Jianjun Jia, Lili Shao, Zhenzhen Sun and Fang Zhao
This paper assesses how discretionary accruals (DAs) affect corporate cash savings policies and the motivation behind this cash saving behavior and, also whether the linkage…
Abstract
Purpose
This paper assesses how discretionary accruals (DAs) affect corporate cash savings policies and the motivation behind this cash saving behavior and, also whether the linkage between DAs and cash saving affect the market-perceived cash value.
Design/methodology/approach
We construct the measure of DAs using the previous five-year average information to investigate the association of DAs with the change in cash. Moreover, the Faulkender and Wang (2006) methodology is utilized to examine the market-perceived cash value in DAs.
Findings
The key finding is that firms with high DAs save significantly more cash. A one standard deviation increase in DAs saves cash by 12.59%. Furthermore, the value of cash is low for these firms. The effect is stronger in firms with poor governance but not present in financially constrained firms.
Research limitations/implications
The empirical evidence highlights DAs have negative effect on market-perceived cash value, which underscores the insight that managers manage earnings opportunistically using DAs.
Originality/value
Taken together, we provide more evidence on the literature of accruals in earnings manipulation.
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Zhicai Yu, Lili Wang, Yiwei Shao, Yun Liu, Yuhang Zhao, Yi Qin, Yingzi Zhang and Hualing He
This study aims to fabricate a novel electromagnetic interference (EMI) shielding composite aerogel with both thermal insulation and high temperature warning functions.
Abstract
Purpose
This study aims to fabricate a novel electromagnetic interference (EMI) shielding composite aerogel with both thermal insulation and high temperature warning functions.
Design/methodology/approach
An emerging bio-based polypyrrole (PPy) gel/Fe3O4/calcium alginate (PFC) EMI shielding composite aerogel was prepared by freeze-drying and in situ polymerization method. First, Fe3O4/calcium alginate (CA) aerogel was obtained by freeze-drying the Fe3O4/CA mixture. Then, PPy/Fe3O4/CA was obtained by synthesizing PPy on the surface of CA/Fe3O4 aerogel through in situ polymerization. Finally, PPy/Fe3O4/CA was immersed in porphyrin solution (cross-linking agent) to get the final PFC EMI shielding composite aerogel.
Findings
Due to the matched impedance between Fe3O4 and PPy, the EMI shielding performance of PFC composite aerogel can reach up to −8 dB. In addition, the PFC EMI shielding composite aerogel also shows excellent self-extinguishing and thermal insulation properties. After leaving the flame, the burning PFC aerogel is quickly extinguished. When the PFC aerogel is placed on the heating plate at 230 °C, the temperature on the side of the aerogel away from the heating plate is only 90.3 °C after 5 min of heating. The electrical resistance of the PFC composite aerogel can be reduced from 3.62 × 104 O to 5 × 102 O to trigger the warning light after 3 s of exposure to the alcohol lamp flame. This reversible thermal resistance response characteristic can be used to give an early warning signal when the PFC encounters high temperature or flame.
Originality/value
This work provides a novel strategy for designing a multifunctional EMI shielding composite aerogel with repeatable high temperature warning performance. This PFC composite aerogel shows potential applications in the prevention of material combustion in high temperature electromagnetic environments.
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Yanqin Zhang, Pengrui Kong, Yanan Feng and Lili Guo
To investigate the effects of hot oil carrying (HOC), the purpose of this paper is to present a new calculation method of oil film temperature which takes the effects into account…
Abstract
Purpose
To investigate the effects of hot oil carrying (HOC), the purpose of this paper is to present a new calculation method of oil film temperature which takes the effects into account and defines the factor of HOC.
Design/methodology/approach
Based on finite volume method, the paper studied the temperature characteristics in high speed and the condition of variable viscosity from the temperature field and flow field of the film, and the thermal rule of HOC is revealed. The theoretical values are in good agreement with the experimental results.
Findings
The results show that, for this structure of hydrostatic bearing, the phenomenon of HOC does not occur until the work speed is more than 10 r/min under any load condition. And it always happens in the total range of load, from 0 to 320 kN, when the speed is over 60 r/min. Moreover, the film temperature increases sharply, when the phenomenon happens in high speed, and the influence of the speed is greater than the effect of load on the temperature rise.
Originality/value
The results would help to increase the speed of CNC machine tools and the design on structure of the bearing in engineering practice.
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Salwa Fezai, Nader Ben-Cheikh, Brahim Ben-Beya and Taieb Lili
Two-dimensional incompressible fluid flows around a rectangular shape placed over a larger rectangular shape at low Reynolds numbers (Re) have been numerically analyzed in the…
Abstract
Purpose
Two-dimensional incompressible fluid flows around a rectangular shape placed over a larger rectangular shape at low Reynolds numbers (Re) have been numerically analyzed in the present work. The vortex shedding is investigated at different arrangements of the two shapes allowing the investigation of three possible configurations. The calculations are carried out for several values of Re ranging from 1 to 200. The effect of the obstacle geometry on the vortex shedding is analyzed for crawling, steady and unsteady regimes. The analysis of the flow evolution shows that with increasing Re beyond a certain critical value, the flow becomes unstable and undergoes a bifurcation. This paper aims to observe that the transition of the unsteady regime is performed by a Hopf bifurcation. The critical Re beyond which the flow becomes unsteady is determined for each configuration. A special attention is paid to compute the drag and lift forces acting on the rectangular shapes, which allowed determining; the best configuration in terms of both drag and lift. The unsteady periodic wake is characterized by the Strouhal number, which varies with the Re and the obstacle geometry. Hence, the values of vortex shedding frequencies are calculated in this work.
Design/methodology/approach
The dimensionless Navier–Stokes equations were numerically solved using the following numerical technique based on the finite volume method. The temporal discretization of the time derivative is performed by an Euler backward second-order implicit scheme. Non-linear terms are evaluated explicitly; while, viscous terms are treated implicitly. The strong velocity–pressure coupling present in the continuity and the momentum equations are handled by implementing the projection method.
Findings
The present paper aims to numerically study the effect of the obstacle geometry on the vortex shedding and on the drag and lift forces to analyze the flow structure around three configurations at crawling, steady and unsteady regimes.
Originality/value
A special attention is paid to compute the drag and lift forces acting on the rectangular shapes, which allowed determining; the best shapes configuration in terms of both drag and lift.
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Zazli Lily Wisker and Zoe Morgan
This study aims to understand the consequences of the decision by some hotels during the COVID-19 pandemic to contract their accommodation to be used as managed isolation and…
Abstract
Purpose
This study aims to understand the consequences of the decision by some hotels during the COVID-19 pandemic to contract their accommodation to be used as managed isolation and quarantine (MIQ) facilities. Specifically, this study aims to understand the impact of this decision in terms of corporate brand image, brand loyalty, negative word of mouth (NWOM) and purchase intention.
Design/methodology/approach
Data were collected through a quasi-experimental research design and was analysed through a t-test.
Findings
This study hypothesises that the use of a hotel brand as a COVID-19 MIQ facility will be detrimental to its corporate brand image because of the expectation disconfirmation theory and attribution theory, thus reducing brand loyalty and increasing NWOM. The result supports the hypotheses.
Research limitations/implications
This study does not factor in a time period for the observed effects. While the results indicate that hotels used for MIQ purposes have reduced corporate brand image, brand loyalty and purchase intention, this study does not establish the duration of the damage.
Originality/value
This study provides insight into consumers' perceptions of hotel brands that served as COVID-19 MIQ facilities. The originality lies in the discovery that the decision by hoteliers to opt to use their facilities for COVID-19 MIQ facilities was detrimental to corporate brand image and brand loyalty.
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Lili Zhu, Jinxu Bai, Xu Liang and Maojin Jia
The purpose of this paper is to calculate the meshing stiffness of nutation face gear considering the roughness, establish the calculation method of time-varying meshing stiffness…
Abstract
Purpose
The purpose of this paper is to calculate the meshing stiffness of nutation face gear considering the roughness, establish the calculation method of time-varying meshing stiffness of rough tooth surface and analyze the influence of roughness, load and other factors on the meshing stiffness of tooth surface.
Design/methodology/approach
The Weierstrass–Mandelbrot (W-M) function in the Majumdar–Bhushan model is used to characterize the rough contact line of the tooth surface, the normal height and radius of the micro convex body are calculated and the contact flexibility of the contact point of the tooth surface is obtained. The contact flexibility and the bending shear deformation flexibility obtained previously are substituted into the improved deformation compatibility equation for iterative calculation, and the time-varying meshing stiffness of the nutation face gear considering the roughness is obtained.
Findings
Compared with ABAQUS finite element simulation results, it is found that the meshing stiffness curve of rough tooth surface is more gentle than that of smooth tooth surface, the meshing stiffness value is smaller and the meshing stiffness change is smaller at the position where the number of gear teeth coincide changes.
Originality/value
In the process of calculating contact deformation, the fractal theory W-M function is used to characterize the contact line of the rough nutation face gear, and the deformation coordination condition considering roughness is improved. Therefore, the method of time-varying meshing stiffness considering roughness can obtain more accurate results, which provides theory and data for the subsequent dynamics analysis of the nutation face gear transmission.
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Xiaohui Huang, Qian Lu, Lili Wang, Maosen Cui and Fei Yang
Based on the survey data of 1,152 households in three provinces of Shaanxi, Gansu and Ningxia on the Loess Plateau, this paper aims to empirically analyze the impact of aging and…
Abstract
Purpose
Based on the survey data of 1,152 households in three provinces of Shaanxi, Gansu and Ningxia on the Loess Plateau, this paper aims to empirically analyze the impact of aging and off-farm employment on farmers’ adoption behavior of soil and water conservation technology. This paper analyzes the moderating effect of social network and the mediating effect of technological cognition in this impact relationship.
Design/methodology/approach
Based on the above analysis, the second part of this paper is based on relevant theories and constructs a theoretical model of the relationship of aging, off-farm employment, social network, technology cognition and farmers’ adoption behavior of soil and water conservation technology. The third part introduces research methods, variable selection and descriptive statistics analysis of variables. The fourth part, based on the data of Shaanxi, Gansu and Ningxia provinces in the Loess Plateau in 2016, empirically analyzes the impact of aging, off-farm employment and social network on the farmers’ adoption behavior of soil and water conservation technology. This paper further examines the moderating effect of social network and the mediating effect of technology cognition in this influence relationship. Finally, based on the findings of the empirical study, this paper puts forward countermeasures and suggestions.
Findings
First, aging and off-farm employment have a significant negative impact on farmers’ adoption behavior of soil and water conservation technology, while social network has a significant positive effect. Second, social network has alleviated the effect of aging and off-farm employment on restraining farmers’ adoption behavior of soil and water conservation technology. Third, aging and off-farm employment have restrained farmers’ cognition of soil and water conservation technology. Social network has promoted farmers’ cognition of soil and water conservation technology. Social network plays a moderating role in the impact of aging and off-farm employment on farmers’ cognition of soil and water conservation technology. Technology cognition plays a mediating role in the impact of social network on farmers’ adoption behavior of soil and water conservation technology.
Originality/value
This paper integrates the aging, off-farm employment and social network into the same analytical framework and reveals their impact on farmers’ adoption behavior of soil and water conservation technology and its action mechanism, which enriches the impact of human capital and social network on farmers’ adoption behavior of soil and water conservation technology. Then taking the social network as a moderator variable, the paper verifies its moderating effect on the relationship of aging, off-farm employment and farmers’ adoption behavior of soil and water conservation technology. Farmers’ technology cognition should be included in the analysis framework to examine the impact of aging, off-farm employment and social network on farmers’ cognition of soil and water conservation technology. Taking the technology cognition as a mediator variable, the paper verifies its mediating effect on the relationship of aging, off-farm employment and farmers’ adoption behavior of soil and water conservation technology.
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Chengxin Yin, Yan Guo, Jianguo Yang and Xiaoting Ren
The purpose of this paper is to improve the customer satisfaction by offering online personalized recommendation system.
Abstract
Purpose
The purpose of this paper is to improve the customer satisfaction by offering online personalized recommendation system.
Design/methodology/approach
By employing an innovative associative classification method, this paper is able to predict a customer’s pleasure during the online while-recommending process. Consumers can make an active decision to recommended products. Based on customer’s characteristics, a product will be recommended to the potential buyer if the model predicts that he/she will click to view the product. That is, he/she is satisfied with the recommended product. Finally, the feasibility of the proposed recommendation system is validated through a Taobao shop.
Findings
The results of the experimental study clearly show that the online personalized recommendation system maximizes the customer’s satisfaction during the online while-recommending process based on an innovative associative classification method on the basis of consumer initiative decision.
Originality/value
Conventionally, customers are considered as passive recipients of the recommendation system. However, customers are tired of the recommendation system, and they can do nothing sometimes. This paper designs a new recommendation system on the basis of consumer initiative decision. The proposed recommendation system maximizes the customer’s satisfaction during the online while-recommending process.
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Yulong Liu, Henry F.L. Chung and Lili Mi
Drawing on institution embeddedness and the resource-based view, the authors develop a theoretical framework and empirically examine how intra-national innovation ecosystems and…
Abstract
Purpose
Drawing on institution embeddedness and the resource-based view, the authors develop a theoretical framework and empirically examine how intra-national innovation ecosystems and environmental institutions impact logistics service providers' (LSPs) technological innovation (TI) and green practices.
Design/methodology/approach
The authors test the theoretical framework based on survey data of 328 Chinese LSPs. Archival datasets complement the survey data.
Findings
The research reveals that intra-national institutional forces of formal and informal environment-related institutions can mitigate LSPs' reliance on their firm-specific advantages when engaging in TI and green practices. Results from a three-way interaction indicate that intra-national innovation ecosystems positively moderate the effects of environmental institutions.
Research limitations/implications
The research has three critical implications. First, the study reveals the contingency role of intra-national environment-related institutions and innovation ecosystems in shaping green logistics. Second, the study finds new results about the roles of informal environmental institutions. Finally, intra-national innovation ecosystems can override environmental institutions in influencing the green practices of LSPs.
Originality/value
Taking a unique angle of institution embeddedness coupled with the resource-based view, the authors examined how intra-national ecosystems and environmental institutions impact LSPs' TI and green practices.
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Miao Miao, Mansoora Ahmed, Noman Ahsan and Bushra Qamar
The study aims to investigate students' attitudes toward using technology for micro-credential programs (MCPs) and their behavioral intention toward using MCPs for learning and…
Abstract
Purpose
The study aims to investigate students' attitudes toward using technology for micro-credential programs (MCPs) and their behavioral intention toward using MCPs for learning and enhancing their skills. The study also intends to investigate the moderating influence of labor market conditions (LMC).
Design/methodology/approach
A closed-ended questionnaire is employed to collect data from 474 participants through a convenience sample, from the university students in Karachi. Two theoretical frameworks are used in the study: technology acceptance model (TAM) and self-determination theory (SDT). The partial least squares structural equation modeling (PLS-SEM) technique is used to analyze data.
Findings
Findings reveal significant and positive relationships between all variables, except controlled motivation (CM) and perceived challenges. Moreover, the moderation results ascertain that the labor market does not moderate the relationship between attitude toward using technology for MCPs and students' behavioral intention toward using MCPs for learning.
Originality/value
The study seeks to understand students' attitudes and behavioral intentions toward using technology for MCPs. Also, the moderating effect of LMC is highlighted in understanding the impact of the attitude to use technology (AT) for MCPs and behavioral intentions in higher educational institutions (HEIs) in Pakistan. The study highlights intuitive practical implications for students of HEIs, universities and digital credential program providers.