Can the spending of corporate social responsibility be offset? Evidence from pharmaceutical industry

This study aims to investigate whether the costs spent on corporate social responsibility (CSR) can be offset, and identify the inflection point when financial returns from CSR exceed the spending. By using Principal Component Analysis, we developed the Carroll’s CSR model to measure actual CSR spending. Drawing on data of 315 listed pharmaceutical firms from China, the quadratic effect was used to examine the inflection point, and the panel data regression was employed to examine the impact of CSR spending on current and subsequent financial performance. The results show that CSR spending cannot be offset in the shortterm. After two years of CSR implementation, ethical-domain and overall CSR spending positively relate to return on assets (ROA), whereas legal-domain CSR spending positively affects ROA after three years of CSR implementation, all justifying that CSR spending can be offset in the long-term. This research contributes to literature by precisely recognizing the time-based inflection point in financial performance arises, which is less discussed in existing CSR studies. The study findings imply that corporate managers need to view CSR spending as capital investment rather than operating costs, and policy makers should mandate institutional arrangements to facilitate CSR

Convergence or disparity? A cross-country analysis of corporate social responsibility reporting for banking industry in Nordic countries and China

This research investigates the corporate social responsibility (CSR) reporting for banking industry in Nordic countries and China, and compares the convergence and disparity of disclosed CSR information across these two regimes. The study encompasses a sample of eight largest commercial banks by total assets in Nordic countries and China over a 5-year period of 2013–2017. We employ a disclosure index approach to assess the contents of CSR reporting based on eight categories and a total of 60 CSR indicators. The results indicate that Nordic banks have a higher overall disclosure level of CSR information than Chinese banks, and significantly ahead of their counterparts with respect to the international commitment, and a wider coverage of addressing stakeholders’ needs. In contrast, CSR reporting in Chinese banks put greater emphasis on national public policy and philanthropic activities. Nevertheless, all sample countries share a convergence on underlining the importance of complying with applicable laws and regulations. The study findings assert that the convergence and disparity of CSR reporting across countries is relevant to pre-existing socio-political institutions the firms can rely on. This research probes into an unexplored research territory by comparing the CSR reporting between banks from a so-called Nordic business-society model and a Confucian-tradition model. Hence, it entails some important policy prescriptions for the concerned administrators and corporate practitioners in the sample countries.info:eu-repo/semantics/publishedVersio

Are the current methods for the distribution of public funds in secondary education effective? Multiple criteria model in the Czech Republic

The aim of the paper is to analyse the current financing system for schools in the Czech Republic and the subsequent formulation of criteria for improving the redistribution of funds from public sources. First, the method of retrospective analysis of expenditures on education financing at European level and the developed countries of the OECD. Second, the multiple criteria model for the distribution of funds is established using Expert Choice. Finally, a method of guided interviews will be exploited in order to detect attitudes, priorities of representatives from the education department and the economic department in the Czech Republic. In the analysis of secondary school finance decision-making, individual solution options and key criteria were specified. The criteria include justice, motivation, stability, controllability and simplicity. Based on the multi-criteria evaluation output, it is possible to recommend the inclusion of three elements in the current financing system of secondary education in the Czech Republic. These are the tracking of graduates in the labour market, assessment of schools and teacher

Secondary Osteoporosis in Patients with Juvenile Idiopathic Arthritis

Bone disease in patients with juvenile idiopathic arthritis (JIA) is associated with focal (joint erosion and juxtaarticular osteopenia) and systemic bone loss (generalized osteopenia or reduction of bone mass density). Pathophysiology of bone loss is multifactorial and involves particularly proinflammatory cytokines and deleterious effects of glucocorticoid therapy. Clinical studies in patients with JIA indicate excessive activation of osteoclastogenesis and reduction of bone formation. Reduction of physical activity, muscle atrophy caused by high disease activity, and compulsory restriction in movements are also associated with bone loss. In patients with JIA, the disease can be complicated by growth cartilage involvement and systemic or local growth retardation. In the absence of preventive measures, fragility fractures can occur even at an early age

Breast cancer detection using infrared thermal imaging and a deep learning model

Women’s breasts are susceptible to developing cancer; this is supported by a recent study from 2016 showing that 2.8 million women worldwide had already been diagnosed with breast cancer that year. The medical care of a patient with breast cancer is costly and, given the cost and value of the preservation of the health of the citizen, the prevention of breast cancer has become a priority in public health. Over the past 20 years several techniques have been proposed for this purpose, such as mammography, which is frequently used for breast cancer diagnosis. However, false positives of mammography can occur in which the patient is diagnosed positive by another technique. Additionally, the potential side effects of using mammography may encourage patients and physicians to look for other diagnostic techniques. Our review of the literature first explored infrared digital imaging, which assumes that a basic thermal comparison between a healthy breast and a breast with cancer always shows an increase in thermal activity in the precancerous tissues and the areas surrounding developing breast cancer. Furthermore, through our research, we realized that a Computer-Aided Diagnostic (CAD) undertaken through infrared image processing could not be achieved without a model such as the well-known hemispheric model. The novel contribution of this paper is the production of a comparative study of several breast cancer detection techniques using powerful computer vision techniques and deep learning models

The roles of the cation transporters CHX21 and CHX23 in the development of Arabidopsis thaliana

The Arabidopsis thaliana genome encodes a family of 28 proteins whose members have been associated with the transport of monovalent cations across membranes. Experiments have been performed to elucidate the biochemical function and the role in plant development of two closely related members of this CHX family. A genotype carrying a knockout of the AtCHX23 gene (At1g05580) showed no phenotype when grown in glasshouse conditions. In particular, it did not exhibit the reduced root growth phenotype observed for a knockout of its homologue AtCHX21 when exposed to elevated sodium concentration. However, it was not possible to produce plants that were homozygous knockout for both AtCHX21 and AtCHX23. Reverse transcription-PCR (RT-PCR) experiments revealed that both genes are highly expressed in flower buds, flowers, and pollen. However, examination of pollen grain viability and pollen tube growth through excised styles did not reveal a phenotypic difference between the chx21–chx23– condition and other haplotypes. Crosses between selected mutants and wild-type plants in which the chx21–chx23– haplotype was produced by either the male or female parent demonstrated unequivocally that the chx21–chx23– haplotype could not pass through the female line. This suggests that the genes share a critical function in the development and/or function of the female gametophyte and that this function cannot be provided by other members of the AtCHX gene family. Experiments were carried out using the heterologous expression of AtCHX23 in Saccharomyces cerevisiae genotypes carrying combinations of deletions of genes involved in the transport of sodium or potassium across membranes. The results show that CHX23 would only complement the poor colony growth phenotype associated with the deletion of the yeast gene kha1. The conclusion is that both AtCHX21 and AtCHX23 act in potassium homeostasis within the female gametophyte and this is discussed in terms of the diversification of gene sequence and function within the CHX gene family

SHELDON Smart habitat for the elderly.

An insightful document concerning active and assisted living under different perspectives: Furniture and habitat, ICT solutions and Healthcare

Technological solutions for older people with Alzheimer’s disease : Review

Funding Information: The authors would like to acknowledge networking support from COST Action CA16226: Indoor living space improvement: Smart Habitat for the Elderly. COST (European Cooperation in Science and Technol-ogy) is a funding agency for research and innovation networks. Our Actions help connect research initiatives across Europe and enable scientists to grow their ideas by sharing them with their peers. This boosts their research, career and innovation. www.cost.eu. Furthermore, authors acknowledge the internal research project Excellence 2018, Faculty of Informatics and Management, University of Hradec Kralove, Czech Republic. Authors acknowledge the funding provided by FCT through the scholarship SFRH/BPD/115112/2016 (Joana Madureira) as well as to Solange Costa and João Paulo Teixeira, both from EPIUnit – Instituto de Saúde Pública da Universidade do Porto and National Institute of Heath, Environmental Health Department. Authors also acknowledge the funding from the University of Sts. Cyril and Methodius in Skopje, Faculty of Computer Science and Engineering. Publisher Copyright: © 2018 Bentham Science Publishers.In the nineties, numerous studies began to highlight the problem of the increasing number of people with Alzheimer’s disease in developed countries, especially in the context of demographic progress. At the same time, the 21st century is typical of the development of advanced technologies that penetrate all areas of human life. Digital devices, sensors, and intelligent applications are tools that can help seniors and allow better communication and control of their caregivers. The aim of the paper is to provide an up-to-date summary of the use of technological solutions for improving health and safety for people with Alzheimer’s disease. Firstly, the problems and needs of senior citizens with Alzheimer’s disease (AD) and their caregivers are specified. Secondly, a scoping review is performed regarding the technological solutions suggested to assist this specific group of patients. Works obtained from the following libraries are used in this scoping review: Web of Science, PubMed, Springer, ACM and IEEE Xplore. Four independent reviewers screened the identified records and selected relevant articles which were published in the period from 2007 to 2018. A total of 6,705 publications were selected. In all, 128 full papers were screened. Results obtained from the relevant studies were furthermore divided into the following categories according to the type and use of technologies: devices, processing, and activity recognition. The leading technological solution in the category of devices are wearables and ambient non-invasive sensors. The introduction and utilization of these technologies, however, bring about challenges in acceptability, durability, ease of use, communication, and power requirements. Furthermore, it needs to be pointed out that these technological solutions should be based on open standards.publishersversionPeer reviewe

Smart furniture as a component of a smart city-definition based on key technologies specification

There are dozens of definitions of smart furniture with meanings that vary greatly. Thus, the aim of this paper is to provide an exact definition of the phrase ``smart furniture'' based on literature and patent analysis. Why a definition? Because by providing a good definition, we have a statement that captures the meaning, the use, the function, and the essence of a term or a concept and allows the impacts on stakeholders to be described. A literature search was undertaken between 20 July 2018 and 31 August 2018, and the databases searched included SCOPUS, Web of Science, and IEEE Xplore (1998 2017), which were searched by keywords that included the phrase ``smart furniture.'' Patent searching was performed in the ESPACENET database, where 226 articles from scientific databases and 737 patent applications were examined. After the application of strict criteria, we obtained 23 articles and six patents containing meaningful definitions of smart furniture. Based on the results, smart furniture should be defined as designed, networked furniture that is equipped with an intelligent system or is controller operated with the user's data and energy sources. Smart furniture needs to have the ability to communicate and anticipate a user's needs using a plurality of sensors and actuators inside the user's environment, resulting in user-adapted furniture. The research results and discussion presented in this paper are based on the recognition that the smart furniture research has great policymaking, technological, and economy potential while contributing to the user's wellbeing and Quality of Life (QoL). This paper indicates that the collaboration between the ICT and social-economic research has to be initiated and consolidated in a sustainable way or in an environment that satisfies the needs expressed by the user.This work supported in part by the LTC INTER COST, Evaluation of the Potential for Reducing Health and Social Expenses for Elderly People Using the Smart Environment, through the Ministry of Education, Youth and Sports, Czech Republic, under Project LTC18035, in part by the Spanish Ministry of Science and University under Project TIN2016-75850-R, in part by the Universiti Teknologi Malaysia (UTM) under Research University Grant Vot-20H04, in part by the Malaysia Research University Network (MRUN) under Grant Vot 4L876, and in part by the Fundamental Research Grant Scheme (FRGS) through the Ministry of Education Malaysia under Grant Vot 5F073

Benefits and Pitfalls of Emotional and Mobility Meb Mapping. A Case Study of Two Czech Cities

The aim of the paper is to describe the advantages and weaknesses of participatory mapping and to compare them with a questionnaire survey. This case study focuses on two medium-sized cities and their surrounding municipalities, Ostrava (OV) and Hradec Kralove (HK), both located in the Czech Republic. The study works with a questionnaire survey from the research agency STEM/MARK (n=536, PAPI method 86%, CAWI method 14%) from 2022. The main objective of this research was to find out the mobility goals of seniors. Overall, respondents reported 479 goals, with respondents identifying 23 types of important goals in HK and 24 types in OV, with shopping (37 and 24% respectively), doctor (19 and 22%), family (10 and 13%), walking (8 and 6%) and friends (5 and 4%) identified as top priorities. Maximum clustering was assessed at a distance of 370 m for web mapping targets (p<0.05). Survey targets reached maximum clustering at a distance of 140 m in HK and 200 m in OV (p<0.05). The results of web mobility mapping show that natural places and parks are the most common attractive places for respondents. On the other hand, in OV, locations with noisy people or homeless people, as well as industry and brownfields, are identified as repulsive places. In HK, roads, traffic and some public buildings are perceived as the main repulsive places. The perception of railway stations is ambiguous. This study contributes to the discussion on the validity of participatory mapping, showing the importance of careful survey design and data preprocessing. The results from the web mapping were compared with the results from the questionnaire survey (PAPI method) to better describe the advantages and weaknesses of web mapping