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A country’s institutional environment influences every facet of its business. This paper aims to identify institutional factors (state ownership, government attention on employment and employees’ educational background) that affect the asymmetric cost behavior in China.

Using 2,570 listed firms’ data between 2002 and 2015, we use empirical models to explore the effects of state ownership, government attention on employment and employees’ educational background on the asymmetric cost behavior in China.

This study found that the asymmetric cost behavior of central state-owned enterprises (CSOEs) is greater than local state-owned enterprises (LSOEs). Meanwhile, the empirical results show that government attention on employment is reflected in five-year government plans, and employees’ educational backgrounds are positively associated with asymmetric cost behavior.

This study contributes to the economic theory of sticky costs, institutional theory and asymmetric cost behavior literature by providing evidence that shows how government intervention and employee educational background limit the flexibility of corporate cost adjustments. Additionally, this study provides guidance to policymakers by showing how government long-term plans affect firm-level resource adjustment decisions.

This study aims to explore the influence of extra-workplace factors, specifically work−family interpersonal capitalization, on employee green behavior. Based on the conservation of resources theory, the research sought to understand how resources gained from positive family interactions spill over into the workplace, enhancing green behavior. In addition, the study investigated the mediating role of relational energy and the moderating effects of work green climate and environmental self-accountability, providing a nuanced understanding of the mechanisms involved.

This study used a multiwave field study combined with an experimental study to investigate the impact of work−family interpersonal capitalization on employee green behavior. Data were collected in several phases to capture changes over time and to understand causal relationships. The multiwave design allowed for observing the dynamic interplay between family and work domains, while the experimental component provided controlled conditions to validate the findings. This approach ensured robust and comprehensive analysis, integrating both real-world and experimental data.

The study revealed that work−family interpersonal capitalization significantly enhances employee green behavior. Relational energy emerged as a crucial mediator in this relationship. Furthermore, the study found that both work green climate and environmental self-accountability positively moderated the relationship between relational energy and green behavior. Notably, the interaction of work green climate and environmental self-accountability further strengthened this relationship, ultimately influencing the indirect effect of relational energy on employee green behavior. These findings highlight the complex interplay between personal and organizational factors in promoting sustainable practices at work.

This study provides valuable insights into the spillover effects from family to work, emphasizing the importance of considering “nongreen” factors in understanding employee green behavior. By identifying relational energy as a key mediator and uncovering the moderating roles of work green climate and environmental self-accountability, the research contributes to the broader literature on environmental sustainability and organizational behavior. The findings suggest practical implications for organizations aiming to foster green behavior, highlighting the potential of enhancing family−work interactions and cultivating a supportive green work environment.

The purpose of this study was to investigate the impact of artificial intelligence (AI) adoption on knowledge workers' innovative work behaviors (IWB), as well as the mediating role of stress appraisal and the moderating role of individual learning abilities.

This study analyzed the questionnaire results of 313 knowledge workers, and data analysis was conducted by using SPSS 25.0, SPSS 25.0 macro-PROCESS and AMOS 28.0.

This study found that AI adoption has a double-edged sword effect on knowledge workers' IWB. Specifically, AI adoption can promote IWB by enhancing knowledge workers' challenging stress appraisal, while inhibiting IWB by fostering their hindering stress appraisal. Moreover, individual learning ability significantly moderated the relationship between AI adoption and stress appraisal, which further influenced IWB.

This study integrates the conflicting findings of previous studies and proposes a comprehensive theoretical model based on the theory of cognitive appraisal of stress. This study enriches the research on AI in the field of knowledge management, especially extending the understanding of the relationship between AI adoption and knowledge workers’ IWB by unraveling the psychological mechanisms and behavior outcomes of users' technology usage. Additionally, we provide new insights and suggestions for organizations to seek the cooperation and support of employees in introducing new technologies or driving intelligent transformation.

Managerial accounting has traditionally played an important role in analyzing data, estimating performance, and offering suggestions. Modern management accountants face evolving expectations, such as contributing strategically to long-term goals and communicating information using visualizations. We specifically focus on how managerial accounting courses and textbooks should integrate data analytics to better prepare accounting students for the current working requirements. This study presents survey findings encompassing perspectives from 23 accounting professors and 46 practitioners. The survey revealed a prevalent endorsement for data analytics integration, with 91% of practitioners and 78% of professors advocating for inclusion. Specifically, 64% of professors support substantial integration compared to 36% of practitioners. About 25% of both groups believe in discussing data analytics in every management accounting topic if not deeply integrated. This study significantly contributes to accounting education literature by combining insights from educators and practitioners regarding the inclusion of data analytics in management accounting. While professors offer guidance on essential materials and practices, practitioners enrich the discussion with practical, workplace-relevant techniques.

This study aims to explore the effect of digitalization on the promotion of enterprise R&D cooperation, and it analyzes the microimpact mechanism and boundary conditions of enterprise digitalization on enterprise R&D cooperation.

Based on survey data sourced from the World Bank Enterprise Surveys of the business environment of Chinese enterprises in 2012, this study applies multiple regression methods to test theoretical hypotheses.

Enterprise digitalization positively affects the breadth and intensity of enterprise R&D cooperation. Employees’ digital literacy plays an intermediary role between enterprise digitalization and enterprise R&D cooperation. The subordinate attributes of enterprises weaken the positive relationship between enterprise digitalization and the breadth and intensity of enterprise R&D cooperation. The shareholding of state-owned enterprises reinforces the positive relationship between digitalization and the intensity of enterprise R&D cooperation. However, such shareholding shows no significant regulatory effect on digitalization and the breadth of enterprise R&D cooperation.

Focusing on the digital transformation of the enterprise, this study discusses its impact mechanism on enterprise R&D cooperation, including the impact on the intensity and breadth of R&D cooperation. The study further examines the regulatory effect of organizational inertia on enterprise digital and R&D cooperation from two aspects: resource rigidity and routine rigidity. It emphasizes the significance of the digital literacy of employees in enterprise digitalization and discusses the micromechanism of enterprise digitalization and enterprise R&D cooperation.

Gesture recognition plays an important role in many fields such as human–computer interaction, medical rehabilitation, virtual and augmented reality. Gesture recognition using wearable devices is a common and effective recognition method. This study aims to combine the inverse magnetostrictive effect and tunneling magnetoresistance effect and proposes a novel wearable sensing glove applied in the field of gesture recognition.

A magnetostrictive sensing glove with function of gesture recognition is proposed based on Fe-Ni alloy, tunneling magnetoresistive elements, Agilus30 base and square permanent magnets. The sensing glove consists of five sensing units to measure the bending angle of each finger joint. The optimal structure of the sensing units is determined through experimentation and simulation. The output voltage model of the sensing units is established, and the output characteristics of the sensing units are tested by the experimental platform. Fifteen gestures are selected for recognition, and the corresponding output voltages are collected to construct the data set and the data is processed using Back Propagation Neural Network.

The sensing units can detect the change in the bending angle of finger joints from 0 to 105 degrees and a maximum error of 4.69% between the experimental and theoretical values. The average recognition accuracy of Back Propagation Neural Network is 97.53% for 15 gestures.

The sensing glove can only recognize static gestures at present, and further research is still needed to recognize dynamic gestures.

A new approach to gesture recognition using wearable devices.

This study has a broad application prospect in the field of human–computer interaction.

The sensing glove can collect voltage signals under different gestures to realize the recognition of different gestures with good repeatability, which has a broad application prospect in the field of human–computer interaction.

The purpose of this study is to explore the transient characteristics of mixed-flow pumps during startup process.

This study uses a full-flow field transient calculation method of mixed-flow pump based on a closed-loop model.

The findings show the hydraulic losses and internal flow characteristics of the piping system during the start-up process.

Large computational cost.

Improve the accuracy of current numerical simulation results in transient process of mixed-flow pump.

Simplify the setting of boundary conditions in the transient calculation.

Assisted training using upper limb rehabilitation robots is beneficial for flaccid paralysis patients in recovering their functional abilities. In the assisted training mode, the patient’s motor ability is limited by factors such as limb muscle tension, and it is prone for the rehabilitation robot to deviate from the prescribed training trajectory. A sliding mode control method based on a fixed time observer is proposed to address the problem of delayed trajectory tracking response of upper limb rehabilitation robots caused by external disturbances such as patient limbs.

First, aiming at the problem of estimating and compensating for external disturbances in the upper limb rehabilitation robot system, a fixed time observer was designed based on the robot’s dynamic model. Second, the composite sliding mode reaching law combining the smooth function and the power-exponential function is proposed to shorten the convergence time of system states in the startup phase, thereby reducing chattering in the control process and realizing the real-time tracking of the training trajectory by the control system.

The proposed method provides a solution for the trajectory tracking speed of upper limb rehabilitation robot controllers. In the circular trajectory tracking control, compared to the sliding-mode control method combined with the variable-exponential composite reaching law based on the fixed-time observer, the method in this paper reduces the time for the system state to reach the sliding surface by 0.89 s and improves the response speed by 0.66%.

The composite sliding mode approach law based on smooth function and power exponent function can reduce the time it takes for the system state to reach and remain on the sliding surface and improve the trajectory tracking speed of upper limb rehabilitation robots. This controller improves the accuracy of trajectory control and ensures the robustness of auxiliary rehabilitation training.

Through the scientific and reasonable evaluation of the site selection of the emergency material reserve, the optimal site selection scheme is found, which provides reference for the future emergency decision-making research.

In this paper, we have chosen three primary indicators and twelve secondary indicators to construct an assessment framework for the determination of suitable locations for storing emergency material reserves. By mean of the improved entropy weight-order relationship weight determination method, the evaluation model of kullback leibler-technique for order preference by similarity to an ideal solution (KL-TOPSIS) emergency material reserve location based on relative entropy is established. On this basis, 10 regional storage sites in Beijing are selected for evaluation.

The results show that the evaluation model of the location of emergency material reserve not only respects the objective knowledge, but also considers the subjective information of the experts, which makes the ranking result of the location of the emergency material reserve more accurate and reliable.

Firstly, the modification factor is added to the calculation formula of traditional entropy weight method to complete the improvement of entropy weight method. Secondly, the order relation analysis method is used to assign subjective weights to the indicators. The principle of minimum information entropy is introduced to determine the comprehensive weight of the index. Finally, KL distance and TOPSIS method are combined to determine the relative entropy and proximity degree of alternative solutions and positive and negative ideal solutions, and the scientific and effective of the method is proved by case study.