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Article
Publication date: 31 December 2024

Xinyu Zhao, Mohamed Omran and Shi-Min How

Drawing on a mission approach, this study investigates the application of integrated reporting (IR). It also explores its role in shaping organisations' internal processes in…

33

Abstract

Purpose

Drawing on a mission approach, this study investigates the application of integrated reporting (IR). It also explores its role in shaping organisations' internal processes in Chinese state-owned enterprises (SOEs) and the China General Nuclear Power Corporation (CGN).

Design/methodology/approach

We employed a case study method and collected data by conducting semi-structured interviews with CGN managers and analysing their reports and appropriate documents.

Findings

Our findings reveal that the CGN is motivated by its mission and vision to adopt IR rather than by other common motivations, such as legitimacy, strategy and stakeholder pressure. IR practice contributes to implementing its mission and vision through direct and indirect methods, covering the changes in design archetypes and subsystems that meet the nature of reorientation changes that belong to first-order transition.

Research limitations/implications

This study extends empirical evidence of IR at the firm level in China and provides in-depth insights into how IR is implemented in Chinese SOEs. Our findings may be helpful for policymakers to review and develop policies. For instance, the government might consider integrating IR frameworks into current reporting and mandate listed companies to adopt IR. However, our data are from one company, the only Mainland Chinese Company recognised by the IIRC database.

Originality/value

This study provides an innovative approach to analysing IR and offers managers insight into how IR practice benefits the mission’s implications.

Details

Journal of Accounting in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 27 September 2024

Xueshu Shan, Jinan Shao, Xinyu Zhao and Yongyi Shou

Despite the increasingly salient role of smart manufacturing (SM) in revolutionizing operational processes, little research has explored the dynamics of corporate executives’…

196

Abstract

Purpose

Despite the increasingly salient role of smart manufacturing (SM) in revolutionizing operational processes, little research has explored the dynamics of corporate executives’ decision-making on SM projects after their initiation. To fill this research gap, this study examines the configurations of project complexities (i.e. technological breadth and organizational breadth) and industry conditions (i.e. industry growth and industry competition) that shape managerial decisions to complete or terminate SM projects.

Design/methodology/approach

Using secondary data of 125 SM projects implemented in 106 manufacturers during the 2011–2020 period, we conduct a fuzzy-set qualitative comparative analysis to empirically derive equifinal configurations that lead to the completion or termination of SM projects.

Findings

The results reveal that project complexities and industry conditions work together in configurations where manufacturers will complete or terminate SM projects. We employ prospect theory to elucidate the findings and offer propositions.

Originality/value

Our study extends the extant SM literature by revealing the configurations of project complexities and industry conditions that shape managerial decisions on the completion or termination of SM projects after their initiation. It contributes to the prospect theory literature by accounting for the roles of both decision content and decision context and providing empirical evidence on their joint effects on managerial risk-taking decisions that alter the subjective value and probability weight of decision outcomes.

Details

International Journal of Operations & Production Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0144-3577

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Article
Publication date: 16 December 2024

Zhimin Liang, Xinyu Zhao, Yunjia Li, Yuzhong Rao, Kehong Wang and Xiaobing Wang

Adding Pd element to Au wire can improve the reliability of Au-Al bonding, but the mechanism of Pd element has not been well revealed so far. The purpose of this study is to…

8

Abstract

Purpose

Adding Pd element to Au wire can improve the reliability of Au-Al bonding, but the mechanism of Pd element has not been well revealed so far. The purpose of this study is to reveal in more detail the mechanism of the role of Pd elements in Au/Al bonding.

Design/methodology/approach

In this paper, the microstructure changes and tensile data of 99.99% (4N) gold wire and 99% (2N) gold wire with 1 at % Pd were compared through high-temperature thermal aging treatment of the specimens, so as to explore the influence mechanism of Pd element on Au-Al bonding reliability.

Findings

The addition of Pd element effectively reduces the thickness of intermetallic compounds (IMCs) layer and strengthens the fracture tension and reliability. Compared with the 4N specimen, the average thickness of the IMCs layer of the 2N specimen under the same conditions is reduced by 1 µm, and the tensile value of the 2N specimen is increased by 1−3 g. Stored at 200°C for 200 h, the failure rate of bond point of 4N specimen reached 94.64%, and that of 2N specimen was 20%, with a difference of 4.73 times.

Originality/value

Through comparative analysis of the data, this study found that the doping of Pd element in Au-Al IMCs in the early stage slowed down the growth rate of the IMCs, and the precipitation of Pd element in the late stage to form a better Pd-rich layer hindered the element mutual diffusion behavior between Au and Al.

Details

Soldering & Surface Mount Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0954-0911

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Article
Publication date: 16 April 2024

Xiaobo Shi, Yaning Qiao, Xinyu Zhao, Yan Liu, Chenchen Liu, Ruopeng Huang and Yuanlong Cui

Modern subway transportation systems need to satisfy increasing safety demands to rapidly evacuate passengers under hazardous emergency circumstances, such as fires, accidents or…

102

Abstract

Purpose

Modern subway transportation systems need to satisfy increasing safety demands to rapidly evacuate passengers under hazardous emergency circumstances, such as fires, accidents or terrorist attacks, to reduce passenger injuries or life losses. The emergency evacuation capacity (EEC) of a subway station needs to be revised timely, in case passenger demand increases or the evacuation route changes in the future. However, traditional ways of estimating EEC, e.g. fire drills are time- and resource-consuming and are difficult to revise from time to time. The purpose of this study is to establish an intuitive modelling approach to increase the EEC of subway stations in a stepwised manner.

Design/methodology/approach

This study develops an approach to combine agent-based evacuation modelling and building information modelling (BIM) technology to estimate the total evacuation time of a subway station.

Findings

Evacuation time can be saved (33% in the studied case) from iterative improvements including stopping escalators running against the evacuation flow and modifying the geometry around escalator exits. Such iterative improvements rely on integrating agent-based modelling and BIM.

Originality/value

The agent-based model can provide a more realistic simulation of intelligent individual movements under emergency circumstances and provides precise feedback on locations of evacuation bottlenecks. This study also examined the effectiveness of two rounds of stepwise improvements in terms of operation or design to increase the EEC of the station.

Details

Construction Innovation , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1471-4175

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Article
Publication date: 29 May 2023

Yanhu Han, Xiao Fang, Xinyu Zhao and Lufan Wang

The development of prefabricated buildings has become one of the primary solutions to transform the traditional construction industry around the world. Incentive policy is one of…

444

Abstract

Purpose

The development of prefabricated buildings has become one of the primary solutions to transform the traditional construction industry around the world. Incentive policy is one of the important driving factors for the development of prefabricated building. The policy system in the field of prefabricated buildings needs to be improved urgently. However, there is still a dearth of research on how incentive policies exert impact on the development of prefabricated buildings. This paper aims to reveal the impact mechanisms of different types of policies on the development system of prefabricated buildings.

Design/methodology/approach

This study categorizes prefabricated building policies, constructs a system dynamics model of prefabricated building policies and conducts scenario simulations to examine the impact and sensitivity of different types of policies on the development system of prefabricated buildings.

Findings

The results show that compulsory policies play a greater role in the early stage of prefabricated building development and need to be withdrawn at the right time. Preferential and encouraging policies play an incentive role in the middle and later stages of prefabricated building development. Encouraging policies predominate in the later stage of prefabricated building development. Based on the research results, policy recommendations for prefabricated building development are put forward respectively from the government, developers and consumers.

Originality/value

The research results are expected to make up for the lack of clear policies paths in existing research and provide theoretical references for the formulation and optimization of future policies.

Details

Engineering, Construction and Architectural Management, vol. 31 no. 12
Type: Research Article
ISSN: 0969-9988

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Article
Publication date: 11 March 2024

Xiu-e Zhang, Liu Yang, Xinyu Teng and Yijing Li

Based on the attention-based view (ABV), this study examines the mechanism of external pressure and internal managerial interpretation affecting the promotion of green…

405

Abstract

Purpose

Based on the attention-based view (ABV), this study examines the mechanism of external pressure and internal managerial interpretation affecting the promotion of green entrepreneurial orientation (GEO) of agricultural enterprises.

Design/methodology/approach

Based on data collected from 208 agricultural enterprises in China, the conceptual model was tested by using hierarchical regression.

Findings

The results show that managerial interpretation can affect the promotion of GEO. Command and control regulation, market-based regulation and green market pressure are important external pressures that affect the promotion of GEO. In addition, managerial interpretation mediates the relationship between command and control regulation and GEO, market-based regulation and GEO, as well as green market pressure and GEO.

Practical implications

This study proposes a key path for promoting the adoption and implementation of GEO by agricultural enterprises. The research results provide experience for emerging and developing countries to promote the GEO of agricultural enterprises, which is helpful to alleviate the environmental problems caused by the development of agricultural enterprises.

Originality/value

For the first time, this study introduced the ABV into the research of GEO. The research results enrich the theoretical perspective of GEO and expand the research field of the ABV. In addition, this study fills the research gap that existing research has not paid enough attention to the internal driving factors of GEO and opens the black box between the external pressure and GEO.

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Article
Publication date: 4 July 2024

Xinrui Wang, Xiaomeng Hu, Xiangnan Feng, Xinyu Han, Qi Liu and Yueqin Li

This study aims to produce composite pigments, including SHS/ZnAl-LDHs, IDS/ZnAl-LDHs and SNND/ZnAl-LDHs, with improved coloration, enhanced photostability and thermostability and…

30

Abstract

Purpose

This study aims to produce composite pigments, including SHS/ZnAl-LDHs, IDS/ZnAl-LDHs and SNND/ZnAl-LDHs, with improved coloration, enhanced photostability and thermostability and biocompatibility.

Design/methodology/approach

The chemical structures of the composite pigments were characterized by X-ray diffraction spectroscopy and Fourier transform infrared spectroscopy. Photostability and thermal stability were assessed using ultraviolet-visible spectroscopy and colorimetry. The coverage of the dyes was determined through black-and-white tile testing, and specific RGB values were used to indicate color expressiveness. Finally, a four-color eyeshadow was formulated, and safety tests were conducted via human patch test and cellular assays to confirm the safety and reliability of the samples.

Findings

The experimental results demonstrate an enhancement in the photo and thermal stability of the SHS/ZnAl-LDHs, IDS/ZnAl-LDHs and SNND/ZnAl-LDHs composites, along with their superior performance in terms of covering power and color saturation. These composite pigments also exhibit high safety, making them well-suited for cosmetic applications.

Practical implications

The composite pigments based on hydrotalcite can be used in the cosmetic industry without causing any harm to the environment and human health.

Originality/value

The addition of hydrotalcite enables better application of pigments in cosmetics.

Details

Pigment & Resin Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0369-9420

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Article
Publication date: 25 February 2025

Xiaojun Fan, Huiyao Li and Xinyu Jiang

Interactivity is the key to developing digital branding. However, existing research on brand interactivity outcomes is inconsistent and fragmented, lacking a systematic empirical…

26

Abstract

Purpose

Interactivity is the key to developing digital branding. However, existing research on brand interactivity outcomes is inconsistent and fragmented, lacking a systematic empirical exploration of its effects on consumer responses in the digital context.

Design/methodology/approach

Drawing upon the cognition-affection-conation (CAC) framework as our theoretical compass, a meta-analysis was conducted to synthesize and analyze empirical evidence from 144 samples involving 57,952 participants to assess how and when digital brand interactivity influences consumers’ multilevel responses.

Findings

Our narrative unfolds with digital brand interactivity as the catalyst, fostering positive consumer behaviors – brand loyalty and purchase intention – through a sequential dance of cognitive mindset shifts (brand experience, engagement and attitude) and affective resonance (trust and emotional attachment). A moderation analysis adds depth, revealing stronger effects in B2C settings for lesser-known brands with hedonic interaction content and among individuals with a collectivist orientation.

Practical implications

Our findings serve as a roadmap for targeted digital marketing strategies, guiding brands, consumers and contextual aspects to optimize the performance of digital branding by harnessing the full potential of digital interactivity.

Originality/value

This study introduces a framework combining CAC and brand-consumer psychology to understand how interactivity affects consumer responses in digital contexts. It delves into dynamic shifts moderated by brand characteristics, consumer traits and contextual factors, offering a holistic view of digital branding’s impact on interactive marketing.

Details

Journal of Research in Interactive Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-7122

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Book part
Publication date: 5 April 2024

Ziwen Gao, Steven F. Lehrer, Tian Xie and Xinyu Zhang

Motivated by empirical features that characterize cryptocurrency volatility data, the authors develop a forecasting strategy that can account for both model uncertainty and…

Abstract

Motivated by empirical features that characterize cryptocurrency volatility data, the authors develop a forecasting strategy that can account for both model uncertainty and heteroskedasticity of unknown form. The theoretical investigation establishes the asymptotic optimality of the proposed heteroskedastic model averaging heterogeneous autoregressive (H-MAHAR) estimator under mild conditions. The authors additionally examine the convergence rate of the estimated weights of the proposed H-MAHAR estimator. This analysis sheds new light on the asymptotic properties of the least squares model averaging estimator under alternative complicated data generating processes (DGPs). To examine the performance of the H-MAHAR estimator, the authors conduct an out-of-sample forecasting application involving 22 different cryptocurrency assets. The results emphasize the importance of accounting for both model uncertainty and heteroskedasticity in practice.

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Article
Publication date: 26 December 2023

Xinyu Guo, Xu Chen and Xiaoke Liang

The purpose of this paper is to explore the impact and mechanism of WeChat public platforms articles (abbreviated as WPP) on blood donation behavior using data of WPPA and…

214

Abstract

Purpose

The purpose of this paper is to explore the impact and mechanism of WeChat public platforms articles (abbreviated as WPP) on blood donation behavior using data of WPPA and donation behavior data.

Design/methodology/approach

This paper uses multiple linear regression methods, web crawlers and natural language processing technology. It first quantifies the impact of WPP published articles on donation behavior. On this basis, it then selects data from the day of article publication to further study the impact of article dissemination on donation behavior from the perspective of reading quantity, and analyzes the influencing factors of article reading quantity.

Findings

The results show that on the same day that an article is published, there is an increase of 13.8 and 14.3% in blood donation volume and fan registrations, respectively. The mediating effect exists. However, the day after an article is published, there is no longer any effect on blood donations. With a 1% increase in reading quantity, blood donation volume on the day of article publication increases by 0.13%, and this positive impact is promoted by the quality of the articles. A conc ise articles title and body and rich images help drive reading quantity. Moreover, blood donors prefer to read articles about blood dynamics and donation promotion, while articles about news, announcements and administrative affairs make them less inclined to read.

Originality/value

First, it focuses on WPPA, quantifies the impact of articles on blood donation behavior and analyzes the mechanism. Second, the authors study the impact and timeliness of social media article dissemination to address the insufficiency of existing research. Third, the study provides a scientific basis for the editing and publishing of articles, helping blood banks improve the effectiveness of publicity and recruitment.

Details

Industrial Management & Data Systems, vol. 124 no. 3
Type: Research Article
ISSN: 0263-5577

Keywords

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