Sustainability accounting and reporting:an ablative reflexive thematic analysis of climate crisis, conservative or radical reform paradigms

Every year the global financial system sends trillions of dollars to finance environmental destruction, but the climate crisis forces change. Notwithstanding vested interests and the unrecognised paradox of adopting environmental business strategies, the implementation of sustainability accounting and reporting (SAR) is imperative to catalyse economic transition away from fossil-fuel and plastic configurations to more sustainable ones. The research proceeded sequentially. First, it scanned the backdrop to the SAR problem and identified key associated institutions and a corpus of recent literature. An initial review to disentangle its conflicting threads generated three themes of ‘climate crisis’ and ‘conservative’ or more ‘radical’ SAR reform paradigms. Iteratively harnessing this thematic lens, the investigation re-examined the SAR literature corpus. It detected fragmented SAR responses to the climate crisis. Accordingly, the research reformulated its first theme to ‘dystopic climate crisis fragmentation’ but only refined the other two conservative or radical themes to take account of materiality and the split between Anglo-Saxon (IFRS, SSAB) or global and continental institutions (UN, EU, GRI). Conservatives defend incremental standard improvements but retain a single materiality investor-focus. Radicals seek to implement double materiality with a broader spectrum of stakeholders in mind. Both approaches have theoretical as well as pragmatic advantages and disadvantages, so the SAR contention rumbles on. Whilst the standard setting landscape is evolving, division, paradox and contention remain. Given vested interests in the destructive status quo, it would be naïve to expect a harmonious SAR Ithaca to emerge anytime soon. Yet the challenges impel urgent action

Urban regeneration: An Australian case study insights for cities under growth pressure

Purpose: The purpose of this paper is to review sustainable planning literature and investigate a major development in an Australian regional city, looking for broad sustainable insights to improve urban growth management. Design/methodology/approach: First, the authors sketched the backdrop to Ipswich and looked for the drivers propelling its rapid growth. They then generated a sustainability framework from the urban regeneration literature. In the empirical phase, they analysed a major development - the Icon project. They evaluated three of five regeneration domains using secondary sources, site observations and interviews with stakeholders and experts. Findings: First, each city's situation is unique, so the authors proffer no simplistic development formula. Internally, cities, including Ipswich, are spatially fragmented. Second, urban regeneration extends temporally and spatially beyond the project site boundaries or deadlines. Diminished property-driven regeneration neglects the social dimensions to sustainable housing or relegates it to an afterthought, but community participation is insufficient. Government needs to seed or drive (directly or via incentives) substantive social transformation. Projects supported with credible community social development are less risky, but, in competing for investment funds, local government can rush approve unsuitable projects. Research limitations/implications: The analysis focused on the planning and urban design aspects of the project. Only limited demographic, economic and social analyses were conducted, and the study would also benefit from interviews with a broader sample of experts. Practical implications: Sustainable urban regeneration needs to consider not only the unique mix of regional growth drivers and constraints, but also specific local precinct characteristics. Intelligently configured community consultation should inform but not dilute design leadership. Originality/value: This work investigates appropriate urban responses to growth pressure for sustainable outcomes in fast-growing regional cities

Housing market segmentation and housing careers: A discriminant analysis of Brisbane

The aim of this paper is to examine the relationship between housing market segmentation and housing careers in Brisbane, Australia using discriminant analysis. This paper first investigates the significant changes in socio-economic and demographic factors impinging on the housing market fragmentation and then systematically analyses nine housing market areas within Brisbane. Changes in performance of housing markets and individual socio-economic and demographic characteristics are considered. This paper demonstrates the existence of housing market segmentation in Brisbane and identifies key characteristics of housing submarkets. In particular the method highlights the distinct characteristics of the Western outer suburban and beside areas in Brisbane which have reinforced their established prestige submarket character as a location for upward housing career movement. The attraction of the Western suburbs is their combination of access, a privileged environmental setting and a spacious, frequently recently constructed, housing stock. Other distinct housing market segments are more suited to populations at earlier stages in their housing careers and include suburbs such as Taringa and St Lucia with a strong university rental component and inner city revitalising suburbs such as West End. Overall we confirm in Brisbane the well established disaggregation of housing market choice

Recent Ipswich CBD revitalisation - backdrop and reflections

In this paper we investigate the first stages of one of the largest regional regeneration projects in Australia. Although small by Asian standards, the Icon Project is an office and retail project, leased to the state government which is slated to catalyse revitalisation of Ipswich’s CBD. Ipswich Queensland is rapidly-growing city about 40 kilometres from Brisbane on the Bremer River. Once, due to its navigable access and surface coal, it was a candidate for Queensland’s state capital. But, as traditional industries folded in the 1970s, Ipswich declined economically and socially. The burning of Reids Department Store in 1985, the ill-considered Kern development, suburban retail leakage and a recession accelerated CBD decline. Recently, despite the GFC and floods, the rapid expansion of hydrocarbon prospecting in its western hinterland has lifted confidence in Ipswich’s future. Here, we sketch the backdrop to Ipswich’s growth and reflect on conflicts in planning between short-term economic goals and broader sustainable development

Two Centuries of Farmland Prices in England

The dissemination of robust real estate data can help to improve market efficiency and investment analysis. To provide a perspective on property prices, a long series is vital. While long commercial and residential real estate data series are available, agricultural land is less well served. Comparable series describing long-term price and return histories for farmland in England are fragmented. We redress this data deficiency after considering the methodological complexities involved. The study employs a chain-linking approach to construct a long-term farmland price series for England. It then adjusts the series for inflation to examine real land prices. The resulting two-century series of English farmland prices establishes a basis for a more efficient farmland market analysis. Notwithstanding issues around long-run chain component heterogeneity, the combined series illuminates English average farmland price dynamics and changing land market fortunes. For more than two centuries English land price real capital returns were positive. Farmland real price growth was 0.33 per cent annually from 1781 to 2013 and 0.71 per cent from 1801 to 2013 as measured by the geometric mean. The series provides prima facie support for land investment, even when ignoring spatial peri-urban opportunities, rental income or tax advantages

Jet cross sections at the LHC and the quest for higher precision

We perform a phenomenological study of $Z$ plus jet, Higgs plus jet and di-jet production at the Large Hadron Collider. We investigate in particular the dependence of the leading jet cross section on the jet radius as a function of the jet transverse momentum. Theoretical predictions are obtained using perturbative QCD calculations at the next-to and next-to-next-to-leading order, using a range of renormalization and factorization scales. The fixed order predictions are compared to results obtained from matching next-to-leading order calculations to parton showers. A study of the scale dependence as a function of the jet radius is used to provide a better estimate of the scale uncertainty for small jet sizes. The non-perturbative corrections as a function of jet radius are estimated from different generators.Comment: 23 pages, 19 figure

Temperature controls on aquatic bacterial production and community dynamics in arctic lakes and streams

The impact of temperature on bacterial activity and community composition was investigated in arctic lakes and streams in northern Alaska. Aquatic bacterial communities incubated at different temperatures had different rates of production, as measured by 14 C-leucine uptake, indicating that populations within the communities had different temperature optima. Samples from Toolik Lake inlet and outlet were collected at water temperatures of 14.2°C and 15.9°C, respectively, and subsamples incubated at temperatures ranging from 6°C to 20°C. After 5 days, productivity rates varied from 0.5 to ∼13.7 µg C l −1 day −1 and two distinct activity optima appeared at 12°C and 20°C. At these optima, activity was 2- to 11-fold higher than at other incubation temperatures. The presence of two temperature optima indicates psychrophilic and psychrotolerant bacteria dominate under different conditions. Community fingerprinting via denaturant gradient gel electrophoresis (DGGE) of 16S rRNA genes showed strong shifts in the composition of communities driven more by temperature than by differences in dissolved organic matter source; e.g. four and seven unique operational taxonomic units (OTUs) were found only at 2°C and 25°C, respectively, and not found at other incubation temperatures after 5 days. The impact of temperature on bacteria is complex, influencing both bacterial productivity and community composition. Path analysis of measurements of 24 streams and lakes sampled across a catchment 12 times in 4 years indicates variable timing and strength of correlation between temperature and bacterial production, possibly due to bacterial community differences between sites. As indicated by both field and laboratory experiments, shifts in dominant community members can occur on ecologically relevant time scales (days), and have important implications for understanding the relationship of bacterial diversity and function.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/79247/1/j.1462-2920.2010.02176.x.pd

The Long-Baseline Neutrino Experiment: Exploring Fundamental Symmetries of the Universe

The preponderance of matter over antimatter in the early Universe, the dynamics of the supernova bursts that produced the heavy elements necessary for life and whether protons eventually decay --- these mysteries at the forefront of particle physics and astrophysics are key to understanding the early evolution of our Universe, its current state and its eventual fate. The Long-Baseline Neutrino Experiment (LBNE) represents an extensively developed plan for a world-class experiment dedicated to addressing these questions. LBNE is conceived around three central components: (1) a new, high-intensity neutrino source generated from a megawatt-class proton accelerator at Fermi National Accelerator Laboratory, (2) a near neutrino detector just downstream of the source, and (3) a massive liquid argon time-projection chamber deployed as a far detector deep underground at the Sanford Underground Research Facility. This facility, located at the site of the former Homestake Mine in Lead, South Dakota, is approximately 1,300 km from the neutrino source at Fermilab -- a distance (baseline) that delivers optimal sensitivity to neutrino charge-parity symmetry violation and mass ordering effects. This ambitious yet cost-effective design incorporates scalability and flexibility and can accommodate a variety of upgrades and contributions. With its exceptional combination of experimental configuration, technical capabilities, and potential for transformative discoveries, LBNE promises to be a vital facility for the field of particle physics worldwide, providing physicists from around the globe with opportunities to collaborate in a twenty to thirty year program of exciting science. In this document we provide a comprehensive overview of LBNE's scientific objectives, its place in the landscape of neutrino physics worldwide, the technologies it will incorporate and the capabilities it will possess.Comment: Major update of previous version. This is the reference document for LBNE science program and current status. Chapters 1, 3, and 9 provide a comprehensive overview of LBNE's scientific objectives, its place in the landscape of neutrino physics worldwide, the technologies it will incorporate and the capabilities it will possess. 288 pages, 116 figure

Roman CCS White Paper: Characterizing the Galactic population of isolated black holes

Although there are estimated to be 100 million isolated black holes (BHs) in the Milky Way, only one has been found so far, resulting in significant uncertainty about their properties. The Galactic Bulge Time Domain Survey provides the only opportunity in the coming decades to grow this catalog by order(s) of magnitude. This can be achieved if 1) Roman's astrometric potential is fully realized in the observation strategy and software pipelines, 2) Roman's observational gaps of the Bulge are minimized, and 3) observations with ground-based facilities are taken of the Bulge to fill in gaps during non-Bulge seasons. A large sample of isolated BHs will enable a broad range of astrophysical questions to be answered, such as massive stellar evolution, origin of gravitational wave sources, supernova physics, and the growth of supermassive BHs, maximizing Roman's scientific return.Comment: 20 pages. Submitted in response to Nancy Grace Roman Space Telescope white paper call: https://roman.gsfc.nasa.gov/science/ccs_white_papers.htm