scholarly journals Climate Change Disclosure: An Empirical Study On The Oil & Gas Companies Listed on Toronto Stock Exchange (TSX)

2021 ◽  
Author(s):  
Amirus Salat
Keyword(s):  
Climate Change ◽  
Climate Changes ◽  
Stock Exchange ◽  
Environmental Accounting ◽  
Point Of View ◽  
Toronto Stock Exchange ◽  
Current State ◽  
Oil Gas ◽  
The Relationship ◽  
Insight Into

This research investigates the current state of disclosure on the climate change issues of the oil & gas companies listed on the Toronto Stock Exchange (TSX). Using a sample of 58 companies, I conduct a content analysis of their publicly available documents and develop a disclosure index. The study demonstrates that there is a significant association between the level of disclosure of climate change issues (disclosures index) and the board of director’s effectiveness (measured by Board Shareholder Confidence Index) for Canadian oil & gas companies. This study also explores the association between firms’ value and the level of climate change disclosure. The empirical evidence indicates that the investors take the extent of disclosures on climate changes into considerations when they assess the market value of the firms. This study contributes to environmental accounting literature because it examines the relationship between climate change disclosures and corporate governance. From a practical point of view, the outcome of this analysis will help Canadian Securities Administrator (CSA) to have insight into climate change disclosures practices and provides a frame of references for developing related disclosures requirement.

scholarly journals Climate Change Disclosure: An Empirical Study On The Oil & Gas Companies Listed on Toronto Stock Exchange (TSX)

2021 ◽  
Author(s):  
Amirus Salat
Keyword(s):  
Climate Change ◽  
Climate Changes ◽  
Stock Exchange ◽  
Environmental Accounting ◽  
Point Of View ◽  
Toronto Stock Exchange ◽  
Current State ◽  
Oil Gas ◽  
The Relationship ◽  
Insight Into

This research investigates the current state of disclosure on the climate change issues of the oil & gas companies listed on the Toronto Stock Exchange (TSX). Using a sample of 58 companies, I conduct a content analysis of their publicly available documents and develop a disclosure index. The study demonstrates that there is a significant association between the level of disclosure of climate change issues (disclosures index) and the board of director’s effectiveness (measured by Board Shareholder Confidence Index) for Canadian oil & gas companies. This study also explores the association between firms’ value and the level of climate change disclosure. The empirical evidence indicates that the investors take the extent of disclosures on climate changes into considerations when they assess the market value of the firms. This study contributes to environmental accounting literature because it examines the relationship between climate change disclosures and corporate governance. From a practical point of view, the outcome of this analysis will help Canadian Securities Administrator (CSA) to have insight into climate change disclosures practices and provides a frame of references for developing related disclosures requirement.

scholarly journals Influence of Climate Changes on Water Resources in Moldova

2012 ◽  
Vol 7 (1) ◽  
pp. 119-121
Author(s):  
Violeta Ivanov
Keyword(s):  
Climate Change ◽  
Economic Development ◽  
Water Resources ◽  
Adverse Effects ◽  
Climate Changes ◽  
Current State ◽  
National Human ◽  
Sectoral Development ◽  
State Of Affairs ◽  
The Relationship

The paper aims to analyze the current state of affairs with water resources in Moldova, the challenges it faces for its national human and economic development, having in mind that the water resources are quite limited in Moldova, which encounters pollution, degradation influenced by climate change and unwise human activity to their biodiversity and ecosystems, availability and accessibility. It also attempts to highlight the relationship between climate change and water resources in Moldova, which has adverse effects on both environment and people’s health, and raise significant hurdles to the international, regional and sectoral development.

Movie Envy

2019 ◽  
pp. 70-80
Author(s):  
Olivier Asselin
Keyword(s):  
Point Of View ◽  
Digital Revolution ◽  
The Past ◽  
Current State ◽  
Movie Theatre ◽  
The Relationship

“Canadian cinema.” The term may appear self-evident but is problematic. First, one may question the value of national approaches to culture, especially here, in Quebec and Canada, where the debates over the Nation seem interminable, and especially now, in an era of globalization. Next, one may question the value of media-centered approaches to culture, especially when the successive waves of the “digital revolution” have blurred the boundaries between technologies and among artistic practices. Rather than try to survey “important” fiction films for theatres in Quebec or Canada, this essay adopts another point of view to examine the presence of cinema in Montreal museums over the past few years by focusing on three singular exhibitions. It may well be symptomatic of the current state of film in Quebec and Canada—but also, paradoxically, everywhere else—and says much about the relationship between medium and nation, the expansion of cinema beyond the movie theatre, and the internationalization of culture.

Oil Companies and Climate Change: Inconsistencies between Strategy Formulation and Implementation?

2007 ◽  
Vol 7 (3) ◽  
pp. 42-62 ◽  
Author(s):  
Ingvild Andreassen Sæverud ◽  
Jon Birger Skjærseth
Keyword(s):  
Climate Change ◽  
Strategy Formulation ◽  
Oil Companies ◽  
Corporate Strategies ◽  
International Climate ◽  
Framework Conditions ◽  
High Degree ◽  
The Relationship ◽  
Level 2 ◽  
Insight Into

This article examines major oil companies in terms of climate strategies and their implementation. More specifıcally, it takes a critical look at Shell, BP, and ExxonMobil, and the relationship between rhetoric and action regarding investments in climate-friendly activities. Empirical evidence indicates a generally high degree of consistency between what these companies say and what they do, but interesting differences are also found: ExxonMobil has done somewhat more than its climate strategy formulations would suggest; Shell has done somewhat less; whereas BP's activities are mainly in line with its statements. Factors at three levels contribute to explaining these differences: (1) the company level, 2) the political framework conditions in the various regions where the companies operate, 3) international climate cooperation. The fındings and explanations, although restricted to the three oil companies with regard to climate change, provide insight into the relationship between corporate strategies and implementation more generally. They offer understanding and analytical categories for assessing how well and why such multinational entities put into practice stated objectives.

scholarly journals Rapid climate change results in long-lasting spatial homogenization of phylogenetic diversity

2020 ◽  
Vol 11 (1) ◽  
Author(s):  
Bianca Saladin ◽  
Loïc Pellissier ◽  
Catherine H. Graham ◽  
Michael P. Nobis ◽  
Nicolas Salamin ◽  
...  
Keyword(s):  
Climate Change ◽  
Spatial Variability ◽  
Phylogenetic Diversity ◽  
Climate Changes ◽  
Northern Europe ◽  
Seed Plants ◽  
Climate Oscillations ◽  
The Past ◽  
Rapid Climate Change ◽  
Insight Into

Abstract Scientific understanding of biodiversity dynamics, resulting from past climate oscillations and projections of future changes in biodiversity, has advanced over the past decade. Little is known about how these responses, past or future, are spatially connected. Analyzing the spatial variability in biodiversity provides insight into how climate change affects the accumulation of diversity across space. Here, we evaluate the spatial variation of phylogenetic diversity of European seed plants among neighboring sites and assess the effects of past rapid climate changes during the Quaternary on these patterns. Our work shows a marked homogenization in phylogenetic diversity across Central and Northern Europe linked to high climate change velocity and large distances to refugia. Our results suggest that the future projected loss in evolutionary heritage may be even more dramatic, as homogenization in response to rapid climate change has occurred among sites across large landscapes, leaving a legacy that has lasted for millennia.

ÜBERLEGUNGEN ZU EINEM KULTFEST DER ALTMESOPOTAMISCHEN GÖTTIN INANNA

Numen ◽  
2004 ◽  
Vol 51 (1) ◽  
pp. 20-46
Author(s):  
Barbara Böck
Keyword(s):  
Gender Roles ◽  
Religious Belief ◽  
Social Order ◽  
Alternative Interpretation ◽  
Point Of View ◽  
Ritual Performance ◽  
Religious System ◽  
Literary Composition ◽  
The Relationship ◽  
Insight Into

AbstractThe present study aims at interpreting a Sumerian hymn pertaining to the cult of the ancient Mesopotamian goddess of love and war, Inanna/Ištar. Though this literary composition belongs to the realm of royal religion, and centres on the relationship between the goddess and the royal personage, the hymn also provides an insight into a cultic feast of rather popular character. The text describes a ritual; its inner logic follows the course of a cultic ceremony. Accordingly, the term "implicit ritual" as opposed to "explicit ritual", or liturgical order, can be applied. Until now the Sumerian hymn in question has been treated mainly from a text critical point of view. Certain aspects of the ritual performance, viz. the playful change of gender roles, are expressed through the epithets of the goddess. Recently, attention has been given to those epithets that allude to the power of the goddess to change her sex, and it has been proposed that they show a shamanistic side of the goddess. In what follows we shall put forward an alternative interpretation of the change of gender roles by using the concept of play and game as intrinsic to a religious system. The cultic feast of the goddess Inanna/Ištar will thus be traced back to a ritual of inversion which serves to reconstitute the moral and social order as well as to consolidate religious belief. Since our hymn is considered to be one of the main sources for the reconstruction of the so-called "sacred marriage" we shall also touch upon this ancient rite.

scholarly journals Human Responses and Adaptation in a Changing Climate: A Framework Integrating Biological, Psychological and Behavioural Aspects

2021 ◽  
Author(s):  
Paolo Cianconi ◽  
Batul Hanife ◽  
Francesco Grillo ◽  
Kai Zhang ◽  
Luigi Janiri
Keyword(s):  
Climate Change ◽  
Mass Effect ◽  
Point Of View ◽  
Human Populations ◽  
Tipping Points ◽  
Climate Evolution ◽  
Behavioural Aspects ◽  
The Relationship ◽  
Emergent Behaviours

Climate change is one of the biggest challenges of our times. Its impact on human populations is not yet completely understood. Many studies have focused on single aspects with contradictory observations. However, climate change is a complex phoenomenon that cannot be adequately addressed from a single discipline's perspective. Hence, we propose a comprehensive conceptual framework on the relationships between climate change and human responses. This framework includes biological, psychological and behavioural aspects, and provides a multidisciplinary overview and critical information for focused interventions. The role of tipping points and regime shifts is explored, and a historical perspective is presented to describe the relationship between climate evolution and socio-cultural crisis. Vulnerability, resilience and adaptation are analyzed from an individual and a community point of view. Finally, emergent behaviours and mass effect phenomena are examined that account for mental maladjustment and conflicts.

scholarly journals Executive control in bilingual aphasia: a systematic review

2021 ◽  
pp. 1-16
Author(s):  
Saskia Mooijman ◽  
Rob Schoonen ◽  
Ardi Roelofs ◽  
Marina B. Ruiter
Keyword(s):  
Systematic Review ◽  
Executive Control ◽  
Bilingual Advantage ◽  
Current State ◽  
Domain Generality ◽  
Language Control ◽  
Bilingual Aphasia ◽  
The Relationship ◽  
Everyday Communication ◽  
Insight Into

Abstract Much research has been dedicated to the effects of bilingualism on executive control (EC). For bilinguals with aphasia, the interplay with EC is complex. In this systematic review, we synthesize research on this topic and provide an overview of the current state of the field. First, we examine the evidence for EC deficits in bilingual persons with aphasia (bPWA). We then discuss the domain generality of bilingual language control impairments. Finally, we evaluate the bilingual advantage hypothesis in bPWA. We conclude that (1) EC impairments in bPWA are frequently observed, (2) experimental results on the relationship between linguistic and domain-general control are mixed, (3) bPWA with language control problems in everyday communication have domain-general EC problems, and (4) there are indications for EC advantages in bPWA. We end with directions for experimental work that could provide better insight into the intricate relationship between EC and bilingual aphasia.

Reconstructing the Roman Climate

2019 ◽  
pp. 11-52
Author(s):  
Kyle Harper ◽  
Michael McCormick
Keyword(s):  
Climate Change ◽  
Large Scale ◽  
Historical Change ◽  
Proxy Data ◽  
Current State ◽  
The Future ◽  
Paleoclimate Proxy ◽  
New Evidence ◽  
The Relationship

This chapter frames our current state of knowledge about the physical climate in the period of the Roman Empire's expansion, flourishing, and final fragmentation, at roughly 200 BCE to 600 CE. The emphasis here is on the new evidence of paleoclimate proxy data. The chapter explores what it is starting to tell historians about the timing and nature of large-scale climate change in the centuries of interest. To conclude, the chapter draws together the disparate sources of evidence into a tentative narrative. It highlights the questions that can be asked about the relationship between climate change and historical change and underscores the need for more and better data to fill in such a narrative in the future.

Relationships, Climate Change, and the Robins of Spring

2019 ◽  
Vol 41 (3) ◽  
pp. 17-20
Author(s):  
Mikhaela E. Young
Keyword(s):  
Climate Change ◽  
Local Level ◽  
Human Spirit ◽  
Human Relationships ◽  
Large Piece ◽  
Weather Patterns ◽  
Long Period ◽  
History Of ◽  
The Relationship ◽  
Insight Into

Abstract Storytelling is a powerful way to explore climate change on a local level. Through listening to local elders, we get insight into the differences in weather patterns over a long period of time. More importantly, we gain insight into a broader picture of what climate, weather, and nature mean to human relationships, not only the relationship to weather, but to culture, myth, and life. By observing and listening closely, we learn to remember that nature speaks to us, is a large piece of the human spirit, and contains within itself a history of humankind.

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