How does corporate social responsibility influence firm financial performance?

Purpose This paper has three main purposes. First, this paper aims to study the effect of corporate social responsibility (CSR) on firm financial performance. Second, this study aims to examine how mandatory CSR disclosure impacts financial performance. Further, this paper aims to investigate the intervening role of capital structure decisions on the relationship between CSR and financial performance. Design/methodology/approach Based on a sample of French non-financial listed companies over the period 2006–2017, this study uses structural equations modeling and a difference-in-differences approach to highlight these effects. Findings This paper finds that CSR has a significant positive association with financial performance. In addition, although the mandate does not require firms to spend on CSR, the socially responsible firms experience an increase in profitability subsequent to the mandate. Finally, this study argues and finds evidence that the relationship between CSR and financial performance is mediated through the capital structure channel. Originality/value This paper contributes to the literature in several ways. First, the study provides a new research stream by examining the effect of mandatory CSR disclosure on firm financial performance. Second, is to knowledge the first to examine whether and how CSR affects financial performance through the capital structure channel.

FPGA Implementation of Proficient 16-Tap FIR Filter Design Using Decision Tree Algorithm

Lately, channel is one of the key components in signal handling applications. Among different channels, Finite Impulse Response (FIR) channel is broadly utilized in Digital Signal Processing (DSP) applications for shifting/denoising. For enormous scope coordination (VLSI) execution of fixed-coefficient FIR channels, huge asset used customary multipliers that can be acknowledged by a solitary steady multiplication (SCM) and numerous consistent augmentations (MCM) square utilizing movement and include/take away tasks. For a proficient execution, a variable size apportioning approach is proposed in direct structure channel structure that devours less zone and 11% of decrease in basic way delay, 40% decrease of all out force utilization, 15% decrease of zone delay product(ADP), 52% decrease of vitality delay product(EDP), and 42% decrease of intensity territory product(PAP), on a normal, over the cutting edge techniques. In this paper, a state choice tree calculation is proposed to decrease unpredictability in channel tap cells of variable size apportioning approach. The proposed plot creates a choice tree to perform move and expansion/deduction and aggregation dependent on the consolidated SCM/MCM approach. This plan diminishes the quantity of postpone registers required for tab cells. The proposed snake design will be actualized in Xilinx Zed, Spartan and Virtex devices and Area, power and speed investigation will be performed.

FPGA Implementation of Proficient 16-Tap FIR Filter Design Using Decision Tree Algorithm

Lately, channel is one of the key components in signal handling applications. Among different channels, Finite Impulse Response (FIR) channel is broadly utilized in Digital Signal Processing (DSP) applications for shifting/denoising. For enormous scope coordination (VLSI) execution of fixed-coefficient FIR channels, huge asset used customary multipliers that can be acknowledged by a solitary steady multiplication (SCM) and numerous consistent augmentations (MCM) square utilizing movement and include/take away tasks. For a proficient execution, a variable size apportioning approach is proposed in direct structure channel structure that devours less zone and 11% of decrease in basic way delay, 40% decrease of all out force utilization, 15% decrease of zone delay product(ADP), 52% decrease of vitality delay product(EDP), and 42% decrease of intensity territory product(PAP), on a normal, over the cutting edge techniques. In this paper, a state choice tree calculation is proposed to decrease unpredictability in channel tap cells of variable size apportioning approach. The proposed plot creates a choice tree to perform move and expansion/deduction and aggregation dependent on the consolidated SCM/MCM approach. This plan diminishes the quantity of postpone registers required for tab cells. The proposed snake design will be actualized in Xilinx Zed, Spartan and Virtex devices and Area, power and speed investigation will be performed

Multiattribute analysis for channel element discrimination in the Taranaki Basin, offshore New Zealand

A detailed study of Pliocene channel systems within the Taranaki Basin was undertaken from the Parihaka 3D seismic volume to improve our understanding of the Plio-Pleistocene channel elements in terms of structure, channel evolution, and lithology. Seismic picking parameters were chosen based on the lateral resolution for optimal mapping of the channels. Individual and multiattribute studies were performed on single, combined, and complex channel systems with the goal of identifying channel features and discriminating between shale- and sand-rich regions of the channels. For this target and data set, the variance attribute provided key insights into channel features, such as the edge of the channel, meander scrolls, and point bars. Root-mean-square amplitude and sweetness performed equally well in lithology identification, and, combined with variance, it aided in identifying sand-rich channels, as well as small individual channels that could provide sediment pathways into the deepwater Taranaki Basin. Depending on the complexity of the channel system, different attribute analyses had varying success with each system. Therefore, it is important to combine various attributes to discriminate channel elements as fully as possible. The lithologies of individual channels and their elements can be determined using seismic attributes, although it becomes increasingly difficult to discriminate small-scale features within the channel as the complexity of the channel system increases. Chronostratigraphic studies using stratal slicing techniques provided insight into the evolution of the channel system through time, demonstrating an overall sand-rich base of the channel, with a shallower shale-rich lithology at the top of the channel fill.