The emergence of integrated private reporting

Purpose: Private social and environmental reporting (SER) has grown considerably in recent years, consistent with a rise in institutional investor engagement and dialogue with investee companies. We interpret the emergence of integrated private reporting through the lens of institutional logics. We frame the emergence of integrated private reporting as a merging of two hitherto separate and possibly rival institutional logics. Methodology/Approach: We interviewed 19 companies listed on the FTSE100 and 20 UK institutional investors. The interviews were semi-structured and analysed in an interpretive fashion. Findings and Implications: We provide evidence to suggest that private SER is beginning to merge with private financial reporting and that, as a result integrated private reporting is emerging. This trend is mirroring the international trend in public reporting toward an integrated approach. Specifically, we find that specialist social responsible investment managers are starting to attend private financial reporting meetings whilst mainstream fund managers are starting to attend private meetings on environmental, social and governance (ESG) issues. Further, senior company directors are becoming increasingly conversant with ESG issues. We interpret our findings as two possible scenarios: (i) there is a genuine hybridisation occurring in UK institutional investment such that integrated private reporting is emerging, or; (ii) the financial logic is absorbing and effectively neutralising the responsible investment logic. Originality: This is the first research investigating the evolution of private integrated reporting.

Unpacking the mechanism by which psychological ownership manifests at the level of the individual: a dynamic model of identity and self

Increasing prominence of the psychological ownership (PO) construct in management studies raises questions about how PO manifests at the level of the individual. In this article, we unpack the mechanism by which individuals use PO to express aspects of their identity and explore how PO manifestations can display congruence as well as incongruence between layers of self. As a conceptual foundation, we develop a dynamic model of individual identity that differentiates between four layers of self, namely, the “core self,” “learned self,” “lived self,” and “perceived self.” We then bring identity and PO literatures together to suggest a framework of PO manifestation and expression viewed through the lens of the four presented layers of self. In exploring our framework, we develop a number of propositions that lay the foundation for future empirical and conceptual work and discuss implications for theory and practice.

Viral marketing and the new competitive advantage

The role played by viral marketing has received considerable academic and digital media attention recently. Key issues in viral marketing have been examined through the lens of the mode of marketing message transmission, including self-replicating on the basis of quality difference, individuals’ emotional needs, as well as how users are connected across various social networks. This paper presents a review and analysis of viral marketing studies from 2001 to the present day. It investigates how viral marketing facilitate the diffusion of social media products and the relationship between marketers and these product users by taking a look at the implementation of viral marketing in two European online game firms Jagex Games Studio and Rovio Entertainment. The results from this review and analysis indicate that viral marketing plays an important role in accelerating the interaction between marketers and users (as well as the user groups) in the field of digital media and high tech consumption. Therefore, it is evident that firms should understand the social contagion process and target well-connected users purposefully in order to create its competitive advantage.

Disrupting the market for illegal rhino horn and ivory

This paper considers methods for regulating the trafficking of rhino horn and ivory, seen through the lens of compliance theories. It stresses the importance of the distinction between normative and instrumental motivations. It argues for a balanced set of strategies that include normative levers designed to change the behaviour of poachers, traffickers and consumers of these products. In particular it considers the options needed to achieve demand reduction in consumer countries, and those needed to provide incentives to local communities in producer countries to disengage from poaching.

Innovation and change in English teaching in the western provinces of China: the impact of overseas training

In this article we explore issues around the impact of continuing professional development (CPD) for secondary teachers of English offered by an overseas provider through the lens of participants from the Western provinces of China who completed courses at a UK university between 2003 and 2012. We start by offering an overview of English teaching in China. We then report two complementary studies of the same programme. The first aimed for breadth of understanding and involved the collection and analysis of interviews and focus groups discussions with former participants, their teaching colleagues and senior management, as well as classroom observation. The second aimed for depth and drew on data collected from a cohort of 38 teachers on one of the courses, using pre- and post-course surveys; focus group discussions at the end of the course with the whole cohort; and interviews with five of the participants both before they left the UK and again six months later. Evidence is presented for changes in teachers’ philosophies of education directly attributable to participation in the courses; for improved teacher competencies (linguistic, cultural and pedagogical) in the classroom; and for the ways in which returnees are undertaking new roles and responsibilities that exploit their new understandings. Finally, we discuss the implications of these findings for both providers and sponsors of CPD for English language teachers.

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.

Thermo-optics parameters measurements in photorefractive sillenite Bi(12)SiO(20) crystals by thermal lens technique

The present work reports on the thermo-optical properties of photorefractive sillenite Bi(12)SiO(20) (BSO) crystals obtained by applying the Thermal Lens Spectrometry technique (TLS). This crystals presents one high photorefractive sensitivity in the region blue-green spectra, since the measurements were carried out at two pump beam wavelengths (514.5 nm and 750 nm) to study of the light-induced effects in this material (thermal and/or photorefractive). We determine thermo-optical parameters like thermal diffusivity (D), thermal conductivity (K) and temperature coefficient of the optical path length change (ds/dT) in sillenite crystals. These aspects, for what we know, not was studied in details up to now using the lens spectrometry technique and are very important against of the promising potentiality of applications these crystals in non linear optics, real time holography and optical processing data.

Ultrasonographic and echobiometric findings in the eyes of Saanen goats of different ages

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

A and B mode ultrasonography in preoperative evaluation of lens and posterior segment of dogs eyes with cataract

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Ultrasonographic analysis of senile cataractous lens of dogs and its correlation to phacoemulsification

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Contribution of ocular B-mode and triplex Doppler in the evaluation of 10 Poodle dogs with cataracts

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Progressive power lens measurement by low coherence speckle interferometry

This work proposes a method for dioptric power mapping of progressive lenses through dual wavelength, low-coherence digital speckle pattern interferometry. Lens characterization finds several applications and is extremely useful in the fields of ophthalmology and astronomy, among others. The optical setup employs two red diode lasers which are conveniently aligned and tuned in order to generate a synthetic wavelength. The resulting speckle image formed onto a diffusive glass plate positioned behind the test lens appears covered of contour interference fringes describing the deformation on the light wavefront due to the analyzed lens. By employing phase stepping and phase unwrapping methods the wavefront phase was retrieved and then expressed in terms of a Zernike series. From this series, expressions for the dioptric power and astigmatic power were derived as a function of the x- and y-coordinates of the lens aperture. One spherical and two progressive lenses were measured. The experimental results presented a good agreement with those obtained through a commercial lensometer, showing the potentialities of the method. © 2013 Elsevier Ltd.

Tourism in the Caribbean: competitiveness, upgrading, linkages and the role of public private partnerships (PPP) and public policy

The main purpose of this paper is to explore and analyze the contributions that publicprivate partnerships and public policy have made in the development of tourism in the Caribbean as tools for enhancing competitiveness in the Caribbean tourism industry. The paper explores these contributions mainly in the context of the upgrading strategies that Caribbean countries have pursued over the past 15 years or so and using the lens of the tourism value chain and tourism cluster approach. The paper also analyzes the potential roles that public-private partnerships and public policy will continue to play in the future especially in the process of building linkages between the tourism sector and other sectors in order to increase net benefits from tourism to the Region. This paper is divided into five sections. In Section I, we define public-private partnerships (PPP) and describe the areas in tourism where PPP are most widely used, the tools used to implement PPP in tourism and the various forms of PPP. Economic arguments are then laid to motivate PPP as a determinant of tourism competitiveness using the tourism value-chain and tourism cluster approach. Specific case examples illustrating the contributions of PPP and public policy towards increasing tourism competitiveness are provided at a regional level and for specific areas in Sections II and III respectively. Section IV summarizes findings from the previous two sections and discusses ways to enhance the effectiveness of PPP and public policy in Caribbean tourism for increased competitiveness. Section V analyzes a few of the challenges that the Caribbean tourism sector is facing. The final section proposes new areas of intervention for PPP and public policy as tools for enhancing competitiveness in the Caribbean tourism sector in order to assist the region in addressing these challenges.

Tourism in the Caribbean: competitiveness, upgrading, linkages and the role of public private partnerships (PPP) and public policy

The main purpose of this paper is to explore and analyze the contributions that publicprivate partnerships and public policy have made in the development of tourism in the Caribbean as tools for enhancing competitiveness in the Caribbean tourism industry. The paper explores these contributions mainly in the context of the upgrading strategies that Caribbean countries have pursued over the past 15 years or so and using the lens of the tourism value chain and tourism cluster approach. The paper also analyzes the potential roles that public-private partnerships and public policy will continue to play in the future especially in the process of building linkages between the tourism sector and other sectors in order to increase net benefits from tourism to the Region. This paper is divided into five sections. In Section I, we define public-private partnerships (PPP) and describe the areas in tourism where PPP are most widely used, the tools used to implement PPP in tourism and the various forms of PPP. Economic arguments are then laid to motivate PPP as a determinant of tourism competitiveness using the tourism value-chain and tourism cluster approach. Specific case examples illustrating the contributions of PPP and public policy towards increasing tourism competitiveness are provided at a regional level and for specific areas in Sections II and III respectively. Section IV summarizes findings from the previous two sections and discusses ways to enhance the effectiveness of PPP and public policy in Caribbean tourism for increased competitiveness. Section V analyzes a few of the challenges that the Caribbean tourism sector is facing. The final section proposes new areas of intervention for PPP and public policy as tools for enhancing competitiveness in the Caribbean tourism sector in order to assist the region in addressing these challenges.

Knots and links in lens spaces

The aim of this dissertation is to improve the knowledge of knots and links in lens spaces. If the lens space L(p,q) is defined as a 3-ball with suitable boundary identifications, then a link in L(p,q) can be represented by a disk diagram, i.e. a regular projection of the link on a disk. In this contest, we obtain a complete finite set of Reidemeister-type moves establishing equivalence, up to ambient isotopy. Moreover, the connections of this new diagram with both grid and band diagrams for links in lens spaces are shown. A Wirtinger-type presentation for the group of the link and a diagrammatic method giving the first homology group are described. A class of twisted Alexander polynomials for links in lens spaces is computed, showing its correlation with Reidemeister torsion. One of the most important geometric invariants of links in lens spaces is the lift in 3-sphere of a link L in L(p,q), that is the counterimage of L under the universal covering of L(p,q). Starting from the disk diagram of the link, we obtain a diagram of the lift in the 3-sphere. Using this construction it is possible to find different knots and links in L(p,q) having equivalent lifts, hence we cannot distinguish different links in lens spaces only from their lift. The two final chapters investigate whether several existing invariants for links in lens spaces are essential, i.e. whether they may assume different values on links with equivalent lift. Namely, we consider the fundamental quandle, the group of the link, the twisted Alexander polynomials, the Kauffman Bracket Skein Module and an HOMFLY-PT-type invariant.