Understanding Power-related Strategies and Initiatives:The Case of the European Commission Green Paper on CSR

Purpose The purpose of this paper is to provide a theoretically informed analysis of a struggle for power over the regulation of corporate social responsibility (CSR) and social and environmental accounting and reporting (SEAR) within the European Union. Design/methodology/approach The paper combines insights from institutional theory (Lawrence and Buchanan, 2017) with Vaara et al.’s (2006) and Vaara and Tienar’s (2008) discursive strategies approach in order to interrogate the dynamics of the institutional “arena” that emerged in 2001, following the European Commission’s publication of a Green Paper (GP) on CSR policy and reporting. Drawing on multiple sources of data (including newspaper coverage, semi-structured interviews and written submissions by companies and NGOs), the authors analyse the institutional political strategies employed by companies and NGOs – two of the key stakeholder groupings who sought to influence the dynamics and outcome of the European initiative. Findings The results show that the 2001 GP was a “triggering event” (Hoffman, 1999) that led to the formation of the institutional arena that centred on whether CSR policy and reporting should be voluntary or mandatory. The findings highlight how two separate, but related forms of power (systemic and episodic power) were exercised much more effectively by companies compared to NGOs. The analysis of the power initiatives and discursive strategies deployed in the arena provides a theoretically informed understanding of the ways in which companies acted in concert to reach their objective of maintaining CSR and SEAR as a voluntary activity. Originality/value The theoretical framework outlined in the paper highlights how the analysis of CSR and SEAR regulation can be enriched by examining the deployment of episodic and systemic power by relevant actors.PostprintPeer reviewe

Social and environmental accounting, organisational change and management accounting: a processual view

types: ArticleNOTICE: this is the author’s version of a work that was accepted for publication in Management Accounting Research. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. A definitive version was subsequently published in Management Accounting Research, 24(4), 2013, pp.349-65 DOI 10.1016/j.mar.2013.10.004Consistent with calls for in-depth studies of social and environmental accounting and reporting (SEAR) intervention (Bebbington, 2007; Fraser, 2012; Contrafatto, 2012), our paper focuses on the inter-relationship between organisational change and SEAR practices, as well as the involvement of management accounting in such organisational dynamics. Drawing insight from both Laughlin (1991) and Burns and Scapens’ (2000) theoretical frameworks, we explore the processes of change through which SEAR practices become elevated to strategising status, in the context of broader organisational and extra-organisational developments, but we also illuminate how institutionalised assumptions of profit-seeking limit the extent to which broader sustainability concerns become infused into day-to-day business practice. Our paper highlights the importance of management accounting in facilitating and shaping the cumulative path of SEAR practices (and sustainability more generally); however, we also heed caution against uncritical reliance upon conventional management accounting tools. The following extends our understanding of SEAR practices as cumulative process over time, an awareness of the potential limits to such developments in profit-seeking organisations, and stresses a need to be circumspect when involving management accounting

Chromosomal evolution in the Vlei Rat Otomys irroratus.

Thesis (Ph.D.)-University of Natal, 1996.Proponents of the recognition concept of species hold that isolating mechanisms, including chromosome rearrangements, play no role in speciation while the more commonly accepted biological species concept proposes that isolation mechanisms are instrumental in the formation of new species. Moreover, some adherents of the biological concept of species, reject the hypothesis that chromosomal rearrangements can be instrumental in causing reproductive isolation and, hence, speciation. Evidence to the causative role played in speciation by chromosome changes can be obtained from cytogenetic investigations of sibling species, in parallel with analyses of gene products, DNA polymorphism and premating behaviour. This study reports the results of a cytogenetic investigation of 97 specimens of the vlei rat 0. irroratus, from 18 South African localities, and 11 samples of the Angoni vlei rat 0. angoniensis from two geographically distant populations. All 0. angoniensis individuals showed a constant karyotype with 56 acrocentric chromosomes but extensive variation was detected in 0. irroratus. Five cytotypes could be recognized within the latter. In the south-eastern parts of its South African range, 0. irroratus had a diploid number (2n) of 30 chromosomes in whicll all autosomes were acrocentric (cytotype A) while further east (cytotype A2), the diploid number was 30-32 with, again, acrocentric autosomes, A further acrocentric cytotype (AI) with 2n = 24-27 occupied the southern and south-eastern slopes of the Drakensberg range. A type with 2n = 28-30 (cytotype B), with eight pairs of biarmed autosomes, was found in the southern Cape region while in the Cape of Good Hope and in the north-eastern parts of South Africa, 0. irroratus had 2n = 28 with only four pairs of biarmed autosomes (cytotype C). Most of the numerical changes were due to variation in the number of copies of Bchromosomes which were small, biarmed and partly heterochromatic. C-banding analysis revealed that the short arms of bianned autosomes were totally heterochromatic. On the other hand, G-banding patterns of acrocentric autosomes were, with two exceptions (AI and A2 types), similar in all cytotypes while G~banding of the long arms VII of biarmed chromosomes matched the pattern of their homologues in acrocentric cytotypes. A potentially heterotic rearrangement was detected in the Al localities where a unique acrocentric autosome was identified as the product of a fusion between chromosomes 7 and 12. The geographic distribution of these groups of karyotypes correlated, by Discriminant Function Analysis, with bioclimatic regions of South Africa. The Al cytotype was shown to occupy the coldest and wettest region of the montane Drakensberg while the B type is found in the hot area of the eastern Cape with an unpredictable rainfall pattern: group C occupies regions of intermediate climate. Gene product analysis was carried out using the novel approach of subjecting liver homogenates to "Western blotting". This method was first assessed at supraspecilic level using specimens of various southern African rodents, and allowed the generation of phylogenies essentially similar to those produced by allozyme studies of the same taxa. At intraspecilic level, immunobloHing analysis did not reveal synapomorphies congruent with karyotype groups. This was interpreted, in conjunction with available allozyme data from the same populations, as evidence of low genetic differentiation between 0. irroratus cytotypes, A measure of genetic divergence was indicated in two populations from the Cape province and this was in agreement with existing data from allozyme electrophoresis and mitochondrial DNA polymorphism. The cytogenetic results were related to available data on breeding and premating behaviour concerning some of the O. irroratus populations investigated here. The presence of the 7/12 chromosome fusion in the Al cytotype correlated with a dramatic reproductive impairment of FI individuals originated from Al/A2 and Al/B cytotype crosses. Evidence of partial premating behavioural barriers has been reported by others, but information on premating behaviour between populations which are not chromosomally isolated is lacking. Therefore, it was not possible to establish if behavioural premating barriers preceded, or followed, the fixation of negatively heterotic chromosomal rearrangements. It was, nevertheless, suggested that the existence of such impaired mate recognition may be an example of reproductive character displacement which may have followed the fixation of the t(7: 12) typiVIII cal of the Al populations. In conclusion, the existence of chromosome changes in the AI, and possibly A2, populations accompanied by low genetic divergence and severely impaired hybrid reproductive success, are consistent with a hypothesis whereby chromosomal reproductive isolation causes speciation. Nonetheless, other speciation mechanisms mediated by genetic divergence and/or mate recognition failure, are possible in other populations where no chromosome changes of negatively heterotic potential were found

Condylar reshaping in a TMD patient after ortho-prosthetic treatment : a 20-year follow-up case report

Temporomandibular disorders (TMDs) involve different conditions with similar symptoms and signs affecting the temporomandibular joints (TMJs), the muscles of mastication, or both. The symptoms and signs of TMDs are several: pain and tenderness in and aro

Immunization procedure-related immunoglobulin levels in the development of antibodies against Cysticercus cellulosae

Various immunization procedures were investigated in an effort to improve the number of hybridomas producing antibodies against Cysticercus cellulosae. Ten groups of 5 BALB/c mice were subjected to different immunization procedures and were bled repeatedly over a period of 68 days. The samples of sera thus obtained were tested by enzyme linked immunosorbent assay : total immunoglobulins, lgG and IgM levels were determined. In general, total anticyst antibody titres increased during the course of immunization but in 3 groups the final titre was lower than the maximal antibody titre. Overall, immune tolerance did not appear to be a problem and longer immunization programs seemed to end with slightly higher antibody levels. So far, 4 mice from the group that exhibited the highest immunoglobulin levels have been used for hybridoma production. Out of 124 hybridomas thus obtained, only 1 secreted antibodies against Cysticercus cellulosae.The articles have been scanned in colour with a HP Scanjet 5590; 600dpi. Adobe Acrobat XI Pro was used to OCR the text and also for the merging and conversion to the final presentation PDF-format.lmchunu2014mn201

Seismic amplification effects and soil, to, structure interaction study nearby a fault zone: the Tremestieri fault and Madre Teresa di Calcutta School (Catania)

Results of passive seismic surveys, in terms of both amplification and polarization effects in a section of the Tremestieri Etneo Fault (Sicily Eastern center - Catania) are discussed. For the purpose, velocimetric and accelerometric records of seismic ambient noise were analyzed. The polarization analysis of particle motion was performed and azimuthally dependent resonant frequencies were estimated. Ambient noise data were also used to assess the dynamic properties of a reinforced concrete building, located on the fault zone. The fundamental modes have been estimated through ambient noise recordings acquired by three-directional accelerometers, installed at the highest accessible floor and outside the building. The study revealed a clear oriented seismic amplification in the fault zone. This effect was observed in intensely jointed rock masses, located inside the fault area, as the result of specific geometries and significant directional impedance contrasts characterizing the area under study. The analyses show that the direction of the largest resonance motions has transversal relationship with the dominant fracture orientation. The directional amplification is inferred to be produced by stiffness anisotropy of the fault damage zone, with larger seismic motions high angle to the fractures. The results obtained are in complete agreement with those obtained by a previous study which analyzed the fault section located to the north-west.Finally, comparing the dynamic properties of the school building and the vibrational characteristics of the soil in the direction of maximum amplification, no clear resonant effect in the soil-structure interaction has been observed.This paper has been funded by the following research projects: “Attività di sviluppo sperimentale finalizzata alla riduzione del rischio sismico nella Sicilia Orientale” inside the PO-FESR 2007-2013 Sicilia; MED-SUV funded from the European Union Seventh Framework Programme (FP7) under Grant agreement n°308665. This work is sponsored by European Union’s Horizon 2020 research and innovation programme under the Marie Sklodowska-Curie grant agreement n° 798480