104 research outputs found

    Including Sustainable Reporting Practices in Corporate Management Reports: Assessing the Impact of Transparency on Economic Performance

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    In terms of sustainability, traditional disclosure does not provide the necessary information to all stakeholders, mainly addressing the company’s shareholders’ expectations. As a result, organisations need to disclose more non‐financial information, which implies social and environmental issues. Many organisations currently provide sustainability reports in addition to the annual management reports containing financial and economic data. Several studies have focused on adopting practices and tools in the sustainability area and their overlap with traditional managerial techniques and tools. Nevertheless, integration involves a harmonising process, compatibility and alignment between different management practices. This study aims to assess the impact that the inclusion of sustainable reporting practices in corporate management reports has on economic performance, and to support filling the gap in the specific literature by proposing an integrated reporting model achieved through a harmonising process, compatibility and alignment

    Funding, Turnover, Sustainability and Digital Technologies: A Multicriteria Research Model for SMEs Facing a Challenging Context

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    Abstract: The pandemic crisis has meant a challenge for SMEs and a factor that can change the way of doing business. The current paper analyses the correlations between financial resources, turnover, sustainability, and digital technologies and how these components can be adapted to changes in the economy triggered by the pandemic crisis in the structure of activities carried out by SMEs. Resting on the importance of integrating the innovative, digital component to the activities of SMEs, in close connection with the financial resources component, a multicriteria research model for business has been developed, assessing the correlations between key variables and their influence on European SMEs. In order to fully define the concepts envisaged and to emphasise these correlations, multiple linear regression, clustering techniques, and correlation analysis were used. In the end, the proposed solution provided a common language through which companies can evaluate traditional processes and bring together the research components into business activities

    Engineering hydrogenation active sites on graphene oxide and N-doped graphene by plasma treatment

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    [EN] Graphene oxide (GO) and N-doped graphene [(N)G] graphenes were submitted to H-2 glow discharge under different discharge regimes, in both the negative glow and positive column plasma regions. The resulted catalysts were fully characterized using several techniques such as Raman, DRIFT and XPS spectroscopy, powder X-ray diffraction, H-2 pulse chemisorption and H-2-, CO2- and NH3-TPD experiments. Density functional theory calculations were performed taking a slab model of graphene sheet with an optimized C-C bond length (1.426 angstrom) and a 16 angstrom vacuum layer between sheets. An overview of these characterizations showed that the O/C atomic ratio of GO is influenced by the plasma regime, indicating the occurrence of O removal, as also predicted by DFT calculations. In the case of (N)G, the plasma treatment also removes pyridinic N with an increase of the C/N ratio. The efficiency of the plasma modification has been checked through catalytic tests in hydroisomerization of 1-octene and hydrogenation of alpha-methyl-styrene. Contrarily to classical thermal activation requiring high temperatures, the generation of the defects by treating with plasma occurs at voltages in the range of 2 5 kV. In consequence, the hydrogenation and isomerization of alkenes resulted with high yields and good selectivities. Graphene prepared from sodium alginate from brown algae was considered as reference in these investigations.This work was supported by the Romanian Ministry of Education and Research UEFISCDI (projects PN-III-P4-ID-PCE-2016-0146, nr. 121/2017, PN-III-P1-1.1-TE-2016-2191, nr. 89/2018 and 16N/2019) and by the Spanish Ministry of Science and Innovation (Severo Ochoa and RTI2018-89237-CO2-R1). MM thanks Dr. F. Gherendi for the calibration of the OES system.Magureanu, M.; Mandache, NB.; Rizescu, C.; Bucur, C.; Cojocaru, B.; Man, IC.; Primo Arnau, AM.... (2021). Engineering hydrogenation active sites on graphene oxide and N-doped graphene by plasma treatment. Applied Catalysis B Environmental. 287:1-11. https://doi.org/10.1016/j.apcatb.2021.119962S11128

    Eddy Currents Nondestructive Testing - ABSTRACT ONLY

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    NRC publication: Ye

    Sensing Eddy Current with Solid-State Devices

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    NRC publication: Ye

    New Trends in Eddy Current Testing

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    NRC publication: Ye

    Stability Estimates for the Inverse Fractional Conductivity Problem

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    Abstract We study the stability of an inverse problem for the fractional conductivity equation on bounded smooth domains. We obtain a logarithmic stability estimate for the inverse problem under suitable a priori bounds on the globally defined conductivities. The argument has three main ingredients: 1. the logarithmic stability of the related inverse problem for the fractional Schrödinger equation by Rüland and Salo; 2. the Lipschitz stability of the exterior determination problem; 3. utilizing and identifying nonlocal analogies of Alessandrini’s work on the stability of the classical Calderón problem. The main contribution of the article is the resolution of the technical difficulties related to the last mentioned step. Furthermore, we show the optimality of the logarithmic stability estimates, following the earlier works by Mandache on the instability of the inverse conductivity problem, and by Rüland and Salo on the analogous problem for the fractional Schrödinger equation.Abstract We study the stability of an inverse problem for the fractional conductivity equation on bounded smooth domains. We obtain a logarithmic stability estimate for the inverse problem under suitable a priori bounds on the globally defined conductivities. The argument has three main ingredients: 1. the logarithmic stability of the related inverse problem for the fractional Schrödinger equation by Rüland and Salo; 2. the Lipschitz stability of the exterior determination problem; 3. utilizing and identifying nonlocal analogies of Alessandrini’s work on the stability of the classical Calderón problem. The main contribution of the article is the resolution of the technical difficulties related to the last mentioned step. Furthermore, we show the optimality of the logarithmic stability estimates, following the earlier works by Mandache on the instability of the inverse conductivity problem, and by Rüland and Salo on the analogous problem for the fractional Schrödinger equation
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