An investigation of the corporate responsibility report assurance statements of the Big Four banks in Australia

The corporate responsibility report demonstrates an organisation’s commitment to sustainability. Currently, not much is known about the quality of the assurance statements of the corporate responsibility reports of banks in Australia. This research study fills the gap in the literature by investigating the corporate responsibility report assurance statements of the Big Four banks in Australia. The assurance statements are evaluated against the criteria provided by O’Dwyer and Owen (2005) and Perego and Kolk (2012). The results reveal that although the assurance statements, on average, meet the criteria highly, there are areas that need improvement. Keywords: assurance, bank, AA1000AS, ASAE 3000, ISAE 3000 JEL Codes:G21, M14, M4

Farm-gate N and P balances and use efficiencies across specialist dairy farms in the Republic Ireland

working paperThis study establishes farm gate N and P balances and use efficiencies based on the average of 2 years of Teagasc National Farm Survey data in 2009 and 2010. The weighted average farm gate N surplus for this nationally representative sample of specialist dairy farms was 143.4 kg N ha-1. Average farm gate nitrogen use efficiency was 23.2%. For dairy farms operating under an EU Nitrates Derogation, the average N surplus was higher at 181.8 kg N ha-1 and averageN use efficiency was slightly lower at 22.2%. The total average farm gate P balance was 4.1 kg ha-1 in surplus, and P use efficiency averaged 83.9%. P balance ranged from -7.3 to 23.0 kg ha-1. A total of 27% had a negative P balance. The average P surplus for farms with a Nitrates Derogation was below the average of all farms at 3.5 kg P ha-1 and average P use efficiency for these Derogation farms was above the average of all farms at 90%

Administering Health Insurance Mandates

Provides an overview of health insurance mandates and administrative considerations. Based on a review of existing and proposed employer and individual mandates, outlines ways to structure them to be administered fairly and effectively

Refinements on the pinhole camera measurements of the LDEF attitude

The results from the University of Alabama in Huntsville (UAH) pinhole camera were reanalyzed to include the effects of corotation of the atmosphere with the Earth as well as satellite oscillation. Previous results from the instrument showed that the satellite had stable attitude offsets in yaw of 8.0 deg and 1.0 deg in pitch; these offsets are unchanged by the present analysis. The primary impact zone of oxygen, i.e., the directly exposed spot on a silver detector, had a ratio of major to minor axes equal to 1.05, which was interpreted as being caused by a small oscillation of plus or minus 0.35 degrees (with precision plus or minus 0.15 degrees). The present analysis shows that the observed effect can largely be accounted for by atmospheric corotation, but that an additional oscillation in yaw of the order of a degree cannot be excluded. The sensitivity of the pinhole camera to satellite oscillations is shown to decrease nonlinearly with decreasing magnitude of the oscillation and to vary inversely with the gas temperature

Checklist of the Ants of Michigan (Hymenoptera: Formicidae)

A total of 113 species of ants is recorded by county from the state of Michigan. The list is based upon literature records and specimens in the authors\u27 collections and those of the University of Michigan Museum of Zoology and the Michigan State University Department of Entomology. The list includes 3 species in Ponerinae, 44 in Myrnucinae, 6 in Dolichoderinae, and 60 in Formicinae. Ten species represent new state records. Five distribution pat- terns are evident: statewide (39 species), southern counties only (5), southern 3/4th of Lower Peninsula (10), Lower Peninsula (17), and Upper Peninsula (2). Forty species have been collected too infrequently to determine the distribution within the state

Quantum Correction to Conductivity Close to Ferromagnetic Quantum Critical Point in Two Dimensions

We study the temperature dependence of the conductivity due to quantum interference processes for a two-dimensional disordered itinerant electron system close to a ferromagnetic quantum critical point. Near the quantum critical point, the cross-over between diffusive and ballistic regimes of quantum interference effects occurs at a temperature $T^{\ast}=1/\tau \gamma (E_{F}\tau)^{2}$, where $\gamma$ is the parameter associated with the Landau damping of the spin fluctuations, $\tau$ is the impurity scattering time, and $E_{F}$ is the Fermi energy. For a generic choice of parameters, $T^{\ast}$ is smaller than the nominal crossover scale $1/\tau$. In the ballistic quantum critical regime, the conductivity behaves as $T^{1/3}$.Comment: 5 pages, 1 figur

Characterisation of dairy soiled water in a survey of 60 Irish dairy farms

peer-reviewedDairy farming in Ireland generates an effluent known as dairy soiled water (DSW), which consists of a relatively dilute mixture of cow faeces, urine, spilt milk and detergents that is typically applied to grassland. However, relatively little is known about the volumes generated, nutrient content and management factors that influence volume and concentration. Sixty dairy farms that had a separate storage tank for storing DSW were selected for this study. The spatial distribution of the farms reflected the spatial distribution of dairy cows across the 26 counties of the Republic of Ireland, with each farm representing between 10,000 and 20,000 dairy cows. Samples were analysed for biochemical oxygen demand (BOD), ammonium N (NH4-N), total nitrogen (TN), potassium (K), phosphorus (molybdate-reactive and total) (MRP and TP) and dry matter (DM) content. Management characteristics and parlour properties were quantified. Factors influencing volume and concentration of DSW were determined using mixed model multiple regression analysis. On average, 9784 l (standard error 209 l) of DSW, including rainfall, was produced cow−1 year−1 and this contained significant quantities of total N, P and K (587, 80 and 568 mg l−1, respectively). A typical Irish dairy farm stocked at 1.9 cows ha−1 could therefore supply approximately 13, 2 and 12 kg ha−1 of total N, P and K, respectively, across the farm, annually to meet some of the nutrient requirements for herbage production and potentially replace some of the synthetic fertilizer use. Seventy one percent of samples were within the regulated concentration limits of soiled water for BOD (<2500 mg l−1), rising to 87% during the closed period for slurry spreading (mid October to mid-late January), while 81% were within the concentration limits for DM (<1% DM), rising to 94% during the closed period. The efficiency of a milking parlour (cows per unit, time taken) plays a key role in determining the volume of DSW generated. This, in turn, also influences the concentration of nutrients and other chemicals. Large variability was found in nutrient concentrations and this presents a challenge for effective nutrient management to maximise the fertilizer replacement value of DSW

Developing the EU Farm Accountancy Data Network to derive indicators around the sustainable use of nitrogen and phosphorus at farm level.

peer-reviewedThis study uses a national farm survey which is part of the European Union (EU) Farm Accountancy Data Network (FADN) to develop environmental sustainability indicators in the use of nitrogen (N) and phosphorus (P) across a range of farm systems in the Republic of Ireland. Farm level micro data were used to calculate all inputs and outputs of N and P that cross the farm gate and to derive balances (kg ha-1) and overall use efficiencies across 827 farms in 2012. The sample is populated weighted to represents 71,480 farms nationally. Results indicated an average N balance of 71.0 kg ha-1 and use efficiency of 36.7% across the nationally representative sample. Nitrogen balances were between two and four times higher across specialist dairy farms compared to livestock rearing and specialist tillage systems. Nitrogen use efficiency was generally lowest across milk producing systems compared to livestock rearing and tillage systems. Phosphorus balance and use efficiency averaged 4.7 kg ha-1 and 79.6% respectively across the sample. Specialist tillage and dairying farms had higher average P balances compared to other livestock based systems. The approach developed in this analysis will form the benchmark for temporal analysis across these indicators for future nutrient balance and efficiency trends and could assist other members of the EU FADN to develop similar nationally representative indicators.Department of Agriculture, Food and the Marin

A generic interface between COSMIC/NASTRAN and PATRAN (R)

Despite its powerful analytical capabilities, COSMIC/NASTRAN lacks adequate post-processing adroitness. PATRAN, on the other hand is widely accepted for its graphical capabilities. A nonproprietary, public domain code mnemonically titled CPI (for COSMIC/NASTRAN-PATRAN Interface) is designed to manipulate a large number of files rapidly and efficiently between the two parent codes. In addition to PATRAN's results file preparation, CPI also prepares PATRAN's P/PLOT data files for xy plotting. The user is prompted for necessary information during an interactive session. Current implementation supports NASTRAN's displacement approach including the following rigid formats: (1) static analysis, (2) normal modal analysis, (3) direct transient response, and (4) modal transient response. A wide variety of data blocks are also supported. Error trapping is given special consideration. A sample session with CPI illustrates its simplicity and ease of use