment disclosures. An evaluation of the materiality assessment should be included in the scope of assurance engagements and practitioners can use the examples of best practice when evaluating sustainability reports. Stock exchanges may consider developing improved corporate governance guidelines as these will lead to materiality assessment disclosures. Social implications: The findings may assist in improving sustainability reporting quality, through better materiality assessment disclosures. This will allow corporate stakeholders to evaluate the reporting entities underlying processes, which leads to transparency and corporate accountability. Improved corporate sustainability reporting supports the GCC commitment to implement the United Nations Sustainable Development Goals and transition to sustainable development. Originality/value: This study addresses the call for greater research examining materiality within a sustainability reporting context. This is the first paper to examine sustainability reporting quality in the GCC region, focussing particularly on materiality assessment disclosures

A Case of Transient ST Elevation and Polymorphic Tachycardia without Angina Diagnosed by Holter Monitoring

We report the case of 52-year-old female with recurrent episodes of palpitations and dizziness. Holter monitoring revealed transient ST elevations followed by episodes of polymorphic ventricular tachycardia associated with episodes of palpitations and dizziness. Coronary angiography revealed mildly irregular right coronary artery with 90% stenosis. The patient underwent percutaneous coronary intervention with successful placement of a stent to the mid-right coronary artery. The patient has been followed closely over a period of 12 months. There haven\u27t been any recorded episodes of tachycardia, and the patient has remained symptom-free

A Case of Transient ST Elevation and Polymorphic Tachycardia without Angina Diagnosed by Holter Monitoring

We report the case of 52-year-old female with recurrent episodes of palpitations and dizziness. Holter monitoring revealed transient ST elevations followed by episodes of polymorphic ventricular tachycardia associated with episodes of palpitations and dizziness. Coronary angiography revealed mildly irregular right coronary artery with 90% stenosis. The patient underwent percutaneous coronary intervention with successful placement of a stent to the mid-right coronary artery. The patient has been followed closely over a period of 12 months. There haven\u27t been any recorded episodes of tachycardia, and the patient has remained symptom-free

Patterns, Frequency and Gender Dominance in Paediatric Neuro-trauma in a Tertiary Care Hospital in Peshawar

Objective:  To determine the patterns, frequency and gender dominance in pediatric trauma presenting to Neurosurgery Department in a tertiary care hospital. Material and Methods:  This retrospective study was conducted in Department of Neurosurgery, Lady Reading Hospital, Peshawar. The medical records of all patients (0 – 15 years) with trauma admitted in our unit were analyzed retrospectively.Demographic details of the included subjects were noted down. Results:  A total of 448 patients were included in our study; 308 males and 140 females. Patients with 0 – 5 years were 40%, 6 – 10 years were 38% and 11 – 15 years were 22%. Extradural hematoma (28.12%) preceded depressed skull fracture (20.08%), followed by linear fractures (17.85), subdural hematoma (7.58%), contusions (5.80%) and subarachnoid hemorrhage (5.35%). Patients with diffuse axonal injury accounted for about 4.91%. Only 2 cases of cervical injury were noted. Conclusion:  The number of boys was comparatively greater than girls. Most of the patients were in the age group of 0 – 5 years. Ratio of extradural hematoma was the highest among all the injuries

The Role of Antioxidant Enzymes in Adaptive Responses to Sheath Blight Infestation under Different Fertilization Rates and Hill Densities

Sheath blight of rice, caused by Rhizoctonia solani, is one of the most devastating rice diseases worldwide. No rice cultivar has been found to be completely resistant to this fungus. Identifying antioxidant enzymes activities (activity of superoxide dismutase (SOD), peroxidase (POD), and catalase (CAT)) and malondialdehyde content (MDA) responding to sheath blight infestation is imperative to understand the defensive mechanism systems of rice. In the present study, two inoculation methods (toothpick and agar block method) were tested in double-season rice. Toothpick method had greater lesion length than agar block method in late season. A higher MDA content was found under toothpick method compared with agar block method, which led to greater POD and SOD activities. Dense planting caused higher lesion length resulting in a higher MDA content, which also subsequently stimulated higher POD and SOD activity. Sheath blight severity was significantly related to the activity of antioxidant enzyme during both seasons. The present study implies that rice plants possess a system of antioxidant protective enzymes which helps them in adaptation to sheath blight infection stresses. Several agronomic practices, such as rational use of fertilizers and optimum planting density, involved in regulating antioxidant protective enzyme systems can be regarded as promising strategy to suppress the sheath blight development

Cardiopulmonary Resuscitation–attitudes and awareness among physical therapists of Karachi–A Cross-sectional Survey

Background: The prime objective of CPR is to maintain enough circulation to preserve existence till specialized treatment is provided. As mentioned, early CPR is an essential aspect in the chain of survival in Emergency Cardiovascular Care (ECC). Objective: To compare and study the attitude and awareness level related to Cardiopulmonary Resuscitation (CPR) among physical therapists in Karachi. Methods: The total sample was 126 physical therapists in this study. This was an observational study based on a cross-sectional design conducted for the assessment of CPR attitude and awareness of physical therapists through simple convenient sampling technique during the period of December 2020 to June 2021 from various public and private sector hospitals and rehabilitation centers of Karachi. Data collection was done through a questionnaire consisting 31 questions categorized into three sections including demographics, CPR attitudes and CPR awareness. Results: Results revealed more female physical therapists (76%). Most of them (70%) were aged less than 35 years and had less than 15 years of working experience. Most of them were engaged in musculoskeletal practice (40.5%). Almost 31% participants had CPR certifications. Less than half of the physical therapists (38.9%) reported ≤ 25% success rate of CPR. Majority of the participants stated that their ability to perform CPR was satisfactory (44.4%). Conclusion: The overall awareness of physical therapists regarding CPR was evident, but the attitude regarding CPR need improvement. It was also evident from the results that mandatory professional training programs should be conducted.   Keywords: Attitude, Awareness, Cardiac Arrest, Cardiopulmonary Resuscitation (CPR), Physical Therapist

Parametric optimisation of friction stir welding on aluminium alloy (EN AW-1100) plates

Friction stir welding is a solid-state welding process used extensively for aluminium alloys. EN AW-1100 alloy is mostly used for its exceptional corrosion resistance, high ductility, high thermal and electrical conductivities, and cost-effectiveness. This study is focused on the optimisation of friction stir welding parameters to achieve enhanced mechanical properties of 5mm thick EN AW-1100 alloy plates welded with a single pass, using Taguchi L9 orthogonal array and ANOVA analysis. Experimental results revealed that maximum tensile strength of 79 MPa and percentage elongation of 38.87 % were achieved. The maximum Vickers hardness achieved in the stir zone was 34.15. These results were used for optimisation using Minitab and it was determined that 2000 RPM, 30 mm·min−1 traverse speed and square probe profile came out to be the best parameters for maximum tensile strength. 4000 RPM, 30 mm·min−1 traverse speed and square probe geometry were the best parameters for maximum hardness in the stir zone. ANOVA analysis showed that the most significant parameter for tensile strength was traverse speed. None of the considered parameters were influencing the hardness value in the stir zone at a 95 % confidence level

Box–Behnken Response Surface Design of Polysaccharide Extraction from Rhododendron arboreum and the Evaluation of Its Antioxidant Potential

© 2020 by the authors. In the present investigation, the ultrasound-assisted extraction (UAE) conditions and optimization of Rhododendron arboreum polysaccharide (RAP) yield were studied by a Box–Behnken response surface design and the evaluation of its antioxidant potential. Three parameters that affect the productivity of UAE, such as extraction temperature (50–90 ◦C), extraction time (10–30 min), and solid–liquid ratio (1–2 g/mL), were examined to optimize the yield of the polysaccharide percentage. The chromatographic analysis revealed that the composition of monosaccharides was found to be glucose, galactose, mannose, arabinose, and fucose. The data were fitted to polynomial response models, applying multiple regression analysis with a high coefficient of determination value (R2 = 0.999). The data exhibited that the extraction parameters have significant effects on the extraction yield of polysaccharide percentage. Derringer’s desirability prediction tool was attained under the optimal extraction conditions (extraction temperature 66.75 ◦C, extraction time 19.72 min, and liquid–solid ratio 1.66 mL/g) with a desirability value of 1 yielded the highest polysaccharide percentage (11.56%), which was confirmed through validation experiments. An average of 11.09 ± 1.65% of polysaccharide yield was obtained in optimized extraction conditions with a 95.43% validity. The in vitro antioxidant effect of polysaccharides of R. arboreum was studied. The results showed that the RAP extract exhibited a strong potential against free radical damage