Dessalegn Getie Mihret, Wei Lu and Xu-Dong Ji
This study aims to examine competition between global professional service firms (GPSFs) and Chinese local audit firms (LAFs) over the past four decades, explaining the process…
Abstract
Purpose
This study aims to examine competition between global professional service firms (GPSFs) and Chinese local audit firms (LAFs) over the past four decades, explaining the process and outcomes of this competition in relation to shifting economic policy priorities.
Design/methodology/approach
The authors analysed pertinent documents and media reports through the lens of strategic action field (SAF). The authors interpret the dynamics of the competition against the background of the shifting framing of Chinese economic policies.
Findings
The authors find that frame alignment with the state’s priorities in China enabled GPSFs and LAFs to secure stronger market positions relative to each other in different episodes of the Chinese policy landscape. The Chinese state’s marketisation reforms conditioned the outcome of the competition between GPSFs and LAFs. Initially, GPSFs gained access to the Chinese accounting field and achieved a strong market position by leveraging China’s “open-door” policy. This situation was reversed when China’s economic policy shifted to “going global” because Chinese LAFs pursued internationalisation framing thereby aligning with the state’s priority of internationalising the economy.
Originality/value
Using the lens of SAF, this study offers theorised insights into how transnational competition in the accounting field plays out in a non-Western state setting.
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Songtao Qu, Qingyu Shi, Gong Zhang, Xinhua Dong and Xiaohua Xu
This study aims to address the problem of low-temperature wave soldering in industry production with Sn-9Zn-2.5 Bi-1.5In alloys and develop qualified process parameters. Sn–Zn…
Abstract
Purpose
This study aims to address the problem of low-temperature wave soldering in industry production with Sn-9Zn-2.5 Bi-1.5In alloys and develop qualified process parameters. Sn–Zn eutectic alloys are lead-free solders applied in consumer electronics due to their low melting point, high strength, and low cost. In the electronic assembly industry, Sn–Zn eutectic alloys have great potential for use.
Design/methodology/approach
This paper explored developing and implementing process parameters for low-temperature wave soldering of Sn–Zn alloys (SN-9ZN-2.5BI-1.5 In). A two-factor, three-level design of the experiments experiment was designed to simulate various conditions parameters encountered in Sn–Zn soldering, developed the nitrogen protection device of waving soldering and proposed the optimal process parameters to realize mass production of low-temperature wave soldering on Sn–Zn alloys.
Findings
The Sn-9Zn-2.5 Bi-1.5In alloy can overcome the Zn oxidation problem, achieve low-temperature wave soldering and meet IPC standards, but requires the development of nitrogen protection devices and the optimization of a series of process parameters. The design experiment reveals that preheating temperature, soldering temperature and flux affect failure phenomena. Finally, combined with the process test results, an effective method to support mass production.
Research limitations/implications
In term of overcome Zn’s oxidation characteristics, anti-oxidation wave welding device needs to be studied. Various process parameters need to be developed to achieve a welding process with lower temperature than that of lead solder(Sn–Pb) and lead-free SAC(Sn-0.3Ag-0.7Cu). The process window of Sn–Zn series alloy (Sn-9Zn-2.5 Bi-1.5In alloy) is narrow. A more stringent quality control chart is required to make mass production.
Practical implications
In this research, the soldering temperature of Sn-9Zn-2.5 Bi-1.5In is 5 °C and 25 °C lower than Sn–Pb and Sn-0.3Ag-0.7Cu(SAC0307). To the best of the authors’ knowledge, this work was the first time to apply Sn–Zn solder alloy under actual production conditions on wave soldering, which was of great significance for the study of wave soldering of the same kind of solder alloy.
Social implications
Low-temperature wave soldering can supported green manufacturing widely, offering a new path to achieve carbon emissions for many factories and also combat to international climate change.
Originality/value
There are many research papers on Sn–Zn alloys, but methods of achieving low-temperature wave soldering to meet IPC standards are infrequent. Especially the process control method that can be mass-produced is more challenging. In addition, the metal storage is very high and the cost is relatively low, which is of great help to provide enterprise competitiveness and can also support the development of green manufacturing, which has a good role in promoting the broader development of the Sn–Zn series.
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Wenjing Zhang, Mengdi Wang and Dong Li
As the new frontier in online healthcare innovation, mobile health consultation (MHC) is transforming how traditional healthcare is delivered. Despite being known on a large scale…
Abstract
Purpose
As the new frontier in online healthcare innovation, mobile health consultation (MHC) is transforming how traditional healthcare is delivered. Despite being known on a large scale for its benefits, MHC still faces consumer resistance. MHC is a technology-enabled service, so an in-depth analysis of consumer resistance from the perspective of technology is crucial to enhance service adoption. This study sought to determine the mechanism by which two information technology (IT)-specific traits – IT affordance and IT identity – influence consumer resistance to MHC during consumer–platform interactions.
Design/methodology/approach
We used the Credamo platform to gather data from 786 users with medical consulting experience to validate the resulting relationships.
Findings
Based on partial least squares structural equation modeling, three of the six IT affordances (visibility, searching and guidance shopping) exerted a significant positive influence on IT identity, while trigger attending and association affordance had no significant effect on IT identity. Persistence affordance was negatively associated with IT identity, and IT identity negatively influenced consumer resistance to MHC.
Originality/value
Academically, this empirical paper primarily contributes to the MHC literature and the theory of IT affordance and IT identity. Practically, several valuable guidance for MHC platforms is provided.
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The purpose of this paper assess the impact of the green finance pilot reform on corporate green innovation, leveraging the establishment of the China green finance pilot reform…
Abstract
Purpose
The purpose of this paper assess the impact of the green finance pilot reform on corporate green innovation, leveraging the establishment of the China green finance pilot reform in 2018 as a quasi-natural experiment.
Design/methodology/approach
This study investigates the effects of environmental policies on green innovation, utilising a substantial data set from Chinese A-share listed firms over the 2015–2019 period. Employing both double and triple difference models, it focuses on how tax reforms influence green patent filings among these firms.
Findings
The study confirms that environmental tax policies and green finance initiatives significantly boost green patent filings in pollution-intensive industries. Findings from the regression analysis show robust positive effects from these policies, supporting the idea that stringent environmental regulations can spur innovation by offsetting regulatory costs. Financial health indicators like asset logs and return on assets positively correlated with innovation, emphasising the importance of financial stability. In addition, increased RandD spending is linked to enhanced green innovation, highlighting that financial investment in research is crucial for overcoming innovation barriers. These insights are crucial for shaping policies that integrate sustainability into corporate practices.
Originality/value
This research contributes to the literature by highlighting traditional views on the economic burden of environmental taxes and demonstrating their role as significant drivers of innovation. It deepens insights into strategically optimising fiscal tools to promote environmentally sustainable economic activities. In addition, it offers a practical framework for policymakers to improve ecological outcomes through effective fiscal strategies.
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It Nguyen Van, Anna Kotaskova, Alberto Ferraris and Thanh Tiep Le
This study investigates the impact of human capital (managers' capital, employees' capital) and orientation (market orientation, entrepreneurial orientation) for accelerating the…
Abstract
Purpose
This study investigates the impact of human capital (managers' capital, employees' capital) and orientation (market orientation, entrepreneurial orientation) for accelerating the digitalization process and improving the firm performance. It also studies the role of supply chains as both direct and indirect mediators of the correlation between digitalization and business performance.
Design/methodology/approach
This article aims to develop an empirical study using a random sampling technique and survey data collected from 368 managers and owners of different food enterprises in Vietnam. The study adopted a methodological approach quantitatively. Analysis of the relationships and confirmatory factors was performed using structural equation modeling (SEM), a technique to evaluate the proposed relationships.
Findings
In line with expectations, the findings emphasize the impact of human capital (managers' capital, employees' capital) and orientation (market orientation, entrepreneurial orientation) for accelerating the digitalization process and the role of supply chains as both direct and indirect mediators of the correlation between digitalization and improving the firm performance, in the context of emerging markets.
Originality/value
This is an important investigation, according to the authors' knowledge, regarding the role of developing human capital (managers' capital, employees' capital) and orientation (market orientation, entrepreneurial orientation) as a key strategy for accelerating the digitalization process and improving the firm performance. Further, the study's novelty reinforces the role of supply chains as both direct and indirect mediators of the correlation between digitalization and business performance in the Vietnamese food companies, where a market economy is emerging.
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Xiangchang Meng, Shuo Xu, Ming Han, Tiejun Li and Jinyue Liu
To overcome the shortcomings of traditional dynamic parameter identification methods in accuracy and efficiency, this paper aims to propose a dynamic parameter identification…
Abstract
Purpose
To overcome the shortcomings of traditional dynamic parameter identification methods in accuracy and efficiency, this paper aims to propose a dynamic parameter identification method based on improved iterative reweighted least squares (IIRLS) algorithm.
Design/methodology/approach
First, Newton–Euler method is used to establish the dynamic model of the robot, which is linearized and reorganized. Then, taking the improved Fourier series as the excitation trajectory, the optimization model with objective function is established and optimized. Then, the manipulator runs the optimized trajectory and collects the running state of the joint. Finally, the iterative process of iterative reweighted least squares (IRLS) algorithm is improved by combining clustering algorithm and matrix inversion operation rules, and the dynamic model of robot is identified by using the processed collected data.
Findings
Experimental results show that, compared with the IRLS algorithm, the root mean square of the proposed IIRLS algorithm is reduced by 4.18% and the identification time is reduced by 94.92% when the sampling point is 1001. This shows that IIRLS algorithm can identify the dynamic model more accurately and efficiently.
Originality/value
It effectively solves the problem of low accuracy and efficiency of parameter identification in robot dynamic model and can be used as an effective method for parameter estimation of robot dynamic model, which is of great significance to the research of control method based on robot model.
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This paper investigates the impact of strategic alliance network centrality and structural holes on firm innovation efficiency. In addition, the paper aims to explore the…
Abstract
Purpose
This paper investigates the impact of strategic alliance network centrality and structural holes on firm innovation efficiency. In addition, the paper aims to explore the moderating effects of government R&D subsidies and firm technology standardization.
Design/methodology/approach
Based upon the literature on strategic alliance networks, this paper proposes a conceptual model with several hypotheses. The empirical analysis is based on a sample of 736 observations from 92 mechanical manufacturing firms in China from 2010 to 2017. We measured firm innovation efficiency via the DEA model and performed quantitative analysis with GMM estimation.
Findings
The results indicate that strategic alliance network centrality is positively related to firm innovation efficiency, and structural holes have a U-shaped relationship with firm innovation efficiency. Government R&D subsidies positively moderate the relationship between centrality and firm innovation efficiency. Firm technology standardization positively moderates the relationship between centrality and firm innovation efficiency and the U-shaped relationship between structural holes and firm innovation efficiency.
Practical implications
Firms should focus on improving innovation efficiency and maximizing innovation output under limited resources. Furthermore, managers ought to strengthen cooperation between firms and external alliances while promoting the utilization of strategic alliance network position resources to benefit innovation efficiency.
Originality/value
This paper considers that innovation efficiency, including input and output processes, is more representative than innovation performance, and few studies have focused on the relationship between strategic alliance networks and innovation efficiency. To fill this research gap, this paper explores the impact of strategic alliance network position embedding on innovation efficiency.
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In recent years, the frequency of emergencies, such as natural disasters and public health crises, has markedly increased globally. These occurrences have introduced new…
Abstract
Purpose
In recent years, the frequency of emergencies, such as natural disasters and public health crises, has markedly increased globally. These occurrences have introduced new challenges to national public security systems and emergency management capabilities. Post-disaster humanitarian logistic operations involve the collection of emergency relief resources to mitigate the impact of disasters in affected areas. Effective coordination among governments, enterprises and charities is essential to enhance the efficiency of these operations. This study employs evolutionary game theory to explore the strategic interactions and behavioral patterns among these key stakeholders during the collection of emergency materials.
Design/methodology/approach
A tripartite evolutionary game model involving governments, enterprises and charities is developed. Subsequently, to validate the theoretical findings, a scale-free network is constructed for the purpose of numerical simulations. As this network evolves, both the edges between nodes and the strategy choices of the nodes also change. Numerical simulations are conducted using the network to examine the sensitivity of factors influencing strategic choices among game stakeholders.
Findings
According to the model simulation results, penalties significantly influence government regulation strength, while enterprise philanthropic behavior is mainly affected by penalties, profit transfer benefits and trust loss. For charities, strategic choices are primarily driven by penalties, tax subsidies, illegal operation benefits and charitable costs. The findings provide a theoretical basis for governments, enterprises and charities to select the sensible strategy.
Originality/value
Our study establishes a dynamic network of edges and nodes evolving over time to analyze the strategic evolutionary paths of governments, enterprises and charities from a micro perspective. The results assist governments, enterprises and charities in making more strategic decisions.
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Kai Wang, Xiang Wang, Chao Tan, Shijie Dong, Fang Zhao and Shiguo Lian
This study aims to streamline and enhance the assembly defect inspection process in diesel engine production. Traditional manual inspection methods are labor-intensive and…
Abstract
Purpose
This study aims to streamline and enhance the assembly defect inspection process in diesel engine production. Traditional manual inspection methods are labor-intensive and time-consuming because of the complex structures of the engines and the noisy workshop environment. This study’s robotic system aims to alleviate these challenges by automating the inspection process and enabling easy remote inspection, thereby freeing workers from heavy fieldwork.
Design/methodology/approach
This study’s system uses a robotic arm to traverse and capture images of key components of the engine. This study uses anomaly detection algorithms to automatically identify defects in the captured images. Additionally, this system is enhanced by digital twin technology, which provides inspectors with various tools to designate components of interest in the engine and assist in defect checking and annotation. This integration facilitates smooth transitions from manual to automatic inspection within a short period.
Findings
Through evaluations and user studies conducted over a relatively long period, the authors found that the system accelerates and improves the accuracy of engine inspections. The results indicate that the system significantly enhances the efficiency of production processes for manufacturers.
Originality/value
The system represents a novel approach to engine inspection, leveraging robotic technology and digital twin enhancements to address the limitations of traditional manual inspection methods. By automating and enhancing the inspection process, the system offers manufacturers the opportunity to improve production efficiency and ensure the quality of diesel engines.
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Hamid Reza Saeidnia, Elaheh Hosseini, Shadi Abdoli and Marcel Ausloos
The study aims to analyze the synergy of artificial intelligence (AI), with scientometrics, webometrics and bibliometrics to unlock and to emphasize the potential of the…
Abstract
Purpose
The study aims to analyze the synergy of artificial intelligence (AI), with scientometrics, webometrics and bibliometrics to unlock and to emphasize the potential of the applications and benefits of AI algorithms in these fields.
Design/methodology/approach
By conducting a systematic literature review, our aim is to explore the potential of AI in revolutionizing the methods used to measure and analyze scholarly communication, identify emerging research trends and evaluate the impact of scientific publications. To achieve this, we implemented a comprehensive search strategy across reputable databases such as ProQuest, IEEE Explore, EBSCO, Web of Science and Scopus. Our search encompassed articles published from January 1, 2000, to September 2022, resulting in a thorough review of 61 relevant articles.
Findings
(1) Regarding scientometrics, the application of AI yields various distinct advantages, such as conducting analyses of publications, citations, research impact prediction, collaboration, research trend analysis and knowledge mapping, in a more objective and reliable framework. (2) In terms of webometrics, AI algorithms are able to enhance web crawling and data collection, web link analysis, web content analysis, social media analysis, web impact analysis and recommender systems. (3) Moreover, automation of data collection, analysis of citations, disambiguation of authors, analysis of co-authorship networks, assessment of research impact, text mining and recommender systems are considered as the potential of AI integration in the field of bibliometrics.
Originality/value
This study covers the particularly new benefits and potential of AI-enhanced scientometrics, webometrics and bibliometrics to highlight the significant prospects of the synergy of this integration through AI.