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

Remuneration Sensitivity Analysis in Prosumer and Aggregator Strategies by Controlling Electric Vehicle Chargers

The efficient use of energy resources is profoundly changing power grid regulation and policy. New forms of power generation coupled with storage and the presence of new, increasingly flexible loads such as electric vehicles enable the development of multi-agent planning systems based on new forms of interaction. For instance, consumers can take advantage of flexibility by interacting directly with the grid or through aggregators that bridge the gap between these end-users and traditional centralised markets. This paper aims to provide insight into the benefits for aggregators and end-users from a financial perspective by proposing a methodology that can be applied to different scenarios. End-users may provide flexibility services related to private vehicle charging stations or battery storage systems. The paper will analyse different remuneration levels for end-users by highlighting the most beneficial scenarios for aggregators and end-users and providing evidence on potential conflict of interests. The numerical results show that some consumers may benefit more from aggregation. This is because if taken individually, consumption habits do not allow the same flexibility when considering clusters of consumers with different behaviour. It is also shown that there are cases in which consumers do not seem to benefit from the presence of intermediate parties. We provide extensive numerical results to gain insight for better decision making

Línea jurisprudencial. Intervención de la víctima en el Proceso Penal -Ley 906 de 2004-

La participación de la víctima como interviniente especial en el interior del proceso penal –sistema penal acusatorio– ley 906 de 2004- recientemente modificada por la leyes 1395 de 2010 y 1453 de 2011-, se encuentra orientada a garantizar y hacer efectivos sus derechos en igualdad de condiciones al imputado y las demás partes e intervinientes, en tanto se la dota de la facultades en orden a desarrollar todas las actividades que le faciliten el logro de sus derechos a la verdad, justicia y reparación

Implementación de un laboratorio de televisión en la Universidad Técnica de Cotopaxi: estudio del área física e instalaciones necesarias para el laboratorio de video y televisión

Los estudiantes de la Universidad Técnica de Cotopaxi de la especialidad de licenciatura en Comunicación Social, hemos visto la necesidad de iniciar una observación de las deficiencias que tiene la carrera. Para esto a través de una investigación de campo, que nos dio como resultado la ausencia de un laboratorio de cine y televisión. Las promociones pasadas y actuales de la carrera de comunicación social hemos tenido desatinos en el aspecto práctico televisivo y el manejo de los equipos de producción debido a la falta de un laboratorio, en el cual se pueda poner en práctica lo aprendido en el periodo académico y posteriormente en nuestro futuro profesional. Por este motivo hemos visto la necesidad urgente de implementar un laboratorio de televisión y cine en la universidad para que con esto no existan problemas o errores en el desenvolvimiento y manejo de los aparatos de televisión..

Exploration of Human Serum Albumin Binding Sites by Docking and Molecular Dynamics Flexible LigandProtein Interactions

Five-nanosecond molecular dynamics (MD) simulations were performed on human serum albumin (HSA) to study the conformational features of its primary ligand binding sites (I and II). Additionally, 11 HSA snapshots were extracted every 0.5 ns to explore the binding affinity (Kd) of 94 known HSA binding drugs using a blind docking procedure. MD simulations indicate that there is considerable flexibility for the protein, including the known sites I and II. Movements at HSA sites I and II were evidenced by structural analyses and docking simulations. The latter enabled the study and analysis of the HSA–ligand interactions of warfarin and ketoprofen (ligands binding to sites I and II, respectively) in greater detail. Our results indicate that the free energy values by docking (Kd observed) depend upon the conformations of both HSA and the ligand. The 94 HSA–ligand binding Kd values, obtained by the docking procedure, were subjected to a quantitative structure-activity relationship (QSAR) study by multiple regression analysis. The best correlation between the observed and QSAR theoretical (Kd predicted) data was displayed at 2.5 ns. This study provides evidence that HSA binding sites I and II interact specifically with a variety of compounds through conformational adjustments of the protein structure in conjunction with ligand conformational adaptation to these sites. These results serve to explain the high ligandpromiscuity of HSA

Efeito de níveis de enxofre sobre quatro gramíneas forrageiras tropicais em solos sob vegetação de cerrado do Estado de Mato Grosso do Sul, Brasil

A greenhouse experiment was conducted to evaluate responses of four tropical grasses, "gordura" (Melinis minutiflora cv. Cabelo de Negro) "Jarágua" (Hyparrhenia rufa), "braquiária" (Brachiaria decumbens australian type) and "satária" (Setaria anceps cv. kazungula) to five levels of sulphur (0, 15, 30, 45 and 60 kg/ha) in two "cerrado" Oxisols and one Entisol. Cuttings were done at 50, 95 and 150 days after plant emergency. Besides dry matter production visible symptoms of sulphur deficiency were observed through the experiment. Greater responses were associated with sulphur rates up to 30 kg/ha. Molasses grass and brachiaria were the most responsive species.Foram estudadas, em casa de vegetação, as respostas de capim-gordura (Melinis minutiflora cv. Cabelo-de-Negro), jaraguá (Hyparrhenia rufa), braquiária (Brachiaria decumbens tipo Australiana) e setária (Setaria anceps cv. Kazungula), a cinco níveis de enxofre, em três solos sob vegetação de cerrado do Estado de Mato Grosso do Sul: Areia Quartzosa Distrófica, Latossolo Vermelho-Escuro Álico fase cerradão e Latossolo Vermelho-Escuro Distrófico fase cerrado. Os níveis de enxofre aplicados foram: 0, 15, 30, 45 e 60 kg/ha. A avaliação foi feita através da produção de matéria seca e da observação de sintomas visuais de deficiência de enxofre. Foram feitos três cortes, a saber: aos 50, 95 e 150 dias após a germinação das sementes. A maior frequência de resposta ao enxofre nos três solos estudados ocorreu com a aplicação de até 30 kg/ha de S, sendo o capim-gordura e a braquiária os que mais responderam com o aumento de produção de matéria seca

Metodología tribológica para grupos de equipos aplicable a pequeñas y medianas industrias

El objetivo principal de la monografía es simplemente aplicar los medios existentes, que nos brinda el conocimiento de los mecanismos, su funcionamiento, su cometido, su importancia en el proceso, sus problemas, etc. y el desarrollo de los diferentes lubricantes con sus aplicaciones específicas para conseguir: - Garantizar una elevada Disponibilidad para Producción. - Reducir los Desgastes propios de la maquinaria en uso. Esto significa conseguir un ADECUADO SERVICIO DE FUNCIONAMIENTO de la instalación en las condiciones requeridas en cada momento

A new device to measure isometric strength in upper limbs: comparison between dominant and non-dominant limbs*

Univ Estadual Paulista, Dept Mecan, Guaratingueta, SP, BrazilFac Med ABC, Dept Morfol & Fisiol, Santo Andre, SP, BrazilUniversidade Federal de São Paulo UNIFESP, Dept Med, Disciplina Cardiol, São Paulo, BrazilFac Tecnol São Paulo FATEC, São Paulo, BrazilUniv Fed Sao Carlos, Dept Educ Fis & Motricidade Humana, BR-13560 Sao Carlos, SP, BrazilUniversidade Federal de São Paulo UNIFESP, Dept Med, Disciplina Cardiol, São Paulo, BrazilWeb of Scienc

Elicitación de la distribución del nivel de importancia de actividades de restauración del paisaje en los Andes colombianos

The definition and prioritization of landscape restoration activities in deforested areas are essential for the long-term health of ecosystems, biodiversity, and human communities that rely on forest ecosystem services. This study focused on the complex area of Belmira, Antioquia, in the Colombian Andes, where the main research objective was the identification of areas and restoration activities through a multicriteria spatial analysis and a multitemporal analysis. An innovative elicitation methodology was presented, considering the individual characteristics of each expert to estimate the importance of these activities. A wooden instrument with a numerical scale was designed for the elicitation process, controlling potential cognitive biases through structured protocols. Additionally, an algorithm was introduced to generate samples of elicited probability distributions using beta models, aiming to enhance result robustness. Findings highlight that watershed and soil restoration activities, along with live fences, are deemed of utmost importance by experts across the entire study area. These results suggest that environmental efforts in the region should be focused on these activities to generate a positive impact.La definición y priorización de actividades de restauración del paisaje en áreas deforestadas es esencial para la salud a largo plazo de los ecosistemas, la biodiversidad y las comunidades humanas que dependen de los servicios ecosistémicos de los bosques. Este estudio se enfocó en la compleja área de Belmira, Antioquia, en los Andes colombianos, donde el objetivo principal de la investigación se centró en la identificación de áreas y actividades de restauración mediante un análisis espacial multicriterio y un análisis multitemporal. Se presentó una metodología innovadora de elicitación que considera las características individuales de cada experto para estimar la importancia de estas actividades. Se diseñó un instrumento de madera con escala numérica para el proceso de elicitación, controlando posibles sesgos cognitivos mediante protocolos estructurados. Además, se introdujo un algoritmo para generar muestras de distribuciones de probabilidad elicitadas a partir de modelos beta con el objetivo de mejorar la robustez de los resultados. Los hallazgos destacaron que las actividades de restauración de cuencas y suelos, así como las cercas vivas, son consideradas de mayor importancia por los expertos en toda el área de estudio. Estos resultados sugieren que los esfuerzos ambientales en la región deben focalizarse en estas actividades para generar impacto positivo