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Article
Publication date: 11 November 2013

Wenbin Li, Peiqing Jiang, Xin Wang, GaoWen Li and Weilin Xu

In this study, a novel dynamic testing method was established to measure the moisture variation of fabric surface during the process of moisture liberation in simulated windy…

1238

Abstract

Purpose

In this study, a novel dynamic testing method was established to measure the moisture variation of fabric surface during the process of moisture liberation in simulated windy condition. The paper aims to discuss these issues

Design/methodology/approach

In this method, the samples were rotating during the test process so as to simulate the external windy environment. Effects of simulated wind speed, moisture regains and fabric materials on the surface moisture of fabric were investigated.

Findings

Experimental results showed that the surface moisture presented a trapezoidal moisture liberation curve, it increased at first, then kept stable for a while, and decreased finally with the increase of time. It took longer time for the fabric to complete the liberation process when the moisture regain of the fabric increased or the simulated wind speed decreased. The fiber materials of the fabric affected the time for the moisture liberation process under a specific windy condition.

Practical implications

This study will benefit the designing and development of clothing such as sportswear.

Originality/value

A dynamic testing method was proposed to characterize the surface humidity of textiles under simulated windy conditions.

Details

International Journal of Clothing Science and Technology, vol. 25 no. 6
Type: Research Article
ISSN: 0955-6222

Keywords

Available. Open Access. Open Access
Article
Publication date: 28 March 2022

Wen Gao, Jianhua Wei, Yu Li, Dongxue Wang and Lele Fang

This study aimed to investigate positive associations between three main motivations (social interaction, information and entertainment) for the use of social network sites (SNSs…

8717

Abstract

Purpose

This study aimed to investigate positive associations between three main motivations (social interaction, information and entertainment) for the use of social network sites (SNSs) and users' well-being, as well as the multiple mediating effects of perceived social support, positive and honest self-presentation.

Design/methodology/approach

A sample of 759 active users of SNSs (WeChat Moments, Qzone and Weibo) aged 14–43 years was measured with online questionnaires. Correlation analysis and structural equation modeling were implemented to examine the corresponding hypotheses.

Findings

The results showed the overall intensity of motivations was positively associated with users' well-being; perceived social support and positive self-presentation played intermediary roles and honest self-presentation and perceived social support had a chain mediation effect. However, the motivations of social interaction, information and entertainment indirectly affected users' well-being through three different mediation paths.

Originality/value

Although some studies have investigated the effects of motivations (including social interaction, information and entertainment) for SNS use on users' well-being, there has not been a consistent conclusion. The findings may shed light on the motivations for SNS use and how they may affect people's well-being in the digital era, thereby promoting their healthy use of SNSs as well as improved interface design and user management of SNSs.

Details

Aslib Journal of Information Management, vol. 75 no. 1
Type: Research Article
ISSN: 2050-3806

Keywords

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Article
Publication date: 4 April 2016

Xiaohong Zhang, Gaowen Tang and Zhaohong Lin

Based on the theory of “optimal contracting approach” and “the managerial power approach”, this paper aims to investigate whether senior executives of listed companies in China…

2090

Abstract

Purpose

Based on the theory of “optimal contracting approach” and “the managerial power approach”, this paper aims to investigate whether senior executives of listed companies in China make use of their power to gain their own private benefits. The paper also compares compensation contracts between state- and private-owned enterprises to test whether there is a significant difference between senior executives from different ownership types of enterprises in terms of compensation contracts.

Design/methodology/approach

The paper raises four hypotheses based on the theories of “company agency”, “optimal contracting approach” and “managerial power approach”. After that, 5,680 A-share-listed companies of stock market in Shanghai and in Shenzhen Stock Market from 2008 to 2012 were taken as research samples to conduct a series of research analysis, including t-test, reliability analysis and regression analysis, with the help of SPSS 18.0.

Findings

The senior executives of listed companies in China could make use of their power to increase their own salary to gain power pay and, at the same time, company performance, company size and other factors that are important to influence the executive compensation. This paper further argues that senior executives of private-owned listed companies are more likely to use their power to obtain power pay and increase their own compensation. Additionally, the agency costs of Chinese listed companies are negatively related to the performance pay of senior executives, whereas there is no obvious negative correlation with the power pay of senior executives.

Practical implications

This paper takes multiple, in-depth approaches to study the relationship among managerial power, agency cost and executive compensation and to find out the differences in compensation contracts of senior executives between private-owned listed companies and state-owned companies. It also provides necessary suggestions to ensure the interests of stockholders, such as: optimizing the management structure of listed companies; improving the transparence of information disclosure of listed companies; establishing effective mechanism of incentive and constraint; and improving and standardizing the market of professional managers.

Social implications

The compensation contract of senior executives in China is critical to enhance enterprises’ performance, and it will become an important factor that will facilitate the interests of stockholders and management. However, this paper argues that some phenomena of over-payment of senior executives in listed companies cannot be explained by the theory of “optimal contracting approach”, but it is necessary and important to compare the differences of compensation contract of senior executives between private-owned listed companies and state-owned companies. A series of findings are proposed in this paper.

Originality/value

This paper made use of a principal analysis to extract the main factors that could represent the managerial power from different angles. In addition, this paper also compared the differences between compensation contracts of senior executives between private-owned listed companies and state-owned companies. Additionally, in this paper, the compensation of senior executives was divided into “power compensation” and “performance compensation”, which were used to test the relationship with the management cost of companies.

Details

Chinese Management Studies, vol. 10 no. 1
Type: Research Article
ISSN: 1750-614X

Keywords

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Article
Publication date: 14 January 2022

Gaowen Kong

The authors emphasize the information role of earnings management and how it may be used to “mislead some stakeholders about the underlying economic performance of the company or…

539

Abstract

Purpose

The authors emphasize the information role of earnings management and how it may be used to “mislead some stakeholders about the underlying economic performance of the company or to influence contractual outcomes that depend on reported accounting numbers.” Specifically, the authors examine the causal effect of tax incentives on private firms' earnings management based on a corporate tax reform in China.

Design/methodology/approach

In December 2001, China implemented a tax collection reform which moved the collection of corporate income taxes from the local tax bureau to the state tax bureau. This reform results in exogenous variations in the effective tax rate among similar firms established before and after 2002. The authors apply a regression discontinuity design and use the generated variation in the effective tax rate to investigate the impact of taxes on firm earnings management.

Findings

The authors find that tax reduction substantially increases private firms' incentives to manage earnings information, and such effect is particularly pronounced when tax collection intensity and government interventions are low. Further evidence shows that lower tax rates stimulate firms' investment, inventory turnover and recruitment of skilled human capital. A plausible mechanism is that private firms signal a promising outlook by managing earnings to attain greater financing and improve investment/operation levels when financial constraints are removed.

Originality/value

First, the authors present the causal effects of tax incentives on private firm's earnings management, which deepens the authors’ understanding on the determinants of firm's earnings information production. Second, this study also contributes to the literature on tax-induced earnings management. Third, the authors believe that this topic offers clear policy implications and would be of particular interest to regulators.

Details

China Finance Review International, vol. 14 no. 2
Type: Research Article
ISSN: 2044-1398

Keywords

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Article
Publication date: 2 November 2015

Xiaohong Zhang, Chengfeng Long, Yanbo Wang and Gaowen Tang

This paper aims to study the impact of individual relationships on tacit knowledge sharing in the company setting of compulsory bond, expressive bond, instrumental bond and…

1904

Abstract

Purpose

This paper aims to study the impact of individual relationships on tacit knowledge sharing in the company setting of compulsory bond, expressive bond, instrumental bond and self-monitoring by empirical explorations.

Design/methodology/approach

The paper raises seven hypotheses that focus on the impact of employees’ relationship with tacit knowledge sharing in knowledge-intensive industries and positions based on relationship theory. Before distributing the formal questionnaires, a pre-research was done in a college by collecting comments and suggestions so as to correct and modify the questionnaires. A four-page questionnaire based on the Likert scale with 45 questions was used for data collection, and 210 valid questionnaires were collected from a research institute, a software company and an educational institute. Finally, SPSS17.0 was used to analyze these data, including reliability analysis, validity analysis, correlation analysis and regression analysis, etc.

Findings

The findings include: there is a positive correlation between employees’ compulsory bond and the efficiency of tacit knowledge sharing; there is a positive correlation between employees’ expressive bond and the efficiency of tacit knowledge sharing; there is a negative correlation between employees’ instrumental bond and the efficiency of tacit knowledge sharing; the more apt employees are at self-monitoring, the more effectively they will share tacit knowledge; the interaction between compulsory bonds and self-monitoring has a positive and stimulating impact on tacit knowledge sharing; the interaction between expressive bonds and self-monitoring has a positive and stimulating impact on tacit knowledge sharing; and the interaction between instrumental bonds and self-monitoring has a certain impact on tacit knowledge sharing.

Research limitations/implications

However, the efficiency of tacit knowledge sharing cannot be measured easily and how to share the tacit knowledge based on employees’ relationships should be further concerned by knowledge industries.

Practical implications

This paper illustrates multiple, in-depth approaches to research on knowledge sharing. It shows why it is important to pay attention to employees’ relationships during the process of tacit knowledge sharing. The author argued some key factors such as compulsory bond, emotional bond and self-monitoring that may have a certain impact on the tacit knowledge sharing. The paper also further discussed the influence on the sharing of tacit knowledge as for the interaction between different relationship types and self-monitoring.

Social implications

The knowledge is critical to enhance enterprises’ performance, and it will become more useful when the new knowledge is shared with others. However, tacit knowledge cannot be measured easily, and how to share the tacit knowledge based on employees’ relationships should be further concerned by knowledge industries. A series of findings are proposed in this paper.

Originality/value

Integrating the knowledge of different individuals, of which 90 per cent is tacit knowledge, in an organization that engages in producing products and providing service is instrumental to the sustainability and productivity of that organization. This study addressed the factors and dynamics of tacit knowledge sharing that can be used in knowledge management to effectively capture, store and disseminate tacit knowledge across an organization.

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Article
Publication date: 28 November 2018

Qigao Fan, Jie Jia, Peng Pan, Hai Zhang and Yan Sun

The purpose of this paper is to relate to the real-time navigation and tracking of pedestrians in a closed environment. To restrain accumulated error of low-cost…

370

Abstract

Purpose

The purpose of this paper is to relate to the real-time navigation and tracking of pedestrians in a closed environment. To restrain accumulated error of low-cost microelectromechanical system inertial navigation system and adapt to the real-time navigation of pedestrians at different speeds, the authors proposed an improved inertial navigation system (INS)/pedestrian dead reckoning (PDR)/ultra wideband (UWB) integrated positioning method for indoor foot-mounted pedestrians.

Design/methodology/approach

This paper proposes a self-adaptive integrated positioning algorithm that can recognize multi-gait and realize a high accurate pedestrian multi-gait indoor positioning. First, the corresponding gait method is used to detect different gaits of pedestrians at different velocities; second, the INS/PDR/UWB integrated system is used to get the positioning information. Thus, the INS/UWB integrated system is used when the pedestrian moves at normal speed; the PDR/UWB integrated system is used when the pedestrian moves at rapid speed. Finally, the adaptive Kalman filter correction method is adopted to modify system errors and improve the positioning performance of integrated system.

Findings

The algorithm presented in this paper improves performance of indoor pedestrian integrated positioning system from three aspects: in the view of different pedestrian gaits at different speeds, the zero velocity detection and stride frequency detection are adopted on the integrated positioning system. Further, the accuracy of inertial positioning systems can be improved; the attitude fusion filter is used to obtain the optimal quaternion and improve the accuracy of INS positioning system and PDR positioning system; because of the errors of adaptive integrated positioning system, the adaptive filter is proposed to correct errors and improve integrated positioning accuracy and stability. The adaptive filtering algorithm can effectively restrain the divergence problem caused by outliers. Compared to the KF algorithm, AKF algorithm can better improve the fault tolerance and precision of integrated positioning system.

Originality/value

The INS/PDR/UWB integrated system is built to track pedestrian position and attitude. Finally, an adaptive Kalman filter is used to improve the accuracy and stability of integrated positioning system.

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