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Open Access
Article
Publication date: 16 September 2024

Wei Xiong, Tingting Liu, Xu Zhao and Zihan Xiao

This paper explores the association between directors’ and officers’ liability insurance (D&O insurance) and management tone manipulation.

Abstract

Purpose

This paper explores the association between directors’ and officers’ liability insurance (D&O insurance) and management tone manipulation.

Design/methodology/approach

This study uses data from A-share listed non-financial companies from 2009 to 2021 as its sample for empirical tests. In addition, the study relies on text analysis and the construction of models to investigate the relationship between D&O insurance and management tone manipulation.

Findings

The authors find that the purchase of D&O insurance will lead to management tone manipulation in the “management discussion and analysis” part of companies’ annual reports, and operating risk and agent cost are the two paths for the effect. Further analysis shows that having a male CEO and employing high-quality auditors can weaken the positive impact of D&O insurance on tone manipulation.

Originality/value

This paper provides a new approach for studying the literature related to D&O insurance and management behavior, and the findings enrich our understanding of the influencing factors and the mechanism of management tone manipulation, thus revealing policy implications for further standardization of the terms and system of D&O insurance in China.

Details

China Accounting and Finance Review, vol. 26 no. 5
Type: Research Article
ISSN: 1029-807X

Keywords

Article
Publication date: 5 April 2024

Md. Rabiul Awal and Asaduzzaman

This qualitative work aims to explore the university students’ attitude toward advantages, drawbacks and prospects of ChatGPT.

Abstract

Purpose

This qualitative work aims to explore the university students’ attitude toward advantages, drawbacks and prospects of ChatGPT.

Design/methodology/approach

This paper applies well accepted Colaizzi’s phenomenological descriptive method of enquiry and content analysis method to reveal the ChatGPT user experience of students in the higher education level.

Findings

The study’s findings indicate that ChatGPT enhances the quality of learning and facilitates faster learning among university students. However, despite numerous positive outcomes, it is noted that ChatGPT may diminish students' creativity by swiftly addressing their critical queries. Over time, students may experience a decline in patience and critical thinking skills as they excessively rely on ChatGPT, potentially leading to ethical misconduct.

Originality/value

This paper primarily explores the advantages and drawbacks of using ChatGPT in the university context of Bangladesh. The present study creates a platform for future research in this domain with comprehensive study design. The study results alert the policy makers to improve upcoming version of ChatGPT with convenient user experience and academicians as this paper unleash several positive as well as negative consequences of using this AI-enabled chatbot.

Details

Higher Education, Skills and Work-Based Learning, vol. 14 no. 6
Type: Research Article
ISSN: 2042-3896

Keywords

Article
Publication date: 1 November 2024

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.

Details

Anti-Corrosion Methods and Materials, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0003-5599

Keywords

Article
Publication date: 29 May 2023

Xiang Zheng, Mingjie Li, Ze Wan and Yan Zhang

This study aims to extract knowledge of ancient Chinese scientific and technological documents bibliographic summaries (STDBS) and provide the knowledge graph (KG) comprehensively…

Abstract

Purpose

This study aims to extract knowledge of ancient Chinese scientific and technological documents bibliographic summaries (STDBS) and provide the knowledge graph (KG) comprehensively and systematically. By presenting the relationship among content, discipline, and author, this study focuses on providing services for knowledge discovery of ancient Chinese scientific and technological documents.

Design/methodology/approach

This study compiles ancient Chinese STDBS and designs a knowledge mining and graph visualization framework. The authors define the summaries' entities, attributes, and relationships for knowledge representation, use deep learning techniques such as BERT-BiLSTM-CRF models and rules for knowledge extraction, unify the representation of entities for knowledge fusion, and use Neo4j and other visualization techniques for KG construction and application. This study presents the generation, distribution, and evolution of ancient Chinese agricultural scientific and technological knowledge in visualization graphs.

Findings

The knowledge mining and graph visualization framework is feasible and effective. The BERT-BiLSTM-CRF model has domain adaptability and accuracy. The knowledge generation of ancient Chinese agricultural scientific and technological documents has distinctive time features. The knowledge distribution is uneven and concentrated, mainly concentrated on C1-Planting and cultivation, C2-Silkworm, and C3-Mulberry and water conservancy. The knowledge evolution is apparent, and differentiation and integration coexist.

Originality/value

This study is the first to visually present the knowledge connotation and association of ancient Chinese STDBS. It solves the problems of the lack of in-depth knowledge mining and connotation visualization of ancient Chinese STDBS.

Article
Publication date: 8 November 2024

Yongliang Wang, Yifeng Duan, Yanpei Song and Yumeng Du

Supercritical CO2 (SC–CO2) fracturing is a potential technology that creates a complex fracturing fracture network to improve reservoir permeability. SC–CO2-driven intersections…

Abstract

Purpose

Supercritical CO2 (SC–CO2) fracturing is a potential technology that creates a complex fracturing fracture network to improve reservoir permeability. SC–CO2-driven intersections of the fracturing fracture network are influenced by some key factors, including the disturbances generated form natural fractures, adjacent multi-wells and adjacent fractures, which increase the challenges in evaluation, control and optimization of the SC–CO2 fracturing fracture networks. If the evaluation of the fracture network is not accurate and effective, the risk of oil and gas development will increase due to the microseismicity induced by multi-well SC–CO2 fracturing, which makes it challenging to control the on-site engineering practices.

Design/methodology/approach

The numerical models considering the thermal-hydro-mechanical coupling effect in multi-well SC–CO2 fracturing were established, and the typical cases considering naturally fracture and multi-wells were proposed to investigate the intersections and connections of fracturing fracture network, shear stress shadows and induced microseismic events. The quantitative results from the typical cases, such as fracture length, volume, fluid rate, pore pressure and the maximum and accumulated magnitudes of induced microseismic events, were derived.

Findings

In naturally fractured reservoirs, SC–CO2 fracturing fractures will deflect and propagate along the natural fractures, eventually intersect and connect with fractures from other wells. The quantitative results indicate that SC–CO2 fracturing in naturally fractured reservoirs produces larger fractures than the slick water as fracturing fluid, due to the ability of SC–CO2 to connect macroscopic and microscopic fractures. Compared with slick water fracturing, SC–CO2 fracturing can increase the length of fractures, but it will not increase microseismic events; therefore, SC–CO2 fracturing can improve fracturing efficiency and increase productivity, but it may not simultaneously lead to additional microseismic events.

Originality/value

The results of this study on the multi-well SC–CO2 fracturing may provide references for the fracturing design of deep oil and gas resource extraction, and provide some beneficial supports for the induced microseismic event disasters, promoting the next step of engineering application of multi-well SC–CO2 fracturing.

Details

Engineering Computations, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0264-4401

Keywords

Open Access
Article
Publication date: 6 September 2024

Binh Thi Thanh Dang, Wang Yawei and Abdul Jabbar Abdullah

The study attempts to examine the impact of the US-China trade war on Vietnamese exports to the United States, which has consistently served as a key market for Vietnamese goods…

1095

Abstract

Purpose

The study attempts to examine the impact of the US-China trade war on Vietnamese exports to the United States, which has consistently served as a key market for Vietnamese goods and services in recent decades. The heterogeneous effects of the trade war on different export sectors are also evaluated.

Design/methodology/approach

The secondary data on Vietnamese exports to the US at a 6-digit level is collected from UN Comtrade. Besides, the difference-in-differences (DiD) method is employed to analyze the impact of the trade war on exports from Vietnam to the United States.

Findings

The findings revealed a 14% increase in total Vietnamese exports to the United States due to the trade war. Examining heterogeneous effects, certain industries, such as plastics, iron or steel articles, textiles and garments, and machinery and mechanical appliances, experience significant benefits. However, the study did not identify statistically significant effects on other sectors, such as electrical machinery products, agricultural and forestry, and furniture.

Originality/value

The paper is one among limited studies considering the causal effects of the trade war on a developing country, accounting for the heterogeneous effects on different export sectors.

Details

Journal of Trade Science, vol. 12 no. 4
Type: Research Article
ISSN: 2815-5793

Keywords

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