Eco-management accounting in Germany: Concepts and practical implementation. Final report for the project Management accounting and environmental management: Towards the sustainable enterprise. A study of operational and material flow analysis, particulary as it is practised in Germany and how it might be used as a part of management accounting. A study sponsored by the Nederlandse Organisatie voor Wetenschappelijk Onderzoek NWO

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Zukunftsfähiger Finanzsektor: Die Nachhaltigkeitsleistung von Banken und Versicherungen. Zukunftsfähiges Unternehmen (8). Ergebnisbericht der im Auftrag des Bundesministeriums für Bildung und Forschung erstellten Machbarkeitsstudie Bewertung der Nachhaltigkeitsleistung von Finanzleistern

Eine globale, nachhaltige Entwicklung erfordert eine aktive Beteiligung der inter-national wie lokal agierenden Wirtschaftsakteure. Finanzdienstleister haben einenbedeutenden Einfluss auf Unternehmen und Märkte und nehmen daher eine ent-scheidende Rolle ein. Es stellt sich die zentrale Frage, wie dieser Einfluss positivgenutzt werden kann, um eine nachhaltige Entwicklung zu forcieren. Eine Möglichkeit besteht darin, einen Wettbewerb um die beste Nachhaltigkeitsperformance in der Finanzbranche zu initiieren und so Banken und Versicherun-gen zu einer stärker an Nachhaltigkeitszielen orientierten Unternehmensführungzu bewegen. Eine transparente und vergleichende Bewertung der Nachhaltigkeits-leistung von Finanzdienstleistern ist hierfür eine wesentliche Voraussetzung. Um die Rahmenbedingungen und Voraussetzungen hierfür zu prüfen, führte dasWuppertal Institut im Auftrag des Bundesministeriums für Bildung und For-schung (BMBF) die Machbarkeitsstudie Bewertung der Nachhaltigkeitsleistungvon Finanzdienstleistern durch. Das Projekt ist im Kontext eines weiteren vomBMBF geförderten Projekts zu sehen: Umwelt- und Nachhaltigkeitstransparenzfür Finanzmärkte - Entwicklung eines Informations- und Dialogsystems (vgl.http://www.nachhaltiges-investment.org und http://www.ina-netzwerk.de)Ziel dieser Studie war es, die Möglichkeiten einer Analyse und eines daraufaufbauenden Vergleichs der Nachhaltigkeitsleistung von Finanzdienstleisterndarzustellen. Dabei war insbesondere zu klären, wie der Stand der wissenschaft-lichen Diskussion ist, in welchem Ausmaß bestehende Ratingansätze den Einflussund die Wirkung von Banken und Versicherungen auf eine nachhaltigeEntwicklung bereits abbilden und wo sich die zentralen Handlungsfelder ergeben.Die vorliegende Studie zeigt, dass ein Vergleich der Nachhaltigkeitsleistunggrundsätzlich möglich ist. Als ein Ergebnis wurden besonders relevante Aspekteder Geschäftstätigkeit von Finanzdienstleistern ermittelt, welche bei einer ganzheitlichen Bewertung auch besonders gewichtet werden sollten. Ferner hat dieStatus-quo- Analyse gezeigt, dass in verschiedenen Bereichen - so z.B. bei derRisikobewertung - noch deutliche Optimierungspotenziale bei der Integration vonNachhaltigkeitsstrategien in die Bank- und Versicherungspraxis bestehen.Es stellte sich ferner heraus, dass existierende Ratingverfahren primär das Zielverfolgen, relevante Informationen für nachhaltigkeitsorientierte Kapitalanlegerzu liefern. Sie verfolgen jedoch nicht das Ziel, die Nachhaltigkeitsleistung von Finanzdienstleistern abzubilden, um so einen Wettbewerb um den Sustainability-Leader der Branche zu initiieren. Hieraus ergeben sich für ein entsprechendesVerfahren unterschiedliche Anforderungen an Methodik und Inhalt.Als Schlussfolgerung lässt sich festhalten, dass eine Bewertung der Nachhaltig-keitsleistung dann Ziel führend sein wird, wenn das Verfahren durch einenStakeholderprozess legitimiert ist und die wesentlichen Einflussfaktoren derFinanzbranche auf eine nachhaltige Entwicklung berücksichtigt sind.Ist beides gewährleistet, werden Stakeholder das Bewertungsergebnis mit in ihrenEntscheidungsprozess einbeziehen und damit zu einer Determinante desGeschäftserfolgs für Finanzdienstleister machen. So könnte Nachhaltigkeit diestrategische Relevanz in der Finanzbranche erhalten, die diesem Thema heutenoch fehlt. --Zukunftsfähige Unternehmen,Nachhaltigkeit,Banken und Versicherungen,Finanzwirtschaft,Finanzdienstleister,Risikobewertung,Kapitalanlage,Kreditwürdigkeitsprüfung,Stakeholder,Rating

Drinking and Flying: Does Alcohol Consumption Affect the Flight and Echolocation Performance of Phyllostomid Bats?

In the wild, frugivorous and nectarivorous bats often eat fermenting fruits and nectar, and thus may consume levels of ethanol that could induce inebriation. To understand if consumption of ethanol by bats alters their access to food and general survival requires examination of behavioural responses to its ingestion, as well as assessment of interspecific variation in those responses. We predicted that bats fed ethanol would show impaired flight and echolocation behaviour compared to bats fed control sugar water, and that there would be behavioural differences among species. (Chiroptera, Phyllostomidae) sugar water (44 g of table sugar in 500 ml of water) or sugar water with ethanol before challenging them to fly through an obstacle course while we simultaneously recorded their echolocation calls. We used bat saliva, a non-invasive proxy, to measure blood ethanol concentrations ranging from 0 to >0.3% immediately before flight trials. Flight performance and echolocation behaviour were not significantly affected by consumption of ethanol, but species differed in their blood alcohol concentrations after consuming it.The bats we studied display a tolerance for ethanol that could have ramifications for the adaptive radiation of frugivorous and nectarivorous bats by allowing them to use ephemeral food resources over a wide span of time. By sampling across phyllostomid genera, we show that patterns of apparent ethanol tolerance in New World bats are broad, and thus may have been an important early step in the evolution of frugivory and nectarivory in these animals

'PACLIMS': A component LIM system for high-throughput functional genomic analysis

BACKGROUND: Recent advances in sequencing techniques leading to cost reduction have resulted in the generation of a growing number of sequenced eukaryotic genomes. Computational tools greatly assist in defining open reading frames and assigning tentative annotations. However, gene functions cannot be asserted without biological support through, among other things, mutational analysis. In taking a genome-wide approach to functionally annotate an entire organism, in this application the ~11,000 predicted genes in the rice blast fungus (Magnaporthe grisea), an effective platform for tracking and storing both the biological materials created and the data produced across several participating institutions was required. RESULTS: The platform designed, named PACLIMS, was built to support our high throughput pipeline for generating 50,000 random insertion mutants of Magnaporthe grisea. To be a useful tool for materials and data tracking and storage, PACLIMS was designed to be simple to use, modifiable to accommodate refinement of research protocols, and cost-efficient. Data entry into PACLIMS was simplified through the use of barcodes and scanners, thus reducing the potential human error, time constraints, and labor. This platform was designed in concert with our experimental protocol so that it leads the researchers through each step of the process from mutant generation through phenotypic assays, thus ensuring that every mutant produced is handled in an identical manner and all necessary data is captured. CONCLUSION: Many sequenced eukaryotes have reached the point where computational analyses are no longer sufficient and require biological support for their predicted genes. Consequently, there is an increasing need for platforms that support high throughput genome-wide mutational analyses. While PACLIMS was designed specifically for this project, the source and ideas present in its implementation can be used as a model for other high throughput mutational endeavors

\u27PACLIMS\u27: a component LIM system for high-throughput functional genomic analysis

BACKGROUND: Recent advances in sequencing techniques leading to cost reduction have resulted in the generation of a growing number of sequenced eukaryotic genomes. Computational tools greatly assist in defining open reading frames and assigning tentative annotations. However, gene functions cannot be asserted without biological support through, among other things, mutational analysis. In taking a genome-wide approach to functionally annotate an entire organism, in this application the approximately 11,000 predicted genes in the rice blast fungus (Magnaporthe grisea), an effective platform for tracking and storing both the biological materials created and the data produced across several participating institutions was required. RESULTS: The platform designed, named PACLIMS, was built to support our high throughput pipeline for generating 50,000 random insertion mutants of Magnaporthe grisea. To be a useful tool for materials and data tracking and storage, PACLIMS was designed to be simple to use, modifiable to accommodate refinement of research protocols, and cost-efficient. Data entry into PACLIMS was simplified through the use of barcodes and scanners, thus reducing the potential human error, time constraints, and labor. This platform was designed in concert with our experimental protocol so that it leads the researchers through each step of the process from mutant generation through phenotypic assays, thus ensuring that every mutant produced is handled in an identical manner and all necessary data is captured. CONCLUSION: Many sequenced eukaryotes have reached the point where computational analyses are no longer sufficient and require biological support for their predicted genes. Consequently, there is an increasing need for platforms that support high throughput genome-wide mutational analyses. While PACLIMS was designed specifically for this project, the source and ideas present in its implementation can be used as a model for other high throughput mutational endeavors

Spin-Atomic Vibration Interaction and Spin-Flip Hamiltonian of a Single Atomic Spin in a Crystal Field

We derive the spin-atomic vibration interaction $V_{\rm SA}$ and the spin-flip Hamiltonian $V_{\rm SF}$ of a single atomic spin in a crystal field. We here apply the perturbation theory to a model with the spin-orbit interaction and the kinetic and potential energies of electrons. The model also takes into account the difference in vibration displacement between an effective nucleus and electrons, \Delta {{\boldmath r}}. Examining the coefficients of $V_{\rm SA}$ and $V_{\rm SF}$, we first show that $V_{\rm SA}$ appears for \Delta {{\boldmath r}}$\ne$0, while $V_{\rm SF}$ is present independently of \Delta {{\boldmath r}}. As an application, we next obtain $V_{\rm SA}$ and $V_{\rm SF}$ of an Fe ion in a crystal field of tetragonal symmetry. It is found that the magnitudes of the coefficients of $V_{\rm SA}$ can be larger than those of the conventional spin-phonon interaction depending on vibration frequency. In addition, transition probabilities per unit time due to $V_{\rm SA}$ and $V_{\rm SF}$ are investigated for the Fe ion with an anisotropy energy of $-|D|S_Z^2$, where $D$ is an anisotropy constant and $S_Z$ is the $Z$ component of a spin operator.Comment: 55 pages, 17 figures, to be published in J. Phys. Soc. Jpn. 79 (2010) No. 11, typos correcte

Adrenocortical tumours in children and adolescents: The EXPeRT/PARTNER diagnostic and therapeutic recommendations

Adrenocortical tumours (ACTs) are rare during childhood. A complete surgical resection provides the best chance of cure, but the role and efficacy of the adjuvant therapy are still controversial. Various histologic criteria of malignancy for ACTs adopted in children do not facilitate comparative studies and are not completely shared. Therefore, a sharp demarcation between benign and malignant lesions has not been recognised, making it difficult to identify who potentially needs perioperative therapy. This manuscript presents the internationally harmonised recommendations for the diagnosis and treatment of ACTs in children and adolescents, established by the European Cooperative Study Group for Paediatric Rare Tumours (EXPeRT) group within the EU-funded project PARTNER (Paediatric Rare Tumours Network - European Registry)

Thermally Activated Resonant Magnetization Tunneling in Molecular Magnets: Mn_12Ac and others

The dynamical theory of thermally activated resonant magnetization tunneling in uniaxially anisotropic magnetic molecules such as Mn_12Ac (S=10) is developed.The observed slow dynamics of the system is described by master equations for the populations of spin levels.The latter are obtained by the adiabatic elimination of fast degrees of freedom from the density matrix equation with the help of the perturbation theory developed earlier for the tunneling level splitting [D. A. Garanin, J. Phys. A, 24, L61 (1991)]. There exists a temperature range (thermally activated tunneling) where the escape rate follows the Arrhenius law, but has a nonmonotonic dependence on the bias field due to tunneling at the top of the barrier. At lower temperatures this regime crosses over to the non-Arrhenius law (thermally assisted tunneling). The transition between the two regimes can be first or second order, depending on the transverse field, which can be tested in experiments. In both regimes the resonant maxima of the rate occur when spin levels in the two potential wells match at certain field values. In the thermally activated regime at low dissipation each resonance has a multitower self-similar structure with progressively narrowing peaks mounting on top of each other.Comment: 18 pages, 8 figure

The views of young children in the UK about obesity, body size, shape and weight: a systematic review

BACKGROUND: There are high levels of concern about childhood obesity, with obese children being at higher risk of poorer health both in the short and longer terms. Children's attitudes to, and beliefs about, their bodies have also raised concern. Children themselves have a stake in this debate; their perspectives on this issue can inform the ways in which interventions aim to work.This systematic review of qualitative and quantitative research aimed to explore the views of UK children about the meanings of obesity and body size, shape or weight and their own experiences of these issues. METHODS: We conducted sensitive searches of electronic databases and specialist websites, and contacted experts. We included studies published from the start of 1997 which reported the perspectives of UK children aged 4-11 about obesity or body size, shape or weight, and which described key aspects of their methods. Included studies were coded and quality-assessed by two reviewers independently.Findings were synthesised in two analyses: i) an interpretive synthesis of findings from open-ended questions; and ii) an aggregative synthesis of findings from closed questions. We juxtaposed the findings from the two syntheses. The effect of excluding the lowest quality studies was explored. We also consulted young people to explore the credibility of a subset of findings. RESULTS: We included 28 studies. Instead of a focus on health, children emphasised the social impact of body size, describing experiences and awareness of abuse and isolation for children with a greater weight. Body size was seen as under the individual's control and children attributed negative characteristics to overweight people. Children actively assessed their own size; many wished their bodies were different and some were anxious about their shape.Reviewers judged that children's engagement and participation in discussion had only rarely been supported in the included studies, and few study findings had depth or breadth. CONCLUSIONS: Initiatives need to consider the social aspects of obesity, in particular unhelpful beliefs, attitudes and discriminatory behaviours around body size. Researchers and policy-makers should involve children actively and seek their views on appropriate forms of support around this issue

Vision Impairs the Abilities of Bats to Avoid Colliding with Stationary Obstacles

Background: Free-flying insectivorous bats occasionally collide with stationary objects they should easily detect by echolocation and avoid. Collisions often occur with lighted objects, suggesting ambient light may deleteriously affect obstacle avoidance capabilities. We tested the hypothesis that free-flying bats may orient by vision when they collide with some obstacles. We additionally tested whether acoustic distractions, such as ‘‘distress calls’ ’ of other bats, contributed to probabilities of collision. Methodology/Principal Findings: To investigate the role of visual cues in the collisions of free-flying little brown bats (Myotis lucifugus) with stationary objects, we set up obstacles in an area of high bat traffic during swarming. We used combinations of light intensities and visually dissimilar obstacles to verify that bats orient by vision. In early August, bats collided more often in the light than the dark, and probabilities of collision varied with the visibility of obstacles. However, the probabilities of collisions altered in mid to late August, coincident with the start of behavioural, hormonal, and physiological changes occurring during swarming and mating. Distress calls did not distract bats and increase the incidence of collisions. Conclusions/Significance: Our findings indicate that visual cues are more important for free-flying bats than previously recognized, suggesting integration of multi-sensory modalities during orientation. Furthermore, our study highlight