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Labor-related risks resulting from layoffs may pique auditors’ scrutiny. Although previous research has enriched the understanding of the economic consequences of layoffs, the authors know relatively little about the relationship between layoffs and audit fees. This study aims to investigate whether auditors are concerned about corporate layoff events and their pricing decisions under the influence of the events.

This study examines the effect of layoff storms on audit fees using news reports from mainstream financial and economic media in China about layoffs in listed companies. Based on whether the company is reported to have layoffs by the media in a fiscal year, this study collects data on 204 layoff storms in A-share listed companies from 2008 to 2022. Then, this study uses propensity score matching to reduce the interference of basic company characteristics.

This study finds that audit fees are higher after firms experience layoff storms. Higher internal control quality and pay advantage in the industry weaken the positive relationship between layoff storms and audit fees, while higher political uncertainty strengthens this positive relationship. Further tests show that companies with proactive layoffs, persistent layoffs and media disclosures of layoff numbers face more audit fees, but the type of corporate response to the layoff does not influence audit pricing.

This study contributes to the literature on audit pricing and the economic consequences of layoffs by emphasizing the impact of labor-related risks on audit fees.

The purpose of this study is to explore the interfacial adhesion between superhydrophobic coatings FC-X (X = 1%, 2%, 3%, 4% and 5%) and the concrete substrate, along with the impact of FC-X on the water repellency characteristics of the concrete substrate.

One synthetic step was adopted to prepare novel F-SiO₂ NP hybrid fluororesin coating. The impact of varying mass fractions of F-SiO₂ NPs on the superhydrophobicity of FC-X was analyzed and subsequently confirmed through water contact angle (WCA) measurements. Superhydrophobic coatings were simply applied to the concrete substrate using a one-step spraying method. The interfacial adhesion between FC-X and the concrete substrate was analyzed using tape pasting tests and abrasion resistance measurements. The influence of FC-X on the water repellency of the concrete substrate was investigated through measurements of water absorption, impermeability and electric flux.

FC-4% exhibits excellent superhydrophobicity, with a WCA of 157.5° and a sliding angle of 2.3°. Compared to control sample, FC-X exhibits better properties, including chemical durability, wear resistance, adhesion strength, abrasion resistance, water resistance and impermeability.

This study offers a thorough investigation into the practical implications of enhancing the durability and water repellency of concrete substrates by using superhydrophobic coatings, particularly FC-4%, which demonstrates exceptional superhydrophobicity alongside remarkable chemical durability, wear resistance, adhesion strength, abrasion resistance, water resistance and impermeability.

Through the examination of the interfacial adhesion between FC-X and the concrete substrate, along with an assessment of FC-X’s impact on the water repellency of the concrete, this paper provides valuable insights into the practical application of superhydrophobic coatings in enhancing the durability and performance of concrete materials.

This study aims to explore the dynamics between the brand manufacturer’s revenue model choice and the platform’s private label product entry strategy, specifically, (1) Under the wholesale and agency models, when should the platform introduce its private label product to compete with the manufacturer? (2) Facing the potential threat of the platform’s entry, how should the manufacturer choose between the wholesale and agency models? (3) How does the platform’s entry strategy affect the manufacturer’s price decisions and demand? (4) What are the implications of the strategic interaction between the manufacturer’s model selection and the platform’s encroachment on social welfare and consumer surplus?

This study develops a multistage game model consisting of a manufacturer, a platform and consumers. The model describes the strategic interaction between the manufacturer and the platform, where the manufacturer first chooses one of the revenue models from the agency model and the wholesale model, followed by the platform’s decision whether to offer its own products to enter the competition, after which the two parties set the price of their products to compete on price according to their strategies, then the consumers make purchase decisions based on the principle of utility maximization.

For the platform, to not hurt its profitability in the manufacturer channel with too much competition, lower social utility sensitivity and lower similarity of product imitation rather favor platform entry. Platform entry affects manufacturers’ retail prices and demand differently across different revenue models. Interestingly, if the social utility sensitivity and imitation similarity are moderate, when the commissions extracted by the platform are low, manufacturers still have the incentive to adopt the wholesale model rather than the agency model. In addition, platform entry into competition increases consumer surplus and social welfare only when consumer sensitivity to social utility is low.

The research model innovatively describes the strategic interaction between the manufacturer and the platform; to more accurately portray the consumer demand model, this model also introduces the parameters of the similarity of the platform’s products to the products of the manufacturer, as well as the social utility sensitivity of consumers. Conclusions are drawn on the choice of platform entry strategy versus the choice of revenue model for manufacturers. Relevant managerial insights are provided for both platforms and manufacturers, which partially explains the existing market situation.

This study aims to investigate the influence of inventors’ abilities to acquire external knowledge, provide broad and professional knowledge and patenting output (i.e. different types of inventors) on the formation of structural holes.

The authors collected 59,798 patents applied for and granted in the USA by 33 of the largest firms worldwide in the pharmaceutical industry between 1975 and 2014. A random-effects tobit model was used to test the hypotheses.

The inventors’ ability to acquire external knowledge contributes to the formation of structural holes. While inventors’ ability to provide broad knowledge positively affects the formation of structural holes, their ability to provide professional knowledge works otherwise. In addition, key inventors and industrious inventors are more likely to form structural holes than talents.

The results identify individual factors that affect the formation of structural holes and improve the understanding of structural hole theory. This study is unique in that most scholars have studied the consequences of structural hole formation rather than their antecedents. Studies on the origin of structural holes neglect the effect of inventors’ knowledge abilities and patenting output. By addressing this gap, this study contributes to a more comprehensive theoretical understanding of structural holes. The results can guide managers in managing structural holes in accordance with inventors’ knowledge abilities and patenting outputs, which optimize the allocation of network resources.

Drawing on the tenets of institutional theory, the purpose of this study is to examine the impact of Confucianism on technology for social good, while also considering the moderating influence of extrinsic informal institutions (foreign culture) and intrinsic formal institutions (property rights).

This study constructs a comprehensive database comprising 9,759 firm-year observations in China by using a sample of Chinese A-share listed firms from 2016 to 2020. Subsequently, the hypotheses are examined and confirmed, with the validity of the results being upheld even after conducting endogenous and robustness tests.

The findings of this study offer robust and consistent evidence supporting the notion that Confucianism positively affects technology for social good through both incentive effect and normative effect. Moreover, this positive influence is particularly prominent in organizations with limited exposure to foreign culture and in nonstate-owned enterprises.

The findings contribute to the literature by fostering a deep understanding of technology for social good and Confucianism research, and further provide a nuanced picture of the role of foreign culture and property rights in the process of technology for social good in China.

Though there is literature on green collaboration to supplier selections, there are hardly any empirical studies that analyze collaborative networks toward green supplier selection (GSS) from the perspective of green relational capital (GRC). Therefore, this study aims to fill this research gap by analyzing the development of collaboration toward GSS through the lenses of GRC. Also, this study explores how collaboration between institutions and their relevant green stakeholders, framed through the lens of GRC influences the selection of green suppliers.

This study uses an exploratory case study approach involving public universities in Ghana. This study is based on interviews conducted with 27 key respondents across seven universities. A purposive sampling technique was used in selecting respondents who were interviewed face-to-face with a semi-structured interview guide. Atlas ti software was used to generate themes for discussion.

This study’s findings suggest that the reason green criteria are not integrated into supplier selection is due to an insufficient collaboration among relevant green stakeholders. Through green training workshops, conferences, continuous professional development and affiliation with professional bodies, procurement practitioners can develop a collaborative network among themselves to promote the integration of green sustainability into supplier selection. Constructs that help to establish strong collaborative network identified in this study include trust and consistency, mutual benefits, obvious intentions and effective communication.

This study identified constructs promoting effective green collaboration toward the adoption of GSS. These constructs as identified in this study, provide a clear means of developing green collaboration among relevant stakeholders. By fostering and developing collaboration, the main construct of GRC, institutions can successfully integrate green sustainability into their supplier selection process, leading to long-term benefits for both the environment and the institution.

Collaboration toward integration of green sustainability into supplier selection necessitates engagement with various relevant green stakeholders, including suppliers, customers, government bodies, colleagues in sister institutions and environmental advocacy groups. This fosters a sense of shared responsibility and collective action toward sustainability goals.

This study offers empirical evidence on the impact of collaboration on supplier selection and green sustainability performance, contributing to the existing body of literature. By analyzing collaboration, a perspective of GRC, toward the integration of green sustainability into supplier selection is considered as a novel study.

This study aims to investigate the micro mechanism of macro rheological characteristics for composite modified asphalt.Grey relational analysis (GRA) was used to analyze the correlation between macro rheological indexes and micro infrared spectroscopy indexes.

First, a dynamic shear rheometer and a bending beam rheometer were used to obtain the evaluation indexes of high- and low-temperature rheological characteristics for asphalt (virgin, SBS/styrene butadiene rubber [SBR], SBS/rubber and SBR/rubber) respectively, and its variation rules were analyzed. Subsequently, the infrared spectroscopy test was used to obtain the micro rheological characteristics of asphalt, which were qualitatively and quantitatively analyzed, and its variation rules were analyzed. Finally, with the help of GRA, the macro-micro evaluation indexes were correlated, and the improvement efficiency of composite modifiers on asphalt was explored from rheological characteristics.

It was found that the deformation resistance and aging resistance of SBS/rubber composite modified asphalt are relatively good, and the modification effect of composite modifier and virgin asphalt is realized through physical combination, and the rheological characteristics change with the accumulation of functional groups. The correlation between macro rutting factor and micro functional group index is high, and the relationship between macro Burgers model parameters and micro functional group index is also close.

Results reveal the basic principle of inherent-improved synergistic effect for composite modifiers on asphalt and provide a theoretical basis for improving the composite modified asphalt.

The research objective is to establish a smart system for building operation and maintenance using self-organizing map-based cluster merging (SOMCM) algorithm.

The process begins with a thorough literature review to establish the interface framework, followed by its design. An empirical study in Taoyuan City’s industrial park, involving 46 buildings and 3,526 maintenance records, informed development. By integrating the “Shared Facility Management System Equipment Repair Module” and the “Maintenance Management System for Existing Facilities,” 21 enhanced interface components were created. All work orders are stored in a database for aggregation, statistical analysis and clustering using the algorithm SOMCM, aiding repair decision-making.

The outcomes stemming from the proposed methodology culminate in the identification of seven patterns that can significantly enhance the efficiency of maintenance operations: (1) simplify current self-repair to outsourcing; (2) modify the current traditional contract type to open contract type; (3) adopt massive procurement for major facilities (e.g. air conditioning); (4) schedule power supply systems in a systematic and efficient way; (5) establish maintenance patterns as suggested to eliminate warehouse for spares; (6) reallocate maintenance resources in a seasonal cycle; (7) set up a standby team to resolve emergency repairs. The findings can reduce a significant amount of time and cost for the investigated industrial park.

Maintenance work has faced delays, aging equipment has caused component damage, and park structures no longer meet operational needs. Addressing these challenges, the study introduces a novel SOMCM approach for smart building operation and maintenance. This approach emphasizes creating a user-friendly, practical system pivotal to platform success. By integrating demand-driven strategies, it enhances traditional maintenance processes and offers innovative solutions to operational and management issues, ensuring alignment with modern requirements and improved efficiency.

This paper aims to investigate the motivational drivers for knowledge sharing (KS) through the application of mobile social networking (MSN) and their influence on employee productivity in the Malaysian construction industry.

The data was collected by distributing a self-administered questionnaire among employees working in the construction industry. A total of 250 questionnaires were collected and analysed using partial least squares structural equation modeling. This study used a variety of analysis methodologies including correlation analysis, reliability and validity testing, as well as a structural model in evaluating the relationships between KS, motivational factors and influence on productivity.

The empirical results of this study reveal that utilitarian motivation is positively related to internal and external KS. Similarly, internal and external KS have a positive influence on productivity, while internal and external hedonic motivation does not show any significant relationship with productivity.

Considering the paucity of evidence regarding the determinants of KS motivational drives on employee productivity in the Malaysian construction industry, this study enriches the social cognitive theory-based literature on KS.

This study provides some insights to the players in the construction industry in implementing the most appropriate KS promotion strategies that could potentially influence employee productivity. Organisations in the construction industry that place great emphasis on utilitarian motivation including competency, reward and incentives are more likely to have a better influence on KS and, in turn, positively impact employee productivity.

This study meaningfully contributes to enhancing the understanding of the motivational drivers for sharing knowledge on MSN and its influence on productivity. The findings of this study potentially assist construction practitioners in developing a holistic blueprint for managing their KS towards improving the overall productivity of their employees.

Examining dominance in influencing leadership perceptions for men and women has received significant scholarly attention. The studies typically show that dominance is beneficial for men in attaining leadership positions but not for women. However, the studies were predominantly conducted more than two decades ago. Given the developments in gender research, this study extends the dominance line of inquiry by probing the impact of dominance need on leader emergence for men versus women in self-managed work teams. Furthermore, this study aims to examine if team dominance needs dispersion posits as a boundary condition for the combined impact of dominance needs and gender on leader emergence.

The authors conducted a longitudinal study that lasted one semester and involved 44 ad hoc self-managed work teams.

This study found that dominance needs facilitated leader emergence regardless of gender, and team dominance needs dispersion. Furthermore, men with high dominance needs were likelier to emerge as leaders than women with high dominance needs in high dominance needs dispersion teams. By contrast, women low in dominance needs received a harsher penalty in their leadership emergence than men low in dominance needs in low dominance needs dispersion teams

These results depart from the usual findings regarding the backlash effects that dominant women face and paint a rosy picture regarding the use of dominance in shaping leader emergence. However, the findings support the notion in gender stereotypes research that women are judged more critically than men in ascending to leadership positions.