Comparing hierarchies of total functionals

In this paper we consider two hierarchies of hereditarily total and continuous functionals over the reals based on one extensional and one intensional representation of real numbers, and we discuss under which asumptions these hierarchies coincide. This coincidense problem is equivalent to a statement about the topology of the Kleene-Kreisel continuous functionals. As a tool of independent interest, we show that the Kleene-Kreisel functionals may be embedded into both these hierarchies.Comment: 28 page

Environmental disclosure and Eco-innovation interrelation. The case of Spanish firms

The actual drivers of companies' environmental disclosure have been widely studied and yet with no conclusive results. Most literature looks for the link between environmental performance and environmental disclosure, as reflection of the company instrumental or normative approach to sustainability. However, over the last decade, a growing number of companies are joining the ranks of eco-innovation, focusing their strategy on environmental innovation, and paving the way for new approaches to environmental disclosure. The main objective of this paper is to assess if eco-innovation in companies can be acting as a non-intended driver to disclosure of environmental reporting, in connection to the Resources Based View theory, and the search for competitive advantage. An extensive research has been undertaken with Spanish eco-innovative companies, evaluating their environmental disclosure standards from a two-fold perspective: managers' perception and public available environmental reporting. The findings bring in interesting implications about the mismatch between managers' perception of their environmental disclosure and accounting standards, and the actual disclosure of environmental reporting made available to their stakeholders. Within the studied sample, eco-innovation appears to be a driver for environmental disclosure from an inside-out approach encompassed in the RBV theory, where environmental information is primarily meant for managerial purposes and only secondarily to inform stakeholders. Los impulsores reales de la divulgación ambiental de las empresas han sido ampliamente estudiados y, sin embargo, sin resultados concluyentes. La mayoría de la literatura busca el vínculo entre el desempeño ambiental y la divulgación ambiental, como reflejo del enfoque instrumental o normativo de la compañía hacia la sostenibilidad. Sin embargo, durante la última década, un número creciente de compañías se están uniendo a las filas de la ecoinnovación, enfocando su estrategia en la innovación ambiental y allanando el camino para nuevos enfoques para la divulgación ambiental. El objetivo principal de este documento es evaluar si la ecoinnovación en las empresas puede actuar como un impulsor no intencionado de la divulgación de informes ambientales, en relación con la teoría de la Vista basada en los recursos y la búsqueda de una ventaja competitiva. Se ha llevado a cabo una extensa investigación con empresas ecoinnovadoras españolas, evaluando sus estándares de divulgación ambiental desde una doble perspectiva: la percepción de los administradores y la información ambiental disponible al público. Los hallazgos traen implicaciones interesantes sobre el desajuste entre la percepción de los gerentes sobre su divulgación ambiental y sus normas contables, y la divulgación real de los informes ambientales puestos a disposición de sus partes interesadas. Dentro de la muestra estudiada, la ecoinnovación parece ser un impulsor para la divulgación ambiental desde un enfoque integral incluido en la teoría de la RBV, donde la información ambiental se destina principalmente a fines administrativos y solo de manera secundaria a informar a los interesados

A heuristic approach to the decision-making process of energy prosumers in a circular economy

Renewable distributed energy and self-consumption are promising and sustainable solutions in the energy-transition scenario for moving toward a circular economy. In this future scheme, prosumers are expected to play a leading role in the forthcoming sustainable energy market, facing new technical, economic, and financial challenges as energy producers at a small scale. In fact, the adoption of photovoltaic (PV) self-consumption systems requires mobilizing capital for investment and their interaction with the market. In this scenario, the aim of this paper was to explore insights into the decision-making process of prosumers to enhance the understanding of self-consumption deployment and to support effective policymaking. This study contributes to the state of the art by defining and classifying determinants of the energy prosumers’ decision-making process and their relevance using a heuristic approach. Potential measuring tools and methods are analyzed through a specific case study of Spanish prosumers

Methodology for dimensioning the socio-economic impact of power-to-gas technologies in a circular economy scenario

Innovative and sustainable energy technologies are needed in the transition of energy toward a circular economy. Because of the use of renewable energy and carbon utilization, power-to-gas could be a cutting-edge technology that supports the circular model in future sustainable energy markets. However, this technology faces new technical and socio-economic challenges. The use of power-to-gas is limited because of barriers that limit the mobilization of investment capital. In addition, social and economic impacts on the territories in which these facilities are located are under study. In this context, the aims of this paper are: (i) To explore the determinants and barriers for power-to-gas technology to enhance the understanding of investment in innovative energy technologies; and (ii) to support effective policymaking and energy companies’ decision-making processes. This study defines and measures, from a circular economy perspective, the main impacts of the deployment of this technology on a territory in terms of volume of investment, employment generation, and CO2 capture. The study also provides a simplified methodology to contribute to the analysis of the use of power-to-gas. Finally, it improves the knowledge of the socio-economic impact of this cutting-edge technology for the transition of energy to a zero-emission scenario

The Impact of Eco-Innovation on Performance Through the Measurement of Financial Resources and Green Patents

The main objective of this article is to contribute empirically to the understanding of the impact that eco-innovation has on firms’ financial performance within the framework of the resources-based view. Specifically, eco-innovation is measured by using eco-innovative activities and financial resources applied to eco-innovation to argue that the identification and measurement of certain resources of firms allow companies that are particularly active in investing in eco-innovation to be more competitive. Furthermore, the analysis attempts to ascertain whether firms that own green patents and other characteristics exhibit different level of financial performance than firms without registered green patents. The empirical partial least squares structural equation modeling results indicate a positive relationship between the investment of resources and the financial performance of eco-innovative firms. The effects of involving managers in eco-innovative processes as an environmental capability of firms are also tested

Sustainability reporting in view of the European sustainable finance taxonomy: Is the financial sector ready to disclose circular economy?

The European sustainable finance taxonomy requires financial and nonfinancial companies to provide investors with information about the environmental performance of their assets and economic activities. For financial institutions, making socially and environmentally responsible investments visible through a common label that guarantees specific standards for the entire European Union is crucial. Against this background, this study analyzes the evolution of sustainability reporting practices and their assurance in a sample of European financial institutions. To this end, we used a double qualitative methodological approach, based on (a) an external analysis of nonfinancial information and its relationship with the main economic-financial variables of the sample companies, and (b) a case study of a bank carried out through semi-structured interviews. This study provides an external measurement analysis of nonfinancial information in entities from different countries, which can contribute to broadening the scope and level of sustainability and circular economy accountability

Analysis of energy poverty intensity from the perspective of the regional administration: Empirical evidence from households in southern Europe

The current economic situation has increased the number of households in Europe experiencing restrictions and/or limitations of affordability of energy services, demonstrating the urgent need to intervene in those extreme cases in which households suffer the daily consequences of what is internationally defined as energy poverty. In such a context, this paper presents the results obtained in a case study characterising a sample of 615 households with demonstrated energy poverty in the region of Aragón (Spain). In parallel, the intensity of energy poverty in the studied cases is examined by measuring the percentage of energy expenditures with respect to income in the households that suffer it, and a descriptive analysis of the main determinants of energy poverty in the homes studied is presented as well as the policy implication at regional level

Prevalence and patterns of antimicrobial resistance among escherichia coli and staphylococcus spp. In a veterinary university hospital

The occurrence of antimicrobial resistance in commensal strains of Escherichia coli and Staphylococcus spp. was investigated in 320 samples collected from patients and the environment of a veterinary university hospital—specifically, the consultation area (CA) and intensive care unit (ICU). E. coli was isolated in 70/160 samples (44%), while Staphylococcus spp. were isolated in 110/160 (69%) samples. The occurrence of multidrug-resistant (MDR) isolates from CA and ICU admission were similar for E. coli (1/12 (8%) versus 4/27 (15%), respectively) and Staphylococcus spp. (10/19 (53%) versus 26/50 (52%), respectively). MDR E. coli isolates increased significantly at hospital discharge (18/31; 58%; p = 0.008). Antimicrobial treatment administered during hospitalization was a risk factor for carriage of MDR E. coli (OR, 23.9; 95% CI: 1.18–484.19; p = 0.04) and MDR Staphylococcus spp. (OR, 19.5; 95% CI 1.30–292.76; p = 0.02), respectively. The odds ratio for MDR E. coli was 41.4 (95% CI 2.13–806.03; p = 0.01), if the administration of fluoroquinolones was evaluated. The mecA gene was detected in 19/24 (79%) coagulase-positive Staphylococcus spp. isolates resistant to oxacillin. High rates of MDR Staphylococcus spp. were reported. Hospitalization in the ICU and antimicrobial treatment were risk factors for colonization by MDR commensal bacteria

An extracellular transglutaminase is required for apple pollen tube growth

An extracellular form of the calcium-dependent protein-crosslinking enzyme TGase (transglutaminase) was demonstrated to be involved in the apical growth of Malus domestica pollen tube. Apple pollen TGase and its substrates were co-localized within aggregates on the pollen tube surface, as determined by indirect immunofluorescence staining and the in situ cross-linking of fluorescently labelled substrates. TGase-specific inhibitors and an anti-TGase monoclonal antibody blocked pollen tube growth, whereas incorporation of a recombinant fluorescent mammalian TGase substrate (histidine-tagged green fluorescent protein:His6– Xpr–GFP) into the growing tube wall enhanced tube length and germination, consistent with a role of TGase as a modulator of cell wall building and strengthening. The secreted pollen TGase catalysed the cross-linking of both PAs (polyamines) into proteins (released by the pollen tube) and His6-Xpr-GFP into endogenous or exogenously added substrates. A similar distribution of TGase activitywas observed in planta on pollen tubes germinating inside the style, consistent with a possible additional role for TGase in the interaction between the pollen tube and the style during fertilization