The Effect of Repeated Recycling at Different Levels of Addition (Virgin and Recycled Fiber) on the Surface Characteristic of Paper Before and After Calendering

Extensive work has been done on the physical properties of paper with recycling, however not much has been researched on the surface properties of paper. This thesis was intended to give more information on this fairly untouched area. An extra dimension was added with the inclusion of virgin fibers. Two loops were designed, one using the conventional 100% recycled fibers and the other, with an addition of virgin pulp. 100% never dried kraft hardwood, refined at 300 CSF, was used. All handsheets were made on the Nobel and Wood handsheet-maker and repeated reslushing was performed on the British Disintegrator. No additives, fillers, or sizing agents were used at any point, thus, recycling was only subjected to: slushing, sheet making, wet-pressing and drying. Calendering was also performed. The principal effect of recycling was the loss of the fiber bonding ability, noticeably in the first recycle for opacity and porosity (100% recycle). The addition of virgin fibers was interestingly seen to improve the brightness with recycling. This phenomena (an increase in brightness with the addition of virgin fibers in comparison to the original brightness) has to be further investigated. Calendering with its compacting and polishing action, decreased the opacity and increased the smoothness. Roughness and gloss did not show a significant change with recycling but with calendering a more smoother and glossier sheet was obtained, as expected

Intellectual capital disclosures in India: A case study of information technology sector

This study examines the annual reports of the top 20 information technology companies listed on the Bombay Stock Exchange with a view to evaluate the prevailing practices of recording and reporting of intellectual capital. The content analysis of the annual reports makes it amply clear that intellectual capital recording by the Indian IT companies is very low and that intellectual capital reporting has not got any preference or priority for the mentors of Indian corporations. The average number of items reported by the companies is deplorably low and only a small percentage of the total firms studied have actually reported intellectual capital in their annual reports. The reporting of intellectual capital is not consistent and the study also finds that a range of different types of reporting formats have been used for communicating intellectual capital information in the annual reports. There is no established financial reporting framework for the disclosures of intellectual capital and there are no guidelines on the reporting of intellectual capital from the worldwide accounting bodies and the accounting profession. © 2011 IMI SAGE Publications

Reporting Intellectual Capital in Annual Reports from Australian S/W & I/T Companies

This study examines the annual reports of the top 20 software and information technology companies listed on the Australian Stock Exchange, using the content analysis method. The findings of this study indicate that the levels of Intellectual capital disclosures are found to be low and are reported in qualitative form rather than quantitative form. The results of the study highlight that software and information technology companies in Australia do not attach importance to disclosing voluntary intellectual capital information. This study emphasises the need for an established and generally accepted framework for the reporting of intellectual capital to enable measurability and presentation of intellectual capital information in the annual reports

Coercive control of money, dowry and remittances among Indian migrant women in Australia

This paper examines how coercive control underlies financial abuse as men re-interpret the gender of money, stripping it of its moral safeguards. Financial abuse denies women access and agency over money. It works through male reinterpretation of how money is gendered–that is the way men and women own, inherit, use, manage and control money. Recent Indian migrant women experience coercive control when the male control of money is exercised without responsibility for the welfare of the wife and children. The family boundary of money becomes a way of extorting money from the wife’s family. Sending money home, a sign of filial responsibility, becomes abusive when the wife is not consulted, leaving the family in Australia without sufficient money for their settlement needs. This paper extends the theoretical and geographic breadth of studies of family violence among Indian women in the diaspora. © 2018, © 2018 Informa UK Limited, trading as Taylor & Francis Group

Intellectual capital disclosures by Indian and Australian information technology companies A comparative analysis

Purpose – The purpose of this paper is to investigate and compare the voluntary reporting of intellectual capital (IC) by the top 20 software and technology sector companies in a developing nation, India, and a developed nation, Australia. The paper aims to highlight the differences in IC disclosure practices of the companies operating in two different economies. Design/methodology/approach – The study investigates the top 20 firms by market capitalisation listed on the Bombay Stock Exchange in India and the Australian Stock Exchange in Australia in the year 2007‐2008. Using the content analysis method, the paper reviews the annual reports of these firms to determine IC disclosure trends in India and Australia. Statistical tools and graphs have been used to compare and contrast ICD disclosures in two countries. Findings – The study has identified IC disclosure differences between Indian and Australian firms, and reports disclosures by Indian companies are on a higher scale than Australian Software and Technology Sector companies. However, Levels of voluntary IC disclosure are found to be low in both the nations and most of the disclosures are declarative in nature. Research limitations/implications – This lack of consistency in reporting practices makes comparisons across countries difficult. The paper emphasises the need for a uniform and consistent framework for the reporting of intellectual capital items. Practical implications – The results of this exploratory study on the knowledge based industrial sector can be used by researchers to explore different types of IC reporting initiatives pursued across specifically knowledge based industrial sectors. Originality/value – This study offers insights into comparative trends in IC disclosure practices of software and technology sector companies operating in a developed and a developing country

Burden of disease scenarios for 204 countries and territories, 2022–2050: a forecasting analysis for the Global Burden of Disease Study 2021

BackgroundFuture trends in disease burden and drivers of health are of great interest to policy makers and the public at large. This information can be used for policy and long-term health investment, planning, and prioritisation. We have expanded and improved upon previous forecasts produced as part of the Global Burden of Diseases, Injuries, and Risk Factors Study (GBD) and provide a reference forecast (the most likely future), and alternative scenarios assessing disease burden trajectories if selected sets of risk factors were eliminated from current levels by 2050.MethodsUsing forecasts of major drivers of health such as the Socio-demographic Index (SDI; a composite measure of lag-distributed income per capita, mean years of education, and total fertility under 25 years of age) and the full set of risk factor exposures captured by GBD, we provide cause-specific forecasts of mortality, years of life lost (YLLs), years lived with disability (YLDs), and disability-adjusted life-years (DALYs) by age and sex from 2022 to 2050 for 204 countries and territories, 21 GBD regions, seven super-regions, and the world. All analyses were done at the cause-specific level so that only risk factors deemed causal by the GBD comparative risk assessment influenced future trajectories of mortality for each disease. Cause-specific mortality was modelled using mixed-effects models with SDI and time as the main covariates, and the combined impact of causal risk factors as an offset in the model. At the all-cause mortality level, we captured unexplained variation by modelling residuals with an autoregressive integrated moving average model with drift attenuation. These all-cause forecasts constrained the cause-specific forecasts at successively deeper levels of the GBD cause hierarchy using cascading mortality models, thus ensuring a robust estimate of cause-specific mortality. For non-fatal measures (eg, low back pain), incidence and prevalence were forecasted from mixed-effects models with SDI as the main covariate, and YLDs were computed from the resulting prevalence forecasts and average disability weights from GBD. Alternative future scenarios were constructed by replacing appropriate reference trajectories for risk factors with hypothetical trajectories of gradual elimination of risk factor exposure from current levels to 2050. The scenarios were constructed from various sets of risk factors: environmental risks (Safer Environment scenario), risks associated with communicable, maternal, neonatal, and nutritional diseases (CMNNs; Improved Childhood Nutrition and Vaccination scenario), risks associated with major non-communicable diseases (NCDs; Improved Behavioural and Metabolic Risks scenario), and the combined effects of these three scenarios. Using the Shared Socioeconomic Pathways climate scenarios SSP2-4.5 as reference and SSP1-1.9 as an optimistic alternative in the Safer Environment scenario, we accounted for climate change impact on health by using the most recent Intergovernmental Panel on Climate Change temperature forecasts and published trajectories of ambient air pollution for the same two scenarios. Life expectancy and healthy life expectancy were computed using standard methods. The forecasting framework includes computing the age-sex-specific future population for each location and separately for each scenario. 95% uncertainty intervals (UIs) for each individual future estimate were derived from the 2·5th and 97·5th percentiles of distributions generated from propagating 500 draws through the multistage computational pipeline.FindingsIn the reference scenario forecast, global and super-regional life expectancy increased from 2022 to 2050, but improvement was at a slower pace than in the three decades preceding the COVID-19 pandemic (beginning in 2020). Gains in future life expectancy were forecasted to be greatest in super-regions with comparatively low life expectancies (such as sub-Saharan Africa) compared with super-regions with higher life expectancies (such as the high-income super-region), leading to a trend towards convergence in life expectancy across locations between now and 2050. At the super-region level, forecasted healthy life expectancy patterns were similar to those of life expectancies. Forecasts for the reference scenario found that health will improve in the coming decades, with all-cause age-standardised DALY rates decreasing in every GBD super-region. The total DALY burden measured in counts, however, will increase in every super-region, largely a function of population ageing and growth. We also forecasted that both DALY counts and age-standardised DALY rates will continue to shift from CMNNs to NCDs, with the most pronounced shifts occurring in sub-Saharan Africa (60·1% [95% UI 56·8–63·1] of DALYs were from CMNNs in 2022 compared with 35·8% [31·0–45·0] in 2050) and south Asia (31·7% [29·2–34·1] to 15·5% [13·7–17·5]). This shift is reflected in the leading global causes of DALYs, with the top four causes in 2050 being ischaemic heart disease, stroke, diabetes, and chronic obstructive pulmonary disease, compared with 2022, with ischaemic heart disease, neonatal disorders, stroke, and lower respiratory infections at the top. The global proportion of DALYs due to YLDs likewise increased from 33·8% (27·4–40·3) to 41·1% (33·9–48·1) from 2022 to 2050, demonstrating an important shift in overall disease burden towards morbidity and away from premature death. The largest shift of this kind was forecasted for sub-Saharan Africa, from 20·1% (15·6–25·3) of DALYs due to YLDs in 2022 to 35·6% (26·5–43·0) in 2050. In the assessment of alternative future scenarios, the combined effects of the scenarios (Safer Environment, Improved Childhood Nutrition and Vaccination, and Improved Behavioural and Metabolic Risks scenarios) demonstrated an important decrease in the global burden of DALYs in 2050 of 15·4% (13·5–17·5) compared with the reference scenario, with decreases across super-regions ranging from 10·4% (9·7–11·3) in the high-income super-region to 23·9% (20·7–27·3) in north Africa and the Middle East. The Safer Environment scenario had its largest decrease in sub-Saharan Africa (5·2% [3·5–6·8]), the Improved Behavioural and Metabolic Risks scenario in north Africa and the Middle East (23·2% [20·2–26·5]), and the Improved Nutrition and Vaccination scenario in sub-Saharan Africa (2·0% [–0·6 to 3·6]).InterpretationGlobally, life expectancy and age-standardised disease burden were forecasted to improve between 2022 and 2050, with the majority of the burden continuing to shift from CMNNs to NCDs. That said, continued progress on reducing the CMNN disease burden will be dependent on maintaining investment in and policy emphasis on CMNN disease prevention and treatment. Mostly due to growth and ageing of populations, the number of deaths and DALYs due to all causes combined will generally increase. By constructing alternative future scenarios wherein certain risk exposures are eliminated by 2050, we have shown that opportunities exist to substantially improve health outcomes in the future through concerted efforts to prevent exposure to well established risk factors and to expand access to key health interventions.FundingBill & Melinda Gates Foundation.</p