Huei-Jyun Shih, Ying-Chieh Lee, Jing-Ru Pan and Claire Chung
This study aims to address these challenges by enhancing the resistance of Ag-based pastes to corrosion and sulfurization, thereby improving their performance and weatherability…
Abstract
Purpose
This study aims to address these challenges by enhancing the resistance of Ag-based pastes to corrosion and sulfurization, thereby improving their performance and weatherability in high-power and high-frequency electronic applications.
Design/methodology/approach
This study investigates the influence of Sn doping in W-doped Ag paste to enhance resistance against electrochemical corrosion and sulfurization. A systematic examination was conducted using transient liquid phase sintering and solid–liquid inter-diffusion techniques to understand the microstructural and electrochemical properties.
Findings
This study found that Sn addition in W-doped Ag paste significantly improves its resistance to electrochemical corrosion and sulfurization. The sintering process at 600°C led to the formation of an Ag2WO4 phase at the grain boundaries, which, along with the presence of Sn, effectively inhibited the growth of Ag2WO4 grains. The 0.5% Sn-doped samples exhibited optimal anti-corrosion properties, demonstrating a longer grain boundary length and a passivation effect that significantly reduced the corrosion rate. No Ag2S phase was detected in the weatherability tests, confirming the enhanced durability of the doped samples.
Originality/value
The findings of this study highlight the potential of Sn-doped Ag-W composites as a promising material for electronic components, particularly in environments prone to sulfurization and corrosion. By improving the anti-corrosion properties and reducing the grain size, this study offers a new approach to extending the lifespan and reliability of electronic devices, making a significant contribution to the development of advanced materials for high-power and high-frequency applications.
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Hongtao Shen, Jing Pan, Gary Monroe, Jiaxing You and Huiying Wu
COVID-19 has forced audit firms to change the way they operate. One change has been to rely more on information technology (IT) and IT human capital to overcome COVID-19-related…
Abstract
Purpose
COVID-19 has forced audit firms to change the way they operate. One change has been to rely more on information technology (IT) and IT human capital to overcome COVID-19-related challenges. We refer to audit firms’ use of these two resources as audit firm informatization (AFI). It is important to understand whether AFI helps audit firms address challenges created by the pandemic. Thus, this study examines the impact of AFI on audit quality during the COVID-19 pandemic in China with a focus on IT human capital.
Design/methodology/approach
We use a mixed-methods approach. First, we perform multivariate regression analyses on archival data. Specifically, we investigate the relationship between IT human capital and audit quality and the two mechanisms (i.e. improved efficiency and reduced audit risk) underlying the relationship. We also investigate how this relationship is moderated by features of clients, audit firms and individual auditors. Then we use interviews to corroborate the results of our regression analyses.
Findings
Our analyses of archival data show that IT human capital positively affects audit quality through improved efficiency and reduced audit risk and that this positive impact is more pronounced for clients in non-manufacturing industries, those with a more opaque information environment, audit firms with greater industry coverage and individual auditors with less experience. Our interview data indicate that audit firms with more advanced AFI and a higher level of IT human capital in particular are less disrupted by the pandemic and are better able to use IT to address challenges associated with COVID-19. Furthermore, the results confirm that improved efficiency and reduced audit risk are the mechanisms through which AFI enhances audit quality. Finally, we identify issues associated with the use of IT.
Originality/value
This study is the first to investigate how IT human capital (and by extension AFI) influences audit quality in the context of the COVID-19 pandemic. Our findings should be of interest to practitioners and setters of auditing standards.
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Vasilii Erokhin and Tianming Gao
Sustainable development is inseparable from rational and responsible use of resources and promotion of green entrepreneurship. The contemporary green development agenda…
Abstract
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.
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Shang Zhang, Jie Duan and Riza Yosia Sunindijo
The COVID-19 pandemic and the corresponding control measures have harmed the mental health of professionals working in the construction industry. Existing research has also…
Abstract
Purpose
The COVID-19 pandemic and the corresponding control measures have harmed the mental health of professionals working in the construction industry. Existing research has also indicated that demographic characteristics are leading variables causing differences in individual’s perceptions on mental health and psychosocial hazardous factors. Combining these, this research aims to compare the differences and similarities of the perceived mental health outcomes and psychosocial hazards among construction professionals with different demographic characteristics during the pandemic.
Design/methodology/approach
Using a questionnaire survey, data were collected from 531 construction professionals working in Chinese construction companies, which were analyzed quantitatively using mean score comparative analysis, Mann–Whitney U test and Kruskal–Wallis H test, as well as Spearman’s correlation analysis.
Findings
The results indicate that construction professionals with different ages, years of working experience and positions are exposed to different psychosocial hazards, resulting in different mental health conditions during the pandemic. Age and years of working experience are also strong predictors of the level of depression and anxiety experienced by construction professionals; that is, mental ill health tends to decrease with the increase of age and experience. Male department/unit heads, working in a company office environment for a private company and aged 31–40 years old with 11–20 years of working experience, tend to have the best mental health condition. In contrast, psychosocial hazards are more likely to produce the most serious impact on male site-based construction professionals working for a state-owned company, either with less than one year of working experience or in a senior management position.
Originality/value
Despite the significant contribution of the construction industry to the global economy, the differences and similarities of the mental health outcomes and psychosocial hazards among construction professionals with different demographic characteristics during the pandemic remain unknown. This research, therefore, reveals the mental health outcomes and psychosocial hazard impacts among different types of construction professionals during the pandemic. Specifically, this research unveils the important personal characteristics which are closely associated with poor mental health and the stronger impacts of psychosocial hazards on the mental health of construction professionals during the pandemic. The results are valuable for governments and construction companies to formulate targeted mental health intervention strategies during future public health emergencies.
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Jianlei Han, Stewart Jones, Zini Liang, Zheyao Pan and Jing Shi
This paper examines the evolving landscape of accounting and finance research on the Chinese capital market, building on a previous study published at Abacus in 2018.
Abstract
Purpose
This paper examines the evolving landscape of accounting and finance research on the Chinese capital market, building on a previous study published at Abacus in 2018.
Design/methodology/approach
By incorporating data from 1999 to 2023, our analysis offers a detailed examination of shifts in academic focus, methodological advancements and thematic expansions over the last quarter-century.
Findings
The study reveals a substantial increase in accounting and finance publications related to the Chinese capital market in both Tier 1 and Asia-Pacific journals. The dynamic growth of the Chinese capital market during this period reflects profound economic transformations, characterized by technological innovations, sustainability commitments and regulatory reforms.
Originality/value
We conclude that the globally important Chinese capital market has attracted increasing academic attention, significantly advancing the understanding of accounting and finance research in China’s capital market.
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Lei Wei, Pan Xie, Jing Guang Hu, Zhen Hao Zeng, Pei Yang, Feihui Yang, Jia Jun He and Song Chen
The purpose of this paper is to study the relationship between high temperature oxidation and temperature rise rate of engine oil attempted to explore a new indicator to evaluate…
Abstract
Purpose
The purpose of this paper is to study the relationship between high temperature oxidation and temperature rise rate of engine oil attempted to explore a new indicator to evaluate oil degradation.
Design/methodology/approach
Accelerated oxidation test combined with molecular simulation and road test is carried out in this paper. The temperature rise characteristics of mineral oil and synthetic oil under different oxidation temperatures (140°C, 155°C and 170°C) and time (50 h, 100 h, 150 h and 200 h) were determined by accelerated oxidation. The mechanism of temperature change characteristics of used oils was analyzed with molecular simulation. Two experimental vehicles carried six road tests with synthetic and mineral oil.
Findings
The results of this study show that the temperature rise rate of oxidized mineral and synthetic oil is higher than the new oil. The temperature rise rate is proportional to the oxidation time and oxidation temperature. The synthetic engine oil temperature rise rate is lower than that of the mineral engine oil. The same result was obtained in road tests. Molecular simulation verifies that small molecules were generated after oil oxidation which results in intermolecular friction and increased heat generation.
Originality/value
This paper indicates that temperature rise rate has potential to be taken as an indicator to evaluate oil oxidation which provides a new way for engine oil analysis.
Peer review
The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-05-2024-0177/
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Jinzhou Li, Jie Ma, Yujie Hu, Li Zhang, Zhijie Liu and Shiying Sun
This study aims to tackle control challenges in soft robots by proposing a visually-guided reinforcement learning approach. Precise tip trajectory tracking is achieved for a soft…
Abstract
Purpose
This study aims to tackle control challenges in soft robots by proposing a visually-guided reinforcement learning approach. Precise tip trajectory tracking is achieved for a soft arm manipulator.
Design/methodology/approach
A closed-loop control strategy uses deep learning-powered perception and model-free reinforcement learning. Visual feedback detects the arm’s tip while efficient policy search is conducted via interactive sample collection.
Findings
Physical experiments demonstrate a soft arm successfully transporting objects by learning coordinated actuation policies guided by visual observations, without analytical models.
Research limitations/implications
Constraints potentially include simulator gaps and dynamical variations. Future work will focus on enhancing adaptation capabilities.
Practical implications
By eliminating assumptions on precise analytical models or instrumentation requirements, the proposed data-driven framework offers a practical solution for real-world control challenges in soft systems.
Originality/value
This research provides an effective methodology integrating robust machine perception and learning for intelligent autonomous control of soft robots with complex morphologies.
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Lu Chen, Jing Jia, Manling Xiao, Chengzhen Wu and Luwen Zhang
This research exclusively focuses on China’s elderly Internet users given how severe a threat disinformation has become for this particular population group as social media…
Abstract
Purpose
This research exclusively focuses on China’s elderly Internet users given how severe a threat disinformation has become for this particular population group as social media platforms thrive and the number of elderly netizens grows in China. The purpose of this study is to explore the mechanism of how elderly social media users’ intention to identify false information is influenced helps supplement the knowledge system of false information governance and provides a basis for correction practices.
Design/methodology/approach
This study focuses on the digital literacy of elderly social media users and builds a theoretical model of their intention to identify false information based on the theory of planned behaviour. It introduces two variables – namely, risk perception and self-efficacy – and clarifies the relationships between the variables. Questionnaires were distributed both online and offline, with a total of 468 collected. A structural equation model was built for empirical analysis.
Findings
The results show that digital literacy positively influences risk perception, self-efficacy, subjective norms and perceived behavioural control. Risk perception positively influences subjective norms, perceived behavioural control and the attitude towards the identification of false information. Self-efficacy positively influences perceived behavioural control but does not significantly impact the intention to identify. Subjective norms positively influence the attitude towards identification and the intention to identify. Perceived behavioural control positively influences the attitude towards identification but does not significantly impact the intention to identify. The attitude towards identification positively influences the intention to identify.
Originality/value
Based on relevant theories and the results of the empirical analysis, this study provides suggestions for false information governance from the perspectives of social media platform collaboration and elderly social media users.
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This study aims to examine why women transition from wage work to self-employed entrepreneurship, the seemingly insecure and unruly economic sector compared with the stable iron…
Abstract
Purpose
This study aims to examine why women transition from wage work to self-employed entrepreneurship, the seemingly insecure and unruly economic sector compared with the stable iron rice bowl and the fancy spring rice jobs.
Design/methodology/approach
Based on in-depth interviews in Zhejiang, the entrepreneurial hotbed in coastal China, this study examines the experiences of self-employed female entrepreneurs who used to work in the iron rice bowl and the spring rice jobs and explores their nonconventional career transition and its gendered implications.
Findings
This study finds that these women quit their previous jobs to escape from gendered suppression in wage work where their femininity was stereotyped, devalued or disciplined. By working for themselves, these women embrace a rubber rice bowl that allows them to improvise different forms of femininity that are better rewarded and recognized.
Originality/value
The study contributes to studies on gender and work by framing femininity as a fluid rather than a fixed set of qualities and fills the research gap by illustrating women’s agency in reacting to gender expectations in certain workplaces. The study develops a new concept of rubber rice bowl to describe how entrepreneurship, a seemingly women-unfriendly sphere, attracts women by allowing them to comply with, resist, or improvise normative gender expectations.
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Neng Shen, Jing Zhang and Yangchun Cao
In the context of open innovation, more and more enterprises are leveraging innovation networks to drive disruptive innovation performance, but there is no consensus on the…
Abstract
Purpose
In the context of open innovation, more and more enterprises are leveraging innovation networks to drive disruptive innovation performance, but there is no consensus on the relationship between network embeddedness and enterprise disruptive innovation performance. This paper aims to systematically explore the relationship between them.
Design/methodology/approach
This paper constructs a multi-level network embeddedness model and uses 58 independent studies as samples to explore the relationship between multi-level network embeddedness and enterprise disruptive innovation performance by meta-analysis.
Findings
First, network embeddedness at the enterprise and regional levels will promote the improvement of disruptive innovation performance. Although industrial relationship embeddedness will promote the improvement of disruptive innovation performance, its structural embeddedness will bring negative effects. Second, in terms of mediating effect, policy-oriented support will promote the relationship between network embeddedness and disruptive innovation performance at the enterprise and industry levels. Compared with large enterprises, small- and medium-sized enterprises will have more advantages in the performance of multi-level network embedding and disruptive innovation performance. Under the subjective performance measurement method, the promotion effect of multi-level network embedding is more prominent.
Research limitations/implications
This study enriches the theoretical research of network embeddedness and disruptive innovation and provides management enlightenment for the network embeddedness strategy of enterprise disruptive innovation. Limited by data samples and article length, future research can further expand literature samples to test the stability of variable relationships and test the moderating effects of more internal and external factors.
Originality/value
First, it constructs a theoretical analysis model of “point-line-surface” multi-level network embedding and disruptive innovation performance of enterprises and expands the theoretical analysis framework of network embedding and disruptive innovation performance. The second is to explore the influence mechanism of multi-level network embeddedness and enterprise disruptive innovation performance. Third, it deepens the theoretical understanding of the moderating variables of the impact of network embeddedness and enterprise disruptive innovation performance.