2,666 research outputs found

    Environmental reporting disclosure in South Africa, a comparative study of the expectations of key stakeholder groups.

    Get PDF
    Thesis (M.Env.Dev.)-University of Natal, Pietermaritzburg, 2003.Part A of this dissertation, represents the literature review and project outline for this study, and includes the definition of the research problem, aims, objectives and the proposed methodology. The literature review considers the emergence of environmental accounting and reporting in the context of the escalating environmental crisis. It reviews the role of accounting prior to the development of the concept of sustainable development, and subsequently focuses specifically on the rise to prominence of environmental reporting and accounting thereafter. It reviews major academic works in this field as well as major international guidelines, standards, protocols and charters on environmental reporting. In addition, the study also reviews the limitations and problems associated with traditional and environmental accounting, and environmental reporting. It proposes a framework that considers the forces influencing environmental reporting, and briefly examines the previous evidence of the contrasting attitudes and perceptions of both preparers and users of such environmental reports. Arising out of this literature review, a study was developed that would measure and compare the expectations of three key stakeholder groups with regard to environmental accounting and reporting, namely: • The companies responsible for preparation • Environmental professionals, who assist in the preparation of these reports or attest as to their validity, and • Environmental activists, pressure groups and non-governmental organisations (NGOs) that rely on such reporting to assess the impact of a company's activities. The study would look at the perceived importance of environmental reports, the areas that are reported on, and the levels of disclosure. It would then contrast the expectations of the above three groups and compare these to the minimum reporting levels required by the only officially endorsed international reporting guideline in South Africa, the Global Reporting Initiative (GRI). The second part of this dissertation (Part B), is presented in the form of a research paper, and is presented in the specific format required by the academic journal Corporate Social Responsibility and Environmental Management, a Wiley InterScience publication, to which it will be submitted for publication, (after final editing to reduce its overall length). This second part includes a brief review of key literature, the aims, objectives and hypothesis of the study. It then details the methodology and the findings, which are discussed in depth. These findings include significant differences that were found between the expectations of the three groups, and differences between these expectations and the reporting specifications of the GRI. The environmental activists and pressure groups were found to expect greater levels of disclosure than professional environmental consultants, who in turn expected higher levels of disclosure than companies and their representatives. There were also significant differences between the responses of the three groups with regards to the importance of specific areas of environmental disclosure. The responses were more skewed towards considering most specific areas of disclosure as very important or extremely important, by the environmental activists and pressure groups. This was more so than for the environmental professionals or company respondents who also considered most of these areas as important or very important

    The use of scattering data in the study of the molecular organisation of polymers in the non-crystalline state

    Get PDF
    This research was funded by the Polytechnic of Leiria and FCT (Portugal) through UC4EP PTDC/CTM-POL/7133/2014) and UID/Multi/04044/2019, the University of Reading and EPSRC (UK).Scattering data for polymers in the non-crystalline state, i.e., the glassy state or the molten state, may appear to contain little information. In this work, we review recent developments in the use of scattering data to evaluate in a quantitative manner the molecular organization of such polymer systems. The focus is on the local structure of chain segments, on the details of the chain conformation and on the imprint the inherent chemical connectivity has on this structure. We show the value of tightly coupling the scattering data to atomistic-level computer models. We show how quantitative information about the details of the chain conformation can be obtained directly using a model built from definitions of relatively few parameters. We show how scattering data may be supplemented with data from specific deuteration sites and used to obtain information hidden in the data. Finally, we show how we can exploit the reverse Monte Carlo approach to use the data to drive the convergence of the scattering calculated from a 3d atomistic-level model with the experimental data. We highlight the importance of the quality of the scattering data and the value in using broad Q scattering data obtained using neutrons. We illustrate these various methods with results drawn from a diverse range of polymers.info:eu-repo/semantics/publishedVersio

    Feedback of evidence into practice

    Get PDF
    Concern about risks associated with medical care has led to increasing interest in quality improvement processes. Most quality initiatives derive from manufacturing, where they have worked well in improving quality by small, steady increments. Adaptations of quality processes to the healthcare environment have included variations emphasising teamwork; large, ambitious increments in targets; and unorthodox approaches. Feedback of clinical information to clinicians is a central process in many quality improvement activities. It is important to choose feedback data that support the objectives for quality improvement - and not just what is expedient. Clinicians need to be better educated about the quality improvement process to maintain the quality of their care

    Prevalence and risk factors of sarcopenia among adults living in nursing homes

    Get PDF
    Objectives: Sarcopenia is a progressive loss of skeletal muscle and muscle function, with significant healthand disability consequences for older adults. We aimed to evaluate the prevalence and risk factors ofsarcopenia among older residential aged care adults using the European Working Group on Sarcopeniain Older People (EWGSOP) criteria.Study design: A cross-sectional study design that assessed older people (n = 102, mean age 84.5 ± 8.2 years)residing in 11 long-term nursing homes in Australia.Main outcome measurements: Sarcopenia was diagnosed from assessments of skeletal mass index bybioelectrical impedance analysis, muscle strength by handheld dynamometer, and physical performanceby the 2.4 m habitual walking speed test. Secondary variables where collected to inform a risk factoranalysis.Results: Forty one (40.2%) participants were diagnosed as sarcopenic, 38 (95%) of whom were categorizedas having severe sarcopenia. Univariate logistic regression found that body mass index (BMI) (Oddsratio (OR) = 0.86; 95% confidence interval (CI) 0.78–0.94), low physical performance (OR = 0.83; 95% CI0.69–1.00), nutritional status (OR = 0.19; 95% CI 0.05–0.68) and sitting time (OR = 1.18; 95% CI 1.00–1.39)were predictive of sarcopenia. With multivariate logistic regression, only low BMI (OR = 0.80; 95% CI0.65–0.97) remained predictive.Conclusions: The prevalence of sarcopenia among older residential aged care adults is very high. Inaddition, low BMI is a predictive of sarcopenia
    • …
    corecore