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The implementation of human resource (HR) policies often proves troublesome due to the appearance, and stubborn persistence, of gaps in the process. Human resource management (HRM) scholars problematise these gaps and advocate tight implementation to reduce gaps and to ensure the desired impact of policies on organisational performance. Drawing on organisational institutionalism, we contend that gaps in implementing HR policies can actually be productive, as they secure organisational legitimacy, and thus enable organisations to operate viably within several institutional environments. We suggest that different approaches to implementation are needed, some of them premised on accepting sustained implementation gaps. We introduce minimum and moderate implementation approaches, rooted in the notion of decoupling, to complement approaches aimed at tight implementation. Our aim is to support the further development of research based on a richer interpretation of HRM implementation challenges and choices they present for HR managers.
Due to its availability and minimal invasive harvesting human adipose tissue-derived extracellular matrix (dECM) is often used as a biomaterial in various tissue engineering and healthcare applications. Next to dECM, cell-derived ECM (cdECM) can be generated by and isolated from in vitro cultured cells. So far both types of ECM were investigated extensively toward their application as (bio)material in tissue engineering and healthcare. However, a systematic characterization and comparison of soft tissue dECM and cdECM is still missing. In this study, we characterized dECM from human adipose tissue, as well as cdECM from human adipose-derived stem cells, toward their molecular composition, structural characteristics, and biological purity. The dECM was found to exhibit higher levels of collagens and lower levels of sulfated glycosaminoglycans compared with cdECMs. Structural characteristics revealed an immature state of the fibrous part of cdECM samples. By the identified differences, we aim to support researchers in the selection of a suitable ECM-based biomaterial for their specific application and the interpretation of obtained results.
Bioenergy production is a new and promising industry in Ecuador. However, a confusing variety of laws, which are spread among different regulating institutions, regulate the agricultural sector. Such dispersion makes it difficult for farmers and businesses to understand applicable rights, duties, regulations and agricultural policies. Moreover, this rather young industry lacks important experience. In the first section of this work, the existing Ecuadorian legislation on bioenergy is presented and analyzed. Then, a brief, thorough analysis and comparison are carried out for experiences not only in developed countries, but also with similar cultural frameworks and comparable climatic conditions. The results are summarized as specific recommendations that have been handed to the National Agricultural Chamber of Ecuador from academia for the proposal of a Unified Agricultural Code established in the Ecuadorian legal hierarchy as an Organic Law.
This study examines the relevance of integrated reporting quality (IRQ) to capital markets. We investigate whether IRQ benefits capital market participants by improving a firm's information environment, using analyst earnings forecast accuracy as a proxy. Our study focuses specifically on companies that publish integrated reports on a voluntary basis. Based on a scoring model, we assess IRQ and its effects with data from 2015 to 2019 of 101 companies. The results indicate no significant relationship between IRQ and analyst earnings forecast accuracy. Thus, IRQ does not appear to improve a firm's information environment, at least not currently in a voluntary setting. Drawing on previous literature in the field, this study further concludes that integrated reporting (IR) in general has not yet reached its full potential in benefitting capital markets. Potential implications of our results are that the standard setters should work to improve the specificity and rigor of their guidelines, and analysts should become more involved in developing IR guidelines to make them more relevant to their information needs. IR seems to unfold its benefits better in mandatory settings, which could call for regulators to make IR mandatory.
Highly active MgP catalyst for biodiesel production and polyethylene terephthalate depolymerization
(2022)
A highly active heterogeneous catalyst was designed and employed for two relevant transesterification reactions. i. e. biodiesel production and depolymerization of polyethylene terephthalate (PET). The material was prepared in the presence of pectin by the co-precipitation method followed by calcination at 600°C (MgP). MgP is efficient for biodiesel production, with a yield of ≈99% in 6 h/65°C, and with a molar ratio methanol: oil of 21:1. The reference material (MgR, prepared in absence of pectin) showed a poor catalytic performance in the same experimental conditions. For the methanolysis of PET, 100% PET conversion was obtained with 3 wt% catalyst, 200:1 methanol: PET molar ratio at milder conditions 160°C/4 h, compared to a 33% conversion without the presence of a catalyst. The catalyst showed remarkable stability and negligible deactivation after five consecutive runs. Materials were characterized by SEM, XRD, IR, TGA, and BET.