The rise and fall of stand-alone social reporting in a multinational subsidiary in Bangladesh:a case study

Purpose -The main aim of this paper is to examine the underlying drivers for the development and subsequent discontinuation of stand-alone corporate social responsibility (CSR) reporting in a multinational subsidiary in Bangladesh. Design/Methodology/Approach - The research approach employed for this purpose is a case study using evidence from a series of in depth interviews conducted during the period 2002-2010. Interview data is supplemented by examining other sources of information including annual reports, stand-alone social reports and relevant newspaper articles during the study period. Findings - It appears that the stand-alone CSR reporting process was initiated to give the subsidiary a formal space in which to legitimise its activities in Bangladesh where both tobacco control regulation and a strong anti-tobacco movement were gaining momentum. At the start of the process in 2002 corporate interviewees were very receptive of this initiative and strongly believed that it would not be a one off exercise. However, in the face of subsequent significant national policy shifts concerning tobacco control, irreconcilable stakeholder demands and increasing criticism of the CSR activities of the organisation at home and abroad the process was brought to an abrupt end in 2009. Research Limitations/Implications - The paper has a number of implications for policy makers concerning the future prospects for stand-alone social/sustainability reporting as a means of enhancing organisational transparency and accountability. In addition the paper discusses a number of theoretical implications for the development of legitimacy theory. Originality/value - Using the lens of legitimacy the paper theorises the circumstances leading to the initiation and subsequent cessation of CSR reporting in the organisation concerned. As far as we know this is the first study which theorises and provides significant fieldwork based empirical evidence regarding the discontinuation of stand-alone social reporting by a multinational company operating in a developing country. Thus, it extends previous desk-based attempts at using legitimacy theory to explain a decrease (or discontinuity) in CSR disclosures by de Villiers and van Staden (2006) and Tilling and Tilt (2010).

Advanced tilted fiber gratings and their applications

This thesis presents a detailed numerical analysis, fabrication method and experimental investigation on 45º tilted fiber gratings (45º-TFGs) and excessively tilted fiber gratings (Ex-TFGs), and their applications in fiber laser and sensing systems. The one of the most significant contributions of the work reported in this thesis is that the 45º-TFGs with high polarization extinction ratio (PER) have been fabricated in single mode telecom and polarization maintaining (PM) fibers with spectral response covering three prominent optic communication and central wavelength ranges at 1060nm, 1310nm and 1550nm. The most achieved PERs for the 45º-TFGs are up to and greater than 35-50dB, which have reached and even exceeded many commercial in-fiber polarizers. It has been proposed that the 45º-TFGs of high PER can be used as ideal in-fiber polarizers for a wide range of fiber systems and applications. In addition, in-depth detailed theoretical models and analysis have been developed and systematic experimental evaluation has been conducted producing results in excellent agreement with theoretical modeling. Another important outcome of the research work is the proposal and demonstration of all fiber Lyot filters (AFLFs) implemented by utilizing two (for a single stage type) and more (for multi-stage) 45º-TFGs in PM fiber cavity structure. The detailed theoretical analysis and modelling of such AFLFs have also been carried out giving design guidance for the practical implementation. The unique function advantages of 45º-TFG based AFLFs have been revealed, showing high finesse multi-wavelength transmission of single polarization and wide range of tuneability. The temperature tuning results of AFLFs have shown that the AFLFs have 60 times higher thermal sensitivity than the normal FBGs, thus permitting thermal tuning rate of ~8nm/10ºC. By using an intra-cavity AFLF, an all fiber soliton mode locking laser with almost total suppression of siliton sidebands, single polarization output and single/multi-wavelength switchable operation has been demonstrated. The final significant contribution is the theoretical analysis and experimental verification on the design, fabrication and sensing application of Ex-TFGs. The Ex-TFG sensitivity model to the surrounding medium refractive index (SRI) has been developed for the first time, and the factors that affect the thermal and SRI sensitivity in relation to the wavelength range, tilt angle, and the size of cladding have been investigated. As a practical SRI sensor, an 81º-TFG UV-inscribed in the fiber with small (40μm) cladding radius has shown an SRI sensitivity up to 1180nm/RIU in the index of 1.345 range. Finally, to ensure single polarization detection in such an SRI sensor, a hybrid configuration by UV-inscribing a 45º-TFG and an 81º-TFG closely on the same piece of fiber has been demonstrated as a more advanced SRI sensing system.

Low thermal sensitivity grating devices based on ex-45° tilting structure capable of forward-propagating cladding modes coupling

The authors describe a detailed investigation on tilted fiber Bragg grating (TFBG) structures with tilted angles exceeding 45°. In contrast to the backward mode coupling mechanism of Bragg gratings with normal and small tilting structures, the ex-45° TFBGs facilitate the light coupling to the forward-propagating cladding modes. The authors have also theoretically and experimentally examined the mode coupling transition of TFBGs with small, medium, and large tilt angles. In particular, experiments are conducted to investigate the spectra and far-field distribution, as well as temperature, strain, and refractive-index sensitivities of ex-45° devices. It has been revealed that these ex-45° gratings exhibit ultralow thermal sensitivity. As in-fiber devices, they may be superior to conventional Bragg and long-period gratings when the low thermal cross sensitivity is required. © 2006 IEEE.

Evaluating techniques to improve visual performance with and assessment of premium intraocular lenses

Premium Intraocular Lenses (IOLs) such as toric IOLs, multifocal IOLs (MIOLs) and accommodating IOLs (AIOLs) can provide better refractive and visual outcomes compared to standard monofocal designs, leading to greater levels of post-operative spectacle independence. The principal theme of this thesis relates to the development of new assessment techniques that can help to improve future premium IOL design. IOLs designed to correct astigmatism form the focus of the first part of the thesis. A novel toric IOL design was devised to decrease the effect of toric rotation on patient visual acuity, but found to have neither a beneficial or detrimental impact on visual acuity retention. IOL tilt, like rotation, may curtail visual performance; however current IOL tilt measurement techniques require the use of specialist equipment not readily available in most ophthalmological clinics. Thus a new idea that applied Pythagoras’s theory to digital images of IOL optic symmetricality in order to calculate tilt was proposed, and shown to be both accurate and highly repeatable. A literature review revealed little information on the relationship between IOL tilt, decentration and rotation and so this was examined. A poor correlation between these factors was found, indicating they occur independently of each other. Next, presbyopia correcting IOLs were investigated. The light distribution of different MIOLs and an AIOL was assessed using perimetry, to establish whether this could be used to inform optimal IOL design. Anticipated differences in threshold sensitivity between IOLs were not however found, thus perimetry was concluded to be ineffective in mapping retinal projection of blur. The observed difference between subjective and objective measures of accommodation, arising from the influence of pseudoaccommodative factors, was explored next to establish how much additional objective power would be required to restore the eye’s focus with AIOLs. Blur tolerance was found to be the key contributor to the ocular depth of focus, with an approximate dioptric influence of 0.60D. Our understanding of MIOLs may be limited by the need for subjective defocus curves, which are lengthy and do not permit important additional measures to be undertaken. The use of aberrometry to provide faster objective defocus curves was examined. Although subjective and objective measures related well, the peaks of the MIOL defocus curve profile were not evident with objective prediction of acuity, indicating a need for further refinement of visual quality metrics based on ocular aberrations. The experiments detailed in the thesis evaluate methods to improve visual performance with toric IOLs. They also investigate new techniques to allow more rapid post-operative assessment of premium IOLs, which could allow greater insights to be obtained into several aspects of visual quality, in order to optimise future IOL design and ultimately enhance patient satisfaction.

The effects of yoked prisms on body posture and egocentric perception in a normal population

The principal theme of this thesis is the effect of yoked prisms on body posture and egocentric perception. Yoked prisms have been clinically used in the management of a variety of visual and neuro-motor dysfunctions. Most studies have been conducted in pathological populations by studying the effects of prismatic adaptation, without distinguishing short and long term effects. In this study, postural and perceptual prismatic effects have been studied by preventing prism adaptation. A healthy population was selected in order to investigate the immediate prismatic effects, when there is no obvious benefit from their use for the individual. Posturography was used to assess changes in weight distribution and shifts in centre of pressure (barycentre). In addition, photographic analyses were used to assess effects on posture on the x and z axis. Experiments with space board and visual midline shift were used for the evaluation of spatial perception and egocentric localisation. One pair of 8 Δ yoked prisms base left (BL) and one pair of 8 Δ yoked prisms base up (BU) were applied randomly and compared to a pair of plano lenses. Results suggest that immediate prismatic effects take place on a perceptual level and are reflected on an altered body posture respectively without significant changes in weight distribution. Yoked prisms BL showed a rightward rotational effect on spatial perception by expanding space on the z axis when viewing through the base of the prism and constricting space through the apex of the prism. Body posture responded respectively to what was visually perceived by altering posture. A rightward shift and tilt of the head was recorded along with the hips shift and shoulders tilt in the dame direction. Additionally, right shoulder shifted backwards and an angular midline shift to the right was recorded. The egocentric localisation was affected by shifting the midline perception to the left. Yoked prisms BU resulted on a head shift forward and a reduction of the head-neck angle by bringing the chin closer to the chest. The egocentric localisation was altered on the vertical axis providing subjects the perception that their eye level was higher during the experiment. In conclusion, yoked prisms seemed to induce changes in body posture, mainly in the upper body and head, without any significant changes in weight distribution. These changes are partially reflected in spatial perception tests and egocentric localisation before any prismatic adaptation takes place.

Eigen-Adaptation and Distributed Representation of 2-D Phase, Energy, Scale and Orientation in Spatial Vision

Distributed representations (DR) of cortical channels are pervasive in models of spatio-temporal vision. A central idea that underpins current innovations of DR stems from the extension of 1-D phase into 2-D images. Neurophysiological evidence, however, provides tenuous support for a quadrature representation in the visual cortex, since even phase visual units are associated with broader orientation tuning than odd phase visual units (J.Neurophys.,88,455–463, 2002). We demonstrate that the application of the steering theorems to a 2-D definition of phase afforded by the Riesz Transform (IEEE Trans. Sig. Proc., 49, 3136–3144), to include a Scale Transform, allows one to smoothly interpolate across 2-D phase and pass from circularly symmetric to orientation tuned visual units, and from more narrowly tuned odd symmetric units to even ones. Steering across 2-D phase and scale can be orthogonalized via a linearizing transformation. Using the tiltafter effect as an example, we argue that effects of visual adaptation can be better explained by via an orthogonal rather than channel specific representation of visual units. This is because of the ability to explicitly account for isotropic and cross-orientation adaptation effect from the orthogonal representation from which both direct and indirect tilt after-effects can be explained.