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The purpose of this paper is to analyze theory of inventive problem-solving (TRIZ) in terms of knowledge, skill, workload and affect to understand its effectiveness in enabling designers to achieve their optimized mental performance.

TASKS framework, which aims to capture the causal relations among Task workload, affect, skills, knowledge and mental stress, is adopted as our methodology. The framework supports the analysis of how a methodology influence designer’s affect, skills, knowledge and workload. TRIZ-related publications are assessed using the TASKS framework to identify the barriers and enablers in TRIZ-supported design.

TRIZ has limitations on its logic and tools. Nevertheless, it could create a beneficial impact on mental performance of designers.

This paper provides a theory-driven TRIZ usability analysis based on the materials in the literature following the TASKS framework. The impact of TRIZ, as an enabler or a barrier, has been analyzed in accomplishing a design task.

The circular economy (CE) represents an industry-wide transition from linear to circular processes. There has been a proliferation of literature on CE in the last decade. However, the existing studies on the adaption of CE in small and medium-sized enterprises (SMEs) are scarce. This study aims to develop a research agenda and the way forward for future researchers focusing on the adoption of CE.

This article analyses the CE concepts through a Systematic Literature Review (SLR). Coding and content analysis are performed to generate emergent themes with the help of “Atlas.ti” software.

The authors uncovered the contemporary significance of adopting CE and the state-of-the-art literature on CE. The study's findings fall into four broad themes: Technical know-how, resource and process optimization, reverse practices and technology and innovation. Ten thought-provoking questions were identified in the four themes that researchers can explore further in embracing CE to achieve sustainability in SMEs.

The study has highlighted the importance of CE adoption and CE's benefits to stakeholders across all three dimensions, i.e. social, economic and ecological. Practitioners can use the agenda in four themes to strengthen the practitioners' existing practices in SMEs to promote CE.

The study's uniqueness is the supply of current knowledge from diverse literature and practical consequences for SMEs. This study opens new lines of inquiry to adopt CE in SMEs, streamlining the existing literature into four themes to focus future research.

This paper aims to investigate the effects on coatings performance in the epoxy silicone resin system owing to the existence of the different chain length of open-chain epoxy monomer. In this paper, [4-Methylphenyl-(4–(2-methylpropyl) phenyl)]iodonium as photoinitiator was added into epoxy silicone resin by ultraviolet (UV)-cured polymerization to investigate the effects on coatings performance owing to the existence of the different chain length of open-chain epoxy monomer.

A simple hydrosilylation reaction was used to synthesize epoxy-based silicone prepolymers by using hydrogen-terminated polydimethylsiloxane, 1,2-epoxy-5-hexene, 1,2-epoxy-7-octene and 1,2-epoxy-9-decene as precursors.

The results revealed that the glass transition temperatures (Tg) and hydrophobicity increased with the chain length of open-chain epoxy monomer in the UV curable epoxy-based silicone coatings, and these films had excellent heat resistance, hydrophobicity, antigraffiti and ink removal properties.

The cationic photocuring systems are not susceptible to the effect of oxygen inhibition. However, the limitation of cationic light curing process is that it requires a long curing time.

The coatings prepared via the UV curing approach can provide superior antismudge effects, and thus they are promising candidates for use in various industries, especially in fields such as antismudge coatings and antigraffiti coatings.

This paper tests the causal relationship between bid ask spread and cash holding in the short and long run. It uses different proxy of corporate cash holding and test three proxies of a bid-ask spread. It also provides comprehensive and robust evidence for the causal relationship between cash holding and stock liquidity in an emergent market.

This study is based on a sample covering all financial and industrial firms in Tunisia’s stock market from 2008 to 2020. It uses a panel ARDL data approach to test the bi-directional relationship between cash holding and stock liquidity. This paper conducts rigorous statistical analysis of the collected data to test the hypothesized relationship between cash holding and bid-ask spread. This can involve running regression models, performing statistical tests, and analyzing the significance of the estimated coefficients.

Overall, paper’s findings provide empirical evidence supporting the bidirectional causal relationship between cash holding and bid-ask spread. The results highlight the importance of cash holding in determining stock liquidity and suggest that firms with higher cash holdings may face liquidity challenges. These findings have implications for corporate governance and can guide firms and regulators in improving stock liquidity and designing appropriate policies and recommendations.

Overall, the practical implications of this paper suggest that firms can enhance their stock liquidity by improving governance mechanisms and optimizing cash management strategies. Regulators can play a crucial role in creating a conducive market environment, and investors can take into account the relationship between cash holding and stock liquidity when making investment decisions.

We present empirical evidence of the relation causality between stock liquidity and cash holding. Our research is the first to test the bidirectional relationship between bid ask spread and cash holding in the short and long run. Overall, the originality of this paper lies in its exploration of the causal relationship between cash holding and bid-ask spread, the use of multiple proxies for stock liquidity, the examination of an emerging market context, the comparative analysis across sectors, and the practical implications for firms and regulators. These contributions add to the existing body of knowledge and provide new insights into the dynamics of cash holding and stock liquidity.

This study investigates the impact of tax planning, both independently and in conjunction with earnings management, on the persistence of earnings and its various components.

In this study, tax planning refers to corporate strategies aimed at minimizing taxes, while earnings management involves manipulating reported earnings through accounting accruals. The analysis uses a dataset of US companies from 1989 to 2016 and includes a series of regression tests.

The study finds that firms implementing aggressive tax strategies exhibit lower persistence in cash flows from operations and earnings. Furthermore, companies using both aggressive tax planning and earnings management techniques show the lowest persistence in total accruals, cash flows from operations and reported earnings.

Our sample of US firms limits generalizability. Future research could explore the international impacts of tax planning and earnings management on earnings quality and include post-2016 data for insights on the 2018 tax cuts and COVID-19. Investigating other earnings quality measures and their influence on investors and analysts could enhance performance assessment.

This research identifies key factors influencing the interpretation of financial statements, offering valuable insights for regulators, auditors, tax authorities, financial analysts and other users with significant practical and social implications.

This study contributes to prior research by highlighting the need to investigate the real effects of tax avoidance and extends prior research by examining the impact of high levels of tax planning, along with aggressive earnings management, on earnings persistence.

In large-scale environments, LIO-SAM (Tightly-coupled Lidar Inertial Odometry via Smoothing and Mapping) exhibits poor robustness due to the accumulation of errors caused by factors such as the prevalence of similar surroundings and the lack of features in certain open areas. Therefore, the purpose of this study is to optimize the loop detection module of LIO-SAM to reduce error accumulation and enhance mapping and localization performance.

Based on the LIO-SAM framework, the LinK3D (Linear Keypoints Representation for 3D LiDAR Point Cloud) feature extraction algorithm is integrated in the front end, while the BoW3D (Bag of Words for Real-Time Loop Closing in 3D LiDAR SLAM) loop detection algorithm is integrated in the back end. The features extracted by LinK3D serve as the range factors for the LiDAR, the BoW3D generates loop closure factors and these, along with inertial measurement unit (IMU) preintegration factors and global positioning system (GPS) factors, are added to the factor graph of LIO-SAM. This addition of constraints enhances the mapping and localization effects, optimizing the overall mapping and localization performance.

Based on the electrically controlled car, experiments were conducted in the experimental scenario proposed in this paper. Compared to LIO-SAM, the method presented in this paper significantly reduces cumulative errors. While ensuring real-time performance, it demonstrates superior mapping and localization effects.

This paper proposes and validates a method that integrates LinK3D, BoW3D and LIO-SAM, named LB-LIOSAM, which enhances the accuracy of feature extraction, optimizes the loop detection module of LIO-SAM and improves its mapping and localization performance in specific environmental scenarios.

This paper sets out to solve a common and crucial fundamental theoretical problem of gray incidence cluster analysis: to [X]={X|ρ(X,Y)≥1−ε0} constitute an approximate classification, it must first be proven that [X]={X|ρ(X,Y)=1} constitutes a rigorous classification.

This paper does not study the concrete expressions of various incidence degrees but rather the perfect correlation essence of such incidence degrees, that is, sufficient and necessary conditions.

For any order difference incidence degree, the similarity incidence degree, the direct proportion incidence degree, the parallel incidence degree and the nearness incidence degree, it is proven that the perfect correlation relation is an equivalence relation. The set composed of all sequences Y that are equivalent to sequences X is studied, that is, the equivalence class of X. The structure and mutual relations of these equivalence classes are discussed, and the topological homeomorphism concept of incidence degree is introduced. The conclusion is obtained that the equivalence classes of the two incidence degrees must be the same when the topological homeomorphism is obtained.

In this paper, only the perfect correlation relation of any order difference incidence degree, the similarity incidence degree, the direct proportion incidence degree, the parallel incidence degree and the nearness incidence degree are studied as equivalent relations.

Not only are the research results of several incidence degrees involved in this paper original but also many other effective incidence degrees have not done this basic research, so this paper opens up a research direction with theoretical significance.

The safety and reliability of high-speed trains rely on the structural integrity of their components and the dynamic performance of the entire vehicle system. This paper aims to define and substantiate the assessment of the structural integrity and dynamical integrity of high-speed trains in both theory and practice. The key principles and approaches will be proposed, and their applications to high-speed trains in China will be presented.

First, the structural integrity and dynamical integrity of high-speed trains are defined, and their relationship is introduced. Then, the principles for assessing the structural integrity of structural and dynamical components are presented and practical examples of gearboxes and dampers are provided. Finally, the principles and approaches for assessing the dynamical integrity of high-speed trains are presented and a novel operational assessment method is further presented.

Vehicle system dynamics is the core of the proposed framework that provides the loads and vibrations on train components and the dynamic performance of the entire vehicle system. For assessing the structural integrity of structural components, an open-loop analysis considering both normal and abnormal vehicle conditions is needed. For assessing the structural integrity of dynamical components, a closed-loop analysis involving the influence of wear and degradation on vehicle system dynamics is needed. The analysis of vehicle system dynamics should follow the principles of complete objects, conditions and indices. Numerical, experimental and operational approaches should be combined to achieve effective assessments.

The practical applications demonstrate that assessing the structural integrity and dynamical integrity of high-speed trains can support better control of critical defects, better lifespan management of train components and better maintenance decision-making for high-speed trains.

The purpose of this study is to examine the effect of collaborative innovation networks on new product development (NPD) performance in small and medium-sized enterprises (SMEs). It also investigates the mediating role of business model innovation and moderating role of collaboration experience and external information technology (IT) capability in the above relationship.

To test the research hypotheses about the relationships above, survey data were collected from 209 Chinese manufacturing SMEs. Multiple hierarchical regressions analysis was used to examine the hypotheses.

Results reveal that collaborative innovation networks have positive impacts on NPD performance in SMEs. Moreover, business model innovation mediates and collaboration experience and external IT capability positively moderate the relationship between collaborative innovation networks and NPD performance in SMEs.

This study paints a more complete picture of the relationship between collaborative innovation networks and NPD performance in SMEs and advances the understanding of how and when SMEs enhance their NPD performance through collaborative innovation networks.

This study aims to explore the effect of collaboration networks (domestic and international collaboration networks) on the innovation performance of small and medium-sized enterprises (SMEs). It also investigates the mediating role of business model innovation, the moderating role of entrepreneurial orientation and government institutional support between them.

Hierarchical regression analysis is adopted to test the hypotheses based on survey data provided by 223 manufacturing SMEs in China.

The results reveal that domestic and international collaboration networks positively affect SMEs' innovation performance. Business model innovation mediates domestic and international collaboration networks-SMEs’ innovation performance relationships. Entrepreneurial orientation positively moderates international collaboration networks–SMEs’ innovation performance relationship, and government institutional support positively moderates domestic and international collaboration networks–SMEs’ innovation performance relationships.

The findings indicate that managers of SMEs should invest in domestic and international collaboration networks and business model innovation to enhance SMEs' innovation performance. Moreover, entrepreneurial orientation and government institutional support should be valued when SMEs try to enhance their innovation performance by embedding in domestic and international collaboration networks.

This study broadens the authors' understanding of the relationship between collaboration networks and firms' innovation performance by classifying collaboration networks into domestic and international dimensions and investigating their direct impacts on SMEs' innovation performance. Besides, this study reveals how and when domestic and international collaboration networks influence the innovation performance of SMEs.