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This study aims to investigate the under-researched role of the sub-supplier’s direct environment in achieving compliance with multi-tier sustainable supply chain management (MT-SSCM) objectives.

Building on conceptual research, this study aims to generalize the characteristics of multi-tier supply chains in light of institutional theory and supply chain (SC) uncertainty to enhance the understanding of their complex interrelationship.

A three-dimensional framework is built around the supply and demand uncertainty as well as the pressures for sustainability exerted by the supplier’s direct environment to propose ideal constellations for the application of MT-SSCM. Moreover, research directions and implications for the alteration of suboptimal constellations are developed.

Incorporating the supplier’s environment in the choice of MT-SSCM practices couples the sustainability priorities of the focal firm and the supplier. This enables a more complete picture of the sustainability objectives and sustainable development aims of the SC partners.

On the basis of institutional theory, the study extends current MT-SSCM concepts by including the supplier’s direct environment in the choice of ideal management practices in a particular SC setup. It provides a definition of a multi-tier SC as an institutional field and a number of research implications regarding MT-SSCM as well as generic SSCM. Moreover, the proposed framework helps SC managers to understand the complex interplay of the SC partners’ sustainability aims and provides implications for choosing the most suitable MT-SSCM practices.

During the construction process of the China Railway Track System (CRTS) I type filling layer, the nonwoven fabric bags have been used as grouting templates for cement asphalt (CA) emulsified mortar. The porous structure of nonwoven fabrics endowed the templates with breathability and water permeability. The standard requires that the volume expansion rate of CA mortar must be controlled within 1%–3%, which can generate expansion pressure to ensure that the cavities under track slabs are filled fully. However, the expansion pressure caused some of the water to seep out from the periphery of the filling bag, and it would affect the actual mix proportion of CA mortar. The differences in physical and mechanical properties between the CA mortar under track slabs and the CA mortar formed in the laboratory were studied in this paper. The relevant results could provide important methods for the research of filling layer materials for CRTS I type and other types of ballastless tracks in China.

During the inspection of filling layer, the samples of CA mortar from different working conditions and raw materials were taken by uncovering the track slabs and drilling cores. The physical and mechanical properties of CA mortar under the filling layer of the slab were systematically analyzed by testing the electrical flux, compressive strength and density of mortar in different parts of the filling layer.

In this paper, the electric flux, the physical properties and mechanical properties of different parts of CA mortar under the track slab were investigated. The results showed that the density, electric flux and compressive strength of CA mortar were affected by the composition of raw materials for dry powders and different parts of the filling layer. In addition, the electrical flux of CA mortar gradually decreased within 90 days’ age. The electrical flux of samples with the thickness of 54 mm was lower than 500 C. Therefore, the impermeability and durability of CA mortar could be improved by increasing the thickness of filling layer. Besides, the results showed that the compressive strength of CA mortar increased, while the density and electric flux decreased gradually, with the prolongation of hardening time.

During 90 days' age, the electrical flux of the CA mortar gradually decreased with the increase of specimen thickness and the electrical flux of the specimens with the thickness of 54 mm was lower than 500 C. The impermeability and durability of the CA mortar could be improved by increasing the thickness of filling layer. The proposed method can provide reference for the further development and improvement of CRTS I and CRTS II type ballastless track in China.

This study aims to review the literature on graph-theoretic mining methods for node importance in both static and dynamic world city networks, which is correspondingly categorised by graph-theoretic node importance mining on network topologies and transmission mechanisms.

The authors overview the graph-theoretic indicators of node importance: centrality and power. Then, the methods of graph-theoretic node importance mining on network topologies are assessed with node relevance, centrality- and power-based measurements, heterogeneous fusion and other miscellaneous approaches. The latest progress in transmission mechanisms is also reviewed in this study involving network evolution, node immunisation and robustness in dynamics. Finally, the findings are analysed and future directions in this field are suggested.

The method development of node importance mining is driven by complex application-based problems within a transmission mechanism. Fusion measurements, based on centrality and power, are extended by other graph mining techniques in which power has a significant role. In conclusion, the trends of node importance mining focus on power-embedded fusion measurements in the transmission mechanism-based complex applications.

This is the first systematic literature review of node importance from the view of graph-theoretic mining.

The authors investigate the association of the constructed corporate social responsibility (CSR) measures with the banks’ profitability, social contributions and CSR spending as well as the market reaction to CSR spending.

Using textual analysis of the CSR reports of banks listed on the Chinese market, the authors construct CSR measures in six domains: business, environment, human rights, corporate governance, charity and social capital. Our textual-based CSR measures contain substantial and valuable information beyond what Rankins CSR ratings offer.

The findings suggest that banks with stronger engagements and interests in the business-related CSR domain experience higher profitability, while those that are more committed to the corporate governance and charity-related domains create larger social contributions. Banks tend to incur higher CSR spending when they are more active in corporate governance. Although the stock market reacts positively to CSR expenditures, the reaction is less favorable for banks with CSR expenditures above the industry norm.

This study offers insights to policymakers of the regulatory bodies and the banks in China. To enhance the financial safety and soundness of the banking system, the regulatory bodies should encourage banks to strategically allocate corporate resources to achieve higher CSR ratings and engage more business-related CSR activities. To create larger social values, bank management should invest more in philanthropic CSR initiatives such as corporate governance and charity activities. To pursue higher corporate profits, they should engage more in self-centered business-related CSR activities. However, according to the reaction of the market, they should not over-invest in CSR activities.

While the use of textual analysis to evaluate CSR disclosure has recently emerged in the literature, few studies focus on banks in China. Using the term frequency–inverse data frequency (TF-IDF) method, the authors constructed a score for each of the six CSR domains: business (BUS), environment (ENV), human rights (HR), corporate governance (GOV), charity (CHY) and social capital (SCAP). To the best of our knowledge, no studies have adopted the textual approach to evaluate social reporting quality and CSR activities in the context of the banking industry in China.

The purpose of this paper is to investigate how customer participation (CP) influences the two contrasting relationship maintenance mechanisms: dedication and constraint, and identifies its antecedents in the context of business-to-business information technology (IT) services.

An empirical study was conducted through a survey of 126 firms receiving IT services in Taiwan. The partial least squares method was used to test the conceptual model of the study.

The results indicated that CP positively relates to IT service quality, thereby influencing satisfaction (i.e. dedication). In addition, CP was also found to be positively associated with switching costs (i.e. constraint). Both satisfaction and switching costs have significant influences on loyalty. Furthermore, IT capabilities, organizational compatibility, and role clarity are positively related to CP.

Longitudinal studies are needed to explore how CP affects the dual mechanisms in different phases of customer-firm relationships.

The study contributes to a thorough understanding of the influences of CP on relationship maintenance.

This paper aims to examine how banks’ accounting disclosure policies affect information content in stock prices and stock crash risk.

This paper uses 1996-2013 as the sample period. The final sample includes 10,045 observations in 37 countries. This paper uses stock return synchronicity to measure information content in stock prices. This study uses the frequency difference between extremely negative and positive stock returns to measure stock crash risk. To measure the level of bank accounting disclosure, this research follows Nier and Baumann (2006) to construct an aggregate disclosure index based on inclusions and omissions of a series of items in a bank’s annual accounting reports.

This paper finds that banks’ stocks have lower stock return synchronicity and fewer extremely negative returns if banks have higher levels of financial statement disclosure. These results suggest that banks’ stocks have higher information content and lower crash risk if banks’ information environment is more transparent.

Overall, this paper provides new insight about how to increase banks’ transparency and the safety of the banking industry, which is beneficial to economic growth. To increase banks’ transparency and reduce the possibility of extremely negative stock returns, one way to regulate banks is to increase their accounting disclosure. In addition, the extant literature (Chen et al., 2006, Durnev et al., 2003, 2004; Wurgler, 2000) demonstrates that firms with lower stock return synchronicity have more transparent information environments and higher investment efficiency. Thus, this paper finds that higher levels of bank accounting disclosure are associated with lower stock return synchronicity, which further reduces banks’ opacity and increases banks’ investment efficiency. Finally, compared to business firms, stock crash risk has much direr consequences because one bank’s stock crash will affect overall financial stability. Thus, it is important for authorities to know the effects of accounting disclosure on bank stock crash risk.

Realistic force sensation can help operators better feel and manipulate parts for virtual assembly (VA). Moreover, for VA of mechanical parts, it is necessary to consider their tolerance levels so as to apply proper assembly forces. Out of the three common assembly fit types, the type of clearance fit is the focus of virtual manual assembly, as parts with such fit type require precise force feedback to assist users’ assembly operations.

This study proposes a novel force rendering model for VA of mechanical parts with clearance fits. By decomposing an actual assembly operation into three consecutive states, the corresponding forces are formulated.

A prototype system is designed and developed to implement the model, and comparative case studies are conducted to investigate the users’ performance with the other three common approaches, namely, a typical WIMP (window-icon-menu-pointer) interface with CAD software, a physics simulation with collision detection and the approach that combines physics simulation and geometric constraints restriction. The results have shown that the proposed model is more realistic by providing continuous and realistic force feedback to the users.

The users’ feeling of immersion and their operational efficiency are greatly enhanced with the force sensation provided.

This study aims to examine the effect of real activities manipulation (RAM) on auditors’ decision of issuing going concern (GC) opinions for distressed companies.

This study estimates and examines three types of RAM: reduction of discretionary expenses, sales manipulation and overproduction. It investigates the effect of RAM on auditor reporting conservatism by including the three measures of RAM methods in logistic regressions that explain the issuance of going concern opinions. The authors perform the analysis specifically on distressed firms for 2004-2013 period.

This study finds a significant and positive association between RAM and the likelihood of receiving going concern opinion in the financial distressed firm sample, suggesting that client’s abnormal business activity affects the auditor reporting conservatism.

This study provides evidence that auditors make going concern reporting decisions in consideration of the client’s abnormal operating decisions and management’s opportunism.

Recent literature argues that auditors have little recourse other than to resign if a client uses RAM to impact earnings or the financial statements, and hence the enhanced audit quality in the post-SOX period is due to the shift from using accruals management to RAM (Cohen et al., 2008; Chi et al., 2011; Kim and Park, 2014). The evidence provided in this study indicates that auditors report more conservatively (rather than simply resign) in response to the aggressive RAM.

The study shows that with the progress of building technologies and building materials, the scale of buildings has increased. But in earthquake-prone areas, large-scale buildings mean higher risks; therefore improving the seismic capacity of buildings is an important measure to reduce the risk of buildings.

In this study, the isolation structure of buildings was introduced briefly, and the cost-benefit based optimization model of the isolation structure was constructed. The optimization of the isolation structure was carried out from the perspective of benefit analysis. Then, two buildings with the same structure were analyzed as examples. One kept the original isolation structure, and the other optimized the isolation structure with the optimization model.

The final results showed that the optimized isolation structure had a lower input cost ratio, i.e. it had a higher benefit in the same whole life cycle, and the expected loss cost of the structure produced in the same life cycle was lower.

In conclusion, the optimization model of the isolated structure based on benefit analysis can effectively improve the benefit of building isolation structure produced in the whole life cycle.