Green accounting: Developing versus developed economies

Abstract. Businesses and corporates have started to formulate strategies to opt for environment-friendly and green operations. The same has also conceived the idea of green accounting that emphasizes taking environmental factors into account of corporate financial consideration and reports. Less to date, have made a comparative review for those progresses of green accounting in the developed versus developing economies, and to offer insights for academics and practitioners. This article offered a compact discussion of this issue and provides suggestions to theory and practices.Keywords. Green accounting, Developing economies, Developed economies.JEL. C23, F62, N17

Comparison of clinical outcomes and toxicity in endometrial cancer patients treated with adjuvant intensity-modulated radiation therapy or conventional radiotherapy

PurposeTo evaluate the treatment outcomes and toxicity in endometrial cancer patients treated with hysterectomy and adjuvant intensity-modulated radiation therapy (IMRT) or conventional radiotherapy (CRT).MethodsThere were 101 patients with stage IA-IIIC2 endometrial carcinoma treated with hysterectomy and adjuvant radiotherapy. In total, 36 patients received adjuvant CRT and 65 were treated with adjuvant IMRT. The endpoints were overall survival, local failure-free survival, and disease-free survival. Patients were assessed for acute toxicity weekly according to the Common Terminology Criteria for Adverse Events version 3.0. Late toxicity was evaluated according to the Radiation Therapy Oncology Group and the European Organization for Research and Treatment of Cancer Late Radiation Morbidity Scoring Schema.ResultsThe 5-year overall survival, local failure-free survival, and disease-free survival for the CRT group and the IMRT group were 82.9% versus 93.5% (p = 0.26), 93.7% versus 89.3% (p = 0.68), and 88.0% versus 82.8% (p = 0.83), respectively. Four (11.1%) patients had Grade 3 or greater acute gastrointestinal (GI) toxicity and three (8.3%) patients had Grade 3 or greater acute genitourinary (GU) toxicity in the CRT group, whereas four (6.2%) patients had Grade 3 or greater acute GI toxicity in the IMRT group and no patient had severe GU toxicity. There was one (2.8%) patient who had Grade 3 or greater late GI toxicity and one (2.8%) patient had Grade 3 or greater late GU toxicity in the CRT group, whereas no patient had severe GI or GU toxicity in the IMRT group.ConclusionAdjuvant IMRT for endometrial cancer patients had comparable clinical outcomes with CRT and had less acute and late toxicity

Detection of Diatomic Carbon in 2I/Borisov

2I/Borisov is the first-ever observed interstellar comet (and the second detected interstellar object (ISO)). It was discovered on 2019 August 30 and has a heliocentric orbital eccentricity of ~3.35, corresponding to a hyperbolic orbit that is unbound to the Sun. Given that it is an ISO, it is of interest to compare its properties—such as composition and activity—with the comets in our solar system. This study reports low-resolution optical spectra of 2I/Borisov. The spectra were obtained by the MDM Observatory Hiltner 2.4 m telescope/Ohio State Multi-Object Spectrograph (on 2019 October 31.5 and November 4.5, UT). The wavelength coverage spanned from 3700 to 9200 Å. The dust continuum reflectance spectra of 2I/Borisov show that the spectral slope is steeper in the blue end of the spectrum (compared to the red). The spectra of 2I/Borisov clearly show CN emission at 3880 Å, as well as C2 emission at both 4750 and 5150 Å. Using a Haser model to covert the observed fluxes into estimates for the molecular production rates, we find Q(CN) = 2.4 ± 0.2 × 10²⁴ s⁻¹, and Q(C₂) = (5.5 ± 0.4) × 10²³ s⁻¹ at the heliocentric distance of 2.145 au. Our Q(CN) estimate is consistent with contemporaneous observations, and the Q(C₂) estimate is generally below the upper limits of previous studies. We derived the ratio Q(C₂)/Q(CN) = 0.2 ± 0.1, which indicates that 2I/Borisov is depleted in carbon-chain species, but is not empty. This feature is not rare for the comets in our solar system, especially in the class of Jupiter-family comets

Determinants Of Customer-Perceived Service Quality In Senior-Care Industry And Their Relationship To Customer Satisfaction And Behavioral Intentions: Research Findings From Taiwan

The senior-care market has been on the rise in Taiwan, especially in rural areas. Soaring competition among senior-care operators has led to escalating consumer demands on performances, driving the industry to become more customer-oriented. The authors examined the relationship between service quality of senior care and customer satisfaction in rural Taiwan based on Parasuraman, Zeithmal and Berry’s SERVQUAL ten dimensions (i.e., access, communication, competence, courtesy, credibility, reliability, responsiveness, security, tangibles and understanding the customer) and Lee’s food service. Multiple regression was conducted to test the relationships. The statistical results showed that access, courtesy and food service are significantly and positively related to customer satisfaction. This finding, among others, suggests that senior-care operators in rural Taiwan might have overlooked the above mentioned three dimensions as factors leading to customer satisfaction and, ultimately, to a sustainable competitive edge

An Exploration On The Development Of The IT Management System In Taiwans Banking Industry: From The Marketing Perspectives

The focal point adopted in the present study is Customer Relationship Management (CRM) and its adoption in Taiwans banking industry. Since the current challenge banks are facing is in implementing and supporting new technological solutions that will enable them to be more responsive and flexible to their clients, a quantitative research methodology was employed in the present study in an attempt to answer the following research question: What are the critical factors that explain the degree of success in the deployment of CRM systems in Taiwans banking industry? First, based on the findings from the previous studies, an exploratory study consisting of focus-group interviews was conducted to uncover the nature of the problems confronting the banks in adopting CRM. Second, based on the findings from this preliminary investigation, a quantitative analysis using survey and statistical methods was conducted to identify possible answers to the research question. The research done with the present study has uncovered a number of factors which can be used to guide companies for a successful CRM deployment. These factors include primacy of customer service, customizing CRM functions/modules, discovering customers needs, maintaining employees moral, conducting a decision support system. If the major goal of implementing a CRM system is to improve the overall CRM deployment, the management in Taiwans banking industry should then emphasize three of two factors: primacy of customer service and customizing CRM functions/modules

Macrophage activation increases the invasive properties of hepatoma cells by destabilization of the adherens junction

AbstractTumor-associated macrophages play an important role in tumor progression, but whether they exert a tumor-progressive effect remains controversial. Here, we demonstrated that activated macrophage-conditioned medium (AMCM) obtained from RAW macrophages (RAW/AMCM) induced epithelial-mesenchymal transition (EMT) and stimulated the migratory and invasive activities of HepG2 cells, whereas control conditioned media had no effect. Epithelial-cadherin (E-cadherin) and β-catenin staining patterns were altered at the adherens junctions by RAW/AMCM treatment, with an approximately 50% decrease in E-cadherin and β-catenin in the cell membrane. Importantly, levels of β-catenin-associated E-cadherin were also decreased. Following RAW/AMCM treatment, enhanced activation of c-Src was seen prior to increased tyrosine phosphorylation of β-catenin, and this led to the destabilization of adherens junctions. Pretreatment of HepG2 cells with the Src kinase inhibitor, PP2, completely abolished the effects of RAW/AMCM on the EMT, migration, invasion, and expression and association of E-cadherin and β-catenin. AMCMs obtained from human THP-1 monocytes and mouse peritoneal macrophages also caused disassembly of the adherens junctions and migration of HepG2 cells. Furthermore, inhibition of the epidermal growth factor receptor (EGFR) with gefitinib partially prevented the downregulation of E-cadherin and β-catenin at the adherens junctions and migration behavior induced by RAW/AMCM. Our results suggest that activated macrophages have a tumor-progressive effect on HepG2 cells which involves the c-Src- and EGFR-dependent signaling cascades

Detection of Diatomic Carbon in 2I/Borisov

2I/Borisov is the first-ever observed interstellar comet (and the second detected interstellar object (ISO)). It was discovered on 2019 August 30 and has a heliocentric orbital eccentricity of ~3.35, corresponding to a hyperbolic orbit that is unbound to the Sun. Given that it is an ISO, it is of interest to compare its properties—such as composition and activity—with the comets in our solar system. This study reports low-resolution optical spectra of 2I/Borisov. The spectra were obtained by the MDM Observatory Hiltner 2.4 m telescope/Ohio State Multi-Object Spectrograph (on 2019 October 31.5 and November 4.5, UT). The wavelength coverage spanned from 3700 to 9200 Å. The dust continuum reflectance spectra of 2I/Borisov show that the spectral slope is steeper in the blue end of the spectrum (compared to the red). The spectra of 2I/Borisov clearly show CN emission at 3880 Å, as well as C2 emission at both 4750 and 5150 Å. Using a Haser model to covert the observed fluxes into estimates for the molecular production rates, we find Q(CN) = 2.4 ± 0.2 × 10²⁴ s⁻¹, and Q(C₂) = (5.5 ± 0.4) × 10²³ s⁻¹ at the heliocentric distance of 2.145 au. Our Q(CN) estimate is consistent with contemporaneous observations, and the Q(C₂) estimate is generally below the upper limits of previous studies. We derived the ratio Q(C₂)/Q(CN) = 0.2 ± 0.1, which indicates that 2I/Borisov is depleted in carbon-chain species, but is not empty. This feature is not rare for the comets in our solar system, especially in the class of Jupiter-family comets

One-stage reconstruction of large lower lip defect and oral competence with free composite anterolateral thigh-tensor fasciae latae flap

SummaryReconstruction for a large lower lip defect is a challenge to reconstructive surgeons. The most challenging problem is to maintain oral competence and prevent sialorrhea. We present three cases of such a defect reconstructed with composite anterolateral thigh-tensor fascia lata free flaps in one stage. The patients reported in this communication had advanced squamous cell carcinoma in the lower lip. A large lower lip defect (>90%) resulted in each case from wide excision of the tumor. A composite anterolateral thigh-tensor fasciae latae free flap was used to reconstruct the defect and to restore the dynamic oral competence in one stage. A tensor fasciae latae sling was attached by two strips sutured together to the upper orbicularis oris muscle in the first case. The four-strip method, a modification of the method described by Serkan,1 was adopted in the second case. The upper two strips bilaterally sutured to the orbicularis oris muscles in a mode somewhat different from Serkan’s method. The tensor fasciae latae sling was attached by two strips sutured to the periosteum of both zygomatic eminences in the third case. The tensor fasciae latae sling of Case 1 failed with persistent sialorrhea. The second case had good oral competence and comprehensible speech ability without sialorrhea. The third case had an acceptable result before he was lost to follow-up. A composite anterolateral thigh-tensor fasciae latae free flap is a good choice for a large lower lip defect to achieve oral competence reconstruction in one stage. Simultaneous dynamic and static suspensions are suggested to maintain oral competence and prevent sialorrhea