The Consequences of Mandatory Corporate Sustainability Reporting

We examine the effect of mandatory corporate sustainability reporting (MCSR) on several measures of social responsibility using both country and firm-level data. Using data for 58 countries, we show that after the adoption of MCSR laws and regulations, the social responsibility of business leaders increases and both sustainable development and employee training become a higher priority for companies. Moreover, for companies in countries with MCSR, corporate governance improves and on average, companies implement more ethical practices, bribery and corruption decrease, and managerial credibility increases. These effects are larger for countries with stronger law enforcement and more widespread assurance of sustainability reports. We complement the country-level analysis using environmental, social and governance metrics at the firm-level in conjunction with a differences-in-differences research design and we find that for the treatment group, energy as well as waste and water consumption significantly decline, while investments in employee training significantly increase after the adoption of MCSR laws and regulations.sustainability reporting, mandatory reporting, corporate sustainability, corporate social responsibility

Elevating commodity storage with the SALSA host translation layer

To satisfy increasing storage demands in both capacity and performance, industry has turned to multiple storage technologies, including Flash SSDs and SMR disks. These devices employ a translation layer that conceals the idiosyncrasies of their mediums and enables random access. Device translation layers are, however, inherently constrained: resources on the drive are scarce, they cannot be adapted to application requirements, and lack visibility across multiple devices. As a result, performance and durability of many storage devices is severely degraded. In this paper, we present SALSA: a translation layer that executes on the host and allows unmodified applications to better utilize commodity storage. SALSA supports a wide range of single- and multi-device optimizations and, because is implemented in software, can adapt to specific workloads. We describe SALSA's design, and demonstrate its significant benefits using microbenchmarks and case studies based on three applications: MySQL, the Swift object store, and a video server.Comment: Presented at 2018 IEEE 26th International Symposium on Modeling, Analysis, and Simulation of Computer and Telecommunication Systems (MASCOTS

Pay for Environmental Performance: The Effect of Incentive Provision on Carbon Emissions

An increasing number of companies are striving to reduce their carbon emissions and, as a result, they provide incentives to their employees linked to the reduction of carbon emissions. Using both fixed effects models and matching samples we find evidence that the use of monetary incentives is associated with higher carbon emissions. Moreover, we find that the use of nonmonetary incentives is associated with lower carbon emissions. Consistent with monetary incentives crowding out motivation for prosocial behavior, we find that the effect of monetary incentives on carbon emissions is fully eliminated when these incentives are provided to employees with formally assigned responsibility for environmental performance. Furthermore, by employing a two-stage multinomial logistic model, we provide insights into factors affecting companies’ decisions on incentive provision, as well as showing that the impact of monetary incentives on carbon emissions remains significant after controlling for potential selection bias in our sample

A fast procedure for generating random numbers by a modification of the Marsaglia-Maclaren method

Marsaglia and Maclaren combined two linear congruential generators in order to produce a pseudo random number sequence uniformly distributed in the range [0,2³⁵]. Their method is a considerable improvement compared with the primitive linear congruential method at the cost of greater generation time. In this thesis, a simple modification of the Marsaglia-Maclaren method is presented in which there is an alleviation of the increased generation time, and a slight further increase in randomness. The modified generator is tested extensively in a variety of statistical tests and simulation problems

WHAT DRIVES CORPORATE SOCIAL PERFORMANCE? THE ROLE OF NATION-LEVEL INSTITUTIONS

Based on Whitley's "National Business Systems" (NBS) institutional framework (Whitley 1997, 1999), we theorize about and empirically investigate the impact of nation-level institutions on firms' corporate social performance (CSP). Using a sample of firms from 42 countries spanning seven years, we construct an annual composite CSP index for each firm based on social and environmental metrics. We find that the political system, followed by the labor and education system, and the cultural system are the most important NBS categories of institutions that impact CSP. Interestingly, the financial system appears to have a relatively less significant impact. We discuss implications for research, practice, and policy-making

A Framework and an Instructional Design Model for the Development of Students\u27 Computational and Algorithmic Thinking

The authors herein, describe their efforts towards designing technology-enhanced instruction for teaching Computational and Algorithmic Thinking. This study examined students’ development of Computational and Algorithmic Thinking, by utilizing the framework of Technological Pedagogical Content Knowledge and the instructional design model of Technology Mapping. Different technological tools were used for both groups of participants; the experimental and the control group. In particular, the experimental group used educational robotics and the control group used a 3D interactive programming environment. Both groups were 8th graders coming from different secondary education schools in Cyprus. A pre-post test research design was adopted in each classroom intervention. To check whether the interventions facilitated students’ development and understanding of Computational and Algorithmic Thinking concepts and competencies, an analysis of covariance (ANCOVA) was then conducted. According to the results, the framework of Technological Pedagogical Content Knowledge and the approach of Technology Mapping, which guided the design of the instructional intervention were effective in terms of fostering students’ development and understanding of Computational and Algorithmic Thinking competencies and concepts, respectively

A Textbook Example of International Price Discrimination

We investigate differences in book prices between the United States and other countries. We find that general audience books are similarly priced internationally, but textbooks are substantially more expensive in the United States (often more than double the price). This disparity is much more pronounced for commercial publishers than for university presses. We argue that supply-side factors like cost and market structure can not explain this phenomenon. We discuss several demand-side explanations; our preferred theory is that higher US textbook prices reflect the unique status of the textbook as a centerpiece of US college instruction.international price discrimination, book industry, textbooks

Traditional wedding customs in Cyprus

Katedra hudební výchovyPedagogická fakultaFaculty of Educatio

The Effect of Locally Delivered Doxycycline in the Treatment of Chronic Periodontitis. A Clinical and Microbiological Cohort Study

Objectives: To evaluate the efficacy of locally delivered doxycycline as an adjunct to non-surgical treatment with the use of an ultrasonic device compared to scaling and root planing using hand instruments, by means of clinical and microbiological criteria.Material and Methods: Thirty three patients with chronic periodontitis participated in this cohort study and were divided into two groups. Patients in control group received scaling and root planing using hand instruments, whereas patients in control group received ultrasonic debridement and 8.8% doxycycline gel was applied after initial therapy and at 3 months at preselected sites. Clinical recordings concerning probing pocket depth, clinical attachment level, plaque index and gingival bleeding index were performed at baseline, 3 and 6 months after baseline. Subgingival samples were analysed using the “checkerboard” DNA-DNA hybridisation technique for Porphyromonas gingivalis, Tannerella forsythia and Treponema denticola.Results: Both treatments resulted in significant improvement in all clinical recordings. Six months after the treatment a statistically significant decrease was observed for Porphyromonas gingivalis in both of groups and Treponema denticola in the control group (P < 0.05). No inter-group differences were observed (P < 0.05).Conclusions: Both treatment modalities provided comparable clinical and microbiological results in the treatment of chronic periodontitis