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This study aims to investigate whether and how the executive military experience influences accrual-based earnings management and real earnings management.

Based on a sample of 4,392 listed firms in China between 2006 and 2022, this study examines the theoretical hypotheses by performing multiple regressions with fixed effects and a battery of robustness tests.

With a focus on executives’ decisions on the choice between two earning management methods, this paper find military executives reduce accrual-based earnings management but increase real earnings management. The mechanism of risk-aversion is verified in the post hoc analysis.

Most studies argue that military experience, which represents a strong sense of duty and self-discipline, can help to reduce corporate unethical behaviors. The study extends the existing literature on executives’ military experience by identifying risk-aversion rather than ethical values as the potential mechanism through which executives’ military experience affects earnings management.

With the increasing abundance of network resources and big data, multi-modal information search (MMIS) has been paid more and more attention, but the research results of MMIS are relatively few. This paper attempts to put forward constructive suggestions for the design of multi-modal information system, so that the system can have a better user experience, help users improve the efficiency of obtaining information and optimize the information service mode.

A research model of influencing factors is established by using the TAM (technology acceptance model) theory. The influencing factors of users' multi-modal information search behavior (MMISB) are analyzed by using questionnaire, experiment and the structural equation model. On the basis of this, some suggestions are put forward to build the multi-modal search (MMS) system and improve the efficiency of MMIS.

The research shows that users' MMISB is directly related to their search intention, and the search intention can influence users' cognition of the usefulness and ease of MMIS through their own information search ability and system characteristics. The user's MMIS ability is affected by the demand expression ability and retrieval ability cognition; the user's cognition of system characteristics is affected by the system function and information quality. This shows that the user's MMISB is closely related to the user's cognitive situation, but due to the author's limited time and research ability, only the questionnaire survey method cannot be used to in-depth research and explore the influencing factors of MMIS. Therefore, in the future research, we should combine the interview method to further track the user's emotional factors and scene factors.

For the first time, TAM theory is combined with cross-modal retrieval behavior and the paper explores the influencing factors and evaluation indexes of users' MMISB. The second, the questionnaire was compiled to investigate the influencing factors of the MMISB of the university group, and the reliability analysis, validity analysis, correlation analysis and structural equation model analysis of the survey data are carried out . The survey data and analysis results are original, which can provide a theoretical basis for improving the service level of MMIS.

In order to extend the application of the original octagonal Goodman–Smith fatigue limit diagram, which is commonly used for the evaluation of structure fatigue stress in engineering, a modification of it is proposed for the structure made of S355 steel (commonly used in high-speed electric multiple units (EMUs) bogie frame).

The modification is made based on Deutscher Verband für Schweißen und verwandte Verfahren e. V. (DVS) 1612 standard and the γ-P-S-N curve, with consideration of the fatigue evaluation requirements of different survival rates and confidence levels. The verification of the modification is performed for three welded joints and for the comparison with the experimental data.

The results indicate that the design survival rate, the design safety margin and the fatigue stress evaluation of welded joint types are all improved by using the modified diagram.

There are relatively few studies on modifying octagonal Goodman–Smith fatigue limit diagram. In this paper, a modified diagram is proposed and applied in order to ensure the safety and durability of key welded structures of rail vehicles.

This paper aims to unveil the importance of knowledge management on a firm’s strategic emergency response during the great negative shock from global public health threats. Through analyzing how representative firms in China’s new economy industries dealt with the COVID-19 pandemic before, during and after the crisis, the significant problems confronted by these firms are pointed out, and the important role knowledge management capabilities played in solving these problems is proven.

The open data of listed companies regarding the important role knowledge management played in firms’ strategic emergency response during the COVID-19 pandemic are qualitatively analyzed. Based on theoretical sampling, this paper selects representative samples of enterprises and analyzes the positive response measures they took after being hit by this public health event to gain qualitative insight into the importance of knowledge management capabilities in strategic emergency response.

Three aspects of the important role of knowledge management capabilities in a firm’s strategic emergency response during the COVID-19 pandemic are introduced: before the crisis, firms should strengthen the acquisition, sharing and integration of knowledge so that they can intensify their monitoring for uncertain risks; during the crisis, firms should boost the transmission, transformation and diffusion of knowledge to improve emergency cooperation; and after the crisis, companies should reinforce knowledge evaluation, creation and application to enhance “immunity” in similar emergencies.

This paper has important implications for bolstering strategic emergency management practice and knowledge management capability among firms. Future research must focus on the following two aspects for further investigation: the dynamic relationship between firm knowledge management capability and strategic emergency response ability; and the collaboration system between firm knowledge management and strategic emergency response behaviors.

This paper discusses the important role knowledge management capabilities play in firms’ strategic emergency responses based on insights gained from the significant changes that the COVID-19 pandemic caused to representative Chinese new economy firms. By analyzing the three stages of before, during and after the emergency, this paper proposes the exact efforts that new economy companies should make in improving knowledge management capability.

Construction fall-from-height accidents are not only caused by a single factor but also by the risk coupling between two or more factors. The purpose of this paper is to quantitatively analyze the risk coupling relationships between multiple factors and identify critical factors in construction fall-from-height accidents.

A cause analysis framework was established from the perspective of human, machine, material, management and environmental factors. The definition, the classification and the process of risk coupling were proposed. The data from 824 historical accident reports from 2011 to 2021 were collected on government websites. A risk coupling analysis model was constructed to quantitatively analyze the risk coupling relationships of multiple factors based on the N-K model. The results were classified using K-means clustering analysis.

The results indicated that the greater the number of causal factors involved in risk coupling, the higher the risk coupling value and the higher the risk of accidents. However, specific risk coupling combinations occurred when the number of their coupling factors was not large. Human, machine and material factors were determined to be the critical factors when risk coupling between them tended to pose a greater risk of accidents.

This study established a cause analysis framework from five aspects and constructed a theoretical model to quantitatively analyze multi-factor coupling. Several suggestions were proposed for construction units to manage accident risks more effectively by controlling the number of factors and paying more attention to critical factors coupling and management and environmental factors.

Autonomous underwater vehicle (AUV) is widely used in resource prospection and underwater detection due to its excellent performance. This study considers input saturation, nonlinear model uncertainties and external ocean current disturbances. The containment errors can be limited to a small neighborhood of zero in finite time by employing control strategy. The control strategy can keep errors within a certain range between the trajectory followed by AUVs and their intended targets. This can mitigate the issues of collisions and disruptions in communication which may arise from AUVs being in close proximity or excessively distant from each other.

The tracking errors are constrained. Based on the directed communication topology, a cooperative formation control algorithm for multi-AUV systems with constrained errors is designed. By using the saturation function, state observers are designed to estimate the AUV’s velocity in six degrees of freedom. A new virtual control algorithm is designed through combining backstepping technique and the tan-type barrier Lyapunov function. Neural networks are used to estimate and compensate for the nonlinear model uncertainties and external ocean current disturbances. A neural network adaptive law is designed.

The containment errors can be limited to a small neighborhood of zero in finite time so that follower AUVs can arrive at the convex hull consisting of leader AUVs within finite time. The validity of the results is indicated by simulations.

The state observers are designed to approximate the speed of the AUV and improve the accuracy of the control method. The anti-saturation function and neural network adaptive law are designed to deal with input saturation and general disturbances, respectively. It can ensure the safety and reliability of the multiple AUV systems.

Effective farmer participation in the rural land consolidation process has become increasingly important because it improves results in rural land consolidation and land use efficiency. The purpose of this paper is to examine the mechanism of farmers’ effective participation in Chinese rural land consolidation.

The authors empirically assess farmers’ effective participation in the rural land consolidation process in ten counties of China’s Hubei province. Focusing on an effective decision-making model, the authors comprehensively evaluated farmer participation using surveys that incorporated an index system and analyzed survey results using a structural equation model to examine factors that influenced farmer’s effective participation.

The results of the study suggest that the correlations between farmers’ effective participation and the impacting factors the authors proposed were particularly strong. In addition, participation ability, participation opportunity and participation incentive are strongly associated with effective farmer participation. Thus, the authors highlight that incentives should be provided to encourage farmers’ effective participation in rural land consolidation.

Because of the chosen approach and the set of the research object, the geographic context of the empirical survey work was limited; furthermore, the authors only studied the influencing factors at the individual level, leaving the interaction effects between governmental factors and farmer individual factors inadequately explained.

Despite those limitations, these results serve as an important reference for government agencies and stakeholder groups in rural land consolidation decision making.

This study aims to obtain the speed and angle during safe and comfortable standing of elderly people. With the advancement of society, it is becoming increasingly difficult for the elderly to sit-to-stand (STS) independently and comfortably in a safe and comfortable manner. Safety is essentially a prerequisite for the elderly to achieve a comfortable STS. The speed, angle and power of the STS process can all affect safe STS. From the standpoint of health-care delivery and administration, comfortable STS can be realized easily by addressing the safety issues during STS.

This paper summarizes the research progress on speed and angle during safe and comfortable standing of older people. The authors analyzed the speed and angle of the STS using the Vicon optical gait acquisition system and plantar pressure sensor to find the appropriate angle and speed thresholds.

The center of gravity movement is a prerequisite for the elderly to achieve a comfortable STS. The authors found that the standing speed during the STS process should not be higher than 103.8 mm/s so that the elderly can stand comfortably and safely (safe and dangerous speeds are 72.8 mm/s and 125.2 mm/s). The limitations of waist angle, waist angle speed and the acceleration are also obtained.

This paper analyzes and summarizes the research status of speed and angle during safe and comfortable standing of elderly people, which is essentially a prerequisite for the elderly to achieve a comfortable STS. These results can lay the foundation for the development of assistive devices and related technologies that meet the needs of older adults.

The purpose of this paper is to investigate the thermal elastohydrodynamic lubrication (TEHL) flash temperature of the helical gear pairs considering profile modification.

A flash temperature model of the helical gear pair considering the profile modification is proposed based on the TEHL and meshing theories. In doing so, the slicing, fast Fourier transform and chase-after methods are applied to accurately and rapidly obtain the flash temperature of the gear pair. Then, the effects of the modification, input torque and rotation speed on the flash temperature are studied.

With the increment of the tip relief amount, the flash temperature of the helical gear pair with the axial modification decreases first and then increases, and the meshing position of the maximum flash temperature moves toward the pitch point. Moreover, reducing the input torque or increasing the rotation speed can efficiently reduce the TEHL flash temperature.

This work is a valuable reference for the profile design and optimization of the helical gears to avoid the excessive flash temperature.

In recent years, it is imperative to establish the structure of manufacturing industry in the context of smart factory. Due to rising demand for exchange of information with various devices, and huge number of sensor nodes, the industrial wireless networks (IWNs) face network congestion and inefficient task scheduling. For this purpose, software-defined network (SDN) is the emerging technology for IWNs, which is integrated into cognitive industrial Internet of things for dynamic task scheduling in the context of industry 4.0.

In this paper, the authors present SDN based dynamic resource management and scheduling (DRMS) for effective devising of the resource utilization, scheduling, and hence successful transmission in a congested medium. Moreover, the earliest deadline first (EDF) algorithm is introduced in authors’ proposed work for the following criteria’s to reduce the congestion in the network and to optimize the packet loss.

The result shows that the proposed work improves the success ratio versus resource usage probability and number of nodes versus successful joint ratio. At last, the proposed method outperforms the existing myopic algorithms in terms of query response time, energy consumption and success ratio (packet delivery) versus number of increasing nodes, respectively.

The authors proposed a priority based scheduling between the devices and it is done by the EDF approach. Therefore, the proposed work reduces the network delay time and minimizes the overall energy efficiency.