The role of environmental accounting in organizational change: An exploration of Spanish companies

Critique originated by earlier theorization of environmental accounting, as a way of building environmentalist visibility of business, led Gray et al., to study environmental accounting in the dynamics of organizational change. They concluded that environmental accounting is being used to ``negotiate the conception of the environment'' by companies that have not significantly changed. In order to investigate whether Gray et al.'s model and conclusions apply to a different cultural context, we have conducted nine case studies in Spain. We found that Spanish organizations are not truly changing their conventional perception of the environment, even in those cases where generalized structural and organizational changes are taking place. Moreover, the use of environmental accounting is coupled with an attempt to negotiate and control the environmental agenda

The role of environmental accounting in international change: an exploration of Spanish companies

The critiques originated by earlier theorization of environmental accounting, as a way of building environmentalist visibility of the businesses, led Gray et al. (1995) to relate environmental accounting to the dynamics of organizational change with a view to assessing the role that environmental accounting has in the change of business to the environmental agenda. In order to investigate whether Gray et al.' s (1995) model and conclusions apply to a different context, we have conducted an empirical study in Spain. We consistently found (a) that Spanish organizations are following a first-order change. (b) Colonization and evolution types of change do not imply second-order change. (c) The use of environmental accounting is coupled with an intent to negotiate and control the environmental agenda. In addition, we found that (1) both negotiation of the environment and the opening of new discussions take place in the same organization. (2) This could be explained by the existence of two kinds of discourses, factual and idealistic, which could be the sign of a potential internal incoherence (Grenwood and Hinings, 1988) that, in turn, would suggest the transition to a higher order of change

Noise, what noise? Raising awareness of auditory health among future primary-school teachers

Acknowledgements We appreciate the help and suggestions of Dr F. Javier Perales in validating the questionnaires. Four anonymous referees provided many helpful suggestions that improved an earlier version of this manuscript. David Nesbitt kindly corrected the EnglishWe study the perception of acoustic contamination and its deleterious effects on students preparing to become school teachers and analyse their acoustic habits, with the aim of raising their awareness concerning this problem. We designed a number of activities, applied during a practical lesson, in which students evaluated some of their perceptions and attitudes towards noise, and recorded their hearing capacity. Students increased their noise awareness after performing the practice. We propose the introduction of activities similar to those proposed here, to prevent hearing loss from exposure to noise and promote such preventive activities among these future school teachers

Pitting and intergranular corrosion of Scalmalloy® aluminium alloy additively manufactured by Selective Laser Melting (SLM)

Localized corrosion of Scalmalloy® processed by Selective Laser Melting (SLM) under certified conditions is studied and correlated with the intermetallic particles present in the microstructure. Two types of samples are considered: as-built and heat-treated samples. The heat treatment does not modify the pitting corrosion per- formance. All samples exhibit two groups of pits with different repassivation behaviour. Si-bearing and Fe- bearing phases produce pitting, while Al(Sc,Zr) is not found to be important. The two types of samples are resistant to intergranular corrosion (IGC) according to ASTM G67 thanks to the low content of β phase. However, the heat-treatment slightly increases the IGC-susceptibility.SEM and TEM data were obtained at SC-ICYT University of Cadiz. L. G.R. acknowledges support from the Programme for Attracting Talent of UCA. L.C.C. acknowledges support from UCA and Titania, Ensayos y Proyectos Industriales S.L for her predoctoral position. The authors would also like to acknowledge Dr. Miguel Castillo-Rodríguez (orcid: 0000-0002-5592-0010) for his collaboration in the acquisition of the TEM data, and Titania, Ensayos y Proyectos Industriales S.L. for the support in the achievements of this work

Diferencias demográficas y socioeconómicas asociadas al consumo de bebidas azucaradas en niños y adolescentes Colombianos

Introduction: sugar-sweetened beverages (SSB) are becoming a common component in the diets among children and adolescents, and its consumption is associated with an increased risk factors for cardiovascular disease. The aim of the present study was to describe the consumption of sugar-sweetened beverages among Colombian children and adolescents and to examine whether differences by demographic and socioeconomic according to gender. Methods: we used data from the 2010 National Nutrition Survey of Colombia (ENSIN 2010) for 10 373 children and adolescents between 5 and 17 years old. SSB intake was based on intake from regular soda and/ or concentrated drinks. Demographic factors (sex, age, ethnicity, urbanicity, area and geographic region) and socioeconomic level (social class) were collected by structured questionnaire. Associations were established through a multivariate logistic regression. All analyzes were calculated by complex samples. Results: nationwide, 23% of girls and 22.4% of boys drank SSB at least once a week. Differences by demographic factors were observed for SSB consumption. In girls, factors associated with a greater odds for SSB intake (? 1 time/week) were aged 14 to 17 years old [OR = 1.65 (95%CI = 1.32, 2.06)], living in the central region [OR = 2.42 (95%CI = 1.81, 3.25)] and urban area [OR = 1.77 (95%CI = 1.42, 2.20)]. In boys, the multivariate logistic regression shows that adolescents aged 14 to 17 years old [OR = 1.96 (95%CI = 1.58, 2.24)], living in the national territories (South) [OR = 2.42 (95%CI = 1.77, 3.32)] and urban area [OR = 1.79 (95%CI = 1.45, 2.20)] were associated with a higher probability of SSB consumption. Social class was not associated with SSB intake. Conclusions: SSB intake varies by certain demographic factors. Government can use findings from this study to tailor efforts to decrease SSB intake and to encourage consumption of more healthful beverages (e.g, water) among Colombian children and adolescents Conclusions: SSB intake varies by certain demographic factors. Government can use findings from this study to tailor efforts to decrease SSB intake and to encourage consumption of more healthful beverages (e.g, water) among Colombian children and adolescents © 2015, Grupo Aula Medica S.A. All rights reserved

Estimación del riesgo cardiovascular en los bomberos de la comuna de Maipú

Tesis (Profesor de Educación Física, Licenciado en Educación)De acuerdo a la Organización Mundial de Salud (OMS) más del 50% de los problemas que generan las enfermedades cardiovasculares podrían ser evitadas a través de la prevención de los factores de riesgo (Salud, 2002). Por consiguiente, el sobrepeso, la obesidad y la inactividad física corresponden a factores de riesgo modificables, es decir que pueden ser reversibles simplemente a través de la práctica de actividad física en conjunto a una ingesta adecuada de alimentos, entendiéndose una persona activa como aquella que realiza actividad física moderada durante 150 minutos semanales (OMS, 2010). Es decir, un trote suave de 30 minutos 5 veces a la semana, por ejemplo. Por otro lado, los mismos factores de riesgo anteriores desencadenarían otros, tales como: Diabetes mellitus, resistencia a la insulina, dislipidemia, colesterolemia e hipertensión, los cuales incrementan las posibilidades de adquirir el síndrome metabólico, consistente en poseer 3 o más de los factores de riesgo asociados. Es debido a lo anteriormente expuesto que surge la necesidad de investigar las causas de estas pérdidas humanas, su relación con los factores de riesgo mencionados, estilos de vida, determinando el riesgo cardiovascular (RCV) presente en los bomberos pertenecientes al cuerpo de bomberos de Maipú. De esta manera obtener una estimación y así generar algún tipo de medida preventiva por parte de los bomberos de Chile, exigiendo algún tipo de prueba o curso constante de acondicionamiento físico con la finalidad de proteger y mantener la salud de quienes sirven diariamente

Parameter extraction techniques for the analysis and modeling of resistive memories

A revision of the different numerical techniques employed to extract resistive switching (RS) and modeling parameters is presented. The set and reset voltages, commonly used for variability estimation, are calculated for different resistive memory technologies. The methodologies to extract the series resistance and the parameters linked to the charge-flux memristive modeling approach are also described. It is found that the obtained cycle-to-cycle (C2C) variability depends on the numerical technique used. This result is important, and it implies that when analyzing C2C variability, the extraction technique should be described to perform fair comparisons between different resistive memory technologies. In addition to the use of extensive experimental data for different types of resistive memories, we have also included kinetic Monte Carlo (kMC) simulations to study the formation and rupture events of the percolation paths that constitute the conductive filaments (CF) that allow resistive switching operation in filamentary unipolar and bipolar devices.Consejería de Conocimiento, Investigaci ́on y Universidad, Junta de Andalucía (Spain) and the FEDER program for the projects A.TIC.117.UGR18, B-TIC-624-UGR20 and IE2017-5414Ramón y Cajal grant No. RYC2020-030150-IFunding for open access charge: Universidad de Granada/CBU

Localized and stress corrosion cracking of sensitized Al-Mg-Sc-Zr alloy manufactured by laser powder bed fusion

The effect of thermal ageing at 150 ºC on the corrosion behaviour of Scalmalloy® (Al-Mg-Sc-Zr) alloy additively manufactured by laser powder bed fusion (LPBF) is reported for the first time. Samples before and after the thermal treatment exhibit similar results on cyclic polarisation curves, electrochemical impedance measurements in 3.5 wt% NaCl, and tensile and hardness tests. However, electron microscopy characterisation reveals that the application of this temperature for sufficient time causes most of the grain limits to be decorated by Al3Mg2 particles which in turn provokes the sensitization of the alloy to intergranular corrosion processes due to microgalvanic couplingSEM and TEM data were obtained at SC-ICYT University of Cadiz. L.G.R. acknowledges support from the Programme for Attracting Talent of UCA and from IMEYMAT: Institute of Research on Electron Microscopy and Materials, UCA. L.C.C. and A.O.L. acknowledge support from UCA and Titania , Ensayos y Proyectos Industriales S.L for their predoctoral positions. The authors would also like to acknowledge Titania, Ensayos y Proyectos Industriales S.L. for the support in the achievements of this work

The influence of teaching methodologies in the assimilation of density concept in primary teacher trainees

La densidad es uno de los conceptos más incomprendidos entre los científicos más básicos, aunque se estudia incluso desde las primeras etapas académicas. Por ello, los profesores deben conocer sus implicaciones lo mejor posible, incluyendo no sólo la definición clásica o lo que los estudiantes llamaban "fórmula" (la densidad es igual a la masa dividida por el volumen) sino también el concepto mismo (es decir, una propiedad de la materia intensiva). De acuerdo con esta preocupación, la investigación actual centra su interés en estudiar cómo las diferentes metodologías de enseñanza tienen diferentes resultados en el proceso de aprendizaje de los maestros de enseñanza primaria previa al servicio. El objetivo principal de esta investigación es comparar los resultados de aprendizaje de un grupo de control (n = 84), en el que se utilizaron principalmente exposiciones orales como instrumento de enseñanza, con un grupo experimental (n = 109), en el que el principal instrumento educativo fueron las actividades de laboratorio. Los resultados muestran diferencias estadísticamente significativas (p < 0,05) entre ambas metodologías y revelan la existencia de dificultades en la comprensión conceptual y experimental del concepto de densidad. Aunque los estudiantes que se sometieron a actividades prácticas presentaron una comprensión significativamente mejor de la idea de densidad, la persistencia de conceptos erróneos en relación con este concepto de relevancia científica también se confirma a nivel universitario.Density is one of the most misunderstood concepts amongst the most basic scientific ones, although it is studied even from the earlier academic stages. This is the reason teachers must know its implications as well as possible, including not only the classical definition or what students called “formula” (density is equal to mass divided by volume) but also the concept itself (that is, an intensive matter property). According to this concern, the current research focuses its interest in studying how different teaching methodologies have different outputs in the learning process of pre-service primary teachers. The main aim of this research is to compare the learning results of a control group (n = 84), where mainly oral-based expositions were used as the teaching instrument, with an experimental group (n = 109), where the main educative tool were laboratory activities. The results show statistically significant differences (p < 0.05) between both methodologies and reveal the existence of difficulties in the conceptual and experimental understanding of the concept of density. Although those students that were submitted to hands-on activities presented a significant better comprehension of the density idea, the persistence of misconceptions regarding this scientific relevant concept is also confirmed at university level.• Agencia Estatal de Investigación y Fondo Europeo de Desarrollo Regional. Proyecto EDU2016-77007-R (I+D+i) • Junta de Junta de Extremadura y Fondo Europeo de Desarrollo Regional. Ayuda IB16068peerReviewe

Extreme temperature events alter stream ecosystem functioning

Extreme temperature events have increased in intensity, duration and frequency in the last century, with potential consequences on organisms and ecosystems. In many streams, leaf litter of terrestrial origin is a key resource for microorganisms and some detritivores, and its decomposition has a main role on ecosystem functioning and is often used as an indicator of ecological integrity. As litter is often exposed to atmospheric conditions before entering the stream, extreme warming and freezing events may alter its physicochemical structure and affect decomposition and associated detritivores. We tested this prediction in a microcosm experiment by exposing litter of three tree species (in single-species treatments and the 3-species mixture) to different temperature pre-treatments: heating (40 degrees C), freezing ( - 20 degrees C) and both (heating followed by freezing). We then examined changes in litter traits due to leaching (72 h), litter decomposition in the absence and presence of detritivores, and detritivore growth (28 d), with focus on mass and nutrient (nitrogen and phosphorus) changes. Nutrient leaching was promoted mostly by the heating pre-treatment, which apparently produced lower-quality litter. However, microbial activity mostly resulted in litter mass and nutrient gain, which were reinforced by the heating pre-treatment, while freezing had the opposite effect. When detritivores were present, decomposition showed high variation among litter types but, again, the heating and freezing pre-treatments tended to reduce and enhance nutrient loss, respectively. The greatest and more consistent effects occurred for detritivore growth, which was reduced by temperature pre-treatments, particularly in the highest-quality litter type. In general, the sequential application of heating and freezing pre-treatments showed no synergistic effect, and the litter mixture showed similar responses to single-species treatments. Our results demonstrate that short-term extreme temperatures can modify litter quality in riparian soils and have subsequent effects on its decomposition within the stream and associated fauna, potentially altering stream food webs, ecosystem functioning and biogeochemical cycles.This study was funded by the Spanish Ministry for Science, Innovation and Universities and FEDER (project BioLoss, Ref. RTI2018-095023-B400), Basque Goverment funds (Ref. IT951-16) and Initiation Fondecyt Project (Ref. 11170390). I. Diaz and U. Apodaka-Etxebarria contributed to the sample processing