This article responds to Gray's (2002) call for normative research on social and environmental accounting (SEA) and Parker's (2005) call for active engagement in the process of designing SEA systems. More specifically, our investigation focuses on the study of boundary setting for triple bottom line (TBL) reporting, an issue that has been given more attention by practitioners than by researchers. The study reviews the consequences of boundary setting for the discharge of organizational accountability, from which it develops a framework to investigate TBL reporting boundaries and then reports on an empirical survey of best practice. It concludes that organizations are strategically setting and disclosing their boundaries instead of discharging their accountability and argues that such strategies have far-reaching consequences, because reporting boundaries are not only reflective of organizations but also have a constitutive role in their definition. A further consequence is that it calls into question the use of voluntary labeling, such as "in accordance" with Global Reporting Initiative; one implication being that further research into technical developments in TBL reporting could contribute to the discharge of organizational accountability.

In this study, the structure of guilt and shame reactions are investigated in three cultural groups (Peru, Hungary, and Belgium) using two newly constructed scenario-based inventories. Results show that it is possible to distinguish between a structure of guilt and shame reactions based on person variation and a structure based on situation variation. Moreover, both the person-based and the situation-based structures of shame and guilt are very similar across the three cultural groups, whereas within cultural groups, the two structures are quite different. The dimensions guilt versus shame and interpersonal versus intrapersonal orientation spanned the situation-based structure, whereas the dimensions control versus lack of control and appraisals versus subjective experiences and action tendencies spanned the person-based structure.

In this paper, we propose a procedure of selecting samples from a set of samples coming from Markovian processes of finite order and finite alphabet. Under the assumption of the existence of a law that prevails in at least q% of the samples of the collection, we show that the procedure allows to identify samples governed by the predominant law. The approach is based on a local metric between samples, which tends to zero when we compare samples of identical law and tends to infinity when comparing samples with different laws. The local metric allows to define a criterion which takes arbitrarily large values when the previous assumption about the existence of a predominant law does not hold. By means of this procedure, we map similarities and dissimilarities of some Brazilian stocks' daily trading volume dynamic.

Prevalence of hypertension in school age children and its association with obesity 6.7, 8.9, 13.6 and 26% in underweight, eutrophic, overweight and obese children, respectively (p < 0.01 (Rev Med Chile 2011; 139: 872-879).

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In reintroduction projects, ethology studies play a significant role in evaluating the behaviour of the individuals in habitats where they are reintroduced. We studied foraging and vigilance time allocation of a guanaco (Lama guanicoe) population reintroduced in Quebrada del Condorito National Park (QCNP), in the central mountains of Córdoba, Argentina. On average, individuals showed a higher proportion of time invested in vigilance and a lower proportion of time invested in foraging than a previously studied guanaco population belonging to the same ecological region as the source population, suggesting that at the time of this study, the reintroduced population was not fully adapted to the new habitat or suffered from an increased predation pressure. On the other hand, as expected for the species, throughout the study period, males allocated more time to vigilance than females, both sexes increasing vigilance during the reproductive period, and females increasing foraging time allocation during the post-reproductive period. Taking into account that further reinforcement to the existing population is planned, the present results may contribute to the elaboration of management strategies aimed at the successful establishment of guanaco in QCNP.

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A family of conjugated distributions for a given type of copulas is defined in this paper. Those copulas can be written as a mixture of d-dimensional parameter exponential functions. The generalized Farlie-Gumbel-Morgenstern copula is an example of this representation. This family is used to illustrate the estimation technique with real data. Also, the applicability of Bayesian predictive approach is shown in an education policy issue by defining goals for the number of students per class that leads to improve their performance at school.