Does stakeholder pressure influence corporate GHG emissions reporting? Empirical evidence from Europe

Purpose – The purpose of this paper is to seek to shed light on the practice of incomplete corporate disclosure of quantitative Greenhouse gas (GHG) emissions and investigates whether external stakeholder pressure influences the existence, and separately, the completeness of voluntary GHG emissions disclosures by 431 European companies. Design/methodology/approach – A classification of reporting completeness is developed with respect to the scope, type and reporting boundary of GHG emissions based on the guidelines of the GHG Protocol, Global Reporting Initiative and the Carbon Disclosure Project. Logistic regression analysis is applied to examine whether proxies for exposure to climate change concerns from different stakeholder groups influence the existence and/or completeness of quantitative GHG emissions disclosure. Findings – From 2005 to 2009, on average only 15 percent of companies that disclose GHG emissions report them in a manner that the authors consider complete. Results of regression analyses suggest that external stakeholder pressure is a determinant of the existence but not the completeness of emissions disclosure. Findings are consistent with stakeholder theory arguments that companies respond to external stakeholder pressure to report GHG emissions, but also with legitimacy theory claims that firms can use carbon disclosure, in this case the incomplete reporting of emissions, as a symbolic act to address legitimacy exposures. Practical implications – Bringing corporate GHG emissions disclosure in line with recommended guidelines will require either more direct stakeholder pressure or, perhaps, a mandated disclosure regime. In the meantime, users of the data will need to carefully consider the relevance of the reported data and develop the necessary competencies to detect and control for its incompleteness. A more troubling concern is that stakeholders may instead grow to accept less than complete disclosure. Originality/value – The paper represents the first large-scale empirical study into the completeness of companies’ disclosure of quantitative GHG emissions and is the first to analyze these disclosures in the context of stakeholder pressure and its relation to legitimation.

Exploring the role the brand plays in the choice of charity by UK volunteers

Charities need to understand why volunteers choose one brand rather than another in order to attract more volunteers to their organisation. There has been considerable academic interest in understanding why people volunteer generally. However, this research explores the more specific question of why a volunteer chooses one charity brand rather than another. It builds on previous conceptualisations of volunteering as a consumption decision. Seen through the lens of the individual volunteer, it considers the under-researched area of the decision-making process. The research adopts an interpretivist epistemology and subjectivist ontology. Qualitative data was collected through depth interviews and analysed using both Means-End Chain (MEC) and Framework Analysis methodology. The primary contribution of the research is to theory: understanding the role of brand in the volunteer decision-making process. It identifies two roles for brand. The first is as a specific reason for choice, an ‘attribute’ of the decision. Through MEC, volunteering for a well-known brand connects directly through to a sense of self, both self-respect but also social recognition by others. All four components of the symbolic consumption construct are found in the data: volunteers choose a well-known brand to say something about themselves. The brand brings credibility and reassurance, it reduces the risk and enables the volunteer to meet their need to make a difference and achieve a sense of accomplishment. The second closely related role for brand is within the process of making the volunteering decision. Volunteers built up knowledge about the charity brands from a variety of brand touchpoints, over time. At the point of decision-making that brand knowledge and engagement becomes relevant, enabling some to make an automatic choice despite the significant level of commitment being made. The research identifies four types of decision-making behaviour. The research also makes secondary contributions to MEC methodology and to the non-profit context. It concludes within practical implications for management practice and a rich agenda for future research.

Exact Search Directions for Optimization of Linear and Nonlinear Models Based on Generalized Orthonormal Functions

A novel technique for selecting the poles of orthonormal basis functions (OBF) in Volterra models of any order is presented. It is well-known that the usual large number of parameters required to describe the Volterra kernels can be significantly reduced by representing each kernel using an appropriate basis of orthonormal functions. Such a representation results in the so-called OBF Volterra model, which has a Wiener structure consisting of a linear dynamic generated by the orthonormal basis followed by a nonlinear static mapping given by the Volterra polynomial series. Aiming at optimizing the poles that fully parameterize the orthonormal bases, the exact gradients of the outputs of the orthonormal filters with respect to their poles are computed analytically by using a back-propagation-through-time technique. The expressions relative to the Kautz basis and to generalized orthonormal bases of functions (GOBF) are addressed; the ones related to the Laguerre basis follow straightforwardly as a particular case. The main innovation here is that the dynamic nature of the OBF filters is fully considered in the gradient computations. These gradients provide exact search directions for optimizing the poles of a given orthonormal basis. Such search directions can, in turn, be used as part of an optimization procedure to locate the minimum of a cost-function that takes into account the error of estimation of the system output. The Levenberg-Marquardt algorithm is adopted here as the optimization procedure. Unlike previous related work, the proposed approach relies solely on input-output data measured from the system to be modeled, i.e., no information about the Volterra kernels is required. Examples are presented to illustrate the application of this approach to the modeling of dynamic systems, including a real magnetic levitation system with nonlinear oscillatory behavior.

ROOT PROBLEM FOR CONVENIENT MAPS

In this paper we study when the minimal number of roots of the so-called convenient maps horn two-dimensional CW complexes into closed surfaces is zero We present several necessary and sufficient conditions for such a map to be root free Among these conditions we have the existence of specific fittings for the homomorphism induced by the map on the fundamental groups, existence of the so-called mutation of a specific homomorphism also induced by the map, and existence of particular solutions of specific systems of equations on free groups over specific subgroups

Invariant theory and reversible-equivariant vector fields

In this paper we present results for the systematic study of reversible-equivariant vector fields - namely, in the simultaneous presence of symmetries and reversing symmetries - by employing algebraic techniques from invariant theory for compact Lie groups. The Hilbert-Poincare series and their associated Molien formulae are introduced,and we prove the character formulae for the computation of dimensions of spaces of homogeneous anti-invariant polynomial functions and reversible-equivariant polynomial mappings. A symbolic algorithm is obtained for the computation of generators for the module of reversible-equivariant polynomial mappings over the ring of invariant polynomials. We show that this computation can be obtained directly from a well-known situation, namely from the generators of the ring of invariants and the module of the equivariants. (C) 2008 Elsevier B.V, All rights reserved.

Large time behaviour for functional differential equations with dominant eigenvalues of arbitrary order

The spectral theory for linear autonomous neutral functional differential equations (FDE) yields explicit formulas for the large time behaviour of solutions. Our results are based on resolvent computations and Dunford calculus, applied to establish explicit formulas for the large time behaviour of solutions of FDE. We investigate in detail a class of two-dimensional systems of FDE. (C) 2009 Elsevier Inc. All rights reserved.

Twofold adaptive partition of unity implicits

Partition of Unity Implicits (PUI) has been recently introduced for surface reconstruction from point clouds. In this work, we propose a PUI method that employs a set of well-observed solutions in order to produce geometrically pleasant results without requiring time consuming or mathematically overloaded computations. One feature of our technique is the use of multivariate orthogonal polynomials in the least-squares approximation, which allows the recursive refinement of the local fittings in terms of the degree of the polynomial. However, since the use of high-order approximations based only on the number of available points is not reliable, we introduce the concept of coverage domain. In addition, the method relies on the use of an algebraically defined triangulation to handle two important tasks in PUI: the spatial decomposition and an adaptive polygonization. As the spatial subdivision is based on tetrahedra, the generated mesh may present poorly-shaped triangles that are improved in this work by means a specific vertex displacement technique. Furthermore, we also address sharp features and raw data treatment. A further contribution is based on the PUI locality property that leads to an intuitive scheme for improving or repairing the surface by means of editing local functions.

Experimental identification of chaotic fibers

In a 2D parameter space, by using nine experimental time series of a Clitia`s circuit, we characterized three codimension-1 chaotic fibers parallel to a period-3 window. To show the local preservation of the properties of the chaotic attractors in each fiber, we applied the closed return technique and two distinct topological methods. With the first topological method we calculated the linking, numbers in the sets of unstable periodic orbits, and with the second one we obtained the symbolic planes and the topological entropies by applying symbolic dynamic analysis. (C) 2007 Elsevier Ltd. All rights reserved.

On S-matrix factorization of the Landau-Lifshitz model

We consider the three-particle scattering S-matrix for the Landau-Lifshitz model by directly computing the set of the Feynman diagrams up to the second order. We show, following the analogous computations for the non-linear Schrdinger model [1, 2], that the three-particle S-matrix is factorizable in the first non-trivial order.

Quasi-perfect state transfer in a bosonic dissipative network

In this paper we propose a scheme for quasi-perfect state transfer in a network of dissipative harmonic oscillators. We consider ideal sender and receiver oscillators connected by a chain of nonideal transmitter oscillators coupled by nearest-neighbour resonances. From the algebraic properties of the dynamical quantities describing the evolution of the network state, we derive a criterion, fixing the coupling strengths between all the oscillators, apart from their natural frequencies, enabling perfect state transfer in the particular case of ideal transmitter oscillators. Our criterion provides an easily manipulated formula enabling perfect state transfer in the special case where the network nonidealities are disregarded. We also extend such a criterion to dissipative networks where the fidelity of the transferred state decreases due to the loss mechanisms. To circumvent almost completely the adverse effect of decoherence, we propose a protocol to achieve quasi-perfect state transfer in nonideal networks. By adjusting the common frequency of the sender and the receiver oscillators to be out of resonance with that of the transmitters, we demonstrate that the sender`s state tunnels to the receiver oscillator by virtually exciting the nonideal transmitter chain. This virtual process makes negligible the decay rate associated with the transmitter line at the expense of delaying the time interval for the state transfer process. Apart from our analytical results, numerical computations are presented to illustrate our protocol.

A three-state model for the photophysics of guanine

The nonadiabatic photochemistry of the guanine molecule (2-amino-6-oxopurine) and some of its tautomers has been studied by means of the high-level theoretical ab initio quantum chemistry methods CASSCF and CASPT2. Accurate computations, based by the first time on minimum energy reaction paths, states minima, transition states, reaction barriers, and conical intersections on the potential energy hypersurfaces of the molecules lead to interpret the photochemistry of guanine and derivatives within a three-state model. As in the other purine DNA nucleobase, adenine, the ultrafast subpicosecond fluorescence decay measured in guanine is attributed to the barrierless character of the path leading from the initially populated (1)(pi pi* L-a) spectroscopic state of the molecule toward the low-lying methanamine-like conical intersection (gs/pi pi* L-a)(CI). On the contrary, other tautomers are shown to have a reaction energy barrier along the main relaxation profile. A second, slower decay is attributed to a path involving switches toward two other states, (1)(pi pi* L-b) and, in particular, (1)(n(o)pi*), ultimately leading to conical intersections with the ground state. A common framework for the ultrafast relaxation of the natural nucleobases is obtained in which the predominant role of a pi pi*-type state is confirmed.

En vältränad och hälsosam kropp - eller bara en täckmantel för vad det egentligen handlar om? : En innehållsanalys av träningstidningarna Body och Fitness

The aim with this Essay is to examine the two most read magazines in Sweden covering the areas of exercising, fitness, bodybuilding, diets and “wellness” –Fitness and Body. Fitness’s target group is predominantly woman, while Body is almost exclusively read by men. The analysis is first done quantitatively, by systematically categorising the contents of the magazines. Then a qualitative analysis is made. Using two different theories, Anja Hirdman’s gender concept along with her constructivistic media perspective and the theory of Symbolic Interactionism, i try to answer the following questions; Does the two magazines term of address and language differ from one and other? And if that is the case, in what way? With point of departure from contents and subject areas, how are the two magazines compounded? How can the underlying message in the different articles be interpreted?The analysis shows that both magazines followed their purpose of writing about exercising in general, diet, fitness and bodybuilding. However, the magazine Fitness writes more often then Body about matters not following the given purpose, and the language in Body is more informative and general in comparison with the language used in Fitness. Still, the messages sent out by the different articles are in majority of the respects similar. Both magazines are portraying body ideals who can be understand as extreme. In Body the message feels fairly straight, “Build bigger muscles and burn more fat”, whereas Fitness willingly use the concept of “wellness” as a cover for what the message really is, namely “get your self a rock hard body through dieting and hard training”!

Med perspektiv på gymnasievalet : en kvalitativ undersökning av motiv, värderingar och attityder som väglett några ungdomar inför deras gymnasieval

Vid femton års ålder ställs skolungdomar i vårt land inför ett beslut som sannolikt kommer att få konsekvenser för dem under lång tid. De ska då välja vilket gymnasieprogram de ska gå under de närmast följande tre åren, en tid under vilken de i hög grad formar sin identitet och skapar nya nätverk. Gymnasieutbildningen ger dessutom en första inriktning inför deras studie- och yrkeskarriär och valet kan därför ses som en manifestation av vad den unga människan har tänkt med sitt liv.Syftet med denna uppsats är att undersöka vilka motiv, värderingar och attityder som väglett några ungdomar vid deras val av gymnasieprogram. Min utgångspunkt är att det kan finnas en rad olika faktorer som spelar in och mina frågeställningar är därför:•Vilken roll har viktiga personer i den närmaste omgivningen, som föräldrar, syskon och kompisar spelat?•Vilken betydelse har individens egna biografiska erfarenheter av skola och arbete haft?•Hur kan valet av program relateras till deras nuvarande självbild eller identitet?•Kan individens mer kulturellt grundade attityder till arbete och karriär ha påverkat beslutet?•Finns det uttalade eller outtalade framtidsplaner eller livsprojekt i bakgrunden?•Vilken betydelse har individens förhållande till samhällets strukturella mönster vad gäller klass och kön i dessa fall?Undersökningen har genomförts i form av en fokusgrupp och kvalitativa intervjuer där fem gymnasieelever deltagit. De gick första året och hade därmed redan gjort sina val och dessutom påbörjat sin utbildning. Perspektivet för dem är retrospektivt.De teoretiska perspektiv jag har tillämpat på intervjumaterialet är tre: Med symbolisk interaktionism har jag försökt lägga ett aktörsperspektiv. Med Bourdieus begrepp habitus och kapital anlade jag ett strukturellt perspektiv. Slutligen har jag, med begreppet livsprojekt, velat koppla samman de intervjuades värderingsmönster med deras gymnasieval.De slutsatser som kan dras är att alla dessa perspektiv har sin tillämpning, ibland på en och samma individ. Men det har varit lättare att påvisa aktörskapet än de strukturella faktorerna. Vad gäller värderingsmönstren har undersökningen gett en mångtydig bild.

Broschyr om avändarprofiler

The project group is participating in a measuring project that is a cooperation between CIT EnergyManagement AB, the Measuring unit of Chalmers and College of Dalarna.The results from the measurementswill be put together and presented in a brochure.When designing the brochure a great deal of planning has been made how to attract the targetgroup.To make the contents of the brochure more attractive, which mainly will contain text, a lot of imageswith a symbolic substance have been used. To keep the brochure together it has been divided into fivechapters that each has been given one specific colour. The colours are consistent on initials, headlinesand images.At the moment the results of the measurements are not yet ready and the text for the brochure is notpossible to complete now. This project is expected to finish in the fall when all the measurements havebeen compiled.