Corporate Environmental and Economic Performance of Japanese Manufacturing Firms: Empirical Study for Sustainable Development

This study examines the relationship between environmental performance and economic performance in Japanese manufacturing firms. The environmental performance indicators include CO2 emissions and the aggregate toxic risk associated with chemical emissions relative to sales. Return on assets (ROA) is used as an indicator of economic performance. We demonstrate that there is a significant inverted U-shaped relationship between ROA and environmental performance calculated by aggregated toxic risk. We also find that the environmental performance increases ROA through both returns on sales and improved capital turnover. However, we observe a significant positive relationship between financial performance and environmental performance based on CO2 emissions. These findings may provide evidence for the consequences of firms' environmental behavior and sustainable development. © 2012 John Wiley & Sons, Ltd and ERP Environment.

Barriers to bikesharing : an analysis from Melbourne and Brisbane

This study quantifies the motivators and barriers to bikeshare program usage in Australia. An online survey was administered to a sample of annual members of Australia’s two bikeshare programs based in Brisbane and Melbourne, to assess motivations for joining the schemes. Non-members of the programs were also sampled in order to identify current barriers to joining bikeshare. Spatial analysis from Brisbane revealed residential and work locations of non-members were more geographically dispersed than for bikeshare members. An analysis of bikeshare usage in Melbourne showed a strong relationship between docking stations in areas with relatively less accessible public transit opportunities. The most influential barriers to bikeshare use related to motorized travel being too convenient and docking stations not being sufficiently close to home, work and other frequented destinations. The findings suggest that bikeshare programs may attract increased membership by ensuring travel times are competitive with motorized travel, for example through efficient bicycle routing and priority progression and, by expanding docking station locations, and by increasing the level of convenience associated with scheme use. Convenience considerations may include strategic location of docking stations, ease of signing up and integration with public transport.

Monitoring changes of the tibialis anterior during dorsiflexion with electromyography, sonomyography, dynamometry and kinematic signals

Dorsiflexion (DF) of the foot plays an essential role in both controlling balance and human gait. Electromyography and Sonomyography can provide information on several aspects of muscle function. The aim was to describe a new method for real-time monitoring of muscular activity, as measured using EMG, muscular architecture, as measured using SMG, force, as measured using dynamometry, and kinematic parameters, as measured using IS during isometric and isotonic contractions of the foot DF. The present methodology may be clinically relevant because it involves a reproducible procedure which allows the function and structure of the foot DF to be monitored.

A kinematic analysis of the hand function

Background The evaluation of the hand function is an essential element within the clinical practice. The usual assessments are focus on the ability to perform activities of daily life. The inclusion of instruments to measure kinematic variables provides a new approach to the assessment. Inertial sensors adapted to the hand could be used as a complementary instrument to the traditional assessment. Material: clinimetric assessment (Upper Limb Functional Index, Quick Dash), antrophometric variables (eight and weight), dynamometry (palm preasure) was taken. Functional analysis was made with Acceleglove system for the right hand and computer system. The glove has six acceleration sensor, one on each finger and another one on the reverse palm. Method Analytic, transversal approach. Ten healthy subject made six task on evaluation table (tripod pinch, lateral pinch and tip pinch, extension grip, spherical grip and power grip). Each task was made and measure three times, the second one was analyze for the results section. A Matlab script was created for the analysis of each movement and detection phase based on module vector. Results The module acceleration vector offers useful information of the hand function. The data analysis obtained during the performance of functional gestures allows to identify five different phases within the movement, three static phase and tow dynamic, each module vector was allied to one task. Conclusion Module vector variables could be used for the analysis of the different task made by the hand. Inertial sensor could be use as a complement for the traditional assessment system.

Functional and structural of the erector spinae muscle during isometric lumbar extension

Study Design Cross-sectional study. Objectives To compare erector spinae (ES) muscle fatigue between chronic non-specific lower back pain (CNLBP) sufferers and healthy subjects from a biomechanical perspective during fatiguing isometric lumbar extensions. Background Paraspinal muscle maximal contraction and fatigue are used as a functional predictor for disabilities. The simplest method to determine muscle fatigue is by evaluating the evolution during specific contractions, such as isometric contractions. There are no studies that evaluate the evolution of the ES muscle during fatiguing isometric lumbar extensions and analyse functional and architectural variables. Methods In a pre-calibrated system, participants performed a maximal isometric extension of the lumbar spine for 5 and 30 seconds. Functional variables (torque and muscle activation) and architecture (pennation angle and muscle thickness) were measured using a load cell, surface electromyography and ultrasound, respectively. The results were normalised and a reliability study of the ultrasound measurement was made. Results: The ultrasound measurements were highly reliable, with Cronbach’s alpha values ranging from 0.951 0.981. All measured variables shown significant differences before and after fatiguing isometric lumbar extension. Conclusion During a lumbar isometric extension test, architecture and functional variables of the ES muscle could be analised using ultrasound, surface EMG and load cell. In adition, during an endurance test, ES muscle suffers an acute effect on architectural and functional variables.

Detecting Earnings Management Using Neural Networks

Detecting Earnings Management Using Neural Networks. Trying to balance between relevant and reliable accounting data, generally accepted accounting principles (GAAP) allow, to some extent, the company management to use their judgment and to make subjective assessments when preparing financial statements. The opportunistic use of the discretion in financial reporting is called earnings management. There have been a considerable number of suggestions of methods for detecting accrual based earnings management. A majority of these methods are based on linear regression. The problem with using linear regression is that a linear relationship between the dependent variable and the independent variables must be assumed. However, previous research has shown that the relationship between accruals and some of the explanatory variables, such as company performance, is non-linear. An alternative to linear regression, which can handle non-linear relationships, is neural networks. The type of neural network used in this study is the feed-forward back-propagation neural network. Three neural network-based models are compared with four commonly used linear regression-based earnings management detection models. All seven models are based on the earnings management detection model presented by Jones (1991). The performance of the models is assessed in three steps. First, a random data set of companies is used. Second, the discretionary accruals from the random data set are ranked according to six different variables. The discretionary accruals in the highest and lowest quartiles for these six variables are then compared. Third, a data set containing simulated earnings management is used. Both expense and revenue manipulation ranging between -5% and 5% of lagged total assets is simulated. Furthermore, two neural network-based models and two linear regression-based models are used with a data set containing financial statement data from 110 failed companies. Overall, the results show that the linear regression-based models, except for the model using a piecewise linear approach, produce biased estimates of discretionary accruals. The neural network-based model with the original Jones model variables and the neural network-based model augmented with ROA as an independent variable, however, perform well in all three steps. Especially in the second step, where the highest and lowest quartiles of ranked discretionary accruals are examined, the neural network-based model augmented with ROA as an independent variable outperforms the other models.

Alternative News Sources as 'Collaboratory' Journalism. A case study of Helsingin Sanomat and its relation with the Youth Voice Editorial Board

The new paradigm of connectedness and empowerment brought by the interactivity feature of the Web 2.0 has been challenging the traditional centralized performance of mainstream media. The corporation has been able to survive the strong winds by transforming itself into a global multimedia business network embedded in the network society. By establishing networks, e.g. networks of production and distribution, the global multimedia business network has been able to sight potential solutions by opening the doors to innovation in a decentralized and flexible manner. Under this emerging context of re-organization, traditional practices like sourcing need to be re- explained and that is precisely what this thesis attempts to tackle. Based on ICT and on the network society, the study seeks to explain within the Finnish context the particular case of Helsingin Sanomat (HS) and its relations with the youth news agency, Youth Voice Editorial Board (NÄT). In that sense, the study can be regarded as an explanatory embedded single case study, where HS is the principal unit of analysis and NÄT its embedded unit of analysis. The thesis was able to reach explanations through interrelated steps. First, it determined the role of ICT in HS’s sourcing practices. Then it mapped an overview of the HS’s sourcing relations and provided a context in which NÄT was located. And finally, it established conceptualized institutional relational data between HS and NÄT for their posterior measurement through social network analysis. The data set was collected via qualitative interviews addressed to online and offline editors of HS as well as interviews addressed to NÄT’s personnel. The study concluded that ICT’s interactivity and User Generated Content (UGC) are not sourcing tools as such but mechanism used by HS for getting ideas that could turn into potential news stories. However, when it comes to visual communication, some exemptions were found. The lack of official sources amidst the immediacy leads HS to rely on ICT’s interaction and UGC. More than meets the eye, ICT’s input into the sourcing practice may be more noticeable if the interaction and UGC is well organized and coordinated into proper and innovative networks of alternative content collaboration. Currently, HS performs this sourcing practice via two projects that differ, precisely, by the mode they are coordinated. The first project found, Omakaupunki, is coordinated internally by Sanoma Group’s owned media houses HS, Vartti and Metro. The second project found is coordinated externally. The external alternative sourcing network, as it was labeled, consists of three actors, namely HS, NÄT (professionals in charge) and the youth. This network is a balanced and complete triad in which the actors connect themselves in relations of feedback, recognition, creativity and filtering. However, as innovation is approached very reluctantly, this content collaboration is a laboratory of experiments; a ‘COLLABORATORY’.

Differentially Selective Chemosensor with Fluorescence Off-On Responses on Cu2+ and Zn2+ Ions in Aqueous Media and Applications in Pyrophosphate Sensing, Live Cell Imaging, and Cytotoxicity

A new benzoyl hydrazone based chemosensor R is synthesized by Schiff base condensation of 2,6-diformyl-4-methylphenol and phenyl carbohydrazide and acts as a highly selective fluorescence sensor for Cu2+ and Zn2+ ions in aqueous media. The reaction of R with CuCl2 or ZnCl2 forms the corresponding dimeric dicopper(II) Cu-2(R)(CH3O)-(NO3)](2)(CH3O)(2) (R-Cu2+) and dizinc(1) Zn-2(R)(2)](NO3)(2) (R-Zn2+) complexes, which are characterized, as R, by conventional techniques including single-crystal X-ray analysis. Electronic absorption and fluorescence titration studies of R with different metal cations in a CH3CN/0.02 M HEPES buffer medium (pH = 7.3) show a highly selective binding affinity only toward Cu(2+)and Zn2+ ions even in the presence of other commonly coexisting ions such as Ne+, K+, Mg2+, Ca2+, Mn2+, Fe2+, Fe3+, Co2+, Ni2+, Cd2+, and Hg2+. Quantification of the fluorescence titration analysis shows that the chemosensor R can indicate the presence of Cu2+ and Zn2+ even at very low concentrations of 17.3 and 16.5 ppb, respectively. R-Zn2+ acts as a selective metal-based fluorescent sensor for inorganic pyrophosphate ion (PPi) even in the presence of other common anions such as F-, Cl-, Br-, I-, CH3COO-, CO32-, HCO3-, N-3(-), SO42-, PPi, AMP, ADP, and ATP in an aqueous medium. The propensity of R as a bioimaging fluorescent probe to detect Cu2+ and Zn2+ ions in human cervical HeLa cancer cell lines and their cytotoxicity against human cervical (HeLa), breast cancer (MCF7), and noncancer breast epithelial (MCF10a) cells have also been investigated. R-Cu2+ shows better cytotoxicity and sensitivity toward cancer cells over noncancer cells than R and R-Zn2+ under identical conditions, with the appearance of apoptotic bodies.

Phenyl carbohydrazone conjugated 2-oxoindoline as a new scaffold that augments the DNA and BSA binding affinity and anti-proliferative activity of a 1,10-phenanthroline based copper(II) complex

A new type of copper(II) complex, CuL(phen)(2)](NO3) (CuIP), where L ((E)-N'-(2-oxoindolin-3-ylidene) benzohydrazide) is a N donor ligand and phen is the N, N-donor heterocyclic 1,10-phenanthroline, has been synthesized. The phenyl carbohydrazone conjugated isatin-based ligand L and CuIP were characterized by elemental analysis, infrared, UV-Vis, H-1 and C-13 NMR and ESI-mass spectral data, as well as single-crystal X-ray diffraction. The interaction of calf thymus DNA (CT DNA) with L and CuIP has been investigated by absorption, fluorescence and viscosity titration methods. The complex CuIP displays better binding affinity than the ligand L. The observed DNA binding constant (K-b = 4.15(+/- 0.18) x 10(5) M-1) and binding site size (s = 0.19), viscosity data together with molecular docking studies of CuIP suggest groove binding and/or a partial intercalative mode of binding to CT DNA. In addition, CuIP shows good binding propensity to the bovine serum albumin (BSA) protein, giving a K-BSA value of 1.25(+/- 0.24) x 10(6) M-1. In addition, the docking studies on DNA and human serum albumin (HSA) CuIP interactions are consistent with the consequence of binding experiments. The in vitro anti-proliferative study establishes the anticancer potency of the CuIP against the human cervical (HeLa) and breast (MCF7) cancer cells; noncancer breast epithelial (MCF10a) cells have also been investigated. CuIP shows better cytotoxicity and sensitivity towards cancer cells over noncancer ones than L under identical conditions, with the appearance of apoptotic bodies. (C) 2014 Elsevier B.V. All rights reserved.

The phenanthroimidazole-based dizinc(II) complex as a fluorescent probe for the pyrophosphate ion as generated in polymerase chain reactions and pyrosequencing

A highly selective and sensitive phenanthroimidazole tagged Mannich base type dizinc(II) fluorescent probe (R-Zn2+) has been developed for the pyrophosphate ion (PPi) with a very low limit of detection (LOD) of 0.25 ppm; this also assesses PPi from DNA polymerization chain reaction (PCR).

Efecto de la dosis y el momento de aplicación de nitrógeno sobre la producción y calidad de semilla de pasto Gamba (Andropogon gayanus Kunth CIAT 621)

En el centro experimental ele pastos y forrajes "Santa Rosa", de la Comisión Nacional de Ganadería, ubicada al Norte de la comunidad de Sabana Grande, municipio de Managua, se realizó el ensayo acerca de los efectos de diferentes dosis y momentos de aplicación de nitrógeno, sobre la producción y calidad de semillas de A. gavanus Kunth CIAT 621. Se utilizó un diseño experimental de parcelas divididas con bloques completamente al azar con arreglo bifactorial. Se probaron cuatro dosis de fertilizante nitrogenado (urea al 46%): 50, 75, 100 y 125 kg/N/ha/corte, y un testigo (sin fertilizar), además de tres momentos de aplicación del fertilizante (al momento del corte, 15 y 30 días después del corte de uniformidad) Los resultados demostraron que tanto las dosis como los momentos tuvieron efectos estadísticamente significativos (P<0.01), sobre los componentes estructurales del rendimiento: tamaño de inflorescencia y número de tallos reproductivos por hectárea. Otros como: tamaño del raquis, número de raquis y número de ramificaciones, no mostraron diferencia significativa para dosis, ni para momentos de aplicación. Además, las dos is de nitrógeno influyeron más sobre el rendimiento de semilla, que los momentos de aplicación. La prueba de proporciones "Z", fue el estadístico de prueba utilizado, para analizar la calidad de la semilla, por la diferencia de proporciones entre las medias comparadas de los tratamientos. La variable de calidad de semilla pura, reflejó su mayor valor con el momento de aplicación 30 días después del corte de uniformidad (57.18 %), presentando únicamente diferencia significativa (P<0.05), con la aplicación de nitrógeno al momento del corte de uniformidad; respecto a las dosis aplicadas el máximo valor le correspondió a los 100 kg/N/ha/corte con 57.9 %, mostrando diferencia significativa (P<0.05), solamente con la dosis de 125 kg/N/ha/corte. El porcentaje de germinación fue más alto para el tratamiento de aplicación del nitrógeno a los 30 días después del corte de uniformidad con 48.7 %, teniendo únicamente diferencia significativa (P<0.05), con la aplicación al momento del corte de uniformidad; sin embargo, la mayor germinación se registró con la dosis de 100 kg/N/ha/corte (49.5 %). mostrando solamente diferencias significativas (P<0.05), con la dosis de 125 kg/N/ha/corte. El valor cultural, mostró una tendencia igual a las dos variables de calidad anteriores, por factores separados (dosis y momentos). El mayor valor obtenido fue con la dosis ele 100 kg/N/ha/corte(28.67 %), siendo estadísticamente igual (P>0.05), con las dosis de 50, 75 kg/N/ha/corte y el testigo; únicamente resultó diferencias significativas (P<0.05), con la dosis de 125 kg/N/ha/corte. Además, el momento a los 30 días después del corte de uniformidad (27.99 %), fue diferente estadísticamente (P<0.05), a la aplicación de nitrógeno al momento del corte de uniformidad. Este resultado se debió a que el valor cultural es un índice compuesto, producto de ambas variables (%de semilla pura y % de germinación). Por otra parte, el valor cultural mostró que al interactuar ambos factores (momento y dosis), se registró un alto valor de pureza y germinación con respecto al obtenido por efecto de factores separados; el mayor valor obtenido fue con el momento de aplicación a los 30 días después del corte de uniformidad y la dosis de 50 kg/N/ha/corte (34.2 % de semilla pura y germinable).

Estudio para la rehabilitación y desarrollo de la pequeña ganadería de la zona seca Sur de la Región I, Nicaragua

El presente estudio se realizó con el objetivo de contribuir a impulsar un programa de rehabilitación y desarrollo sostenido de la pequeña ganadería a corto y mediano plazo en la zona seca sur de la Región l. El estudio estuvo integrado por seis componentes: la Caracterización Biofísica y Socio Económica de la Zona, la Situación de la Ganadería en Nicaragua, la Situación de la Ganadería en la Región 1, Caracterización de la Pequeña Ganadería, Conclusiones y el Plan de Acciones. La información necesaria para el estudio fue obtenida a través de datos primarios (Observación de Campo) y apoyada por la elaboración de una ficha de entrevista, la información secundaria fue obtenida a través de revisión bibliográfica y consultas con Personal de Instituciones como BND, MED, MAG, Casas Comerciales, etc. Los resultados del estudio se consolidaron y analizaron estadísticamente; finalmente se presentaron conclusiones y limitantes encontradas, así como las recomendaciones tendientes a superar los problemas encontrados. En general la situación de la pequeña ganadería en la zona seca evidencian un potencial deterioro; sus índices técnicos, el bajo nivel tecnológico adoptado y la baja rentabilidad encontrada refuerzan esta aseveración. Concluyéndose que existe una diversidad de prácticas las que no tienen ningún fundamento técnico; que el subsistema pecuario es susceptible de considerables mejoras a pesar de su ingreso neto favorable; que existe la necesidad de organizar a los productores para mejorar la comercialización de sus productos. Basados en la realidad se planteó un plan de acciones el cual se diseñó en función de cumplir con los objetivos de: Realizar un reordenamiento de los recursos de la finca para aprovechar al máximo las interacciones de los subsistemas, Maximizar el uso de los recursos de la finca y el proceso de producción. Se diseñó un plan de manejo sanitario, reproductivo y de alimentación bovina, así como las medidas de acompañamiento para la introducción de vientres y sementales, las que se relacionan con la raza de animales a introducir, zonas de intervención, capacitación y mecanismos de divulgación tecnológica.

Utilización de la solución hipertónica (agua de mar) en el tratamiento de la mastitis bovina en la Finca "Guadalupana" del municipio de Nagarote, departamento de León

El presente estudio se realizó con el objetivo de evaluar el efecto de la utilización de la solución hipertónica (agua de mar) en el tratamiento de la mastitis bovina en la finca “Guadalupana”, antes ”San Clemente” del Municipio de Nagarote, departamento de León, ubicada en las coordenadas siguientes: 12°14 ́37.89 ́ ́ N y 87°39 ́16.45 ́ W, con un a elevación sobre el nivel del mar de 68m. Fueron utilizados 18 animales en un diseño completamente al azar (D.C.A) distribuido aleatoriamente en tres tratamientos. Tratamiento I: agua de mar 5ml;Tratamiento II: Tratamiento testigo: DI-ERITROMAST M.A; Tratamiento III: agua de mar 10ml. Se encontró una prevalencia de mastitis en el hato del 72%, de ésta un 38% correspondió a mastitis subclínica, un 34% a mastitis clínica y un 28% de las vacas resultaron negativas; el cuarto más afectado fue el a nterior derecho (AD) con el 100% de reacción positiva. Según el examen bacteriológico realizado a las muestras enviadas al laboratorio, los microorganismos causantes de la mastitis en la finca, fueron: Streptococcus uberis, Streptococcus agalactiae y Pseudomonas. Los tratamientos I y III presentaron los mejores resultados en el control de la mastitis bovina, donde el tratamiento I(agua de mar 5ml) alcanzó su efectividad a los 14 días con un 100% y, el tratamiento III (agua de mar 10ml) alcanzó su efectividad a los 21 días con un 100 %. En tanto, para el tratamiento II no se observó efectividad en el transcurrir de las 8 semanas analizadas.

Degradación in vivo de la materia seca y materia orgánica del Teocinte (Zea nicaraguensis Iltis y Benz)

Este estudio se realizó con el objetivo de determinar la degradabilidad in vivo del Teocinte (Zea nicaraguensis Iltis & Benz). El ensayo de degradabilidad fue realizado en la galera experimental de la Facultad de Ciencia Animal adscrita a la Universidad Nacional Agraria. En este ensayo se utilizaron dos vacas de raza Reyna, secas y vacías, con fistulas ruminales. Los tiempos de incubación (0, 0.5, 1, 3, 6, 9, 12, 24, 48, 72, 96 horas) fueron considerados los tratamientos (11) por 4 réplicas por cada tiempo. Las variables evaluadas fueron: degradación de materia seca (DMS) y degradación de materia orgánica (DMO). Para la determinación de las variables, se utilizó el modelo exponencial descrito por Orskov and McDonald (1979). Como resultados finales de la Degradabilidad de la MS se obtuvo una fracción soluble de 2.44% (a), fracción insoluble pero potencialmente degradable del 23.35% (b), una tasa de degradación de la fracción potencialmente degradada estimada del 2.61%* horas (c) y la fracción no degradable [100-(2.44 + 23.35)] del 74.05%. En la Degradabilidad de la MO la fracción soluble fue de 2.43% (a), la fracción insoluble pero potencialmente degradable de 23.35% (b), una tasa de degradación de la fracción potencialmente degradada estimada de 2.61%* horas y la fracción no degradable [100-(2.43 + 23.35)] de 74.22%. El Teocinte en la edad de corte utilizada en este experimento no tiene valores de degradabilidad compatibles con sistemas de producción animal de alta intensidad por lo que se sugiere seguir investigando en su potencialidad.

Evaluación preliminar de la colección de frijol común (Phaseolus vulgaris L) del Banco de Germoplasma del Regen; en época de postrera en la Estación Experimental La Compañía, Carazo

El presente trabajo se realizó en la época de postrera (Octubre-Diciembre) de 1995, en la Estación Experimental La Compañía en el departamento de Carazo, con los objetivos de evaluar preliminarmente la colección de germoplasma de frijol común (Phaseolus vulgaris L.), encontrar material promisorio a ser utilizados en programas de mejoramientos y mostrar tendencias en la respuestas del material evaluado a la fertilización. Las accesiones objeto de estudios fueron colectadas en diferentes regiones geográficas del país y almacenadas en el banco de germoplasma del Programa de Recursos Genéticos Nicaraguenses (REGEN). Se utilizaron dos testigos, la variedad mejorada DOR-364 y Compañía 93, el diseño consistió en un ensayo preliminar con dos repeticiones una fertilizada y la otra sin fertilizar, los análisis estadísticos realizados a los datos fueron: Media, Desviación Standar, distribución de frecuencias y correlaciones fenotípicas Pearson entre los caracteres evaluados, se midieron trece variables ocho sobre fenología cuatro sobre rendimientos y sus componentes y enfermedades dentro de las cuales se evaluaron mancha angular, roya y bacteríosis. Se observaron amplíos rangos de comportamiento sobre fenología. rendimiento y sus componentes y enfermedades. 195 accesiones fueron más precoces que e1 testigo Compañía 9J y 244 más que el DOR-364 bajo sistema no fertilizado. En el sistema fertilizado 184 accesiones mostraron mayor precocidad que Compañía 93 y 220 más que DOR-364. Como accesiones altamente productivas se pueden señalar: 1740, 3145, 1793 y la 2145, ya que superaron a ambos testigos en los dos sistemas evaluados. Se observó que existen accesiones con tendencias a responder al fertilizante, de los componentes del rendimiento, vainas por planta presentó las mayores diferencias entre sistemas. En cuanto a enfermedades, mancha angular presenta los mayores niveles de severidad 2 y 3.