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Sustainable development is inseparable from rational and responsible use of resources and promotion of green entrepreneurship. The contemporary green development agenda encompasses climate, economic, technical, social, cultural, and political dimensions. International efforts to greening the global development are conducted by the major economies, including China as the world’s largest consumer of energy and the biggest emitter of greenhouse gases. China is aware of its environmental problems, as well as of its part of the overall responsibility for the accomplishment of the sustainable development goals. By means of the decarbonization efforts, the latter are integrated both into the national development agenda (the concept of ecological civilization) and China’s international initiatives (the greening narrative within the Belt and Road Initiative). Over the past decade, China has made a breakthrough on the way to promoting green entrepreneurship and greening of its development (better quality of air and water, renewable energy, electric vehicles, and organic farming). On the other hand, emissions remain high, agricultural land loses productivity, and freshwater resources degrade due to climate change. In conventional industries (oil, coal mining, and electric and thermal energy), decarbonization faces an array of impediments. In this chapter, the authors summarize fundamental provisions of China’s approach to building an ecological civilization and measures to reduce emissions and achieve the carbon neutrality status within the nearest decades. The analysis of obstacles to the decarbonization of the economy and possible prospects for the development of green entrepreneurship summarizes China’s practices for possible use in other countries.

The paper aims to clarify the relationship between organizational work-family practices and employee work-family conflict in light of the boundary conditions of commitment-based human resource management (HRM) and employee human capital.

The paper opted for a multi-source, multi-level design and surveyed 1,717 individuals (including CEOs, HR managers and employees) from 159 firms in China. The model was tested using hierarchical linear modeling.

The paper provides empirical insights that the effect of work-family practices on work-family conflict is indispensably dependent on the adoption of commitment-based HRM. In addition, employee human capital further moderated this interaction in that the effect of work-family practices on reducing work-family conflict was most salient with high-education employees who were embedded in a high-commitment HRM system.

Testing the hypotheses in the Chinese context has both its merits and drawbacks. Specific results are pursuant to the Chinese context. Therefore, a cross-cultural comparative study is called upon.

The paper includes implications for organizations striving to minimize employee work-family conflict.

This paper primarily applies the resource-building perspective to examine the synergistic effects of organizational resources (targeting work-family practices together with general commitment-based HRM) and individual intellectual resources (human capital) on employee work family conflict.

In this paper, we propose an efficient spectral method for solving the two-dimensional Benjamin–Bona–Mahony–Burgers equation. The new basis functions align well with the problem, the discrete system is sparse and can be efficiently inverted, and the numerical solutions exhibit spectral accuracy in space.

To efficiently simulate the two-dimensional Benjamin–Bona–Mahony–Burgers equation, we utilize transformed generalized Jacobi polynomials and construct the basis functions using the tensor product of these newly introduced polynomials. We provide relevant approximation results. Subsequently, we propose a spectral scheme for the underlying problem, and prove the well-posedness of the scheme, along with the boundedness and energy dissipation of the numerical solutions. We analyze the generalized stability and convergence of the numerical solution of the proposed scheme. Some numerical simulations are presented to demonstrate the efficacy of this newly proposed method.

The new basis functions generated by tensor product of the transformed Jacobi polynomial align well with the underlying problem and simplify the theoretical analysis. The spatial discrete system is sparse and can be efficiently inverted. The numerical solutions exhibit spectral accuracy in space.

We introduce transformed generalized Jacobi polynomials to construct basis functions and present relevant approximation results. We propose an efficient spectral scheme for the two-dimensional Benjamin–Bona–Mahony–Burgers equation, accompanied by optimal error analysis. This new approach achieves spectral accuracy. Moreover, the proposed method and the techniques developed in this work can be applied to simulate a wide range of other nonlinear problems.

This paper aims to establish a lattice Boltzmann (LB) method for solid-liquid phase transition (SLPT) from the pore scale to the representative elementary volume (REV) scale. By applying this method, detailed information about heat transfer and phase change processes within the pores can be obtained, while also enabling the calculation of larger-scale SLPT problems, such as shell-and-tube phase change heat storage systems.

Three-dimensional (3D) pore-scale enthalpy-based LB model is developed. The computational input parameters at the REV scale are derived from calculations at the pore scale, ensuring consistency between the two scales. The approaches to reconstruct the 3D porous structure and determine the REV of metal foam were discussed. The implementation of conjugate heat transfer between the solid matrix and the solid−liquid phase change material (SLPCM) for the proposed model is developed. A simple REV-scale LB model under the local thermal nonequilibrium condition is presented. The method of bridging the gap between the pore-scale and REV-scale enthalpy-based LB models by the REV is given.

This coupled method facilitates detailed simulations of flow, heat transfer and phase change within pores. The approach holds promise for multiscale calculations in latent heat storage devices with porous structures. The SLPT of the heat sinks for electronic device thermal control was simulated as a case, demonstrating the efficiency of the present models in designing and optimizing SLPT devices.

A coupled pore-scale and REV-scale LB method as a numerical tool for investigating phase change in porous materials was developed. This innovative approach allows for the capture of details within pores while addressing computations over a large domain. The LB method for simulating SLPT from the pore scale to the REV scale was given. The proposed method addresses the conjugate heat transfer between the SLPCM and the solid matrix in the enthalpy-based LB model.

This paper aims to investigate whether the two dominant financial reporting regimes, US Generally Accepted Accounting Principles (US GAAP) and International Financial Reporting Standards (IFRS), are associated with audit pricing and audit report lags.

In 2007, the US SEC eliminated the requirement for foreign registrants to reconcile their financial statements to US GAAP from IFRS. In this post-reconciliation setting in the USA, the authors use panel ordinary least square regressions to examine a sample of foreign firms cross-listed in the USA reporting under IFRS and US domestic firms reporting under US GAAP during the fiscal year 2007–2019.

The authors find that the firms reporting under IFRS have longer audit report lags than firms reporting under US GAAP. In addition, the authors find that firms reporting under IFRS pay higher audit fees than their US GAAP counterparts. The results are robust after controlling for the firm- and country-specific characteristics as well as using propensity-score matching.

To the best of the authors’ knowledge, this study is the first to provide empirical evidence that the differences between the two reporting regimes are associated with auditor behavior, possibly through additional audit efforts and audit complexity associated with auditing the principle-based IFRS relative to the rule-based US GAAP.

Microblogs are communication platforms for companies and consumers that challenge companies' brand marketing strategies. This paper provides a theoretical basis for expanding microblog applications and a practical basis for improving the effectiveness of brand marketing.

The authors use factor analysis to extract the factors of microblog user influence and construct a structural equation model to reveal the interaction mechanism of the influencing factors. Additionally, the authors clarify the promotion and enhancement effects of these factors.

Microblog user influence can be converted into richness, interaction and value factors. The richness factor significantly affects the latter two, whereas the interaction factor does not affect the value factor.

First, the sample used is limited to media industry practitioners. To increase generalizability, diverse groups should be included in future studies. Second, this model's theoretical explanatory ability can be further developed by adding other meaningful factors beyond the existing ones.

This study analyzes the factors of microblog user influence in China and validates the relevant elements. As a result, it improves the influence research on social media users and benefits the practice of information recommendation and microblog marketing.

The main purpose of this study was to prepare the cotton fibers and cellulose powder by a layer of nano-crystalline-titanium dioxide (TiO₂) using the sol-gel sono-synthesis method to clean the wastewater containing reactive dye. Moreover, TiO₂ nano-materials are remarkable due to their photoactive properties and valuable applications in wastewater treatment.

In this research, TiO₂ was synthesized and deposited effectively on cotton fibers and cellulose powder using ultrasound-assisted coating. Further, tetra butyl titanate was used as a precursor to the synthesis of TiO₂ nanoparticles. Reactive dye (red 195) was used in this study. X-ray Diffraction, scanning electron microscopy and Fourier transform infrared spectroscopy were performed to prove the aptitude for the formation of crystal TiO2 on the cotton fibers and cellulose powder along with TiO₂ nanoparticles as well as to analyze the chemical structure. Decoloration of the wastewater was investigated through ultraviolet (UV-Visible) light at 30 min.

The experimental results revealed that the decolorization was completed at 2.0 min with the cellulose nano TiO₂ treatment whereas cotton nano TiO₂ treated solution contained reactive dyestuffs even after the treatment of 2 min. This was the fastest method up to now than all reported methods for sustainable decolorization of wastewater by absorption. Furthermore, this study explored that the cellulose TiO₂ nano-composite was more effective than the cotton TiO₂ nano-composite of decoloration wastewater for the eco-friendly remedy.

Cotton fibers and cellulose powder with nano-TiO₂, and only reactive dye (red 195) were tested.

With reactive dye-containing wastewater, it seems to be easier to get rid of the dye than to retain it, especially from dyeing of yarn, fabric, apparel, and as well as other sectors where dyestuffs are used.

This research would help to reduce pollution in the environment as well as save energy and cost.

Decoloration of wastewater treatment is an essential new track with nano-crystalline TiO2 to fast and efficient cleaning of reactive dyes containing wastewater used as a raw material.

The purpose of this study is twofold. First, it aims to empirically examine the relationship between green HR practices, green knowledge and employee persistence in green tasks. Second, it investigates the moderating effect of corporate environmental strategy on the relationship of green HR – green knowledge – employee persistence in green tasks.

Responses from 355 employees across various companies in the Kingdom of Saudi Arabia were collected using a survey. The data were analyzed using simple mediation and moderated mediation models.

This study confirms that green HR practices influence green knowledge, which in turn determines employee persistence in green tasks. Moreover, the results show that corporate environmental strategy positively strengthens the indirect relationship between green HR practices and employee persistence through green knowledge.

This study offers a novel perspective on employee persistence in green tasks, including its proximal and distal predictors and a boundary condition. Specifically, it theoretically links and empirically tests corporate environmental strategy, green HR practices and green knowledge with employee persistence. Additionally, it develops a measurement scale for employee persistence in green tasks.

This study aims to investigate the relationship between corporate sustainable development goals (SDGs) disclosure and analyst forecast quality.

The study focuses on a sample of 95 Italian-listed companies preparing the mandatory non-financial declaration (NFD) according to the Global Reporting Initiative (GRI) standards over a five-year period (2017–2021), corresponding to an unbalanced sample of 438 observations. Analyst forecast quality was proxied by earnings forecast accuracy (FA) and earnings forecast dispersion (FD), built on data retrieved from the Refinitiv database. A manual content analysis was performed on NFDs to derive an SDG disclosure score (SDGD) for each sampled company.

This study provides empirical evidence suggesting that voluntary SDG disclosure matters to the capital market in that it helps enhance the information environment of companies, evidenced by improved analyst forecast quality. In particular, this study highlighted that SDG disclosure positively influences analyst FA while negatively affecting analyst FD.

This study focuses on the Italian context, which has idiosyncratic characteristics regarding the structure of the financial market, the composition of corporate ownership and experience in non-financial reporting practices.

This study indicates to corporate managers that following GRI standards may represent the right way to better integrate SDG disclosure in corporate non-financial reports and increase the relevance of such information for investors and other capital market participants.

To the best of the authors’ knowledge, this is the first study that empirically examines the association between SDG disclosure and analyst forecast quality.

Sharing and disseminating debunking information are critical to correcting rumours and controlling disease when dealing with public health crises. This study investigates the factors that influence social media users' debunking information sharing behaviour from the perspective of persuasion. The authors examined the effects of argument adequacy, emotional polarity, and debunker's identity on debunking information sharing behaviour and investigated the moderating effects of rumour content and target.

The model was tested using 150 COVID-19-related rumours and 2,349 original debunking posts on Sina Weibo.

First, debunking information that contains adequate arguments is more likely to be reposted only when the uncertainty of the rumour content is high. Second, using neutral sentiment as a reference, debunking information containing negative sentiment is shared more often regardless of whether the government is the rumour target, and information containing positive sentiment is more likely to be shared only when the rumour target is the government. Finally, debunking information published by government-type accounts is reposted more often and is enhanced when the rumour target is the government.

The study provides a systematic framework for analysing the behaviour of sharing debunking information among social media users. Specifically, it expands the understanding of the factors that influence debunking information sharing behaviour by examining the effects of persuasive cues on debunking information sharing behaviour and the heterogeneity of these effects across various rumour contexts.