Organizational determinants of substantive sustainability reporting practices: the role of company-level fit

As sustainability reporting (SR) practices have being increasingly adopted by corporations over the last twenty years, most of the existing literature on SR has stressed the role of external determinants (such as institutional and stakeholder pressures) in explaining this uptake. However, given that recent evidence points to a broader range of motives and uses (both external and internal) of SR, we contend that its role within company-level activities deserves greater academic attention. In order to address this research gap, this paper seeks to provide a more detailed examination of the organizational characteristics acting as drivers and/or barriers of SR integration within corporate sustainability practices at the company-level. More specifically, we suggest that substantive SR implementation can be predicted by assessing the level of fit between the organization and the SR framework being adopted. Building on this hypothesis, our theoretical model defines three forms of fit (technical, cultural and political) and identifies organizational characteristics associated to each of these fits. Finally, implications for academic research, businesses and policy-makers are derived.

Uniformly reweighted belief propagation for distributed Bayesian hypothesis testing

Belief propagation (BP) is a technique for distributed inference in wireless networks and is often used even when the underlying graphical model contains cycles. In this paper, we propose a uniformly reweighted BP scheme that reduces the impact of cycles by weighting messages by a constant ?edge appearance probability? rho ? 1. We apply this algorithm to distributed binary hypothesis testing problems (e.g., distributed detection) in wireless networks with Markov random field models. We demonstrate that in the considered setting the proposed method outperforms standard BP, while maintaining similar complexity. We then show that the optimal ? can be approximated as a simple function of the average node degree, and can hence be computed in a distributed fashion through a consensus algorithm.

Laser ablation modelling of aluminium, silver and crystalline silicon for applications in photovoltaic technologies

Laser material processing is being extensively used in photovoltaic applications for both the fabrication of thin film modules and the enhancement of the crystalline silicon solar cells. The two temperature model for thermal diffusion was numerically solved in this paper. Laser pulses of 1064, 532 or 248 nm with duration of 35, 26 or 10 ns were considered as the thermal source leading to the material ablation. Considering high irradiance levels (108–109 W cm−2), a total absorption of the energy during the ablation process was assumed in the model. The materials analysed in the simulation were aluminium (Al) and silver (Ag), which are commonly used as metallic electrodes in photovoltaic devices. Moreover, thermal diffusion was also simulated for crystalline silicon (c-Si). A similar trend of temperature as a function of depth and time was found for both metals and c-Si regardless of the employed wavelength. For each material, the ablation depth dependence on laser pulse parameters was determined by means of an ablation criterion. Thus, after the laser pulse, the maximum depth for which the total energy stored in the material is equal to the vaporisation enthalpy was considered as the ablation depth. For all cases, the ablation depth increased with the laser pulse fluence and did not exhibit a clear correlation with the radiation wavelength. Finally, the experimental validation of the simulation results was carried out and the ability of the model with the initial hypothesis of total energy absorption to closely fit experimental results was confirmed.

Análisis del comportamiento de las tuberías de poliéster reforzado con fibra de vidrio con capa de arena

Aunque las primeras fábricas de tubos de poliéster reforzado con fibra de vidrio en España datan del año 1984, no es sino hasta el año 1996 cuando se comienza su utilización masiva como un sustituto de las tuberías de fribrocemento, que ya habían sido prohibidas por la legislación, debido a los efectos cancerígenos de este material. Desde entonces se ha prodigado la utilización de todas las diferentes tipologías de esta clase de tubería, de conformidad a los procesos de fabricación empleados que se encuentran recopilados en el AWWA Manual M45 (Fiberglass Pipe Design), obteniéndose muy diversos resultados. Durante estos años, ha surgido una creciente preocupación en los usuarios de este tipo de tuberías dadas las continuas y numerosas averías en todo el ámbito geográfico. Esto ha promovido el desarrollo de la presente investigaicón, que se ha dividido en dos partes y que ha concluido con la determinación de un nuevo mecanismo específico de fractura. La primera parte se centró en la obtención y desarrollo del modelo teórico que hemos venido a denominar como "Teoría de la Caja Mecánicamente Contaminada", y que está basado en la contaminación o separación por un impacto de dos de las tres capas que forman la tubería, la capa intermedia de arena y la capa más interna o "inner layer". La consecuencia es la disminución del canto resistente, la rotura del inner layer y la entrada de fluido a la capa de arena. Para la evaluación de la magnitud de esta separación se ha desarrollado un modelo analítico que ha determinado la existencia de una relación cuadrática que la rige, y que ha sido verificado mediante ensayos de impacto sobre probetas de tuberías, alcanzando ajustes de hasta el 92%. Así, se ha determinado que impactos de muy baja intensidad, del entorno de 90 a 160 Julios en tuberías Filament Winding continuo PN 16-20 (de 800 a 1000mm) pueden comprometer seriamente la integridad estructural de la tubería sin dejar, en un principio, muesca o traza alguna que pueda alertar del problema. Los siguientes pasos en el estudio se dirigieron a determinar qué otros mecanismos, aparte del golpe, podrían contaminar la tubería y a estudiar el consiguiente avance de la fractura a las capas externas. Se trataba además de analizar la aparición en el tubo de unas misteriosas manchas en forma de "piel de leopardo" y de otros fenómenos aparecidos en las averías como que algunas de las deformaciones de la rotura por presión interna son hacia el interior del tubo y no al revés, como habría sido de esperar a priori. Se optó entonces por comenzar la que ha constituido la segunda parte de la investigación. Para ello se recurrió a realizar ensayos hidráulicos en banco de pruebas a alta presión, cuyos resultados fueron sorprendentes al descubrir que en el proceso se producía la hidrólisis de la resina de poliéster no catalizada que fluía hacia el exterior del tubo. Como consecuencia se llevaron a cabo nuevos ensayos físicos y químicos para estudiar la migración del material y la hidrólisis producida en el proceso de fractura. En este estudio, resultó muy relevante el hecho de sobrepasar o no la presión que producía el desagarro entre las capas del tubo. En definitiva, en esta investigación, que ha constado de estudios analíticos y estudios experimentales, químicos y numéricos, se ha determinado un nuevo mecanismo de fractura que explica gran parte de los fallos acontecidos en las tuberías de poliéster reforzado con fibra de vidrio. Como aplicación se exponen recomendaciones para mejorar el comportamiento mecánico de esta tipología y evitar así los sobrecostes millonarios producidos por su reposición. Numerous and continuous failures in fiberglass reinforced polyester pipes of different companies and manufacturing processes of the AWWA Manual M45 (Fiberglass Pipe Design), have prompted the development of this research, that has concluded with a specific mechanism describing pipe fractures. This research was carried out via two independent studies. The first one is the development of the hypothesis that turned into the Mechanically Contaminated Layer Theory. This theory describes the fracture mchanism which explains a significant part of massive failures due to the existence of a sand layer placed near the neutral axis in the core making the composite very sensitive to impacts in fibreglass reinforced polyester pipes. These failures create interface delamination and consequently fluid can leak into supporting sand backfill thereby iniating the fracture process. In order to assess the delimination magnitude, an analytic method is developed and a squared root law between delamination and energy applied proposed. Vertical blunt ram testts on samples extracted from complete pipes have been carried out to verify this theory, reaching a goodness of fit up to 92%. It is concluded that low energy impacts, around 90-160J in 800-1000mm diameter PN 16-20 continuous filament winding pipes, can seriously compromise their structural integraty with no external trace. The next step in the study was to determine what other mechanism, apart from the brittle hit, could contaminate the pipe and to analyse the consequente advance of the fracture to the external layers. Another aim was to analyse two phenomena occurred in real pipe failures. The first one is the appearance on the tube of "leopard fur" stains on some of the analysed failures, and the other phenomenon is the "inverse fracture", in which the deformations of the failure due to internal pressure are towards the inside of the tube and not the other way round, as it would be expected. It was then chosen to follow a new branch of the investigation by hydraulic high-pressure bench tests that study seepage and load transmission. The results were very surprising as it was discovered that in the process, hydrolysis of the non-catalysed polyester resin occured, flowing towards the outer of the pipe, which entailed the development of chemical and physical tests of the exuded material to study material migration and hydrolysis of the fracture process. In this particular study it was relevant to exceed or not the pressure that produced the rip between the layers of the tube. In conclusion, a new breakage mechanism in FRP pies with sand-filled layer has been found, which explains a high part of the failure global cases. The whole failure process is justified by the Mechanically Contaminated Layer Theory, which has been corroborated by means of analytical, numerical and experimental studies. Several recommendations are also provided in order to improve the mechanical behaviour of this typology and avoid the millionaire overruns generated by its massive failures.

Does the natural "microcosm" created by Tuber aestivum affect soil microarthropods? A new hypothesis based on Collembola in truffle culture

microarthropods play an important role in fungi dispersion, but little is still known about the interaction between truffle and soil microarthropods. The aim of this study was to investigate the ability of the truffle Tuber aestivum to modify soil biogeochemistry (i.e. create a zone of scarce vegetation around the host plant, called a burn or brûlé) and to highlight the effects of the brûlé on the soil fauna community. We compared soil microarthropod communities found in the soil inside versus outside the T. aestivum brûlé with the chemistry of soil collected inside versus outside the brûlé. The study was carried out in three Mediterranean areas, two in Italy and one in Spain. The results confirmed the ability of T. aestivum to modify soil biogeochemistry in the brûlé: pH was higher and total organic carbon tended to be lower inside the brûlé compared to outside. Soil fauna communities showed some interesting differences. Some groups, such as Symphyla and Pauropoda, adapted well to the soil; some Collembolan families, and biodiversity and soil quality indices were generally higher outside the brûlé. Folsomia sp. showed higher abundance in the soil of the brûlé compared to outside. The results suggest that some Collembola groups may be attracted by the fungal metabolites produced by T. aestivum, while other Collembola and other microarthropods may find an unfavourable environment in the soil of the brûlé. The next steps will be to confirm this hypothesis and to extend the study to other keys groups such as nematodes and earthworms and to link fluctuations of soil communities with the biological phases of truffle growth.

Análisis fundamental aplicado a la industria minera : un estudio multivariante

Este trabajo tiene por objeto aplicar los principios del Value Investing a veinticuatro empresas del sector minero y definir las claves para extrapolar, en base a un análisis fundamental, una calificación para cada una de las empresas. Con este fin, se ha realizado un estudio estadístico multivariante para comparar las correlaciones existentes entre cada ratio fundamental y su evolución en bolsa a uno, tres y cinco años vista. Para procesar los datos se han utilizado los programas MATLAB y EXCEL. Sobre ellos se ha planteado una Matriz de Correlaciones de Pearson y un estudio de dispersión por cruce de pares. El análisis demostró que es posible aplicar la metodología del Value Investing a empresas del sector minero con resultados positivos aunque, el ajuste de las correlaciones, sugiere utilizar series temporales más largas y un mayor número de empresas para ganar fiabilidad en el contraste de estas hipótesis. De los estudios realizados, se deduce que unos buenos fundamentales influyen, de manera notable, a la revalorización bursátil a 3 y 5 años destacando, además, que el ajuste es mejor cuanto mayor sea este tiempo. Abstract This study aims to apply the principles of Value Investing to twenty four mining companies and, based on this fundamental study, develop a rating to classify those companies. For this purpose, we have performed a multivariate statistical study to compare the correlations between each fundamental ratio and its stock revalorization for one, three and five years. MATLAB and EXCEL have been used to process data. The statistical methods used are Pearson Matrix of Correlations and a Cross Pairs Scattering Study. The analysis showed that it is possible to apply the methodology of Value Investing to mining companies, although, the adjustment of correlations suggests using longer time series and a larger amount of companies to test these hypothesis. From the studies performed, it follows that good fundamentals significantly influence the stock market value at 3 and 5 years, noting that, the larger the period under study, the better the fit.

Patrones y procesos espaciales en poblaciones y comunidades vegetales: nuevas herramientas e hipótesis

Generalmente los patrones espaciales de puntos en ecología, se definen en el espacio bi-dimensional, donde cada punto representado por el par ordenado (x,y), resume la ubicación espacial de una planta. La importancia de los patrones espaciales de plantas radica en que proceden como respuesta ante importantes procesos ecológicos asociados a la estructura de una población o comunidad. Tales procesos incluyen fenómenos como la dispersión de semillas, la competencia por recursos, la facilitación, respuesta de las plantas ante algún tipo de estrés, entre otros. En esta tesis se evalúan los factores y potenciales procesos subyacentes, que explican los patrones de distribución espacial de la biodiversidad vegetal en diferentes ecosistemas como bosque mediterráneo, bosque tropical y matorral seco tropical; haciendo uso de nuevas metodologías para comprobar hipótesis relacionadas a los procesos espaciales. En este trabajo se utilizaron dos niveles ecológicos para analizar los procesos espaciales, el nivel de población y el nivel de comunidad, con el fin de evaluar la importancia relativa de las interacciones intraespecíficas e interespecíficas. Me centré en el uso de funciones estadísticas que resumen los patrones de puntos para explorar y hacer inferencias a partir de datos espaciales, empezando con la construcción de un nuevo modelo nulo para inferir variantes del síndrome de dispersión de una planta parásita en España central. Se analizó la dependencia de los patrones espaciales tanto de los hospedantes afectados como de los no-afectados y se observó fuerte dependencia a pequeña y mediana distancia. Se utilizaron dos funciones (kernel) para simular la dispersión de la especie parásita y se identificó consistencia de estos modelos con otros síndromes de dispersión adicionalmente a la autodispersión. Un segundo tema consistió en desarrollar un método ANOVA de dos vías? para patrones de puntos replicados donde el interés se concentró en evaluar la interacción de dos factores. Este método se aplicó a un caso de estudio que consitió en analizar la influencia de la topografía y la altitud sobre el patrón espacial de un arbusto dominante en matorral seco al sur del Ecuador, cuyos datos provienen de patrones de puntos replicados basados en diseño. Partiendo de una metodología desarrollada para procesos uni-factoriales, se construyó el método para procesos bi-factoriales y así poder evaluar el efecto de interacción. Se observó que la topografía por sí sola así como la interacción con la altitud presentaron efecto significativo sobre la formación del patrón espacial. Un tercer tema fue identificar la relación entre el patrón espacial y el síndrome de dispersión de la comunidad vegetal en el bosque tropical de la Isla de Barro Colorado (BCI), Panamá. Muchos estudios se han desarrollado en este bosque tropical y algunos han analizado la relación síndrome-patrón espacial, sin embargo lo novedoso de nuestro estudio es que se evaluaron un conjunto amplio de modelos (114 modelos) basados en procesos que incorporan la limitación de la dispersión y la heterogeneidad ambiental, y evalúan el efecto único y el efecto conjunto, para posteriormente seleccionar el modelo de mejor ajuste para cada especie. Más de la mitad de las especies presentaron patrón espacial consistente con el efecto conjutno de la limitación de la dispersión y heterogeneidad ambiental y el porcentaje restante de especies reveló en forma equitativa el efecto único de la heterogeneidad ambiental y efecto único de limitación de la dispersión. Finalmente, con la misma información del bosque tropical de BCI, y para entender las relaciones que subyacen para mantener el equilibrio de la biodiversidad, se desarrolló un índice de dispersión funcional local a nivel de individuo, que permita relacionar el patrón espacial con cuatro rasgos funcionales clave de las especies. Pese a que muchos estudios realizados involucran esta comunidad con la teoría neutral, se encontró que el ensamble de la comunidad de BCI está afectado por limitaciones de similaridad y de hábitat a diferentes escalas. ABSTRACT Overall the spatial point patterns in ecology are defined in two-dimensional space, where each point denoted by the (x,y) ordered pair, summarizes the spatial location of a plant. The spatial point patterns are essential because they arise in response to important ecological processes, associated with the structure of a population or community. Such processes include phenomena as seed dispersal, competition for resources, facilitation, and plant response to some type of stress, among others. In this thesis, some factors and potential underlying processes were evaluated in order to explain the spatial distribution patterns of plant biodiversity. It was done in different ecosystems such as Mediterranean forest, tropical forest and dry scrubland. For this purpose new methodologies were used to test hypothesis related to spatial processes. Two ecological levels were used to analyze the spatial processes, at population and community levels, in order to assess the relative importance of intraspecific and interspecific interactions. I focused on the use of spatial statistical functions to summarize point patterns to explore and make inferences from spatial data, starting with the construction of a new null model to infer variations about the dispersal syndrome of a parasitic plant in central Spain. Spatial dependence between point patterns in a multivariate point process of affected and unaffected hosts were analyzed and strong dependence was observed at small and medium distance. Two kernel functions were used to simulate the dispersion of parasitic plant and consistency of these models with other syndromes was identified, in addition to ballistic dispersion. A second issue was to analyze altitude and topography effects on the spatial population structure of a dominant shrub in the dry ecosystem in southern Ecuador, whose data come from replicated point patterns design-based. Based on a methodology developed for uni-factorial process, a method for bi-factorial processes was built to assess the interaction effect. The topography alone and interacting with altitude showed significant effect on the spatial pattern of shrub. A third issue was to identify the relationship between the spatial pattern and dispersal syndromes of plant community in the tropical forest of Barro Colorado Island (BCI), Panamá. Several studies have been developed in this tropical forest and some focused on the spatial pattern-syndrome relationship; however the novelty of our study is that a large set of models (114 models) including dispersal limitation and environmental heterogeneity were evaluated, used to identify the only and joint effect to subsequently select the best fit model for each species. Slightly more than fifty percent of the species showed spatial pattern consistent with only the dispersal limitation, and the remaining percentage of species revealed the only effect of environmental heterogeneity and habitat-dispersal limitation joined effect, equitably. Finally, with the same information from the tropical forest of BCI, and to understand the relationships underlying for balance of biodiversity, an index of the local functional dispersion was developed at the individual level, to relate the spatial pattern with four key functional traits of species. Although many studies involve this community with neutral theory, the assembly of the community is affected by similarity and habitat limitations at different scales.