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Article
Publication date: 1 July 2014

Dongliang Sun, Jinliang Xu and Peng Ding

Based on the numerical research on the relationship between the flow pattern transition and the condensation heat transfer in circular microchannels, the purpose of this paper is…

257

Abstract

Purpose

Based on the numerical research on the relationship between the flow pattern transition and the condensation heat transfer in circular microchannels, the purpose of this paper is to bring forward a concept of external separation circular microchannel to regulate and control the flow pattern for enhancing the condensation heat transfer.

Design/methodology/approach

The numerical research is based on the volume of fluid method and the vapor-liquid phase change model proposed by the present authors.

Findings

By numerical research on the condensation process of water in a general circular microchannel, it is discovered that, with the increase of the inlet velocity and the reduction of the temperature difference between the saturation temperature and the channel wall temperature, the bubble detachment frequency is raised and the water vapor condensation length is extended, representing an exponential growth. Therefore, for the condensation process with low temperature difference and high mass flow rate, it is in urgent need to regulate and control the flow pattern.

Originality/value

To prevent the flow pattern in the general circular microchannel converted from annular flow to slug flow and then to bubble flow, this paper brings forward a concept of external separation circular microchannel, which regulates and controls the flow pattern by discharging partial liquid from the annular wall opening. After regulation and control, the flow pattern is converted from original periodic annular flow/slug flow/bubble flow to current stable annular flow. Accordingly, the heat transfer performance is enhanced and the condensation length is lowered remarkably.

Details

Engineering Computations, vol. 31 no. 5
Type: Research Article
ISSN: 0264-4401

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Article
Publication date: 21 November 2024

Duo Shang, Dongliang Yuan, Xinmei Wu and Dehui Li

The aim of this paper is to explore the relationship between digital transformation and corporate fraud.

64

Abstract

Purpose

The aim of this paper is to explore the relationship between digital transformation and corporate fraud.

Design/methodology/approach

This paper uses panel data of Chinese listed corporations from 2010 to 2021 and captures digital transformation from the perspectives of awareness and investment by extracting related content from annual reports. Our work investigates whether and how digital transformation influences corporate fraud and examines the moderating effects of the legal environment, media environment and privacy concerns.

Findings

Our findings show that digital transformation, captured either from awareness or actual investment, can significantly alleviate corporate fraud. Our results are robust in a set of endogeneity tests and robustness checks. Additionally, we confirm that digital transformation alleviates corporate fraud through two mechanisms: improving internal monitoring and boosting information flow. Additionally, this alleviating effect is more pronounced for corporations with fewer privacy concerns and in worse legal and media environments.

Practical implications

Our findings provide insights for policymakers to motivate corporations to engage in digital transformation for fraud prevention. We also offer guidelines for corporations to improve their awareness and actual investments in digital transformation and take advantage of its governance effect in preventing corporate fraud.

Originality/value

Overall, we highlight the governance role of digital transformation in alleviating corporate fraud and provide policy implications for regulators in emerging economies to regard digital transformation as an effective tool for fraud prevention.

Details

Internet Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1066-2243

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Article
Publication date: 6 June 2022

Yu Zhou, Jiaxin Liu and Dongliang Lei

This paper aims to investigate whether the two dominant financial reporting regimes, US Generally Accepted Accounting Principles (US GAAP) and International Financial Reporting…

818

Abstract

Purpose

This paper aims to investigate whether the two dominant financial reporting regimes, US Generally Accepted Accounting Principles (US GAAP) and International Financial Reporting Standards (IFRS), are associated with audit pricing and audit report lags.

Design/methodology/approach

In 2007, the US SEC eliminated the requirement for foreign registrants to reconcile their financial statements to US GAAP from IFRS. In this post-reconciliation setting in the USA, the authors use panel ordinary least square regressions to examine a sample of foreign firms cross-listed in the USA reporting under IFRS and US domestic firms reporting under US GAAP during the fiscal year 2007–2019.

Findings

The authors find that the firms reporting under IFRS have longer audit report lags than firms reporting under US GAAP. In addition, the authors find that firms reporting under IFRS pay higher audit fees than their US GAAP counterparts. The results are robust after controlling for the firm- and country-specific characteristics as well as using propensity-score matching.

Originality/value

To the best of the authors’ knowledge, this study is the first to provide empirical evidence that the differences between the two reporting regimes are associated with auditor behavior, possibly through additional audit efforts and audit complexity associated with auditing the principle-based IFRS relative to the rule-based US GAAP.

Details

Journal of Financial Reporting and Accounting, vol. 22 no. 4
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 21 August 2021

Jiaxin Liu and Dongliang Lei

This paper aims to examine the relation between managerial ability and stock price crash risk, conditional on managerial overconfidence. In addition, conditional on managerial…

995

Abstract

Purpose

This paper aims to examine the relation between managerial ability and stock price crash risk, conditional on managerial overconfidence. In addition, conditional on managerial overconfidence, the authors investigate the effect of managerial ability on firms’ choice of bad news hoarding channels, which result in a stock price crash.

Design/methodology/approach

Using a sample of 24,289 firm-years from companies listed on Compustat and CRSP from 1994 to 2018, the authors conduct panel regression analysis.

Findings

The authors find that managerial ability is positively associated with stock price crash risk only when managerial overconfidence is high. Furthermore, the authors find that managerial ability seems to exacerbate (attenuate) the bad news withholding by the overconfident managers using the earnings guidance (earnings management) channel. The authors find limited evidence that high-ability managers are likely to withhold bad news through the overinvestment channel and “other channels” when managers are overconfident. Finally, the authors find that the joint effect of managerial overconfidence and managerial ability on firms’ crash risk is more pronounced when there is a material weakness in firms’ internal controls, high investor belief heterogeneity and high information asymmetry. However, this effect appears to dissipate during the recent financial crisis in 2008.

Originality/value

This research reveals that managerial ability is costly to firms by engendering bad news hoardings and stock price crash risk when managers are overconfident. It also sheds light on how managerial overconfidence and managerial ability affect managers’ choice of bad news withholding channels and stock price crash risk. Finally, the paper is of practical value to the board of directors in selecting the prospective executives.

Details

Review of Accounting and Finance, vol. 20 no. 2
Type: Research Article
ISSN: 1475-7702

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Article
Publication date: 15 August 2023

Yongtao Zhao, Weili Li, Xiaoyang Xuan, Jianbang Gao, Jue Wang, Liang Dong, Dawei Zang, Mingjian Wang and Xiankang Zhong

This study aims to evaluate the protection performance of zinc as sacrificial anode for ABS A steel in the presence of H2S under different temperatures, pH and salinities.

67

Abstract

Purpose

This study aims to evaluate the protection performance of zinc as sacrificial anode for ABS A steel in the presence of H2S under different temperatures, pH and salinities.

Design/methodology/approach

In this paper, weight loss measurements and electrochemical measurements are used to evaluate the corrosion degree of zinc and ABS A steel.

Findings

Under the conditions involved in this work, it is shown that zinc is a nice sacrificial anode with the reason of its stable potential and excellent anode current efficiency according to the relevant standard. And it is also found that the hydrogen evolution does not occur on ABS A steel specimens. The potential difference between cathode and anode is suitable; thus, it can be concluded that each steel is well protected.

Originality/value

To the best of the authors’ knowledge, no other study has analyzed the protection mechanism and effect of zinc as sacrificial anode in H2S-containing environments under high temperature at present.

Details

Anti-Corrosion Methods and Materials, vol. 70 no. 6
Type: Research Article
ISSN: 0003-5599

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Article
Publication date: 16 October 2018

Dilong Chen, Qiang Lu, Dongliang Peng, Ke Yin, Chaoliang Zhong and Ting Shi

The purpose of this paper is to propose a receding horizon control approach for the problem of locating unknown wireless sensor networks by using a mobile robot.

244

Abstract

Purpose

The purpose of this paper is to propose a receding horizon control approach for the problem of locating unknown wireless sensor networks by using a mobile robot.

Design/methodology/approach

A control framework is used and consists of two levels: one is a decision level, while the other is a control level. In the decision level, a spatiotemporal probability occupancy grid method is used to give the possible positions of all nodes in sensor networks, where the posterior probability distributions of sensor nodes are estimated by capturing the transient signals. In the control level, a virtual robot is designed to move along the edge of obstacles such that the problem of obstacle avoidance can be transformed into a coordination problem of multiple robots. On the basis of the possible positions of sensor nodes and virtual robots, a receding horizon control approach is proposed to control mobile robots to locate sensor nodes, where a temporary target position method is utilized to avoid several special obstacles.

Findings

When the number of obstacles increases, the average localization errors between the actual locations and the estimated locations significantly increase.

Originality/value

The proposed control approach can guide the mobile robot to avoid obstacles and deal with the corresponding dynamical events so as to locate all sensor nodes for an unknown wireless network.

Details

Assembly Automation, vol. 39 no. 3
Type: Research Article
ISSN: 0144-5154

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Article
Publication date: 30 January 2020

Qingqing Song, Xudong Wang, Boyang Pan and Lei Wan

The purpose of this paper is to obtain the environmental factor, which has the greatest effect on the corrosion rate of Q235 carbon steel under thin electrolyte layer, and to…

262

Abstract

Purpose

The purpose of this paper is to obtain the environmental factor, which has the greatest effect on the corrosion rate of Q235 carbon steel under thin electrolyte layer, and to analyze the effect of this factor on the corrosion morphology, corrosion products and polarization process of Q235 carbon steel.

Design/methodology/approach

An electrochemical device, which can be used under thin electrolyte layer is designed to measure the corrosion current in different environments. Response surface methodology (RSM) is introduced to analyze the effect of environmental factors on corrosion rate. Scanning electron microscope (SEM) and X-ray diffraction (XRD) technique are used to analyze the results. The Tafel slopes of anode and cathode in different humidity and solution are calculated by least square method.

Findings

The three environmental factors are ranked according to importance, namely, humidity, temperature and chloride ion deposition rate. In a high humidity environment, the relative content of α-FeOOH in the corrosion product is high and the relative content of β-FeOOH is low. The higher the humidity, the lower the degree of anodic blockage, whereas the degree of cathodic blockage is independent of humidity. The above experiments confirm the effectiveness and efficiency of the device, indicating it can be used for the screening of corrosive environmental factors.

Originality/value

In this paper, an electrochemical device under thin film is designed, which can simulate atmospheric corrosion well. Subsequent SEM and XRD confirmed the reliability of the data measured by this device. The introduction of a scientific RSM can overcome the limitations of orthogonal experiments and more specifically and intuitively analyze the effects of environmental factors on corrosion rates.

Details

Anti-Corrosion Methods and Materials, vol. 67 no. 2
Type: Research Article
ISSN: 0003-5599

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Article
Publication date: 8 July 2024

Kunal Arora, Mohit Kumar and Varun Sharma

The paper aims to fabricate shape memory composites using polylactic acid (PLA) matrix and graphite. Shape memory polymers are a promising family of materials for biomedical…

172

Abstract

Purpose

The paper aims to fabricate shape memory composites using polylactic acid (PLA) matrix and graphite. Shape memory polymers are a promising family of materials for biomedical applications because of their favourable mechanical properties, fast reactions and good biocompatibility. For most SMPs, however, achieving controllable sequential shape change is challenging.

Design/methodology/approach

In the present work, 4D printing technology is used to fabricate shape memory composites using polylactic acid (PLA) matrix and graphite. A comparative study of pure PLA and graphite’s different weight % composition has been done.

Findings

By carefully managing the deformation state, PLA with graphite shape memory composites produced controllable sequential deformation with an amazing shape memory effect. Surface morphology, thermal properties, melt flow index and shape recovery tests have all been carried out to assess the qualities of manufactured samples.

Originality/value

This is a one-of-a-kind to fabricate shape memory composites using graphite and a PLA matrix. Thus, this research attempts to deliver the possible use of PLA/graphite composites fabricated using 4D printing in robotics and biomedical devices.

Graphical Abstract

Details

Rapid Prototyping Journal, vol. 30 no. 7
Type: Research Article
ISSN: 1355-2546

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