Does ownership type affect environmental disclosure?

PurposeIn recent years, firms tend to direct their attention in communicating their environmental actions with their stakeholders. However, the level of environmental disclosers varies significantly among firms. This paper aims to explain the variation in environmental disclosure of firms based on their ownership type, namely – state ownership and institutional ownership. The study further aims to understand whether and how the relationship between ownership structure and environmental disclosure changes regarding countries’ development levels.Design/methodology/approachThis paper uses a sample of 27,847 firm-year observations from 72 countries/economic districts between the years 2002 and 2017 and regression analysis to test how the relationship between different ownership structures and environmental disclosure and whether this relation is conditional on countries’ development levels.FindingsThis study finds that firms with higher state ownership have higher environmental disclosures and higher institutional ownership has a negative effect on environmental disclosures. Furthermore, this paper also documents that firms with higher state ownership and operating in developed countries have incrementally higher environmental disclosure, relative to firms operating in developing countries.Research limitations/implicationsThe study has limitations that would provide possible starting points for further research. The first limitation is related to the environmental disclosure measure, which reflects the level of environmental disclosure of firms based on their disclosure information given in the Thomson Reuters, Asset4 database. A more refined measure can be constructed using hand-collected data based on linguistic analysis, which may reflect not only the level of the disclosure but also the quality of the environmental disclosure. The second limitation is the limited focus of the study toward state and institutional shareholding. Therefore, future research may consider examining the different types of ownership such as family ownership.Practical implicationsThe findings of the study may help policymakers and regulators to consider the potential impact of various ownership types on environmental disclosures. Also, given the impact of countries’ development levels, regulators should consider that a one-size-fits-all is not applicable in environmental disclosures. Therefore, each country should consider the institutional dynamics of their operating environment to set appropriate regulations to enhance environmental disclosures.Social implicationsFrom a social perspective, the findings indicate that firms’ stakeholder engagement via environmental disclosures depends on the type of the controlling shareholders.Originality/valueThis study contributes to the literature by developing a new construct for environmental disclosure based on Biodiversity, Climate Change, Environmental Investments and Spill Impact Reduction performance measures. Further, grounding on legitimacy and stakeholder theories, this study shows the influence of ownership type on environmental disclosures and how this effect changes in accordance with the countries’ development

Ownership and Corporate Social Responsibility:"The power of the female touch"

Using a sample of 26,029 firm-year observations over the period 2002–2017 from 4,479 firms and 44 countries, we examine the relationship between ownership concentration and corporate social responsibility by focusing on the mediating role of board gender diversity and the moderating role of family shareholding. We find that ownership concentration negatively affects corporate social responsibility, and the board gender diversity partially mediates this negative effect. Our results indicate that the mediating effect of board gender diversity leads to a 10.65 percent decrease in the impact of ownership concentration on corporate social responsibility. Furthermore, moderated path analysis indicates that family shareholding weakens the direct effect of ownership concentration on board gender diversity and its indirect effect on corporate social responsibility. In post hoc analysis, we also document that the effect of gender diversity on the board is more prevalent in high gender-egalitarian societies where women are more involved in decision-making. Our study addresses the strategic role of female board members in increasing firms' respect for corporate social responsibility, especially in family-controlled firms. Thus, our results may provide insights to regulators and policymakers to enhance firms’ corporate social practices by encouraging women’s participation on corporate boards

Apoplastic antioxidant enzymes in the leaves of two strawberry cultivars and their relationship to cold-hardiness

In this study, apoplastic antioxidant enzymes in the leaves of two strawberry cultivars ('Aromas' and 'Diamante') and their relationship to cold-hardiness were investigated. Fully expanded, uniformly sized leaves from 1-year-old field plants of the cultivars were collected at the hardening (late autumn, in November and winter, in January) and de-hardening (summer, in July) stages. Leaf samples were exposed to low temperatures of 5, -5, -10, -20 and -30 degrees C for 12 h to determine their cold-hardiness (LT50; lethal temperature, where 50% of the plants were killed). Cold-acclimation produced a remarkable increase in cold-hardiness. It was found that Diamante had higher cold-hardiness than 'Aromas'. Moreover, malondialdehyde and total carotenoid content increased during the hardening stage and decreased during the de-hardening stage. The activities of catalase, peroxidase and ascorbate peroxidase in the leaf apoplast and nicotinamide adenine dinucleotide phosphate oxidase activity in the leaf tissue were correlated with changes in cold-hardiness. The activities of these enzymes were higher in the hardening stage than in the de-hardening stage. The activities of apoplastic catalase, peroxidase and ascorbate peroxidase varied significantly depending on the cold-acclimation stage and the cold-hardiness level of the cultivars. This study indicates that elevated apoplastic antioxidative enzymes may be determinants of cold-hardiness in the strawberry plant. The lower malondialdehyde content and higher total carotenoid and apoplastic enzyme activities in 'Diamante' indicated an enhanced cold-hardiness capacity of this cultivar, serving to protect the plant from oxidative damage.Ciltar A. Ş. (Adana, Türkiye

CT taramalarında absorbe edilen dozun hastanın boyuna göre değişimi

Kanser tedavilerinde çekilen Bilgisayarlı Tomografi (CT) görüntüleri, tedavi portalı tasarımı ve planlamasında önemlidir. Hastanın CT taramalarında aldığı doz, tedavi planlaması doz hesaplamasında dikkate alınmaz ve kritik doz eşiğine sahip kritik organların sınır dozlarının hesaplanmasında önem kazanır. Bu çalışmada bazı kritik organlar olan kalp, karaciğer ve böbreklerin hastanın boyuna göre aldığı dozun değişimi Monte Carlo tekniği kullanılarak NCICT kodu ile araştırıldı. Sonuç olarak, dozlar hastaların boyuna göre değiştirildi.Computed Tomography (CT) images taken in cancer treatments are important in treatment portal design and planning. The dose received by the patient in CT scans are not considered in the treatment planning dose calculation and becomes important in calculating the limit doses of the critical organs with critical dose threshold. In this study, the change of the dose received by some of the critical organs, namely the heart, liver, and kidneys, according to the height of the patient was investigated with the NCICT code using the Monte Carlo technique. As a result, doses were changed by the height of the patients

Impact of opioid-free analgesia on pain severity and patient satisfaction after discharge from surgery: multispecialty, prospective cohort study in 25 countries

Background: Balancing opioid stewardship and the need for adequate analgesia following discharge after surgery is challenging. This study aimed to compare the outcomes for patients discharged with opioid versus opioid-free analgesia after common surgical procedures.Methods: This international, multicentre, prospective cohort study collected data from patients undergoing common acute and elective general surgical, urological, gynaecological, and orthopaedic procedures. The primary outcomes were patient-reported time in severe pain measured on a numerical analogue scale from 0 to 100% and patient-reported satisfaction with pain relief during the first week following discharge. Data were collected by in-hospital chart review and patient telephone interview 1 week after discharge.Results: The study recruited 4273 patients from 144 centres in 25 countries; 1311 patients (30.7%) were prescribed opioid analgesia at discharge. Patients reported being in severe pain for 10 (i.q.r. 1-30)% of the first week after discharge and rated satisfaction with analgesia as 90 (i.q.r. 80-100) of 100. After adjustment for confounders, opioid analgesia on discharge was independently associated with increased pain severity (risk ratio 1.52, 95% c.i. 1.31 to 1.76; P < 0.001) and re-presentation to healthcare providers owing to side-effects of medication (OR 2.38, 95% c.i. 1.36 to 4.17; P = 0.004), but not with satisfaction with analgesia (beta coefficient 0.92, 95% c.i. -1.52 to 3.36; P = 0.468) compared with opioid-free analgesia. Although opioid prescribing varied greatly between high-income and low- and middle-income countries, patient-reported outcomes did not.Conclusion: Opioid analgesia prescription on surgical discharge is associated with a higher risk of re-presentation owing to side-effects of medication and increased patient-reported pain, but not with changes in patient-reported satisfaction. Opioid-free discharge analgesia should be adopted routinely

1964’ten 1980’e Türk-Amerikan ilişkileri: bir kriz dönemi.

Turkey and the USA, allies under the umbrella of NATO since 1952, witnessed certain disagreements from 1964 to 1980, unlike the period from 1947 to 1964 which was the “golden age” or full convergence of Turkish-American relations. Amicable relations between the two states had a certain breakdown when the Johnson Letter received by the Turkish Prime Minister İsmet İnönü in 1964. The historic letter led a period of crisis until 1980 when the military coup d’etat took place in Turkey. The period was the almost full divergence of Turkish-American relations mainly because of their different policies on the Cyprus issue. Turkey had a certain responsibility and right to protect Turkish Cypriots as one of the three guarantor powers (Turkey, Great Britain, Greece) while the USA aimed to protect the island’s territorial integrity against the Soviet threat. In this regard, Turkey’s Cyprus Peace Operation took place in 1974 despite the policies implemented by the USA to prevent possible intervention to Cyprus by Turkey. Immediately afterwards, the relations were damaged and formed on the basis of their critical disagreements and serious problems. This thesis offers a chronological analysis of the relations between Turkey and the USA significantly altering as a result of the divergence on the background of major historical events took place during the period between 1964 and 1980. In this sense, the relations are explained in mainly three chapters (general perspectives of their foreign policy, the early American-Turkish relations by the Johnson Letter, and the period between 1964 to 1980).Thesis (M.S.) -- Graduate School of Social Sciences. International Relations

New Co(II) and Cu(II) Phthalocyanine Catalysts Reinforced by Long Alkyl Chains for the Degradation of Organic Pollutants

Caglar, Yasemin/0000-0001-8462-0925WOS: 000401466600020The need to develop sustainable, low-cost, earth abundant catalyst is becoming paramount for overcoming environmental problems. Toward this goal, new cobalt(II) and copper(II) phthalocyanine complexes used as catalyst for degradation of organic pollutants (such as 2,3-dichlorophenol, 4-methoxyphenol, 4-nitrophenol, 2,3,6-trimethylphenol) with different oxygen source. This catalytic system with these complexes showed high conversion rates for degradation of organic pollutants and could easily be recovered by recycling reactions.Research Fund of Karadeniz Technical University, Trabzon-TurkeyKaradeniz Teknik University [5369]This study was supported by the Research Fund of Karadeniz Technical University, (Project no: 5369), Trabzon-Turkey

COMPARISON OF AVERAGE AND PEAK ANAEROBIC POWER LEVELS BY LOCATIONS IN HANDBALL

The aim of this study is: it is thought that researching and knowing the physical characteristics of handball players and their quickness and agility performances according to their playing positions can also be helpful in choosing athletes according to their positions in handball. Research in Turkey handball federation 2. league active handball playing 5 keeper, 10 central playmaker, 5 right quarterback, 5 left playmaker, 5 right, 5 left, and was attended by 5 volunteered a total of 40 male handball players, including pivot. Agility test measurement illionis test was performed. In the speedy test measurement, the test distance is determined as 5 meters. The track consists of 4 slaloms, two at the beginning and two at the end. One photocell is placed at the exit and at the end. When we examine the quickness and agility performances of the athletes in our study; It has been observed that the players playing in the right and left wing players and the right-left playmaker have the best values in their quickness and agility performances, and the players playing in the pivot area have the worst values. Article visualizations