PuCha Wang, Fei Che, ShanShan Fan and Chen Gu
This paper aims to explore the determinants of circular economy accounting information disclosure quality, and also to make empirical analysis on the relationship between circular…
Abstract
Purpose
This paper aims to explore the determinants of circular economy accounting information disclosure quality, and also to make empirical analysis on the relationship between circular economy accounting information disclosure quality and corporate ownership governance and institutional pressures according to institutional theory and corporate governance theory. Finally, this paper provides some corresponding suggestions for heightening circular economy accounting information disclosure quality.
Design/methodology/approach
This paper constructs enterprise circular economy accounting information disclosure model with Chinese characteristics. First, it takes disclosure index method to measure enterprise circular economy accounting information disclosure quality, followed by the hypotheses of this study. Then, this study employs a statistical analysis technique to empirically study the relationship between enterprise circular economy accounting information disclosure quality and ownership governance and institutional pressures, to study the ways to heighten enterprise circular economy accounting information disclosure quality in Chinese background.
Findings
Ownership governance and institutional pressures mainly determine quality of circular economy accounting information disclosure. This paper draws the following conclusions: Chinese listed companies have heightened their circular economy accounting information disclosure quality due to ownership concentration, shareholding of institutional investors, mandatory disclosure, capital structure and assets size. However, the circular economy accounting information disclosure quality has low correlation with the profitability and the location of listed companies.
Originality/value
Both in China and the West, few scholars or experts adopt empirical research to study the determinants of circular economy accounting information disclosure quality in an institutional theory and corporate governance theory perspective based on China’s supervisory system background. This paper makes a thorough analysis of the factors that affect listed companies’ circular economy accounting information disclosure quality, and provides some corresponding suggestions relevant for heightening circular economy accounting information disclosure quality.
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This research outlines the Hong Kong film industry with examination of key actors, directors, films, and production companies within the martial arts genre of Hong Kong Action…
Abstract
This research outlines the Hong Kong film industry with examination of key actors, directors, films, and production companies within the martial arts genre of Hong Kong Action Cinema. Hong Kong Film Award winners and nominees, core films within genres, and core reference works both general and theoretical from experts in the field of Hong Kong martial arts film research have been highlighted. Web sites are suggested that provide reviews of Hong Kong martial arts films, biographical information on a variety of actors and actresses as well as comprehensive bibliographic information on select films. Also included are commercial Web sites that provide Hong Kong martial arts films.
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Fei Chong Ng, Aizat Abas, Mohamad Riduwan Ramli, Mohamad Fikri Mohd Sharif and Fakhrozi Che Ani
This paper aims to study the interfacial delamination found in the boundary of the copper/copper-epoxy layers of a multi-layer ceramic capacitor.
Abstract
Purpose
This paper aims to study the interfacial delamination found in the boundary of the copper/copper-epoxy layers of a multi-layer ceramic capacitor.
Design/methodology/approach
The thermal reflow process of the capacitor assembly and the crack propagation from the initial micro voids presented in the boundary, and later manifested into delamination, were numerically simulated. Besides, the cross section of the capacitor assembly was inspected for delamination cracks and voids using a scanning electronic microscope.
Findings
Interfacial delamination in the boundary of copper/copper-epoxy layers was caused by the thermal mismatch and growth of micro voids during the thermal reflow process. The maximum deformation on the capacitor during reflow was 2.370 µm. It was found that a larger void would induce higher vicinity stress, mode I stress intensity factor, and crack elongation rate. Moreover, the crack extension increased with the exerted deformation until 0.3 µm, before saturating at the peak crack extension of around 0.078 µm.
Practical implications
The root cause of interfacial delamination issues in capacitors due to thermal reflow has been identified, and viable solutions proposed. These can eliminate the additional manufacturing cost and lead time incurred in identifying and tackling the issues; as well as benefit end-users, by promoting the electronic device reliability and performance.
Originality/value
To the best of the authors’ knowledge, the mechanism of delamination occurrence in a capacitor during has not been reported to date. The parametric variation analysis of the void size and deformation on the crack growth has never been conducted.
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Yongjun Zhu, Woojin Jung, Fei Wang and Chao Che
Drug repurposing involves the identification of new applications for existing drugs. Owing to the enormous rise in the costs of pharmaceutical R&D, several pharmaceutical…
Abstract
Purpose
Drug repurposing involves the identification of new applications for existing drugs. Owing to the enormous rise in the costs of pharmaceutical R&D, several pharmaceutical companies are leveraging repurposing strategies. Parkinson's disease is the second most common neurodegenerative disorder worldwide, affecting approximately 1–2 percent of the human population older than 65 years. This study proposes a literature-based drug repurposing strategy in Parkinson's disease.
Design/methodology/approach
The literature-based drug repurposing strategy proposed herein combined natural language processing, network science and machine learning methods for analyzing unstructured text data and producing actional knowledge for drug repurposing. The approach comprised multiple computational components, including the extraction of biomedical entities and their relationships, knowledge graph construction, knowledge representation learning and machine learning-based prediction.
Findings
The proposed strategy was used to mine information pertaining to the mechanisms of disease treatment from known treatment relationships and predict drugs for repurposing against Parkinson's disease. The F1 score of the best-performing method was 0.97, indicating the effectiveness of the proposed approach. The study also presents experimental results obtained by combining the different components of the strategy.
Originality/value
The drug repurposing strategy proposed herein for Parkinson's disease is distinct from those existing in the literature in that the drug repurposing pipeline includes components of natural language processing, knowledge representation and machine learning for analyzing the scientific literature. The results of the study provide important and valuable information to researchers studying different aspects of Parkinson's disease.
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Yi Fei Zhang, Zahirul Hoque and Che Ruhana Isa
We examine the interactive effects of organizational culture and structure on the success of implementing activity-based costing (ABC) in Chinese manufacturing firms.
Abstract
Purpose
We examine the interactive effects of organizational culture and structure on the success of implementing activity-based costing (ABC) in Chinese manufacturing firms.
Methodology/approach
We applied contingency theory of management accounting and used a questionnaire survey of 106 respondents.
Findings
The results indicate that a formalized organizational structure significantly affects the success of implementing ABC. The organizational culture factors, outcome orientation and attention to detail, were significantly associated with the success of implementing ABC. Further, interactions between centralization and outcome orientation and formalization and innovation were associated with success in implementing ABC.
Research implications/limitations
While this study is constrained to Chinese manufacturing firms, its findings have ramifications for organizations in both developed and less-developed economies as the study demonstrated that organizational structure and culture interact with each other to affect the implementation success of a management accounting system.
Originality/value
This paper presents the first attempt to demonstrate the interactive effect of organizational culture and structure on the success of implementing ABC in organizations.
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Fakhrozi Che Ani, Azman Jalar, Abdullah Aziz Saad, Chu Yee Khor, Roslina Ismail, Zuraihana Bachok, Mohamad Aizat Abas and Norinsan Kamil Othman
This paper aims to investigate the characteristics of ultra-fine lead-free solder joints reinforced with TiO2 nanoparticles in an electronic assembly.
Abstract
Purpose
This paper aims to investigate the characteristics of ultra-fine lead-free solder joints reinforced with TiO2 nanoparticles in an electronic assembly.
Design/methodology/approach
This study focused on the microstructure and quality of solder joints. Various percentages of TiO2 nanoparticles were mixed with a lead-free Sn-3.5Ag-0.7Cu solder paste. This new form of nano-reinforced lead-free solder paste was used to assemble a miniature package consisting of an ultra-fine capacitor on a printed circuit board by means of a reflow soldering process. The microstructure and the fillet height were investigated using a focused ion beam, a high-resolution transmission electron microscope system equipped with an energy dispersive X-ray spectrometer (EDS), and a field emission scanning electron microscope coupled with an EDS and X-ray diffraction machine.
Findings
The experimental results revealed that the intermetallic compound with the lowest thickness was produced by the nano-reinforced solder with a TiO2 content of 0.05 Wt.%. Increasing the TiO2 content to 0.15 Wt.% led to an improvement in the fillet height. The characteristics of the solder joint fulfilled the reliability requirements of the IPC standards.
Practical implications
This study provides engineers with a profound understanding of the characteristics of ultra-fine nano-reinforced solder joint packages in the microelectronics industry.
Originality/value
The findings are expected to provide proper guidelines and references with regard to the manufacture of miniaturized electronic packages. This study also explored the effects of TiO2 on the microstructure and the fillet height of ultra-fine capacitors.
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Fakhrozi Che Ani, Azman Jalar, Abdullah Aziz Saad, Chu Yee Khor, Mohamad Aizat Abas, Zuraihana Bachok and Norinsan Kamil Othman
This study aims to investigate the NiO nano-reinforced solder joint characteristics of ultra-fine electronic package.
Abstract
Purpose
This study aims to investigate the NiO nano-reinforced solder joint characteristics of ultra-fine electronic package.
Design/methodology/approach
Lead-free Sn-Ag-Cu (SAC) solder paste was mixed with various percentages of NiO nanoparticles to prepare the new form of nano-reinforced solder paste. The solder paste was applied to assemble the ultra-fine capacitor using the reflow soldering process. A focussed ion beam, high resolution transmission electron microscopy system equipped with energy dispersive X-ray spectroscopy (EDS) was used in this study. In addition, X-ray inspection system, field emission scanning electron microscopy coupled with EDS, X-ray photoelectron spectroscopy (XPS) and nanoindenter were used to analyse the solder void, microstructure, hardness and fillet height of the solder joint.
Findings
The experimental results revealed that the highest fillet height was obtained with the content of 0.01 Wt.% of nano-reinforced NiO, which fulfilled the reliability requirements of the international IPC standard. However, the presence of the NiO in the lead-free solder paste only slightly influenced the changes of the intermetallic layer with the increment of weighted percentage. Moreover, the simulation method was applied to observe the distribution of NiO nanoparticles in the solder joint.
Originality/value
The findings are expected to provide a profound understanding of nano-reinforced solder joint’s characteristics of the ultra-fine package.
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The purpose of this paper is to apply analysis of public discourses on Ze Xiao to explore and interpret the power relationships shaping inequality in admission to public junior…
Abstract
Purpose
The purpose of this paper is to apply analysis of public discourses on Ze Xiao to explore and interpret the power relationships shaping inequality in admission to public junior high schools in urban China.
Design/methodology/approach
This study first introduces the rise of Ze Xiao as an educational phenomenon in China. It then elucidates power relationships in public school admission by analyzing continuities and changes in stakeholders’ interaction in public school admission. It concludes by discussing educational reform for equal public school admission in urban China. Data were collected from written and spoken texts about public school admission, including newspaper articles from the 1980s to the 2000s, policy documents and interviews with relevant stakeholders.
Findings
Findings demonstrate that multi-layered power relationships caused diverse inequalities in admission to public secondary education in urban China. These are represented by political and institutional privileges and an imbalance in education development during the social transition from a profit-driven approach in the 1990s to a balance-centered one after 2000. Arguably, there is a necessity to further promote a systematic reform to terminate the privileges and imbalance for an equal and balanced public secondary education in urban China post-2015.
Originality/value
This study attempts to make a contribution toward reconstructing the meaning of inequality in admission to public junior high schools in urban areas by revealing the power relationships among stakeholders constituted through their interactions in public education during the different stages of socio-economic development in urban China.
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Yuxin Zhang, Wei Dong, Junyan Wang, Congcong Che and Lefei Li
Through this research study, the authors found that digital thread has made significant progress in the life cycle management of the US Air Force. The authors hope that by…
Abstract
Purpose
Through this research study, the authors found that digital thread has made significant progress in the life cycle management of the US Air Force. The authors hope that by reviewing similar studies in the aerospace field, the meaning of digital thread can be summarized and applied to a wider range of fields. In addition, theoretically, the definition of digital twin and digital thread are not unified. The authors hope that the comparison of digital thread and digital twin will better enable scholars to distinguish between the two concepts. Besides, the authors are also looking forward that more people will realize the significance of digital thread and carry out future research.
Design/methodology/approach
Complete research about digital thread and the relevant concept of the digital twin is conducted. First, by searching in Google Scholar with the keyword “digital thread”, the authors filter results and save literature with high relevance to digital thread. The authors also track these papers’ references for more paper of digital thread and digital twin. After removing the duplicate and low-relevance literature, 72 digital thread-related literature studies are saved and further analyzed from the perspective of time development, application field and research directions.
Findings
Digital thread application in industries other than the aviation manufacturing industry is still relatively few, and the research on the application of digital thread in real industrial scenarios is mainly at the stage of framework design and design-side decision optimization. In addition, the digital thread needs a new management mechanism and organizational structure to realize landing. The new management mechanism and the process can adapt to the whole life cycle management process based on the digital thread, manage the data security and data update, and promote the digital thread to play a better effect on the organizational management.
Practical implications
Based on a review of digital thread, future research directions and usage suggestions are given. The fault diagnosis of high-speed train bogie as an example shows the effectiveness of the method and also partially demonstrates the advantages and effects brought by the digital thread connecting the data models at various stages.
Originality/value
This paper first investigates and analyzes the theoretical connotation and research progress of digital thread and gives a complete definition of digital thread from the perspective of the combination of digital thread and digital twins. Next, the research process of digital thread is reviewed, and the application fields, research directions and achievements in recent years are summarized. Finally, taking the fault diagnosis of high-speed train bogie as an example partially demonstrates the advantages and effects brought by the digital thread connecting the data models at various stages.
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Rilwan Kayode Apalowo, Muhamed Abdul Fatah Muhamed Mukhtar, Mohamad Aizat Abas and Fakhrozi Che Ani
This study aims to investigate the design configuration for an optimum solder height of reinforced SAC305 solder joint in an ultra-fine capacitor assembly.
Abstract
Purpose
This study aims to investigate the design configuration for an optimum solder height of reinforced SAC305 solder joint in an ultra-fine capacitor assembly.
Design/methodology/approach
A multiphase finite volume model is developed for reflow soldering simulations to determine the fillet height of reinforced SAC305 solder joint in an ultra-fine capacitor assembly. Different solders, namely SAC305-x, SAC305-xNiO and SAC305-xTi, with varying percentage weight compositions of nanoparticles (x = 0 Wt.%, 0.01 Wt.%, 0.05 Wt.%, 0.10 Wt.%, 0.15 Wt.%) are investigated. A reflow soldering experiment is also conducted, and the cross-sections of the reflowed packages are examined using a High-Resolution Transmission Electron Microscope (HRTEM). The optimum design configurations (nanoparticle composition and material) for the solder fillet height are investigated using the Taguchi orthogonal array method.
Findings
Good correlations were recorded between the HRTEM micrographs and the numerical predictions of the nanoparticles' distribution in the molten solder. The numerical prediction of the fillet height also agrees with the experiment, with a maximum disparity of 5.43%. It was found that Ti nanoparticles, having the smallest density compared to NiO and, exhibit the highest buoyancy effect in the molten solder. The Taguchi analysis revealed that the nanoparticles' material factor is more significant than the Wt.% factor for an optimum fillet height. An optimum design configuration for fillet height was established as SAC 305–0.15 Wt.% Ti, corresponding to a 41.13% improvement of the plain SAC 305 solder.
Practical implications
The fillet height of solder joints greatly influences the solder joint reliability of miniaturized electronic packages. Solder joint reliability of ultra-fine capacitors can be improved using this study's findings on the optimum design configuration for the capacitor's solder fillet. The study’s findings can be practically implemented in industries such as electronics manufacturing, where enhanced solder joint reliability is critical.
Originality/value
Investigation of the optimum design configuration for reinforced SAC305 solder fillet is almost nonexistent in the literature. This study explored the optimization of fillet height of reinforced SAC305 solder joints in miniaturized capacitor assembly.