Understanding students' future intention to engage in sustainability accounting: the case of Malaysia and the Philippines

Purpose: The study investigates whether the level of sustainability concerns of Higher Education Institutions (HEIs) in Malaysia and the Philippines is positively associated with accounting students' intentions to engage in sustainability accounting through its effect on students' attitude, subjective norm and perceived behavioural control regarding environmental sustainability practices. Design/methodology/approach: This empirical study relies on a structural equation model computed using data collected through a questionnaire and data collected from the HEIs websites. Findings: The findings show that the willingness to engage in sustainability accounting is determined by students' subjective norm and perceived behavioural control, but it is not determined by attitude regarding environmental sustainability practices. The authors also found that the greater the concern with sustainability of the HEI in which a student is enrolled, the greater his/her attitude, subjective norm and perceived behavioural control towards environmental sustainability, and, indirectly, the greater his/her intention to engage in sustainability accounting. Originality/value: These findings add to the literature on higher education and sustainability accounting by high-lighting the importance of the HEIs sector in promoting sustainability policies and practices, in acting as role models regarding sustainability issues, and in preparing students for building a sustainable society.info:eu-repo/semantics/acceptedVersio

A survey on handling computationally expensive multiobjective optimization problems with evolutionary algorithms

This is the author accepted manuscript. The final version is available from Springer Verlag via the DOI in this record.Evolutionary algorithms are widely used for solving multiobjective optimization problems but are often criticized because of a large number of function evaluations needed. Approximations, especially function approximations, also referred to as surrogates or metamodels are commonly used in the literature to reduce the computation time. This paper presents a survey of 45 different recent algorithms proposed in the literature between 2008 and 2016 to handle computationally expensive multiobjective optimization problems. Several algorithms are discussed based on what kind of an approximation such as problem, function or fitness approximation they use. Most emphasis is given to function approximation-based algorithms. We also compare these algorithms based on different criteria such as metamodeling technique and evolutionary algorithm used, type and dimensions of the problem solved, handling constraints, training time and the type of evolution control. Furthermore, we identify and discuss some promising elements and major issues among algorithms in the literature related to using an approximation and numerical settings used. In addition, we discuss selecting an algorithm to solve a given computationally expensive multiobjective optimization problem based on the dimensions in both objective and decision spaces and the computation budget available.The research of Tinkle Chugh was funded by the COMAS Doctoral Program (at the University of Jyväskylä) and FiDiPro Project DeCoMo (funded by Tekes, the Finnish Funding Agency for Innovation), and the research of Dr. Karthik Sindhya was funded by SIMPRO project funded by Tekes as well as DeCoMo

Valence-state mixing and separation in SmBaFe2O5+w

A mixed-valence state, formally denoted as Fe2.5+, is observed in the 300 K Mössbauer spectra of the most reduced samples of SmBaFe2O5+w. Upon cooling below the Verwey-type transition temperature (TV≈200K), the component assigned to Fe2.5+ separates into a high-spin Fe3+ state and an Fe2+ state with an unusually low internal field. The separation of the mixed-valence state at TV is also confirmed by magnetic susceptibility measurements and differential scanning calorimetry. A model is proposed which accounts for the variation of the amount of the mixed-valence state with the oxygen content parameter w.Peer reviewe

Valence-state mixing and separation in SmBaFe2O5+w

A mixed-valence state, formally denoted as Fe2.5+, is observed in the 300 K Mössbauer spectra of the most reduced samples of SmBaFe2O5+w. Upon cooling below the Verwey-type transition temperature (TV≈200K), the component assigned to Fe2.5+ separates into a high-spin Fe3+ state and an Fe2+ state with an unusually low internal field. The separation of the mixed-valence state at TV is also confirmed by magnetic susceptibility measurements and differential scanning calorimetry. A model is proposed which accounts for the variation of the amount of the mixed-valence state with the oxygen content parameter w.Peer reviewe

Water disinfection with geopolymer-bentonite composite foam containing silver nanoparticles

Geopolymers resemble conventional ceramics but can be manufactured at near-ambient temperatures. In this work, geopolymer-bentonite composite foam with silver nanoparticles was prepared and applied for water disinfection, inspired by point-of-use ceramic water filters. The inactivation efficiency against Escherichia coli and intestinal enterococci bacteria was found to be promising (0.6-2.4 and 0.3-1.4 log(10) reductions, respectively) for similar to 1 d. However, the inactivation efficiency against somatic coliphage viruses was poor (Peer reviewe

151Eu Mössbauer spectroscopy and x-ray-diffraction studies on the Pb2Ba2EuCu3O8+[delta] system

Simultaneous replacement of Sr by Ba and Y by Eu in the Pb-2213 system was found to yield single-phase Pb2Ba2EuCu3O8+δ samples, suitable for Eu151 Mössbauer measurements. The samples were synthesized by a solid-state reaction of metal oxides and carbonates under an inert atmosphere. An oxygen-rich sample corresponding to δ=1.79 was obtained by annealing the as-synthesized material (δ=0.16) in oxygen. The oxygen annealing increased the size of the lattice constants and led to an orthorhombic-to-tetragonal phase transition of the structure. The samples were also oriented in an 11.7-T magnetic field. The x-ray-diffraction spectra showed that the c axes tended to orient perpendicular to the applied field. The measured Mössbauer spectra exhibited an electric quadrupole interaction typical of the Eu site in high-Tc cuprates. The average orientation angles obtained from fittings of the Mössbauer spectra were in accordance with the results from the x-ray-diffraction measurements.Peer reviewe

Disorders of sex development : timing of diagnosis and management in a single large tertiary center

Background: We describe the phenotypic spectrum and timing of diagnosis and management in a large series of patients with disorders of sexual development (DSD) treated in a single pediatric tertiary center. Methods: DSD patients who had visited our tertiary center during the survey period (between 2004 and 2014) were identified based on an ICD-10 inquiry, and their phenotypic and molecular genetic findings were recorded from patient charts. Results: Among the 550 DSD patients, 53.3% had 46,XY DSD; 37.1% had sex chromosome DSD and 9.6% had 46,XX DSD. The most common diagnoses were Turner syndrome (19.8%, diagnosed at the mean age of 4.7 +/- 5.5 years), Klinefelter syndrome (14.5%, 6.8 +/- 6.2 years) and bilateral cryptorchidism (23.1%). Very few patients with 46,XY DSD (7%) or 46,XX DSD (21%) had molecular genetic diagnosis. The yearly rate of DSD diagnoses remained stable over the survey period. After the release of the Nordic consensus on the management of undescended testes, the age at surgery for bilateral cryptorchidism declined significantly (P <0.001). Conclusions: Our results show that (i) Turner syndrome and Klinefelter syndrome, the most frequent single DSD diagnoses, are still diagnosed relatively late; (ii) a temporal shift was observed in the management of bilateral cryptorchidism, which may favorably influence patients' adulthood semen quality and (iii) next-generation sequencing methods are not fully employed in the diagnostics of DSD patients.Peer reviewe