From transparency to performance? Exploring how and why companies implement sustainability reporting practices.

Esta tesis se centra en el estudio de la implementación de prácticas de reporte de sostenibilidad (o RSC) en las empresas europeas. Estas prácticas han adquirido una relevancia notable a lo largo de los últimos 20 años, siendo utilizadas actualmente por el 93% de las 250 mayores empresas a nivel mundial y por más de 8000 organizaciones en total (de acuerdo a la base de datos de Global Reporting Initiative). Hasta la fecha, el considerable volumen de estudios existentes sobre las prácticas de reporte a nivel corporativo ha permitido caracterizar la influencia de una serie de factores externos (como la presión social o el comportamiento de organizaciones similares) a la hora de adoptar estas prácticas. Sin embargo, se dispone de mucho menos conocimiento respecto a las características internas que influyen en esta decisión, así como a la influencia de ambas causas (externas e internas) en la manera que el reporte se implementa una vez adoptado. Por tanto, esta tesis se centra en abordar estos dos aspectos. Para ello, se ha generado un marco conceptual que permite integrar ambas explicaciones para la adopción del reporte, combinando teorías institucionales (centradas en la influencia de fuerzas externas) y teorías organizativas (centradas en la eficiencia de una práctica a nivel de compañía). De manera análoga al ámbito de la RSC, en el cual existe una diversidad de contribuciones que reconocen la importancia de los factores externos y los factores internos (estratégicos) a la hora de impulsar estas prácticas, el marco conceptual generado tiene por objetivo propiciar un entendimiento más completo de las prácticas de reporte a nivel de compañía. De forma adicional al marco conceptual se han formulado también una serie de hipótesis específicas que relacionan la existencia de determinantes externos e internos y las distintas estrategias de implementación del reporte en cada organización.

Experimental determination of some physical properties of gasoline,ethanol and ETBE ternary blends

The addition of oxygenated renewable fuels, such as ethanol or ethyl tert-butyl ether (ETBE) to standard gasoline may be necessary to comply with some environmental directives but could also prevent compliance with some fuel regulations and could also seriously change engine performance. From this point of view, the Reid Vapour Pressure (RVP), the distillation curve, the oxygen content and the density belong to the group of the most relevant parameters. This study evaluates the influence of the simultaneous addition of ethanol and ETBE on some physical properties of engine gasoline. The main conclusion is that the simultaneous addition of ETBE and ethanol changes the RVP, the distillation curve and the density in a way that can affect engine operation and the mandatory EN 228 and ASTM D4814 standards. Some opposite properties of both oxygenates could help to increase the renewable energy content without preventing compliance with these regulations.

Governance Structure Choices in Supply Chain Management Evidence from Spanish and Chinese Pork Chain Cases

The author participated in the 6 th EU Framework Project ―Q-pork Chains (FP6-036245-2)‖ from 2007 to 2009. With understanding of work reports from China and other countries, it is found that compared with other countries, China has great problems in pork quality and safety. By comparing the pork chain management between China and Spain, It is found that the difference in governance structure is one of the main differences in pork chain management between Spain and China. In China, spot-market relationship still dominates governance structure of pork chain, especially between the numerous house-hold pig holders and the great number of small slaughters. While in Spain, chain agents commonly apply cooperatives or integrations to cooperate. It also has been proven by recent studies, that in quality management at the chain level that supply chain integration has a direct effect on quality management practices (Han, 2010). Therefore, the author started to investigate the governance structure choices in supply chain management. And it has been set as the first research objective, which is to explain the governance structure choices process and the influencing factors in supply chain management, analyzing the pork chains cases in Spain and in China. During the further investigation, the author noticed the international trade of pork between Spain and China is not smooth since the signature of bi-lateral agreement on pork trade in 2007. Thus, another objective of the research is to find and solve the problems exist in the international pork chain between Spain and China. For the first objective, to explain the governance structure choices in supply chain management, the thesis conducts research in three main sections. 10 First of all, the thesis gives a literature overview in chapter two on Supply Chain Management (SCM), agri-food chain management and pork chain management. It concludes that SCM is a systems approach to view the supply chains as a whole, and to manage the total flow of goods inventory from the supplier to the ultimate customer. It includes the bi-directional flow of products (materials and services) and information, and the associated managerial and operational activities. And it also is a customer focus to create unique and individual source of customer value with an appropriate use of resources, leading to customer satisfaction and building competitive chain advantages. Agri-food chain management and pork chain management are applications of SCM in agri-food sector and pork sector respectively. Then, the research gives a comparative study in chapter three in the pork chain and pork chain management between Spain and China. Many differences are found, while the main difference is governance structure in pork chain management. Furthermore, the author gives an empirical study on governance structure choice in chapter five. It is concluded that governance structure of supply chain consists of a collection of rules/institutions/constraints structuring the transactions between the various stakeholders. Based on the overview on literatures closely related with governance structure, such as transaction cost economics, transaction value analysis and resource-based view theories, seven hypotheses are proposed, which are: Hypothesis 1: Transaction cost has positive relationship with governance structure choice Hypothesis 2: Uncertainty has positive relationship with transaction cost; higher uncertainty exerts high transaction cost Hypothesis 3: The relationship between asset specificity and transaction cost is positive Hypothesis 4: Collaboration advantages and governance structure choice have positive relationship11 Hypothesis 5: Willingness to collaborate has positive relationship with collaboration advantages Hypothesis 6: Capability to collaborate has positive relationship with collaboration advantages Hypothesis 7: Uncertainty has negative effect on collaboration advantages It is noted that as transaction cost value is negative, the transaction cost mentioned in the hypotheses is its absolute value. To test the seven hypotheses, Structural Equation Model (SEM) is applied and data collected from 350 pork slaughtering and processing companies in Jiangsu, Shandong and Henan Provinces in China is used. Based on the empirical SEM model and its results, the seven hypotheses are proved. The author generates several conclusions accordingly. It is found that the governance structure choice of the chain not only depends on transaction cost, it also depends on collaboration advantages. Exchange partners establish more stable and more intense relationship to reduce transaction cost and to maximize collaboration advantages. ―Collaboration advantages‖ in this thesis is defined as the joint value achieved through transaction (mutual activities) of agents in supply chains. This value forms as improvements, mainly in mutual logistics systems, cash response, information exchange, technological improvements and innovative improvements and quality management improvements, etc. Governance structure choice is jointly decided by transaction cost and collaboration advantages. Chain agents take different governance structures to coordinate in order to decrease their transaction cost and to increase their collaboration advantages. In China´s pork chain case, spot market relationship dominates the governance structure among the numerous backyard pig farmer and small family slaughterhouse 12 as they are connected by acquaintance relationship and the transaction cost in turn is low. Their relationship is reliable as they know each other in the neighborhood; as a result, spot market relationship is suitable for their exchange. However, the transaction between large-scale slaughtering and processing industries and small-scale pig producers is becoming difficult. The information hold back behavior and hold-up behavior of small-scale pig producers increase transaction cost between them and large-scale slaughtering and processing industries. Thus, through the more intense and stable relationship between processing industries and pig producers, processing industries reduce the transaction cost and improve the collaboration advantages with their chain partners, in which quality and safety collaboration advantages be increased, meaning that processing industries are able to provide consumers products with better quality and higher safety. It is also drawn that transaction cost is influenced mainly by uncertainty and asset specificity, which is in line with new institutional economics theories developed by Williamson O. E. In China´s pork chain case, behavioral uncertainty is created by the hold-up behaviors of great numbers of small pig producers, while big slaughtering and processing industries having strong asset specificity. On the other hand, ―collaboration advantages‖ is influenced by chain agents´ willingness to collaborate and chain agents´ capabilities to cooperate. With the fast growth of big scale slaughtering and processing industries, they are more willing to know and make effort to cooperate with their chain members, and they are more capable to create joint value together with other chain agents. Therefore, they are now the main chain agents who drive more intense and stable governance structure in China‘s pork chain. For the other objective, to find and solve the problems in the international pork chain between Spain and China, the research gives an analysis in chapter four on the 13 international pork chain. This study gives explanations why the international trade of pork between Spain and China is not sufficient from the chain perspective. It is found that the first obstacle is the high quality and safety requirement set by Chinese government. It makes the Spanish companies difficult to get authorities to export. Other aspects, such as Spanish pork is not competitive in price compared with other countries such as Denmark, United States, Canada, etc., Chinese consumers do not have sufficient information on Spanish pork products, are also important reasons that Spain does not export great quantity of pork products to China. It is concluded that China´s government has too much concern on the quality and safety requirements to Spanish pork products, which makes trade difficult to complete. The two countries need to establish a more stable and intense trade relationship. They also should make the information exchange sufficient and efficient and try to break trade barriers. Spanish companies should consider proper price strategies to win the Chinese pork market

Multidimensional, multislaces, and multiscale MRI for quality evaluation in food.

InsideFood explicitly aims at measuring food microstructure, the spatial distribution of food components within foods, with state of the art tomographic, spectroscopic and texture measurement techniques including X-ray micro-and nano CT, MRI,OCT, NMR, TRS and SRS, and acoustic emission. Nutritional quality (sugar and gluten free cereal products), sensory quality (texture of all foods) and safety (foreign material detection in cereal products) are considered. Online and inline techniques including NMR, MRI, TRS, SRS and X-ray imaging to visualise and monitor structure will be developed.

1H HR MAS NMR metabolomic and non-destructive 2D NMR relaxometry to assess internal quality in apples.

NMR can be considered a multi-scale multidimensional technology in the sense that it provides both spatial insight at macroscopic (MRI) or microscopic level (relaxometry), together with chemical characterization (HR-MAS). In this study 296 apples (from 4 cultivars) were MRI screened (20 slices per fruit) among which 7 fruits were used for metabolomic study by 1H HR MAS in order to assess various chemical shifts: malic acid, sucrose, glucose, fructose and ethanol. On the first season, tissue samples were taken from the sound and affected apples (near the core, centre and outer part of the mesocarp) belonging to sound and affected locations, while on the second season, tissue samples were focused on the comparison between sound and affected tissue. Beside, MRI and 2D non-destructive relaxometry (on whole fruits, and localized tissue) where performed on 72 and 12 apples respectively in order to compare features at macroscopic (tissue) and microscopic (subcellular) level. HR MAS shows higher content of ?-glucose, ?-glucose, malic acid and aromatic compounds in watercore affected tissues from both seasons, while sound tissue reflects higher sucrose. Microscopic (subcellular) degradation of tissue varies according to disorder development and is in good accordance with macroscopic characterization with MRI.

Methodology for developing and application outsourcing in the cloud using SOA

New technologies such as, the new Information and Communication Technology ICT, break new paths and redefines the way we understand business, the Cloud Computing is one of them. The on demand resource gathering and the per usage payment scheme are now commonplace, and allows companies to save on their ICT investments. Despite the importance of this issue, we still lack methodologies that help companies, to develop applications oriented for its exploitation in the Cloud. In this study we aim to fill this gap and propose a methodology for the development of ICT applications, which are directed towards a business model, and further outsourcing in the Cloud. In the former the Development of SOA applications, we take, as a baseline scenario, a business model from which to obtain a business process model. To this end, we use software engineering tools; and in the latter The Outsourcing we propose a guide that would facilitate uploading business models into the Cloud; to this end we describe a SOA governance model, which controls the SOA. Additionally we propose a Cloud government that integrates Service Level Agreements SLAs, plus SOA governance, and Cloud architecture. Finally we apply our methodology in an example illustrating our proposal. We believe that our proposal can be used as a guide/pattern for the development of business applications.