The future of non-financial businesses reporting: learning from the Covid-19 pandemic

In this paper we conceptually identify the gap in the literature about lack of business’s awareness in non -financial activities, especially biodiversity, which can be responsible for crisis like Covid-19 which can adversely affect the global economy. We recommend approaches to existing business about how to enhance the quality of reporting by considering non-human element in reporting and making it more comprehensive for the stakeholders. We adopt Actor Network Theory (ANT) and the Natural Inventory Model to support our argument that nature consists of both human and non-human. From our observation about the Covid-19 crisis and by consulting the existing relevant literature on CSR, Covid-19, non-financial reporting and integrated reports (IR), we propose the implication of non-financial reporting by companies based on a theoretical framework. We recommend that companies should implement/adopt Circular Economy concept for sustainable business model and report on biodiversity and extinction accounting in more structured and mandatory way via producing IR to create value on short, medium and long terms. This is the first paper to tackle the Covid-19 crisis and offer solution for future reporting. The findings will add value in the academia and society

Corporate accountability towards species extinction protection: insights from ecologically forward-thinking companies

This paper contributes to biodiversity and species extinction literature by examining the relationship between corporate accountability in terms of species protection and factors affecting such accountability from forward-thinking companies. We use triangulation of theories, namely deep ecology, legitimacy, and we introduce a new perspective to the stakeholder theory that considers species as a ‘stakeholder’. Using Poisson pseudo-maximum likelihood (PPML) regression, we examine a sample of 200 Fortune Global companies over three years. Our results indicate significant positive relations between ecologically conscious companies that are accountable for the protection of biodiversity and species extinction and external assurance, environmental performance, partnerships with socially responsible organizations and awards for sustainable activities. Our empirical results appear to be robust in controlling for possible endogeneities. Our findings contribute to the discussion on the concern of species loss and habitat destruction in the context of corporate accountability, especially in responding to the sixth mass extinction event and COVID-19 crisis. Our results can also guide the policymakers and stakeholders of the financial market in better decision making

Graphene oxide based functional hierarchical materials

Current synthetic composite structural materials typically exhibit a trade-off between mechanical properties, sacrificing one property for the enhancement of another. Comparatively, natural materials have been shown to optimize several properties simultaneously. The origin of this remarkable capacity is believed to be in large part due to the hierarchical structure observed in natural materials that span length scales over several orders of magnitude. Limitations in currently available processing methods and materials have restricted the ability to reproducibly and cost-effectively manufacture hierarchical, biomimetic materials. However, graphene oxide (GO) has proven to be an excellent candidate for the facile fabrication of such materials. In earlier studies, we have demonstrated four levels of the hierarchical structure of GO papers formed by vacuum filtration of aqueous GO dispersions – the nanometer thick graphene oxide sheets, ~75-nm thick lamellae of stacked nanosheets, ~400-nm thick superlamellae, and finally the paper itself on the micron scale. By incorporating various polymer materials into the GO papers with controlled ordering, we are able to tune the interactions of the intermediate length scale structures. The ability to fuse GO papers further allows for the creation of novel materials where properties vary in the direction of stacking. In addition, these materials can be rendered multifunctional, by means of postprocessing, to induce properties such as electrical conductivity. In this study, we provide an overview of this design process and demonstrate a system that replicates the structure of fish armor plating while adding electrical functionality. Earlier studies on the organization of fish armor plating reveal the complex structure of the individual scales, where each individual layer serves a discrete function in resisting puncture attacks to the fish. The uppermost layer, for example, would be of maximum stiffness to prevent penetration, whereas the underlying layers are more compliant, serving to dissipate energy. This example is one a realization of a toolbox for the fabrication of complex hierarchical structures with the ability to control mechanical, electrical, thermal, and transport properties

Symmetries and novel universal properties of turbulent hydrodynamics in a symmetric binary fluid mixture

We elucidate the universal properties of the nonequilibrium steady states (NESS) in a driven symmetric binary fluid mixture, an example of active advection, in its miscible phase. We use the symmetries of the equations of motion to establish the appropriate form of the structure functions which characterise the statistical properties of the NESS of a driven symmetric binary fluid mixture. We elucidate the universal properties described by the scaling exponents and the amplitude ratios. Our results suggest that these exponents and amplitude ratios vary continuously with the degree of crosscorrelations between the velocity and the gradient of the concentration fields. Furthermore, we demonstrate, in agreement with Celani et al, Phys. Rev. Lett., 89, 234502 (2002, that the conventional structure functions as used in passive scalar turbulence studies exhibit only simple scaling in the problem of symmetric binary fluid mixture even in the weak concentration limit. We also discuss possible experimental verifications of our results.Comment: To appear in JSTAT (letters) (2005

Microstructural changes induced by ternary additions in a hypo-eutectic titanium-silicon alloy

Hypo-eutectic Ti-6.5 wt % Si alloy modified by separate additions of misch metal and low surface tension elements (Na, Sr, Se and Bi) has been examined by microscopic study and thermal analysis. Addition of third element led to modification of microstructure with apparently no significant enhancement of tensile ductility, with the exception of bismuth. Bismuth enhanced the ductility of the alloy by a factor of two and elastic-plastic fracture toughness to 9 MPa m-½ from a value of almost zero. The improved ductility of bismuth modified alloy is attributed to the reduced interconnectivity of the eutectic suicide, absence of significant suicide precipitation in the eutectic region and increase in the volume fraction of uniformly distributed dendrites. These changes are accompanied by a decrease in the temperature of eutectic solidification

On the evaluation of stability of rare earth oxides as face coats for investment casting of titanium

Attempts have been made to evaluate the thermal stability of rare earth oxide face coats against liquid titanium. Determination of microhardness profiles and concentration profiles of oxygen and metallic constituents of oxide in investment cast titanium rods has allowed gradation of relative stability of rare earth oxides. The relative stability of evaluated oxides in the order of increasing stability follows the sequence CeO2 → ZrO2 → Gd2O3 → didymium oxide → Sm2O3 → Nd2O3 → Y2O3. The grading does not follow the free energy data of the formation of these oxides. A better correlation with the experimental observations is obtained when the solubility of the metallic species in titanium is also taken into consideration

A Reanalysis of theUltraviolet Extinction from Interstellar Dust in the Large Magellanic Cloud

We have reanalyzed the Large Magellanic Cloud's (LMC) ultraviolet (UV) extinction using data from the IUE final archive. Our new analysis takes advantage of the improved signal--to--noise of the IUE NEWSIPS reduction, the exclusion of stars with very low reddening, the careful selection of well matched comparison stars, and an analysis of the effects of Galactic foreground dust. Differences between the average extinction curves of the 30 Dor region and the rest of the LMC are reduced compared to previous studies. We find that there is a group of stars with very weak 2175 Ang. bumps that lie in or near the region occupied by the supergiant shell, LMC 2, on the southeast side of 30 Dor. The average extinction curves inside and outside LMC 2 show a very significant difference in 2175 Ang. bump strength, but their far--UV extinctions are similar. While it is unclear whether or not the extinction outside the LMC 2 region can be fit with the relation of Cardelli, Clayton and Mathis (CCM), sightlines near LMC 2 cannot be fit with CCM due to their weak 2175 Ang. bumps. While the extinction properties seen in the LMC lie within the range of properties seen in the Galaxy, the correlations of UV extinction properties with environment seen in the Galaxy do not appear to hold in the LMC.Comment: 29 pages, 10 figures, to be published in Ap

PELATIHAN IBU-IBU RUMAH TANGGA MEMBUAT POLA JAHIT GUNA MEMANFAATKAN MESIN JAHIT BANTUAN PEMERINTAH DI DESA SU’RULANGI KABUPATEN TAKALAR AGAR DAPAT MENINGKATKAN PEREKONOMIAN DI TENGAH PANDEMI COVID-19

PELATIHAN IBU-IBU RUMAH TANGGA MEMBUAT POLA JAHIT GUNA MEMANFAATKAN MESIN JAHIT BANTUAN PEMERINTAH DI DESA SU’RULANGI KABUPATEN TAKALAR AGAR DAPAT MENINGKATKAN PEREKONOMIAN DI TENGAH PANDEMI COVID-1

Buoyancy-induced time delays in Babcock-Leighton flux-transport dynamo models

The Sun is a magnetic star whose cyclic activity is thought to be linked to internal dynamo mechanisms. A combination of numerical modelling with various levels of complexity is an efficient and accurate tool to investigate such intricate dynamical processes. We investigate the role of the magnetic buoyancy process in 2D Babcock-Leighton dynamo models, by modelling more accurately the surface source term for poloidal field. Methods. To do so, we reintroduce in mean-field models the results of full 3D MHD calculations of the non-linear evolution of a rising flux tube in a convective shell. More specifically, the Babcock-Leighton source term is modified to take into account the delay introduced by the rise time of the toroidal structures from the base of the convection zone to the solar surface. We find that the time delays introduced in the equations produce large temporal modulation of the cycle amplitude even when strong and thus rapidly rising flux tubes are considered. Aperiodic modulations of the solar cycle appear after a sequence of period doubling bifurcations typical of non-linear systems. The strong effects introduced even by small delays is found to be due to the dependence of the delays on the magnetic field strength at the base of the convection zone, the modulation being much less when time delays remain constant. We do not find any significant influence on the cycle period except when the delays are made artificially strong. A possible new origin of the solar cycle variability is here revealed. This modulated activity and the resulting butterfly diagram are then more compatible with observations than what the standard Babcock-Leighton model produces.Comment: 13 pages, 10 figures, accepted for publication in A&

Time-distance analysis of the emerging active region NOAA 10790

We investigate the emergence of Active Region NOAA 10790 by means of time – distance helioseismology. Shallow regions of increased sound speed at the location of increased magnetic activity are observed, with regions becoming deeper at the locations of sunspot pores. We also see a long-lasting region of decreased sound speed located underneath the region of the flux emergence, possibly relating to a temperature perturbation due to magnetic quenching of eddy diffusivity, or to a dense flux tube. We detect and track an object in the subsurface layers of the Sun characterised by increased sound speed which could be related to emerging magnetic-flux and thus obtain a provisional estimate of the speed of emergence of around 1 km s−1