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This paper aims to develop a flexible manufacturing method for multimaterial sand molds to realize efficient additive manufacturing of multimaterial sand molds.

To study the influence of multimaterial sand laying process parameters on the quality of powder bed and optimize the design of multimaterial sand laying device. Numerical simulation and X-ray Computed Tomography are used to study the penetration behavior and curing morphology of resin in different sand particles.

The surface roughness and porosity of the multimaterial powder bed that meet the requirements of sand-based additive manufacturing can be obtained under the optimal printing process, that is, the sanding speed of 140.0 mm/s and sanding roller diameter of 15.0 mm. The resin penetration process of the multimaterial sand molds shows a pattern of transverse expansion and longitudinal penetration. In terms of the resin curing morphology, the maximum thickness of the resin film layer of zircon sand reaches 30.5 ± 1.0 µm, which has the best tensile property, followed by silica sand and the thinnest resin film layer of chromite sand.

In this work, a highly flexible integrated combined sand-laying device suitable for multimaterial sand-laying tests is developed, which can obtain a multimaterial powder bed that meets the needs of sand additive manufacturing. Subsequent casting print tests also verify that the program can meet the needs of multimaterial sand mold additive manufacturing.

Rubber-plastic double-layer bush water-lubricated bearings have demonstrated superior performance, while research on their vibration characteristics remains limited. This paper aims to investigate the lubrication and vibration properties of these bearings by experiments and examine the effect of rubber-to-plastic bush thickness ratio on bearing performance.

A water-lubricated journal bearing test rig is constructed, and three bearings with different bush thickness ratios are fabricated. Bush deformation under various loads is measured, and the friction coefficient and axis trajectory under different operating conditions are tested. The vibration responses of the bearings under directional harmonic excitation are studied. The influences of rotational speed, load and rubber-to-plastic bush thickness ratio on the bearing’s lubrication and vibration properties are analyzed.

The friction coefficient of the bearing initially decreases rapidly and subsequently increases gradually as the rotational speed or load increases. The bearing with a thicker rubber bush shows lower displacement amplitudes in its axis trajectory. Under a 45° directed excitation, significant oscillations are observed in the vertical displacement, while the horizontal displacement remains stable. The damping effect of the bearing with a thicker rubber bush is more pronounced.

This paper present the influence of rubber-to-plastic bush thickness ratio on bearing lubrication and vibration performance. The results are valuable for the design of this type of bearing.

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-12-2024-0469/

The purpose of this study is to investigate the influence of rotational speed on the oil film stability of the hydrostatic rotary table having double rectangular oil pads. The oil film stability is evaluated based on the oil film stiffness under constant load condition and the displacement response amplitude of the oil film under disturbance load condition.

The oil film stability theoretical equations of the double rectangular oil cavity are deduced such as oil film stiffness, damping and dynamic equations. A simulation model is developed to analyze the relationship among oil film temperature, oil film pressure fields and oil film stability. The user-defined function programs are used to control the rotational speed, lubricant viscosity and oil film thickness during the simulation. In addition, an experimental rig is built to test the simulation results.

This study shows that oil film stability decreases with increasing rotational speed under constant load and disturbance load. The trend of oil film stability decreased slowly within 30 r/min, and then rapidly. However, since the hydrodynamic pressure effect, the decrease rate of stability is mitigated under constant load and high rotational speeds.

The conclusions can provide a theoretical basis for improving the oil film stability of machines with similar hydrostatic support structure.

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-07-2024-0267/

The purpose of this study is to explore the relationship between environmental, social and governance (ESG) performance and tone management in the annual report. This is based on the notion that managers, driven by personal interests, may use their ESG accomplishments by using an abnormal positive tone to enhance their reputation or career prospects.

Using panel data from Chinese listed companies from 2010 to 2022, this study first investigates the relationship between ESG performance and abnormal tone management. The study then uncovers this relationship is mediated through the mechanisms of equity-based incentive and analyst coverage. The conclusions of this paper hold even after a series of robustness tests, such as propensity score matching, Heckman two-stage method and two-stage least squares with instrumental variables.

This study finds a positive correlation between ESG performance and the presence of abnormal positive tone in annual reports. Furthermore, the mechanistic analysis reveals that managers in companies with strong ESG performance are motivated to use an overly positive tone, largely due to their vested interests in equity-based compensation. Moreover, in an effort to alleviate the pressure stemming from heightened financial analyst coverage and enhance the impression conveyed through analysts' reports, managers with superior ESG performance also tend to inflate the tone within their annual reports.

This study provides significant insights into the ongoing dialogue surrounding ESG-related equity incentives, which incentivize managerial manipulation of stock prices through the use of abnormal positive tone. The findings call upon investors to exercise greater vigilance in examining narrative information in annual reports, as abnormally positive tones may not always faithfully represent performance but rather reflect managerial self-interest.

There is an emphasis on the importance of robust oversight mechanisms within corporate governance bodies to curb the manipulation of tone for managers’ personal gain.

This study enhances the theoretical foundation of ESG studies, offering a holistic perspective on the intricate interplay among ESG performance, managerial behavior and financial markets, with potential implications for researchers, investors and regulators.

With the widespread collection and utilization of user data, privacy security has become a crucial factor influencing online engagement. In response to the growing concern about privacy security issues on social media, this research aims to examine the key causes of social media users' privacy calculus and how the balance between perceived privacy risks and benefits affects users' privacy concerns and their subsequent willingness to disclose personal information.

The characteristics of the privacy calculus were extracted through partially structured interviews. A research model derived from privacy calculus theory was constructed, and latent variable modeling was employed to validate the proposed hypotheses.

Information sensitivity, experiences of privacy violations, social influence and the effectiveness of privacy policies influence users' privacy calculus. Privacy risk positively influences privacy concerns. Personal information disclosure willingness is positively influenced by privacy benefits and negatively influenced by privacy concerns, with both paths moderated by social media identification.

This study explores the key antecedents of users' privacy calculus and how these factors influence privacy concerns and subsequent willingness to disclose information on social media. It offers new insights into the privacy paradox observed within social media by validating the moderating role of social media identification on users' information disclosure willingness.

The aim of this study is to (1) construct a standard framework for assessing the capability of bioenergy enterprises' digital green innovation partners; (2) quantify the choice of partners for digital green innovation by bioenergy enterprises; (3) propose based on a dual combination empowerment niche digital green innovation field model.

Fuzzy set theory is combined into field theory to investigate resource complementarity. The successful application of the model to a real case illustrates how the model can be used to address the problem of digital green innovation partner selection. Finally, the standard framework and digital green innovation field model can be applied to the practical partner selection of bioenergy enterprises.

Digital green innovation technology of superposition of complementarity, mutual trust and resources makes the digital green innovation knowledge from partners to biofuels in the enterprise. The index rating system included eight target layers: digital technology innovation level, bioenergy technology innovation level, bioenergy green level, aggregated digital green innovation resource level, bioenergy technology market development ability, co-operation mutual trust and cooperation aggregation degree.

This study helps to (1) construct the evaluation standard framework of digital green innovation capability based on the dual combination empowerment theory; (2) develop a new digital green innovation domain model for bioenergy enterprises to select digital green innovation partners; (3) assist bioenergy enterprises in implementing digital green innovation practices.

The digital economy has become a new engine for economic development, promoting the upgrading and transformation of traditional industries as well as fostering emerging industries and forms of business. Nonetheless, how does the digital economy affect innovation? The research objective is to explore the specific impact of the digital economy on innovation output.

This paper innovatively adopts the dynamic panel data model (DPDM) to carry out an empirical study on the impact of the digital economy on innovation output, through the observation of 30 provincial-level administrative regions in China. Furthermore, the paper innovatively analyzes the impact of different dimensions of the digital economy on innovation output and the impact of the digital economy on different dimensions of innovation output.

It is found that the digital economy is conducive to boosting innovation output considering innovation continuity. Specifically, the driving impact of core industries and enterprise application of digital economy on innovation output is more prominent, but the driving impact of infrastructure and personal application on innovation output is not fully played. Meanwhile, the driving impact of the digital economy on the innovation output quality is more significant than that digital economy on the innovation output quantity.

This study employs a DPDM for the first time to investigate the specific impact of the digital economy on innovation output, and contributes to the existing literature on the digital economy and digital economy-driven innovation. The findings offer a comprehensive explanation for the impact of the digital economy on innovation output, which has reference value for the formulation of innovation policies driven by digital economy, thereby providing impetus for the sustained and stable development of China's economy.

This research proposes that leader expectations for green creativity promote employee green creativity, as they guide leaders to provide green intellectual stimulation to employees. This relationship exists only when organizations provide sufficient green intellectual capital.

We obtained survey data from 241 employees and their leaders over three waves and conducted regression analyses.

Leader expectations for green creativity evoke leader green intellectual stimulation, which increases employee green creativity. Green intellectual capital strengthens the link between leader green intellectual stimulation and employee green creativity as well as the indirect linkage between leader expectations for green creativity and employee green creativity through leader green intellectual stimulation.

This research provides valuable insights into key strategies that organizations and leaders can use to promote employee green creativity, such as expressing expectations, facilitating intellectual stimulation, and providing intellectual capital.

This research advances the literature on leadership and employee green creativity by integrating Pygmalion theory and green intellectual capital theory.

The operation of water environment treatment Public-Private Partnership projects (WETP-PPP) is crucial to the project effectiveness. However, there are often problems in projects that attach importance to construction and neglect operation management, which seriously affect the project operation effect. To ensure the good operation effect of the WETP-PPP, an evolutionary game model of the regulation strategy during the operation period of WETP-PPP is constructed.

An evolutionary game model of regulation is established which considers the government, the project company and the public in water environment treatment Public-Private Partnership projects (WETP-PPP). Five scenarios of equilibriums and the game's evolutionary stable strategies are analyzed, and the corresponding stability conditions are then obtained. Finally, through the simulation, the influence of different factors on the choice of the three-party strategy is analyzed.

First, the key factors that affect the evolution game are the regulation costs and performance rewards of the government, the project company's operation costs and penalties for opportunism and the public supervision costs and rewards. Second, in order to ensure the operation effect, the government needs the performance incentive from the superior government. Third, the public's supervision enthusiasm needs to be mobilized by the government. Last, the penalty strength of speculative operation should be strong enough to play a deterrent role.

The theoretical research in this paper has some limitations. Initially, due to the large number of participants in WETP-PPP, in addition to the government department, the project company and the public studied in this paper, it also involves the consulting industry and financial institutions. In the future, more participants can be added to form four-party interest relationships and conduct four-party evolutionary game research. Second, the operation environment of WETP-PPP is complex and changeable, and various influencing factors are intertwined, the number of parameters involved in this paper is limited, and further detailed research is needed in the future.

Based on the evolutionary game theory, this article discusses the evolution law of the tripartite game behavior of the government department, the project company and the public, which is helpful to clarify the strategy evolution path of the tripartite in the WETP-PPP, and the generation condition and evolution mechanism of the equilibrium strategy of the tripartite game. The key parameters affecting the tripartite strategy selection are analyzed through simulation, which can provide reference for the government department to formulate relevant measures. At the same time, it broadens the application field of evolutionary games and supplements the research on the management mechanism of WETP-PPP during the operation period.

Based on the evolutionary game theory, this paper introduces the supervision behavior of the public, which can provide a new perspective for researchers to conduct relevant research. Secondly, for the regulation during the operation of WETP-PPP, this paper can provide reference for the government department to establish a scientific public supervision system, improve the government supervision mechanism and other relevant measures, which can help promote the public supervision willingness, improve the regulation efficiency of the government and guide the project company to reduce speculation, so as to ensure the effect of water environment management.

This paper focuses on the regulation of WETP-PPP during the operation period to research interactions among the government, the project company and the public. Based on the analysis of the evolutionary game, some suggestions are put forward, such as perfecting the government regulation mechanism, optimizing the reward and punishment system for the project company and broadening the channels of public supervision. The research results of this paper can provide support for the government's regulation of WETP-PPP and ensure the project operation effect.

This study examines the earnings quality of private-subsidiary firms using a large sample data from India.

The impact of parent–subsidiary relationship on earnings quality is examined using two common proxies. Findings are robust to alternative research designs, including different earnings quality proxies, endogeneity and matching techniques.

The study finds that private firms that are subsidiaries of listed firms tend to have lesser (greater) earnings quality (manipulation). Further, the study reports that this relationship is more pronounced when the parent firm is relatively larger than the subsidiaries. The study finds no evidence that Big 4 affiliation of the parent company improves earnings quality among private subsidiaries; instead, it exacerbates earnings manipulation in some cases. Finally, the authors document that subsidiary firms use tax management, as proxied by book tax differences, to engage in income-increasing earnings manipulation.

This study examines how affiliation with a listed entity as a subsidiary impacts the earnings quality of private companies. Future research could investigate the financial reporting practices of both private subsidiary firms and standalone private firms, comparing them in similar or differing regulatory environments across various countries.

The findings of this study will help investors, bankers, creditors and regulators to understand the financial reporting of private firms. The study calls for enhanced audit quality at the subsidiary level by making the auditor of the parent firm responsible for auditing a subsidiary, a practice that is currently absent in India.

The results contribute to the existing debate on how firms manage earnings using data of private firms in a large emerging market setting. Previous research has not paid enough attention to the earnings quality of private subsidiaries. The study also emphasizes the necessity for a more robust system of governance and supervision for private firms, particularly in India and generally in other countries.