Journal articles on the topic 'CSP'
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1
Fang, Fang, Ying Huang, Zhiyong Liu, Xuemei Liu, and Xiaoyun Huang. "Correlation analysis of central arterial pressure parameters and the severity of atherosclerotic lesions in coronary arteries: A retrospective study." Medicine 102, no. 48 (December 1, 2023): e36466. http://dx.doi.org/10.1097/md.0000000000036466.
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To investigate the correlation between central arterial pressure (CAP) parameters and the severity of atherosclerotic lesions in the coronary arteries, understand the value of CAP in assessing the risk of coronary heart disease (CHD), and provide a theoretical basis for the prevention and treatment of CHD. Between January 2021 and January 2022, 224 patients admitted to our hospital for complete coronary angiography (CAG) were included in this retrospective study. CAP parameters, including central systolic pressure (CSP), diastolic pressure (CDP), and pulse pressure (CPP), and Gensini scores were collected; the association between CAP parameters and the severity of coronary lesions was analyzed using the Pearson correlation coefficient (r) and multivariate regression analysis. CPP was significantly higher in the coronary multi-branch lesion group than in the single-branch lesion group in patients with CHD (P < .05). CSP, CDP, and CPP were significantly higher in the high Gensini score group than in the low Gensini score group for coronary vascular lesions; furthermore, CSP and CPP were significantly higher in the high Gensini score group than in the medium Gensini score group (P < .05). Pearson correlation analysis showed that CSP and CPP were positively and CDP was negatively correlated with the severity of coronary artery lesions in patients with CHD (P < .05). Logistic regression analysis showed that a history of diabetes, CSP, CDP, and CPP were independent risk factors for severe atherosclerotic lesions in the coronary arteries (P < .05). noninvasive CAP-related indices, such as CSP, CDP, and CPP, are independently correlated with and can be used to predict the severity of coronary lesions in patients with CHD, which may be beneficial for guiding clinical diagnosis and treatment.
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Pungky, Diana Reza. "The Effect of Corporate Financial Performance and Corporate Environmental Performance on Corporate Sustainability Performance with the Board of Independence as a Moderating Variable." Journal of Applied Business Administration 7, no. 2 (September 30, 2023): 219–30. http://dx.doi.org/10.30871/jaba.v7i2.6313.
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The purpose of this study was to empirically examine the effect of Corporate Financial Performance (CFP) and Corporate Environmental Performance (CEP) on Corporate Sustainability Performance (CSP) with the Board of Independence (BOI) as a moderating variable. The research population consists of companies listed on the Indonesia Stock Exchange. Through purposive sampling, a sample of 23 companies was obtained from 2015 to 2015. 2021. The analysis technique used is Structural Equation Modeling-Partial Least Squares (SEM-PLS) using SmartPLS 4.0 software. The test results show that CFP has a positive effect on CSP. CEP has no effect on CSP. BOI is unable to moderate the effect of CFP on CSP. BOI can’t strengthen the relationship between CEP and CSP.
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Baron, David P., Maretno Agus Harjoto, and Hoje Jo. "The Economics and Politics of Corporate Social Performance." Business and Politics 13, no. 2 (August 2011): 1–46. http://dx.doi.org/10.2202/1469-3569.1374.
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Firms operate in a capital market, a product market, and a market for social pressure directed at them by social activists, NGOs, and governments. An equilibrium in these three markets yields a three-equation structural model that relates corporate financial performance (CFP), corporate social performance (CSP), and social pressure. This paper estimates the simultaneous equation model for a panel of over 1,600 firms and finds that CFP is uncorrelated with CSP and negatively correlated with social pressure. CSP is decreasing in CFP and increasing in social pressure. Social pressure is increasing in CSP and decreasing in CFP, which is consistent with social pressure being directed to soft targets. Disaggregating the panel indicates that CFP is positively correlated with CSP for firms in consumer markets and negatively correlated for industrial markets. For consumer markets, CSP is increasing in CFP, which is consistent with a perquisites hypothesis that managers spend on CSR when they can afford it. For industrial markets CSP is decreasing in CFP, which is consistent with a moral management hypothesis. For both consumer and industrial markets, CSP is responsive to social pressure.
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Tuppura, Anni, Heli Arminen, Satu Pätäri, and Ari Jantunen. "Corporate social and financial performance in different industry contexts: the chicken or the egg?" Social Responsibility Journal 12, no. 4 (October 3, 2016): 672–86. http://dx.doi.org/10.1108/srj-12-2015-0181.
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Purpose The purpose of the paper is to examine empirically Granger causality relationships between corporate social performance (CSP) and corporate financial performance (CFP) in four different industries. Design/methodology/approach The paper uses the Granger causality test to analyse the causality relationships between CSP and CFP in clothing, energy, food and forest industries in the USA. The panel data used combined CSP and CFP measures over the years 1991-2009. CSP strengths and concerns are handled as distinct constructs. Findings There is some evidence of bidirectional causality between CSP and CFP in the clothing, energy and forest industries; but in the food industry, CSP appears not to Granger-cause CFP. The results encourage accounting for the industry in empirical analyses, as well as the use of more than one measure for CFP in the analyses. Originality/value The direction of causality between CSP and CFP has been specifically addressed in only a few studies. Because the causality relationship may, in addition, be concealed when multi-industry data are used, this paper contributes to the literature by examining the Granger causality between CSP and CFP in four different industry contexts using two different measures of CFP.
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Habermann, Florian. "Corporate social performanceand over-investment: evidence from Germany." Journal of Global Responsibility 12, no. 3 (July 27, 2021): 347–63. http://dx.doi.org/10.1108/jgr-11-2020-0095.
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Purpose With the Green Deal and Sustainable Finance Taxonomy, the European Union is driving forward its ambition for a modern, resource-efficient and competitive economy. For this reason, this paper contributes to the ongoing discussion by examining how overall corporate social performance (CSP) and the respective environmental, social and governance (ESG) pillar performance affects corporate financial performance (CFP). In addition, this study aims to present novel insights by testing a theoretically derived CSP over-investment theory empirically for the German market. Design/methodology/approach The final sample includes firms listed on the German Prime Standard (DAX30, MDAX and TecDAX) from 2015 to 2019. The study includes a correlation and regression analysis using fixed effects on 363 firm-year observations to investigate the CSP-CFP relationship. This paper applies accounting and market-based CFP measures and uses Thomson Reuters (TR) ESG scores to measure CSP. Findings Overall CSP, social pillar and governance pillar performance improve CFP for firms listed on the German Prime Standard. However, the study provides evidence for a value-destroying effect of CSP over-investment in the social pillar. Research limitations/implications The implications of the study are ambiguous. First, firms can improve CFP when doing good, i.e. increase CSP. Second, however, CSP is a concept of decreasing marginal benefits. Consequently, managers can respond to increasing pressure from investors to be “sustainable” with the argument of CSP over-investment. Policymakers must consider materiality as a potential explanation for the over-investment phenomena when framing sustainable development programs, i.e. the EU Green Deal and regulations such as the Directive 2014/95/EU and the Regulation EU 2020/852. Moreover, the study sensitizes society that sustainability efforts do not exclusively affect CFP positively. Originality/value The paper contributes to CSP literature by revisiting the CSP-CFP relationship and debuting a CSP over-investment hypothesis on the German market. The results are highly relevant for practitioners, policymakers and society, as the study provides an empirical framework to evaluate CSP properly and reveals the importance of materiality in stakeholder management.
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Kevin Huang, Shihping, and Chih-Lung Yang. "Corporate social performance: why it matters? Case of Taiwan." Chinese Management Studies 8, no. 4 (October 28, 2014): 704–16. http://dx.doi.org/10.1108/cms-12-2013-0235.
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Purpose – The objective of this article is to explore the relationship between corporate social performance (CSP) and corporate financial performance (CFP) of firms in Taiwan, as the empirical evidence of Taiwan firms is scarce. Design/methodology/approach – This paper studies the empirical relation between CSP and CFP using a sample of 71 Taiwan-based companies during 2005-2011. CSP data are a composite of two Taiwan’s CSP ratings, and CFP data are retrieved from Taiwan Economic Journal database. Two control variables, R&D investment (R&D) and industry type (IND), are included in our models. The multiple regression is used as a statistical analysis tool. Findings – Our findings indicate a significantly positive CSP–CFP relationship of firms in Taiwan. Furthermore, our study reveals that the CSP in the non-manufacturing sector is more highly related with CFP than the case in the manufacturing sector in Taiwan. Originality/value – First, Our findings are consistent with the majority of recent research and are supported by the stakeholder theory. The paper argues that Taiwan firms should incorporate CSP into their business strategies for improving their competitive advantages. Second, our findings argue that Taiwan firms in the manufacturing sector should learn the best CSP practices from firms in the non-manufacturing sector to maintain and enhance their sustainability. Third, this paper extends the subject study of Taiwan scenario, and it is the first paper combining two CSP local ratings as the proxy for the CSP measure.
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Garcia, Editinete André da Rocha, José Milton de Sousa-Filho, and João Maurício Gama Boaventura. "The influence of social disclosure on the relationship between Corporate Financial Performance and Corporate Social Performance*." Revista Contabilidade & Finanças 29, no. 77 (February 15, 2018): 229–45. http://dx.doi.org/10.1590/1808-057x201804950.
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ABSTRACT This study’s general objective is to investigate the moderating effect of Corporate Social Performance Disclosure (D-CSP) on the relationship between Corporate Social Performance (CSP) and Corporate Financial Performance (CFP). Based on this objective, the study presented a model in which D-CSP acts as a moderator in relation to primary stakeholders (employees, community, and suppliers). D-CSP is a mechanism through which the various social aspects involved in discretionary policies, actions, and activities identified in the management for stakeholders process can be evaluated. A sample of 1,147 companies belonging to 10 different sectors and five continents was used to test the model. Data were collected from the Bloomberg database, totaling 5,735 observations, from 2010 to 2014. The relationship was tested using the multiple linear regression model involving panel data with fixed effects, and the Newey-West robust standard errors correction. Three constructs, D-CSP, CSP, and CFP, were used to perform the tests. As a CSP measure, the CSP of the employee, supplier, and community stakeholders was used. As a D-CSP measure, the CSP disclosure scores available from the database were used, and return on assets (ROA) was used as a CFP measure. The tests carried out indicated the existence of a positive moderating effect of disclosure on the relationship between the CSP of primary stakeholders and CFP. Besides presenting a positive CSP in relation to the primary stakeholders the results enable it to be inferred that these results need to be disclosed, thus contributing to higher corporate financial performance.
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Pineiro-Chousa, Juan, Noelia Romero-Castro, and Marcos Vizcaíno-González. "Inclusions in and Exclusions from the S&P 500 Environmental and Socially Responsible Index: A Fuzzy-Set Qualitative Comparative Analysis." Sustainability 11, no. 4 (February 25, 2019): 1211. http://dx.doi.org/10.3390/su11041211.
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Socially responsible investment (SRI) indices provide an interesting opportunity to analyse the links between corporate financial performance (CFP) and corporate sustainability performance (CSP). However, few studies focus on the antecedents of inclusions in and exclusions from SRI indices. Specifically, the implications of corporate sustainability disclosure (CSD) have been largely ignored in this field. Furthermore, previous literature on the CSP-CSD-CFP links shows inconclusive results that have been attributed to both methodological and measurement problems, which suggest the existence of asymmetry, equifinality and complexity amongst these links. This study targets two under-researched areas regarding the determinants of changes in the composition of SRI indices, and the effects of CSD on CSP. This study also attempts to overcome the methodological and measurement limitations of previous studies on the CFP-CSD-CSP links. The study presents a fuzzy-set qualitative comparative analysis (fsQCA) to explore how different combinations of CFP and CSD indicators are related to inclusions in an SRI index (assumed as expressions of a good CSP), and exclusions from an SRI index (equivalent to a poor CSP). The empirical results reveal that a combination of different CSD indicators is necessary, but not sufficient, to lead to the inclusion in or exclusion from an SRI index, and that CFP measures have asymmetrical effects on CSP. CSD is a relevant antecedent or precondition of CSP that can motivate changes in corporate behaviours towards an improved CSP. Poor CSP, leading to an exclusion from the index, is associated with poor CSD and a deterioration of CFP. The implications for researchers, business managers, SRI rating agencies and policymakers are derived.
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Rahman, Md Jahidur, and Yuyang Luo. "Corporate Social and Financial Performance in Chemical Industry in the United States." Indonesian Management and Accounting Research 19, no. 1 (August 9, 2020): 17–32. http://dx.doi.org/10.25105/imar.v19i1.6253.
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The purpose of this study is to investigate the relationship between corporation financial performance (CFP) and corporate social performance (CSP). This study uses return on assets (ROA) to measure corporate financial performance. We use two different measurement strategies independently to measure corporate social performance: (a) KLD index as perceptual CSP measure strategy; (b) Percentage change in waste produced by the corporation (TRI index) as behavior CSP measure strategy. Using the sample of 123 U.S chemical firms from 2009-2018, this paper finds that KLD index has a significantly positive association with CFP, while TRI index is not significantly associated with CFP. Meanwhile, this paper also finds that seven individual dimensions of CSP are significantly related to CFP except for the environment dimension. The result expands the importance of CSP measurement methods from cross-industry research to single industry research and contributes to the CSP individual dimensions literature.
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Lu, Wenxiang (Lucy), and Martin E. Taylor. "Which Factors Moderate the Relationship between Sustainability Performance and Financial Performance? A Meta-Analysis Study." Journal of International Accounting Research 15, no. 1 (March 1, 2015): 1–15. http://dx.doi.org/10.2308/jiar-51103.
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ABSTRACT The relationship between corporate sustainability performance (CSP) and corporate financial performance (CFP) has long been debated. Ullman (1985) pointed out that the conflicting results could be influenced by many factors, such as sample size, industrial context, inconsistent measurement of CSP and CFP, research methodologies, and procedures for data collection and analysis. This paper addresses Ullman's (1985) concerns by providing a more methodologically rigorous review of the CSP-CFP relationship than prior research studies. A meta-analysis of 198 studies yields a total sample size of 31,514 observations. The meta-analytic findings suggest that sustainability performance likely increases a firm's financial performance, especially in the long run. Compared to social sustainability, environmental sustainability, to a larger extent, contributes to the positive CSP-CFP relationship. In addition, CSP appears to be more highly correlated with accounting-based measures of CFP than with market-based indicators. Multi-industry, pre-2000 studies, and non-U.S. sample firms seem to show a stronger impact on the positive relationship between CSP and CFP than other sample indicators. A final finding is that the methodology used in the analysis has a significant impact on the results.
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Ra, Youngsoo. "Does corporate ownership enforce sustainable development? An empirical study on Korean companies." Asian Academy of Management Journal of Accounting and Finance 17, no. 2 (December 10, 2021): 217–45. http://dx.doi.org/10.21315/aamjaf2021.17.2.9.
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This study examined Korean companies on whether ownership affects corporate social responsibility performance (CSP) to influence on the corporate financial performance (CFP). According to the results, ownership has causational relationship with financial performance of firms varies upon proxy of CFP. Ownership and CFP demonstrates reverse-U type with ROA but U-type with market to book ratio (MB ratio). Second, ownership and CSP does not prove to have any causality. Partly, ownership shows negative effects on corporate governance. Finally, CSP does not affect profit (ROA) but improve the market value. For the moment, CSP is not an active factor to find out that high proportion of the companies in the sample during the research period were credited low CSP. Most of the companies with high credits on CSP are efficient and stable profit earning companies which leave room to consider the slack-resource theory.
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Silva, Ralph Santos da, João Maurício Gama Boaventura, and Rodrigo Bandeira-de-Mello. "Metanálise da relação entre a performance social e a performance financeira corporativa." Gestão & Produção 25, no. 4 (July 30, 2018): 764–76. http://dx.doi.org/10.1590/0104-530x025-18.
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Resumo Segundo a teoria dos stakeholders, empresas que coordenam os interesses dos diversos stakeholders apresentam um desempenho superior àquelas que priorizam apenas os interesses dos shareholders e, portanto, um melhor desempenho social corporativo – CSP, entenda-se melhor atendimento dos interesses dos stakeholders, leva a um melhor desempenho financeiro corporativo – CFP. O interesse desse tema desencadeou a realização de dezenas de pesquisas empíricas testando a relação entre CSP e CFP. No início da década de 2000, a predominância dos estudos empíricos revelava uma associação positiva entre CSP e CFP e, em função disso, a comunidade acadêmica aceitou ser essa relação normalmente positiva. Entretanto, ao menos duas questões chamam atenção: “A predominância da relação positiva entre CSP e CFP ainda persiste em pesquisas mais recentes?” e “Quais stakeholders estão mais associados positivamente ao desempenho financeiro?” Em função dessas questões, o objetivo desta pesquisa é a análise da relação CSP-CFP a partir das pesquisas empíricas dos últimos anos. Empregou-se a técnica de metanálise aplicando-a aos dados dos artigos empíricos publicados entre 1998 e 2010. Os resultados não confirmam uma generalização da relação positiva entre a CSP e a CFP, além disso, na análise individual, as relações entre o desempenho junto a cada stakeholder e o desempenho financeiro, apenas o stakeholder funcionário apresentou clara relação positiva. Esses resultados sugerem mais cautela no uso gerencial da premissa de uma relação CSP-CFP positiva e a recomendação de mais estudos quanto às nuances dessa relação.
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Boaventura, João Maurício Gama, Ralph Santos da Silva, and Rodrigo Bandeira-de-Mello. "Performance Financeira Corporativa e Performance Social Corporativa: desenvolvimento metodológico e contribuição teórica dos estudos empíricos." Revista Contabilidade & Finanças 23, no. 60 (December 2012): 232–45. http://dx.doi.org/10.1590/s1519-70772012000300008.
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Um dos papéis da contabilidade é prover informações sobre o desempenho empresarial, quer seja por indicadores contábil-financeiros ou não. Dentro deste escopo do interesse da contabilidade, observa-se que a publicação de estudos teórico-empíricos sobre as relações entre Performance Corporativa Financeira (CFP) e a Performance Social Corporativa (CSP) vem crescendo nos últimos anos, sintoma do desenvolvimento deste campo de pesquisa. Entretanto, a contribuição à teoria pelos trabalhos empíricos se faz de forma pontual, uma vez que normalmente cada estudo foca um aspecto particular da teoria. Periodicamente, portanto, é necessária uma análise que avalie como, de forma agregada, os estudos empíricos contribuíram para a evolução da teoria, e elaborar essa análise constituiu o objetivo do presente estudo. O referencial teórico abrangeu: teoria dos stakeholders, relação entre CSP e CFP, good management theory e slack resource theory. Esta pesquisa abrangeu um período de 15 anos (1996 a 2010) e a coleta de dados empregou a ferramenta de busca das bases de dados: Ebsco, Proquest e ISI. O processo de amostragem obteve um conjunto de 58 artigos exclusivamente teórico-empíricos quantitativos que testam a relação CSP-CFP. Os principais resultados no campo teórico demonstram um reforço da proposição de relação positiva entre CSP e CFP e da good management theory, uma deficiência na explicação na defasagem de tempo (lag) na relação de causalidade entre CSP e CFP, e deficiências na descrição do constructo de CSP. Isto sugere estudos futuros para investigar a defasagem de tempo na relação de causalidade entre CSP e CFP e as possíveis razões que levaram diversos estudos empíricos a não atestarem uma associação positiva entre CSP e CFP.
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Karasawa, Tadahiro, Xingmin Wang, Tsuneo Maegawa, Yoshio Michiwa, Hiroyuki Kita, Koichi Miwa, and Shinichi Nakamura. "Clostridium sordellii Phospholipase C: Gene Cloning and Comparison of Enzymatic and Biological Activities with Those of Clostridium perfringens and Clostridium bifermentans Phospholipase C." Infection and Immunity 71, no. 2 (February 2003): 641–46. http://dx.doi.org/10.1128/iai.71.2.641-646.2003.
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ABSTRACT The gene encoding Clostridium sordellii phospholipase C (Csp) was cloned and expressed as a histidine-tagged (His-tag) protein, and the protein was purified to compare its enzymatic and biological activities with those of Clostridium perfringens phospholipase C (Cpa) and Clostridium bifermentans phospholipase C (Cbp). Csp was found to consist of 371 amino acid residues in the mature form and to be more homologous to Cbp than to Cpa. The egg yolk phospholipid hydrolysis activity of the His-tag Csp was about one-third of that of His-tag Cpa, but the hemolytic activity was less than 1% of that of His-tag Cpa. His-tag Csp was nontoxic to mice. Immunization of mice with His-tag Cbp or His-tag Csp did not provide effective protection against the lethal activity of His-tag Cpa. These results indicate that Csp possesses similar molecular properties to Cbp and suggest that comparative analysis of toxic and nontoxic clostridial phospholipases is helpful for characterization of the toxic properties of clostridial phospholipases.
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Park, Bum-Jin. "Corporate Social and Financial Performance: The Role of Firm Life Cycle in Business Groups." Sustainability 13, no. 13 (July 2, 2021): 7445. http://dx.doi.org/10.3390/su13137445.
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Drawing on agency theory concerning corporate social responsibility (CSR) activities, this study investigates the relationship between corporate social performance (CSP) and corporate financial performance (CFP) at each stage of the firm life cycle (FLC). It also verifies how this relationship is affected by large business groups. This study shows a significant positive relationship between CSP and CFP at the growth and mature stages. This relationship is more pronounced in mature firms than in growth firms. This result indicates that CSR activities increase CFP in the long-term perspective by mitigating the agency problem. Furthermore, at the growth and mature stages, the positive relationship between CSP and CFP changed to be negative in firms of large business groups. This result indicates that the degree to which CSP leads to an increase in CFP is more weakened in large business groups where the agency problem between controlling and other shareholders can be more severe. Finally, this study contributes to prior research by presenting consistent results on the relationship between CSP and CFP using the FLC and large business groups.
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Fauzi, Hasan, Lois S. Mahoney, and Azhar Abdul Rahman. "The Link between Corporate Social Performance and Financial Performance: Evidence from Indonesian Companies." Issues In Social And Environmental Accounting 1, no. 1 (June 30, 2007): 149. http://dx.doi.org/10.22164/isea.v1i1.12.
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This study examines the relationship of corporate social performance (CSP) to corporate financial performance (CFP) to determine if CSP is related to firm performance. Additionally, it examines whether firm size or industry affects the relationships between CSR and CSP. This study advances the literature as it examines this relationship for companies in a developing country, Indonesia, along with examining the impact of moderating variables on this relationship. Two models were developed: the first model was derived using slack resource theory and the second model was developed using the good management theory. Through the examination of 383 firms, the result of the study failed to find a significant relationship between CSP and CFP in either model. Further analysis, using the slack resource theory, did find that company size had a significant positive moderating effect on the relationship between CSP and CFP.
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Ma, Zhao, Huiru Zhao, Qun Su, and Xuejie Wang. "Distributionally Robust Optimal Dispatching of CHP Microgrid considering Concentrating Solar Power and Uncertainty." Mathematical Problems in Engineering 2022 (April 26, 2022): 1–15. http://dx.doi.org/10.1155/2022/1994063.
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In order to solve the problem of diversified low-carbon energy supply with renewable energy as the main body, concentrating solar power (CSP) stations are introduced to act as cogeneration units. Taking full advantage of the flexible coupling and multienergy complementarity of electric, heat, and gas, an economic dispatch method for combined heat and power microgrid systems (CHP microgrid) with interconnected electric, heat, and gas is proposed. First, build the CSP-CHP microgrid structure and model the main equipment. Then, aiming at the minimum operating cost of the system, a regular scheduling model of the CSP-CHP microgrid system is established. On this basis, in order to deal with the uncertainty of renewable energy output, a distributionally robust optimization (DRO) model is introduced. In the DRO model, the Kullback–Leibler (KL) divergence is used to construct an ambiguity set about the predicted error of renewable energy output, and finally, the CSP-CHP microgrid DRO economic dispatch model is established. Finally, the system is simulated and analyzed in a typical CSP-CHP microgrid system, and the feasibility and effectiveness of the proposed method are verified by analysis. In addition, the necessity of introducing CSP and the advantages of the DRO model is further explained by comparison.
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Lengnick, Laura L., and Larry D. King. "Comparison of the phosphorus status of soils managed organically and conventionally." American Journal of Alternative Agriculture 1, no. 3 (1986): 108–14. http://dx.doi.org/10.1017/s088918930000103x.
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AbstractSoils from adjoining farms, one managed organically and the other managed conventionally, were used in a greenhouse study to compare soil P status and the efficiency of concentrated superphosphate (CSP) and North Carolina rock phosphate (RP). Soil and plant parameters were measured as indicators of levels of soil P forms and availability of soil P to soybeans (Glycine max L.). Management did not affect dry matter yield of soybean plants. Conventional management resulted in higher P concentration in the plant and higher P uptake when CSP was the P source. However, when RP was the source, management effect was not significant. RP was only 15% as effective as CSP in increasing yield. When no P was applied, organic management resulted in greater total soil P, organic P, and Ca phosphate (CaP); conventional management resulted in greater Al and Fe phosphate (AlFeP) and occluded AlFeP (OcP). Addition of CSP increased AlFeP and OcP. Addition of RP increased CaP. CSP was more effective than RP in increasing extractable soil P. Multiple regression analysis showed that extractable P was related to AlFeP when CSP was the P source and to CaP when RP was the source. Yield was related to extractable P when CSP was the P source but when RP was the source, no significant regression models were found for yield.
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Odriozola, María Dolores, Antonio Martin, and Ladislao Luna. "Labour reputation and financial performance: is there a causal relationship?" Employee Relations 40, no. 1 (January 2, 2018): 43–57. http://dx.doi.org/10.1108/er-04-2017-0093.
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Purpose The purpose of this paper is to analyse if there is a circular relationship of causality between the labour dimension of corporate social performance (CSP) and corporate financial performance (CFP). Design/methodology/approach The sample is formed by the best companies to work for in Spain according to the labour reputation (LR) ranking developed by MERCO from 2006 to 2013. This study overcomes the limitations of previous studies using the panel data methodology (System generalised method of moments) and the Granger causality test. Findings The results suggest that the labour dimension of CSP cause CFP, but there is not causality in the opposite direction. Originality/value Studies about the relationship between dimensions of CSP and CFP demonstrated that there are divergences in the results depending on the dimension analysed. Despite managers and employees are interested in the impact of labour dimension of CSP on CFP, there are few studies about it and they have important limitations.
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Chung, Seungwha (Andy), Hyunsang Pyo, and Andres Guiral. "Who Is the Beneficiary of Slack on Corporate Financial Performance and Corporate Philanthropy? Evidence from South Korea." Sustainability 11, no. 1 (January 7, 2019): 252. http://dx.doi.org/10.3390/su11010252.
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As stakeholder relations vary depending on firm characteristics, the associations among corporate financial performance (CFP), corporate giving, and corporate social performance (CSP) are complex. In this paper, we contribute to the literature by exploring CFP as a predictor of CSP by differentiating the stakeholder groups that firms interact with; that is, primary versus secondary stakeholder relations. Our study also extends the existing literature by examining who the beneficiaries of corporate philanthropy are, and the role played on the CFP/CSP association. By extracting a sample of 52 firms and 312 firm-year observations from the Korea Economic Justice Institute database, we find that while CFP has a positive effect only on primary stakeholder relations, corporate philanthropy has a positive impact on both primary and secondary stakeholder relations. Furthermore, we observe an overall influence of CFP on stakeholder relations when corporate philanthropy is high. Our findings suggest that differentiating multiple stakeholder groups together with the role played by corporate philanthropy provides a more valuable and meaningful analysis of the antecedents of CSP.
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KURT, Hakan, and Xuhui Peng. "Does corporate social performance lead to better financial performance? Evidence from Turkey." Green Finance 3, no. 4 (2021): 464–82. http://dx.doi.org/10.3934/gf.2021021.
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<abstract> <p>In the past two decades, research on the relationship between corporate social performance (CSP) and corporate financial performance (CFP) has seen considerable growth; however, evidence from Turkey remains scarce, and the results are not uniform. To address this lack, this study investigates the impact of CSP on CFP from the perspective of stakeholder theory. Following the investigation of 47 publicly listed companies from the BIST Corporate Governance Index (XKURY) in the period 2014–2018. The results demonstrate that CSP positively affects CFP in both the short and long term. This study addresses the lack of Turkish experience, and the results indicate that CSP is an intangible resource in corporate strategy that can improve the competitive power of Turkish enterprises. Furthermore, the study emphasizes the positive role of CSP in short-term and long-term CFP in the Turkish context from the stakeholder perspective. The results have implications for Turkish policymakers regarding the rational use of corporate social responsibility (CSR) to promote economic development and insights for Turkish enterprises in terms of gaining stakeholders' trust and improving investors' valuation through the strategic use of CSR to achieve long-term, sustainable development of enterprise competitiveness and finance.</p> </abstract>
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Castro, Thiago Luis Aguayo de, Maria do Socorro Mascarenhas Santos, and Claudia Andrea Lima Cardoso. "Produção de cerveja artesanal com pimenta dedo-de-moça comercial." Revista Fitos 15, Supl 1 (January 31, 2022): 73–78. http://dx.doi.org/10.32712/2446-4775.2022.1163.
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A produção de cervejas artesanais tem crescido. A adição de plantas com potencial antioxidante é uma alternativa para aumentar a estabilidade dos produtos. A pimenta, conhecida popularmente como dedo-de-moça (Capsicum baccatum), é comercializada e apresenta potencial antioxidante. Neste cenário, foi produzida a cerveja artesanal com adição de pimenta dedo-de-moça a 0,1% (m/v) (CCP) e a cerveja produzida pelo mesmo método sem adição de pimenta (CSP). Foram avaliados os parâmetros pH, cor, teor alcoólico, potencial antioxidante e teor de compostos. Com exceção da cor, cujo valor médio foi igual para CCP e CSP, todos os demais parâmetros apresentaram diferenças significativas entre CCP e CSP com p <0,05. A CCP apresentou uma concentração mais elevada de etanol, com teor alcóolico de 5,58 ± 0,17 %, enquanto que a CSP apresentou 5,00 ± 0,09% e também maior teor de compostos fenólicos e de potencial antioxidante. Os resultados indicam que há perspectiva positiva para o uso de pimenta “dedo-de-moça” na produção de cervejas. Neste sentido, é necessário analisar sensorialidade e estabilidade do produto durante o armazenamento.
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Okafor, Uchenna Israel, Etim Okon Philip, Theresa Eyo Edet, and Nse Bassey Okon. "Corporate Sustainability Practices and Corporate Financial Performance of Selected Breweries in Nigeria." Finance & Economics Review 4, no. 1 (May 4, 2022): 25–40. http://dx.doi.org/10.38157/fer.v4i1.390.
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Purpose: The nexus between Corporate Sustainability Practices (CSP) and Corporate Financial Performance (CFP) has over the years yielded a mix of positive, negative, and neutral associations across industries and territories. Considering the paradox of economic benefits against negative sustainability implications of manufacturing and consuming alcoholic beverages, the researchers examined the influence of CSP on the CFP of selected breweries in Nigeria. In two hypotheses, the proxies for CSP are Social-Infrastructural-Development Cost, Community-Education-and-Training Cost, and Community-Health-Related Cost, whereas the determinants for CFP are return on equity and prices of shares. Methods: Adopting a causal-comparative research design, data were obtained from the annual financial reports of the companies and the Nigerian Stock Exchange factbooks. The multivariate regression analysis was deployed for estimating the results. Results: The general models for testing hypotheses one and two indicated that corporate sustainability practices do not significantly influence either the return on equity or the market prices of the shares of breweries in Nigeria. Implications: The researchers concluded that changes in the level of CSP were not enough for predicting variations in the CFP of breweries in Nigeria. It was, however, observed that awareness about CSP and the related value is still low among capital market investors and consumers in Nigeria. Hence, breweries are encouraged to be consistent with such practices as the associated benefit may be incremental.
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Coldwell, D. A. L. "Perceptions and expectations of corporate social responsibility: Theoretical issues and empirical findings." South African Journal of Business Management 32, no. 1 (March 31, 2001): 49–55. http://dx.doi.org/10.4102/sajbm.v32i1.714.
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This paper focuses on the issue of differences in individual perceptions and expectations of corporate social performance (CSP). Business research has indicated, somewhat equivocally, that there is evidence to support possible causal relationships between CSP, corporate reputation (CR) and financial performance (CFP). The paper analyses these relationships with regard to various causal explanatory models delineated by Carroll and Buchholtz (2000). Specifically, the paper considers the theoretical possibility of CR being a moderating variable in the relationship between CSP and CFP.The paper reports the findings of an empirical study of University students’ perceptions regarding CSP in South Africa, which show that significant differences between black and white student expectations of CSP exist. The findings are discussed with regard to building a tentative theoretical model of CR.
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Bancroft, John C., Hugh D. Geiger, and Gary F. Margrave. "The equivalent offset method of prestack time migration." GEOPHYSICS 63, no. 6 (November 1998): 2042–53. http://dx.doi.org/10.1190/1.1444497.
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A prestack time migration is presented that is simple, efficient, and provides detailed velocity information. It is based on Kirchhoff prestack time migration and can be applied to both 2-D and 3-D data. The method is divided into two steps: the first is a gathering process that forms common scatterpoint (CSP) gathers; the second is a focusing process that applies a simplified Kirchhoff migration on the CSP gathers, and consists of scaling, filtering, normal moveout (NMO) correction, and stacking. A key concept of the method is a reformulation of the double square‐root equation (of source‐scatterpoint‐receiver traveltimes) into a single square root. The single square root uses an equivalent offset that is the surface distance from the scatterpoint to a colocated source and receiver. Input samples are mapped into offset bins of a CSP gather, without time shifting, to an offset defined by the equivalent offset. The single square‐root reformulation gathers scattered energy to hyperbolic paths on the appropriate CSP gathers. A CSP gather is similar to a common midpoint (CMP) gather as both are focused by NMO and stacking. However, the CSP stack is a complete Kirchhoff prestack migrated section, whereas the CMP stack still requires poststack migration. In addition, the CSP gather has higher fold in the offset bins and a much larger offset range due to the gathering of all input traces within the migration aperture. The new method gains computational efficiency by delaying the Kirchhoff computations until after the CSP gather has been formed. The high fold and large offsets of the CSP gather enables precise focusing of the velocity semblance and accurate velocity analysis. Our algorithm is formulated in the space‐time domain, which enables prestack migration velocity analysis to be performed at selected locations and permits prestack migration of a 3-D volume into an arbitrarily located 2-D line.
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Darvish ghanbar, Khatereh, Tohid Yousefi Rezaii, Ali Farzamnia, and Ismail Saad. "Correlation-based common spatial pattern (CCSP): A novel extension of CSP for classification of motor imagery signal." PLOS ONE 16, no. 3 (March 31, 2021): e0248511. http://dx.doi.org/10.1371/journal.pone.0248511.
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Common spatial pattern (CSP) is shown to be an effective pre-processing algorithm in order to discriminate different classes of motor-based EEG signals by obtaining suitable spatial filters. The performance of these filters can be improved by regularized CSP, in which available prior information is added in terms of regularization terms into the objective function of conventional CSP. Variety of prior information can be used in this way. In this paper, we used time correlation between different classes of EEG signal as the prior information, which is clarified similarity between different classes of signal for regularizing CSP. Furthermore, the proposed objective function can be easily extended to more than two-class problems. We used three different standard datasets to evaluate the performance of the proposed method. Correlation-based CSP (CCSP) outperformed original CSP as well as the existing regularized CSP, Principle Component Cnalysis (PCA) and Fisher Discriminate Analysis (FDA) in both two-class and multi-class scenarios. The simulation results showed that the proposed method outperformed conventional CSP by 6.9% in 2-class and 2.23% in multi-class problem in term of mean classification accuracy.
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Kaykha, Mohammad M., and Mohammad R. Dashtbayazi. "An Improvement in Constrained Studded Pressing for Producing Ultra-Fine-Grained Copper Sheet." Metals 12, no. 2 (January 20, 2022): 193. http://dx.doi.org/10.3390/met12020193.
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In this study, constrained studded pressing (CSP) was modified to produce ultra-fine-grained copper sheets and is called modified-CSP. In modified-CSP, due to the selection of asymmetric semicircle studs, the maximum groove depth can increase up to three times the sheet thickness. In the CSP method, the groove depth is selected to be equal to the sheet thickness. To investigate the effective plastic strain, a finite element model (FEM) of modified-CSP was established. For this purpose, DEFORM-3D commercial software was used. A simulation showed that the modified-CSP process was capable of using higher strain, about 0.8 in each pass than in CSP. Copper sheets were deformed up to 10 passes by modified-CSP. The microstructure of the produced samples was analyzed. The results show that the grain size decreases in the first pass. In addition, with increasing plastic strain, the structure of the twins bands was observed. Mechanical properties, including tensile properties and Vickers microhardness, of the samples during the process were investigated. The strain inhomogeneity factor (SIF) and the hardness inhomogeneity factor (HIF) were used to quantitatively express the uniformity of distribution of effective plastic strain and Vickers microhardness, respectively. Compared with CSP and constrained groove pressing (CGP), the results showed that although the ultimate tensile strength (UTS) has significantly increased, the ductility values have remained almost constant. Moreover, in modified-CSP, the load-die stroke diagram increases almost evenly due to the removal of the stud interface area and progressive engagement. Therefore, modified-CSP copper sheets showed superior tensile properties such as good toughness.
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Kuang-Sheng Huang, Kuang-Sheng Huang. "The link between corporate social responsibility and financial performance in Taiwan: A non-linear approach." 企業管理學報 47, no. 2 (June 2022): 001–22. http://dx.doi.org/10.53106/102596272022060472001.
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<p>This paper examines the relationship between Corporate Social Performance (CSP) and Corporate Financial Performance (CFP) of 286 Taiwan-listed firms during the period 2012- 2017. I use Bloomberg’s Environmental, Social and Governance (ESG) Disclosure score to proxy CSP. The CFP is measured by two accounting-based measures, namely, Return on Assets (ROA), Return on Equity (ROE), and a market-based measure as annual stock returns (Stock Returns). Results suggest that CSP influences on ROE and ROA in an inverted U-shaped pattern, supporting that the strategic CSR motive satisfies the profit maximization assumption; better current ROE (Stock Returns) will lead to subsequent CSP improvement in a positive quadratic (inverted U-shape) pattern, thus supporting the slack resources theory. To sum up, there is a quadratic bidirectional relationship between CSP and ROE of Taiwan-listed firms. </p> <p> Further, disentangling Bloomberg’s ESG Disclosure score to proxy environmental, social, and governance performance, which shows that the direct effect of environmental (social) performance on accounting-based measures of CFP is increasing (decreasing) return to scale. Hence, the Environmental Corporate Social Responsibility (ECSR) investment by TWSE listed firms benefits CFP should be encouraged in cases where the indirect influence of environmental performance on ROE and ROA through governance performance is manageable, supporting Natural-resource-based View of the firm (NRBV).</p> <p> </p>
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FROOMAN, JEFF, CHARLENE ZIETSMA, and BRENT MCKNIGHT. "HOW RISK MEDIATES THE CSP-CFP RELATIONSHIP." Academy of Management Proceedings 2008, no. 1 (August 2008): 1–6. http://dx.doi.org/10.5465/ambpp.2008.33649808.
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Soana, Maria-Gaia. "Corporate social responsibility and financial performance: Evidence from the financial sector." Corporate Ownership and Control 8, no. 2 (2011): 27–36. http://dx.doi.org/10.22495/cocv8i2p3.
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Does corporate social responsibility (CSR) entail economic and financial loss or does it guarantee competitive advantage? To answer this question, many studies have aimed to establish, largely in samples from multiple industries, the relationship between corporate social performance (CSP) and corporate financial performance (CFP). These studies have produced conflicting results and any attempt to give a generalised and coherent conclusion has proved inadequate. This paper investigates the possible connection between CSP (measured by ethical rating) and CFP (measured by price-to-book-value) in a sample of international financial intermediaries. Although most previous contributions seem to confirm the hypothesis of the existence of a positive relationship between the two variables, the paper finds no clear evidence of a significant relationship between CSP and CFP in the financial sector.
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Bussoli, Candida, and Danilo Conte. "The "Virtuous Circle" Between Corporate Social Performance and Corporate Financial Performance in the European Banking Sector." International Journal of Business Administration 9, no. 2 (February 8, 2018): 80. http://dx.doi.org/10.5430/ijba.v9n2p80.
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This paper analyses the relationship between Corporate Social Performance (CSP) and Corporate Financial Performance (CFP) in the European banking sector. The good management approach and the slack resources approach have been tested, and the paper aims to verify the existence of a "virtuous circle" between the two performance measures. The econometric analysis, based on panel data, is performed on a sample of 71 listed banks (EU28) in the period between 2011 and 2015. The main findings show a positive influence of CSP on CFP, confirming the good management approach. However, the results demonstrate a negative influence of CFP on CSP, which generates the impossibility of confirming the theoretical assumptions of the slack resources approach. Therefore, the existence of a "virtuous circle" deriving from the integration of the two approaches is not supported.
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Ruggiero, Pasquale, and Sebastiano Cupertino. "CSR Strategic Approach, Financial Resources and Corporate Social Performance: The Mediating Effect of Innovation." Sustainability 10, no. 10 (October 10, 2018): 3611. http://dx.doi.org/10.3390/su10103611.
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Given the current undefined relational effect between corporate financial performance (CFP) and corporate social performance (CSP) and the potentially myopic behavior of managers, this paper answers the call from some scholars to contribute towards a better understanding of the relationship between CFP and CSR. Different from other papers, it does so by analyzing the role of innovation activities as a mediator between CFP and CSR, applying a regression and mediation analysis between firms’ financial resources, innovation initiatives, and social and environmental performance. The results demonstrate that innovation is a critical factor in the relationship between CFP and corporate social performance (CSP) as it enables organizations to respond to new economic, social and environmental challenges faster and better than organizations that are not able to innovate. Therefore, the investment of financial resources in innovation initiatives is one of the most important levers to pursue and to increase CSP.
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R. Barakat, Simone, Keysa Manuela Cunha de Mascena, Greici Sarturi, and Pedro Issao Takenouchi. "RECURSOS INTANGÍVEIS E A RELAÇÃO ENTRE DESEMPENHO SOCIAL E DESEMPENHO FINANCEIRO EM EMPRESAS BRASILEIRAS." Contextus – Revista Contemporânea de Economia e Gestão 17, no. 3 (December 20, 2019): 40–65. http://dx.doi.org/10.19094/contextus.v17i3.41743.
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A relação entre o desempenho social corporativo e o desempenho financeiro corporativo (CSP-CFP) é estudada como uma relação direta, e pouco se conhece sobre as variáveis que podem ser mediadoras desta relação. Diante desse contexto, o objetivo desta pesquisa é testar se os recursos intangíveis são mediadores da relação CSP-CFP em empresas no Brasil. Analisou-se uma amostra de 230 empresas listadas em 2013 na Bolsa, Brasil, Balcão (B3). As hipóteses foram testadas por meio de regressões múltiplas pelo Método dos Quadrados Mínimos (MQO). Os resultados confirmam a hipótese de que há uma relação positiva entre CSP e CFP e que os recursos intangíveis são mediadores dessa relação. O estudo contribui para constatar, na amostra analisada no contexto brasileiro, que as empresas com desempenho social superior, que levou ao desenvolvimento de recursos intangíveis, obtiveram desempenho financeiro superior.
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Lian, Meng, Jiaming Chen, Xixi Shen, Lizhen Hou, and Jugao Fang. "Pparg may Promote Chemosensitivity of Hypopharyngeal Squamous Cell Carcinoma." PPAR Research 2020 (April 22, 2020): 1–6. http://dx.doi.org/10.1155/2020/6452182.
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The upregulation of peroxisome proliferator-activated receptor gamma (PPARG) has been shown to increase the chemosensitivity of several human cancers. This study is aimed at studying if PPARG sensitizes hypopharyngeal squamous cell carcinoma (HSCC) in chemotherapeutic treatments and at dissecting possible mechanisms of observed effects. We integrated large-scale literature data and HSCC gene expression data to identify regulatory pathways that link PPARG and chemosensitivity in HSCC. Expression levels of molecules within the PPARG regulatory pathways were compared in 21 patients that underwent chemotherapy for primary HSCC, including 12 chemotherapy-sensitive patients (CSP) and 9 chemotherapy-nonsensitive patients (CNSP). In the CPS group, expression levels of PPARG were higher than that in the CNSP group (log‐fold‐change=0.50). Structured text mining identified two chemosensitivity-related regulatory pathways driven by PPARG. In the CSP group, expression levels for 7 chemosensitivity-promoting genes were increased, while for 13 chemosensitivity suppressing the gene expression levels were decreased. Our results support the chemosensitivity-promoting role of PPARG in HSCC tumor cells, most likely by affecting both cell proliferation and cell motility pathways.
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Jeong, Nara. "A comparative approach to corporate social performance and corporate financial performance: Moderating effects of conformity tendency in the industry." Journal of General Management 46, no. 3 (April 2021): 220–28. http://dx.doi.org/10.1177/0306307020961606.
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This article attempts to revisit the corporate social performance (CSP)-corporate financial performance (CFP) relationship using a comparative approach. Drawing insights from institutional theory and a strategic management perspective, we take into account tensions between conformity and differentiation by industry and year. Using a sample of 1001 firms and 6006 observations from 1993 to 2015, we test and find data in support of the argument that a firm can expect the highest financial performance (CFP) when its social performance (CSP) is slightly higher than the industry average. We also show that a tendency toward low conformity in an industry has a negative impact on this relationship by weakening conformity pressure. Specifically, a firm belonging to an industry with low conformity tendency has more latitude to deviate its social performance without significantly affecting its financial performance. In sum, we show the importance of using comparative approaches in the CSP-CFP literature.
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Orlitzky, Marc. "Institutional Logics in the Study of Organizations: The Social Construction of the Relationship between Corporate Social and Financial Performance." Business Ethics Quarterly 21, no. 3 (July 2011): 409–44. http://dx.doi.org/10.5840/beq201121325.
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ABSTRACT:This study examines whether the empirical evidence on the relationship between corporate social performance (CSP) and corporate financial performance (CFP) differs depending on the publication outlet in which that evidence appears. This moderator meta-analysis, based on a total sample size of 33,878 observations, suggests that published CSP-CFP findings have been shaped by differences in institutional logics in different subdisciplines of organization studies. In economics, finance, and accounting journals, the average correlations were only about half the magnitude of the findings published in Social Issues in Management, Business Ethics, or Business and Society journals (mean corrected correlation coefficientof .22 vs. .49, respectively). Specifically, economists did not find null or negative CSP-CFP correlations, and average findings published in general management outlets (= .41) were closer to Social Issues in Management, Business Ethics, and Business and Society results than to findings reported in economics, finance, and accounting journals.
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Sutono, Rahmat, Harianto ., and Imam Teguh Saptono. "Analysis of PT SH's Feed Additive Marketing Strategy Based on Competitive Setting Profile (CSP) and Company Alignment Profile (CAP)." International Journal of Research and Review 8, no. 12 (December 9, 2021): 172–81. http://dx.doi.org/10.52403/ijrr.20211223.
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PT SH is a company that distributes veterinary medicinal products produced by Lallemand Animal Nutrition (France) and several products from other suppliers. This product from Lallemand is included in the feed additive class which functions to increase livestock productivity with better feed conversion. Competition in product sales in this group greatly affects the sales of feed additives for PT SH. Therefore, this study uses CAP and CSP analysis to analyze the marketing of PT SH, and analyzes the competition between PT SH and other companies in the sale of feed additives. CAP analysis consists of marketing strategy, tactics and values, while CSP analysis consists of customer demand, competitive situation, and variable factors. CAP analysis gives an average score of 2.82, this mid score indicates that the strategies and tactics used as well as the marketing value of PT SH need to be improved in order to increase PT SH's feed additive sales. CSP analysis gives an average score of 3.56, this fairly large score indicates that PT SH's competition with other companies is quite strong in the sale of feed additives. This requires PT SH to maintain quality, improve marketing strategy services to increase sales of feed additives, so that PT SH is not left behind by other companies. Keywords: CAP analysis, CSP analysis, Mix, Feed additive, Marketing.
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Liu, Zhuqing, Runli Gao, Jiang Lou, Yuan He, and Zhengkun Yu. "Metal-Free Csp −Csp and Csp −Csp 3 Bond Cleavages of N,S -Enynes toward Thiophene-Fused N -Heterocycles." Advanced Synthesis & Catalysis 360, no. 16 (July 2, 2018): 3097–108. http://dx.doi.org/10.1002/adsc.201800599.
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Cagliero, Roberto, Giampiero Mazzocchi, Alessandro Monteleone, Fabio Pierangeli, Pietro Manzoni di Chiosca, and Elio Romano. "A participative methodology for prioritising intervention logic in the design of the Italian CAP Strategic Plan." Rivista di Economia Agraria 77, no. 3 (November 25, 2022): 25–40. http://dx.doi.org/10.36253/rea-13717.
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The new CAP implementation model requires each Member State to design a CAP Strategic Plan (CSP) to deliver operational actions under the two CAP pillars. Each CSP must be built from an evidence-based needs assessment that undergoes rigorous prioritisation to plan comprehensive and achievable interventions. In Italy, the institutional context requires all the Regions and Autonomous Provinces to express their preferences and to discuss the CSP collectively, both as regards identifying territorial needs and their prioritisation. In this framework, it became pertinent to introduce a specific instrument to facilitate participation in this process. The Italian Ministry, in collaboration with the National Rural Network, developed a participatory route to assess the prioritisation of the identified needs, to support the decision-making process in CSP drafting process. The process is primarily based on a voting aggregation technique called the Constrained Cumulative Voting method. The process identified makes it possible, on the one hand, to formulate a shared consensus on the level of importance of each need; on the other one, via the definition of natural breaks, to determine homogeneous groups of needs by importance of intervention. This process is in line with the European Commission’s legislative proposals requiring a sound and well-founded logic of intervention.
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Chen, Jun, Jianbo Xiao, Bohan Zhang, Zuoming Zhang, Zimu Mao, and Jun He. "Low-Carbon Economic Dispatch Model of Integrated Energy System Accounting for Concentrating Solar Power and Hydrogen-Doped Combustion." Sustainability 16, no. 11 (June 5, 2024): 4818. http://dx.doi.org/10.3390/su16114818.
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Against the background of carbon peak and carbon neutralization, in order to solve the problem of poor flexibility of integrated energy systems and wind power consumption while improving the potential of hydrogen energy emission reduction, this study proposes an integrated energy system that takes into account the coupling of concentrating solar power (CSP), hydrogen-doped combustion, and power-to-gas (P2G) conversion. Firstly, a mathematical model of a CSP-CHP unit is established by introducing a CSP power station, aiming at the defect of the “heat to power” mode in the CHP system. Secondly, the energy consumption of P2G hydrogen energy production is satisfied by surplus wind power. The utilization stage of hydrogen energy is divided into supply CHP combustion and CO2 methanation, forming a CSP-P2G-HCHP collaborative framework and establishing an IES low-carbon economic dispatch model with CSP-P2G-HCHP. At the same time, the carbon trading mechanism is introduced to constrain the carbon emissions of the system. Finally, an optimization strategy with the minimum sum of the operation and maintenance cost, the energy purchase cost, the wind curtailment cost, and the carbon emission cost as the objective function is proposed, and the CPLEX solver is used to solve and carry out multi-case analysis. The simulation results show that the carbon emissions are reduced by 6.34%, the wind curtailment cost is reduced by 52.2%, and the total cost is reduced by 1.67%. The model takes into account the carbon reduction effect and operating efficiency and effectively improves the new energy consumption capacity.
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Fauzi, Hasan. "The Determinants of the Relationship of Corporate Social Performance and Financial Performance: Conceptual Framework." Issues In Social And Environmental Accounting 2, no. 2 (December 31, 2008): 233. http://dx.doi.org/10.22164/isea.v2i2.34.
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The objective of this paper is to investigate relationship between CSP and CFP using contingency perspective derived from the strategic management domain. The investigation will be done using lens of slack resource and good management theory. This study is expected to provide a new insight on the link between corporate social performance and corporate financial performance using contingency perspective as suggested in the strategic management and accounting literature, an area has not been examined<br />in the prior studies. The result of this study can resolve the existing conflict<br />in the literatures by developing an integrated model of the link between <br />CSP and CFP and the notion of corporate performance which, in strategic management, is highly affected by four factors: business environment, strategy, organization structure, and control system. The model will explain<br />in what condition the relationship of CSP and CFP is valid.
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Olszewski, Jacek. "CSP laboratory." ACM SIGCSE Bulletin 25, no. 1 (March 1993): 91–95. http://dx.doi.org/10.1145/169073.169356.
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Suite, Gallery. "CSP Congress." Physiotherapy 78, no. 2 (February 1992): 124. http://dx.doi.org/10.1016/s0031-9406(10)61974-8.
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Brookes, Stephen. "Retracing CSP." Electronic Notes in Theoretical Computer Science 162 (September 2006): 127–33. http://dx.doi.org/10.1016/j.entcs.2006.01.028.
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YAMAMOTO, Yuusuke. "Packaging Technology of BGA/CSP. CSP Mounting Technology." Journal of Japan Institute for Interconnecting and Packaging Electronic Circuits 12, no. 3 (1997): 153–59. http://dx.doi.org/10.5104/jiep1995.12.153.
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Ibhaze, G. A., O. J. Babayemi, and O. A. Olorunnisomo. "Acceptability and digestibility of ensiled mixtures of corncobs, cassava peels and brewers' grain by West African Dwarf goats." Nigerian Journal of Animal Production 41, no. 2 (January 10, 2021): 139–45. http://dx.doi.org/10.51791/njap.v41i2.794.
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A total of twelve West African Dwarf goats of an average liveweight of 9.5 ± 0.5 kg in a completely randomized design were allocated to three dietary treatments to determine the intake, acceptability and digestibility of ensiled mixtures of corncobs (CC), cassava peels (CSP) and brewers' grain (WBG). The ensiled dietary treatments were: CC/CSP, CC/WBG and CC/CSP/WB. The goats were offered the diets in a cafeteria system for the evaluation of their preferences. The Results show that the combination of corncobs with brewers' grain recorded the highest crude protein (22.06%) and least crude fibre (18.11%) values. Although, the Coefficient of Preference (CoP) was not up to unity, the highest acceptability value (0.93) was obtained for CC/CSP/WB. Significant differences were observed in dry matter intake among the treatments with goat fed diet CC/WBG having the highest value (247.49g/hd/d). Dry matter and neutral detergent fibre digestibilities were significantly (p<0.05) different among the treatments. However, no significant difference (p>0.05) was observed in crude protein digestibility values. The results of this study showed that ensiling CC with CSP or WBG or with the combination of CSP and WBG can enhance the utilization of corncobs as feed for goat.
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Švecová, Jana. "A Systematic Literature Review—Social Engagement from Business Perspective." Proceedings 2, no. 22 (October 29, 2018): 1379. http://dx.doi.org/10.3390/proceedings2221379.
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The present paper offers a literature review of relevant empirical research articles dealing with the relationship between corporate social performance (CSP) and corporate financial performance (CFP) published during the last five-year period 2013–2018. The results identify that although there is enormous amount of relevant studies presenting an overall positive relationship, there is still a lack of consensus in published results. Therefore CSP-CFP nexus remains a line of inquiry and more researches are needed. The most obvious explanation are different approaches in measuring corporate social responsibility and financial performance.
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Desai, T. H., J. C. Collins, M. Snell, and R. Mosqueda-Garcia. "Modeling of arterial and cardiopulmonary baroreflex control of heart rate." American Journal of Physiology-Heart and Circulatory Physiology 272, no. 5 (May 1, 1997): H2343—H2352. http://dx.doi.org/10.1152/ajpheart.1997.272.5.h2343.
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We evaluated R-R interval changes (delta R-R interval) in 13 subjects (27 +/- 6 yr; 7 men and 6 women) as a function of blood pressure changes at the carotid sinus and aortic arch and central venous pressure changes at the cardiopulmonary receptors. Neck chamber pressure and suction were used to change pressure at the carotid sinus while lower body negative pressure, phenylephrine infusion, and nitroprusside infusion were used to change pressure at the carotid sinus (delta CSP), aortic arch (delta AAP), and cardiopulmonary receptors (delta CPP). Random effects regression analysis showed a significant linear relationship for delta R-R interval (-1.75 + 1.64 delta CSP + 15.40 delta AAP + 29.02 delta CPP + error), and the correlation (r) between the observed and predicted delta R-R interval was 0.82 (P < 0.00001). Sixty-seven percent of the delta R-R interval variability observed in the study is explained by the model. delta AAP accounts for approximately 63%, delta CSP for 14%, and delta CPP for 23% of the explained delta R-R interval.
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Butt, Shahzad, and Safdar Ali Butt. "The Corporate Social-Financial Performance Link: Evidence from Pakistan." Jinnah Business Review 04, no. 01 (January 1, 2016): 64–75. http://dx.doi.org/10.53369/pvga1050.
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This empirical investigation has been conducted to constitute a link between corporate social performance and corporate financial performance in Pakistani listed firms. For this purpose the data from seventy listed non-financial firms at KSE from twenty one sectors which are engaged in CSR activities for a period of six years from 2008 to 2013 was employed. The two-stage least square (TSLS) methodology has been used to explore a link between CSP and CFP. The results of study revealed that there is a simultaneous link between social and financial performance. Corporate social performance has been found as positively linked with the previous CFP which supports the slack resources theory. Social performance initiatives taken by the firms have also been found as having a positive relationship with future CFP. Secondly, this study examined the relationship between financial performance and social performance, and the results disclose that there is a positive relationship between CFP and CSP, and the fore most influential factor of corporate social performance was found to be size of the firms and the association between firm size and CSP was found as positive.
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Li, Min, Jianhua Yang, and Junping Hu. "Extraction, Characterization and Immunological Activity of Polysaccharides from Cynomorium songaricum Rupr." Journal of Biomaterials and Tissue Engineering 11, no. 8 (August 1, 2021): 1543–54. http://dx.doi.org/10.1166/jbt.2021.2736.
Full textAbstract:
Cynomorium songaricum Rupr. (CSP) have been used widely in TCM for many years, polysaccharides from CSP are main active component. In our previous research, we found that CSP play a role of immunomodulatory activity in vitro, but its mechanisms and in vivo immunomodulatory activity hadn’t been explored. In present study, we firstly extracted CSP and identified two new fractions CSP-a, CSP-b. To assess the immunomodulatory activity of CSP in vivo, cyclophosphamide (CTX)-induced immunosuppressed mice models were generated and then treated with CSP. The results demonstrated that CSP could improve thymus and spleen indices, phagocytic and clearance index, serum hemolysin, inflammatory cytokines productions in serum. To explore the mechanisms of CSP, CSP-a, CSP-b, RAW264.7 macrophages were used to evaluate the immunomodulatory activity in vitro, the results demonstrated that CSP, CSP-a, CSP-b can induce macrophage proliferation, enhance the phagocytic activity and increase cytokines expression. CSP, CSP-a, CSP-b possessed the immunomodulatory activity by inducing the phosphorylation of MAPKs. This study suggested that CSP may be useful for lessening chemotherapy-induced immunosuppression and proposed the basis for the clinical application of CSP.