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This systematic literature review investigates the extent to which recent anti-corruption literature goes beyond the established paradigms (i.e., principal-agent perspective, macro-level, structural, and legal centralistic approaches) to focus on society’s informal norms, everyday micro-level power relations and non-monetary currencies (e.g. respect, prestige, social status and trust). By reconceptualising the various meanings and morality of informal, non-legal practices and transactions in the frame of the ’multi-level orders of corruption’ perspective, the paper also assesses the extent to which the current canon focuses on the complex articulation and interdependencies between (1) global, transnational anti-corruption laws, initiatives, discourses, and institutions, (2) national/central level initiatives, policies, and laws, and (3) local, micro-level social norms and practices. Based on one-hundred and three systematically gathered peer-reviewed journal articles published between 2015 and 2020, we found that most studies conducted within this period focus on anti-corruption at the national level and mostly employ analytical and quantitative methods. However, the local level received scant attention, and qualitative methods were employed in a few studies. Also, even though a significant number of studies focus on anti-corruption at multiple levels, these are mostly either the global-national level or national-local level. None of the articles gathered for this review studies anti-corruption in a complete multi-level approach that explores the global-national-local level. Lastly, we found that most of the studies across the levels are shaped by the principal-agent perspective and indicate a predominance of the perspective within anti-corruption policy and practice across the world. Consequently, irrespective of the entity of focus (i.e., country or institution), method (quantitative, qualitative, analytical or experimental) or level of analysis (i.e., global, nat

This research report presents empirical findings from an ethnographic study of the role of informal social norms in reducing corruption in public and private schools in Hanoi. The study begins by building a theoretical framework that inculcates the significance of local informal social norms in analysing/understanding corruption and designing counteraction strategies, especially at the sub-national or local level. After a two-month ethnographic study in Hanoi, a rich stock of ethnographic data was collected through observations and informal interviews. The informal social norm and practices found in various public and private schools in Hanoi included parents’ payment of teachers for extra classes to ensure better school results for their children, showing gratitude and respect to teachers by providing them with gifts on 5-6 occasions per school year, and parents’ contribution of money towards the provision of equipment in school classrooms. Our findings suggest that within the context of the school system, these informal norms persist as pragmatic responses to the weaknesses in the country’s educational system. Consequently, they are not in themselves dysfunctional or corrupt, and are widely accepted as the "normal things to do". Notwithstanding, some of the parents and teachers also admitted that these informal norms and practices sometimes result in unequal and discriminatory treatment of students whose parents cannot afford to conform to them. Consequently, they sometimes become dysfunctional and/or corrupt practices that hinder the quality of education. Hence, from a collective action perspective, we argue that efforts to reduce the levels of corruption resulting from the dysfunctional aspects of these informal norms and practices must acknowledge them as institutionalised social practices that are part and parcel of everyday life. Therefore, anti-corruption interventions must not focus on eradicating/suppressing these informal social norms entirely, as this mi

Previous scholars have viewed expenditures on ESG (environmental, social, governance) in two distinct ways. In one way, it has been viewed as wasteful if it does not directly contribute to the business. The other perspective being that by addressing ESG-issues, one can improve businesses by improving society. In recent times, ESG has become an increasingly common topic due to the increased awareness and debates regarding the environment and sustainability. The increased attention toward ESG issues has resulted in increased ESG reporting by firms. As a result, shareholders and stakeholders can address more of their concerns by knowing how ESG-friendly a firm is. With the increased attention given to ESG in recent years, its actual effects on a firm becomes increasingly interesting. The relationship between ESG and firm performance and the relationship between ESG and stock return has been studied by several researchers over the years. The different studies have come to different conclusions regarding these relationships and the relationships are still inconsistent. In this paper, the relationship between ESG-scores and firm performance, as well as ESG-scores and stock returns in Swedish large-cap firms is examined. This study aims to investigate the relationship between ESG-scores and firm performance and the relationship between ESG-scores and stock returns. Furthermore, the study measures firm performance by measuring total asset turnover, net profit margin, and operating profit margin. Stock returns are measured with the use of historical yearly stock returns. The relationships are investigated with regression analysis. This study has a quantitative approach, where secondary data between the years 2016-2020 has been extracted from the database Refinitiv Eikon. The study finds that the relationship between ESG-scores and total asset turnover is negative, meaning that increased ESG-scores result in less efficient use of assets. The relationship between ESG-score and

Bakgrund: Modeföretag kommunicerar alltmer om hållbarhet. En kanal för denna typ av kommunikation har blivit deras webbsidor under fliken “hållbarhet”. Tidigare forskning visar att det finns svårigheter för konsumenterna att tolka innehållet som finns på sidorna, vilket leder till att konsumenterna tolkar innehållet fritt. Tidigare studier på tolkningar av modeföretags hållbarhetskommunikation saknar fokus på konsumentperspektivet och på det övergripande innehåll som kommuniceras via hållbarhetssidorna. I denna studie undersöker vi konsumenternas tolkningar och identifierar vad de bakomliggande aspekterna för tolkningarna är. Syfte: Studiens resultat syftar till att bidra med förståelse för hur konsumenter förstår och tolkar hållbarhetssidor. Resultatet ska kunna användas av intressenter inom modebranschen för att förbättra sin hållbarhetskommunikation. Det genom att granska konsumenternas tolkningar av svenska modeföretags hållbarhetssidor. Teori: Teorin är uppbyggd med en teoretisk referensram som utgår från hållbarhetskommunikation och konsumenttolkning med den tillämpade teoretiska utgångspunkten diskursanalys. Detta för att undersöka diskurser som uppstår mellan konsumenterna och innehållet från hållbarhetssidorna. Metod: Metoden som användes i studien var en kvalitativ metod, vilket var intervjuer med tio deltagare från Sverige. Deltagarna fick observera två modeföretags hållbarhetssidor. Före, under och efter observationerna intervjuades deltagarna. Efter varje intervju transkriberades materialet. Efter att allt transkriberats, reducerades materialet genom att koda in citat i olika kategorier. Resultat: Resultatet utgick från en diskursanalys och visade på tre olika nivåer när det handlar om konsumenternas tolkningar. Första nivån visade vad aspekterna är för att förstå och engageras av kommunikationen. Andra nivån visade hur konsumenterna översätter kommunikationen till ett användande i praktiken. Den tredje nivån visade en helhetsförståelse över hur konsume, Background: Fashion companies are increasingly communicating about sustainability. A channel for this type of communication have become their webpages, where they have created a page called “sustainability”. Prior research shows that these pages' content is hard to interpret for consumers, which leads to consumers interpreting its content freely. Prior research on interpretations of fashion companies’ sustainability communication lacks a focus on the consumer perspective and on the overall content communicated through sustainability pages. In this study we research the consumer interpretations and identify what the underlying aspects of their interpretations are. Purpose: This study's results aim to contribute to an understanding of how consumers understand and interpret sustainability pages, which aim to be used by stakeholders within the fashion industry to improve their sustainability communication. This will be done by examining consumers' interpretations of Swedish fashion companies’ sustainability pages. Theory: The theoretical framework used in this study outlines sustainability communications and consumer interpretations with an adapted theoretical starting point from discursive analysis. This is used to examine discourses that arise between consumers and the content of the sustainability pages. Method: The method used in this study was a qualitative method, which was interviews with ten participants from Sweden. The participants were allowed to observe two fashion companies' sustainability pages. While and after the observations the participants were interviewed. After each interview the material was transcribed. After all interviews were transcribed, the material was reduced by encoding quotes into categories. Findings: The results were drawn from the discursive analysis and showed three levels of how the consumer interprets. First level showed the aspects of understanding and being engaged by the communication. The second level showed how consumers transl

Global warming is a growing problem, and climate changes are now moving toward a state that is greater than usual. Various industries and customers’ needs to change their buying behavior to save our planet. As a key performer in society, the bank sector is evolving and changing towards a greener future. The changes have given birth to the term Green Banking. The new concept can be defined as an umbrella term that refers to the practices that make banks sustainable and green. The concept includes various green products like green bonds, green stocks, green loans, and green mortgages. Various new demands, threats and risks have arisen with the recent changes that stakeholders need to be aware of and be prepared to face. Changes are required in order to help the environment but might not be supported or welcomed by all of the bank’s stakeholders. A difference in view can be problematic for the banks and may affect their attractiveness. This problem or question influenced me to conduct this study.The purpose of this study is to examine the role of Green banking for Swedish banks. Is the concept increasing the bank's attractiveness in terms of customer attractiveness, or is the concept dissatisfying the bank´s customers. Green Banking is a fairly new concept, and little research has been done on this concept in the field of banking. Some studies were found in the field of Green Banking, but only one of them investigated customer attractiveness, and that study was conducted in Bangladesh. Therefore, this study is limited to Sweden and the Swedish bank sector. The four theories, Theory of planned behavior, Ecologically conscious consumer behavior, Diffusion of innovation theory and Cumulative prospect theory, were selected to analyze the study's findings.A qualitative research method was used in this study, and data collection was conducted through interviews. The four Swedish banks, SEB, Swedbank, Länsförsäkringar and Nordea, were selected for the data collection. Besides

Solar-driven splitting of alcohol utilizing photocatalysts is a promising route to obtain H2 and fine chemicals. Ni nanoparticles have shown great potential for light-driven splitting of alcohol, and their size, exposed facets, and electronic properties play key roles in the performance of photocatalysts. Therefore, purposefully modifying Ni is of great importance. In this report, Ni–Ag nanostructures were fabricated in situ on graphitic carbon nitride by a sequential photodeposition method. The solar-driven hydrogen production from ethanol was dramatically enhanced on the Ni–Ag nanostructure-modified graphitic carbon nitride compared with pure Ni nanoparticle-modified graphitic carbon nitride. It was found that the beneficial role of Ag is to disperse and stabilize small Ni nanoparticles and, importantly, expose catalytic sites that are less prone to accumulate ethanol decomposition products (acetate species), as proven by in situ diffuse reflectance infrared Fourier transform spectroscopy.

Volatile organic compounds (VOCs) are one of the most commonly detected contaminants in water. The occurrence is mainly in gasoline and other petroleum-based products, fumigants, paints and plastics. Releases into the environment and the widespread use have an impact on the ecosystem such as humans and animals due to their toxicity, mutagenicity, and carcinogenicity. VOCs may persist in groundwater and may enter drinking water supplies. In this paper, a diamond-like carbon (DLC)-coated silicon waveguide in combination with a polymer film (ethylene/propylene copolymer, E/P-co) for enrichment of analytes was investigated to determine its suitability for ATR-FTIR (attenuated total reflection Fourier transform infrared) spectroscopic detection of VOCs. The DLC film was fluorine-terminated enhancing the adhesion of the hydrophobic polymer to the waveguide surface. The analytes diffuse into the hydrophobic polymer whereas water is excluded from the emanating evanescent field. Therefore, direct detection in aqueous systems is enabled. Nine VOCs, i.e., ethylbenzene (EB), trichloroethylene (TCE), tetrachloroethylene (TeCE), the xylene isomers (p-xylene, pXYL; m-xylene, mXYL; o-xylene, oXYL), naphthalene (NAPH), toluene (TOL), and benzene (BENZ), were evaluated simultaneously qualitatively and quantitatively showing the potential of DLC coatings revealing high sensitivities in the low ppb to ppm concentration range, i.e., 50 ppb for TeCE. To the best of our knowledge, this is the first time of IR spectroscopic detection of VOCs in aqueous solutions using DLC-coated waveguides in combination with a hydrophobic polymer. By utilizing a DLC-coated waveguide, a versatile sensor for real-time monitoring in harsh environments such as effluents, leaking pipelines, and underground storage tanks is feasible due to response times within a few minutes.

Modern buildings tend to be ‘‘energy guzzlers’’ and have indoor environments with unhealthy air. Glazing with TiO2/VO2 bilayer coatings (1) exhibits enhanced photocatalytic air purification compared with single-layer TiO2 due to heating from the underlying infrared-absorbing VO2 film, (2) is thermochromic thanks to the VO2 and admits less solar energy inflow when there is a cooling demand, and (3) has significantly improved luminous transmittance as a result of antireflection due to TiO2. These coatings were deposited by reactive DC magnetron sputtering onto heated glass; they were nanocrystalline, and the anatase phase prevailed in TiO2. The VO2 coatings showed well-developed thermochromism.The photocatalytic degradation rate of stearic acid was almost doubled for the TiO2/VO2 bilayer film compared with that for single-layer TiO2. Our results demonstrate an important, and hitherto unexplored, synergy between photocatalysis, thermochromism, and high luminous transmittance which exploits spectral-selective material properties for solar illumination., Bilayer coatings of TiO2/VO2 lead to glazing that can purify indoor air and lower solar energy inflow. They are important for energy-efficient buildings with reduced needs for ventilation and air conditioning. The underlying thermochromic VO2 layer modulates solar energy throughput by absorbing infrared light film that heats up the photocatalytic TiO2 film and yields boosted photocatalytic degradation of pollutants. The top photocatalytic layer also serves as an antireflection coating and provides enhanced solar light modulation and luminous transmittance.

Solar light-induced photodecomposition of organophosphorus warfare agent simulant dimethyl methylphosphonate (DMMP) on the surfaces of TiO2/graphene oxide (GO) nanocomposites was studied by in situ DRIFT spectroscopy. Nanocomposites containing 1 and 2 wt% GO, respectively, were prepared by two different aqueous methods. All nanocomposites were shown to effectively adsorb and partly dissociate DMMP as shown by the formation of surface coordinated methoxy groups. Solar light illumination induced rapid decomposition of the adsorbed species to yield various ionic and surface coordinated formate and carbonate species as the main intermediate products. Both the kinetics of adsorbed species decomposition and the formation of various intermediates were strongly affected by the presence of GO, as compared to pure TiO2 nanoparticles. The two synthesis routes yielded nanocomposites with different degrees of reduction of GO that correlated with their reactivity towards DMMP adsorption and photodegradation. Upon illumination, rapid depletion of water was observed on the TiO2/GO nanocomposites and was attributed to a water splitting reaction, which competed with the DMMP photo-oxidation reaction.

We report on the synthesis and characterization of TiO2/Nanodiamond (ND) nanocomposites for rapid decontamination of chemical warfare agents (CWA) and toxic industrial compounds prepared by a simple water-based, low-temperature method using urea as a homogeneous precipitating agent. The excellent water-compatibility of NDs promoted their good dispersion within the TiO2 matrix resulting in intergrown TiO2/ND nanostructures. NDs with an abundance of oxygen-containing surface moieties increased the porosity of the composites resulting in their three times more efficient spontaneous degradation of the CWA soman in solution compared to pure TiO2. In situ DRIFT spectroscopy revealed the enhanced reactive adsorption and solar light photodecomposition of dimethyl methyl phosphonate vapor on TiO2/ND. The charge transfer across TiO2/ND interfaces that hinder recombination of photo-excited electron-hole pairs was inferred from surface potential measurements. The results indicate that well-dispersed NDs forming heterojunctions together with their high porosity contribute to the reactive properties of the nanocomposites., Correction in: APPLIED CATALYSIS B-ENVIRONMENTAL, Volume: 261, Article Number: 118263, DOI: 10.1016/j.apcatb.2019.118263

Syfte: Syftet med studien är att undersöka om en goodwillnedskrivning har något samband med framtida kassaflöde. Metod: I studien har en multipel regressionsanalys utförts, som är inspirerad av en tidigare studie av Jarva (2009). Vi har använt oss av en kvantitativ metod med deduktiv ansats och med hjälp av insamlade data från Retriver och Börsdata.se, har vi undersökt om det finns något samband mellan goodwillnedskrivningar och framtida kassaflöde. Resultat och slutsats: Resultatet är uppdelat i två olika modeller. I den ena har vi delat in bolagen i storleksordning baserat på omsättningsstorlek. I den andra har vi delat in bolagen med antalet anställda enligt SME. I båda analyserna hittar vi samband mellan framtida kassaflöde och avskrivningar. Där avskrivningar används som en proxy för goodwillnedskrivningar. Det i motsats till vad Jarva (2009) kom fram till i sin studie. Där han endast kunde hitta samband i upp till tre år efter nedskrivningen., Purpose: The purpose of the study is to examine whether a goodwill impairment has any relation with the future cash flow Method: The study has performed a multiple regression analysis, which is inspired by a previous study by Jarva (2009). We have used a quantitative method with deductive approach and with the help of collected data from Retriever and Börsdata.se have we examined whether there is any relation between goodwill impairment and future cash flow. Result and conclusion: The result is divided in two different models. In one, we have divided the companies into orders of magnitude with turnover as a variable. In the second, we have divided the companies with the number of employees as a variable. In both analyzes, we find relationships between future cash flow and deprecation. Where deprecation is used as a proxy for goodwill impairments. This is in contrast to what Jarva (2009) came up with in his study. Where he could only find connections for up to three years after the impairment.

Two water-based methods were used to produce TiO2/graphene oxide (GO) nanocomposites with 1 and 2 wt.% GO. Both procedures exclude the use of organometallic precursors, as well as the high-pressure and high-temperature treatments, which facilitate pure and energy efficient synthesis amenable for larger scale synthesis. Nanocomposites with narrow (< 10 nm) and long spindle-like (< 100 nm) TiO2 nanoparticles supported on GO flakes were obtained (TiO2/GO), and their properties for reactive destruction of the organophosphorus simile chemical warfare agent (CWA) dimethyl methylphosphonate (DMMP) were investigated by in situ DRIFTS spectroscopy. Both synthesis procedures yielded highly reactive nanocomposites with markedly different properties compared to similarly prepared pure TiO2 nanoparticles. GO also induced morphology and texture changes, which were observed to have a significant impact on the adsorption and reactivity of the nano composites, and which were strongly related to synthesis procedure. In particular, the reduction state of GO, as measured by Raman spectroscopy, was observed to play a major role for the reactivity of the TiO2/GO nano composites.

Spectrally selective photocatalytic multilayer films that exhibit dramatically enhanced photochemical reactivity upon solar light activation were fabricated. It is shown that synergistically enhanced physciochemcial properties can be achieved the surpass those of the constituting single-layer films. We present two case studies: TiO2/VO2 and TiO2/TiAlN bilayer films made by reactive dc magnetron sputtering. The TiO2/VO2 bilayer exhibits enhanced near-infrared light absorption, which thereby heats the TiO2 film by more than 15 degrees, resulting in an almost 2-fold increase of the reaction rate for photo-degradation of stearic acid layers. In addition, the TiO2/VO2 bilayer stack exhibited anti-reflective properties, and enhanced solar modulation (∼ 9%) compared to VO2, and ∼ 20% increased solar absorptance compared to TiO2. In the second example, bilayer TiO2/TiAlN films yielded an almost 10-fold enhancement of the quantum yield for acetaldehyde removal (on par with state-of-the-art, heterojunction photocatalysts), and an associated temperature rise larger than 120 degrees. Both findings can be understood by thermal activation to the increase the surface reaction kinetics, where water desorption from the oxide plays and important role. We generalize the results, and discuss their implications for green building technology and possible scenarios for their implementation. References 1. Yu-Xia Ji, Andreas Mattsson, Gunnar A. Niklasson, Claes-Göran Granqvist, Lars Österlund TiO2/VO2 bilayer coatings for glazing: Synergetically enhanced photocatalytic, thermochromic, and luminous properties, submitted to Advanced Functional Materials 2018. 2. Lars Österlund, Andreas Mattsson, Joel Martin, Spectrally selective heat absorptive bilayer photocatalyst with enhanced reactivity: TiO2/TiAlN, Topics in Catalysis, in press.

Peat soils are organic soils which make up significant parts of Sweden land area. Peat soils are commonly used in agriculture. Growing crops in these soils require drainage which speeds up the degradation of the organic matter and increases the greenhouse gas emissions. Cultivated organic soils are responsible for 6-8 % of the total amount of anthropogenic greenhouse gas emissions in Sweden. Previous studies show a decreased emission flow in peat soils with waste foundry sand mixed in. In this study, sand and waste foundry sand is mixed in with peat in depths of 2,5 cm and 5 cm, respectively and studied in a lab environment where emissions of carbon dioxide, nitrous oxide and methane gas were measured. Results show a noteworthy decrease in carbon dioxide emissions from samples with 5 cm sand/waste foundry sand mixed in. The waste foundry sand raised the pH level in the soil more than sand. This is likely the reason that waste foundry sand performed slightly higher emissions since it improves living conditions for the microorganisms in the soil. Measurements of nitrous oxide and methane gas showed no clear signs of emissions. The measured concentrations were equivalent to those occurring naturally in the lab. The conclusion of this study is that both sand and waste foundry sand can be positive for decreasing the carbon dioxide emissions from peat soils. In order to ensure this result more substantial studies and a deeper knowledge of the processes in the soils is required., Torvjordar är organogena jordar och upptar en betydande del av Sveriges yta. De har flertalet användningsområden för människor och används ofta inom jordbruk. Vid odling på torvjordar krävs dränering vilket leder till ökad nedbrytning av det organiska materialet och resulterar i växthusgasutsläpp. Sveriges brukade torvjordar står för 6-8 % av antropogena utsläpp av växthusgaser årligen. Studier som tidigare gjorts med inblandning av gjuterisand i åkrar av torvjord visar på minskade växthusgasutsläpp. I föreliggande studie undersöks i laborationsmiljö hur utsläppen av koldioxid, lustgas och metangas påverkas vid inblandning av sand samt gjuterisand i volymerna 2,5 cm och 5 cm av ytlagret. Resultaten visar att koldioxidutsläppen minskar märkbart vid de större inblandningarna med 5 cm sand/gjuterisand. Gjuterisanden hade en större pH-höjande effekt på jorden vilket kan ha bidragit till att den presterade lite högre utsläpp än sanden. Högre pH-värde gynnar mikroorganismernas levnadsmiljö. Lustgas- och metangasmätningarna gav inga tydliga tecken på utsläpp. Koncentrationerna i mätningarna var likvärdig med naturliga koncentrationer i luften. Slutsats från denna studie är att både inblandning av sand och gjuterisand kan vara positivt för att minska torvmarkers utsläpp av koldioxid. Mer omfattande undersökningar och djupare kunskap om dessa processer krävs dock för att säkerställa detta.

The photoelectrochemical properties of tungsten oxide thinfilms with different stoichiometry (WO3−x) and thickness were investigated.The films were sputtered in O2/Ar gas (ratio 0.43) on glass substrates coatedwith fluorine-doped tin dioxide at two sputter pressures, Ptot = 10 and 30mTorr, yielding O/W ratios of the films, averaged over three samples, of 2.995and 2.999 (x ∼ 0.005 and x ∼ 0.001), respectively. The films were characterizedby X-ray diffraction, scanning electron microscopy, and spectrophotometry.The 10 mTorr samples showed large absorption in the near-infrared (NIR)range, whereas the 30 mTorr samples had a small absorption in this region. Theconcentration of oxygen vacancy band gap states was estimated from cyclicvoltammetry and was found to correlate with the optical absorption in the NIRregion. The incident photon to current efficiency for illumination from theelectrolyte side (IPCEEE) and substrate electrode side (IPCESE) showed higherefficiency for the more stoichiometric films, indicating that oxygen vacancies in the band gap act as recombination centers.Surprisingly high values of IPCEEE and IPCESE were found, and it was concluded that efficient charge separation and transporttake place almost throughout the entire film even for film electrodes as thick as 2 μm. Analysis of the spectral distribution of thephotoresponse (action spectra) using an extended Gärtner−Butler model to calculate the IPCE for front-side and back-sideillumination was performed and showed that the diffusion length is large, of the order of the depletion layer thickness.