Beyond the limits of accountants as ‘trusted advisors’ for small and medium sized enterprises:environmental sustainability advice

We present emerging research on the potential of small accounting practices as advisors on environmental sustainability for their small and medium sized clients (SMEs). Enabling this resource could have substantial implications to improve sustainability because SMEs are notoriously difficult to reach and influence, but their most ‘trusted advisor’ is consistently their accountant. Using Habermas’ notion of steering, we present research data primarily from interviews with accountants which shows that the personal trust (relational steering mechanism) currently enjoyed is inadequate to facilitate the provision of sustainability advice by accountants beyond reflection on their own experiences. There is a lack of institutional trust in the profession as credible providers of sustainability advice, and individuals lack the skills and knowledge to offer environmental accounting. Without these, transactional steering and formalized environmental sustainability advice by small accountants to SMEs is unlikely to emerge. We conclude with research recommendations and implications for the accounting professio

New Insights on Eggplant/Tomato/Pepper Synteny and Identification of Eggplant and Pepper Orthologous QTL

Eggplant, pepper and tomato are the most exploited berry-producing vegetables within the Solanaceae family. Their genomes differ in size, but each has 12 chromosomes which have undergone rearrangements causing a redistribution of loci. The genome sequences of all three species are available but differ in coverage, assembly quality and percentage of anchorage.Determining their syntenic relationship and QTL orthology will contribute to exploit genomic resources and genetic data for key agronomic traits.The syntenic analysis between tomato and pepper based on the alignment of 34,727 tomato CDS to the pepper genome sequence, identified 19,734 unique hits. The resulting synteny map confirmed the 14 inversions and 10 translocations previously documented, but also highlighted 3 new translocations and 4 major new inversions. Furthermore, each of the 12 chromosomes exhibited a number of rearrangements involving small regions of 0.5-0.7 Mbp.Due to high fragmentation of the publicly available eggplant genome sequence, physical localization of most eggplant QTL was not possible, thus, we compared the organization of the eggplant genetic map with the genome sequence of both tomato and pepper. The eggplant/tomato syntenic map confirmed all the 10 translocations but only 9 of the 14 known inversions; on the other hand, a newly detected inversion was recognized while another one was not confirmed. The eggplant/pepper syntenic map confirmed 10 translocations and 8 inversions already detected and suggested a putative new translocation.In order to perform the assessment of eggplant and pepper QTL orthology, the eggplant and pepper sequence-based markers located in their respective genetic map were aligned onto the pepper genome. GBrowse in pepper was used as reference platform for QTL positioning. A set of 151 pepper QTL were located as well as 212 eggplant QTL, including 76 major QTL (PVE ≥ 10%) affecting key agronomic traits. Most were confirmed to cluster in orthologous chromosomal regions.Our results highlight that the availability of genome sequences for an increasing number of crop species and the development of ultra-dense physical maps provide new and key tools for detailed syntenic and orthology studies between related plant species

Angiostrongylus vasorum: Epidemiological, clinical and histopathological insights

Background: Canine angiostrongylosis is a nematode infection in domestic dogs and wild carnivores. The present report focuses on epidemiological, clinical and histopathological findings in a case of fatal disseminated angiostrongylosis in a dog living in southern Italy and provides data on the extent of the spread of Angiostrongylus vasorum in the same area.Case presentation: A 4-year-old female English Setter from the Campania region of southern Italy was referred with a 2-week history of cough and severe respiratory distress that did not respond to antimicrobial therapy. Based on clinical, radiological, echographical and cytological findings (including the presence of larvae), a suspect diagnosis of lungworm infection was performed. After few days the dog died due to progressive clinical aggravation. Complete postmortem examination was conducted within 24 hours from death and samples from lungs, heart, liver, kidney, spleen, stomach and small intestine were fixed in 10% buffered formalin. Grossly, several hemorrhagic foci were observed mostly in the lungs, liver, kidney. Microscopically, the lungs contained numerous, multifocal to coalescing granulomas composed of epitheliod macrophages, multinucleated giant cells and some neutrophils, frequently associated with parasite eggs and larvae. The lungs contained many firm nodules, many adult nematodes approximately 1.5 to 2 cm in length were observed in cut sections and identified as A. vasorum. A subsequent parasitological survey performed with FLOTAC on stray dogs living in the same area showed the presence of A. vasorum larvae in 17 of 1639 stray dogs examined (1.04%).Conclusion: This survey provides new data on distribution of A. vasorum and underlines that canine angiostrongylosis should be considered as differential diagnosis in dogs

Evaluating the integrated reporting journey:insights, gaps and agendas for future research

Purpose: The purpose of this paper is to identify key challenges, opportunities, strengths and weaknesses experienced by the integrated reporting (IR) idea since the International Integrated Reporting Council (IIRC)’s Discussion Paper was published in late 2011. It provides insights into the phases of the IR journey as investigated by accounting researchers, identifies important gaps in the literature and sketches an agenda for future research. Design/methodology/approach: The paper develops a theoretically informed analysis of published IR research articles using the idea journey theoretical framework. The paper draws upon academic analysis and insights published in 65 IR-related articles across 83 accounting journals listed in the Scopus database. Findings: A key insight of the paper is that the academic literature has not yet covered all stages of the IR idea journey. The highest proportion of articles provide insights in the generation and production phases of this journey, while there is relatively little research into the impact phase of the IR idea. Furthermore, the locus of research covered by the current IR literature is situated at macro- and meso-levels. This reveals opportunities for future research to explore, at a more detailed level, interactions between single individuals or small groups in implementing or understanding the IR idea. Research limitations/implications: This paper focuses on the idea journey of the IIRC’s version of IR. It identifies gaps regarding the stages of the IR idea journey that have not been covered by the extant academic literature and suggests some research areas that need to be addressed to help inform improvements in policy and practice. A key limitation is that it draws on a single communication channel, namely, academic articles published in accounting journals, but it provides opportunities for considerable further developments. Originality/value: The paper extends IR research by reconciling insights from an understandably fragmented emerging literature. It provides a multi-dimensional perspective on IR, highlighting the dynamics and interrelationships in the literature. It also helps inform improvements in research, policy and practice by identifying gaps regarding the stages of the IR idea journey that have not been covered by the extant academic literature. Lastly, the paper builds on the work of innovation and creativity scholars showing how the idea journey framework can be used to shape and add coherence to accounting research. © 2018, Emerald Publishing Limited

OS RISCOS DO USO INDISCRIMINADO E IRRACIONAL DO PARACETAMOL.

Paracetamol also known as acetaminophen is a drug used as an analgesic and antipyretic, that is, for cases of pain (mild and moderate) and fever. It is an over-the-counter, low-cost drug. Hepatotoxicity occurs when administered in the indiscriminate and irrational use of paracetamol, with doses higher than   recommended, being one of the main causes of liver failure and overdose. The objective of this study is to present the risks of indiscriminate and irrational use of paracetamol and to point out the therapeutic measures in the treatment of intoxication, which will depend on the time of ingestion and understand the pharmacological and toxicological mechanisms of the drug. There are specific antidotes for this treatment, such as gastric lavage and/or activated charcoal and the most used N-acetyl-cysteine (NAC), replenishing glutathione (GSH) reserves by neutralizing (NAPQI) N-acetyl-p-benzoquinonamine. The method used for this research was through data collected from scientific articles (academic Google and Scielo). Information was added through official websites of ANVISA (National Health Surveillance Agency) and CRF-SP (Regional Council of Pharmacy of São Paulo. The inclusion materials in this work were those that were available on access platforms, articles published between the years 2014 to 2022, in Portuguese and English. Self- medication is the main factor responsible for health problems, leading to the indiscriminate and irrational use of medicines, including of paracetamol, having several cases of intoxication by high doses, the guidance of the health professional is essential to reduce this situation.O paracetamol também conhecido como acetaminofeno é um fármaco utilizado como analgésico e antipirético, ou seja, para casos de dores (leves e moderadas) e febre. É medicamento de venda livre e de custo baixo. A hepatotoxicidade ocorre quando administrado no uso indiscriminado e irracional do paracetamol, com doses superiores às recomendadas, sendo uma das principais causas de insuficiência hepática e overdose. O objetivo deste estudo é apresentar os riscos do uso indiscriminado e irracional do paracetamol e apontar as medidas terapêuticas no tratamento de intoxicação, que vai depender do tempo da ingestão e compreender os mecanismos farmacológicos e toxicológicos do medicamento. Existem antídotos específicos para esse tratamento, como: lavagem gástrica e/ou carvão ativado e o mais utilizado N-acetil-cisteína (NAC), repondo as reservas de glutationa (GSH) neutralizando o (NAPQI) N-acetil-p-benzoquinonamina. O método utilizado para esta pesquisa foi através de dados coletados a artigos científicos (Google acadêmico e Scielo). Foram adicionadas informações por meio de sites oficiais da ANVISA (Agência Nacional de Vigilância Sanitária) e CRF-SP (Conselho Regional de Farmácia de São Paulo. Os materiais de inclusão neste trabalho foram os que estavam disponíveis nas plataformas de acesso, artigos publicados entre os anos de 2014 a 2022, em idiomas português e inglês. A automedicação é o principal fator responsável pelos problemas de saúde, direcionando ao fato do uso indiscriminado e irracional dos medicamentos, inclusive do paracetamol, tendo vários casos de intoxicação por doses elevadas, a orientação do profissional de saúde é essencial para a diminuição dessa situação