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To delve into the integration of global logistics and supply chain networks amidst the digital transformation era. This study aims to investigate the potential role of China’s Belt and Road Initiative (BRI) in facilitating the integration of global flows encompassing both tangible goods and intangibles. Additionally, the study seeks to incorporate third-party logistics activities into a comprehensive global logistics and supply chain integration framework.

Prior research is synthesised into a global logistics and supply chain integration framework. A case study was undertaken on Yuan Tong (YTO) express group to investigate the framework, employing qualitative data analysis techniques. The study specifically examined the context of the BRI to enhance comprehension of its impact on global supply chains. Information was collected in particular to two types of supply chain flows, the physical flow of goods, and intangible information and cash flows.

The proposed framework aligns well with the case study, leading to the identification of global logistics and supply chain integration enablers. The results demonstrate a range of ways BRI promotes global logistics and supply chain integration.

The case study, with multiple examples, focuses on how third-party logistics firms can embrace global logistics and supply chain integration in line with BRI. The case study approach limits generalisation, further applications in different contexts are required to validate the findings.

The framework holds promise for aiding practitioners and researchers in gaining deeper insights into the role of the BRI in global logistics and supply chain integration within the digital era. The identified enablers underscore the importance of emphasising key factors necessary for success in navigating digital transformation within global supply chains.

In order to better optimize the internal management system of book publishing and to cope with the changes in the external market environment, the purpose of this paper is to carry out cross-border publishing with the help of a transmedia storytelling model to realize the transformation and upgrading of the industry. Focusing on the relationship between the book publishing transmedia storytelling model and business performance, the moderating effect of the innovation environment on different variables is assessed.

This paper proposes several feasible hypotheses based on existing research. The research data came from 365 managers of Chinese book publishing organizations, and the scale was validated by Cronbach’s a, composite reliability (CR) and average variance extracted (AVE). Reliability and validity were verified, and correlation and regression analyses were used to test the impact of the book publishing transmedia storytelling model on business performance and to analyze the moderating role of the innovation environment.

The results show that the book publishing transmedia storytelling model (content production, technology integration, organizational innovation, marketing integration) helps to improve business performance (market performance, financial performance), and the innovation environment has a positive moderating effect on the relationship between the book publishing transmedia storytelling model and business performance, which provides a guarantee for the transformation and upgrading of book publishing. The market information reflected in the innovation environment has a certain role in promoting the innovation and business performance of the book publishing transmedia storytelling model.

The empirical evidence provides a theoretical link between the book publishing transmedia storytelling model and business performance, but there are still some shortcomings, and more factors, such as equity structure, government subsidies and research and development investment, should be included in future research. In addition, the scope of the research should be broadened on this basis to make the results of the data analysis more objective.

This paper introduces the transmedia storytelling model and deeply analyzes the relationship between the book publishing transmedia storytelling model and business performance, which is of great practical significance for optimizing the application and service quality of book publishing, prolonging the industrial chain, enhancing the interaction and participation of users and perfecting the business management system of the book publishing industry.

The application and research of the book publishing transmedia storytelling model are imperfect. Therefore, this paper not only helps to promote the innovation of book publishing organizational structure and improve the management system of business performance, but also may help to improve the innovation environment of book publishing enterprises and promote the diversification of industrial structure.

This study investigates theoretical relationships among personality characteristics, preferences for different types of rewards and the propensity to choose a job in auditing by management-related higher education students. Specifically, the authors consider motivation, locus of control (internal and external) and self-efficacy (SE) as personality characteristics and financial, extrinsic, support and intrinsic as types of rewards.

Data were collected through a questionnaire targeted at management-related higher education students in Portugal. Partial least squares structural equation modelling was used to analyse the data.

The full sample results show that different types of motivation, locus of control and SE are related to different reward preferences. The authors also find a positive association between a preference for extrinsic rewards and the propensity to choose a job in auditing. Moreover, when the authors consider the role of working experience in the model, the authors find that the reward preferences that drive the choice of an auditing job differ according to that experience.

This study enriches the literature by assessing preferences for different types of rewards, considering multiple personality characteristics and a comprehensive set of rewards. Furthermore, the authors identify the reward preferences that drive the choice of an auditing career. This knowledge empowers auditing firms to devise recruitment strategies that resonate with candidates’ preferences, which boosts the capacity of these companies to attract new auditors.

This paper aims to review the research on accounting professionalisation in China to develop insights into how the research is developing, offer a critique of the research to date and outline future research directions and opportunities.

This paper adopts a methodological approach of systematic literature review, as suggested by Tranfield et al. (2003) and Denyer and Tranfield (2009), to identify, select and analyse the extant literature on the Chinese public accounting profession. In total, 68 academic works were included in the review process.

This paper finds that the extant literature has produced fruitful insights into the processes and underlying motivation of accounting professionalisation in China, demonstrating that the Chinese experience has differed, to a large extent, from the hitherto mainly Anglo-American-dominated understandings of accounting professionalisation. However, due to the lack of common theoretical vernacular and an agreed upon focus, the extant literature illustrates a fragmented and contradictory picture, making attempts to accumulate prior knowledge in the field increasingly difficult.

This paper focusses only on research published in English. Consequently, the scope of review has been limited as some works published in languages other than English may be excluded.

This paper provides one of the pioneering exercises to systematically review the research on accounting professionalisation in China. It explores significant issues arising from the analysis and provides several suggestions for furthering the research effort in this field.

The purpose of this paper is to exploit a database of pre-existing designs to accelerate parametric optimization of antenna structures is investigated.

The usefulness of pre-existing designs for rapid design of antennas is investigated. The proposed approach exploits the database existing antenna base designs to determine a good starting point for structure optimization and its response sensitivities. The considered method is suitable for handling computationally expensive models, which are evaluated using full-wave electromagnetic (EM) simulations. Numerical case studies are provided demonstrating the feasibility of the framework for the design of real-world structures.

The use of pre-existing designs enables rapid identification of a good starting point for antenna optimization and speeds-up estimation of the structure response sensitivities. The base designs can be arranged into subsets (simplexes) in the objective space and used to represent the target vector, i.e. the starting point for structure design. The base closest base point w.r.t. the initial design can be used to initialize Jacobian for local optimization. Moreover, local optimization costs can be reduced through the use of Broyden formula for Jacobian updates in consecutive iterations.

The study investigates the possibility of reusing pre-existing designs for the acceleration of antenna optimization. The proposed technique enables the identification of a good starting point and reduces the number of expensive EM simulations required to obtain the final design.

The proposed design framework proved to be useful for the identification of good initial design and rapid optimization of modern antennas. Identification of the starting point for the design of such structures is extremely challenging when using conventional methods involving parametric studies or repetitive local optimizations. The presented methodology proved to be a useful design and geometry scaling tool when previously obtained designs are available for the same antenna structure.

This study aims to present state-of-the-art research on circular economy (CE) implementation in construction and demolition waste management (CDWM) within the construction sector.

A mixed-method (scientometric and critical analysis) review strategy was adopted, involving scientometric and critical analysis to uncover the evolutionary progress within the research area, investigate key research themes in the field, and explore ten issues of CE in CDWM. Moreover, avenues for future research are provided for researchers, practitioners, decision-makers, and planners to bring innovative and new knowledge to this field.

A total of 212 articles were analyzed, and scientometric analysis was performed. The critical analysis findings reveal extensive use of surveys, interviews, case studies, or mixed-method approaches as study methodologies. Furthermore, there is limited focus on the application of modern technologies, modeling approaches, decision support systems, and monitoring and traceability tools of CE in the CDWM field. Additionally, no structured framework to implement CE in CDWM areas has been found, as existing frameworks are based on traditional linear models. Moreover, none of the studies discuss readiness factors, knowledge management systems, performance measurement systems, and life cycle assessment indicators.

The outcomes of this study can be utilized by construction and demolition sector managers, researchers, practitioners, decision-makers, and policymakers to comprehend the state-of-the-art, explore current research topics, and gain detailed insights into future research areas. Additionally, the study offers suggestions on addressing these areas effectively.

This study employs a universal approach to provide the current research progress and holistic knowledge about various important issues of CE in CDWM, offering opportunities for future research directions in the area.

The financialization of the platform economy is a crucial part of the theoretical landscape of the platform economy. However, it has not yet received adequate attention from the academic community. This deficiency has led to current research often neglecting the supportive role of finance capital in the platform economy, and consequently, there has been a lack of comprehensive interpretation of the generally poor profitability of platform companies. This paper aims to address the existing gap in the literature within this field.

This paper examines the role of finance capital, particularly venture capital, in the platform economy and offers a political economy analysis of the historical background, accumulation logic, and inherent contradictions of the financialization of the platform economy.

The paper argues that the advancement of new technologies, excess capital and labor supply in the post-crisis era, and the development of economic financialization, particularly the maturity and diffusion of the venture capital system, constitute the historical background of the financialization of the platform economy. Driven by finance capital, platform enterprises engage in excessive expansion to increase their financial valuations, forming a valuation-driven accumulation model. Financialization has caused the platform economy to deviate from its normal developmental trajectory. Platform enterprises exhibit higher shareholder payouts while simultaneously engaging in rapid investment expansion, leading to a trend of bubble-like development in the platform economy.

The financialization of the platform economy has exacerbated the socio-economic problems caused by disembeddedness, deepening the contradiction between the speculative logic of finance capital and the healthy development of the real economy. This profoundly reflects the obstruction posed by contemporary capitalist relations of production to the development of productive forces. This paper provides several key policy insights for the formulation and implementation of relevant policies in China.

In this study, response surface methodology (RSM) is applied to a three-point bending stiffness analysis of low-cost material (PLA) specimens printed using FDM technology to analyze the performance of different internal lattice structures (Octet and IsoTruss principally). The purpose of this study is to extend the definition from a discrete (lattice) model to an analytical one for its use in subsequent design phases, capable of optimizing the type of cell to be used and its defining parameters to find the best stiffness-to-weight ratio.

The representative function of their mechanical behavior is extrapolated through a two-variable polynomial model based on the cell size and the thickness of the beam elements characterizing it. The polynomial is obtained thanks to several tests performed according to the scheme of RSM. An analysis on the estimation errors due to discontinuities in the physical specimens is also conducted. Physical tests applied to the specimens showed some divergences from the virtual (ideal) behavior of the specimens.

The study allowed to validate the RSM models proposed to predict the behavior of the system as the size, thickness and type of cells vary. Changes in stiffness and weight of specimens follow linear and quadratic models, respectively. This generally allows to find optimal design points where the stiffness-to-weight ratio is at its highest.

Although the literature provides numerous references to studies characterizing and parameterizing lattice structures, the industrial/practical applications concerning lattice structures are often still detached from theoretical research and limited to achieving functioning models rather than optimal ones. The approach here described is also aimed at overcoming this limitation. The software used for the design is nTop. Subsequent three-point bending tests have validated the reliability of the model derived from the method’s application.

This study investigates the relationships among digital transformation, technological innovation, industry–university–research collaborations and labor income share in manufacturing firms.

The relationships are tested using an empirical method, constructing regression models, by collecting 1,240 manufacturing firms and 9,029 items listed on the A-share market in China from 2013 to 2020.

The results indicate that digital transformation has a positive effect on manufacturing companies’ labor income share. Technological innovation can mediate the effect of digital transformation on labor income share. Industry–university–research cooperation can positively moderate the promotion effect of digital transformation on labor income share but cannot moderate the mediating effect of technological innovation. Heterogeneity analysis also found that firms without service-based transformation and nonstate-owned firms are better able to increase their labor income share through digital transformation.

This study provides a new path to increase the labor income share of enterprises to achieve common prosperity, which is important for manufacturing enterprises to better transform and upgrade to achieve high-quality development.

The purpose of this paper is to examine the impact of structural breaks on the conditional variance of carbon emission allowance prices.

The authors employ the symmetric GARCH model, and two asymmetric models, namely the exponential GARCH and the threshold GARCH.

The authors show that the forecast performance of GARCH models improves after accounting for potential structural changes. Importantly, we observe a significant drop in the volatility persistence of emission prices. In addition, the effects of positive and negative shocks on carbon market volatility increase when breaks are taken into account. Overall, the findings reveal that when structural breaks are ignored in the emission price risk, the volatility persistence is overestimated and the news impact is underestimated.

The authors are the first to examine how the conditional variance of carbon emission allowance prices reacts to structural breaks.