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This study aims to examine competition between global professional service firms (GPSFs) and Chinese local audit firms (LAFs) over the past four decades, explaining the process and outcomes of this competition in relation to shifting economic policy priorities.

The authors analysed pertinent documents and media reports through the lens of strategic action field (SAF). The authors interpret the dynamics of the competition against the background of the shifting framing of Chinese economic policies.

The authors find that frame alignment with the state’s priorities in China enabled GPSFs and LAFs to secure stronger market positions relative to each other in different episodes of the Chinese policy landscape. The Chinese state’s marketisation reforms conditioned the outcome of the competition between GPSFs and LAFs. Initially, GPSFs gained access to the Chinese accounting field and achieved a strong market position by leveraging China’s “open-door” policy. This situation was reversed when China’s economic policy shifted to “going global” because Chinese LAFs pursued internationalisation framing thereby aligning with the state’s priority of internationalising the economy.

Using the lens of SAF, this study offers theorised insights into how transnational competition in the accounting field plays out in a non-Western state setting.

Fine-tuning pre-trained language models (PLMs), e.g. SciBERT, generally require large numbers of annotated data to achieve state-of-the-art performance on a range of NLP tasks in the scientific domain. However, obtaining fine-tuning data for scientific NLP tasks is still challenging and expensive. In this paper, the authors propose the mix prompt tuning (MPT), which is a semi-supervised method aiming to alleviate the dependence on annotated data and improve the performance of multi-granularity academic function recognition tasks.

Specifically, the proposed method provides multi-perspective representations by combining manually designed prompt templates with automatically learned continuous prompt templates to help the given academic function recognition task take full advantage of knowledge in PLMs. Based on these prompt templates and the fine-tuned PLM, a large number of pseudo labels are assigned to the unlabelled examples. Finally, the authors further fine-tune the PLM using the pseudo training set. The authors evaluate the method on three academic function recognition tasks of different granularity including the citation function, the abstract sentence function and the keyword function, with data sets from the computer science domain and the biomedical domain.

Extensive experiments demonstrate the effectiveness of the method and statistically significant improvements against strong baselines. In particular, it achieves an average increase of 5% in Macro-F1 score compared with fine-tuning, and 6% in Macro-F1 score compared with other semi-supervised methods under low-resource settings.

In addition, MPT is a general method that can be easily applied to other low-resource scientific classification tasks.

This study examines the impact of a novel co-teaching approach, involving collaboration between university instructors and school teachers, on pre-service teachers’ (PSTs) understanding of classroom management skills, addressing the practical challenges that often exceed the university classroom’s scope.

Using a pooled cross-sectional dataset of 513 students from a Chinese teacher training university, the study employed descriptive statistics, factor analysis and ordinary least squares (OLS) regression analysis. Focus group interviews were also conducted to explore the mechanisms underlying the co-teaching impact.

The co-teaching team effectively integrates theory with practice, enhancing student engagement and learning outcomes. Most students appreciated the co-teaching format, which positively correlated with their recognition of classroom management and the teaching profession. The success of co-teaching was linked to the authenticity brought by school teachers, including exposure to real-life cases that encouraged PSTs to actively solve educational problems.

Pre-service teacher education benefits from university-school collaboration. Inviting experienced school teachers to co-teach in university classrooms offers an efficient instructional approach, improving students’ learning experiences with less time and effort.

This study empirically demonstrates the utility of co-teaching in pre-service teacher education, particularly within China, enriching the literature on school-university partnerships.

This paper aims to compare the aging behavior of water-based coatings and solvent-based coatings in sulfuric acid environments and to discuss the related mechanism.

A sulfuric acid solution with a concentration of 5 Wt.% was selected for immersion test at 23°C. The failure behavior of the coating was studied by combining the transformation rules of the macroscopic morphology and basic properties with the results of electrochemical impedance spectrum analysis.

The results showed that the surface smoothness of the water-based coating was lower than that of the solvent-based coating. The glossiness, thickness and hardness of the water-based coating exhibited more significant changes. The electrochemical test also indicated that the water-based coating was infiltrated by a large number of corrosive media, which may have induced corrosion under the coating. In contrast, the solvent-based coating showed good shielding properties, but the adhesion was seriously affected by the corrosive medium.

This work clarified the difference of failure behavior and mechanism between water-based coatings and solvent-based coatings in acidic environment and provided a theoretical basis for the selection and mechanism research of anticorrosive coatings.

The purpose of this study is to evaluate the effect of graphene, basalt flakes and their synergy on the corrosion resistance of zinc-rich coatings. As the important heavy-duty anticorrosion coatings, zinc-rich coatings provided cathodic protection for the substrate. However, to ensure cathodic protection, a large number of zinc powder made the penetration resistance known as the weakness of zinc-rich coatings. Therefore, graphene and basalt flakes were introduced into zinc-rich coatings to coordinate its cathodic protection and shielding performance.

Three kinds of coatings were prepared; they were graphene modified zinc-rich coatings, basalt flakes modified zinc-rich coatings and graphene-basalt flakes modified zinc-rich coatings. The anticorrosion behavior of painted steel was studied by using the electrochemical impedance spectroscopy (EIS) technique in chloride solutions. The equivalent circuit methods were used for EIS analysis to obtain the electrode process structure of the coated steel system. Simultaneously, the corrosion resistance of the three coatings was evaluated by water resistance test, salt water resistance test and salt spray test.

The study found that the addition of a small amount of graphene and basalt flakes significantly improved the anticorrosion performance of coatings by enhancing their shielding ability against corrosive media and increasing the resistance of the electrochemical reaction. The modified coatings exhibited higher water resistance, salt water resistance and salt spray resistance. The graphene-basalt flakes modified zinc-rich coatings demonstrated the best anticorrosion effect. The presence of basalt scales and graphene oxide in the coatings significantly reduced the water content and slowed down the water penetration rate in the coatings, thus prolonging the coating life and improving anticorrosion effects. The modification of zinc-rich coatings with graphene and basalt flakes improved the utilization rate of zinc powder and the shielding property of coatings against corrosive media, thus strengthening the protective effect on steel structures and prolonging the service life of anticorrosion coatings.

The significance of developing graphene-basalt flakes modified zinc-rich coatings lies in their potential to offer superior performance in corrosive environments, leading to prolonged service life of metallic structures, reduced maintenance costs and a safer working environment. Furthermore, such coatings can be used in various industrial applications, including bridges, pipelines and offshore structures, among others.

The present study aims to examine the households’ attitudes and intentions to adopt an indoor air purifier against the smog crisis in India by using a comprehensive theoretical framework based on the combination of the Protective Action Decision Model (PADM) and the Theory of Planned Behavior (TPB). The United Nations Sustainable Development Goals (SDGs) 2030 also emphasized ensuring a healthy and safe life, especially by achieving SDG-3, SDG-11 and SDG-13.

Using purposive sampling, the data were collected through a survey questionnaire distributed to 382 households, and study hypotheses were assessed by using partial least squares structural equation modeling employing SmartPLS.

The results revealed that mental health risk perception (MHRP) was the most influential determinant of households’ attitudes toward adopting air purifiers, followed by smog knowledge, physical health risk perception (PHRP), information seeking and product knowledge. Notably, results revealed that households’ attitude is a leading determinant of their adoption intention toward the air purifier compared to subjective norms (SN) and perceived behavioral control (PBC).

To the best of the authors’ knowledge, the present study is the first to provide new insights into an individual’s protective behavior response toward ecological hazards by examining the households’ adoption intention toward the air purifier against the smog crisis using PADM and TPB model inclusively. In addition, the present study analyzes the impact of both PHRP and MHRP on individuals’ protective behavior separately. Also, this study provides theoretical contributions and important practical implications for the government, manufacturers and air purifier sellers.

The increasing focus of consumers on health and environmental sustainability continues to drive the demand for organic food. Despite the recognized importance of health and environmental concerns, the differential impact of these factors on organic food purchasing decisions is evident, indicating the presence of moderating variables. This investigation attempts to delineate these contingencies within the realms of socio-environmental and individual factors, paying particular attention to subjective norms, uncertainty, and egoistic values.

Using the convenience sampling method, the primary data sample was collected by a professional market research consulting firm and included 1876 usable respondents from China. Hierarchical multiple regression analysis was utilized to verify the model and test the relationships between the constructs.

The results indicated that the path from environmental concern to organic food purchase intention was significantly influenced by subjective norms and uncertainty, both of which enhance this relationship. In contrast, egoistic values appeared to dampen this effect. Uncertainty also emerged as a key factor in the link between health concerns and organic food purchase intention, albeit with an opposite impact, weakening the relationship.

This study provides useful insights for academics and marketers to understand the complex phenomenon of organic consumer behavior. This result indicates that marketers can target reference groups to develop organic food marketing strategies.

Few studies have proposed and validated a model with these moderating factors collectively to study the purchase intention of organic food consumers in China.

Research on technology acceptance of online entertainment with age, gender and cultural factors as moderator, is rarely conducted. Previous research predominantly focused on age or gender as moderator, neglecting the influence of cultural factors. Therefore, this study aims to investigate acceptance of online entertainment technology, incorporating age, gender and cultural factors as moderator.

Data were collected through a survey comprising 1,121 individuals aged 14–24 years from three cities in Indonesia. The proposed theoretical model examined the causal effect of acceptance and moderating effects due to individual gender, age, power distance, individualism, feminism and uncertainty avoidance (AU). Subsequently, structural equation modeling was used to evaluate the theoretical model, and the results confirmed several findings from previous research.

The findings confirmed the positive direct impact of habit and price value (PV) on behavioral intention and hedonic motivation, as well as social influence on habit. The recent findings derived from the moderating effect analysis showed that age, individualism and feminism played a moderating role in the effects on individual intention due to habit. Additionally, gender and AU moderated the effects on individual habits due to hedonic motivation.

This research contributes to the limited knowledge of technology acceptance of online entertainment, and also integrates the causal effects of individual intention due to habit, PV, hedonic motivation and social influence, considering the moderating role of culture, age and gender. Consequently, the investigation provides valuable insights into the literature by presenting evidence of age, gender and cultural differences in acceptance. Furthermore, it offers practical guidance to online entertainment application developers on designing applications to satisfy consumers of different ages, genders and cultures.

With the pandemic reshaping healthcare delivery, telemedicine has emerged as a vital solution for overcoming access barriers, particularly in resource-constrained settings. Hence, this study explores the key drivers behind the sustained use of telemedicine services in low-income countries during the post-pandemic period.

Using a quantitative research approach and purposive sampling technique, 273 valid responses were gathered from participants in Bangladesh. A comparative analysis utilizing partial least squares structural equation modeling (PLS-SEM) and fuzzy-set qualitative comparative analysis (fsQCA) were conducted to ensure greater accuracy.

The PLS-SEM analysis revealed that expectation confirmation and perceived ease of use positively influence satisfaction. Similarly, perceived usefulness and perceived ease of use directly impact Attitude toward telemedicine services. However, perceived usefulness and perceived security were not significantly associated with satisfaction and attitude toward telemedicine services, respectively. The findings highlight that user satisfaction drives continuance use intention for telemedicine services, but only when it also cultivates a positive attitude toward telemedicine services. While the PLS-SEM findings indicate that perceived usefulness has no significant relationship with satisfaction and perceived security is not significantly associated with attitude toward telemedicine services, the fsQCA results offer a different perspective. fsQCA reveals that perceived usefulness retains a significant association with satisfaction and that perceived security, regardless of whether its effect is high or low, is equally effective in contributing to the intention for continuous telemedicine use. These findings underscore fsQCA’s ability to provide deeper insights into the complex causal relationships among the antecedents.

The findings provide valuable insights for hospitals, doctors and telemedicine providers on retaining existing users. Additionally, governments can leverage this information to address healthcare disparities between urban and rural areas. The study also identifies strategies to reduce costs and improve the efficiency of healthcare services.

This study advances telemedicine research by employing the extended technology continuance theory (ETCT) alongside a hybrid analytical approach that integrates PLS-SEM and fsQCA. It highlights that telemedicine organizations can boost patient confidence and encourage continued use by enhancing satisfaction and cultivating a positive user attitude. The innovative use of ETCT and the combined methodologies provide a comprehensive analysis, offering actionable strategies to retain telemedicine users in low-income countries during the post-pandemic period.