Search results for: Business Process
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 6175

Search results for: Business Process

3025 Possible Number of Dwelling Units Using Waste Plastic Bottle for Construction

Authors: Dibya Jivan Pati, Kazuhisa Iki, Riken Homma

Abstract:

Unlike other metro cities of India, Bhubaneswar–the capital city of Odisha, is expected to reach 1-million-mark population by now. The demands of dwelling unit requirement mostly among urban poor belonging to Economically Weaker section (EWS) and Low Income groups (LIG) is becoming a challenge due to high housing cost and rents. As a matter of fact, it’s also noted that, with increase in population, the solid waste generation also increases subsequently affecting the environment due to inefficiency in collection of waste by local government bodies. Methods of utilizing Solid Waste - especially in form of Plastic bottles, Glass bottles and Metal cans (PGM) are now widely used as an alternative material for construction of low-cost building by Non-Government Organizations (NGOs) in developing countries like India to help the urban poor afford a shelter. The application of disposed plastic bottle used in construction of single dwelling significantly reduces the overall cost of construction to as much as 14% compared to traditional construction material. Therefore, considering its cost-benefit result, it’s possible to provide housing to EWS and LIGs at an affordable price. In this paper, we estimated the quantity of plastic bottles generated in Bhubaneswar which further helped to estimate the possible number of single dwelling unit that can be constructed on yearly basis so as to refrain from further housing shortage. The estimation results will be practically used for planning and managing low-cost housing business by local government and NGOs.

Keywords: Construction, dwelling unit, plastic bottle, solid waste generation, groups.

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3024 Graphs with Metric Dimension Two-A Characterization

Authors: Sudhakara G, Hemanth Kumar A.R

Abstract:

In this paper, we define distance partition of vertex set of a graph G with reference to a vertex in it and with the help of the same, a graph with metric dimension two (i.e. β (G) = 2 ) is characterized. In the process, we develop a polynomial time algorithm that verifies if the metric dimension of a given graph G is two. The same algorithm explores all metric bases of graph G whenever β (G) = 2 . We also find a bound for cardinality of any distance partite set with reference to a given vertex, when ever β (G) = 2 . Also, in a graph G with β (G) = 2 , a bound for cardinality of any distance partite set as well as a bound for number of vertices in any sub graph H of G is obtained in terms of diam H .

Keywords: Metric basis, Distance partition, Metric dimension.

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3023 Requirements Gathering for Improved Software Usability and the Potential for Usage-Centred Design

Authors: Kholod J. Alotaibi, Andrew M. Gravell

Abstract:

Usability is an important software quality that is often neglected at the design stage. Although methods exist to incorporate elements of usability engineering, there is a need for more balanced usability focused methods that can enhance the experience of software usability for users. In this regard, the potential for Usage-Centred Design is explored with respect to requirements gathering and is shown to lead to high software usability besides other benefits. It achieves this through its focus on usage, defining essential use cases, by conducting task modeling, encouraging user collaboration, refining requirements, and so on. The requirements gathering process in UgCD is described in detail.

Keywords: Requirements gathering, Usability, Usage-Centred Design.

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3022 A Study on the Improvement of the Bond Performance of Polypropylene Macro Fiber According to Longitudinal Shape Change

Authors: Sung-yong Choi, Woo-tai Jung, Young-hwan Park

Abstract:

This study intends to improve the bond performance of the polypropylene fiber used as reinforcing fiber for concrete by changing its shape into double crimped type through the enhancement its fabrication process. The bond performance of such double crimped fiber is evaluated by applying the JCI SF-8 (dog-bone shape) testing method. The test results reveal that the double crimped fiber develops bond performance improved by more than 19% compared to the conventional crimped type fiber. 

Keywords: Bond, Polypropylene, Fiber reinforcement, Macro fiber, Shape change.

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3021 Methodologies, Systems Development Life Cycle and Modeling Languages in Agile Software Development

Authors: I. D. Arroyo

Abstract:

This article seeks to integrate different concepts from contemporary software engineering with an agile development approach. We seek to clarify some definitions and uses, we make a difference between the Systems Development Life Cycle (SDLC) and the methodologies, we differentiate the types of frameworks such as methodological, philosophical and behavioral, standards and documentation. We define relationships based on the documentation of the development process through formal and ad hoc models, and we define the usefulness of using DevOps and Agile Modeling as integrative methodologies of principles and best practices.

Keywords: Methodologies, SDLC, modeling languages, agile modeling, DevOps, UML, agile software development.

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3020 Energy Efficiency Index Applied to Reactive Systems

Authors: P. Góes, J. Manzi

Abstract:

This paper focuses on the development of an energy efficiency index that will be applied to reactive systems, which is based in the First and Second Law of Thermodynamics, by giving particular consideration to the concept of maximum entropy. Among the requirements of such energy efficiency index, the practical feasibility must be essential. To illustrate the performance of the proposed index, such an index was used as decisive factor of evaluation for the optimization process of an industrial reactor. The results allow the conclusion to be drawn that the energy efficiency index applied to the reactive system is consistent because it extracts the information expected of an efficient indicator, and that it is useful as an analytical tool besides being feasible from a practical standpoint. Furthermore, it has proved to be much simpler to use than tools based on traditional methodologies.

Keywords: Energy efficiency, maximum entropy, reactive systems.

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3019 Rapid Prototyping Applications in Various Field of Engineering and Technology

Authors: R. Kumaravelan, V. C. Sathish Gandhi, S. Ramesh, M. Venkatesan

Abstract:

In the product design and development process, the prototyping or model making is one of the important step to finalize a product which helps in conceptualization of a design. Rapid Prototyping (RP) is layer-by-layer material deposition started during early 1980s with the enormous growth in Computer Aided Design and Manufacturing (CAD/CAM) technologies. The edges and surfaces of a complex solid model and their information are used for defining a product which is further manufactured as a finished product by CNC machining. This paper provides a better platform for researchers, new learners and product manufacturers for various applications of RP models. Subsequently it creates awareness among the peoples of recently developing RP method of manufacturing in product design, developments and its applications.

Keywords: Prototyping, layer-by-layer, CAD/CAM, product design.

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3018 Investigating Different Options for Reheating the First Converter Inlet Stream of Sulfur Recovery Units (SRUs)

Authors: H. Ganji, H. R. Mahdipoor, J. Ahmadpanah, H. Naderi

Abstract:

The modified Claus process is the major technology for the recovery of elemental sulfur from hydrogen sulfide. The chemical reactions that can occur in the reaction furnace are numerous and many byproducts such as carbon disulfide and carbon carbonyl sulfide are produced. These compounds can often contribute from 20 to 50% of the pollutants and therefore, should be hydrolyzed in the catalytic converter. The inlet temperature of the first catalytic reactor should be maintained over than 250 °C, to hydrolyze COS and CS2. In this paper, the various configurations for the first converter reheating of sulfur recovery unit are investigated. As a result, the performance of each method is presented for a typical clause unit. The results show that the hot gas method seems to be better than the other methods.

Keywords: Sulfur recovery unit, reaction converter.

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3017 Towards a Suitable and Systematic Approach for Component Based Software Development

Authors: Kuljit Kaur, Parminder Kaur, Jaspreet Bedi, Hardeep Singh

Abstract:

Software crisis refers to the situation in which the developers are not able to complete the projects within time and budget constraints and moreover these overscheduled and over budget projects are of low quality as well. Several methodologies have been adopted form time to time to overcome this situation and now in the focus is component based software engineering. In this approach, emphasis is on reuse of already existing software artifacts. But the results can not be achieved just by preaching the principles; they need to be practiced as well. This paper highlights some of the very basic elements of this approach, which has to be in place to get the desired goals of high quality, low cost with shorter time-to-market software products.

Keywords: Component Model, Software Components, SoftwareRepository, Process Models.

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3016 Adjusting the Furnace and Converter Temperature of the Sulfur Recovery Units

Authors: Hamid Reza Mahdipoor, Hamid Ganji, Hamed Naderi, Hajar Yousefian, Hooman Javaherizadeh

Abstract:

The modified Claus process is commonly used in oil refining and gas processing to recover sulfur and destroy contaminants formed in upstream processing. A Claus furnace feed containing a relatively low concentration of H2S may be incapable of producing a stable flame. Also, incomplete combustion of hydrocarbons in the feed can lead to deterioration of the catalyst in the reactors due to soot or carbon deposition. Therefore, special consideration is necessary to achieve the appropriate overall sulfur recovery. In this paper, some configurations available to treat lean acid gas streams are described and the most appropriate ones are studied to overcome low H2S concentration problems. As a result, overall sulfur recovery is investigated for feed preheating and hot gas configurations.

Keywords: Sulfur recovery unit, Low H2S content

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3015 A Modified AES Based Algorithm for Image Encryption

Authors: M. Zeghid, M. Machhout, L. Khriji, A. Baganne, R. Tourki

Abstract:

With the fast evolution of digital data exchange, security information becomes much important in data storage and transmission. Due to the increasing use of images in industrial process, it is essential to protect the confidential image data from unauthorized access. In this paper, we analyze the Advanced Encryption Standard (AES), and we add a key stream generator (A5/1, W7) to AES to ensure improving the encryption performance; mainly for images characterised by reduced entropy. The implementation of both techniques has been realized for experimental purposes. Detailed results in terms of security analysis and implementation are given. Comparative study with traditional encryption algorithms is shown the superiority of the modified algorithm.

Keywords: Cryptography, Encryption, Advanced EncryptionStandard (AES), ECB mode, statistical analysis, key streamgenerator.

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3014 Spatial Structure and Spatial Impacts of the Jakarta Metropolitan Area: A Southeast Asian EMR Perspective

Authors: Ikhwan Hakim, Bruno Parolin

Abstract:

This paper investigates the spatial structure of employment in the Jakarta Metropolitan Area (JMA), with reference to the concept of the Southeast Asian extended metropolitan region (EMR). A combination of factor analysis and local Getis-Ord (Gi*) hot-spot analysis is used to identify clusters of employment in the region, including those of the urban and agriculture sectors. Spatial statistical analysis is further used to probe the spatial association of identified employment clusters with their surroundings on several dimensions, including the spatial association between the central business district (CBD) in Jakarta city on employment density in the region, the spatial impacts of urban expansion on population growth and the degree of urban-rural interaction. The degree of spatial interaction for the whole JMA is measured by the patterns of commuting trips destined to the various employment clusters. Results reveal the strong role of the urban core of Jakarta, and the regional CBD, as the centre for mixed job sectors such as retail, wholesale, services and finance. Manufacturing and local government services, on the other hand, form corridors radiating out of the urban core, reaching out to the agriculture zones in the fringes. Strong associations between the urban expansion corridors and population growth, and urban-rural mix, are revealed particularly in the eastern and western parts of JMA. Metropolitan wide commuting patterns are focussed on the urban core of Jakarta and the CBD, while relatively local commuting patterns are shown to be prevalent for the employment corridors.

Keywords: Jakarta Metropolitan Area, Southeast Asian EMR, spatial association, spatial statistics, spatial structure.

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3013 Effect of Ionic Strength on Mercury Adsorption on Contaminated Soil

Authors: G. Petruzzelli, F. Pedron, I. Rosellini, E. Tassi, F. Gorini, B. Pezzarossa, M. Barbafieri

Abstract:

Mercury adsorption on soil was investigated at different ionic strengths using Ca(NO3)2 as a background electrolyte. Results fitted the Langmuir equation and the adsorption isotherms reached a plateau at higher equilibrium concentrations. Increasing ionic strength decreased the sorption of mercury, due to the competition of Ca ions for the sorption sites in the soils. The influence of ionic strength was related to the mechanisms of heavy metal sorption by the soil. These results can be of practical importance both in the agriculture and contaminated soils since the solubility of mercury in soils are strictly dependent on the adsorption and release process.

Keywords: Heavy metals, bioavailability, remediation, competitive sorption.

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3012 Dynamic Modeling and Simulation of Threephase Small Power Induction Motor

Authors: Nyein Nyein Soe, Thet Thet Han Yee, Soe Sandar Aung

Abstract:

This paper is proposed the dynamic simulation of small power induction motor based on Mathematical modeling. The dynamic simulation is one of the key steps in the validation of the design process of the motor drive systems and it is needed for eliminating inadvertent design mistakes and the resulting error in the prototype construction and testing. This paper demonstrates the simulation of steady-state performance of induction motor by MATLAB Program Three phase 3 hp induction motor is modeled and simulated with SIMULINK model.

Keywords: Squirrel cage induction motor, modeling andsimulation, MATLAB software, torque, speed.

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3011 Metaheuristics Methods (GA and ACO) for Minimizing the Length of Freeman Chain Code from Handwritten Isolated Characters

Authors: Dewi Nasien, Habibollah Haron, Siti SophiayatiYuhaniz

Abstract:

This paper presents a comparison of metaheuristic algorithms, Genetic Algorithm (GA) and Ant Colony Optimization (ACO), in producing freeman chain code (FCC). The main problem in representing characters using FCC is the length of the FCC depends on the starting points. Isolated characters, especially the upper-case characters, usually have branches that make the traversing process difficult. The study in FCC construction using one continuous route has not been widely explored. This is our motivation to use the population-based metaheuristics. The experimental result shows that the route length using GA is better than ACO, however, ACO is better in computation time than GA.

Keywords: Handwriting Recognition, Feature Extraction, Freeman Chain Code, Genetic Algorithm and Ant ColonyOptimization.

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3010 Analysis of Statistical Data on Social Resources Dimension of Occupational Status Attainment: A Rational Choice Approach

Authors: Oleg Demchenko

Abstract:

The aim of the present study is to analyze empirical researches on the social resources dimension of occupational status attainment process and relate them to the rational choice approach. The analysis suggests that the existing data on the strength of ties aspect of social resources is insufficient and does not allow any implication concerning rational actor-s behavior. However, the results concerning work relation aspect are more encouraging.

Keywords: Social resources, status attainment, rational choice, weak ties, work-related ties.

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3009 Analysis of Rubber Waste Utilization at Pandora Production Company Limited

Authors: S. Pechpoothong, M. Kopystecki

Abstract:

The eco-efficient use of “waste" makes sense from economic, social, and environmental perspectives. By efficiency diverting “waste" products back into useful and/or profitable inputs, industries and entire societies can reap the benefits of improved financial profit, decreased environmental degradation, and overall well-being of humanity. In this project, several material flows at Company Limited were investigated. Principles of "industrial ecology" were applied to improve the management of waste rubbers that are used in the jewelry manufacturing process. complete this project, a brief engineering analysis stream, and investigated eco-efficient principles for more efficient handling of the materials and wastes were conducted, and the result were used to propose implementation strategies.

Keywords: Rubber, ecology, waste.

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3008 A Very High Speed, High Resolution Current Comparator Design

Authors: Neeraj K. Chasta

Abstract:

This paper presents an idea for analog current comparison which compares input signal and reference currents with high speed and accuracy. Proposed circuit utilizes amplification properties of common gate configuration, where voltage variations of input current are amplified and a compared output voltage is developed. Cascaded inverter stages are used to generate final CMOS compatible output voltage. Power consumption of circuit can be controlled by the applied gate bias voltage. The comparator is designed and studied at 180nm CMOS process technology for a supply voltage of 3V.

Keywords: Current Mode, Comparator, High Resolution, High Speed.

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3007 Estimating Cost of R&D Activities for Feasibility Study of Public R&D Investment

Authors: Ie-jung Choi

Abstract:

Since the feasibility study of R&D programs have been initiated for efficient public R&D investments, year 2008, feasibility studies have improved in terms of precision. Although experience related to these studies of R&D programs have increased to a certain point, still methodological improvement is required. The feasibility studies of R&D programs are consisted of various viewpoints, such as technology, policy, and economics. This research is to provide improvement methods to the economic perspective; especially the cost estimation process of R&D activities. First of all, the fundamental concept of cost estimation is reviewed. After the review, a statistical and econometric analysis method is applied as empirical analysis. Conclusively, limitations and further research directions are provided.

Keywords: Cost Estimation, R&D Program, Feasibility AnalysisStudy.

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3006 Independent Encryption Technique for Mobile Voice Calls

Authors: Nael Hirzalla

Abstract:

The legality of some countries or agencies’ acts to spy on personal phone calls of the public became a hot topic to many social groups’ talks. It is believed that this act is considered an invasion to someone’s privacy. Such act may be justified if it is singling out specific cases but to spy without limits is very unacceptable. This paper discusses the needs for not only a simple and light weight technique to secure mobile voice calls but also a technique that is independent from any encryption standard or library. It then presents and tests one encrypting algorithm that is based of Frequency scrambling technique to show fair and delay-free process that can be used to protect phone calls from such spying acts.

Keywords: Frequency Scrambling, Mobile Applications, Real- Time Voice Encryption, Spying on Calls.

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3005 Study on a New Formulation of Domestic Metro Synthetic Brake Shoe

Authors: Yang Chengmei

Abstract:

In this paper, taking Chinese Nanjing Metro ALSTOM vehicle synthesis brake as an example, the subway with synthetic brake shoe formula components of final product performance, has done a lot of research and performance test, final is drawn with hybrid fiber as reinforcing material, modified phenolic resin as matrix material, and then filling friction modifier performance, by the hot pressing process made a new type of domestic subway brake shoe. The product of the test performance indicators that can replace the similar foreign products.

Keywords: Metro, synthetic brake shoe, component analysis, formula research.

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3004 Segmentation Free Nastalique Urdu OCR

Authors: Sobia T. Javed, Sarmad Hussain, Ameera Maqbool, Samia Asloob, Sehrish Jamil, Huma Moin

Abstract:

The electronically available Urdu data is in image form which is very difficult to process. Printed Urdu data is the root cause of problem. So for the rapid progress of Urdu language we need an OCR systems, which can help us to make Urdu data available for the common person. Research has been carried out for years to automata Arabic and Urdu script. But the biggest hurdle in the development of Urdu OCR is the challenge to recognize Nastalique Script which is taken as standard for writing Urdu language. Nastalique script is written diagonally with no fixed baseline which makes the script somewhat complex. Overlap is present not only in characters but in the ligatures as well. This paper proposes a method which allows successful recognition of Nastalique Script.

Keywords: HMM, Image processing, Optical CharacterRecognition, Urdu OCR.

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3003 Preparation and Evaluation of New Nanocatalysts for Selective Oxidation of H2S to Sulfur

Authors: Mohammad Rezaee, Mohammad Kazemeini, Ali Morad Rashidi, Moslem Fattahi

Abstract:

Selective oxidation of H2S to elemental sulfur in a fixed bed reactor over newly synthesized alumina nanocatalysts was physio-chemically investigated and results compared with a commercial Claus catalyst. Amongst these new materials, Al2O3- supported sodium oxide prepared with wet chemical technique and Al2O3 nanocatalyst prepared with spray pyrolysis method were the most active catalysts for selective oxidation of H2S to elemental sulfur. Other prepared nanocatalysts were quickly deactivated, mainly due to the interaction with H2S and conversion into sulfides.

Keywords: H2S, Claus process, Al2O3, Spray pyrolysis method, Wet chemical technique

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3002 Narrowband Speech Hiding using Vector Quantization

Authors: Driss Guerchi, Fatiha Djebbar

Abstract:

In this work we introduce an efficient method to limit the impact of the hiding process on the quality of the cover speech. Vector quantization of the speech spectral information reduces drastically the number of the secret speech parameters to be embedded in the cover signal. Compared to scalar hiding, vector quantization hiding technique provides a stego signal that is indistinguishable from the cover speech. The objective and subjective performance measures reveal that the current hiding technique attracts no suspicion about the presence of the secret message in the stego speech, while being able to recover an intelligible copy of the secret message at the receiver side.

Keywords: Speech steganography, LSF vector quantization, fast Fourier transform

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3001 Online Estimation of Clutch Drag Torque in Wet Dual Clutch Transmission Based on Recursive Least Squares

Authors: Hongkui Li, Tongli Lu , Jianwu Zhang

Abstract:

This paper focuses on developing an estimation method of clutch drag torque in wet DCT. The modelling of clutch drag torque is investigated. As the main factor affecting the clutch drag torque, dynamic viscosity of oil is discussed. The paper proposes an estimation method of clutch drag torque based on recursive least squares by utilizing the dynamic equations of gear shifting synchronization process. The results demonstrate that the estimation method has good accuracy and efficiency.

Keywords: Clutch drag torque, wet DCT, dynamic viscosity, recursive least squares.

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3000 An Interval-Based Multi-Attribute Decision Making Approach for Electric Utility Resource Planning

Authors: M. Sedighizadeh, A. Rezazadeh

Abstract:

This paper presents an interval-based multi-attribute decision making (MADM) approach in support of the decision process with imprecise information. The proposed decision methodology is based on the model of linear additive utility function but extends the problem formulation with the measure of composite utility variance. A sample study concerning with the evaluation of electric generation expansion strategies is provided showing how the imprecise data may affect the choice toward the best solution and how a set of alternatives, acceptable to the decision maker (DM), may be identified with certain confidence.

Keywords: Decision Making, Power Generation, ElectricUtilities, Resource Planning.

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2999 Design of Variable Fractional-Delay FIR Differentiators

Authors: Jong-Jy Shyu, Soo-Chang Pei, Min-Han Chang

Abstract:

In this paper, the least-squares design of variable fractional-delay (VFD) finite impulse response (FIR) digital differentiators is proposed. The used transfer function is formulated so that Farrow structure can be applied to realize the designed system. Also, the symmetric characteristics of filter coefficients are derived, which leads to the complexity reduction by saving almost a half of the number of coefficients. Moreover, all the elements of related vectors or matrices for the optimal process can be represented in closed forms, which make the design easier. Design example is also presented to illustrate the effectiveness of the proposed method.

Keywords: Differentiator, variable fractional-delay filter, FIR filter, least-squares method, Farrow structure.

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2998 Investigation of the Effect of Milling Time on the Mechanochemical Synthesis of Fe3Al/ Al2O3 Nanocomposite

Authors: B. Ghasemi, A. A. Najafzadeh Khoee

Abstract:

In this study, the effect of mechanical activation on the synthesis of Fe3Al/Al2O3 nanocomposite has been investigated by using mechanochemical method. For this purpose, Aluminum powder and hematite as precursors, with stoichiometric ratio, have been utilized and other effective parameters in milling process were kept constant. Phase formation analysis, crystallite size measurement and lattice strain were studied by X-ray diffraction (XRD) by using Williamson-Hall method as well as microstructure and morphology were explored by Scanning electron microscopy (SEM). Also, Energy-dispersive X-ray spectroscopy (EDX) analysis was used in order to probe the particle distribution. The results showed that after 30-hour milling, the reaction was started, combustibly done and completed.

Keywords: hematite, mechanochemical, milling, nanocomposite

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2997 The Effect of CPU Location in Total Immersion of Microelectronics

Authors: A. Almaneea, N. Kapur, J. L. Summers, H. M. Thompson

Abstract:

Meeting the growth in demand for digital services such as social media, telecommunications, and business and cloud services requires large scale data centres, which has led to an increase in their end use energy demand. Generally, over 30% of data centre power is consumed by the necessary cooling overhead. Thus energy can be reduced by improving the cooling efficiency. Air and liquid can both be used as cooling media for the data centre. Traditional data centre cooling systems use air, however liquid is recognised as a promising method that can handle the more densely packed data centres. Liquid cooling can be classified into three methods; rack heat exchanger, on-chip heat exchanger and full immersion of the microelectronics. This study quantifies the improvements of heat transfer specifically for the case of immersed microelectronics by varying the CPU and heat sink location. Immersion of the server is achieved by filling the gap between the microelectronics and a water jacket with a dielectric liquid which convects the heat from the CPU to the water jacket on the opposite side. Heat transfer is governed by two physical mechanisms, which is natural convection for the fixed enclosure filled with dielectric liquid and forced convection for the water that is pumped through the water jacket. The model in this study is validated with published numerical and experimental work and shows good agreement with previous work. The results show that the heat transfer performance and Nusselt number (Nu) is improved by 89% by placing the CPU and heat sink on the bottom of the microelectronics enclosure.

Keywords: CPU location, data centre cooling, heat sink in enclosures, Immersed microelectronics, turbulent natural convection in enclosures.

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2996 Corporate Social Responsibility Reporting, State Ownership, and Corporate Performance in China: Proof from Longitudinal Data of Publicly Traded Enterprises from 2006 to 2020

Authors: Wanda Luen-Wun Siu, Xiaowen Zhang

Abstract:

This paper offered the primary methodical proof on how Corporate Social Responsibility (CSR) reporting related to enterprise earnings in listed firms in China in light of most evidence focusing on cross-sectional data or data in a short span of time. Using full economic and business panel data on China’s publicly listed enterprises from 2006 to 2020 over two decades in the China Stock Market & Accounting Research database, we found initial evidence of significant direct relations between CSR reporting and firm corporate performance in both state-owned and privately-owned firms over this period, supporting the stakeholder theory. Results also revealed that state-owned enterprises performed as well as private enterprises in the current period. But private enterprises performed better than state-owned enterprises in the subsequent years. Moreover, the release of social responsibility reports had the more significant impact on the financial performance of state-owned and private enterprises in the current period than in the subsequent periods. Specifically, CSR release was not significantly associated to the financial performance of state-owned enterprises on the lag of the first, second, and third periods. But it had an impact on the lag of the first, second, and third periods among private enterprises. Such findings suggested that CSR reporting helped improve the corporate financial performance of state-owned and private enterprises in the current period, but this kind of effect was more significant among private enterprises in the lag periods.

Keywords: China’s Listed Firm, CSR reporting, financial performance, panel analysis.

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