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Why are organizations and markets slow to transform toward sustainability despite the abundant well-recognized opportunities it provides? An important subset of the phenomena this question addresses involves decision-makers recognizing the existence of opportunities but failing to undertake ambitious, effective, sufficient, or timely action. Building on existing research on capability traps, market formation, and managing sustainability, we focus on the forces con-straining organizations from developing the capabilities and market infrastructures required for sustainability transformations. We characterize types of sustainability initiatives and, using causal loop diagramming, visualize structures that enable and constrain how organizations can navigate individually and collectively worse-before-better dynamics resulting from uncertain,nonlinear, and delayed returns. Being under day-to-day pressures and deeply intertwined within their environment, organizational actors find it difficult to recognize, undertake, maintain, and coordinate necessary efforts internally and externally. We discuss research implications and directions for future research on avoiding these traps and accelerating sustainability transformations.
Natural wood colors occur within a wide range from almost white (e.g., white poplar), various yellowish, reddish, and brownish hues to almost black (e.g., ebony). The intrinsic color of wood is basically defined by its chemical composition. However, other factors such as specific anatomical formations or physical properties further affect the optical impression. Starting with the chemical composition of wood and anatomical basics, wood color and its modifications are discussed in this chapter. The classic method of coloring or re-coloring wood-based material surfaces is the application of a coating containing appropriate dyes or pigments. Different concepts for wood coating and coloration are presented. Another method used dyes for coloration of the wood structure. As alternative techniques, physical methods, for example, drying, steaming, ammoniation, bleaching, enzyme treatment, as well as treatment with electromagnetic irradiation (e.g., UV), are explained in this chapter.
AbstractThrough their procyclical behavior, loan loss provisions have been determined as one of the factors that contribute to financial instability during a crisis. IFRS 9 was introduced in 2018 with an expected credit loss model replacing the incurred loss model of IAS 39 to mitigate the effect in the future. Our study aims to analyze loan loss provisions of major banks in the Eurozone to determine for the first time if the implementation of IFRS 9, as intended by regulators, has a dampening effect on procyclicality, especially during the stressed situation under COVID‐19. We analyze 51 banks from 12 countries of the European Monetary Union using 2856 firm‐year observations. While no robust evidence of less procyclicality can be found after the implementation of IFRS 9 until the pandemic, we find evidence that loan loss provisions moved countercyclical during 2020, indicating an alleviating effect at the beginning of the exogenous shock.
Sie sind es leid, Ihre wertvolle Arbeitszeit in endlosen Meetings zu verschwenden? Sie sind enttäuscht darüber, wie selten Meetingziele vollständig erreicht werden? Und es ist Ihnen bewusst, welche immensen Kosten Meetings verursachen?
Erleben Sie die Reise von Verkaufsleiter Frank, der sich mit seinem Team dem Meeting-Dilemma stellt und gemeinsam den größten Zeitfresser der Arbeitswelt besiegt. Begleiten Sie dieses innovative Unternehmen mit seinen Menschen und Charakteren, die auf ihrem Web zu einer optimierten Meetingkultur zahlreiche Herausforderungen meistern. Lassen Sie sich davon mitreißen und anregen, Ihren eigenen persönlichen Weg in Ihrer Praxis zu finden, so dass Ihre Meetings zum Motor für produktive Zusammenarbeit in Ihrer Organisation werden.
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.
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.
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.
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.
Escherichia coli (E. coli) is considered the most common life-threatening infectious bacteria in our daily life and poses a major challenge to human health. However, antibiotics frequently overused and misused has triggered increased multidrug resistance, hinders therapeutic outcomes, and causes higher mortalities. Herein, we addressed near-infrared (NIR) laser-excited human serum albumin (HSA) mediated graphene oxide loaded palladium nano-dots (HSA-GO-Pd) that can effectively combat Gram-negative E. coli in vitro. NIR laser-excited designed hybrid material highly generates singlet oxygen and hydroxyl radical by electron spin-resonance (ESR) analysis. Transmission electron microscope (TEM) images show small spherical sizes PdNPs on the surface of GO nano-sheets. The zeta (ζ) potential study indicates that in an aqueous medium, the average PdNPs size and surface capped charge comes from human body protein (HSA), HSA-GO-Pd is 5–8 nm, and +25 mV, respectively. The spectroscopic characterization reveals that in the synthesized HSA-GO-Pd nanocomposite, PdNPs successfully well-dispersed decorated on the surface of graphene oxide. The as-synthesized HSA-GO-Pd shows excellent antibacterial activity against gram-negative pathogen by killing 95% bacteria within 5 h. HSA-GO-Pd having very biocompatible and shows significant antibacterial activities. Owing to their intense photothermal conversation potential, low toxicity to normal cells, the as-addressed hybrid (HSA-GO-Pd) combined with NIR-irradiation will catch up valuable insight into the effective ablation of pathogenic bacteria.
Wir kennen alle die Herausforderungen der neuen Arbeitswelt. Menschen müssen lernen, in der so genannten VUCA-Welt zurecht zu kommen. Der Begriff ist ein Akronym für die englischen Begriffe volatility (Unbeständigkeit), uncertainty (Unsicherheit), complexity (Komplexität) und ambiguity (Mehrdeutigkeit). Das erfordert ein schnelles Adaptieren an Veränderungen im Arbeitskontext. Beweglichkeit ist da ein zentraler Faktor und einerseits sehr energetisierend und andererseits auch mit Anstrengungen verbunden, denn es müssen Gewohnheiten und Arbeitsweisen verändert werden.