Search results

Extant studies propose music sentiment as a novel measure of individuals’ sentiment. These studies argue that individuals’ choice of music reflects their emotional condition in real time and influences their cognitive ability, making it a powerful tool for assessing their mood. This study aims to use music sentiment as a proxy for auditors’ mood and explore its impact on audit quality.

A sample of the US firms from 2017 to 2020 is used in the study. The authors apply the ordinary least squares regressions and the logit regressions to the audit quality models. The authors use absolute discretionary accruals and the propensity to meet or beat earnings forecasts as proxies for audit quality and calculate a stream-weighted average sentiment measure for Spotify’s Top-200 songs of each day during the audit period of a client firm to capture the sentiment of auditors.

The authors find that music sentiment is positively associated with audit quality. The result is consistent with the mood maintenance hypothesis, which suggests that a positive mood can induce auditors to be more careful in risky situations. Furthermore, the result is robust to various sensitivity analyses.

The study contributes to the scarce literature that focuses on auditors’ emotional state and highlights the importance of monitoring auditor mindset during the audit period.

In smart cities striving for innovation, development, and prosperity, hydrogen offers a promising path for decarbonization. However, its effective integration into the evolving energy landscape requires understanding regional intricacies and identifying areas for improvement. This chapter examines hydrogen transport from production to utilization, evaluating technologies’ pros, cons, and process equations and using Analytic Hierarchy Process (AHP) as a Multi-Criteria Decision-Making (MCDM) tool to assess these technologies based on multiple criteria. It also explores barriers and opportunities in hydrogen transport within the 21st-century energy transition, providing insights for overcoming challenges. Evaluation criteria for hydrogen transport technologies were ranked by relative importance, with energy efficiency topping the list, followed by energy density, infrastructure requirements, cost, range, and flexibility. Safety, technological maturity, scalability, and compatibility with existing infrastructure received lower weights. Hydrogen transport technologies were categorized into three performance levels: low, medium, and high. Hydrogen tube trailers ranked lowest, while chemical hydrides, hydrail, liquid organic hydrogen carriers, hydrogen pipelines, and hydrogen blending exhibited moderate performance. Compressed hydrogen gas, liquid hydrogen, ammonia carriers, and hydrogen fueling stations demonstrated the highest performance. The proposed framework is crucial for next-gen smart cities, cutting emissions, boosting growth, and speeding up development with a strong hydrogen infrastructure. This makes the region a sustainable tech leader, improving air quality and well-being. Aligned with Gulf Region goals, it is key for smart cities. Policymakers, industries, and researchers can use these insights to overcome barriers and seize hydrogen transport tech opportunities.

This study aimed to uncover the characteristics of both misinformation and refutations as well as the associations between different aspects of misinformation and corresponding ways of rebutting it.

Leveraging Hovland's persuasion theory as a research lens and taking data from two Chinese refutation platforms, we characterized the topics of COVID-19-related misinformation and refutations, misinformation communicator, persuasion strategies of misinformation, refutation communicators and refutation strategies based on content analysis. Then, logistic regressions were undertaken to examine how the characteristics of misinformation and refutation strategies interacted.

The investigation into the association between misinformation and refutations found that distinct refutation strategies are favored when debunking particular types of misinformation and by various kinds of refutation communicators. In addition, several patterns of persuasion strategies were identified.

This study had theoretical and practical implications. It emphasized how misinformation and refutations interacted from the perspective of Hovland's persuasion theory, extending the scope of the existing literature and expanding the classical theory to a new research scenario. In addition, several patterns of persuasion strategies used in misinformation and refutation were detected, which may contribute to the refutation practice and help people become immune to misinformation.

This research is among the first to analyze the relationships between misinformation and refutation strategies. Second, we investigated the persuasion strategies of misinformation and refutations, contributing to the concerning literature. Third, elaborating on Hovland’s persuasion theory, this study proposed a comprehensive framework for analyzing the misinformation and refutations in China during the COVID-19 pandemic.

On the basis of demand survey feedback from individuals with disabilities and caregivers, this study designed two sets of functional garments for long-term bedridden patients, with the primary objective of increasing convenience and reducing the physical workload of caregivers.

Wear trials were conducted by employing 24 subjects to perform 11 different tasks to compare the performance of the two newly developed garments with that of conventional hospital patient apparel. Task operation time, heart rate (HR), electromyography (EMG) signals, and subjective perceptions were evaluated.

The new functional garments reduced the time required to perform tasks by 29–79%, maintained the average HR of caregivers at approximately the resting threshold and resulted in a 37–74% reduction in the root mean square (RMS) of the EMG at the arm muscles in the private and thigh nursing tasks. All the subjective and objective evaluation results of the caregivers demonstrated varying degrees of correlation.

This study has practical implications for the design of functional clothing for long-term bedridden patients and provides guidance for evaluating the ergonomics of garments that can be utilized only with caregiver support.

In contrast to previous studies that focused primarily on individuals with disabilities while overlooking the indispensable role of caregivers in the nursing process, this study shifted its emphasis to long-term bedridden patients who relied exclusively on caregivers for daily activities. Additionally, this study attempted to analyze the correlations between the evaluation parameters to explore the relationships between the evaluation methods.

The purpose of this study is to assess the incorporation of fiber reinforced polymer (FRP) bars in concrete as a reinforcement enhances the corrosion resistance in a concrete structure. However, FRP bars are not practically used due to a lack of standard codes. Various codes, including ACI-440-17 and CSA S806-12, have been established to provide guidelines for the incorporation of FRP bars in concrete as reinforcement. The application of these codes may result in over-reinforcement. Therefore, this research presents the use of a machine learning approach to predict the accurate flexural strength of the FRP beams with the use of 408 experimental results.

In this research, the input parameters are the width of the beam, effective depth of the beam, concrete compressive strength, FRP bar elastic modulus and FRP bar tensile strength. Three machine learning algorithms, namely, gene expression programming, multi-expression programming and artificial neural networks, are developed. The accuracy of the developed models was judged by R², root means squared and mean absolute error. Finally, the study conducts prismatic analysis by considering different parameters. including depth and percentage of bottom reinforcement.

The artificial neural networks model result is the most accurate prediction (99%), with the lowest root mean squared error (2.66) and lowest mean absolute error (1.38). In addition, the result of SHapley Additive exPlanation analysis depicts that the effective depth and percentage of bottom reinforcement are the most influential parameters of FRP bars reinforced concrete beam. Therefore, the findings recommend that special attention should be given to the effective depth and percentage of bottom reinforcement.

Previous studies revealed that the flexural strength of concrete beams reinforced with FRP bars is significantly influenced by factors such as beam width, effective depth, concrete compressive strength, FRP bars’ elastic modulus and FRP bar tensile strength. Therefore, a substantial database comprising 408 experimental results considered for these parameters was compiled, and a simple and reliable model was proposed. The model developed in this research was compared with traditional codes, and it can be noted that the model developed in this study is much more accurate than the traditional codes.

Village-level archives are the most basic construction unit of rural archives in China, yet the village-level archival work is the most poorly delivered. However, the evolution of the laws and rules on village-level archival work in recent years signal that Chinese village-level archival work has stepped into a new era. In this context, this article aims to review the detailed history of village-level archival legislation, examine the legislation’ implementation effect and discuss the existing problems with a view to providing improvement measures.

A historical research method is used to review the legislation’ history, and the analysis involving the implementation effect is mainly based on literature of two kinds, which are investigation reports on sample villages’ archival work carried out by scholars, and summary reports and work schemes on national or local village-level archival work given by the archival management or administrative management departments at various level.

At first, China only issued non-legal administrative orders toward village-level archival work. Later, some regions issued local rules, and finally the national rules and even Archives Law with relevant provisions were promulgated. However, their implementation faced two fundamental problems; firstly the insufficient endogenous demand for archival work in some villages, and secondly the mechanism problem involving village level archives management. The countermeasures are also discussed building on these two points.

This is the first article to systematically combine a review of the history of Chinese village-level archival legislation and in addition to examine their implementation effect including analyzing the existing problems from the macro level.

The study aims to predict a low-velocity impact on a plate reinforced with carbon nanotubes (CNTs) using machine learning models.

The first-order shear deformation plate theory (FSDT) is used to express the plate displacements filed. The Hertz nonlinear contact law is used to predict the contact between impactor and plate. Using the energy method and Hamilton’s principle, the motion equations are extracted. The six main parameters considered as inputs to machine learning models are CNTs percentage, impactor radius, plate thickness, plate length and width, CNTs distribution profile and impactor initial velocity. These input parameters are used to predict two impact targets including contact force and contact time.

As the values of the targets are continuous, the machine learning task is considered a regression problem. Therefore, this study uses different regression models to predict the targets. These regression models include linear regression, stochastic gradient descent regressor, Bayesian regression, partial least squares regression, Gaussian process regression, multilayer perceptron regressor, support vector regression and decision tree regression. To validate the effectiveness of the regression models, experiments are designed based on different evaluation metrics. The results of the experiments demonstrate that the machine learning models achieve promising performance in predicting the contact force and contact time based on the input parameters.

Due to the volume of high numerical calculations of impact mechanics to reach the response, the targets of the impact problem are predicted using a variety of machine learning methods.

This study investigates the heterogeneous impact of R&D capital market distortions (CMDs) on the quantity and quality of innovation in Chinese firms by exploring key pathways from a dual-arbitrage perspective.

Using data from Chinese A-share listed companies (2015–2021), we employ a multidimensional fixed effects model to validate the research hypotheses. Under the Systems of National Accounts (SNA, 2008) framework, we use the Bureau of Economic Analysis method to estimate enterprise R&D capital stock and the Cobb-Douglas production function to estimate R&D CMDs.

Results show that R&D CMDs drive firms toward strategic innovation, emphasizing quantity over quality. Policy arbitrage, including policy catering and rent-seeking, emerges as a pivotal mechanism under R&D CMDs, encouraging firms to prioritize quantity over quality in innovation. High-technology firms and those in the decline stage are more inclined to spearhead strategic innovation within the context of R&D CMDs.

These findings help policymakers promote high-quality innovation in Chinese enterprises by enhancing patent review mechanisms and shifting policies from quantity-driven to quality-oriented goals.

This study enriches the research on factor market distortions and innovation in emerging markets from the perspective of R&D CMDs, based on the “emerging + transitional” comprehensive framework. Unlike previous studies, which generally use enterprise R&D expenditure flow data, we apply the theory of R&D capitalization accounting to the micro-enterprise level under the SNA (2008) framework, enhancing the accuracy of R&D CMD estimations.

The growth and significance of emerging economies’ multinationals (EEMs) in the global economy have transformed the business landscape. This study constructs a conceptual framework that displays and links the prerequisites of the formation, composition and development stages of dynamic capabilities (DCs) that lead to competitive advantages in EEMs.

This study follows the preferred reporting items for systematic review and meta-analysis (PRISMA) guidelines (excluding meta-analysis) to present a systematic review of 111 empirical and conceptual academic articles published in the past 24 years in the A+, A and B tier categories in scientific journal indexes.

The findings illustrate the DCs of EEMs in terms of four components: prerequisites for formation, composition, development process and outcomes. Among these, the compositions of DCs contain four types: management capabilities of available and desired resources, agile organizational capabilities, fast-learning modes and predictive capabilities. The authors also explain the developmental stages of DCs in EEMs, which is seen as a continuous process of anticipating change, consisting of high sensitivity to opportunities, advanced knowledge absorption, resource optimization and adjustment. Additional analysis also reveals the challenges in researching and measuring DCs.

This study provides a highly synthesized multi-dimensional framework of EEMs’ DCs, which fills the research gap and contributes to the enrichment of extant theories. The results can guide most EEMs, particularly those in the manufacturing, IT and service industries, in cultivating entrepreneurship and creating a more efficient operational team to achieve competitiveness.

This research is aimed to examine how environmental pollution affects consumers' preference for self-improvement products.

Through a series of three experimental studies, this research substantiates our hypotheses by employing various manipulations of environmental pollution and examining different types of self-improvement products.

The research demonstrates that environmental pollution enhances consumers' preference for self-improvement products via the mediation of perceived environmental responsibility. And the effect is negatively moderated by social equity sensitivity.

The recurrent incidence of environmental pollution has elicited significant concern among the general public and academic scholars. An overwhelming majority of research examining the impact of pollution on consumer behavior has concentrated on its influence on environmentally friendly and healthy consumption patterns. Nevertheless, the current research proposes that pollution fosters a preference for products associated with self-improvement, mediated by perceived environmental responsibility, with the effects being moderated by social equity sensitivity.