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The purpose of this paper is to study the influence rules of geometric parameters on deformation of valve slices.

Based on the theory of flexural deformation of elastic thin slice, differential functions of deformation for both single and multi-slices are given and derived in detail. Furthermore, the effects of geometric dimensions on deformation are analyzed particularly by using Matlab/simulink.

The results indicated that the deformation decreases with the increment of fixed ring radius r_a, slice thickness h, and its number n. Meanwhile, the deformation increases with a rise of slice radius r_b, throttle position r_k, the radius ratio λ₁ and thickness ratio λ₂ of slices.

This research can provide some theoretical supports for the parametric and optimal design of adjustable damping shock absorber.

In order to improve the ride comfort of vehicle suspension, this paper first proposed a shock absorber with four-stage adjustable damping forces. The purpose of this paper is to validate its modeling and characteristics, indicator diagrams and velocity diagrams, which are the main research points.

In order to validate the fluid flow modeling, a series of mathematical modeling is established and solved by using Matlab/Simulink. An experiment rig based on electro-hydraulic loading servo system is designed to test the prototype. Finally, indicator diagram and velocity diagram are obtained and compared both in simulation and experiments.

Results indicate that at the same damping position, damping force will increase with the rise of rod’s velocity: if the rod’s velocity is fixed, the damping force changes apparently by altering the damping position. The shock absorber is softest at damping position 1, and it is hardest at damping position 4; although there is no any badly empty stroke and skewness in indicator diagram by simulation, a temporary empty stroke happens at maximum displacement of piston rob, both in rebound and compression strokes.

Compared with results of the simulation and experiments, the design of a four-stage damping adjustable shock absorber (FDASA) is validated correctly in application, and may improve the overall dynamic performance of vehicle.

This paper is mainly focused on the design and testing of an FDASA, which may obtain four-stages damping characteristics, that totally has a vital importance to improve the performance of vehicle suspension.

The purpose of this paper is to study the pressure response characteristics of the cartridge electromagnetic relief valve, which offers the problems caused by low pressure response and low efficiency in hydraulic plate shearing machines.

First of all the mathematical model of the cartridge electromagnetic relief valve is deduced to analyze the influence of the relevant parameters on the system pressure response. Then experiments are conducted to research the dynamic characteristics on building and relieving pressure. Through comparison of theoretical and experimental research, the results are found.

The results show that the input flow, working pressure, diameter of adjacent damping hole, and spring stiffness of the main valve have great influence on building pressure of the system, and have no influence on relieving pressure, while diameter of damping hole of control cover plate has influence on the building and relieving pressure of the system.

The research results provide powerful theoretical support for the parametric design of the cartridge electromagnetic relief valve in the hydraulic system of plate shearing machine.

This study aims to investigate the direct relationship between management accounting systems effectiveness (MASE) and enterprise risk management (ERM). In addition, it aims to investigate the interaction (moderating) effect of each of the four informational characteristics of MASE and each of the three components of perceived environmental uncertainty (PEU) on ERM, using empirical evidence from the developing country's Jordanian market.

The study population includes all Jordanian companies listed on the Amman Stock Exchange at the end of 2019, and the study sample consists of all these companies (complete surveying – census population). This study chooses a quantitative method through a survey design approach using questionnaire as the best method for data collection.

The summation of the relationship and interaction effects (moderation) examined by this study are as follows: three of the four informational characteristics of MASE, namely, a broadness of scope, an aggregation and an integration, have a positive direct relationship with ERM. The characteristic ‘timeliness’ has non-significant negative relationship with ERM. Additionally, the interaction (moderating) effect of higher levels of two informational characteristics of MASE, namely, a timeliness and an aggregation and higher level of perceived competitor uncertainty, will result in a higher ERM implementation.

The results of this study have significant ramifications for numerous companies, administrators and interested parties, as they may allow them to build and sustain effective accounting processes for management. These results support adopting sophisticated management accounting systems (MASs) instead of traditional systems in the companies to help them in improving the information quality and control levels, as well as reducing the risks by implementation of ERM. In addition, to ensure that companies are confronted with the environmental factors they face. The results of the present study will enable administrators to develop a deeper understanding of such management accounting systems.

To the best of the knowledge, this is the first study of Jordan to investigate the relationship between MASE and ERM, moderated by PEU. As such, the study raises significant findings, drawing attention to MASs and their role in Jordan.

Corporate social responsibility (CSR) has gained tremendous importance after several corporate scandals, financial crises and the rise of the hyper-competitive world. Firms must address multiple stakeholders’ interests to increase firm value. This study aims to investigate the effect of CSR on firm value. This study also examines the mediating role of enterprise risk management (ERM) and the moderating influence of corporate governance (CG) in this CSR-firm value relationship.

The sample of the study comprises 119 Pakistan Stock Exchange (PSX) listed firms and the study covers the period from 2010 to 2021. The corporate social responsibility performance has been quantified across five dimensions. These aspects are product, environment, employee relations, diversity and community. Four proxies i.e. strategy, operation, reporting and compliance, have been used to measure ERM. The governance quality of the sample companies was evaluated using the governance index, which included 29 governance provisions. The authors used the dynamic panel data technique (system-GMM) is used to achieve the objectives of the study. Furthermore, a firm’s engagement in CSR activities can also be measured through a multinational financial approach to check the robustness of the result.

Based on the regression analysis, the authors discovered that CSR was positively connected with firm value, validating the stakeholder view of CSR. Furthermore, following Baron and Kenny’s (1986) mediation technique, the findings confirm that ERM mediates this association. These results are robust by using the bootstrapping tests by Preacher and Hayes (2004). Furthermore, the result shows that corporate governance (CG) is positively connected with firm performance, and this relationship is strengthened in the presence of an effective governance system in the organization.

This study provides useful insights to regulators, investors and policymakers to consider CSR as a value-enhancing factor and encourage the development of enterprise risk management and compliance with CG mechanisms to improve firm value.

The presented analysis strengthens the existing CSR–firm value relationship by analyzing the mediating and moderating roles of ERM and CG, which have not yet been tested, particularly in the context of Pakistan.

This paper aims to examine the state of the art in electronic records management (ERM) with the goal of identifying the prevailing research topics, gaps and issues in the field.

First, a wide search was performed on academic research databases, limited to the period between 2008–2018. Second, the search results were reviewed for relevance and duplicates. Finally, the study sources were checked against the list of journals and conferences ranked by computing research and education and JourQual. The final sample of 55 selected studies was analyzed in depth.

ERM has lost some research momentum due to being deeply embedded in affiliate information systems areas and the changing records management landscape. Additionally, the requirement models specified by Governmental/National Archives might have constrained technology innovation in ERM. A lack of application was identified for the social media research area.

Limitations were encountered in available search tool functionality and keyword confusion leading to inflated search results. While effort has been made to obtain optimal search results, some relevant articles may have been omitted.

The last ERM state-of-the-art review was in 1997. A lot has changed since then. This paper will help researchers understand the current state of ERM research, its understudied areas and identify gaps for future studies.

This article is the first of two which examine the difficulties experienced by the unqualified researcher or student who may be called upon to act as consultant in conventional or action‐research project work. The first article addresses the problems of entry; the second looks at the production of a credible and acceptable report. The thesis of both papers is that conceptual frameworks currently offered as an aid to understanding the consultancy process have concentrated on psychological and processual aspects of consultancy at the expense of the cultural. A social anthropological perspective, it is argued, can offer richer interpretations in areas where current theory is infertile. This first article addresses some of the problems of the student consultant in gaining entry and establishing a contractual basis for his activities. It begins with an examination of the cultural clashes between social scientists and managers, using current published research as examples, emphasising the effect of each on the other and the potential risk or threat involved for each. The consequences of attempts to control this work in an imbalanced situation are raised by the examination of a part of a consultancy project completed by the author, presented as a case example. The subsequent discussion of the case uses the concept of the consultant as sorcerer, allied to the dimension of apprenticeship, to analyse the case as a form of initiation rite. The conclusions drawn suggest that the content of consultancy, and even the dimensions of individual processes, may well be subordinate to the importance of “public opinion” in sustaining it as an activity. The second article will further examine this suggestion through the case example of the production of a consultancy report.

This study investigates the effect of renting in land on farm productivity, and the impacts of rented-in land size and transaction partner type on farm productivity.

Data from the 2015 China Household Finance Survey are analyzed using an extended regression model and the two-stage least squares method.

Farm households that rent in land are likely to achieve higher farm productivity, and ignoring endogeneity underestimates the positive effect of land renting-in. Further evidence indicates that rented-in land size has an insignificant impact on farm productivity, and that there is no difference in farm productivity between lessees renting-in land from acquaintances and those renting-in land from non-acquaintances. These results may be caused by the higher degree of marketization of land rentals between acquaintances in China. With increasing competition in agricultural factor markets, in theory, rented-in land size should not affect farm productivity.

Overall, the analysis suggests that renting in land improves farm productivity, which supports the land transfer policies that have been rolled out in recent decades in China. However, our finding that rented land size does not affect farm productivity, consistent with the results in the literature, implies that the Chinese government should no longer subsidize or prefer large farms with low productivity. More attention should be paid to small lessees and market-oriented land rentals between acquaintances. Promoting the marketization of land transfers inside acquaintance networks could realize the potential of the land market, especially if land transfers decrease.

This study identifies the effects of renting in land, rented-in land size and type of rental transaction partner on farm productivity using nationally representative data. The findings imply that the government should pay more attention to the marketization of land rentals between acquaintances. Although existing studies regard land rental between acquaintances as informal and of low efficiency, the recent evidence shows that China's land markets are changing, and policy makers should adjust their policies accordingly.

Although numerous studies have examined alternative project delivery methods (APDMs), most of these studies have focused on the relationship between these methods and improved project performance. Limited research identifies how to successfully add these methods within architectural, engineering and construction (AEC) organizations. The purpose of this paper is to identifying organizational change management (OCM) practices that, when effectively executed, lead to increased success rates of adopting APDMs in owner AEC organizations.

Seven OCM practices were identified through a comprehensive literature review. Then, through a survey of 140 individuals at 98 AEC organizations, the relationships between OCM practices and organizational adoption of APDMs were established.

The findings indicate that OCM practices with the strongest relationship to successful APDM adoption are realistic timeframe, effective change agents, workloads adjustments, senior-leadership commitment and sufficient change-related training.

Adopting APDMs can be extremely difficult and requires significant organizational change efforts to ensure the change is a success. Organizations that are implementing APDMs for the first time should consider applying the OCM practices that this study identifies as most related to successful APDM adoption.

This study contributes to the existing body of knowledge by identifying the OCM practices that are most significantly associated with successfully adopting APDMs.

The Scottish economy was experiencing steady growth prior the hit of the COVID-19, with the pandemic causing the government to announce extreme lockdown measures with unprecedented impact on small and medium-sized enterprises (SMEs). Whilst some of the industry sectors in Scotland took a lighter hit, a large part of the organizations had to either adapt or completely disrupt their business. An essential aspect of their survival, risk management (RM) was among the areas requiring the most significant acceleration. This study compared the RM practices implemented by Scottish SMEs prior and after the outbreak as well as examined the attitudes of key decision-makers in the SMEs in relation to risk, including their perceived readiness for another crisis of similar significance.

An online survey based on ISO 31000 RM guidelines was distributed to 232 Scottish SMEs. Based on the official government reports and existing knowledge on how SMEs around the world have handled crisis events within the past 20 years, the authors developed the hypothesis that crisis events significantly accelerate SMEs' RM implementation. Around 13 items were tested in relation to the hypothesis and responses were tested via two-tailed T-test to establish significant statistical difference.

The research provides insight into the current state of risk management practices implemented by Scottish SMEs. As expected, SMEs showed significant difference in their RM implementation prior and after the COVID-19 outbreak. Whilst this has been viewed as a positive, motivations, priorities and approaches in managing risk demonstrated by the SMEs is questionable with views to their sustainable long-term recovery. The study highlights the lack of confidence instilled within the SMEs that they can handle another crisis of similar significance and provides directions for further investigation and improvements with the aim of helping the SMEs prepare better to mitigate the consequences of future crisis events.

In academic sense, the study offers a tested universal framework and a detailed questionnaire for assessment of RM strategy, applicable to organisations of various type, size and geography. Several implications with regards to managerial practices have been highlighted, including the neglect of the SMEs’ own internal environments and its significance in their risk strategies, the predominantly reactive approach to RM displayed by most Scottish SMEs as well as the neglect of compliance risk leading to potential quality and customer satisfaction issues preventing SMEs from full post-crisis recovery.