Institutional context and auditors\u27 moral reasoning: A Canada-US comparison

This paper compares the moral reasoning of 363 auditors from Canada and the United States. We investigate whether national institutional context is associated with differences in auditors\u27\u27 moral reasoning by examining three components of auditors\u27\u27 moral decision process: (1) moral development, which describes cognitive moral capability, (2) prescriptive reasoning of how a realistic accounting dilemma ought to be resolved and, (3) deliberative reasoning of how a realistic accounting dilemma will be resolved. Not surprisingly, it appears that institutional factors are more likely to be associated with auditors\u27\u27 deliberative reasoning than their prescriptive reasoning in both countries. Additionally, our findings suggest that the national institutional context found in the United States, which has a tougher regulatory and more litigious environment, appears to better encourage auditors to deliberate according to what they perceive is the ideal judgment as compared to the Canadian context. We then discuss the implications of these findings for regulators and for ethics research

Redox Polymers Incorporating Pendant 6-Oxoverdazyl and Nitronyl Nitroxide Radicals

Polymers comprised of redox-active organic radicals have emerged as promising materials for use in a variety of organic electronics, including fast-charging batteries. Despite these advances, relatively little attention has been focused on the diversification of the families of radicals that are commonly incorporated into polymer frameworks, with most radical polymers being comprised of nitroxide radicals. Here, we report two new examples prepared via ring-opening methathesis polymerization containing 6-oxoverdazyl and nitronyl nitroxide radicals appended to their backbones. The polymerization reaction and optoelectronic properties were explored in detail, revealing high radical content and redox activity that may be advantageous for their use as semiconducting thin films. Initial studies revealed that current-voltage curves obtained from thin films of the title polymers exhibited memory effects making them excellent candidates for use in resistive memory applications

Crystallographic structure of ultrathin Fe films on Cu(100)

We report bcc-like crystal structures in 2-4 ML Fe films grown on fcc Cu(100) using scanning tunneling microscopy. The local bcc structure provides a straightforward explanation for their frequently reported outstanding magnetic properties, i.e., ferromagnetic ordering in all layers with a Curie temperature above 300 K. The non-pseudomorphic structure, which becomes pseudomorphic above 4 ML film thickness is unexpected in terms of conventional rules of thin film growth and stresses the importance of finite thickness effects in ferromagnetic ultrathin films.Comment: 4 pages, 3 figures, RevTeX/LaTeX2.0

Temporally-differentiated biogenic carbon accounting of wood building product life cycles

ABSTRACT: Although standards have identified temporary carbon storage as an important element to consider in wood product LCAs, there has been no consensus on a methodology for its accounting. This work aims to improve the accounting of carbon storage and fluxes in long-life wood products in LCA. Biogenic carbon from harvested roundwood logs were tracked using the Carbon Budget Model Framework for Harvested Wood Products (CBMF-HWP). Carbon flows through wood product manufacturing, building life and end-of-life phases, and carbon stocks and fluxes from harvest to the atmosphere were estimated. To cover the products commonly used in the Canadian building industry, a range of softwood products types, provinces and territories and building lifetimes were considered. In addition, policy scenarios were considered in order to model the effects of dynamic parameters through time as a policy target is reached. Most wood products have similar emissions profiles, though cross-laminated timber has higher sawmill emissions and oriented-strand board has higher initial post-demolition emissions. The region of construction is also predictive of the initial post-demolition emissions. Higher recycling rates shift materials from landfills into subsequent product systems, thus avoiding landfill emissions. Landfill decay rates are affected by climate and results in a large range of landfill emissions. The degree of postponement of end-of-life emissions is highly dependent upon the wood product type, region and building lifespan parameters. This work develops biogenic carbon profiles that allows for modelling dynamic cradle-to-grave LCAs of Canadian wood products

Climate change 2014 : impacts, adaptation, and vulnerability

Current and future climate-related drivers of risk for small islands during the 21st century include sea level rise (SLR), tropical and extratropical cyclones, increasing air and sea surface temperatures, and changing rainfall patterns (high confidence; robust evidence, high agreement). Current impacts associated with these changes confirm findings reported on small islands from the Fourth Assessment Report (AR4) and previous IPCC assessments. The future risks associated with these drivers include loss of adaptive capacity and ecosystem services critical to lives and livelihoods in small islands.peer-reviewe

Poplar GTL1 Is a Ca2+/Calmodulin-Binding Transcription Factor that Functions in Plant Water Use Efficiency and Drought Tolerance

Diminishing global fresh water availability has focused research to elucidate mechanisms of water use in poplar, an economically important species. A GT-2 family trihelix transcription factor that is a determinant of water use efficiency (WUE), PtaGTL1 (GT-2 like 1), was identified in Populus tremula × P. alba (clone 717-IB4). Like other GT-2 family members, PtaGTL1 contains both N- and C-terminal trihelix DNA binding domains. PtaGTL1 expression, driven by the Arabidopsis thaliana AtGTL1 promoter, suppressed the higher WUE and drought tolerance phenotypes of an Arabidopsis GTL1 loss-of-function mutation (gtl1-4). Genetic suppression of gtl1-4 was associated with increased stomatal density due to repression of Arabidopsis STOMATAL DENSITY AND DISTRIBUTION1 (AtSDD1), a negative regulator of stomatal development. Electrophoretic mobility shift assays (EMSA) indicated that a PtaGTL1 C-terminal DNA trihelix binding fragment (PtaGTL1-C) interacted with an AtSDD1 promoter fragment containing the GT3 box (GGTAAA), and this GT3 box was necessary for binding. PtaGTL1-C also interacted with a PtaSDD1 promoter fragment via the GT2 box (GGTAAT). PtaSDD1 encodes a protein with 60% primary sequence identity with AtSDD1. In vitro molecular interaction assays were used to determine that Ca2+-loaded calmodulin (CaM) binds to PtaGTL1-C, which was predicted to have a CaM-interaction domain in the first helix of the C-terminal trihelix DNA binding domain. These results indicate that, in Arabidopsis and poplar, GTL1 and SDD1 are fundamental components of stomatal lineage. In addition, PtaGTL1 is a Ca2+-CaM binding protein, which infers a mechanism by which environmental stimuli can induce Ca2+ signatures that would modulate stomatal development and regulate plant water use

Sea level rise risks and societal adaptation benefits in low-lying coastal areas

Sea level rise (SLR) will increase adaptation needs along low-lying coasts worldwide. Despite centuries of experience with coastal risk, knowledge about the effectiveness and feasibility of societal adaptation on the scale required in a warmer world remains limited. This paper contrasts end-century SLR risks under two warming and two adaptation scenarios, for four coastal settlement archetypes (Urban Atoll Islands, Arctic Communities, Large Tropical Agricultural Deltas, Resource-Rich Cities). We show that adaptation will be substantially beneficial to the continued habitability of most low-lying settlements over this century, at least until the RCP8.5 median SLR level is reached. However, diverse locations worldwide will experience adaptation limits over the course of this century, indicating situations where even ambitious adaptation cannot sufficiently offset a failure to effectively mitigate greenhouse-gas emissions

Peat bogs in northern Alberta, Canada reveal decades of declining atmospheric Pb contamination

Peat cores were collected from six bogs in northern Alberta to reconstruct changes in the atmospheric deposition of Pb, a valuable tracer of human activities. In each profile, the maximum Pb enrichment is found well below the surface. Radiometric age dating using three independent approaches (14C measurements of plant macrofossils combined with the atmospheric bomb pulse curve, plus 210Pb confirmed using the fallout radionuclides 137Cs and 241Am) showed that Pb contamination has been in decline for decades. Today, the surface layers of these bogs are comparable in composition to the "cleanest" peat samples ever found in the Northern Hemisphere, from a Swiss bog ~ 6000 to 9000years old. The lack of contemporary Pb contamination in the Alberta bogs is testimony to successful international efforts of the past decades to reduce anthropogenic emissions of this potentially toxic metal to the atmosphere