Corporate Social Responsibility and Corporate Performance: Does Financial Reporting Quality Matter?

This study aims to analyze the role of social responsibility in times of crisis, where the study examines whether the role of social responsibility in the corporate performance will depend on its interaction with other basic aspects of the corporate business environment. In the contemporary economic context, information environment considers important aspects of the business environment, therefore, it can be suggested that the impact of social responsibility on the company’s performance will be clearer when considering its interaction with financial reporting quality. To test this argument, data from the Saudi business environment for the year 2020 was collected to explore the relationship between social responsibility and the company’s financial performance during the Corona pandemic, and the role of the financial reporting quality in that relationship. The results were largely consistent with the general argument of the study, the results showed that social responsibility does not affect the financial performance, but the interaction between it and the financial reporting quality positively affects the financial performance of the company during the pandemic period. Therefore, financial reporting quality play a major role in the extent to which social responsibility affects performance. The results represent a motivation for the various parties in the business environment to pay attention to the general framework of the companys business aspects when analyzing performance

Design and Development of RF Structures for Linac4

Linac4 is a new 160 MeV Hâ linac proposed at CERN to replace the 50 MeV Linac2 as injector to the PS Booster, with the goal of doubling its brightness and intensity. The present design foresees after RFQ and chopping line a sequence of three accelerating structures: a Drift Tube Linac (DTL) from 3 to 40 MeV, a Cell-Coupled DTL (CCDTL) to 90 MeV and a Side Coupled Linac (SCL) up to the final energy. The DTL and CCDTL operate at 352 MHz, while in the SCL the frequency is doubled to 704 MHz. Although the injection in the PS Booster requires only a low duty cycle, the accelerating structures are designed to operate at the high duty cycle required by a possible future extension to a high-power linac driver for a neutrino facility. This paper presents the different accelerating structures, underlining the progress in the design of critical resonator elements, like post-couplers in the DTL, coupling slots in the CCDTL and bridge couplers for the SCL. Prototyping progress for the different structures is reported, including the RF design of a DTL tank prototype and results of low- and high-power tests on a CCDTL prototype

Agent-based modeling and simulation to assess flood preparedness and recovery of manufacturing small and medium-sized enterprises

Severe flooding has caused major damage and disruption to households, communities, businesses, and organizations in many parts of the world. In the United Kingdom (UK), flooding has been responsible for significant losses to the economy due to its impact on businesses, 99.9% of which are Small and Medium-sized Enterprises (SMEs). This paper reports on how agent-based modeling and simulation has been developed and used to assess the effectiveness of a range of physical/structural and social preparedness adaptation measures that can be implemented by manufacturing SMEs to reduce the impact of and expedite recovery from a major flood event. Results indicate the effectiveness of combinations of these adaptation measures in relation to a one in 1000 year flood event that has been modeled and simulated in a key industrial area of the UK which, in addition to having experienced severe flooding, has a high concentration of SMEs

Vortex fluidic mediated synthesis of TiO2 nanoparticle/MXene composites

Oxidation of MXene in a vortex fluidic device (VFD) operating under continuous flow results in exfoliation and fragmentation into nanoparticles of surface oxidised 2D material with further oxidation of the nanoparticles into anatase (TiO 2 ). These MXene and anatase nanoparticles co‐assemble into stable micron sized spheres which are topologically smooth, decorating the surface of exfoliated MXene. The formation of this composite material in the dynamic thin film in the VFD was optimised by systematically exploring the operating parameters of the microfluidic platform, determined at 45 o tilt angle for the 20 mm diamater glass tube spinning at 5k rpm, with a flow rate of a colloidal dispersion of MXene in aqueous H 2 O 2 (30%) at 0.75 mL/min, concentration of MXene 0.5 mg/mL

RF Structures for Linac4

Linac4 is proposed to replace the existing proton linac at CERN (Linac2). Using an increased injection energy of 160 MeV instead of 50 MeV, Linac4 is expected to double the beam intensity in the PS Booster (PSB) and will thus be the first step towards higher brightness beams in the LHC. In this paper we re-assess the choice of RF structures for Linac4. Different accelerating structures for different energy ranges are compared in terms of RF efficiency, ease of construction and alignment, and necessary infrastructure. Eventually we present the final choice for Linac4

Fractional infinite time-delay evolution equations with non-instantaneous impulsive

This dissertation is regarded to investigate the system of infinite time-delay and non-instantaneous impulsive to fractional evolution equations containing an infinitesimal generator operator. It turns out that its mild solution is existed and is unique. Our model is built using a fractional Caputo approach of order lies between 1 and 2. To get the mild solution, the families associated with cosine and sine which are linear strongly continuous bounded operators, are provided. It is common to use Krasnoselskii's theorem and the Banach contraction mapping principle to prove the existence and uniqueness of the mild solution. To confirm that our results are applicable, an illustrative example is introduced