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Kawther Dhifi and Ghazi Zouari
Integrated reporting (IR) is the latest development in corporate reporting. It is a tool capable of better representing the ability of companies to create value over time. The…
Abstract
Purpose
Integrated reporting (IR) is the latest development in corporate reporting. It is a tool capable of better representing the ability of companies to create value over time. The purpose of this paper is to examine the relationship between the CEO’s characteristics (age, gender, education and experience) and firm performance through a mediating variable, namely, IR.
Design/methodology/approach
This study is a quantitative research and used panel data. Based on a sample of 449 UK firms or using a sample of 449 UK companies between 2010 and 2020 on STATA17 and structural equation model was used to analyze data and test hypotheses.
Findings
The results show that IR has only indirect mediation on the relationship between CEO’s characteristics and firm performance but mediates the relationship between CEO experience and performance in a complementary manner.
Originality/value
This article is motivated by the low number of works in the context about the corporate social responsibility and sustainability issues. It makes an important contribution to the academic literature by adding to the limited body of research on CEO’s characteristics, IR and firm performance. This study focuses primarily on the importance of integrated reporting in UK.
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Provides an outline of the UNIverse project, describing its major objectives, its origins, its evolution and its developed form. Agrees with the findings of the Library Programme…
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Provides an outline of the UNIverse project, describing its major objectives, its origins, its evolution and its developed form. Agrees with the findings of the Library Programme in the 4th Framework that live trials of emergent technologies are the single most critical success factor in validating scenarios. Describes the organization of the User Group Interest Groups, formed to carry out these trials.
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Purpose
Aims to introduce a self‐adjusting robotic painting process for automotive fuel containers, capable of predicting the required correction action to avoid further defect production.
Design/methodology/approach
Presents the development, testing and on‐site implementation of a robotic thermal machine vision system designed for evaluating coat thickness and coverage attributes. Computer simulation is used to study the effect of the painting robot's program on the film build‐up.
Findings
Effective technique for the real‐time detection of anti‐corrosive coat's pinholes and pop‐ups. A systematic study for this paint deposition scheme.
Research limitations/implications
The presented detection system and the simulation program methodology could be further studied and modified for other painting applications.
Practical implications
Provides insights validated with on‐site results and systematic study for the automated or the manual adjustments of the robotic painting parameters.
Originality/value
Introduces a novel application of thermal imaging for evaluating coated surfaces. In addition, a first reported case study of automotive fuel container's painting process. Presents potential application to reduce the defects generation thus, improving quality, and reducing production cost.
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