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Article
Publication date: 12 July 2022

Guoquan Xu, Fang-Chun Liu, Hsiao-Tang Hsu and Jerry Lin

The choice of accounting methods is critical in measuring the performance and sustainability of a public defined benefit pension (DBP) plan, and such measurement has an impact on…

227

Abstract

Purpose

The choice of accounting methods is critical in measuring the performance and sustainability of a public defined benefit pension (DBP) plan, and such measurement has an impact on the effectiveness of the entire pension system. Prior literature rarely discusses the choice and rationale of the accounting assumptions for public DBP plans. This study fills the gap by investigating whether crucial plan characteristics, including operational performance, financial health, sponsor fiscal stress, and audit quality, are associated with the accounting assumptions of public DBP plans.

Design/methodology/approach

The sample includes 1,170 plan-years from the intersection of the Center for Retirement Research and public DBPs' annual financial reports for the years 2001–2013. This study develops regression models to examine the relationship between the characteristics of public DBP practices and DBP accounting choices.

Findings

The empirical results show that the public DBPs that have better investment performance, higher funding status, less fiscal stress, and that are audited by Big 4 accounting firms are more likely to adopt conservative accounting choices.

Originality/value

The study documents the impact of crucial pension plan characteristics on public DBP managers' accounting choices, which were not extensively discussed in pension literature. The findings help us understand the rationale for employing different accounting treatments in the context of public pension fund practices. In addition, the study sheds light on policy implications for the future reform of public pension regulations.

Details

Asian Review of Accounting, vol. 30 no. 4
Type: Research Article
ISSN: 1321-7348

Keywords

Available. Open Access. Open Access
Article
Publication date: 9 November 2022

Guoquan Xu, Shiwei Feng, Shucen Guo and Xiaolan Ye

China has proposed two-stage goals of carbon peaking by 2030 and carbon neutralization by 2060. The carbon emission reduction effect of the power industry, especially the thermal…

966

Abstract

Purpose

China has proposed two-stage goals of carbon peaking by 2030 and carbon neutralization by 2060. The carbon emission reduction effect of the power industry, especially the thermal power industry, will directly affect the progress of the goal. This paper aims to reveal the spatial-temporal characteristics and influencing factors of carbon emission efficiency of the thermal power industry and proposes policy suggestions for realizing China’s carbon peak and carbon neutralization goals.

Design/methodology/approach

This paper evaluates and compares the carbon emission efficiency of the thermal power industry in 29 provinces and regions in China from 2014 to 2019 based on the three-stage slacks-based measure (SBM) of efficiency in data envelopment analysis (DEA) model of undesired output, excluding the influence of environmental factors and random errors.

Findings

Empirical results show that during the sample period, the carbon emission efficiency of China’s thermal power industry shows a fluctuating upward trend, and the carbon emission efficiency varies greatly among the provincial regions. The carbon emission efficiency of the interregional thermal power industry presents a pattern of “eastern > central > western,” which is consistent with the level of regional economic development. Environmental factors such as economic level and environmental regulation level are conducive to the improvement of carbon emission efficiency of the thermal power industry, but the proportion of thermal power generation and industrial structure is the opposite.

Originality/value

This paper adopts the three-stage SBM–DEA model of undesired output and takes CO2 as the undesired output to reveal the spatial-temporal characteristics and influencing factors of carbon emission efficiency in China’s thermal power industry. The results provide a more comprehensive perspective for regional comparative evaluation and influencing factors of carbon emission efficiency in China’s thermal power industry.

Details

International Journal of Climate Change Strategies and Management, vol. 15 no. 2
Type: Research Article
ISSN: 1756-8692

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Article
Publication date: 9 August 2022

Huaiyu Wang, Xi Hu, Shuangquan Yang and Guoquan Xu

The study aims to examine the impact of farmers’ actual adaptations on rice yields in the upland areas of Yunnan province, China.

297

Abstract

Purpose

The study aims to examine the impact of farmers’ actual adaptations on rice yields in the upland areas of Yunnan province, China.

Design/methodology/approach

The paper employs the simultaneous equations model with endogenous switching to investigate the different effects of adaptation strategies on rice yields achieved by adopters and nonadopters based on the cross-sectional data at farm level.

Findings

The results show that farmers’ access to government agricultural extension services significantly encourages rice farmers to make the adjustments in farm managements. The authors find that the adaptation strategies employed by farmers significantly increase rice yields. Adaptations adopted by upland farmers increase rice yields for both adopters and nonadopters, particularly for the nonadopters.

Originality/value

This paper contributes to the existing literature by focusing on farmers’ adaptation strategies to climate change in uplands of Yunnan using the primary household survey data. The results show the effectiveness of farmers’ adaptation adoptions on rice yields in uplands of Yunnan province.

Details

China Agricultural Economic Review, vol. 14 no. 4
Type: Research Article
ISSN: 1756-137X

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Article
Publication date: 18 September 2019

Guoquan Xu, Fang-Chun Liu, Hsiao-Tang Hsu and Jerry W. Lin

The purpose of this paper is to investigate the impact of the public pension governance practices on the public defined benefit pension (DBP) fund performance.

423

Abstract

Purpose

The purpose of this paper is to investigate the impact of the public pension governance practices on the public defined benefit pension (DBP) fund performance.

Design/methodology/approach

To provide a holistic evaluation of public DBP performance, this study first employs the Data Envelopment Analysis (DEA) approach to construct a relative performance measure that simultaneously takes into account the association between investment inputs and performance outputs across DBPs in our sample. A DEA regression model is then constructed to empirically examine the impact of pension governance on public DBP performance.

Findings

Using 1,544 hand-collected observations in the USA from 2002 to 2013, the findings show that the public DBP plans with a small board, appointed board trustees, and a separate investment council exhibit better performance.

Practical implications

The effectiveness of pension governance has increasingly drawn public attention, as it affects the performance of the public DBP plans that especially matter to public employees. The empirical findings of this research offer insights into recent calls to reexamine public DBP management practices and to carry out related public pension fund policy reforms.

Originality/value

The examination of public DBP governance practices in this study enriches the governance literature, particularly research on public pension funds, by using public sector data. Second, by applying the DEA method to evaluate the relative performance of public DBP funds, this study obtains a more comprehensive analysis of the public pension governance.

Details

Benchmarking: An International Journal, vol. 27 no. 1
Type: Research Article
ISSN: 1463-5771

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Article
Publication date: 24 February 2023

Jinwei Wang, Qimin He, Lili Qian and Guoquan Wang

This study aims to reveal the empirical linkage between tourists’ perspectives and attitudes towards disaster ruins and dark tourism by attesting influence relationships between…

849

Abstract

Purpose

This study aims to reveal the empirical linkage between tourists’ perspectives and attitudes towards disaster ruins and dark tourism by attesting influence relationships between disaster memorials perception, dark tourism evaluation, as well as heritage protection and tourism development intention.

Design/methodology/approach

Partial least squares structural equation modeling analysis was used on a sample of 413 valid visitor questionnaires collected at the 5·12 Wenchuan Earthquake Memorial Museum, Sichuan Province, China.

Findings

Disaster memorials perception positively influences positive evaluation of dark tourism, heritage protection intention and tourism development intention, while negatively influencing negative evaluation of dark tourism. Furthermore, positive evaluation of dark tourism and heritage protection intention positively affect tourism development intention. In addition, prior knowledge is a significant moderator in the research model.

Originality/value

This study applied the stimulus-organism-response framework and social exchange theory to predict tourists’ behavioral intention toward disaster memorials, providing valuable insights to dark tourism research. It illuminates tourists’ psychological and behavioral characteristics at natural disaster sites and deepens research on the human–nature relationship from the disaster perspective.

研究目的

本研究试图通过验证自然灾难遗址地游客感知、旅游评价、遗产保护意愿与旅游开发意愿之间的影响关系, 以揭示游客对灾难遗址和黑色旅游的感知及态度之间的隐秘逻辑。

研究设计/方法论/研究方法

采用偏最小二乘法结构方程模型, 对在中国四川省5·12汶川特大地震纪念馆收集的413份有效游客问卷进行分析。

研究发现

灾难遗址感知正向影响黑色旅游积极评价、遗产保护意愿和旅游开发意愿, 而负向影响黑色旅游消极评价。同时, 黑色旅游积极评价和遗产保护意愿均显著正向影响旅游开发意愿。此外, 游客的先验知识在研究模型中起着重要的调节作用。

独创性/价值

本研究运用“刺激-机体-反应”研究框架预测了旅游者对自然灾难遗址地的行为意向, 深化了黑色旅游研究, 拓宽了S-O-R理论的适用范围。

Propósito

Este estudio revela el vínculo empírico entre las perspectivas y las actitudes de los turistas hacia las ruinas de catástrofes y el Turismo oscuro, mostrando las relaciones de influencia entre la percepción de los monumentos conmemorativos de catástrofes, la evaluación del turismo oscuro, así como la protección del patrimonio y la intención de desarrollo turístico.

Diseño/metodología/enfoque

Se empleó un análisis de modelización de ecuaciones estructurales por mínimos cuadrados parciales en una muestra de 413 cuestionarios válidos de visitantes recogidos en el 5·12 Museo Conmemorativo del Terremoto de Wenchuan, Sichuan, China.

Hallazgos

La percepción de los monumentos conmemorativos de las catástrofes influye positivamente en las evaluaciones positivas del turismo oscuro, la intención de protección del patrimonio y la intención de desarrollo turístico, mientras que influye negativamente en las evaluaciones negativas del turismo oscuro. Además, las evaluaciones positivas del turismo oscuro y la intención de protección del patrimonio influyen positivamente en la intención de desarrollo turístico. Además, el conocimiento previo moderadora significativamente el modelo de investigación.

Originalidad/valor

Este estudio aplica el marco teórico estímulo-organismo-respuesta (E-O-R) y la teoría del intercambio social para predecir las intenciones de comportamiento de los turistas hacia los monumentos conmemorativos de catástrofes, proporcionando valiosas ideas para el estudio del turismo oscuro. Clarifica las características psicológicas y conductuales de los turistas en los lugares de catástrofes naturales y profundiza en el estudio de la relación entre el ser humano y la naturaleza desde la perspectiva de las catástrofes.

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Article
Publication date: 31 January 2022

Guoquan Chen, Jingyi Wang, Wei Liu, Fen Xu and Qiong Wu

This paper aims to theoretically investigate a knowledge management model from the combined perspective of knowledge acquisition and knowledge application and its effect on…

610

Abstract

Purpose

This paper aims to theoretically investigate a knowledge management model from the combined perspective of knowledge acquisition and knowledge application and its effect on organizational performance.

Design/methodology/approach

This study reviews prior research on knowledge acquisition and knowledge application, puts forward the concepts of “the extensiveness of knowledge acquisition” and “the concentration of knowledge application” and more importantly proposes an integrated model by combining these two dimensions. Four case examples of enterprises are subsequently described and analyzed to illustrate the sources of knowledge acquisition, the objects of knowledge application and their influences on organizational performance.

Findings

Four knowledge management modes and their impacts are confirmed in this study. Specifically, the organization of the turbojet engine mode (high extensiveness of knowledge acquisition and high concentration of knowledge application) can achieve good performance. The pipeline mode (high extensiveness of knowledge acquisition and low concentration of knowledge application) is the second, which has limited influence on good organizational performance. Organizations with the flashlight mode (low extensiveness of knowledge acquisition and high concentration of knowledge application) can achieve limited performance under the appropriate environment. The candle mode (low extensiveness of knowledge acquisition and low concentration of knowledge application) is the worst, performance of which is poor due to the break of the knowledge chain.

Practical implications

This paper holds that organizations should actively use the turbojet engine mode, adopt the pipeline mode and the flashlight mode cautiously, and avoid falling into the candle mode.

Originality/value

To the best of the authors’ knowledge, this study is among the first to propose the concepts of “the extensiveness of knowledge acquisition” and “the concentration of knowledge application,” and provides a combined model for analyzing differences in organizational performance from the perspective of knowledge.

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Article
Publication date: 4 April 2023

Lujie Chen, Woon Kian Chong and Guoquan Liu

878

Abstract

Details

Industrial Management & Data Systems, vol. 123 no. 4
Type: Research Article
ISSN: 0263-5577

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Article
Publication date: 13 April 2015

Chao Xu, Peilin Zhang, Guoquan Ren, Bing Li, Dinghai Wu and Hongbo Fan

This paper aims to provide an effective method so that the ultrasonic technique can be applied to the online debris particle detection. It proposes utilizing the waveshape…

148

Abstract

Purpose

This paper aims to provide an effective method so that the ultrasonic technique can be applied to the online debris particle detection. It proposes utilizing the waveshape features in discriminating the debris particle in lubricant.

Design/methodology/approach

The finite element model has been developed to investigate the scattering of the ultrasonic waves in lubricant containing single scatterer, such as the debris particle and the air bubble. The simulation results show that the results verify that different scatterers differ in the waveshape features. The static experiments were carried out on a specially fixture. The single spherical debris, long debris and air bubble were measured. The fast Fourier transform (FFT) method was applied to the analysis of the echo signals to obtain the features implicated in the waveshape.

Findings

The research of this paper verifies that different scatterers differ both in their shape features and in the FFT analysis features.

Research limitations/implications

The rapid movement of the debris particles as well as the lubricant temperature may influence the measuring signals. Besides, the measuring signals are usually corrupted by noise, especially for the tiny debris. Therefore, researchers are encouraged to solve those problems further.

Practical implications

The paper includes implications for the improvement in the online debris detection and the development of the ultrasonic technique applied in online debris detection.

Originality/value

The paper provides a promising way that the ultrasonic waveshape features can be utilized to the identify debris particle online.

Details

Industrial Lubrication and Tribology, vol. 67 no. 3
Type: Research Article
ISSN: 0036-8792

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Article
Publication date: 13 March 2023

Jinwei Wang, Jie Sun, Guoquan Wang, Li Yang, Yijie Zhang and Alastair M. Morrison

This study aims to examine the empirical linkages among emotional experiences, national identity and behavioural intentions for red tourism in China.

1553

Abstract

Purpose

This study aims to examine the empirical linkages among emotional experiences, national identity and behavioural intentions for red tourism in China.

Design/methodology/approach

Partial least squares structural equation modelling was applied to data from two rounds of surveys of 1,095 on-site visitors to Zunyi and Yan’an, two well-known red tourism cities in China.

Findings

Emotional experiences significantly affect national identity, with positive emotions significantly affecting national identity. Positive emotions also significantly influenced behavioural intentions, national identity positively influenced behavioural intentions and national pride mediated the relationship of “positive emotion → behavioural intentions”. In addition, previous experience played a moderating role in the relationship of “positive emotion → national pride”.

Originality/value

This research produced new insights on red tourism emotional experiences by clarifying its types, connotations and influences. It contributes to a better understanding of national identity antecedents and outcomes in red tourism. Findings revealed the significant role of red tourism in cultivating national identity and provide implications for academic research and practical development of red tourism.

研究目的

本研究旨在考察中国红色旅游者的情绪体验、国家认同和行为意向之间的影响关系及其作用机制。

研究设计/方法论/研究方法

采用偏最小二乘法结构方程模型(PLS-SEM), 对来自中国红色旅游圣地——遵义和延安的1095名现场游客的问卷调查数据进行了统计分析。

研究发现

情绪体验对国家认同会产生显著影响。其中, 积极情感会显著正向影响国家认同。同时, 积极情感也会对行为意向产生显著正向影响。此外, 国家认同对行为意向具有积极影响, 且国家自豪感在“积极情感→行为意图”的影响关系中充当中介作用。最后, 研究还发现旅游经历在“积极情感→国家自豪感”的影响关系中具有显著的调节作用。

独创性/价值

本研究通过阐明红色旅游情绪体验的类型、内涵及其影响关系, 为深入理解红色旅游情绪体验提供了一个全新的视角。同时, 文章还进一步厘清了红色旅游情境中国家认同感的形成前因和影响结果的作用机理。研究结论揭示了红色旅游在培育国家认同感方面的重要价值, 并为红色旅游的学术研究和实践发展提供了重要启示。

Propósito

Esta investigación examinó los vínculos empíricos entre las experiencias emocionales, la identidad nacional y las intenciones de comportamiento para del turismo rojo en China.

Diseño/metodología/enfoque

Se aplicó el análisis de ecuaciones estructurales basado en mínimos cuadrados parciales (PLS - SEM) a los datos recogidos mediante dos rondas de encuestas realizadasa 1.095 visitantes in situ en Zunyi y Yan'an, dos conocidas ciudades de turismo rojo de China.

Hallazgos

Las experiencias emocionales afectan significativamente a la identidad nacional, y las emociones positivas influyen significativamente en la identidad nacional. Las emociones positivas también influyeron significativamente en las intenciones de comportamiento; la identidad nacional influyó positivamente en las intenciones de comportamiento y el orgullo nacional medió la relación “emoción positiva → intenciones de comportamiento”. Además, la experiencia previa desempeñó un papel moderador en la relación “emoción positiva → orgullo nacional”.

Originalidad/valor

Esta investigación aportó nuevos hallazgos sobre las experiencias emocionales del turismo rojo al aclarar sus tipos, connotaciones e influencias. Contribuye a una mejor comprensión de los antecedentes y resultados de la identidad nacional en el turismo rojo. Los resultados de la investigación revelan el importante papel del turismo rojo en el cultivo de la identidad nacional y ofrecen implicaciones para la investigación académica y el desarrollo práctico del turismo rojo.

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Article
Publication date: 10 October 2024

Zhuo Sun, Gaofeng Pan, Ruixian Yang, Guoquan Zang and Jinghong Zhou

In the digital age, personalized services and accurate recommendations enhance the customer experience and streamline shopping. However, increasing concerns about personal privacy…

170

Abstract

Purpose

In the digital age, personalized services and accurate recommendations enhance the customer experience and streamline shopping. However, increasing concerns about personal privacy have led to resistance from consumers, necessitating a balance between providing high-quality online services and safeguarding personal data. The aim of this paper is to offer a comprehensive review of the fragmented literature on consumer privacy decision-making and to identify key issues worth exploring in future research.

Design/methodology/approach

Although previous studies have analyzed the antecedents and outcomes of privacy decisions, they have often been conducted in a fragmented manner. There remains a lack of a holistic understanding of the factors influencing privacy decisions, including their boundaries. Therefore, we build on the Theory of Planned Behavior to combine consumer privacy decision-making with a graphically conceptual framework used in a similar scoping methodology. We attempt to dissect the antecedent, moderator and outcome variables that influence consumer privacy decision-making, ultimately providing a comprehensive framework for understanding these dynamics.

Findings

Based on the Theory of Planned Behavior, we analyze the entire process of consumer privacy decision-making in terms of antecedent, moderating and outcome variables. The results indicate that consumer privacy decision-making is not an isolated behavior or a single choice but a complex, multi-level dynamic process. The factors influencing consumer privacy decisions primarily encompass five aspects: individual characteristics, information, organization, platform and interaction management, leading to various outcomes in both behavioral and perceptual dimensions. Furthermore, the process is constrained by multiple moderating variables, such as information sensitivity, platform knowledge and prior experience.

Originality/value

We build on the Theory of Planned Behavior to combine consumer privacy decision-making with a graphically conceptual framework used in a similar scoping methodology. We dissect the antecedent, moderator and outcome variables that influence consumer privacy decision-making, aiming to provide a comprehensive framework for understanding these processes.

Details

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

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