Forces and Theories Underlying Management Response in Business Reporting for Improved Sustainability Disclosure

Management response to catastrophic events can vary significantly from stated company policy on environmental reporting. This paper explores management’s response under two theories: (1) as an aspect of legitimacy, adapting activity to changing perceptions, and (2) as an aspect of stakeholder interest, looking to the needs of several groups. The paper concludes that forces beyond the general social, legal, and accounting are required to develop appropriate disclosure, and argues for increased ethical and governance force in establishing disclosure helpful to standard setters, regulators, auditors, the general public, and all users of company financial and non-financial information

Influence of removal time and particle size on the particle substrate adhesion force

An investigation was conducted on influence of removal time on the particle substrate adhesive force. The centrifuge technique was used to determine the adhesion force at different compression and removal rates. A microcentrifuge with a maximum rotation of 14000 rpm was used to both compress upon particles and remove them from the surface of the substrate. An image analysis program (Image-Pro Plus 4.5) was employed to monitor the number of particles adhering to and removed from the surface of the substrate after each increase in angular speed. The influence of removal time on the adhesion force was investigated, using removal times of 1, 3 and 5 minutes, which indicated that removal time does not interfere with the adhesion force within the diameter range analyzed here