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The purpose of the study is to investigate strategies for enhancing pollution oversight by local governments while reducing government-enterprise collusion (GEC) levels. Additionally, the factors influencing pollution control efforts at incineration plants are explored. Potential approaches to improving them and for effectively reducing waste incineration pollution are suggested.

The authors examined the most effective methods for mitigating incineration-related pollution and preventing collusion and developed a differential game model involving interactions between local governments and incineration plants. The findings of this work have significant policy implications for central governments worldwide seeking to regulate waste incineration practices.

The results indicate that, first, elevating environmental assessment standards can incentivize local governments to improve their oversight efforts. Second, collusion between incineration plants and local governments can be deterred by transferring benefits from the plants to the local government, while increased supervision by the central government and the enforcement of penalties for collusion can also mitigate collusion. Third, both central and local governments can bolster their supervisory and penalty mechanisms for instances of excessive pollution, encouraging incineration plants to invest more in pollution control. Finally, when the central government finds it challenging to detect excessive incineration-related pollution, enhancing rewards and penalties at the local government level can be a viable alternative.

This study stands out by considering the dynamic nature of pollutants. A differential game model is constructed which captures the evolving dynamics between local governments and incineration plants, offering insights regarding the prevention of collusion from a dynamic perspective. The findings may provide a valuable reference for governments as they develop and enforce regulations while motivating incineration plants to actively engage in reducing waste-incineration pollution.

Silicon-containing groups were introduced into fluoroacrylate polymer to further improve the comprehensive performance of pressure-sensitive adhesive (PSA) for expanded polytetrafluoroethylene (ePTFE) bonding.

A series of silicon-containing fluorinated acrylic copolymers were synthesized through free radical solution polymerization with vinyloxy trimethylsilane, allyltrimethylsilane, 3-(trimethoxysilyl)propyl methacrylate or 1,3,5-tris(3,3,3-trifluoropropyl) methylcyclotrisiloxane as silicon monomers, and comprehensive performance of the copolymers was evaluated based on Fourier transform infrared (FTIR) spectroscopy, X-ray photoelectron spectroscopy (XPS), gel permeation chromatography, glass transition temperatures (T_g), differential scanning calorimetry, thermogravimetric analysis, water contact angle, the track, 180° peel strength, and shear holding power.

Based on the FTIR and XPS results, it is confirmed that the silicon monomers were successfully introduced into the fluorinated acrylate copolymer. XPS analysis indicated that the silicon groups had the tendency to enrich on the surface of the film, thereby reducing the F content on the film surface. The glass transition temperatures (T_g) of the PSAs increased when silicon monomers were introduced, while the thermal stability declined. The contact angles of the acrylic PSA films were increased with the introduction of silicon monomers. From the perspective of bonding performance, the track, 180° peel strength and shear holding power decreased to varying degrees compared to silicon-free PSA, except significantly elevated holding power with MPS as the silicon monomer.

Silicon-containing fluorinated acrylic copolymers were synthesized, and the comprehensive performance was evaluated as PSAs of ePTFE for the first time.

The purpose of this study is to examine whether service innovation capability can affect firm performance in the architecture, engineering and construction (AEC) context, and, if so, how.

This study developed a theoretical framework illustrating the performance impacts of service innovation capability through the business model in the AEC sector. An empirical study was conducted to test the hypotheses using 374 valid questionnaires using structure equation model (SEM).

The results verify that service innovation capability positively influences firm performance mediated by the business model. As to the direct effect, service innovation capability is positively associated with firm performance.

This study highlights how service innovation capability affects performance and reveals the underlying mechanism.

We aim to empirically investigate the effect of affiliated banker directors (ABDs) on corporate tax avoidance. Furthermore, we conduct cross-sectional analyses on the impact of ABDs and explore the underlying mechanisms through which ABDs might influence corporate tax avoidance.

Using a large sample between 1999 and 2016, we empirically examine the impact of ABDs on corporate tax avoidance. We address the endogeneity concerns through an instrumental variable approach and robustness tests with alternative measures of ABDs and corporate tax avoidance.

Our results demonstrate that firms with ABDs exhibit lower levels of corporate tax avoidance. This negative association persists after controlling for potential endogeneity issues and is robust to alternative measures. We further document that the negative effect is stronger when firms are more bank-dependent and financially constrained. Our results indicate that ABDs limit corporate tax avoidance by strengthening corporate governance, mitigating information risks and protecting their reputational capital.

This research extends the existing literature by exploring the influence of ABDs on corporate accounting policies, particularly tax avoidance. These findings enhance our understanding of how directors’ banking experience bolsters corporate governance, information transparency and reputation, ultimately safeguarding stakeholder interests. This paper offers valuable implications for both financial practitioners and policymakers.

With respect to severe working conditions such as heavy load and impact, this paper aims to investigate the friction reduction and anti-wear performance of kaolin and molybdenum dialkyl dithiophosphate (MoDDP) composite lubricant additives to improve the lubrication effect of a single additive.

A four-ball friction test was carried out to determine the optimal concentration of kaolin and organic molybdenum additives and the tribological properties of the kaolin/MoDDP composite lubricant additives. A ring block test of composite lubricant additives was designed to investigate its lubrication performance under the severe working conditions of low speed, heavy load and impact.

The results showed that the optimal addition mass fractions of kaolin and MoDDP were 4.0 and 1.5 Wt.%, respectively, when kaolin and MoDDP were used as single lubricant additives. Compared with the single additive, the 4.0 Wt.% kaolin/1.5 Wt.% MoDDP composite lubricant additive showed excellent friction reduction and anti-wear effects under heavy load and impact conditions. Physicochemical analysis of the wear surface revealed that the lamellar kaolin additive and MoDDP had excellent synergistic effects, and the friction process promoted the generation of lubricant films containing a chemically reactive layer of MoS₂, MoO₂, FeS₂ and Fe₂O₃ and a physically adsorbent layer containing SiO₂ and Al₂O₃, which play important roles in anti-wear and friction reduction.

The excellent friction reduction and anti-wear effects of lamellar silicate minerals and the excellent antioxidant properties and good synergistic effects of molybdenum were comprehensively used to develop the composite additives with great lubricating properties.

This paper aims to delve into the nuanced relationship between corporate governance dynamics, human capital disclosure and their impact on the competitive positioning of Japanese listed companies. The study primarily examines how these factors influence employee engagement, a critical determinant of overall business competitiveness.

Panel data for Japanese listed companies for FY 2019 to FY 2021 were analysed using multiple regression analyses with two models.

The results indicate that the presence of independent and female board members has a positive impact on human capital disclosure. Surprisingly, employee engagement was found to be negatively related with human capital disclosure, signifying a potential trade-off between transparency and engagement.

Amidst the escalating emphasis on non-financial information and corporate social responsibility, this paper unveils a previously underexplored aspect of Japanese corporate competitiveness. Specifically, this study offers a fresh empirical perspective on the relationship between corporate governance, human capital disclosure and employee engagement in Japanese listed companies, a topic with limited academic research and no legal regulations in Japan. The findings have significant implications for companies seeking to enhance their human capital disclosure and employee engagement practices, especially in light of the growing focus on non-financial information and social responsibility.

Globally, co-production is of great significance in promoting neighborhood regeneration. However, in the Chinese context, characterized by a governance system with strong government discourse power and a tradition of passive public participation, co-production has faced significant challenges. To address issues, this paper aims to deeply understand the co-production behaviors and strategy choices of local governments and residents in the co-produced neighborhood regeneration.

An evolutionary game approach was utilized as the research method to analyze the interest interactions between the two parties, the differences and similarities in strategy choices and the influencing factors in government and resident-initiated project types, respectively. Chongqing was selected as the case area for empirical analysis, with data derived from project materials and in-depth interviews.

This study revealed dynamic interactions between local governments and residents, significant differences between the two project types regarding co-production levels, the positive role of residents' perceived loss and the effect of marginal benefits on critical influencing factors.

Drawing upon co-production theory, this paper elucidates how different levels of co-production are implemented and highlights the differences between the two types of neighborhood regeneration projects within governance systems characterized by strong state discourse power and a lack of public participation tradition. It addresses current issues and provides critical references for government policymakers and urban planners to make informed decisions and promote co-produced neighborhood rehabilitation projects.

This study aims to explore how the structure of the board of directors is influenced by national informal culture values and the strength of formal institutional environments, as measured through legal regulations, market conditions and investor protection regulations.

This study analyzes data from 432 companies listed in the S&P Global 1200 index using structural equation modeling. National cultural dimensions from Hofstede’s (2011) framework capture informal cultural aspects, while the World Bank’s Worldwide Governance Indicators assess formal institutions. This study examines board structure in terms of leadership style, board size, board independence, board committee structure and board diversity.

The results reveal that national cultural values are negatively associated with rule of law institutions, indicating that culture can substitute for legal institutions, acting as “soft” regulation. Cultural values establish social norms and accountability when legal frameworks are weak. In addition, national culture positively relates to open market institutions, enhancing transparency, fairness and competition in strong markets. The findings also show that national culture and formal institutions significantly shape managerial perceptions of the board’s role and structure, impacting how firms prioritize monitoring versus resource provision.

The findings offer valuable insights for managers in diverse institutional contexts, enabling them to adjust board structures according to cultural and institutional factors.

The research advocates for tailored governance practices that fit specific institutional and cultural contexts. Multinational corporations can benefit from customizing their governance structures according to the cultural and institutional environments of the countries in which they operate.

This paper contributes to existing literature by focusing on complementarity as well as substitution mechanisms between national cultural characteristics and formal institutions in shaping board structure.

The integration of social media and e-commerce has resulted in a rising phenomenon among individual content providers (ICPs), who used to offer free content, to provide consumers with paid content, such as online courses, Q&As or consultations. Despite the prevalence of ICPs’ content monetization, empirical research has rarely studied its underlying mechanism. This paper examines how the characteristics of free content contributed by ICPs on social media platforms influence their paid content sales, focusing on the perspective of human brand.

The empirical setting is an online knowledge exchange platform, where users are allowed to provide free content (e.g. answers) on the social media platform and launch paid content (e.g. lectures) on the e-commerce platform. A machine learning technique is employed to construct measures for the characteristics of free content, and fixed-effects estimation is presented to confirm which factors have a significant influence on the sales of paid content.

The empirical results show that the quality, diversity and expertness of free content have a significant positive impact on the sales of the ICP-paid content, with the brand popularity of ICP playing a mediating role.

This study is the first attempt to demystify the relationship between content contribution and ICPs’ content monetization from the perspective of human brand. The findings validate the effectiveness of the “Selling by Contribution” strategy and provide valuable insights for ICPs and social media platforms.

This study aims to identify the determinants of housing affordability in an effort to inform policy.

The authors use econometric analysis to determine variables that impact housing affordability in the USA.

The authors find that affordability depends on a number of demographic factors as well as physical characteristics of properties, including average age of homeowner, family size and average dwelling square footage. The authors also find that vacancy rates, increase in house price and median family income also have a significant impact on housing affordability. Additionally, the authors find that households with high-cost burdens are more vulnerable to mortgage rates and property taxes than those with moderate-cost burdens. As a result, changes in economic or policy variables tend to have a disproportionate impact on high-cost-burdened households, and they are more vulnerable to economic and policy shocks.

To date, the literature has not done a systematic investigation of housing affordability using detailed census data.