The purpose of this paper is to study the lubrication characteristics of double involute gear (DIG), compare its lubrication differences under quasi-static and tribo-dynamic…
Abstract
Purpose
The purpose of this paper is to study the lubrication characteristics of double involute gear (DIG), compare its lubrication differences under quasi-static and tribo-dynamic conditions and study the influence of different factors on its lubrication characteristics under the tribo-dynamic condition.
Design/methodology/approach
According to the meshing characteristics of DIG and elastohydrodynamic lubrication (EHL) theory, a tribo-dynamic model of DIG is established based on the “subsection method.” The Runge-Kutta method and the multigrid method are integrated to solve the model, and the dynamic analytical model of lubricating oil is established in the iterative solution.
Findings
The load and the transmission error fluctuate obviously under the tribo-dynamic condition, which is not conducive to the lubrication of DIG. The influence of rotational speeds and torque on the lubrication properties of DIG has obvious differences under tribo-dynamic and quasi-static conditions.
Originality/value
This research can provide a theoretical basis for improving the lubrication performance, reducing the loss of mechanical efficiency and improving the bearing capacity and service life of DIG.
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This chapter examines China’s corporate governance and accounting environment that shapes the adoption of internationally acceptable principles and standards. Specifically, it…
Abstract
This chapter examines China’s corporate governance and accounting environment that shapes the adoption of internationally acceptable principles and standards. Specifically, it examines international influences, including supranational organizations; foreign investors and international accounting firms; domestic institutional influences, including the political system, economic system, legal system, and cultural system; and accounting infrastructure. China’s convergence is driven by desired efficiency of the corporate sector and legitimacy of participating in the global market. Influenced heavily by international forces in the context of globalization, corporate governance and accounting practices are increasingly becoming in line with internationally acceptable standards and codes. While convergence assists China in obtaining legitimacy, improving efficiency is likely to be adversely affected given that corporate governance and accounting in China operate in an environment that differs considerably from those of Anglo-American countries. An examination of the corporate governance and accounting environment in China suggests heavy government involvement within underdeveloped institutions. While the Chinese government has made impressive progress in developing the corporate governance and accounting environment for the market economy, China’s unique institutional setting is likely to affect how the imported concepts are interpreted and implemented.
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Sandra Cereola, Karen Green and Edward Lynch
Organizations are considering the influence of workplace attention breadth (mindfulness and absorption) on professional development. Although corporate accountants typically focus…
Abstract
Organizations are considering the influence of workplace attention breadth (mindfulness and absorption) on professional development. Although corporate accountants typically focus on technical skills, soft skills such as mindfulness may also improve performance. In this study, we examine the influence of attention breadth on task performance by demonstrating how mindfulness and absorption vary with respect to improvement to entry, mid, and upper-level accounting tasks. We survey over 700 corporate accounting professionals and find that upper-level manager task performance is related to mindfulness, and mid-level manager task performance is associated with mindfulness and absorption. We also find that mid-level professionals who are unable to transition between mindfulness and absorption states serve a relatively longer tenure before advancing to an upper-level position. This study has important implications for management to assist in improving office productivity and morale.
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Wenxin Guo and Joseph A. Clougherty
We question whether the Chinese state has played an effective role in promoting outward foreign direct investment via its “Go Global” policies. Using the literature in…
Abstract
We question whether the Chinese state has played an effective role in promoting outward foreign direct investment via its “Go Global” policies. Using the literature in International Management as our framing, we observe three inter-related stylized realities. First, it is state-owned enterprises (SOEs) – not private enterprises – that tend to principally benefit from the favorable “Go Global” policies. Second, SOEs tend to pay much higher acquisition premiums in outward FDI as compared to non-SOEs. Third, SOEs tend to be less effective as compared to non-SOEs in gaining synergies and enhancing competitiveness as a result of these cross-border experiences. These results yield clear policy implications for the Chinese government: first, more effective public policy would involve enhanced targeting of private enterprises as the recipients of policies promoting outward FDI; second, the Chinese government should continue along the path toward privatization of SOEs. The continued bolstering of economic and social development in China is contingent upon efforts to reduce the state’s active role in outward FDI.
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Frank Wiengarten, Hugo K.S. Lam and Di Fan
Current literature provides limited insights into the supply chain contexts within which e-commerce can create higher value for firms. To address this literature gap, this…
Abstract
Purpose
Current literature provides limited insights into the supply chain contexts within which e-commerce can create higher value for firms. To address this literature gap, this research explores the value potential, and thus value creation process, of e-commerce initiatives for supply chain distribution channel expansions.
Design/methodology/approach
Using secondary data collected from multiple sources, this research conducted an event study to examine the stock market reactions to the announcements of e-commerce initiatives of Chinese firms.
Findings
The results indicate that the e-commerce initiatives increase average firm value by CNY 295.29 million in a three-day window around the initiative's announcement date. Moreover, we find that such stock market reactions are more positive for firms with poor operating performance, and more negative when firms deploy initiatives on their own (rather than third-party) platforms. Further, companies that integrate or complement their online sales with an offline sales channel experience more positive stock market reactions.
Originality/value
This study provides new insights into the value creation process of e-commerce from an operation and supply chain process perspective.
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Mark Lokanan, Vincent Tran and Nam Hoai Vuong
The purpose of this paper is to evaluate the possibility of rating the credit worthiness of a firm’s quarterly financial report using a dynamic anomaly detection method.
Abstract
Purpose
The purpose of this paper is to evaluate the possibility of rating the credit worthiness of a firm’s quarterly financial report using a dynamic anomaly detection method.
Design/methodology/approach
The study uses a data set containing financial statements from Quarter 1 – 2001 to Quarter 4 – 2016 of 937 Vietnamese listed firms. In sum, 24 fundamental financial indices are chosen as control variables. The study employs the Mahalanobis distance to measure the proximity of each data point from the centroid of the distribution to point out the extent of the anomaly.
Findings
The finding shows that the model is capable of ranking quarterly financial reports in terms of credit worthiness. The execution of the model on all observations also revealed that most financial statements of Vietnamese listed firms are trustworthy, while almost a quarter of them are highly anomalous and questionable.
Research limitations/implications
The study faces several limitations, including the availability of genuine accounting data from stock exchanges, the strong assumptions of a simple statistical distribution, the restricted timeframe of financial data and the sensitivity of the thresholds for anomaly levels.
Practical implications
The study opens an avenue for ordinary users of financial information to process the data and question the validity of the numbers presented by listed firms. Furthermore, if fraud information is available, similar research can be conducted to examine the tendency for companies with anomalous financial reports to commit fraud.
Originality/value
This is the first paper of its kind that attempts to build an anomaly detection model for Vietnamese listed companies.
K.M. Fan, W.L. Cheung and I. Gibson
This paper aims to study the effects of solid additives and compounding processes on the selective laser sintering (SLS) behavior of composite powders.
Abstract
Purpose
This paper aims to study the effects of solid additives and compounding processes on the selective laser sintering (SLS) behavior of composite powders.
Design/methodology/approach
Composite powders were prepared from TrueForm™ acrylic‐styrene co‐polymer and SiO2 powder. Dry mixing and melt extrusion were used as the blending processes to produce the composite powders. Some SiO2 powder was ground and treated with silane coupling agent before blending to study the effects of particle size and surface treatment of the filler, respectively. The temperature of the powder bed was monitored using an infrared thermometer. The fusion behaviors of the powders were investigated in situ using an optical microscope and the sintered specimens were examined by scanning electron microscopy.
Findings
For a given volume fraction of the filler, reducing its particle size will hinder fusion between the polymer particles and weaken the sintered specimens. Surface treatment of the filler by silane coupling agent had little effect on the morphology of the sintered specimens; however, it slightly improved their strength. The blending method plays an important role in the sintering behavior of the composite powders. Although melt blending improved the polymer‐to‐polymer contact between the composite powder particles, the high‐resultant viscosity of the material adversely affected the densification of the powder bed, leading to a highly porous structure of the sintered specimens.
Research limitations/implications
The sintering experiments were conducted in ambient conditions using a laser engraving machine instead of a commercial SLS machine with atmospheric control. The temperature gradient within the powder bed was expected to be higher than that in normal SLS processes.
Practical implications
The SLS behavior of a composite powder not only depends on its composition but also on the powder preparation method or powder morphology.
Originality/value
This paper provides some useful information for future development of composite powders for SLS applications.