Ahsan Habib, Haiyan Jiang and Donghua Zhou
– The purpose of this paper is to investigate the effect of audit quality on the market pricing of earnings and earnings components in China.
Abstract
Purpose
The purpose of this paper is to investigate the effect of audit quality on the market pricing of earnings and earnings components in China.
Design/methodology/approach
The paper measures audit quality using three tiers of audit firm designation, namely International Big 4 audit firms, local Top 10 audit firms and, finally, the local second-tier audit firms. Earnings are decomposed into accruals and cash flow components and accruals are further decomposed into discretionary and non-discretionary accruals.
Findings
The paper finds that, although earnings and its components are priced positively by the Chinese stock market, Big 4 audit does not provide any incremental benefit to clients in terms of market pricing of clients’ financial numbers. The paper finds a negative impact of local Top10 audit on the pricing of earnings in China. However, the paper finds no incremental effect of local Top 10 audit on the market pricing of earnings components.
Originality/value
Although prior research in China has used modified audit opinion as the audit quality matrix, the paper considers market valuation of earnings and earnings components for firms audited by different categories of auditors.
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Xiuliang Hou, Li Wei, Xinlong Zhang, Huihui Wu, Qicheng Zhou and Shan-yuan Wang
Catechu liquor, which is deep brown-red in color, was purified with a micro-filtration membrane and the stability of catechu dye to different levels of temperatures and pH were…
Abstract
Catechu liquor, which is deep brown-red in color, was purified with a micro-filtration membrane and the stability of catechu dye to different levels of temperatures and pH were investigated in this paper. The effects of the dyeing conditions on color characteristic values and color fastnesses of the dyed wool fabrics were also investigated. The results show that the liquor of catechu dye is stable at pH values of 3-7 and its color changes to a deeper brown-red when its pH value is above 8. The preferable dyeing conditions for wool fabric with refined powder catechu dye are as follows: dyeing temperature of 100±C, pH value of 6.5 for the dye bath and catechu dye of 1-4% (o.w.f).
The dyed wool fabric has good color fastnesses to washing, alkali perspiration and dry rubbing. However, its color fastness rating to wet rubbing is poor, ranging from 2-3. Further research will be needed on this aspect.
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Xudong Sun, Mingxing Zhou and Yize Sun
– The purpose of this paper is to develop near infrared (NIR) techniques coupled with multivariate calibration methods to rapid measure cotton content in blend fabrics.
Abstract
Purpose
The purpose of this paper is to develop near infrared (NIR) techniques coupled with multivariate calibration methods to rapid measure cotton content in blend fabrics.
Design/methodology/approach
In total, 124 and 41 samples were used to calibrate models and assess the performance of the models, respectively. Multivariate calibration methods of partial least square (PLS), extreme learning machine (ELM) and least square support vector machine (LS-SVM) were employed to develop the models. Through comparing the performance of PLS, ELM and LS-SVM models with new samples, the optimal model of cotton content was obtained with LS-SVM model. The correlation coefficient of prediction (r p) and root mean square errors of prediction were 0.98 and 4.50 percent, respectively.
Findings
The results suggest that NIR technique combining with LS-SVM method has significant potential to quantitatively analyze cotton content in blend fabrics.
Originality/value
It may have commercial and regulatory potential to avoid time consuming work, costly and laborious chemical analysis for cotton content in blend fabrics.
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Hongbo Shan, Shenhua Zhou and Zhihong Sun
The purpose of this paper is to propose a novel method under the name of genetic simulated annealing algorithm (GSAA) and ant colony optimization (ACO) algorithm for assembly…
Abstract
Purpose
The purpose of this paper is to propose a novel method under the name of genetic simulated annealing algorithm (GSAA) and ant colony optimization (ACO) algorithm for assembly sequence planning (ASP) which is possessed of the competence for assisting the planner in generating a satisfied and effective assembly sequence with respect to large constraint assembly perplexity.
Design/methodology/approach
Based on the genetic algorithm (GA), simulated annealing, and ACO algorithm, the GSAA are put forward. A case study is presented to validate the proposed method.
Findings
This GSAA has better optimization performance and robustness. The degree of dependence on the initial assembly sequence about GSAA is decreased. The optimization assembly sequence still can be obtained even if the assembly sequences of initial population are infeasible. By combining GA and simulated annealing (SA), the efficiency of searching and the quality of solution of GSAA is improved. As for the presented ACO algorithm, the searching speed is further increased.
Originality/value
Traditionally, GA heavily depends on the choosing original sequence, which can result in early convergence in iterative operation, lower searching efficiency in evolutionary process, and non‐optimization of final result for global variable. Similarly, SA algorithms may generate a great deal of infeasible solutions in the evolution process by generating new sequences through exchanging position of the randomly selected two parts, which results in inefficiency of the solution‐searching process. In this paper, the proposed GSAA and ACO algorithm for ASP are possessed of the competence for assisting the planner in generating a satisfied and effective assembly sequence with respect to large constraint assembly perplexity.
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Shuyang Li, Shu Jiang, Miao Tian, Yun Su and Jun Li
The purpose of this paper is to gain an in-depth understanding of the research progress, hotspots and future trends in the field of functional clothing.
Abstract
Purpose
The purpose of this paper is to gain an in-depth understanding of the research progress, hotspots and future trends in the field of functional clothing.
Design/methodology/approach
The records of 4,153 pieces of literature related to functional clothing were retrieved from Web of Science by using a comprehensive retrieval strategy. A piece of software, CiteSpace was used as a tool to visualize the results of specific terms, such as author, institution and keyword. By analyzing the knowledge maps with several indicators, the intellectual basis and research fronts for the functional clothing domain could then be demonstrated.
Findings
The result indicated that functional clothing was a popular research field, with approximately 500 papers published worldwide in 2020. Its main research area was material science and involved public environmental and occupational health, engineering, etc. showing the characteristic of multi-interdisciplinary. Textile Research Journal and International Journal of Clothing Science and Technology were the top two journals in this field. The USA, China, Australia, England and Germany have been active and frequently cooperating with each other. Donghua University, the Hong Kong Polytechnic University and NASA, with the largest number of publications, were identified as the main research drivers. According to the co-citation analysis, thermal stress, nanogenerator and electrospinning were the topics of most cited articles during the past 20 years.
Practical implications
The findings identified smart clothing and protective clothing to be the research frontiers in the field of functional clothing, which deserved further study in the future.
Originality/value
The outcomes offered an overview of the research status and future trends of the functional clothing field. It could not only provide scholars with convenience in identifying research hotspots and building potential cooperation in the follow-up research, but also assist beginners in searching core scholars and literature of great significance.
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Xiongying Wu, Lihong Chen, Shuhui Pang and Xuemei Ding
The purpose of this paper is to explore a descriptive framework for a more structured and objective evaluation of the risk situation of textile and apparel, also to find the best…
Abstract
Purpose
The purpose of this paper is to explore a descriptive framework for a more structured and objective evaluation of the risk situation of textile and apparel, also to find the best set of methods or optimal scientific grounds for the safety evaluation of textile and apparel.
Design/methodology/approach
Risk analysis theory is used to analyze potential hazard of textile and apparel, weight is given to risk indicators using subjective and objective weighting method, respectively, grading standards of safe risk of textile and apparel is made. Finally a safety risk assessment model of textile and apparel based on support vector machine (SVM) is built, and empirical analysis is also made.
Findings
Quantitative and highly reliable evaluation of textile and apparel risks, relatively easy grading classification and simplicity in operating the evaluation process are the advantages that promote the application of risk assessment model based on SVM for textile and apparel, and empirical analysis showed considerably good applicability.
Practical implications
The research is useful to ensure safety textile and apparel in market, also contributing to the sustainable development of textile industries in future.
Originality/value
SVM as a risk assessment method provided safety evaluation to toxic and harmful substance and small parts in textile and apparel, which can be an effective tool to monitor textile and apparel safety.
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Abstract
Purpose
The purpose of this paper is to theoretically analyze and experimentally demonstrate the investigation of and present a kind of sensing system for monitoring simultaneous temperature and strain measurements based on highly nonlinear fiber (HNLF) and single mode fiber (SMF).
Design/methodology/approach
First, the stimulated Brillouin scattering (SBS) characteristics of the HNLF have been studied, including the Brillouin gain bandwidth, Brillouin gain center frequency and SBS threshold. Second, based on the Brillouin gain center frequency, the Brillouin frequency shift coefficients of strain and temperature in HNLF have been studied. Third, the sensing and signal interrogation scheme for simultaneous monitoring of temperature and strain with high resolution has been presented.
Findings
It is found that the HNLF has a wider Brillouin gain bandwidth. The SBS threshold of HNLF is 78 mW, which is much larger than 7.9 mW of SMF. Also, the Brillouin frequency shift coefficients of strain and temperature in HNLF are 0.0308 and 0.413 MHz/°C, respectively.
Originality/value
The larger threshold of SBS is useful to avoid SBS under certain situations that Spontaneous Brillouin Scattering is necessary and should be applied. The technique is based on the fact that the Brillouin frequency shift coefficients of strain and temperature in HNLF are different from those in SMF. Therefore, the two-parameter monitoring can be achieved by producing SBS and obtaining the back-scattering Brillouin signal light simultaneously in HNLF and SMF.
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Chang-E Zhou, Haidan Niu, Qing Zhang, Huixia Li, Chi Wai Kan, Chang Sun, Jinmei Du and Changhai Xu
This paper aims to prepare an associative thickener base on two polyacrylate-based copolymers, which can be used for digital printing of nylon carpet with enhanced performance.
Abstract
Purpose
This paper aims to prepare an associative thickener base on two polyacrylate-based copolymers, which can be used for digital printing of nylon carpet with enhanced performance.
Design/methodology/approach
An associative thickener was prepared by compounding two polyacrylate-based copolymers, cationic starch and polyacrylic acid; and mediated by polyethylene glycol and polyacrylamide crosslinker. The formulation of the associative thickener was optimized by using the orthogonal array testing strategy. The stability of the associative thickener was investigated by measuring effects of temperature, electrolytes, storage time and auxiliaries on viscosity. The associative thickener was compared with a commercial thickener by evaluating their performance in digital printing of nylon carpet.
Findings
The associative thickener provided same color strength and fastness in the printing of nylon carpet as the commercial one, but was more easily washed off for a better hand feeling of the printed carpet.
Practical implications
The prepared associative thickener can be applied for digital printing of nylon carpet.
Originality/value
The associative thickener can be facilely prepared from commercially available chemicals and suitable for digital printing of nylon carpet.
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According to unearthed materials of braids, hand braiding originate in the last stage of the Old Stone Age China and has a history of over 7000 years, which remains a unique…
Abstract
According to unearthed materials of braids, hand braiding originate in the last stage of the Old Stone Age China and has a history of over 7000 years, which remains a unique handicraft in our society. In terms of the arrangement of yarns, braiding can be categorized into two kinds of techniques: double system braiding and single system. In ancient China, most braids were made by double system braiding. The technique of single system braiding was at its peak of development in the Zhou dynasty. Around the Han dynasty, diagonal braiding and twist braiding were in fashion, and a complex braiding technique of the combining of the two types of braiding was invented. Since the Shang dynasty, the application of braiding has been limited to narrow fabrics, shaped products, and some special trimmings, such as knots.
Double system braiding was directly responsible for the development of machine weaving. Loop braiding and crook braiding are similar to modern knitting and crocheting in many aspects. The scope of braiding application has now diminished, but its technical and cultural significance remains.
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Hongxia Wang, Hua Zhou, Haitao Niu, Chen Huang, Amir Abbas, Jian Fang and Tong Lin
In this study, superhydrophobic fabric is prepared with a wet-chemical coating technique that uses a coating solution synthesized by the co-hydrolysis and co-condensation of…
Abstract
In this study, superhydrophobic fabric is prepared with a wet-chemical coating technique that uses a coating solution synthesized by the co-hydrolysis and co-condensation of tetraethyl orthosilicate and fluoroalkyl silane (tridecafluorooctyl triethoxysilane) under an alkaline condition. The treated fabric shows stable superhydrophobicity with a water contact angle as high as 171°, and a sliding angle as low as 2°. The coated fabric has higher repellency to saline water, and its repellency increases with increases in the salt content in the solution. The contact angle is reduced with increases in liquid temperature. When the water temperature is 90°C, the contact angle on the superhydrophobic fabric is 153°. The superhydrophobic treatment slightly reduces the air permeability, but increases the water vapor permeability of the fabric. The treatment considerably increases the liquid breakthrough pressure, but has little effect on fabric pore size and thermal conductivity. The air gap membrane distillation process is used to evaluate the desalination performance of the superhydrophobic fabric. When the feed and the condenser are kept at 90°C and 20°C, respectively, the membrane distillation (MD) system with the superhydrophobic fabric yields a permeate flux of water up to 13.8 kg m-2 hour-1, which is slightly higher than that with the use of polymer and inorganic MD membranes reported. Superhydrophobic fabrics may thus be considered as effective MD membranes for water desalination applications.