Proactive compliance? Repercussions of national product regulation in standards of transnational business networks

This paper ('Sfb-Arbeitspapier') illustrates the links between the self-regulation of transnational business networks and the law by analysing the management of chemical substance risks in the electric and electronic equipment industry. National product regulation (and to some extent regulation of production processes) can influence standards employed globally by leading corporations within their network of suppliers and contract manufacturers. However, it is also shown that the diffusion of regulatory standards within transnational production networks is not a linear process: corporate actors to some extent selectively appropriate standards and proactively self-regulate substances of concern that are not yet regulated by state-based law. Similarly, the suppliers may also influence the contents of the standards used in the network. -- Dieses Sfb-Arbeitspapier veranschaulicht den Zusammenhang zwischen der Selbstregulierung von transnationalen Unternehmensnetzwerken und dem Recht anhand des Beispiels der Bewältigung von Stoffrisiken im Elektro- und Elektroniksektor. Nationale Produktregulierung (und zum Teil auch die Regulierung von Produktionsprozessen) kann Standards beeinflussen, mit denen führende Unternehmen weltweit auf ihre Zulieferer und Vertragshersteller Einfluss nehmen. Dabei zeigt sich jedoch auch, dass die Diffusion von Standards in transnationalen Produktnetzwerken kein linearer Prozess ist: die Unternehmen können sich bis zu einem gewissen Grade nationale Standards selektiv aneignen und vorausschauend eigene Standards für Problemstoffe entwickeln, für die im staatlichen Recht bisher keine Regeln existieren. Ebenso nehmen auch die Zulieferer Einfluss auf den Inhalt der Standards im Produktnetzwerk.

Kan ko og kalv sammen give stærkere og sundere kalve?

Omkring 70 interesserede landmænd, forskere og rådgivere mødtes for at få et større indblik i det igangværende forsøg på "Ellinglund", hvor ko og kalv går sammen i 14 dage, hvorefter kalven sættes sammen med en ammetante

Sports Nutrition Newsletters

The purpose of my project is to teach athletes that nutrition is important to their performance, to introduce them to new topics, and to separate fact from fiction by citing evidence-based research. Additionally, the purpose of my project is to design a template for this newsletter that can be used to continue publications

Industrial clusters, firm location and productivity – Some empirical evidence for Danish firms

According to the economic literature, industrial clusters are groups of firms on the same location composing a production system with spillovers that can be vertical and/or horizontal. This paper focuses on horizontal clusters by exploring the spatial distribution of industrial clusters in Denmark. The key issue in the theoretical part of the paper is whether firms located in industrial clusters are more productive than their counterparts located separately outside industrial agglomerations. Firms located in clusters are potentially more productive than other firms because of the agglomeration advantages of e.g. networks, knowledge spillovers, human capital mobility etc. In the empirical part of the paper, industrial clusters are identified using municipalities as the spatial dimension. In the first part of the analysis, clusters are identified at the NACE-2 digit industrial level. Next, using firm-level data for the 1990s the relative ‘cluster-firm’ productivity is estimated. The study finds evidence of a significantly higher productivity in clusters. However, the magnitude of the cluster advantages varies a lot across industries and is highest in textile.Industrial clusters; productivity

The effect of feeding routines on lions and tigers in a zoo environment

Denne studien hadde som mål å undersøke effekten av to ulike fôringsrutiner på adferden til løver (Panthera leo melanochaita) og tigre (Panthera tigris tigris) i et dyreparkmiljø. Fôringsrutinene som ble vurdert, involverte store periodiske måltider en eller to ganger i uken (gorge feeding) sammenlignet med mindre daglige fôringer (kontrollbehandling). Observasjoner av et hann-hunnpar løver og et hann-hunnpar tigre samt deres avkom, ble gjennomført i løpet av en to-ukers periode med store periodiske måltider og en to-ukers periode med daglig fôring. Dette ble gjort for å evaluere effektene av de to fôringsmetodene på daglige aktivitetsmønstre, stereotyp adferd og bruk av innhegningens plass. Hypotesen var at de store periodiske måltidene ville redusere stereotyp adferd og øke naturlig adferd sammenlignet med daglig fôring ved å redusere forutsigbarheten av måltidstidspunkter og tillate dyrene å føle seg mette etter å ha spist. Spesifikt ble det forventet at både løver og tigre ville vise mindre stereotyp pacing (vandring i mønster), aggressiv adferd, ligging med åpne øyne (i motsetning til søvn), og selvpleie, samtidig som de ville utføre mer stående, ikke-stereotyp bevegelse, fôring og tilknyttende adferd når de ble fôret store periodiske måltider. Det ble også forventet at bruken av innhegningens plass ville variere mellom fôringsmetodene, med mer bruk av hele innhegningen når store periodiske måltider ble praktisert. Resultatene viste signifikante forskjeller i adferd og bruk av plass mellom de to fôringsmetodene, men disse forskjellene varierte mellom voksne løver, voksne tigre og unge tigre, samt mellom individer. Både tigrene og løvinnen, synes å ha hatt fordeler av de store måltidene. Ved å vurdere forholdet mellom fôringsmetoder og adferd, bidrar denne forskningen til diskusjoner om velferden til store kattedyr i fangenskap og praksiser i dyreparker. Studien understreker behovet for videre forskning over lengre perioder for å forstå langsiktige effekter av fôringsrutiner på adferd og velferd hos store kattedyr i fangenskap. Resultatene fremhever viktigheten av å optimalisere fôringspraksis for å forbedre dyrevelferden i dyreparker.This study aimed to investigate the impact of two different feeding routines on the behaviour of lions (Panthera leo melanochaita) and tigers (Panthera tigris tigris) in a zoo environment. The feeding routines under scrutiny involved a large meal once or twice per week (gorge feeding) compared to smaller daily feedings (control treatment). Observations on a male-female pair of lions and a male-female pair of tigers and their offspring were conducted during a 2-week period with gorge feeding and a 2-week period with daily feeding to evaluate effects of the two feeding regimes on daily activity budgets, stereotyped behaviour and use of enclosure space. The hypothesis was that gorge feeding would reduce stereotyped behaviour and increase natural behaviour compared to daily feeding by reducing the predictability of mealtimes and allowing the animals to feel satiated after eating. Specifically, the predictions were that, when gorge fed, both lions and tigers would exhibit less stereotypic pacing, agonistic behaviour, lying awake with eyes open (versus sleeping), and self-grooming while performing more standing, non-stereotyped locomotion, feeding, and affiliative behaviour compared to when they received daily feeding. It was also expected that their use of enclosure space would vary between the feeding methods, with greater use of the whole enclosure when gorge-fed. Findings revealed significant differences in behaviour and use of space on the two feeding methods. However, the differences varied between the adult lions, the adult tigers, and the young tigers, and also between individuals. Both the tigers, and the lioness, appeared to benefit from gorge feeding. By assessing the relationship between feeding methods and behaviour, this research contributes to discussions on captive big cat welfare and zoo practices. The study highlights the need for further research over extended periods to understand the long-term effects of feeding routines on captive big cat behaviour and welfare. The results emphasize the importance of optimizing feeding practices to enhance animal welfare in zoos

Sustainability Reporting In A Global Context: What Are The Characteristics Of Corporations That Provide High Quality Sustainability Reports An Empirical Analysis

Over the last years, sustainable development has become one of the major issues that all global organizations are facing. The Global Reporting Initiative, located in the Netherlands and considered the leading authority world-wide, has developed what is currently considered the “common framework for sustainability reporting”. The latest version of their reporting guidelines called G3 contains detailed instructions and standards on how to prepare sustainability reports. By using G3 guidelines, corporations show a strong commitment of continuous improvement of their sustainability reporting practices. The G3 guidelines are increasingly adopted by many global corporations and organizations. At present, more than 700 organizations voluntarily publish a sustainability report according to G3 guidelines. For the first time, this empirical study investigates if the better performing and/or governed corporations prepare their sustainability reports according to the G3 guidelines. The goal of this study is to determine if there are significant differences with regard to size, financial performance, capital structure, and corporate governance between firms that publish a G3 sustainability report to those that don’t. Therefore, quantitative and qualitative variables of 124 randomly selected G3 reporting and non-G3 reporting corporations from 25 countries were analyzed. The results of this analysis show that corporations with the characteristics of being located in Europe, and/or being active in the energy or producing sector, and/or with a higher profit margin are more likely to produce high quality sustainability reports. Corporations with a higher long-term growth rate, on the other hand, are less likely to produce sustainability reports. The results of this unique study contribute directly to the knowledge of corporations providing voluntary CSR information in form of quality sustainability reports and the importance of the development of globally accepted sustainability reporting standards.

Impact of Imidacloprid and Horticultural Oil on Non–target Phytophagous and Transient Canopy Insects Associated with Eastern Hemlock, \u3cem\u3eTsuga canadensis\u3c/em\u3e (L.) Carrieré, in the Southern Appalachians

Hemlock woolly adelgid, Adelges tsugae Annand, is an exotic insect species dramatically reducing populations of eastern hemlock, Tsuga canadensis (L.) Carrieré, throughout the eastern United States. Systemic imidacloprid and horticultural oil are the two primary chemicals used to control infestations of the hemlock woolly adelgid. However, the effect of application timing (fall versus spring) and method on the translocation of imidacloprid throughout the canopy in addition to the quantity of imidacloprid translocated is unknown. Also, the potential effect of both imidacloprid and horticultural oil on non-target canopy insects is unknown. A study was initiated to determine the effect of application timing (fall versus spring) for three imidacloprid application methods (soil drench, soil injection, and tree injection) on the translocation of imidacloprid and concentration levels accumulated in eastern hemlock sap and twig and needle samples, assess the effect of these treatments and horticultural oil on the overall species richness and abundance, guild species richness and abundance, and specific species of non-target phytophagous and transient canopy insects. Eastern hemlocks (n = 30) were selected at Indian Boundary in Cherokee National Forest located in southeast Tennessee on 5 November 2005. This test was arranged in a split plot 2 x 5 factorial complete randomized block design with three replications. Three blocks were established. Each block contained ten trees, arranged in five tree pairs, with one tree in the pair treated in the fall (29-30 November 2005) and the other during the spring (16 April 2006). Five treatments were made; horticultural oil, imidacloprid soil drench, imidacloprid soil injection, imidacloprid tree injection, and the control (no treatment). Enzyme-linked immunosorbant assays were used to determine imidacloprid concentration in sap and combined twig and needle concentrations collected from hemlock branches at three strata (bottom, middle, and top) of the hemlock canopy collected every three months post-treatment. To determine effect on phytophagous and transient canopy insects, monthly sampling consisting of malaise traps, beat-sheets, direct observation/trunk vacuuming/handpicking, and branch pruning was conducted from 16 March 2006 - 18 April 2007. Concentration levels progressively decline from the bottom strata to the top strata of the canopy. This trend was consistent in all chemically treated trees. Tree injections provided the lowest concentration and the most non-uniform distribution of imidacloprid throughout the canopy. Soil drench consistently provided the highest insecticide concentration within the tree across all strata. Species richness and abundance were significantly effected by one or more application methods when compared to the control trees; however, the timing of the applications (fall versus spring) had no significant effect on the insect species. The detritivore and phytophaga guilds were effected by one or more chemical applications. Species richness was significantly lower across all guilds and differed significantly from those species on the control trees. Some 35 insect species were found to be directly effected by these chemical treatments. Of the 35 species, 27 feed directly on eastern hemlock, and as such, ingest the chemical. Eight of the species were psocopterans that feed on decaying organic material (detritivore). The soil drench had the greatest effect on species richness and abundance and guild richness and abundance among non-target phytophagous and transient canopy insects, followed by soil injection, while horticultural oil and tree injections had minimal effect. This data provides more flexibility in the timing and method of application used to have a minimal effect on non-target phytophagous and transient canopy insects

Persistence in Corporate Performance? - Empirical Evidence from Panel Unit Root Tests

Persistence in corporate performance is analyzed in the framework of empirical tests of unit root behavior concerning firm profits. Data for firm-specific rates of return is applied in a set of panel unit root tests to address the question of persistence in profits both at firm level and for the aggregate level of industry-specific profits. The firm data all reject a null hypothesis of random walk behavior of profits but when smoothing profit rates at a two-digit NACE-code level for industries, the empirical evidence is more mixed as most industries show up with a unit root in aggregate rates of return, i.e. indicating persistence in corporate performance.Corporate performance; Persistence in profits; Panel unit root tests

Case Study: Consolidated Balance Sheet At Date Of Purchase

Consolidated financial statements have gained great popularity over the last decade with the resurrection of acquisitions and the increased global expansion of business. This case study provides an actual case study of the preparation and presentation of a Consolidated Balance Sheet on the date of acquisition. An in-depth analysis is provided as to how to value the acquired entity, how to calculate Goodwill and how to measure the Non-Controlling interest portion. Work paper and adjusting entries are also highlighted to help facilitate the consolidation process