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The purpose of this paper is to present a transition detector (TD)-based radiation hardened flip-flop (TDRH-FF) for single event upset (SEU).

With SEU recovery and single event transient (SET) detector mechanism, the TDRH-FF can tolerate SEU during hold mode and generate a warning signal for architecture-level recovery during transport mode when input signal contains SET. Evaluation results show that the TDRH-FF outperforms comparable comprehensive performance.

Simulation results show that 1) the mean pulse width of the correction glitches (at full width half maximum) of TDRH-FF is less than 10 ps; 2) the area overhead of TDRH-FF is similar to the EVFERST-FF, BISER-FF and DNURHL-FF; 3) TDRH-FF has the same average power consumption as SETTOF, and moderate PDP and Ps values among these compared FFs.

In this paper, a TD-based TDRH-FF is proposed to solve the problems in the previous design. And the main contributions of the proposed TDRH-FF are summarized: Minimum size transistors are used in the proposed TD which leads to a considerable decrease in area overheads and propagation delay (resulting in an ignorable correction glitch); and compared with other radiation hardened flip-flop, TDRH-FF outperforms comparable comprehensive performance.

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.

This paper aims to focus on the relationship between audit committees, external auditors and internal control systems (ICS) and strives to point out mutual influences between the instances to provide an integrated perspective for firms’ multilateral monitoring mechanisms. Furthermore, this study emphasizes the incorporation of sustainability and fraud considerations into the traditional roles of audit committees and auditors.

This structured literature review is based on 71 empirical-quantitative studies published in high-quality journals between 2005 and 2022. Considering the classification of ICS into ICS quality and internal audit function, the studies are analyzed with regard to audit committees’ and external auditors’ characteristics, divided into incentives and competencies, as well as their mutual relationships.

This study highlights a dynamic trilateral network of relationships between monitoring authorities and primarily shows that audit committees equipped with adequate competencies generate a substitutive effect for external auditors by reducing their efforts, whereas ICS quality serves as a possible mediator in this network of relationships. The establishment of an integrative three-party coalition of competent and adequately incentivized monitoring parties is essential to guarantee sufficient and appropriate ICS and overall corporate governance quality.

The findings should prompt legislators and firms to ensure a deeper collaboration between audit committees, internal auditors and external auditors to generate synergy effects and economies of scale within the integrative monitoring process. Legislators should develop stricter requirements for competencies of audit committees and auditors. These should include a holistic triad of sustainability, fraud and digital expertise as well as mandatory forensic procedures performed by all monitoring bodies.

The authors contribute to prior research by highlighting the importance of an integrative three-party coalition of monitoring authorities to ensure corporate governance quality and to generate synergy effects within a dynamic multilateral monitoring process. Furthermore, the authors offer cutting-edge implications by stressing the need for consideration of sustainability and fraud aspects in the traditional work and profiles of audit committees and auditors.

The objective of this paper is to point out the potentialities of customer relationship management (CRM) in the building of government reputation by raising key aspects of corporate reputation theory that can be strengthened by similar CRM strategic orientations and supported by the deployment of CRM solutions.

From a public sector perspective, the authors develop a comparative approach to corporate reputation and CRM premises, concepts, and practices. They draw aspects from both theories that can enable the building and management of corporate reputation in the public sector with the support of CRM solutions.

Challenging the popular criticism that most public agencies and departments are bureaucratic, slow, and incapable of taking immediate action, governments are striving to revert this negative image by adopting new business approaches and applying new information technologies to optimize their processes. In this context, CRM has a potential value to fulfil government needs to become more responsive to the public.

The considerations raised in this paper provide relevant issues for future research aimed at studying CRM and reputation in the government context. Public managers may benefit from the practical aspects and cases provided in this paper.

A theoretical link is developed between CRM and corporate reputation, bringing a new dimension to the matter. Many public managers are leading projects to adopt customer‐focused strategies without realizing they are also working on government reputation. An attempt is made to bring this awareness to the surface by linking some aspects of corporate reputation theory with CRM. Focusses on the public sector, which usually faces the problem of public cynicism.

The present paper aims at the identification of the critical variables of risk-based auditing (RBA). The variables under examination are the internal audit (IA), the audit committee (AC) and the cooperation between the RBA and the stakeholders (audit committee, external auditors, internal auditors, board of directors, fraud investigators, chief risk manager) (COOP).

A questionnaire survey was conducted among 176 Greek companies. The questionnaires were addressed to accountants, internal auditors, managers, chief risk managers and the board of directors. A total of 96 questionnaires have been collected and analyzed. PLS-SEM modeling was used as a tool to test hypotheses and analyze the findings.

The results show that three variables, i.e. the internal audit, the audit committee and the RBA cooperation with stakeholders have a statistically significant and positive effect on risk-based auditing (RBA). Additionally, the existence of partial-complementary mediation of the internal audit in the audit committee-RBA interaction is confirmed.

This study is an original research that identifies the essential variables of risk-based auditing in Greek companies. It attempts to analyze the perceptions of all stakeholders in risk-based auditing, including the internal audit, the audit committee, etc. and is not restricted only on internal auditors. Furthermore, the analysis is conducted with PLS-SEM Modeling, which is an innovative tool of testing hypotheses and analyzing results.

This chapter aims to determine whether diversification benefits accrue from adding emerging market hedge funds (EMHFs) to an emerging market bond/equity portfolio, and subsequently whether the type of exposure hedge funds provide is justified by their fees. We use multivariate cointegration analysis to show that the advantages of adding hedge funds to balanced portfolios are limited for the three regions of Asia, Eastern Europe, and Latin America, as well as for the entire global emerging market universe. In summary, we find that emerging market hedge funds are generally redundant for diversifying long-only emerging market investment portfolios with long-term investment horizons. This result also holds when we extend our sample by the global financial crisis in 2008 and 2009 and allow for structural breaks according to the Gregory-Hansen (1996) test. Hence, even during the global financial crisis in 2008 and 2009, when risk diversification was most needed, long-term comovements between hedge funds and traditional assets is, with the exception of the Eastern European region, not disrupted. Because EMHF returns are heavily influenced by the emerging market equity and bond markets, we conclude that the “alpha fees” charged by EMHFs may not always be appropriate for the three main regions under consideration. This also holds, however, to a lesser extent, for a global diversification among hedge funds and traditional assets in emerging markets.

This paper aims to present a comprehensive assessment of the literature about the research agenda for future studies on risk management in small and medium-sized businesses (SMEs) with a research agenda for bibliometric analysis. The author's goals are to point out inconsistencies and gaps in the literature and to suggest directions for future study.

A total of 147 papers were analyzed in terms of bibliographic information, research design, and findings. These included publication by year, most cited documents, citation by year, publication by authors, publication by subject area, publication by country, publication by affiliation, funding sponsor, network representation of keyword co-occurrence, and cluster visualization of keyword co-occurrence. This study used bibliometric analysis methods, keyword searches, and suitability assessment for bibliometric analysis.

The bibliometric research revealed a number of potential risk categories for small and medium enterprises (SMEs). In addition, an analysis of the risk-related elements aimed to avoid or reduce their adverse effects, the published study highlights how crucial a risk management procedure is for SMEs. Risk factors were also shown to be unavoidable; as a result, everyone needs to practice social responsibility in order to reduce the detrimental effects on the economy.

Future studies are required on risk identification, analysis, plan implementation, and control in the context of small and medium-sized enterprise risk management.

This work represents the first in a bibliometric analysis of risk management in small and medium-sized enterprises (SMEs) for the future research agenda.

The paper analyses social and environmental engagement, stakeholders’ relations and corporate social responsibility (CSR) strategies/options along with their underlying mechanisms of firms operating in China.

It does this through the analysis of a unique case study using data collected from internal members and external stakeholders of the company framed within stakeholder theory.

Within the Aguinis and Glavas (2012) framework, the results show that the company’s resources and values can act as a mediator, their high visibility and scale can act as a moderator, and their self-regulation can act as a predictor in weak institutional contexts. Also, the findings show that employees’ perceptions of visionary leadership can act as a mediator, and that the alignment in the vision/values/beliefs of the chief executive officer with those of the shareholders can act as moderators.

The paper intends to contribute to the literature on CSR in China by analysing a specific type of investor, the socially responsible investor, neglected in the CSR literature, and by studying multilevel (individual/organisational/institutional) social and environmental engagement, stakeholders’ relations and CSR strategies/options in an evolving institutional environment.

In this study, we explore the impact of innovation failure on organizational strategy from a risk governance perspective, considering systems thinking as a mediating variable and risk perception as an essential weighting variable.

This paper conducts questionnaire research using 364 survey data from high-tech small and medium-sized enterprises (SMEs) in China. It uses a hierarchical regression approach to test an original model.

The results indicate that systems thinking mediates the effect of innovation failure on organizational strategy. The contingency analyses also revealed that the positive impact of systems thinking on imitation strategy is stronger at high levels of risk perception. However, the relationship between systems thinking and innovation strategy is weaker when the risk perception is high.

This paper constructs a theoretical research framework for risk governance to explore how innovation failure affects enterprises’ future organizational strategy, offering valuable insights for enterprise innovation management after innovation failure.

Purpose – The purpose of this chapter is to present an investigation on the dynamic linkages between global macro hedge funds and traditional financial assets of developed and emerging markets.

Methodology/approach – To explore relationships among these price indices, we analyse Granger causality and vector autoregression (VAR) dynamics through impulse response functions. Besides, multivariate cointegration is used to know long-term relationships between assets and allows risk-averse investors to reduce uncertainty. Finally, a vector error correction model (VECM) provides active asset managers the opportunity to anticipate short-term price movements.

Findings – Our results show that in a Granger causality sense, we observe long- and short-term relationships between global macro hedge funds and traditional financial assets for Canada, France and Germany. This implies that opportunities for international portfolio diversification are significantly lower for countries having relationships between assets. For Canada, France and Germany, the risk-averse investors can reduce their long-term volatility by investing according to the cointegrating vector, whereas active managers can benefit from the knowledge of short-term asset price movements. The VEC Pairwise Granger causality in the short term confirms our analysis of causality according to VAR models.

Originality/value of paper – These results are original because they help the investor to understand the dynamics of the relationship between global macro hedge funds and traditional financial assets.