Corporate social responsibility and the teaching of management accounting

Throughout most of the 20th century Management Accounting was developed on the premise that it should help managers to decide how best to maximise the short-term financial profits of their businesses. In the emergent Corporate Social Responsibility CSR business environment Post, Preston and Sachs' ask, `To whom and for what is the corporation responsible?' In response to this quest-ion we examine publications describing recent changes in the corporate environment, and provide evidence of business decisions being made on the bases of environmental, societal and other criteria, besides those relating to financial profitability. We question whether such changes in the corporate environment are being reflected in the way that Management Accounting is being taught in business schools today We provide details of a final year course that we have developed at our university

On the volume measure of non-smooth spaces with Ricci curvature bounded below

We prove that, given an $RCD^{*}(K,N)$-space $(X,d,m)$, then it is possible to $m$-essentially cover $X$ by measurable subsets $(R_{i})_{i\in \mathbb{N}}$ with the following property: for each $i$ there exists $k_{i} \in \mathbb{N}\cap [1,N]$ such that $m\llcorner R_{i}$ is absolutely continuous with respect to the $k_{i}$-dimensional Hausdorff measure. We also show that a Lipschitz differentiability space which is bi-Lipschitz embeddable into a euclidean space is rectifiable as a metric measure space, and we conclude with an application to Alexandrov spaces.Comment: Final version to appear in the Annali della Scuola Normale Superiore Classe di Scienz

District economic overview and State economic conditions

Economic indicators ; Federal Reserve District, 5th

Probing top-partners in Higgs + jets

Fermionic top-partners arise in models such as Composite Higgs and Little Higgs. They modify Higgs properties, in particular how the Higgs couples to top quarks. Alas, there is a low-energy cancellation acting in the coupling of the Higgs boson to gluons and photons. As a result of this cancellation, no information about the spectrum and couplings of the top-partners can be obtained in gluon fusion to Higgs, just the overall new physics scale. In this paper we show that this is not the case when hard radiation is taken into account. Indeed, differential distributions in Higgs plus jets are sensitive to the top-partner mass and coupling to the Higgs. We exploit the transverse momentum distribution of the hard jet to obtain limits on the top-partners in the 14 TeV LHC run, finding that 300 ifb of data of 14 TeV LHC are sufficient to rule out top-sector mixing angles $\sin^2 (\theta_R)$ > 0.05 for top-partners with masses from 300 GeV to above 2 TeV.Comment: 23 pages, 11 figure

District/State economic conditions: District economic overview; State economic conditions

Economic indicators ; Federal Reserve District, 5th

Threshold values, stability analysis and high-q asymptotics for the coloring problem on random graphs

We consider the problem of coloring Erdos-Renyi and regular random graphs of finite connectivity using q colors. It has been studied so far using the cavity approach within the so-called one-step replica symmetry breaking (1RSB) ansatz. We derive a general criterion for the validity of this ansatz and, applying it to the ground state, we provide evidence that the 1RSB solution gives exact threshold values c_q for the q-COL/UNCOL phase transition. We also study the asymptotic thresholds for q >> 1 finding c_q = 2qlog(q)-log(q)-1+o(1) in perfect agreement with rigorous mathematical bounds, as well as the nature of excited states, and give a global phase diagram of the problem.Comment: 23 pages, 10 figures. Replaced with accepted versio