A Content Analysis of Sustainability Reporting to Frame the Heterogeneity in Corporate Environment Sustainability Practices

While extant research has examined many aspects of differential corporate environmental outcomes and behavior, a holistic and integrated view of heterogeneity in corporate environment sustainability (CES) practices remains a puzzle to be fully unraveled – its extent and nature, its relationship to macro or micro level influences, or strategic orientations. Such a perspective would be meaningful for the field given notable strides in CES practices and the corporate social responsibility agenda over the last two decades, in the backdrop of altered global socio-political sensitivities and technological advances. To partly address this gap, this exploratory research adopted a content analysis approach to code patterns in the sustainability disclosures of the 160 largest global firms spread over 8 years. The sample of firms spanned seven industries, nine countries and three continents thereby presenting data rich and diverse enough in several dimensions to be representative of global heterogeneity in CES practices. Through a factor analysis of the coded data, four strategic CES orientations were extracted through the analysis, that effectively straddles most of the variation observed in current CES practices – one that seeks to reduce environmental damage on account of the firm’s operations, another that prioritizes minimalism, a third that focuses on broader ecological status quo, and a final one that champions the ‘business of green’, extending the CES agenda beyond the firm’s boundaries. These environment sustainability strategy orientations are further examined to elicit prominent patterns and explore plausible antecedents.

Problems Occurring in the Process of Audit by Taking into Consideration their Theoretic Aspects against the Background of Reforms Conducted in a Country: The Example of Georgia

The purpose of this article is an examination of the meaning of theoretic aspects of audit in the context of solving of specific problems of the audit. The audit’s aim is the estimation of financial statements by the auditor, i.e. if they are prepared according to the basic requirements of current financial statements. By examination of concrete examples, we can clearly see problems created in an audit and in often cases, those contradictions which can be caused by incompliance of matters regulated by legislation and by reality. An important part of this work is the analysis of reform in the direction of business accounting, statements and audit in Georgia and its comparison with EU countries. In the article, attention is concentrated on the analysis of specific problems of auditing practice and ways of their solving by taking into consideration theoretical aspects of the audit are proposed.

Characterization of Extreme Low-Resolution Digital Encoder for Control System with Sinusoidal Reference Signal

Low-resolution digital encoder (LRDE) is commonly adopted as a position sensor in low-cost and resource-constraint applications. Traditionally, a digital encoder is modeled as a quantizer without considering the initial position of the LRDE. However, it cannot be applied to extreme LRDE for which stroke of angular motion is only a few times of resolution of the encoder. Besides, the actual angular motion is substantially distorted by this extreme LRDE so that the encoder reading does not faithfully represent the actual angular motion. This paper presents a modeling method for extreme LRDE by taking into account the initial position of the LRDE. For a control system with sinusoidal reference signal and extreme LRDE, this paper analyzes the characteristics of angular motion. Specifically, two descriptors of sinusoidal angular motion are studied, which essentially sheds light on the actual angular motion from extreme LRDE.

Improving the Performances of the nMPRA Architecture by Implementing Specific Functions in Hardware

Minimizing the response time to asynchronous events in a real-time system is an important factor in increasing the speed of response and an interesting concept in designing equipment fast enough for the most demanding applications. The present article will present the results regarding the validation of the nMPRA (Multi Pipeline Register Architecture) architecture using the FPGA Virtex-7 circuit. The nMPRA concept is a hardware processor with the scheduler implemented at the processor level; this is done without affecting a possible bus communication, as is the case with the other CPU solutions. The implementation of static or dynamic scheduling operations in hardware and the improvement of handling interrupts and events by the real-time executive described in the present article represent a key solution for eliminating the overhead of the operating system functions. The nMPRA processor is capable of executing a preemptive scheduling, using various algorithms without a software scheduler. Therefore, we have also presented various scheduling methods and algorithms used in scheduling the real-time tasks.

An Alternative Approach for Assessing the Impact of Cutting Conditions on Surface Roughness Using Single Decision Tree

In this study, an approach to identify factors affecting on surface roughness in a machining process is presented. This study is based on 81 data about surface roughness over a wide range of cutting tools (conventional, cutting tool with holes, cutting tool with composite material), workpiece materials (AISI 1045 Steel, AA2024 aluminum alloy, A48-class30 gray cast iron), spindle speed (630-1000 rpm), feed rate (0.05-0.075 mm/rev), depth of cut (0.05-0.15 mm) and tool overhang (41-65 mm). A single decision tree (SDT) analysis was done to identify factors for predicting a model of surface roughness, and the CART algorithm was employed for building and evaluating regression tree. Results show that a single decision tree is better than traditional regression models with higher rate and forecast accuracy and strong value.

The Effect of the Hemispheres of the Brain and the Tone of Voice on Persuasion

This study investigates whether participants experience different levels of persuasion depending on the hemisphere of the brain and the tone of voice. The experiment was performed on 96 volunteer undergraduate students taking an introductory course in psychology. The participants took part in a 2 x 3 (Hemisphere: left, right x Tone of Voice: positive, neutral, negative) Mixed Factorial Design to measure how much a person was persuaded. Results showed that the hemisphere of the brain and the tone of voice used did not significantly affect the results individually. Furthermore, there was no interaction effect. Therefore, the hemispheres of the brain and the tone of voice employed play insignificant roles in persuading a person.

Optimization of the Aerodynamic Performances of an Unmanned Aerial Vehicle

This document provides numerical and experimental optimization of the aerodynamic performance of a drone equipped with three types of horizontal stabilizer. To build this optimal configuration, an experimental and numerical study was conducted on three parameters: the geometry of the stabilizer (horizontal form or reverse V form), the position of the horizontal stabilizer (up or down), and the landing gear position (closed or open). The results show that up-stabilizer position with respect to the horizontal plane of the fuselage provides better aerodynamic performance, and that the landing gear increases the lift in the zone of stability, that is to say where the flow is not separated.

The Analysis of Secondary Case Studies as a Starting Point for Grounded Theory Studies: An Example from the Enterprise Software Industry

A fundamental principle of Grounded Theory (GT) is to prevent the formation of preconceived theories. This implies the need to start a research study with an open mind and to avoid being absorbed by the existing literature. However, to start a new study without an understanding of the research domain and its context can be extremely challenging. This paper presents a research approach that simultaneously supports a researcher to identify and to focus on critical areas of a research project and prevent the formation of prejudiced concepts by the current body of literature. This approach comprises of four stages: Selection of secondary case studies, analysis of secondary case studies, development of an initial conceptual framework, development of an initial interview guide. The analysis of secondary case studies as a starting point for a research project allows a researcher to create a first understanding of a research area based on real-world cases without being influenced by the existing body of theory. It enables a researcher to develop through a structured course of actions a firm guide that establishes a solid starting point for further investigations. Thus, the described approach may have significant implications for GT researchers who aim to start a study within a given research area.

Metal Ship and Robotic Car: A Hands-On Activity to Develop Scientific and Engineering Skills for High School Students

Metal Ship and Robotic Car is one of the hands-on activities in the course, the Fundamental of Engineering that can be divided into three parts. The first part, the metal ships, was made by using engineering drawings, physics and mathematics knowledge. The second part is where the students learned how to construct a robotic car and control it using computer programming. In the last part, the students had to combine the workings of these two objects in the final testing. This aim of study was to investigate the effectiveness of hands-on activity by integrating Science, Technology, Engineering and Mathematics (STEM) concepts to develop scientific and engineering skills. The results showed that the majority of students felt this hands-on activity lead to an increased confidence level in the integration of STEM. Moreover, 48% of all students engaged well with the STEM concepts. Students could obtain the knowledge of STEM through hands-on activities with the topics science and mathematics, engineering drawing, engineering workshop and computer programming; most students agree and strongly agree with this learning process. This indicated that the hands-on activity: “Metal Ship and Robotic Car” is a useful tool to integrate each aspect of STEM. Furthermore, hands-on activities positively influence a student’s interest which leads to increased learning achievement and also in developing scientific and engineering skills.

Growth and Anatomical Responses of Lycopersicon esculentum (Tomatoes) under Microgravity and Normal Gravity Conditions

Microgravity is known to be a major abiotic stress in space which affects plants depending on the duration of exposure. In this work, tomatoes seeds were exposed to long hours of simulated microgravity condition using a one-axis clinostat. The seeds were sown on a 1.5% combination of plant nutrient and agar-agar solidified medium in three Petri dishes. One of the Petri dishes was mounted on the clinostat and allowed to rotate at the speed of 20 rpm for 72 hours, while the others were subjected to the normal gravity vector. The anatomical sections of both clinorotated and normal gravity plants were made after 72 hours and observed using a Phase-contrast digital microscope. The percentage germination, as well as the growth rate of the normal gravity seeds, was higher than the clinorotated ones. The germinated clinorotated roots followed different directions unlike the normal gravity ones which grew towards the direction of gravity vector. The clinostat was able to switch off gravistimulation. Distinct cellular arrangement was observed for tomatoes under normal gravity condition, unlike those of clinorotated ones. The root epidermis and cortex of normal gravity are thicker than the clinorotated ones. This implied that under long-term microgravity influence, plants do alter their anatomical features as a way of adapting to the stress condition.

Ethno-Botanical Diversity and Conservation Status of Medicinal Flora at High Terrains of Garhwal (Uttarakhand) Himalaya, India: A Case Study in Context to Multifarious Tourism Growth and Peri-Urban Encroachments

The high terrains of Garhwal (Uttarakhand) Himalaya are the niches of a number of rare and endemic plant species of great therapeutic importance. However, the wild flora of the area is still under a constant threat due to rapid upsurge in human interferences, especially through multifarious tourism growth and peri-urban encroachments. After getting the status of a ‘Special State’ of the country since its inception in the year 2000, this newly borne State led to very rapid infrastructural growth and development. Consequently, its townships started expanding in an unmanaged way grabbing nearby agricultural lands and forest areas into peri-urban landscapes. Simultaneously, a boom in tourism and pilgrimage in the state and the infrastructural facilities raised by the government for tourists/pilgrims are destroying its biodiversity. Field survey revealed 242 plant species of therapeutic significance naturally growing in the area and being utilized by local inhabitants as traditional medicines. On conservation scale, 6 species (2.2%) were identified as critically endangered, 19 species (7.1%) as the endangered ones, 8 species (3.0%) under rare category, 17 species (6.4%) as threatened and 14 species (5.2%) as vulnerable. The Government of India has brought mega-biodiversity hot spots of the state under Biosphere Reserve, National Parks, etc. restricting all kinds of human interferences; however, the two most sacred shrines of Hindus and Sikhs viz. Shri Badrinath and Shri Hemkunt Sahib, and two great touristic attractions viz. Valley of Flowers and Auli-Joshimath Skiing Track oblige the government to maintain equilibrium between entries of visitors vis-à-vis biodiversity conservation in high terrains of Uttarakhand Himalaya.

Modelling a Hospital as a Queueing Network: Analysis for Improving Performance

In this paper, the flow of different classes of patients into a hospital is modelled and analyzed by using the queueing network analyzer (QNA) algorithm and discrete event simulation. Input data for QNA are the rate and variability parameters of the arrival and service times in addition to the number of servers in each facility. Patient flows mostly match real flow for a hospital in Egypt. Based on the analysis of the waiting times, two approaches are suggested for improving performance: Separating patients into service groups, and adopting different service policies for sequencing patients through hospital units. The separation of a specific group of patients, with higher performance target, to be served separately from the rest of patients requiring lower performance target, requires the same capacity while improves performance for the selected group of patients with higher target. Besides, it is shown that adopting the shortest processing time and shortest remaining processing time service policies among other tested policies would results in, respectively, 11.47% and 13.75% reduction in average waiting time relative to first come first served policy.

Investigation of Threshold Voltage Shift in Gamma Irradiated N-Channel and P-Channel MOS Transistors of CD4007

The ionizing radiations cause different kinds of damages in electronic components. MOSFETs, most common transistors in today’s digital and analog circuits, are severely sensitive to TID damage. In this work, the threshold voltage shift of CD4007 device, which is an integrated circuit including P-channel and N-channel MOS transistors, was investigated for low dose gamma irradiation under different gate bias voltages. We used linear extrapolation method to extract threshold voltage from ID-VG characteristic curve. The results showed that the threshold voltage shift was approximately 27.5 mV/Gy for N-channel and 3.5 mV/Gy for P-channel transistors at the gate bias of |9 V| after irradiation by Co-60 gamma ray source. Although the sensitivity of the devices under test were strongly dependent to biasing condition and transistor type, the threshold voltage shifted linearly versus accumulated dose in all cases. The overall results show that the application of CD4007 as an electronic buffer in a radiation therapy system is limited by TID damage. However, this integrated circuit can be used as a cheap and sensitive radiation dosimeter for accumulated dose measurement in radiation therapy systems.

The Political Biographies of Social Workers: A Qualitative Study of the Political Lives of Social Workers

This paper will explore the political biographies of social workers in a neoliberal era. The findings are based on a research project for a successfully completed professional doctorate in social work. The methodology deployed for the research is a combination of constructivist grounded theory and biographical inquiry. The paper will present findings from 14 biographical interviews and will focus on one case study of a participant whose life story is richly informed by political social work. The 14 participants reflect different genders, ethnic identities, cultural and linguistic identities, age and length of social work careers. The participants also reflect different forms of political engagement, such as, as political activists and members of political parties, including parliamentarians. The findings demonstrate how deeply ingrained the social work identity is amongst the participants and how their political identity has remained strongly social democratic in nature despite the many changes in the social work profession since the rise of neoliberalism as a thought collective and policy package. The individual case study will explore the early roots of political identity in the childhood and nurturing years and the interface with subsequent social work and political careers. It will also explore the evolution of the participant’s political identity in the social work career. The case study will also present findings on how the participant has contributed to the political field with policy involvement and initiatives. The presentation will conclude with a discussion on how this particular group of social workers can best contribute to the future direction of the social work profession.

Statistical Modeling of Mandarin Tone Sandhi: Neutralization of Underlying Pitch Targets

This study statistically models the surface f0 contour and the underlying pitch target of a well-studied third sandhi tone of Mandarin Chinese. Although the growth curve analysis on the surface f0 contours indicates non-neutralization of this sandhi tone (T3) and the base T2, their underlying pitch targets do show neutralization. These results in Mandarin are also consistent with the perception of native speakers, where they cannot distinguish the third T3 from the base T2, compensating contextual variation. It is possible to use the proposed statistical procedure of testing underlying pitch targets to verify tone sandhi processes in other tonal languages.

Measurement of Intellectual Capital in an Algerian Company

Every modern company should measure the value of its intellectual capital and to report to complement the traditional annual balance sheets. The purpose of this work is to measure the intellectual capital in an Algerian company (or production system) using the Weightless Wealth Tool Kit (WWTK). The results of the measurement of intellectual capital are supplemented by traditional financial ratios. The measurement was applied to the National Company of Wells Services (ENSP) in Hassi Messaoud city, in the south of Algeria. We calculated the intellectual capital (intangible resources) of the ENSP to help the organization to better capitalize on its potential of workers and their know-how. The intangible value of the ENSP is evaluated at 16,936,173,345 DA in 2015.

Innovative Design Considerations for Adaptive Spacecraft

Space technologies have changed the way we live in the present day society and manage many aspects of our daily affairs through Remote sensing, Navigation & Communications. Further, defense and military usage of spacecraft has increased tremendously along with civilian purposes. The number of satellites deployed in space in Low Earth Orbit (LEO), Medium Earth Orbit (MEO), and the Geostationary Orbit (GEO) has gone up. The dependency on remote sensing and operational capabilities are most invariably to be exploited more and more in future. Every country is acquiring spacecraft in one way or other for their daily needs, and spacecraft numbers are likely to increase significantly and create spacecraft traffic problems. The aim of this research paper is to propose innovative design concepts for adaptive spacecraft. The main idea here is to improve existing design methods of spacecraft design and development to further improve upon design considerations for futuristic adaptive spacecraft with inbuilt features for automatic adaptability and self-protection. In other words, the innovative design considerations proposed here are to have future spacecraft with self-organizing capabilities for orbital control and protection from anti-satellite weapons (ASAT). Here, an attempt is made to propose design and develop futuristic spacecraft for 2030 and beyond due to tremendous advancements in VVLSI, miniaturization, and nano antenna array technologies, including nano technologies are expected.

The Characteristics of Transformation of Institutional Changes and Georgia

The analysis of transformation of institutional changes outlines two important characteristics. These are: the speed of the changes and their sequence. Successful transformation must be carried out in three different stages; On the first stage, macroeconomic stabilization must be achieved with the help of fiscal and monetary tools. Two-tier banking system should be established and the active functions of central bank should be replaced by the passive ones (reserve requirements and refinancing rate), together with the involvement growth of private sector. Fiscal policy by itself here means the creation of tax system which must replace previously existing direct state revenues; the share of subsidies in the state expenses must be reduced also. The second stage begins after reaching the macroeconomic stabilization at a time of change of formal institutes which must stimulate the private business. Corporate legislation creates a competitive environment at the market and the privatization of state companies takes place. Bankruptcy and contract law is created. he third stage is the most extended one, which means the formation of all state structures that is necessary for the further proper functioning of a market economy. These three stages about the cycle period of political and social transformation and the hierarchy of changes can also be grouped by the different methodology: on the first and the most short-term stage the transfer of power takes place. On the second stage institutions corresponding to new goal are created. The last phase of transformation is extended in time and it includes the infrastructural, socio-cultural and socio-structural changes. The main goal of this research is to explore and identify the features of such kind of models.

Nutritional Potential and Functionality of Whey Powder Influenced by Different Processing Temperature and Storage

Whey is an excellent food ingredient owing to its high nutritive value and its functional properties. However, composition of whey varies depending on composition of milk, processing conditions, processing method, and its whey protein content. The aim of this study was to prepare a whey powder from raw whey and to determine the influence of different processing temperatures (160 and 180 °C) on the physicochemical, functional properties during storage of 180 days and on whey protein denaturation. Results have shown that temperature significantly (P < 0.05) affects the pH, acidity, non-protein nitrogen (NPN), protein total soluble solids, fat and lactose contents. Significantly (p < 0.05) higher foaming capacity (FC), foam stability (FS), whey protein nitrogen index (WPNI), and a lower turbidity and solubility index (SI) were observed in whey powder processed at 160 °C compared to whey powder processed at 180 °C. During storage of 180 days, slow but progressive changes were noticed on the physicochemical and functional properties of whey powder. Reverse phase-HPLC analysis revealed a significant (P < 0.05) effect of temperature on whey protein contents. Denaturation of β-Lactoglobulin is followed by α-lacalbumin, casein glycomacropeptide (CMP/GMP), and bovine serum albumin (BSA).

Lab Activities for Introducing Nanoscience to Teachers and Students

Nanoscience has become one of the main science fields in the world; its importance is reflected in both society and industry; therefore, it is very important to intensify educational programs among teachers and students that aim to introduce "Nano Concepts" to them. Two different lab activities were developed for demonstrating the importance of nanoscale materials using unique points of view. In the first, electrical conductive films made of silver nanoparticles were fabricated. The silver nanoparticles were protected against aggregation using electrical conductive polypyrrole, which acts also as conductive bridge between them. The experiments show a simpler way for fabricating conductive thin film than the much more complicated and costly conventional method. In the second part, the participants could produce emulsions of liposome structures using Phosphatidylcholine as a surfactant, and following by minimizing the size of it from micro-scale to nanometer scale (400 nm), using simple apparatus called Mini-Extruder, in that way the participants could realize the change in solution transparency, and the effect of Tyndall when the size of the liposomes is reduced. Freshmen students from the Academic Arab College for Education in Haifa, Israel, who are studying to become science teachers, participated in this lab activity as part of the course "Chemistry in the Lab". These experiments are appropriate for teachers, high school and college students.