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Written communication differences across cultures can set the tone for effective or disastrous business relationships. Although English has been the go-to language in business, managers from different countries can significantly differ in how they convey the firms' information. This study explored these differences by examining the documentation presented by foreign corporations as part of their initial public offering (IPO) in the USA, particularly Chinese firms.

This work examined cultural-related differences in written communications by looking at foreign corporations' descriptions of their strengths, strategies and challenges included in F-1 documents submitted to the Securities and Exchange Commission as part of the IPO process. The sample consisted of 97 American depositary receipts (ADRs) identified in the Bank of New York Mellon's ADR directory from 2003 to 2015.

This study found that Chinese firms significantly differ from other countries' firms in depicting their strengths, strategies and challenges.

Limitations have to do with the sample size. Future research may address this by considering other depositary markets, not just the USA.

The results will be significant for potential ADRs investors; they must be conscious of these differences in the written documentation submitted by Chinese firms compared to other foreign firms. The market should also be aware of these differences, as the Chinese seem less open to sharing information about the under spinning of their operations and financial prospects.

This paper aims to present the design and a prototype experiment of a robotic joint module for tokamak in-vessel manipulator-related research; the results will promote the adaptation of current in-vessel inspection manipulator to achieve full tokamak in-vessel environment compatibility.

A flexible metallic bellow-enclosed working chamber is used to protect the main servo drive components, the active cooling method for high temperature protection and the servo control structure simplification for high radiation endurance. A joint module prototype is manufactured and tested under a similar in-vessel environmental condition for extreme condition protection validation and basic servo control ability evaluation.

The joint module prototype successfully survived the similar in-vessel environment tests and proved good mobility via closed-loop servo control. A conceptual design of a serial linkage manipulator with joint module structure is proposed for future in-vessel inspection manipulator development.

The proposed joint module uses common industrial servo components to achieve its full extreme in-vessel environment compatibility. Different from traditional metallic bellow application in a vacuum environment to produce a linear movement result, the proposed joint module aims to achieve rotating movement directly from the metallic bellow structure, thereby reducing the joint structure space requirement, simplifying the vacuum environment movement transmission structure and increasing the vacuum environment compatibility degree.

This study aims to analyze the tradeoff between two potential marketing strategies for service providers, namely, market segmentation on the basis of reservation lead time and cooperation with third parties.

This paper proposes an optimization model to describe market segmentation strategy after cooperating with third parties by taking hotels for example.

The results show that the profitability of adopting two strategies simultaneously is lower than that with market segmentation alone under some cases, which is relevant with attributes of travel agencies, such as switch rate and market share.

This study indicates that cooperation with third parties has a negative impact on profitability of hotels using market segmentation in some cases. However, randomness of demand, customer loyalty and existence of cancellation should be considered in further research.

In an e-commerce era, hotels with market segmentation based on reservation lead time, are not required to cooperate with third parties under a number of situations (e.g. high switch rates and small market sizes of travel agencies). In addition, hotels should revise the segmentation strategy based on the change rate of potential demand of individual customers. Furthermore, hotels should enhance customer loyalty, strengthen cooperation with travel agencies that possess large market shares or small switch rates.

The study preliminarily formulates the optimal market segmentation strategy on the basis of reservation lead time after cooperating with third parties, which contributes to the revenue management.

The purpose of this paper is to analyze long-term institutional causes and consequences of preference falsification by studying the evolution of China’s patriarchal clan system.

The historic study shows that although the clan system was abolished in the Qin dynasty, it re-emerged among high-standing families in the Han dynasty and spread to common people after the Tang dynasty.

The author submits that the clan system was an institutional response to the preference falsification problem that arose due to the dictatorial political institutions first established in the Qin dynasty. It helped people to take collective action by themselves and also opened a back door to influence government decisions. A piece of clear evidence is the co-evolution of the clan system and government personnel system.

In this sense, the clan system probably also helped to prolong the political institutions for 2,000 years.

This is the first institutional study on the clan system in China.

The purpose of this paper is to investigate whether and how affiliation with the government-controlled business association, namely, China Federation of Industry and Commerce (CFIC), affects corporate philanthropy in an emerging market.

Through an analysis of survey data gathered from Chinese private firms, this paper conducts multiple regressions to examine the impact of the CFIC membership on corporate philanthropy.

Empirical results show that the CFIC membership of private entrepreneurs is significantly positively associated with corporate philanthropy. Moreover, this study finds that the provincial marketization level and the firm Communist Party branch attenuate the positive association between CFIC membership and corporate philanthropy, indicating that the effect of CFIC on corporate philanthropy is more pronounced in regions with lower marketization level and firms without Communist Party branch. The findings are robust to various alternate measures of corporate philanthropy and remain valid after controlling for potential endogeneity.

Firms will be more active in corporate philanthropy to respond to the government’s governance appeal when they join the CFIC. This highlights the implications of political connections and in particular on the value of government-controlled business associations in the Chinese business world.

This study extends the literature on the determinants of corporate philanthropy and deepens the theoretical understanding of the governance role of business association with Chinese characteristics.

In recent decades, advancements in biosensors technology have made fluorescent biosensor pivotal for biomolecular recognition. This paper aims to provide an in-depth analysis of polymerase chain reaction (PCR) fluorescent biosensor detection technology for identifying Escherichia coli (E. coli), setting the stage for future developments in the field.

The review of literature on PCR fluorescent biosensor detection technology for E. coli over the past decades includes discussions on traditional biological fluorescent detection, quantitative PCR fluorescent detection and digital fluorescent detection technology.

Advancements in fluorescent biosensor technology enable precise measurement of fluorescent signals, and when integrated with microfluidic technology, produce compact, reagent-efficient digital sensor devices.

This paper provides a comprehensive review of recent fluorescent detection technology for pathogenic E. coli, assessing method efficiencies and offering insights to advance the field.

This paper argues that currently management accounting is simply too narrow and proposes how to broaden its scope to make it more relevant and useful.

The approach is to provide a critique of the extent to which management accounting sufficiently deals with three primary areas that classic management accounting has been myopic about at least to some extent: Organizational control, Organizational measurement, and Intellectual assets.

The paper argues that management accounting has not taken a “deep dive” into these areas and has placed itself at risk of being marginalized. It presents potential frameworks and tools of organizational control, organizational measurement, and intellectual assets as “add-ons” to management accounting to increase its relevance and utility.

The paper shows how management accounting must be broadened to include all organizational measurement and accountability for planning and control.

The paper describes several global applications of the proposed revised frameworks, methodologies, and tools presented as potential add-ons to management accounting. These applications demonstrate the feasibility, utility, and generalizability of the broader management accounting “tool box” presented.

The paper proposes a revised paradigm for management accounting. This paradigm is original and its value is in serving as a catalyst for academics as well as practitioners to rethink and broaden the current paradigm of management accounting in order to be more relevant and useful. It provides a potential new set of tools for management accounting.

Increasing numbers of grandparents are raising their grandchildren because of problems within the parental generation such as drug and alcohol addiction, AIDS, divorce, and unemployment. Yet little is known about how grandparents who “parent” or “co‐parent” then‐grandchildren differ from other grandparents, or the extent to which parenting or co‐parenting grandchildren affects grandparent's psychological, physical, or financial well‐being, or feelings of family solidarity. The purpose of this research is to: (1) compare the characteristics of grandparents who go on to parent or co‐parent their grandchildren to grandparents who do not, and (2) assess the effects of entering the two caregiving arrangements — parenting and co‐parenting — on changes in grandparent's psychological, physical, and financial well‐being, as well as their feelings of family solidarity. The data for this study came from 659 grandparents from the USC Longitudinal Study of Generations (LSG) who participated in at least two consecutive waves of data collection measured at three year intervals between 1985 to 1994: parenting grandparents (N = 12), co‐parenting grandparents (N = 27), and non‐parenting grandparents (N = 620). Analysis of the quantitative data reveals that grandparents who parent or co‐parent their grandchildren tend to be younger and less healthy than non‐parenting grandparents. Contrary to expectation, the data also indicate that there is no statistically significant decline in psychological, physical, or financial well‐being, nor in normative or marital solidarity after grandparents begin to caregive. Although the majority of grandparents show stability or improvement in overall psychological well‐being, some show decline. The qualitative data suggests that the extent to which grandparents can choose their level of involvement in caregiving influences and the age of the grandchild, whether they experience caregiving as positive or negative.

To provide an overview of self‐validating sensor technology for researchers and engineers which can help them understand the concept and recent developments of this research area.

The concept of self‐validating (SEVA) sensors, including definition, output parameters and requirement of SEVA sensors are introduced. The differences between SEVA sensors and traditional sensors are given from which we can see many advantages of SEVA sensors. The principium of SEVA sensors is presented by the functional architecture. The research development of SEVA sensors is introduced in two aspects: research development of sensor fault diagnosis and signal reconstruction and research development of SEVA sensor hardware.

Summarizes the methods for sensor fault diagnosis and signal reconstruction in the research of SEVA sensors, and the development steps of SEVA sensor hardware. Indicates the shortages and problems of current research and gives our research and ideas to solve these problems.

This paper provides a detailed description and research information of self‐validating sensor technology for those who want to know and research on this area.

The purpose of this paper is to evaluate the Dual Use (DU) Option – a crop insurance policy created by the 2018 Farm Bill – relative to other policies available to dual-purpose annual forage producers. The new policy combines existing rainfall-based policies for annual forage crops and multi-peril policies for grain, allowing coverage for multiple crop uses on the same acres during the same growing season.

The paper uses a simulation model to examine crop insurance choices for a typical Texas dual-purpose wheat farm. The certainty equivalent (CE) of wealth is used to rank choices within and between three insurance plans and to analyze the effects of those choices over a range of producer risk aversion levels and for three cases of yield expectations.

The DU Option is more preferred as risk aversion increases, but it is not universally preferred. Therefore, while the policy can be a viable risk management tool, certain restrictions may be limiting its effectiveness.

The findings of this paper can help explain farm-level decision making related to dual-purpose annual forage crop insurance program choices.

This paper contributes to the literature by documenting a new crop insurance program made available in the 2018 Farm Bill and provides insights into producers' possible choices by evaluating extensive scenarios.