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Accurate and automatic clothing pattern making is very important in personalized clothing customization and virtual fitting room applications. Clothing pattern generating as well as virtual clothing simulation is an attractive research issue both in clothing industry and computer graphics.

Physics-based method is an effective way to model dynamic process and generate realistic clothing animation. Due to conceptual simplicity and computational speed, mass-spring model is frequently used to simulate deformable and soft objects follow the natural physical rules. We present a physics-based clothing pattern generating framework by using scanned human body model. After giving a scanned human body model, first, we extract feature points, planes and curves on the 3D model by geometric analysis, and then, we construct a remeshed surface which has been formatted to connected quad meshes. Second, for each clothing piece in 3D, we construct a mass-spring model with same topological structures, and conduct a typical time integration algorithm to the mass-spring model. Finally, we get the convergent clothing pieces in 2D of all clothing parts, and we reconnected parts which are adjacent on 3D model to generate the basic clothing pattern.

The results show that the presented method is a feasible way for clothing pattern generating by use of scanned human body model.

The main contribution of this work is twofold: one is the geometric algorithm to scanned human body model, which is specially conducted for clothing pattern design to extract feature points, planes and curves. This is the crucial base for suit clothing pattern generating. Another is the physics-based pattern generating algorithm which flattens the 3D shape to 2D shape of cloth pattern pieces.

This paper examines the evolving landscape of accounting and finance research on the Chinese capital market, building on a previous study published at Abacus in 2018.

By incorporating data from 1999 to 2023, our analysis offers a detailed examination of shifts in academic focus, methodological advancements and thematic expansions over the last quarter-century.

The study reveals a substantial increase in accounting and finance publications related to the Chinese capital market in both Tier 1 and Asia-Pacific journals. The dynamic growth of the Chinese capital market during this period reflects profound economic transformations, characterized by technological innovations, sustainability commitments and regulatory reforms.

We conclude that the globally important Chinese capital market has attracted increasing academic attention, significantly advancing the understanding of accounting and finance research in China’s capital market.

This paper aims to present the design of a micro-electro-mechanical system (MEMS)-based three-dimensional combined vector hydrophone tailored for unmanned underwater vehicles (UUVs). The proposed design addresses the left-right ambiguity inherent in conventional MEMS hydrophones and enhances acoustic sensing capabilities to support improved UUV performance in underwater environments.

A novel MEMS-based three-dimensional vector hydrophone (M3DH) is proposed, integrating a highly sensitive MEMS chip with a piezoelectric ceramic-based scalar channel. A theoretical model of the hydrophone’s packaging was developed, and its acoustic performance was analyzed through COMSOL Multiphysics 6.2 simulations. Experimental validation of the hydrophone’s sensitivity and directional characteristics was conducted in a standing wave tank.

The MEMS-based three-dimensional combined hydrophone (M3DH) achieved a triaxial vector channel sensitivity of −175.6 dB at 800 Hz (re 1 V/µPa) and a scalar channel sensitivity of −186.3 dB (0 dB = 1 V/µPa). In addition, at 500 Hz, the vector channel exhibited a distinct “8”-shaped directivity pattern, whereas the scalar channel maintained a circular omnidirectional response. The hydrophone demonstrated excellent acoustic performance in three-dimensional space, effectively providing comprehensive acoustic information for small underwater platforms.

This research addresses the left-right ambiguity issue in MEMS hydrophones by presenting an MEMS-based three-dimensional combined hydrophone designed for integration into UUVs, offering an innovative solution to enhance underwater acoustic sensing capabilities in small platforms.

Existing research suggests a positive relationship between firms’ research and development investments (RDIs) and their patenting performance (PP) according to assumptions of linear productivity and homogeneous behavior. This study unravels the RDI–PP relationship by taking a strategic view to reveal its underlying mechanisms.

We study the effects of firms’ RDI on PP in the context of China’s listed firms in 16 patent-intensive industries, including the pharmaceutical, computer communication, electronic equipment and electrical machinery and equipment manufacturing industries. To test our hypotheses, we use panel data from 2010 to 2017. We apply generalized estimating equations to estimate our models.

The study finds an inverted U-shaped relationship between RDI and PP that arises from the transition of innovation portfolios and the strategic balancing of patenting costs and benefits. The study further examines two contingencies: (1) top management team (TMT) education level and (2) TMT compensation. It shows the turning point of the inverted U-shape shifts to the right when TMT education level is high; the curve flattens when TMT education level and TMT compensation are high.

We contribute to literature on innovation and appropriability strategy in three ways: First, we reveal the underlying mechanisms of the inverted U-shaped relationship between RDI and PP. Second, because previous research on appropriability strategies pays little attention to how innovation portfolios influence patenting decisions at the firm level, we provide evidence and insights on how the tension between exploitative and explorative innovations affects appropriability strategies. Third, we connect appropriability strategy literature with two streams of literature: corporate governance and upper-echelon theory.

Trade credit is an important business-to-business marketing tool for building firms’ competitive advantage. Many studies explore the determinants of trade credits from a trust-based view, but the role of political connections is largely overlooked, despite their potential influence in assessing firms’ trustworthiness in the context of emerging economies. This study aims to fill this gap by examining how political connections affect the capacity of emerging economy firms (EEFs) to grant and receive trade credit.

This study tests a conceptual model using secondary data collected from 1,149 Chinese privately owned listed manufacturing firms between 2008 and 2016.

This study finds that political connections reduce EEFs’ accounts receivable and payable; their philanthropic activities alleviate this negative effect for accounts payable, while patent applications reduce it for accounts receivable. These findings suggest the effect of political connections can spillover to EEFs’ relationship with their up- and down-stream partners.

This study has implications EEF managers, particularly in pointing to the detrimental effect of political connections on relationships with buyers and suppliers, and highlights the need to adopt suitable approaches to offset this effect.

This study sheds new light on the negative effect of political connections on EEFs’ capacity to grant and receive trade credit in their exchanges with up-stream and down-stream partners. It enriches the trust-based view of trade credit by revealing the significant influence of EEFs’ political connections, while also advancing a contingency view by testing the moderating role of corporate philanthropic activities and patent applications.

Despite the acknowledged significance of the relationship between audit fees and corporate philanthropic initiatives, the existing literature has not yet reached the desired level of providing explicit evidence on how this relationship can be moderated by board gender diversity. This paper aims to contribute to the ongoing debate by using a panel data set comprising 905 Chinese listed firms over a five-year period from 2015 to 2019.

To generate solid findings and overcome the potential endogeneity bias, various econometric estimators, namely, ordinary least squares, two-step generalized method of moments, robust two-stage least squares and subsample analysis, have been carefully used. More interestingly, the study’s results remain consistent across different estimation methods.

The results reveal a statistically significant positive link between audit fees and corporate charitable giving. More interestingly, this connection strengthens with a higher representation of women directors on the board, particularly when there are three or more female directors. Furthermore, the results suggest that nonstate-owned firms exhibit greater motivation to participate in charitable giving initiatives compared to state-owned counterparts.

Stakeholders from various groups should attentively recognize the importance of gender-diverse boards as a dynamic factor impacting the association between audit fees and corporate charitable giving.

To the best of the authors’ knowledge, the crushing majority of the preceding research has not delved deeply into the critical role of board gender diversity in the relationship between audit fees and corporate charitable donations. Hence, this study provides a profound understanding of how audit fees predict corporate philanthropic initiatives.

Pakistan has experienced financial liberalization with rapid ups and downs in economic growth due to domestic issues during the last 2 decades. Motivated by inconclusive and conflicting time-driven findings about the performance of the business groups, this study examines the performance of business groups in Pakistan for a relatively long period from 2003 to 2018.

The study uses 3,821 firm-year observations from non-financial firms listed on the Pakistan Stock Exchange (PSX). For the estimation, pooled ordinary least squares (OLS) with industry- and year fixed effects and two-step system generalized methods of moments (GMM) are used.

The study finds that group-affiliated firms outperform independent firms in accounting performance, while underperform in market performance. The outperformance is mainly driven by medium-sized business groups, while underperformance is driven by small and large business groups. Further, the study documents that the underperformance in terms of market performance of firms affiliated with small and large groups is greater before the economic downturn, while outperformance in terms of the accounting measure of firms affiliated with medium-sized groups is greater during the economic downturn. These findings support our time-driven concerns. Overall, the authors' findings are consistent with institutional and transaction cost theories.

Business groups are important channels to reduce market inefficiencies. Business groups may enhance the affiliated firms' resources and resistance capacity through active utilization of the internal capital market, specifically when market conditions are not ideal for affiliates. However, effective utilization of internal capital markets depends on group size. Therefore, investors should deliberate on the size of business groups and diversification within business groups.

The authors extend the literature by providing fresh evidence related to the performance of business groups in the Pakistani context while accounting for the role of the size of business groups.

The purpose of this study is to explore the interfacial adhesion between superhydrophobic coatings FC-X (X = 1%, 2%, 3%, 4% and 5%) and the concrete substrate, along with the impact of FC-X on the water repellency characteristics of the concrete substrate.

One synthetic step was adopted to prepare novel F-SiO₂ NP hybrid fluororesin coating. The impact of varying mass fractions of F-SiO₂ NPs on the superhydrophobicity of FC-X was analyzed and subsequently confirmed through water contact angle (WCA) measurements. Superhydrophobic coatings were simply applied to the concrete substrate using a one-step spraying method. The interfacial adhesion between FC-X and the concrete substrate was analyzed using tape pasting tests and abrasion resistance measurements. The influence of FC-X on the water repellency of the concrete substrate was investigated through measurements of water absorption, impermeability and electric flux.

FC-4% exhibits excellent superhydrophobicity, with a WCA of 157.5° and a sliding angle of 2.3°. Compared to control sample, FC-X exhibits better properties, including chemical durability, wear resistance, adhesion strength, abrasion resistance, water resistance and impermeability.

This study offers a thorough investigation into the practical implications of enhancing the durability and water repellency of concrete substrates by using superhydrophobic coatings, particularly FC-4%, which demonstrates exceptional superhydrophobicity alongside remarkable chemical durability, wear resistance, adhesion strength, abrasion resistance, water resistance and impermeability.

Through the examination of the interfacial adhesion between FC-X and the concrete substrate, along with an assessment of FC-X’s impact on the water repellency of the concrete, this paper provides valuable insights into the practical application of superhydrophobic coatings in enhancing the durability and performance of concrete materials.

Although the role of returnees is critical to firm innovation, the literature offers inconsistent findings regarding returnees' effect on firms' innovation performance. To reconcile this issue, the authors argue that taking the types of innovation into account – i.e. technical innovation and commercial innovation – is necessary. Thus, the purpose of this study is to examine how firms led by returnees affect the relationship between research and development (R&D) input and above two types of innovation output, as well as the contingent role of political connections (PCs) and venture capital funding (VC funding).

This study empirically tested the hypotheses using a dataset of 54,617 firm-year observations for 18,475 Chinese firms in Zhongguancun Science Park (ZSP) from 2009 to 2014.

The results show that the positive effect of R&D input on technical innovation performance (TIP) is reinforced when firms are led by returnees, while the positive effect of R&D input on commercial innovation performance (CIP) is weakened when firms are led by returnees compared with those firms led by the local counterparts. The findings further show that returnee firms' positive effect on the relationship between R&D input and technical innovation performance is more salient for firms with more PCs but weakened for those with more VC funding.

This study enriches the research on returnee firms' advantages and disadvantages in transforming R&D input into innovation performance, and the findings highlight that firms led by returnees can increase R&D efficiency of technical innovation, but reduce R&D efficiency of commercial innovation. Moreover, this study offers a contingent view of political and economic stakeholders' roles in returnee firms' innovation, by revealing PCs help returnee firms to enhance R&D efficiency in technological innovation, while venture capital can hamper such R&D efficiency.

The purpose of this study is to use the corrected stress field theory to derive the shear capacity of geopolymer concrete beams (GPC) and consider the shear-span ratio as a major factor affecting the shear capacity. This research aims to provide guidance for studying the shear capacity of GPC and to observe how the failure modes of beams change with the variation of the shear-span ratio, thereby discovering underlying patterns.

Three test beams with shear span ratios of 1.5, 2.0 and 2.5 are investigated in this paper. For GPC beams with shear-span ratios of 1.5, 2.0 and 2.5, ultimate capacities are 337kN, 235kN and 195kN, respectively. Transitioning from 1.5 to 2.0 results in a 30% decrease in capacity, a reduction of 102kN. Moving from 2.0 to 2.5 sees a 17% decrease, with a loss of 40KN in capacity. A shear capacity formula, derived from modified compression field theory and considering concrete shear strength, stirrups and aggregate interlocking force, was validated through finite element modeling. Additionally, models with shear ratios of 1 and 3 were created to observe crack propagation patterns.

For GPC beams with shear-span ratios of 1.5, 2.0 and 2.5, ultimate capacities of 337KN, 235KN and 195KN are achieved, respectively. A reduction in capacity of 102KN occurs when transitioning from 1.5 to 2.0 and a decrease of 40KN is observed when moving from 2.0 to 2.5. The average test-to-theory ratio, at 1.015 with a variance of 0.001, demonstrates strong agreement. ABAQUS models beams with ratios ranging from 1.0 to 3.0, revealing crack trends indicative of reduced crack angles with higher ratios. The failure mode observed in the models aligns with experimental results.

This article provides a reference for the shear bearing capacity formula of geopolymer reinforced concrete (GRC) beams, addressing the limited research in this area. Additionally, an exponential model incorporating the shear-span ratio as a variable was employed to calculate the shear capacity, based on previous studies. Moreover, the analysis of shear capacity results integrated literature from prior research. By fitting previous experimental data to the proposed formula, the accuracy of this study's derived formula was further validated, with theoretical values aligning well with experimental results. Additionally, guidance is offered for utilizing ABAQUS in simulating the failure process of GRC beams.