167 research outputs found

    Singular Value Decomposition of Wigner Distribution for Time-Frequency Representation of Ultrasonic Echoes

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    Wigner distribution (WD) is an effective tool for characterizing non-stationary signals where different frequency components arrive at different times. WD was proposed in 1932 by Wigner with applications in quantum mechanics [1]. WD offers high frequency resolution, and satisfies important properties such as marginals and time/frequency shifts. However, in spite of these advantages, WD creates spurious frequency information (cross-terms) when it is applied to signals consisting of multiple echoes or to a signal corrupted by noise. The cross-terms interfere with and often mask the true time-frequency information associated with echoes of interest. Due to the random and complex nature of backscattered ultrasonic echoes, and because the echoes are not exactly Gaussian in shape, the WD of ultrasonic signals is corrupted by the cross-terms. In this paper, singular value decomposition (SVD) is used to analyze and reduce the cross-terms

    Taxation: State Transaction Privilege Tax: An Interference with Tribal Self-Government

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    Engaging with untruthful company crisis communication: The understanding of decoupling in the face of crisis

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    [EN] Purpose: By considering the organizational legitimacy framework, this work examines how offending companies decouple their narratives from the facts as a communication strategy when handling environmental crises in the Latin American context. It also considers the implications of such behavior in terms of its potential inconsistency with the organizational value system, and therefore with the ethical sense of the crisis communication practice. Design/methodology: The research relies on a multi-case study approach, where four major environmental incidents involving four extractive companies in Venezuela, Colombia, Mexico, and Argentina are analyzed. By scrutinizing public sources, these companies¿ crisis communication processes are examined to allow for the linking of theory and practice. Findings: Results obtained suggest that to defend their legitimacy, companies deliberately conveyed untruthful messages and decouple their communication in crisis from reality, which in turn exposes a delinking between values and actions, resulting in ethical concerns for the practice of both crisis management and crisis communication. This work identifies four different decoupling-based crisis communication strategies performed by companies and the way these are accompanied by secondary strategies. Research limitations/implications: By emphasizing the connection between legitimacy and crisis communication, the study illustrates how narrative-fact decoupling (i.e., untruthful crisis communication practices) can be an indicative of more profound organizational contradictions. However, due to the constraints of case studies, it is acknowledged that the results obtained have boundaries for generalization. Originality/value: Instead of approaching decoupling as a trigger for crisis, the present investigation considers decoupling as a communicational strategy some companies engage with, when handling crisis. Furthermore, by focusing on Latin America, the study reflects the potential impact that the geographical context may have on the bodies of knowledge of organizational crisis communication and legitimacy.The authors received financial support from the Universidad Industrial de Santander (Colombia) for the research, authorship, and publication of this articleContreras-Pacheco, OE.; Claasen, C.; Garrigós Simón, FJ. (2021). Engaging with untruthful company crisis communication: The understanding of decoupling in the face of crisis. Intangible Capital. 17(1):31-51. https://doi.org/10.3926/ic.1775315117

    Stakeholder perceptions in organizational crisis management: exploring alternative configurations

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    [EN] Crises are socially constructed. Affected stakeholders of an organizational crisis conceive complex associations between their perceptions of the implicated company's response and about the company itself. The study moves away from a simple cause-effect view by deriving alternative configurations of these associations. This approach allows for a better understanding of how stakeholders attribute responsibility for a critical event and the resulting crisis faced by the company that caused it. Using partial least squares structural equation modeling and fuzzy-set qualitative comparative analysis, we analyze insights of 325 families affected by an environmental incident in 2018 involving Colombia's largest company. We establish a correlation between stakeholders' perceptions of crisis response timeliness and credibility. Accordingly, we expand on how perceptions affect organizational judgments. Finally, we propose that trustworthiness and reputation are antecedents to how organizational crisis response is perceived and how these antecedents affect the degree of the severity of the company crisis.Contreras-Pacheco, OE.; Claasen, C.; Garrigós Simón, FJ. (2022). Stakeholder perceptions in organizational crisis management: exploring alternative configurations. Journal of Management & Organization. 1-22. https://doi.org/10.1017/jmo.2022.5512

    Fuzzy reporting as a way for a company to greenwash: perspectives from the Colombian reality

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    Drawing on the legitimacy theory framework, this study introduces an alternative means to spot “fuzzy reporting” signals as a way to detect greenwashing at the firm level. Its approach is based on the way the sustainability reporting process can mislead stakeholders after critical incidents take place. In order to do so, a single environmental incident, which took place in Colombia, is analyzed in light of what happened before, during and afterwards, with special emphasis on the corporate disclosure process performed by the company involved. Results obtained give support to the assumption that fuzzy reporting can be objectively detected not only through the analysis of annual sustainability reports, but also by tracking other forms of corporate messages when a specific concern is carefully followed. This study’s contribution is two-fold. First, it builds on the theoretical notions of greenwashing and fuzzy reporting by illustrating a practical and objective way to identify some deceiving corporate practices. Second, it empirically evaluates this approach in a sensitive context in order to obtain better illustration and prepare the groundwork for further studies

    Fuzzy reporting as a way for a company to greenwash: perspectives from the Colombian reality

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    Drawing on the legitimacy theory framework, this study introduces an alternative means to spot “fuzzy reporting” signals as a way to detect greenwashing at the firm level. Its approach is based on the way the sustainability reporting process can mislead stakeholders after critical incidents take place. In order to do so, a single environmental incident, which took place in Colombia, is analyzed in light of what happened before, during and afterwards, with special emphasis on the corporate disclosure process performed by the company involved. Results obtained give support to the assumption that fuzzy reporting can be objectively detected not only through the analysis of annual sustainability reports, but also by tracking other forms of corporate messages when a specific concern is carefully followed. This study’s contribution is two-fold. First, it builds on the theoretical notions of greenwashing and fuzzy reporting by illustrating a practical and objective way to identify some deceiving corporate practices. Second, it empirically evaluates this approach in a sensitive context in order to obtain better illustration and prepare the groundwork for further studies

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    Fuzzy reporting as a way for a company to greenwash: perspectives from the Colombian reality

    Get PDF
    Drawing on the legitimacy theory framework, this study introduces an alternative means to spot “fuzzy reporting” signals as a way to detect greenwashing at the firm level. Its approach is based on the way the sustainability reporting process can mislead stakeholders after critical incidents take place. In order to do so, a single environmental incident, which took place in Colombia, is analyzed in light of what happened before, during and afterwards, with special emphasis on the corporate disclosure process performed by the company involved. Results obtained give support to the assumption that fuzzy reporting can be objectively detected not only through the analysis of annual sustainability reports, but also by tracking other forms of corporate messages when a specific concern is carefully followed. This study’s contribution is two-fold. First, it builds on the theoretical notions of greenwashing and fuzzy reporting by illustrating a practical and objective way to identify some deceiving corporate practices. Second, it empirically evaluates this approach in a sensitive context in order to obtain better illustration and prepare the groundwork for further studies

    Blood Cell Salvage and Autotransfusion Does Not Worsen Oncologic Outcomes Following Liver Transplantation with Incidental Hepatocellular Carcinoma: A Propensity Score-Matched Analysis

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    BACKGROUND: Intraoperative blood cell salvage and autotransfusion (IBSA) during liver transplantation (LT) for hepatocellular carcinoma (HCC) is controversial for concern regarding adversely impacting oncologic outcomes. OBJECTIVE: We aimed to evaluate the long-term oncologic outcomes of patients who underwent LT with incidentally discovered HCC who received IBSA compared with those who did not receive IBSA. METHODS: Patients undergoing LT (January 2001-October 2018) with incidental HCC on explant pathology were retrospectively identified. A 1:1 propensity score matching (PSM) was performed. HCC recurrence and patient survival were compared. Kaplan-Meier survival analyses were performed, and univariable Cox proportional hazard analyses were performed for risks of recurrence and death. RESULTS: Overall, 110 patients were identified (IBSA, n = 76 [69.1%]; non-IBSA, n = 34 [30.9%]). Before matching, the groups were similar in terms of demographics, transplant, and tumor characteristics. Overall survival was similar for IBSA and non-IBSA at 1, 3, and 5 years (96.0%, 88.4%, 83.0% vs. 97.1%, 91.1%, 87.8%, respectively; p = 0.79). Similarly, the recurrence rate at 1, 3, and 5 years was not statistically different (IBSA 0%, 1.8%, 1.8% vs. non-IBSA 0%, 3.2%, 3.2%, respectively; p = 0.55). After 1:1 matching (26 IBSA, 26 non-IBSA), Cox proportional hazard analysis demonstrated similar risk of death and recurrence between the groups (IBSA hazard ratio [HR] of death 1.26, 95% confidence interval [CI] 0.52-3.05, p = 0.61; and HR of recurrence 2.64, 95% CI 0.28-25.30, p = 0.40). CONCLUSIONS: IBSA does not appear to adversely impact oncologic outcomes in patients undergoing LT with incidental HCC. This evidence further supports the need for randomized trials evaluating the impact of IBSA use in LT for HCC
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