Chao-xia Wang, Mao Li, Guang-wei Jiang, Kuan-jun Fang and An-li An-li
The cotton fabrics were surface modified for water repellent finishing with silicon sol, which was prepared with the tetraethoxysilane(TEOS) and solvent ethanol, catalyzer HCl…
Abstract
The cotton fabrics were surface modified for water repellent finishing with silicon sol, which was prepared with the tetraethoxysilane(TEOS) and solvent ethanol, catalyzer HCl, water and modified with additives, such as Methyltriethoxysilane(MTEOS), Octyltriethoxysilane(OTEOS) and Hexadec-ltrimethoxysilane(HTEOS). As a result, acceptable water repellence could only be achieved via the addition of longer chain length additives such as OTEOS, HTEOS, while the use of additives containing a shorter alkyl chain length such as MTES led to insufficient water repellence. The factors which influence contact angles were examined. Excellent water repellent properties could be achieved on the cotton fabrics treated with the silica sols by twice dip and pad and cured at 160°. The silica sol preparation preference conditions were with TEOS: H2O: EtOH=1: 5: 8 (mol) by stirring for 6 hours at 65°C which was added with HTEOS. The water repellence contact angle was able to be reached around 140° and the hydrostatic pressure was 46cm.
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Wei'An Li and Da'Ying Yan
This paper makes the first attempt to provide a new analytical framework for research on the evolution of China's corporate governance models. The purpose of this paper is to…
Abstract
Purpose
This paper makes the first attempt to provide a new analytical framework for research on the evolution of China's corporate governance models. The purpose of this paper is to investigate developmental corporate governance mechanisms in China the over past decades from a synthetic and dynamic analytical viewpoint.
Design/methodology/approach
This is a conceptual paper.
Findings
The evolution of corporate governance from an administrative to an economic model in China was not a smooth process and was confronted with various unavoidable institutional and ideological obstacles. Consequently, the transition of governance models has demonstrated the following four salient characteristics: gradualism, dualism, systematization and path dependency.
Originality/value
This paper makes the first attempt to provide a new analytical framework for research on the evolution of China's corporate governance models.
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– This paper aims to examine the effectiveness of independent directors based on the perspective of strategic control.
Abstract
Purpose
This paper aims to examine the effectiveness of independent directors based on the perspective of strategic control.
Design/methodology/approach
This is an empirical study carried out between 2007 and 2012 based on a sample of Chinese A-share-listed companies.
Findings
The results indicate that the departure of a CEO provides conditions for the new CEO to become empowered to carry out strategic change. The behavior of a new CEO results in the phenomenon of “a new broom sweeps clean” and increases the scope of strategic change. In addition, the results indicate that the board’s independence negatively moderates the relationship between the CEO’s succession and the scope of strategic change, and that independent directors are effective in supervising risk-taking behavior on the part of the CEO which ultimately results in damaging company performance.
Practical implications
The corporate internal and external supervisory mechanisms should be improved during the process of succession of a new CEO, and the effectiveness of the supervision of board directors should also be strengthened during the implementation of the strategic process of a new CEO.
Originality/value
Previous research on the effectiveness of independent directors mostly focuses on financial control, with a single leap from independent directors to corporate performance, which neglects the strategic control of independent directors. From the micro perspective of the strategic control process as a means of discussing the independent directors’ watchdog role, this paper extends and enriches the research on “the effectiveness of independent directors”.
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In Part I of this article equations have been developed describing the behaviour of general deterministic systems. These lines of thought are followed up below, and are especially…
Abstract
In Part I of this article equations have been developed describing the behaviour of general deterministic systems. These lines of thought are followed up below, and are especially applied to systems the elements of which exhibit linear behaviour. By applying Laplace transform theory, it is established that matrix products determining the system behaviour, the operations of which were to be interpreted symbolically in Part I, are no longer symbolic. It is also shown how a future system behaviour may be obtained as the convolution of vectors, depending on initial values, and a system weight function matrix, depending entirely on structural properties of the system and on element behaviour.
Yanming Zhao, Jinhao Wu, Yongbo Zhu and Li’an Gu
This paper aims to reduce the impact of noise on the prediction accuracy of remaining useful life (RUL) for supercapacitor. First, Savitzky–Golay (SG) smoothing filter method …
Abstract
Purpose
This paper aims to reduce the impact of noise on the prediction accuracy of remaining useful life (RUL) for supercapacitor. First, Savitzky–Golay (SG) smoothing filter method (Savitzky and Golay, 1964) is used to eliminate the local small fluctuation and high-frequency noises that are generated by the capacity drop and rebound during the charging and discharging process of supercapacitor. Then, the variational mode decomposition (VMD) method is used to eliminate large fluctuation noises that are caused by internal temperature change of supercapacitor and chemical reaction of the supercapacitor. Its parameters are optimized by using marine predators algorithm (MPA), and the capacity sequence after denoising is reconstructed. Finally, long short term memory neural networks (LSTM) is used to predict the performance degradation law (PDL) and remaining useful life (RUL) of supercapacitor for the reconstructed sequence, then the comparative analysis is conducted with other methods, which results show this method improves the prediction accuracy effectively, and provides theoretical support for timely and accurately understanding the PDL and RUL of supercapacitor backup power supply.
Design/methodology/approach
First, SG smoothing filter method is used to eliminate the local small fluctuation and high-frequency noises that are generated by the capacity drop and rebound during the charging and discharging process of supercapacitor. Then, the VMD method is used to eliminate large fluctuation noises that are caused by internal temperature change of supercapacitor and chemical reaction of the supercapacitor. Its parameters are optimized by using MPA, and the capacity sequence after denoising is reconstructed. Finally, LSTM is used to predict the PDL and RUL of supercapacitor for the reconstructed sequence, then the comparative analysis is conducted with other methods, the results show that this method improves the prediction accuracy effectively, and provides theoretical support for timely and accurate understanding the PDL and RUL of supercapacitor backup power supply.
Findings
These factors will bring different types of noise during the service process of supercapacitor backup power supply, such as capacity regeneration, differences of charging and discharging rate, internal temperature change of supercapacitor, chemical reaction and external electromagnetic interference. Therefore, the paper proposes an LSTM prediction method of supercapacitor’s PDL and RUL based on composite denoising, which is divided into three stages: smoothing, noise reduction and prediction. First, SG smoothing filter method is used to eliminate the local small fluctuation and high-frequency noises, and MPA-VMD method is used to eliminate the nonlinear and nonstationary noises. Then, the capacity sequence after denoising is reconstructed, LSTM is used to predict PDL and RUL of supercapacitor. Finally, the comparative analysis with other methods is carried out. The results show that SG-VMD-LSTM method has higher prediction accuracy, which can accurately predict PDL and RUL of supercapacitor backup power supply, and improve the safety and reliability of wind turbine operation under the severe wind conditions.
Originality/value
The comparative analysis with other methods is carried out. The results show that SG-VMD-LSTM method has higher prediction accuracy, which can accurately predict PDL and RUL of supercapacitor backup power supply, and improve the safety and reliability of wind turbine operation under the severe wind conditions.
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Wei'an Li, Yekun Xu, Jianbo Niu and Aichao Qiu
The literature on corporate governance has experienced an explosive growth in the past decade and presented some new trends. One purpose of this paper is to make an exploratory…
Abstract
Purpose
The literature on corporate governance has experienced an explosive growth in the past decade and presented some new trends. One purpose of this paper is to make an exploratory survey of this. Since China is a typically emerging and transition economy, another purpose of this paper is to review some domestic studies with an intention to discover the evolution logic of corporate governance practices in China under a complicated and exclusive context, the third purpose is to provide future research directions.
Design/methodology/approach
This paper surveys recent literature in the field of corporate governance, intending to find out the development trends and extract the main line of literature on and practices of Chinese corporate governance.
Findings
In this paper, we find that recent literature on corporate governance provides some new insights into subtle characteristics of governance, governance effects of relational network, political connections, corporate governance evaluation and financial institutions governance. During the past decade, the literature on Chinese corporate governance has referred to some new areas during the transition process from administrative governance to economic governance. In addition to the above, we attempt to put forward an analytical framework and the proposition that Chinese corporate governance is in the transition process from administrative governance to economic governance.
Research limitations/implications
The authors propose some research topics where future studies on corporate governance may prove valuable, especially putting forward an analytical framework which can be used for discussing and analyzing corporate governance in China.
Originality/value
This paper reviews some new trends of literature on corporate governance and makes a contribution to corporate governance studies by providing fruitful directions, extracting the main line and analytical framework for China's mode during the transition process from administrative governance to economic governance.
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This paper presents a general conceptual framework for systems built up of elements causally coupled to each other, when such causal influence can be considered as to take place…
Abstract
This paper presents a general conceptual framework for systems built up of elements causally coupled to each other, when such causal influence can be considered as to take place through well‐defined channels connecting the elements. In Part I, general deterministic systems are treated and in Part II (appearing in the forthcoming issue) the treatment is confined to systems with elements exhibiting linear behaviour. Special attention is given to the relationship between element behaviour, system structure and system behaviour.
The purpose of this paper is to describe the efforts of library faculty at Long Island University's Brooklyn Campus Library to design and implement a continuum of…
Abstract
Purpose
The purpose of this paper is to describe the efforts of library faculty at Long Island University's Brooklyn Campus Library to design and implement a continuum of curriculum‐integrated, outcomes‐assessed library instruction in undergraduate writing‐intensive courses.
Design/methodology/approach
The literature review investigates various course‐integrated curriculum designs, how contemporary students learn, the challenges they face in academic research, and the significance of collaboration between library and teaching faculty in facilitating curriculum‐integrated library instruction (LI). Various components of LI design are examined, along with LI development in collaboration with other academic departments. The integration of new LI into a lower‐level undergraduate composition course as well as a pre‐existing LI component to an upper‐level undergraduate writing‐intensive course is explored.
Findings
The initial curriculum‐spanning continuum approach envisioned by the library and English department was necessarily scaled back and down due to personnel and budgetary restrictions. Integrating two library instruction sessions into 47 undergraduate composition courses produced challenges of scheduling, communication and content. Designing LI components with outcomes assessment (OA) measurement built‐in proved superior to retrofitting OA to previously designed, and implemented LI.
Practical implications
The paper contributes to the discussion of library pedagogy, curriculum‐integrated library instruction design and collaboration between library and teaching faculty.
Originality/value
This paper provides a step‐by‐step recounting of a mid‐sized, urban academic library's efforts to implement the first steps towards designing a “continuum” of library instruction for an undergraduate core curriculum. It offers valuable insights and information in designing, implementing and sustaining multiple library instruction components to aid students in seeking and locating authoritative sources for their research projects.
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This synthesis covers academic research on the use of valuation, tax, information technology (IT), and forensic specialists on audit engagements. The importance and role of…
Abstract
This synthesis covers academic research on the use of valuation, tax, information technology (IT), and forensic specialists on audit engagements. The importance and role of specialists on audit engagements have recently increased, and specialist use has garnered significant attention from regulators and academics. Given the PCAOB’s (2017b) recent proposal to revise auditing standards regarding specialists’ involvement, it is important to review the specialist literature as a whole. By integrating research across these four domains, I identify commonalities and differences related to: (1) factors associated with the use of specialists on audit engagements (including the nature, timing, and extent of use); (2) factors impacting auditors’ interactions with specialists (including specialists contracted by the auditor or management); and (3) outcomes associated with the use of specialists. This integrated analysis of the specialist literatures shows variation in the use of specialists, and various factors affecting both if and how they are involved and whether auditors use specialists internal or external to the audit firm. Additionally, research has sometimes (but not always) linked specialist involvement to higher audit quality. The commonalities and areas of variation identified are informative to audit research and practice, particularly as regulators and audit firms look to improve the quality of audits using specialists. Throughout the synthesis, I also provide a number of directions for future research.
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Keryn Chalmers, David Hay and Hichem Khlif
In 2001, the US moved to regulate internal control reporting by management and auditors. While some jurisdictions have followed the lead of the US, many others have not. An…
Abstract
In 2001, the US moved to regulate internal control reporting by management and auditors. While some jurisdictions have followed the lead of the US, many others have not. An important question, therefore, is the relevance of internal control to stakeholders. The more specific issue of the benefits of US-style regulation of internal control reporting is also topical. We review studies on the determinants of internal control quality and its economic consequences for stakeholders including investors, creditors, managers, auditors and financial analysts. We extend previous reviews by focusing on US studies published since 2013 as well as all non-US studies investigating IC quality including countries regulating IC disclosure as well as unregulated settings and both developed and developing economies. In doing so, we identify research questions where evidence remains mixed and new directions in which there are research opportunities.
Three main insights arise from our analysis. First, evidence on the economic consequences of internal control quality suggests that the quality of internal control can have a significant effect on decision making by users of financial information. Second, the results of research on the empirical association between ownership structure, certain board characteristics and internal control quality is generally mixed. Empirical evidence concerning the association between audit committee characteristics and internal control quality generally supports a positive and significant association. Finally, while studies in non-US jurisdictions are increasing, opportunities remain to explore the determinants and consequences of internal control in other jurisdictions. Our review provides evidence for policy makers of whether there are benefits from requiring management and auditors to report on internal control over financial reporting.