Enhancement and obfuscation through the use of graphs in sustainability reports: An international comparison

‘This article is (c) Emerald Group Publishing and permission has been granted for this version to appear here https://ore.exeter.ac.uk/repository/ Emerald does not grant permission for this article to be further copied/distributed or hosted elsewhere without the express permission from Emerald Group Publishing Limited.'Purpose – In this study we investigate the use of graphs in corporate sustainability reports and attempt to determine, first, whether the use of graphs appears to be associated with attempts at impression management, and second, whether differences across three levels of reporting regulatory structure (Leuz, Nanda and Wysocki, 2003) are associated with differences in the level of impression management. Design/methodology/approach - Based on a sample of 120 sustainability reports issued by firms from six different countries, we empirically test for differences in presentation of favorable as opposed to unfavorable items (enhancement) and for differences in the direction of materially distorted graphs (obfuscation). Findings - For the overall sample we find substantial evidence of both enhancement and obfuscation in the graph displays. We also find more limited evidence that impression management differs across companies facing different regulatory structures. Research limitations/implications – We investigate graph use for only one year’s reports and for a sample of large companies from only six different countries. Further, our enhancement findings are not evidence that the companies are necessarily providing misleading information. However, our results show that the way information is being provided in corporate sustainability reports appears to be manipulated by the firms to enhance a positive image and to obfuscate negative trends. The reports may thus be less about increasing corporate accountability across the social and environmental domains than about managing impressions. Hence, it may be beneficial for advocate organizations such as the Global Reporting Initiative to provide additional guidance on “how” information gets portrayed in sustainability reports. Originality/value – Our study expands prior research into corporate manipulation of graphs to the domain of sustainability reporting and adds further evidence that the reporting needs to be carefully assessed

CSR disclosure: The more things change…?

This article is (c) Emerald Group Publishing and permission has been granted for this version to appear here https://ore.exeter.ac.uk/repository/ Emerald does not grant permission for this article to be further copied/distributed or hosted elsewhere without the express permission from Emerald Group Publishing Limited.Purpose: Corporate social responsibility (CSR) disclosure is receiving increased attention from the mainstream accounting research community. In general, this recently published research has failed to engage significantly with prior CSR-themed studies. The purpose of this paper is threefold. First, it examines whether more recent CSR reporting differs from that of the 1970s. Second, it investigates whether one of the major findings of prior CSR research - that disclosure appears to be largely a function of exposure to legitimacy factors - continues to hold in more recent reporting. Third, it examines whether, as argued within the more recent CSR-themed studies, disclosure is valued by market participants.ESSEC Business School’s Research Center (CERESSEC)University of Padov

Managing toxicities associated with immune checkpoint inhibitors: consensus recommendations from the Society for Immunotherapy of Cancer (SITC) Toxicity Management Working Group.

Cancer immunotherapy has transformed the treatment of cancer. However, increasing use of immune-based therapies, including the widely used class of agents known as immune checkpoint inhibitors, has exposed a discrete group of immune-related adverse events (irAEs). Many of these are driven by the same immunologic mechanisms responsible for the drugs\u27 therapeutic effects, namely blockade of inhibitory mechanisms that suppress the immune system and protect body tissues from an unconstrained acute or chronic immune response. Skin, gut, endocrine, lung and musculoskeletal irAEs are relatively common, whereas cardiovascular, hematologic, renal, neurologic and ophthalmologic irAEs occur much less frequently. The majority of irAEs are mild to moderate in severity; however, serious and occasionally life-threatening irAEs are reported in the literature, and treatment-related deaths occur in up to 2% of patients, varying by ICI. Immunotherapy-related irAEs typically have a delayed onset and prolonged duration compared to adverse events from chemotherapy, and effective management depends on early recognition and prompt intervention with immune suppression and/or immunomodulatory strategies. There is an urgent need for multidisciplinary guidance reflecting broad-based perspectives on how to recognize, report and manage organ-specific toxicities until evidence-based data are available to inform clinical decision-making. The Society for Immunotherapy of Cancer (SITC) established a multidisciplinary Toxicity Management Working Group, which met for a full-day workshop to develop recommendations to standardize management of irAEs. Here we present their consensus recommendations on managing toxicities associated with immune checkpoint inhibitor therapy

Controle químico de azevém e buva na cultura da macieira.

A cultura da macieira é de grande importância para a economia mundial. O controle de plantas daninhas é de fundamental importância para que não ocorram perdas significativas na sua produtividade. Poucos são os herbicidas registrados para a cultura e muitos são os utilizados pelos produtores, sem conhecer ao certo os danos que podem causar à cultura, como fitotoxidez à planta, residual nos frutos, bem como alteração no peso e tamanho dos mesmos. .Dissertação (Mestrado em Produção Vegetal). Universidade do Estado de Santa Catarina, Centro de Ciências Agroveterinárias, Programa de Pós-graduação em Produção Vegetal, Lages, 2017. Orientador: Leonardo Bianco de Carvalho; Co-orientadora: Andrea de Rossi Rufato (CNPUV

Biodegradation of phenol by free and encapsulated cells of a new Aspergillus sp. isolated from a contaminated site in southern Brazil

The aim of this study was to compare the biodegradation performance of phenol by using free and encapsulated cells of a new Aspergillus sp. strain isolated from a crude oil contaminated soil in southern Brazil. In batch cultures, maximum degradation rates were not significantly different between free and encapsulated cells, but a decrease in adaptation time for encapsulated ones was observed. This fact indicates the presence of a microenvironment that is more favorable to biodegradation inside encapsulated cells, because of the protector effect of gel matrix, which reduces abiotic stress. Encapsulated filamentous fungus Aspergillus sp. LEBM2 showed a promising application in bioaugmentation processes, reaching maximum phenol degradation rate of 7.71 ± 0.21 mg/l.h for an initial phenol concentration of 500 mg/l.Key words: Bioremediation, bioaugmentation, immobilization, phenol, filamentous fungi

Towards the clinical implementation of pharmacogenetics in bipolar disorder.

BackgroundBipolar disorder (BD) is a psychiatric illness defined by pathological alterations between the mood states of mania and depression, causing disability, imposing healthcare costs and elevating the risk of suicide. Although effective treatments for BD exist, variability in outcomes leads to a large number of treatment failures, typically followed by a trial and error process of medication switches that can take years. Pharmacogenetic testing (PGT), by tailoring drug choice to an individual, may personalize and expedite treatment so as to identify more rapidly medications well suited to individual BD patients.DiscussionA number of associations have been made in BD between medication response phenotypes and specific genetic markers. However, to date clinical adoption of PGT has been limited, often citing questions that must be answered before it can be widely utilized. These include: What are the requirements of supporting evidence? How large is a clinically relevant effect? What degree of specificity and sensitivity are required? Does a given marker influence decision making and have clinical utility? In many cases, the answers to these questions remain unknown, and ultimately, the question of whether PGT is valid and useful must be determined empirically. Towards this aim, we have reviewed the literature and selected drug-genotype associations with the strongest evidence for utility in BD.SummaryBased upon these findings, we propose a preliminary panel for use in PGT, and a method by which the results of a PGT panel can be integrated for clinical interpretation. Finally, we argue that based on the sufficiency of accumulated evidence, PGT implementation studies are now warranted. We propose and discuss the design for a randomized clinical trial to test the use of PGT in the treatment of BD

Auditory conflict and congruence in frontotemporal dementia.

Impaired analysis of signal conflict and congruence may contribute to diverse socio-emotional symptoms in frontotemporal dementias, however the underlying mechanisms have not been defined. Here we addressed this issue in patients with behavioural variant frontotemporal dementia (bvFTD; n = 19) and semantic dementia (SD; n = 10) relative to healthy older individuals (n = 20). We created auditory scenes in which semantic and emotional congruity of constituent sounds were independently probed; associated tasks controlled for auditory perceptual similarity, scene parsing and semantic competence. Neuroanatomical correlates of auditory congruity processing were assessed using voxel-based morphometry. Relative to healthy controls, both the bvFTD and SD groups had impaired semantic and emotional congruity processing (after taking auditory control task performance into account) and reduced affective integration of sounds into scenes. Grey matter correlates of auditory semantic congruity processing were identified in distributed regions encompassing prefrontal, parieto-temporal and insular areas and correlates of auditory emotional congruity in partly overlapping temporal, insular and striatal regions. Our findings suggest that decoding of auditory signal relatedness may probe a generic cognitive mechanism and neural architecture underpinning frontotemporal dementia syndromes

Production of a rhamnolipid-type biosurfactant by Pseudomonas aeruginosa LBM10 grown on glycerol

The work herewith investigated the effect of the culture medium composition on rhamnolipid production by Pseudomonas aeruginosa LBM10, previously isolated from an estuarine environment in Southern Brazil. Experimental design and surface response methodology were used in order to improve biosurfactant production using glycerol, a renewable carbon source. The assays were carried out in a rotary shaker at 30°C and 180 rpm for 120 h and the parameters studied were glycerol concentration, C/N (carbon/nitrogen) and C/P (carbon/phosphorus) ratios. Low glycerol concentration and a phosphorus-limiting condition were favorable for rhamnolipid production. Contour plots constructed by predictive polynomial equations led to a glycerol concentration of 13.2 g/l, a C/N ratio of 12.8 and a C/P ratio of 40 in order to maximize rhamnolipid concentration (4.15 g/l) associated with a high emulsification index (61%).Keywords: Biosurfactant, surface-active compounds, experimental design, phosphorus limitatio