This paper draws on online survey responses from 111 UK beef and sheep farmers to provide an insight into engagement with the net zero greenhouse gas (GHG) target. First, we explore whether they consider the net zero target into their decision-making, and second, identify the motivations, perceived barriers, and behavioural controls influencing adoption of GHG mitigation and sequestration practices. Most respondents believed net zero was achievable and expressed some knowledge of required actions. However, consideration of net zero in routine decision-making remained limited. Behaviour also varied by farm characteristics: hill, smaller farms, and those with direct processor or retailer supply contracts, or had completed a carbon audit were more likely to consider net zero in decisions. Many farmers had implemented, and expressed willingness to adopt mitigation measures, largely motivated by productivity and economic benefits. For sequestration, measures to enhance soil carbon were popular, while afforestation was not. Several distinct characteristics were associated with a greater willingness to adopt GHG mitigation and sequestration measures. These included larger farm size, lowland farms, cattle-based enterprises, and completion of a carbon audit. Awareness of the net zero target did not significantly influence willingness to adopt. Strikingly, the majority of respondents were not aware of any co-benefits of implementing GHG emission mitigation measures, despite numerous potential positive outcomes for farm businesses. We recommend that communication of these co-benefits are prioritised in future knowledge exchange, and policy/advisory strategies should avoid framing net zero at the sector-level as a singular goal and instead embed mitigation measures within broader strategies for resilient and profitable farming systems.
This work presents a rapid, calibration-free methodology for constructing high-fidelity digital twins of laboratory X-ray computed-tomography (CT) systems using only radiographs acquired with the instrument itself. By measuring the nonlinear relationship between operator-set cathode current and actual anode current, we correct the emitted photon flux and derive a representative flux model through inverse optimisation of image noise. The approach incorporates filtration, scintillator response, detector point-spread function, electronic gain, quantisation, and overexposure limits, enabling realistic photonic-noise synthesis without specialised dosimetry equipment. Validation on a dual-tube high-energy (DTHE) micro-focus CT platform demonstrates sub-5% error in signal-to-noise ratio across a broad range of voltages (60-260 kV), currents (50-500 mu A), exposures, and gains, and accurate reproduction of material-specific attenuation for aluminium, copper, and steel specimens. Comparisons with Monte-Carlo (GATE) and analytical (gVirtualXray) simulations confirm that the inverse-derived twins achieve comparable visual and quantitative fidelity while requiring orders of magnitude less computation time (approximate to 0.03 s per projection). Limitations stem from unknown internal filtration and gain-dependent noise scaling. Nonetheless, the proposed pipeline provides a practical, reproducible framework for generating digital twins that support rapid prototyping, experimental planning, and advanced data-driven analyses in X-ray imaging research.
This study examines the relationship between sustainability expenditures and Environmental, Social, and Governance performance, emphasizing the moderating role of Financial Reporting Quality, proxied by value relevance and income smoothing. Using a panel of 1770 firm-year observations from 177 industrial, energy, and basic materials firms in the United Kingdom over the period 2014-2023, the study employs Fixed Effects regressions as the main estimation strategy, complemented by Heckman correction for sample selection bias and GMM to address potential endogeneity. The results indicate that Environmental Expenditure, Environmental Expenditure Investments, and Research and Development expenditures have a positive and significant impact on ESG performance. This effect is significantly moderated by FRQ; value relevance amplifies the impact of sustainability expenditures, while income smoothing supports long-term strategic consistency. These findings highlight the importance of transparent, informative reporting to enhance the effectiveness of sustainability investments. The study contributes to the ESG literature by showing that sustainability expenditures function as strategic investments rather than mere costs. From a practical perspective, the results suggest that managers should align sustainability strategies with high-quality financial reporting practices, while policymakers should promote clearer disclosure standards to improve ESG outcomes.
The origin of consciousness constitutes one of the most enduring challenges in contemporary science, with implications for neuroscience, philosophy, medicine and ethics. Traditional accounts have emphasized the cerebral cortex as the seat of conscious awareness, largely due to its expansion and complexity in humans. However, converging evidence suggests that the foundations of consciousness lie not in higher cognition, but in more ancient subcortical systems responsible for affective experience. Central among these are the ascending arousal networks of the upper brainstem and the periaqueductal gray, which together sustain wakefulness and imbue it with valence. This reframing positions consciousness as an embodied biological function grounded in feeling, rather than as a component of higher cognition. From a developmental perspective, the relevant subcortical structures mature relatively early in gestation, raising the possibility that a primitive form of subjective feeling may emerge during the third trimester, well before cortical maturation. Such a view has far-reaching ethical consequences, informing debates on fetal pain perception, neonatal care, and the treatment of individuals with profound cognitive impairment. By synthesizing recent neuroscientific findings with developmental data, this paper argues for a subcortical basis of consciousness, and highlights the need for an integrative approach that situates the origins of consciousness within affective brainstem systems.
Existing literature on the relationship between ownership and Corporate Social Responsibility (CSR) has been mainly focused on non-financial firms. While a few studies have explored how ownership influences banks’ CSR, most of them are based on Western or Islamic finance contexts. Our study contributes to the literature by examining the effects of different ownership types in CSR engagement among 110 large Chinese banks from 2009 to 2020, including state ownership and foreign ownership. Our findings reveal a significant positive correlation between CSR engagement and foreign ownership, whereas state ownership does not show a similar association with the CSR index. This suggests that different owners impact CSR involvement due to their distinct economic roles in society. Our research underscores the importance of considering the diverse effects of ownership structure on CSR engagement within the Chinese banking sector, highlighting the need to account for shareholder background in discussions of shareholder activism. Additionally, it emphasises the necessity of addressing the multidimensional nature of banks’ CSR, providing new insights into the dynamics of shareholder influence on corporate social responsibility.
