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We employ an experiment with experienced Chinese auditors to examine how family firm structures influence auditors' reliance on management's explanations for evidence and their assessments of fraud risk. Our findings indicate that for firms with family ownership, high levels of family managerial control cause auditors to rely less on management's explanations and assess higher levels of fraud risk when a firm's control environment is strong. However, when the control environment is weak, auditors' judgments are not influenced by family firm structure.

At present, research on the preparation of corrosion inhibitors using modified pyrimidine derivatives is still blank. The purpose of this study is to synthesize a new cationic mercaptopyrimidine derivative quaternary ammonium salt, known as DTEBTAC, that can be used as a corrosion inhibitor to slow down the metal corrosion problems encountered in oil and gas extraction processes.

A new corrosion inhibitor was synthesized by the reaction of anti-Markovnikov addition and nucleophilic substitution. The weight loss method was used to study the corrosion inhibition characteristics of synthetic corrosion inhibitors. Electrochemical and surface topography analyses were used to determine the type of inhibitor and the adsorption state formed on the surface of N80 steel. Molecular dynamics simulations and quantum chemistry calculations were used to investigate the synthetic corrosion inhibitor’s molecular structure and corrosion inhibition mechanisms.

The results of the weight loss method show that when the dosage of DTEBTAC is 1%, the corrosion rate of N80 steel in hydrochloric acid solution at 90? is 3.3325 g m-2 h-1. Electrochemical and surface morphology analysis show that DTEBTAC can form a protective layer on the surface of N80 steel, and is a hybrid corrosion inhibitor that can inhibit the main anode. Quantum chemical parameter calculation shows that DTEBTAC has a better corrosion inhibition effect than DTP. The molecular dynamics simulation results show that DTEBTAC has stronger binding energy than DTP, and forms a network packing structure through hydrogen bonding, and the adsorption stability is enhanced.

A novel cationic mercaptopyrimidine derivative quaternium-ammonium salt corrosion inhibitor was designed and provided. Compared with the prior art, the preparation method of the synthesized mercaptopyrimidine derivative quaternary ammonium salt corrosion inhibitor is simple, and the presence of nitrogen-positive ions, sulfur atoms and nitrogen-rich atoms has an obvious corrosion inhibition effect, which can be used to inhibit metal corrosion during oil and gas field exploitation. It not only expands the application field of new materials but also provides a new idea for the research and development of new corrosion inhibitors.

Unlike traditional industries, the e-cigarette is an epoch-making innovative product originating in China and occupying an absolute competitive advantage in the international market. The traditional A-U model describes the laws and characteristics of technological innovation in developed countries. In contrast, the inverse A-U model depicts the process of “secondary innovation” in late-developing countries through digestion and absorption. This paper aims to find out that if the e-cigarette, as a “first innovation” industry in a late-developing country, conform to the A-U model or conform to the “inverse A-U model”.

This paper takes the patent data of e-cigarettes from 2004 to 2021 as the research object, and uses Python’s Jieba segment words to divide product innovation and process innovation, and then uses statistical analysis methods to conduct empirical analyses on these data.

Thus, an improved A-U model suitable for the e-cigarette industry is proposed. In this model, product innovation in the e-cigarette industry appeared earlier than process innovation, but the synchronous development of product and process innovation is not lagging. The improved A-U model in the e-cigarette industry is not only different from the traditional A-U model but also does not conform to the inverse A-U model.

It is conducive to expanding and clarifying the theoretical contribution and applicable boundaries of the A-U model and has sparked thinking and exploration of the A-U model in e-cigarettes and emerging industries.

On this basis, suggestions on the development path and countermeasures of the e-cigarette industry are put forward.

Based on the e-cigarette industry, this paper takes patents as the research object and provides the method of dividing product innovation and process innovation, and proposes an A-U model suitable for the e-cigarette industry on this basis. By comparing the traditional A-U model with the inverse A-U model in latecomer countries, the background and causes of e-cigarette A-U model heterogeneity are analyzed from different stages and overall morphology. Based on this, the heterogeneity characteristics of e-cigarette innovation are summarized and sorted out.

This study examines the antecedents and dynamics of authoritarian leadership and extends the effects of managers' sleep quality to employee behavior.

On the basis of self-regulation theory, 513 unit day samples were analyzed using cross-level path analysis and a Monte Carlo simulation test.

Managers' sleep quality is positively related to authoritarian leadership and positive emotions play a mediating role. Authoritarian leadership is positively related to employees' counterproductive behavior. Managers' sleep quality affects employees' counterproductive behavior through managers' positive emotions and authoritarian leadership.

Individuals should learn to reduce stress and maintain a positive mood. Organizations should reduce employees' overtime work and work stress and find other ways to improve employees' sleep quality.

First, we considered authoritarian leadership to be dynamic and studied it on a daily basis. Second, we studied the antecedents of authoritarian leadership from the perspective of leaders' states (sleep quality and emotions). Third, we discussed the effect of managers' sleep quality on employee behavior.

Research on corporate social responsibility (CSR) within the real estate sector is limited, and the precise workings of its impact are still unclear. Under the premise that real estate enterprises face environmental uncertainty in China, this study explored the impact of CSR on real estate enterprise value.

To investigate the impact of CSR on enterprise value, we studied 111 real estate enterprises with A-shares listed on Shanghai and Shenzhen stock exchanges from 2010 to 2020, and performed empirical tests to determine the moderating effect of environmental uncertainty on this relationship.

(1) The fulfillment of corporate social responsibility (CSR) significantly influences the value of real estate enterprises. A sub-dimensional analysis reveals that fulfilling stakeholder and social welfare responsibilities within CSR positively impacts enterprise value, whereas environmental responsibility does not exert a notable effect. (2) The uncertainty associated with environmental changes profoundly affects the relationship between CSR and the value of real estate enterprises. More precisely, as environmental uncertainty increases, it amplifies the beneficial impact of CSR on enterprise value.

These findings are valuable for real estate enterprises as they navigate the transition towards sustainable development, and they also provide insight for the government in formulating policies aimed at regulating the real estate sector.

This study complements the existing discussion and research on corporate social responsibility (CSR) and enterprise value in the real estate industry, while elucidating the underlying mechanism of how environmental uncertainty mediates the relationship between the two.

Predicting commodity futures trading volumes represents an important matter to policymakers and a wide spectrum of market participants. The purpose of this study is to concentrate on the energy sector and explore the trading volume prediction issue for the thermal coal futures traded in Zhengzhou Commodity Exchange in China with daily data spanning January 2016–December 2020.

The nonlinear autoregressive neural network is adopted for this purpose and prediction performance is examined based upon a variety of settings over algorithms for model estimations, numbers of hidden neurons and delays and ratios for splitting the trading volume series into training, validation and testing phases.

A relatively simple model setting is arrived at that leads to predictions of good accuracy and stabilities and maintains small prediction errors up to the 99.273th quantile of the observed trading volume.

The results could, on one hand, serve as standalone technical trading volume predictions. They could, on the other hand, be combined with different (fundamental) prediction results for forming perspectives of trading trends and carrying out policy analysis.

The purpose of this study is to propose a path-planning strategy based on the velocity-virtual spring method to realize collision-free tasks in dynamic environments and further improve the effect.

By considering factors such as the relative velocity and direction of dynamic obstacles, the repulsive force of the robot is improved, thereby enhancing the adaptability of the strategy and achieving flexible and effective avoidance against dynamic obstacles. The attraction formula has been designed to allow the robot to have better smooth changes and higher gradients near the target, helping robots better reach the target and follow formations. Moreover, to meet the demands of the various stages during the driving process, the null space behavioral control is used to solve multi-task conflict problems and strengthen formation coordination and control.

Comparison of the planning path and formation effects through simulation and physical experiments, the results of this study show that the algorithm proposed can successfully maintain formation stability and plan smooth and safe paths in static or dynamic environments.

This paper proposes a path-planning strategy based on the velocity-virtual spring method to plan collision-free paths for formation in dynamic environments.

Three-dimensional (3D)printed skulls for neurosurgical training are increasingly being used due to the widespread access to 3D printing technology, their low cost and accuracy, as well as limitations and ethical concerns associated with using human cadavers. However, little is known about the risks of airborne particles or volatile organic compounds (VOCs) released while drilling into 3D-printed plastic models. The aim of this study is to assess the level of exposure to airborne contaminants while burr hole drilling.

3D-printed skull samples were produced using three different materials (polyethylene terephthalate glycol [PETG], white resin and Bone^STN) across three different 3D print processes (fused filament fabrication, stereolithography [SLA] and material jetting). A neurosurgeon performed extended burr hole drilling for 10 min on each sample. Spot measurements of particulate matter (PM2.5 and PM10) were recorded, and air samples were analysed for approximately 90 VOCs.

The particulate matter for PETG was found to be below the threshold value for respirable particles. However, the particulate matter for white resin and Bone^STN was found to be above the threshold value at PM10, which could be harmful for long periods of exposure without personal protective equipment (PPE). The VOC measurements for all materials were found to be below safety thresholds, and therefore not harmful.

To the best of the authors’ knowledge, this is the first study to evaluate the safety of 3D-printed materials for burr hole surgical drilling. It recommends PETG as a safe material requiring minimal respiratory control measures, whereas resin-based materials will require safety controls to deal with airborne particles.

The purpose of this paper is to explore user engagement (UE) within the Metaverse (MV) environment, emphasising the crucial role of immersive experiences (IEs). This study aims to understand how IEs influence UE and the mediating effects of hedonic value (HV) and utilitarian value (UV) on this relationship. Additionally, the authors examine the moderating impacts of user perceptions (UPs) such as headset comfort, simulation sickness, prior knowledge and ease of use on the utilisation of the MV. This study seeks to elucidate the dynamics of virtual travel at a pre-experience stage, enhancing the comprehension of how digital platforms can revolutionise UE in travel and tourism.

This study used a triangulation methodology to provide a thorough investigation into the factors influencing UE in the MV. A systematic literature review (SLR) was conducted to frame the research context and identify relevant variables. To gather empirical data, 25 interviews were performed with active MV users, supplemented by a survey distributed to 118 participants. The data collected was analysed using structural equation modelling (SEM) to test the hypothesised relationships between IEs, UPs, HV and UV and their combined effect on UE within the MV.

The findings from the SEM indicate that engaging in the MV leads to a positive IE, which significantly enhances UE. Additionally, it was discovered that HV and UV play a mediating role in strengthening the link between IEs and UE. Furthermore, UPs, including headset comfort, simulation sickness, prior knowledge and ease of use, are significant moderators in the relationship between IEs and MV usage. These insights provide a nuanced understanding of the variables that contribute to and enhance UE in virtual environments.

This research contributes original insights into the burgeoning field of digital tourism by focusing on the MV, a rapidly evolving platform. It addresses the gap in the existing literature by delineating the complex interplay between IEs, UPs and value constructs within the MV. By using a mixed-method approach and advanced statistical analysis, this study provides a comprehensive model of UE specific to virtual travel platforms. The findings are particularly valuable for developers and marketers in the hospitality and tourism sectors seeking to capitalise on digital transformation and enhance UE through immersive technologies.

With the continuous improvement of public–private partnership (PPP) projects, the participants' value creation goals are not only limited to achieving the basic performance objectives but also to realising value added. However, the effect of traditional contract management on realising the value creation objectives of PPP projects is limited. According to the view of multifunctional contract, joint-contract functions that integrate contract control and flexibility are likely to be effective in enhancing the value creation of PPP projects. This study aims to explore the effects of joint-contract functions on PPP project value creation and relevant influencing mechanism by investigating the mediating effect of in-role behaviour and extra-role behaviour.

After collecting 258 valid questionnaires from PPP professionals in China, this study used structural equation modelling to validate the hypotheses.

Contract control and flexibility can improve PPP project value creation. Specifically, contract control improves the achievement of the basic contract objectives of PPP projects, whereas contract flexibility enhances the achievement of the value-added of PPP projects. Moreover, only in-role behaviour mediates the effect of contract control on value creation. In addition, the mediating effect of extra-role behaviour on the impact of contract flexibility on value creation is stronger than that of in-role behaviour. The mediating effect of in- and extra-role behaviour is mainly reflected in the realisation of basic and value-added performance, respectively.

The findings of this study can help realise value creation in three ways. Firstly, new perspectives for PPP project value creation should be proposed by combining the improvement of contract objectives and the realisation of the participants' implicit demands. Secondly, the effects of different contract functions on value creation should be analysed instead of a single dimension of contractual governance. Thirdly, the mediating effects of different types of cooperation behaviour that may influence the relationship between contractual governance and value creation should be evaluated.

This study verifies the impacts of different contract functions on PPP project value creation. In addition, cooperative behaviour is embedded as a mediating variable, and the mediated transmission path from contract function to cooperative behaviour and further to PPP project value creation is systematically analysed.