Developing a scholarly approach to the evaluation of assessment practices

Purpose &ndash; The purpose of this paper is to examine and reflect on current assessment practice in a large undergraduate accounting programme delivered both in Australia and offshore, from the perspective of academics in their first semester at a &ldquo;new-to-them&rdquo; university. Design/methodology/approach &ndash; The changing higher education environment and the reality of assessment in the current context are considered, as they raise a number of important issues around assessment practice. Some of the often cited literature linking teaching, learning and assessment, including student-centred learning and Confucian heritage culture, is also discussed. A reflective approach is used where S&auml;lj&ouml;\u27s five categories of student learning are used as the basis for informed reflection of the assessment used in the &ldquo;new&rdquo; academics\u27 first semester at the university. The use of empirical evidence to test these reflections would be the next step in this scholarly approach to teaching and learning. Findings &ndash; The reflections reveal a disparity between reality and the ideal in relation to assessment practice. Issues regarding timely feedback to students and timing of assessments can result in summative assessment when it has the potential to be formative. This paper has provided an opportunity for &ldquo;new&rdquo; academics to engage with the higher education literature early in their careers. Originality/value &ndash; This paper is a resource for academics beginning to engage with the higher education literature around assessment, teaching and learning and can also be used to inform and improve the teaching and learning practices of many academics in higher education.<br /

Sustainable development goal reporting: Contrasting effects of institutional and organisational factors

Businesses are increasingly expected to disclose their progress towards sustainable development via engagement with the United Nations Sustainable Development Goals. Although there is increasing trend towards disclosure, corporate reporting on Sustainable Development Goals varies in content and quality, posing a challenge to assess and improve the quality of disclosure. To understand variation in Sustainable Development Goal disclosure, it is essential to examine significant factors influencing corporate reporting. Accordingly, this research aims to investigate key drivers of reporting. The study undertakes content analysis of sustainability reports from leading Australian companies and conducts multinomial logistic regression analysis to provide evidence on drivers of disclosure. Using institutional theory and agency theory, a set of hypothesised relationships between Sustainable Development Goal disclosures and determinants of disclosure are developed. The study finds that Sustainable Development Goal reporting practices are a developing trend driven by external institutional factors and organisational characteristics. The study concludes there is need for a more robust Sustainable Development Goal measurement and reporting framework that can support companies to align their business strategies with the goals. This research makes several contributions to the literature by providing empirical evidence on the determinants of specific attributes of Sustainable Development Goal disclosure; empirical insights into potential motives for Sustainable Development Goal reporting; and a unique disclosure quality index that will be useful to academics and practitioners interested in assessing and ranking Sustainable Development Goal disclosures

Integrated Sustainability Framework for SDG Governance and Reporting

This report provides evidence on the factors affecting the uptake, management and disclosure of SDGs from a multi-stakeholder perspective. Our study draws on the lived experiences of 30 participants who have knowledge and governance expertise on sustainability across business, non-profit, accounting profession and management consultancy areas. In-depth participant interviews and two focal group discussions formed the basis for capturing the perceptions, attitudes and insights of expert governance stakeholders such as CEOs, corporate sustainability officers (CSOs), CFOs /management accountants, professional consultancy experts, and related knowledge experts on sustainability. Data analysis is guided by integrated management systems thinking as set out in the UN Global Compact Integrated Sustainability Roadmap (UNGC, 2015) where alignment across the strategic, operational and cultural dimensions within different functional units are seen as critical for effective corporate sustainability. The findings of this study highlight the importance of the role of information and knowledge management systems and the under-tapped capacity of accounting systems for SDG integration. A more holistic framework, titled, “Integrated Sustainability SDG Governance and Reporting Framework”, is proposed for guiding business support of the 2030 Agenda on sustainable development

CDK2 limits the highly energetic secretory program of mature β cells by restricting PEP cycle-dependent KATP channel closure.

Hallmarks of mature β cells are restricted proliferation and a highly energetic secretory state. Paradoxically, cyclin-dependent kinase 2 (CDK2) is synthesized throughout adulthood, its cytosolic localization raising the likelihood of cell cycle-independent functions. In the absence of any changes in β cell mass, maturity, or proliferation, genetic deletion of Cdk2 in adult β cells enhanced insulin secretion from isolated islets and improved glucose tolerance in vivo. At the single β cell level, CDK2 restricts insulin secretion by increasing KATP conductance, raising the set point for membrane depolarization in response to activation of the phosphoenolpyruvate (PEP) cycle with mitochondrial fuels. In parallel with reduced β cell recruitment, CDK2 restricts oxidative glucose metabolism while promoting glucose-dependent amplification of insulin secretion. This study provides evidence of essential, non-canonical functions of CDK2 in the secretory pathways of quiescent β cells

S5S^5: Probing the Milky Way and Magellanic Clouds potentials with the 6-D map of the Orphan-Chenab stream

We present a 6-D map of the Orphan-Chenab (OC) stream by combining the data from 5 years of Southern Stellar Stream Spectroscopic Survey $S^5$ observations with Gaia EDR3 data. We reconstruct the proper motion, radial velocity, distance and on-sky track of stream stars with spline models and extract the stellar density along the stream. The stream has a total luminosity of $M_V=-8.2$ and an average metallicity of $[Fe/H]=-1.9$, similar to classical MW satellites like Draco. The stream shows drastic changes in its physical width varying from 200 pc to 1 kpc, a constant line of sight velocity dispersion of 5 km/s, but an increase in the velocity dispersion along the stream near pericenter to $\sim$ 10 km/s. Despite the large apparent variation in the stellar number density along the stream, the flow rate of stars along the stream is remarkably constant. We model the 6-D stream track by a Lagrange-point stripping method with a flexible MW potential in the presence of a moving extended LMC potential. This allows us to constrain the mass profile of the MW within the distance range 15.6 < r < 55.5 kpc, with the best measured enclosed mass of $(2.85\pm 0.1)\times10^{11}\,M_\odot$ within 32.4 kpc. With the OC stream's closest approach distance to the LMC of $\sim 21$ kpc, our stream measurements are highly sensitive to the LMC mass profile with the most precise measurement of the LMC's enclosed mass being at 32.8 kpc with $M=(7.02\pm 0.9)\times10^{10}\, {M}_\odot$. We confidently detect that the LMC DM halo extends to at least 53 kpc. The fitting of the OC stream allows us to constrain the past LMC trajectory and the degree of dynamical friction it experienced. We demonstrate that the stars on the OC stream show large energy and angular momentum spreads caused by the LMC perturbation and revealing the limitations of orbital invariants for substructure identification in the MW halo.Comment: submitted to MNRAS; comments welcome; data released with the paper is available on Zenodo https://zenodo.org/record/722265

Ferromagnetic supramolecular metal-organic frameworks for active capture and magnetic sensing of emerging drug pollutants

Capture and sensing of emerging pollutants is one of the increasing environmental concerns due to the adverse ecological and human health effects. Here, we report the synthesis of a supramolecular metal-organic framework (SMOF) [CrCu6(m-H2O)6(m3-OH)6(m-adeninato-kN33:kN9)6](SO4)1.5 which is able to capture anionic drugs and exhibits magnetic properties useful for sensing purposes. The features of the nucleobase decorated CrCu6 building block allow the incorporation of up to 9 drug molecules (i.e., ibuprofen and naproxen in this work) per heptameric entity. In addition, we provide a simple way to quantify the incorporated number of drug molecules through a magnetic sustentation experiment in which the field required to keep the particles attached to the electromagnet pole is linearly related to the total mass of the anionic counterion. In this way, it also provides an easy way to determine the amount of entrapped drug molecules, making this SMOF a promising candidate for environmental remediation technologies.This work has been funded by the Universidad del País Vasco/Euskal Herriko Unibertsitatea (GIU17/50), the Gobierno Vasco/Eusko Jaurlaritza (PIBA18/14; IT1291-19), the Ministerio de Economía y Competitividad (MAT2016-75883-C2-1-P), the Ministerio de Ciencia e Innovación (PID2019-108028GB-C21), and FEDER funds. Technical and human support provided by SGIker (UPV/EHU, MICINN, GV/EJ, and ESF) is also acknowledged

?2-Microglobulin Amyloid Fibril-Induced Membrane Disruption Is Enhanced by Endosomal Lipids and Acidic pH

Although the molecular mechanisms underlying the pathology of amyloidoses are not well understood, the interaction between amyloid proteins and cell membranes is thought to play a role in several amyloid diseases. Amyloid fibrils of ?2-microglobulin (?2m), associated with dialysis-related amyloidosis (DRA), have been shown to cause disruption of anionic lipid bilayers in vitro. However, the effect of lipid composition and the chemical environment in which ?2m-lipid interactions occur have not been investigated previously. Here we examine membrane damage resulting from the interaction of ?2m monomers and fibrils with lipid bilayers. Using dye release, tryptophan fluorescence quenching and fluorescence confocal microscopy assays we investigate the effect of anionic lipid composition and pH on the susceptibility of liposomes to fibril-induced membrane damage. We show that ?2m fibril-induced membrane disruption is modulated by anionic lipid composition and is enhanced by acidic pH. Most strikingly, the greatest degree of membrane disruption is observed for liposomes containing bis(monoacylglycero)phosphate (BMP) at acidic pH, conditions likely to reflect those encountered in the endocytic pathway. The results suggest that the interaction between ?2m fibrils and membranes of endosomal origin may play a role in the molecular mechanism of ?2m amyloid-associated osteoarticular tissue destruction in DRA