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The purpose of this study is to conduct a comprehensive investigation into the utilization of visual impression management techniques within sustainability reporting. Specifically, the study aims to determine whether Italian companies employ impression management tactics in the presentation of graphs within their sustainability reports and, thus, problematize visual data communication in corporate social responsibility (CSR).

The research adopts a multimodal content analysis of the 58 sustainability reports from Italian listed companies that are GRI-compliant. The analysis focused on three types of graphs: pie charts, line graphs and bar graphs. In total, 860 graphs have been examined.

The study found evidence of graphical distortion techniques being employed by companies in their sustainability reports to create a favorable impression. Specifically, graph distortions are found in column graphs and not in line or pie charts. In particular, selectivity, presentation enhancement and measurement distortion techniques seem to be extensively used when adopting column graphs in sustainability communication. Moreover, social sustainability–related topics tend to be more represented of other area of CSR reporting. This suggests that companies, whether consciously or unconsciously, engage in impression management techniques when using graphs in their sustainability reports.

The study findings suggest that more consciousness is needed for companies when engaging in the construction and selection of graphs in their sustainability reports and that decision-makers should develop a clear guide for ethical visual communication.

The paper systematically analyzes visual impression management techniques in communicating sustainability data and, in particular, advances literature on graphical distortion. The value lies in empirical evidence of distortion adoption in GRI-compliant reports as well as problematizing visual data communication as a fundamental challenge for sustainability communication management.

The purpose of this paper is to demonstrate the impact of the welding sequence on the substrate plate distortion during the wire and arc additive manufacturing (WAAM) process. This paper also aims to show the capability of finite element simulations in the prediction of those thermally induced distortions.

An experiment was conducted in which solid aluminum blocks were manufactured using two different welding sequences. The distortion of the substrates was measured at predefined positions and converted into bending and torsion values. Subsequently, a weakly coupled thermo-mechanical finite element model was created using the Abaqus simulation software. The model was calibrated and validated with data gathered from the experiments.

The results of this paper showed that the welding sequence of a part significantly affects the formation of thermally induced distortions of the final part. The calibrated simulation model was able to capture the different distortion behavior attributed to the welding sequences.

Within this work, a simulation model was developed capable of predicting the distortion of WAAM parts in advance. The findings of this paper can be used to improve the design of WAAM welding sequences while avoiding high experimental efforts.

This paper aims to propose an effective dynamic calibration and compensation method to solve the problem that the statically calibrated force sensor would produce large dynamic errors when measuring dynamic signals.

The dynamic characteristics of the force sensor are analyzed by modal analysis and negative step dynamic force calibration test, and the dynamic mathematical model of the force sensor is identified based on a generalized least squares method with a special whitening filter. Then, a compensation unit is constructed to compensate the dynamic characteristics of the force measurement system, and the compensation effect is verified based on the step and knock excitation signals.

The dynamic characteristics of the force sensor obtained by modal analysis and dynamic calibration test are consistent, and the time and frequency domain characteristics of the identified dynamic mathematical model agree well with the actual measurement results. After dynamic compensation, the dynamic characteristics of the force sensor in the frequency domain are obviously improved, and the effective operating frequency band is widened from 500 Hz to 1,560 Hz. In addition, in the time domain, the rise time of the step response signal is reduced from 0.29 ms to 0.17 ms, and the overshoot decreases from 26.6% to 9.8%.

An effective dynamic calibration and compensation method is proposed in this paper, which can be used to improve the dynamic performance of the strain-gauge-type force sensor and reduce the dynamic measurement error of the force measurement system.

This study aims to identify leather type and authenticity through optical coherence tomography.

Optical coherence tomography images taken from genuine and faux leather samples were used to create an image dataset, and automated machine learning algorithms were also used to distinguish leather types.

The optical coherence tomography scan results in a different image based on leather type. This information was used to determine the leather type correctly by optical coherence tomography and automatic machine learning algorithms. Please note that this system also recognized whether the leather was genuine or synthetic. Hence, this demonstrates that optical coherence tomography and automatic machine learning can be used to distinguish leather type and determine whether it is genuine.

For the first time to the best of the authors' knowledge, spectral-domain optical coherence tomography and automated machine learning algorithms were applied to identify leather authenticity in a noncontact and non-invasive manner. Since this model runs online, it can readily be employed in automated quality monitoring systems in the leather industry. With recent technological progress, optical coherence tomography combined with automated machine learning algorithms will be used more frequently in automatic authentication and identification systems.

Open innovation (OI), by now one of the major concepts for the analysis of innovation, is seen as a methodology for collaboratively designing and implementing solutions by engaging stakeholders in an iterative and inclusive service design process. This paper aims to empirically investigate OI capacities, defined as a cooperative, knowledge-sharing innovation ecosystem, and to explore how it can lead to improved performance of firms in Central and Eastern European (CEE) and Southeastern European (SEE) countries.

The study builds on the World Bank/European Bank for Reconstruction and Development (EBRD’s) Business Environment Enterprise Performance Survey (BEEPS) dataset for 2009, 2013 and 2019. Primarily, the research model was estimated using log-transformed ordinary least squares (OLS). Taking into consideration that this method might produce substantial bias, yielding misleading inferences, this study is fitting Poisson pseudo maximum likelihood estimators with robust standard errors and instrumental variable/generalized method of moments estimation (IV/GMM) approach for comparative results. Secondarily, the research model was tested using structural equation modelling (SEM) to investigate the relationship between five OI capacities and firm performance.

The findings indicate that there is a significant positive relationship between most OI capacities and firm performance, except for innovation, which did not show a statistically significant relationship with firm performance. Specifically, research and development (R&D), knowledge and coopetition are statistically significant and positively associated with firm performance, whereas transformation is statistically significant but negatively associated with firm performance. The IV/GMM estimations’ findings support the view that the firm performance is significantly affected by OI capacities, together with some control variables such as size, age, foreign ownership and year dummy to have a significant impact on firm performance.

This paper fills an identified gap in the literature by investigating the impact of OI on firm performance executed in the specific CEE and SEE country context.

This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century picturesque travel writings. A positive description of pollution is generally outdated and unacceptable in the current society. The authors contrast his “picturesque” view with the contemporary perception of industrial pollution, reflect on these early accounts of industrial impacts as representing the roots of impression management and use the analysis to inform current accounting.

The research uses an interpretive content analysis of the text to draw out themes and features of impression management. Goffman's impression management is the theoretical lens through which Gilpin's travel accounts are interpreted, considering this microhistory through a thematic research approach. The picturesque accounts are explored with reference to the context of impression management.

Gilpin's travel writings and the “Picturesque” aesthetic movement, it appears, constructed a social reality around negative industrial externalities such as air pollution and indeed around humans' impact on nature, through a lens which described pollution as adding aesthetically to the natural landscape. The lens through which the picturesque tourist viewed and expressed negative externalities involved quite literally the tourists' tricks of the trade, Claude glass, called also Gray's glass, a tinted lens to frame the view.

The paper adds to the wealth of literature in accounting and business pertaining to the ways in which companies socially construct reality through their accounts and links closely to the impression management literature in accounting. There is also a body of literature relating to the use of images and photographs in published corporate reports, which again is linked to impression management as well as to a growing literature exploring the potential for the aesthetic influence in accounting and corporate communication. Further, this paper contributes to the growing body of research into the historical roots of environmental reporting.

The purpose of this paper is to provide a comprehensive review of a non-contact full-field optical measurement technique known as digital image correlation (DIC).

The approach of this review paper is to introduce the research pertaining to DIC. It comprehensively covers crucial facets including its principles, historical development, core challenges, current research status and practical applications. Additionally, it delves into unresolved issues and outlines future research objectives.

The findings of this review encompass essential aspects of DIC, including core issues like the subpixel registration algorithm, camera calibration, measurement of surface deformation in 3D complex structures and applications in ultra-high-temperature settings. Additionally, the review presents the prevailing strategies for addressing these challenges, the most recent advancements in DIC applications across quasi-static, dynamic, ultra-high-temperature, large-scale and micro-scale engineering domains, along with key directions for future research endeavors.

This review holds a substantial value as it furnishes a comprehensive and in-depth introduction to DIC, while also spotlighting its prospective applications.

The study aims to investigate the impact of indirectly evoked incentives, in the form of supervisor’s preferences, on the decision about accounting policy regarding depreciation method selection and to examine subsequent post-decision distortion by evaluating the depreciation method.

The authors conducted two experiments with control and treatment groups, manipulating the supervisor’s indirectly evoked preferences. In Study 2, the authors also measured the evaluation of both depreciation methods to investigate post-decisional distortion regarding the assessment of the depreciation method chosen in a decision task. Study 1 was conducted among 85 accounting students, while Study 2 consisted of 200 accountants.

Both studies revealed the significant impact of supervisor’s indirectly evoked preferences on accounting policy decisions. Participants who were aware of supervisors’ preferences were more likely to choose the depreciation method that was consistent with those preferences. The authors also found that those participants attached a higher value to the depreciation method, providing evidence that adherence to the supervisor’s preferences results in a distorted assessment of the depreciation methods.

First, this study shows that indirectly evoked supervisors’ preferences may lead to a departure from substantive criteria resulting in low-quality accounting outcomes. Second, the assessment of the depreciation method is inseparable from the situational context, as the evaluation of the depreciation method is interdependent upon the preferences of the choice of a depreciation method and the fulfillment of those preferences.

This paper aims to present a highly accessible and affordable tracking model for earthmoving operations in an attempt to overcome some of the limitations of current tracking models.

The proposed methodology involves four main processes: acquiring onsite terrestrial images, processing the images into 3D scaled cloud data, extracting volumetric measurements and crew productivity estimations from multiple point clouds using Delaunay triangulation and conducting earned value/schedule analysis and forecasting the remaining scope of work based on the estimated performance. For validation, the tracking model was compared with an observation-based tracking approach for a backfilling site. It was also used for tracking a coarse base aggregate inventory for a road construction project.

The presented model has proved to be a practical and accurate tracking approach that algorithmically estimates and forecasts all performance parameters from the captured data.

The proposed model is unique in extracting accurate volumetric measurements directly from multiple point clouds in a developed code using Delaunay triangulation instead of extracting them from textured models in modelling software which is neither automated nor time-effective. Furthermore, the presented model uses a self-calibration approach aiming to eliminate the pre-calibration procedure required before image capturing for each camera intended to be used. Thus, any worker onsite can directly capture the required images with an easily accessible camera (e.g. handheld camera or a smartphone) and can be sent to any processing device via e-mail, cloud-based storage or any communication application (e.g. WhatsApp).