Shifting the EU Taxonomy from Theory to Practice: A Review of the Literature highlighting Potential Academic Contributions to its Adoption, Implementation, and Impact

The EU Taxonomy seeks to identify those sustainable economic activities, thereby supporting climate change mitigation and adaptation. Recent legislation underpinning the EU Taxonomy, such as the Non-Financial Reporting Directive (NFRD) and the Sustainable Finance Disclosure Regulation (SFDR), highlight the urgency for academic contributions that might shed light on its operationalisation. At this embryonic stage in the Taxonomy’s lifecycle, there is potential for the academic community to contribute to understanding its implications. Hence, we undertake a thematic analysis of predominantly, but not exclusively, professional literature to prioritise potential empirical research or conceptualisations that might offer insights for finance and accounting professionals, regulators, policymakers, investors and businesses. Our literature search is limited to literature that makes explicit reference to the Taxonomy between 2018 and 2021. We find that little is understood on how investors or businesses intend to disclose against the taxonomy or on the challenges associated with disclosure. With sustainable finance emerging in Ireland, we propose an exploratory study of this sector’s readiness to operationalise the taxonomy and offer a conceptual framework based on co-evolution theory (Foxon, 2011) bounded by three initial conditions: [1] skills and capability and [2] access to ESG data and [3] regulatory alignment

Field Applications of Entomopathogenic Fungi \u3ci\u3eBeauveria bassiana\u3c/i\u3e and \u3ci\u3eMetarhizium anisopliae\u3c/i\u3e F52 (Hypocreales: Clavicipitaceae) for the Control of \u3ci\u3eIxodes scapularis\u3c/i\u3e (Acari: Ixodidae)

Two commercial formulations of Beauveria bassiana (Balsamo-Crivelli) Vuillemin were applied to residential sites in Old Lyme, CT, for the control of nymphs of the blacklegged tick, Ixodes scapularis, in 1999 and 2000. The pyrethroid bifenthrin was applied to other premises for comparison with B. bassiana. A wood chip barrier was installed and maintained at six of the treated properties. In 1999, control of I. scapularis nymphs ranged from 74.5 to 83.0% on lawns without wood chips and from 88.9 to 90% on lawns with wood chip barriers. As a control check, no ticks (n= 23) collected at pretreatment or control sites died from B. bassiana, although 15 of 18 nymphs from treated lawns developed mycoses. Control of I. scapularis on the lawns in 2000 with the two B. bassiana products was lower, as follows: 38.0 and 58.7% without the barrier and 56.9 and 55.1% with the wood chip barrier. Posttreatment differences in nymphal numbers between treatments and control were signiÞcant (P=0.005 and P=0.039, 1999 and 2000, respectively). The bifenthrin provided 86 and 87% control each year, respectively. The application of Metarhizium anisopliae (Metschnikoff) Sorokin strain F52 to 9 residential sites in Westport and Weston, CT, in 2002 provided significant (P = 0.034; P = 0.039) reductions in nymphal tick abundance with 55.6 and 84.6% fewer ticks on lawn and woodland plots, respectively. These results suggest the application of entomopathogenic fungi could provide another approach for the control of I. scapularis nymphs in residential or similar landscapes

Feminist Success Stories - Célébrons nos réussites féministes

Abuses by international corporations, withdrawal of social services and implementation of regressive legislation continue to impoverish women and reduce the quality of their everyday lives: women have reason to be demoralized. Recognizing this challenging and difficult situation, this volume reviews women's successes at feminizing Canadian institutions. It is intended to hearten the women's movement, and show the potential for feminist change and suggest ways to realize this potential

Playing safe: Assessing the risk of sexual abuse to elite child athletes

Young athletes frequently suffer from being seen as athletes first and children second. This has consequences for their legal, civil and human rights as children (Kelly et al., 1995) and for the way in which sport organisations choose to intervene on their behalf to protect them from physical, psychological and sexual abuses (Brackenridge, 1994). Sport careers peak at different ages depending on the sport: in some, children as young as 12 or 13 may reach the highest levels of competitive performance; in others, full maturity as an athlete may come late into adulthood or even middle age. Recognition of this variation has given rise to the concept of ‘sport age’ (Kirby, 1986) referring to sport-specific athlete development. This concept is of significance in helping to identify the developmental process in terms of athletic, rather than chronological, maturity. The risk of sexual abuse in sport, formerly ignored or denied, has now been documented in a number of studies, using both quantitative and qualitative methods (Kirby & Greaves, 1996; Brackenridge, 1997; Volkwein, 1996). Drawing on data from these studies and from the previous work on sport age and athletic maturation, this paper proposes a possible means of identifying and assessing relative risk of sexual abuse to elite young athletes in selected sports. The concept of a ‘stage of imminent achievement’ (SIA) is proposed as the period of peak vulnerability of young athletes to sexual abuse

Prion diseases are efficiently transmitted by blood transfusion in sheep

The emergence of variant Creutzfeld-Jakob disease, following on from the bovine spongiform encephalopathy (BSE) epidemic, led to concerns about the potential risk of iatrogenic transmission of disease by blood transfusion and the introduction of costly control measures to protect blood supplies. We previously reported preliminary data demonstrating the transmission of BSE and natural scrapie by blood transfusion in sheep. The final results of this experiment, reported here, give unexpectedly high transmission rates by transfusion of 36% for BSE and 43% for scrapie. A proportion of BSE-infected tranfusion recipients (3 of 8) survived for up to 7 years without showing clinical signs of disease. The majority of transmissions resulted from blood collected from donors at more than 50% of the estimated incubation period. The high transmission rates and relatively short and consistent incubation periods in clinically positive recipients suggest that infectivity titers in blood were substantial and/or that blood transfusion is an efficient method of transmission. This experiment has established the value of using sheep as a model for studying transmission of variant Creutzfeld-Jakob disease by blood products in humans. (Blood. 2008; 112: 4739-4745