Corporate Environmental Disclosure Practices in Different National Contexts: The Influence of Cultural Dimensions

The influence of different national contexts, including the effects of cultural environments, on corporate environmental disclosure practices has yet to be properly addressed in the literature. The purpose of this research is, therefore, to analyse how cultural factors affect the environmental disclosure practices of companies in different countries. This research is supported by the diversity of cultures across countries. Given that a cultural framework prompts different organisational actions and strategies, the question to be answered through this research is as follows: How do cultural aspects affect corporate environmental disclosure? Cultural factors are precisely those that can explain similarities and differences between stakeholders’ actions and preferences. The sample used in this research comprises companies in 28 countries and 9 economic sectors for the period 2004 to 2015. Our main findings show that companies operating in countries with individualist, masculine and indulgent cultures are less likely to disclose environmental information. Contrary to our predictions, cultures with a longterm orientation also discourage the reporting of environmental information, while uncertainty avoidance contexts tend to promote more environmental reporting

Characterization of optical frequency comb bades me asurements and spectral purity transfer for optical atomic clocks

Tesis doctoral inédita cotutelada por l´Université de La Sorbonne y por la Universidad Autónoma de Madrid, Facultad de Ciencias, Departamento de Física de Materiales. Fecha de lectura: 15-03-202

Creación de ambientes de aprendizaje en la enseñanza de polígonos; una experiencia de aula desde la educación matemática crítica

Día a día observamos como las problemáticas sociales inciden en el aula y cómo el aula se adapta de diversas maneras a dichas problemáticas. En los últimos años una fuerte corriente de educación matemática propone la inclusión de dichas problemáticas al trabajo en el aula. Este documento se propone mostrar una experiencia de aula donde colaborativamente se crearon ambientes de aprendizaje que respondieran a las problemáticas de la comunidad y se plantea una posible secuencia de actividades para la enseñanza de geometría y espacialidad en quinto grado de educación básica

Analysis from hiring process formulation maintenance and construction from army prosecutors houses including environmental parameters

Este artículo se enfoca en analizar la formulación de procesos de contratación de mantenimiento y construcción de vivienda fiscal mediante la inclusión de parámetros ambientales. Presentando una revisión del marco normativo existente para la contratación en el sector público, logrando identificar códigos, leyes y normas que orientan sobre los aspectos que deben incluirse en los contratos entre el Estado y los contratistas. Considerando los aspectos relacionados con compras eficientes por parte del estado se efectúa una revisión del enfoque europeo en la Compra y Contratación Pública Verde y, para el caso colombiano la existencia de guías verdes de contratación. Teniendo en cuenta criterios ambientales asociados a la construcción se establece la posibilidad de incluir dichos aspectos en diferentes fases del proceso de contratación estatal promoviendo de manera efectiva una compra eficiente en lo relacionado con proyectos de construcción y mantenimiento de vivienda que desarrolla el Instituto de Casas Fiscales del Ejército.This article analyze the development of procurement processes maintenance and construction of housing tax by including environmental parameters. Presents a review of the existing regulatory framework for recruitment in the public sector, codes, laws and regulations that provide guidance on the issues to be included in contracts between the state and contractors are identified. Considering the aspects of efficient purchases by the state carries out a review of the European focus on Green Public Procurement, for the Colombian case the existence of green procurement guidelines. Given associated with building environmental criteria the possibility to include these aspects in different stages of government procurement to promote effectively an efficient purchase in relation to construction projects and maintenance of housing developed by the Institute of Army Prosecutors Houses

Phenomenological based model of hydrogen production using an alkaline self-pressurized electrolyzer

© 2019 IEEE. Personal use of this material is permitted. Permission from IEEE must be obtained for all other uses, in any current or future media, including reprinting/republishing this material for advertising or promotional purposes, creating new collective works, for resale or redistribution to servers or lists, or reuse of any copyrighted component of this work in other works.The aim of this work is to develop the phenomenological based modeling of a self-pressurized alkaline electrolyser with the objective of predicting the cross-contamination of the gases produced. A proposed model, built in Matlab®, represents the dynamical evolution in real electrolysers, and anticipates operational variables: level, pressure and all concentrations. Dynamic responses in the concentrations of the electrolytic cell, and variations in both level and pressure at the chamber due to the change in current and diffusivity, are reported. The equations by which the variables can be computed are also presented. The proposed model is ready for the corresponding adjustment of parameters based on experimental measurements taken from an available prototype and through a suitable identification process.Peer ReviewedPostprint (author's final draft

A phenomenological-based dynamic model for a polymer electrolyte membrane fuel-cell humidifier assembly

This paper presents the deduction of a phenomenological-based semi-physical model (PBSM) for the gas humidification in a fuel-cell assembly. Unlike previously published models, the one proposed here includes the momentum transfer effects and their influences over simultaneous heat and mass transfers occurring into the process as a whole. These effects strongly affect the model precision due to the compressible characteristics of the air. High sensitivity of gas properties regarding changes in both pressure and temperature are also included by modelling the gas as a compressible fluid. The model reproduces the air–water vapour mixture behaviour from the compressor discharge to the fuel-cell inlet port. Since the air humidity and temperature conditions must be maintained at their set-points to guarantee an optimal fuel-cell performance, a model such as the one presented here can be used for designing any model-based control strategy towards achieving desirable operative conditions taking also into account the operational context of the considered assembly. The comparative assessment done with experimental data from a real test bench has shown the effectiveness of the proposed model in accurately reproduce the behaviour of such complex systems.Peer ReviewedPostprint (published version

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Copia digital. Valladolid : Junta de Castilla y León. Consejería de Cultura y Turismo, 201

Dones públiques, homes ocults

Obra ressenyada: Regina Paula MEDEIROS, Hablan las putas. Sobre prácticas sexuales preservativas y SIDA en el mundo de la prostitució

Hofstede's cultural dimensions and R&D instensity as an innovation strategy: a view from different intitutional contexts

The impact of all six of Hofstede’s cultural dimensions (power distance, individualism/collectivism, masculinity/femininity, uncertainty avoidance, long-term/short-term orientation, and restraint/indulgence) on business innovation practice has not, to the best of our knowledge, been hitherto examined. Past research has focused on four or five of these cultural dimensions. The aim of this study is therefore to analyse how corporate innovation policies are affected by all these dimensions in a sample of firms operating in different countries. The paper draws on institutional theory, whereby firms domiciled in the same institutional context will behave in a similar manner and their decisions on innovation practices will therefore also be similar. The findings show that the cultural dimensions of power distance, masculinity, uncertainty avoidance, and long-term orientation are positively associated with innovation, while individualism has a negative effect, and indulgence has no effect whatsoever

The Role of CEO Power on CSR Reporting: The Moderating Effect of Linking CEO Compensation to Shareholder Return

The aim of this research was to provide further evidence of the impact of the power of the Chief Executive Officer (CEO) on corporate social responsibility (CSR) disclosure. Additionally, we explore the moderating role of CEO compensation linked to shareholder return on the association between CEO power and CSR disclosure. The theories used follow agency theory and stakeholder theory and the sample comprised 9182 international firm-year observations collected from the Thomson Reuters database from 2009 to 2018. Our model was estimated using the generalized method of moments (GMM) estimator. The results found that CEO power was positively associated with CSR disclosure, contrary to our expectations. Additionally, our evidence also shows that CEO compensation linked to shareholder return plays a positive moderating role on the relationship between CEO power and CSR reporting