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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 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.

This paper aims to report on a study that used the practice theory lens to understand how Chinese ethnic culture influences restaurant workers' learning through engagement in everyday work practices.

A multiple case study approach was used. Data were collected from semi-structured interviews and site observations. Thematic analysis was conducted to identify how workers learnt the sayings, doings and relatings in their workplaces.

The findings show that the ethnic culture of the participants influences and enriches their learning in practice settings such as small Chinese restaurants.

The understandings presented here need to be verified through more research in different regions and nations. In addition, cross-cultural studies on other ethnic restaurants may contribute to deeper understandings of the influences of ethnic culture on practice-based learning.

The research contributes to understanding the influence of ethnic culture on practice-based learning.

The understandings gained from the findings of this study form a useful basis for curriculum development and instructional design of training programmes for practice-based as well as work-integrated-learning components of vocational curriculum. Furthermore, awareness of the strengths of the ethnic culture is of interest to owner/managers of small Chinese restaurants to afford supportive learning environments for workers.

This study aimed to investigate the collective effects of bending load and hygrothermal aging on glass fibre-reinforced plastics (GFRP) due to the fact that stress and water absorption is inevitable during GFRP applications.

The water boiling method was used to study the moisture absorption, desorption behaviour and evaluate the performance of GFRP laminates under loading in this article. The moisture diffusion of laminates is characterized in three aging conditions (25°C, 45°C and 65°C water), along with three levels of bending load coefficients (0, 0.3 and 0.6). The moisture diffusion coefficients are determined through the curve fitting method of the experimental data of the initial process, based on the Fickian diffusion model. Moreover, the laminates’ performance is further discussed after adequate environmental aging and loading.

It was found that moisture absorption is promoted by the presence of bending load and boiling during this study. The absorption diffusion coefficient and moisture equilibrium content of the specimens increased with an increasing loading ratio and temperature. The bending strength of the laminate varied according to a contrary trend. Furthermore, the desorbed moisture content is found to be much higher after higher levels of bending load because it is harder to desorb the moisture in the interfaces and micro cracks.

Collective effects of bending load and hygrothermal aging promote the absorption and result in accelerating property degradation of GFRP. It is significant to focus on these effects on the failure of GFRP.

A novel unit was designed to simulate the various loading acted on containers in this work.

With respect to the multiple-attribute decision-making problem with subjective preference for a certain attribute whose weight-value range have been given over other attributes whose weight values are unknown, a method based on the mean value of the grey number is proposed to analyse the decision-making problem. This method is used to choose a supply-chain partner under the condition that the decision makers have a preference for a certain attribute of various alternatives. The paper aims to discuss these issues.

First, the middle value of the preferred attribute’s weight-value range is supposed to be its weight value according to the content of the mean value of the grey number. Second, to reflect the decision maker’s subjective preference information, an improved optimisation model that requests the minimum deviation between the actual and expected numerical value of each attribute is constructed to assess the attributes’ weights. Third, the correlated degree and the correlation matrix, which are determined by the weight values of all attributes, are used to rank all the alternatives.

This paper provides a method for making a decision when decision makers have a preference for a certain attribute from an array of various alternatives, and the range of the certain attribute’s weight value is given but the weight value of the other attributes is unknown. When applied to supply-chain partner selection, this method proves feasible and effective.

This method is feasible and effective when applied to supply-chain partner selection, and can be applied to other kinds of decision-making problems. This means it has significant theoretical importance and extensive practical value.

Based on the mean value of the grey number, an optimisation model is built to determine the importance degree of each attribute, then the correlated degree of each alternative is combined to rank all the alternatives. This method can suit the decision makers’ subjective preference for a certain attribute well.

This study aims to systematically review the current academic literature on the role of technologies in low-carbon supply chain management (SCM), identify and analyse critical themes and propose an integrated conceptual model.

A systematic literature review of 48 papers published between 2010 and 2022 was conducted. A conceptual model was advanced.

Based on the analysis and synthesis of the reviewed papers, this review provides an initial attempt to integrate technology adoption and low-carbon SCM by developing a diffusion of innovation model of technology-enabled low-carbon SCM within the technology–organisation–environment (TOE) framework, in which drivers, enablers and barriers to technology adoption practices are identified. The environmental, economic and social outcomes of adoption practices are also identified.

This study provides a novel and comprehensive roadmap for future research on technology-enabled low-carbon SCM. Furthermore, policy, as well as managerial implications, is presented for policymakers and managers.

The purpose of this paper is to build a comprehensive structural model to demonstrate the interrelationships of factors influencing social networking service (SNS) fatigue and to identify the varying degrees of influence.

A total of 14 factors influencing SNS fatigue are identified through an extensive literature review. Interpretive structural modeling (ISM) and Matrice d'Impacts Croisés Multiplication Appliqué à un Classement (MICMAC) analysis are employed to build a hierarchical model and classify these factors into four clusters.

The results revealed that ubiquitous connectivity and immediacy of feedback are key factors contributing to SNS fatigue through their strong influence on other factors. Privacy concern, impression management concern and work–life conflict lead directly to SNS fatigue. In contrast, system feature overload and system pace of change are relatively insignificant in generating SNS fatigue.

This study represents an initial step toward comprehensively understanding the interrelationships among the factors leading to SNS fatigue and reveals how determinants of SNS fatigue are hierarchically organized, thus extending existing research on SNS fatigue. It also provides logical consistency in the ISM-based model for SNS fatigue by grouping identified factors into dependent and independent categories. Moreover, it extends the applicability of the integration of the ISM and MICMAC approaches to the phenomenon of SNS fatigue.

This paper aims to reveal the green governance role played by stock connect in transition economies from the perspective of corporates’ environmental violations and provides implications for the coordination and optimization of subsequent stock market liberalization and green transformation policies in pursuit of carbon peaking and carbon neutrality goals.

With the data of Chinese listed enterprises, this paper takes the Shanghai-Hong Kong Stock Connect or Shenzhen-Hong Kong Stock Connect in China as a quasi-natural experiment and applies the multi-period difference-in-difference (DID) model to identify the impact of stock market liberalization on the corporates’ environmental violations.

The findings reveal that the stock market liberalization significantly restrains the corporates’ environmental violations. These findings are robust to a series of sensitivity tests, including excluding two-way effects, adjusting the year of policy implementation, replacing the core variables, introducing the regional fixed effects and excluding the interference effect of other relevant policies during the sample period. Furthermore, the stock market liberalization is beneficial for upgrading information disclosure quality, improving internal governance capability, strengthening environmental protection incentives, and thus restrains corporates’ environmental violations. Meanwhile, heterogeneity tests show that the inhibitory effects are more significant in those grouped samples which is large scale, state-owned nature, located in eastern region, with poor evaluation performances and heavy tax burden.

We make two marginal contributions to the current literature. First, this paper enriches the literature on the factors influencing corporate environmental violations by focusing on how the macro-level financial policy influences the micro-level corporate environmental violations. One the one hand, prior studies mainly focused on the consequences of corporate environmental violations; however, there is still a puzzle that the effect of stock market liberalization cannot be fully justified to influence corporate environmental violations. The findings help explain this puzzle by examining that stock market liberalization can restrain corporate environmental violations. Moreover, prior studies mainly focused on corporate share price (Yunsen Chen et al., 2022), market liquidity (Han Kim and Singal, 2000), information disclosure (Liang, Lin, and Chin 2012), corporate governance (Bae and Goyal, 2010) and corporate violations (Lingyun Xiong et al., 2021), but not on corporate environmental violations. We assume that the suppression effect of stock market liberalization on corporate environmental violations can help reduce corporate environmental violations, improve corporates’ awareness of environmental compliance. Second, this paper contributes to a better understanding of the literature on stock market liberalization by investigating the restraining effect of Stock Connect on corporate environmental violations from the perspective of information channel, corporate governance channel and motivation channel, which is of practical significance. Moreover, we investigate the differences in the inhibitory effects of stock market liberalization on different enterprises' environmental violations, from firm size, property rights, enterprise assessment results, tax burden to geographical location, which is conducive to the construction of a green financial system and the promotion of sustainable economic development. Our results show that firms which are large scale, state-owned nature, located in eastern region, with poor evaluation performances and heavy tax burden tend to compliance with environmental laws. These findings emphasize the importance and benefits of Stock Connect.

This chapter examines corporate governance–related financial reporting issues in the context of globalization. Over the past few decades, the process of globalization has substantially altered the fields of corporate governance and accounting. More specifically, Anglo-American models of corporate governance and financial reporting have received increasing momentum in emerging economies, including China. However, a review of relevant studies suggests that there is limited research examining the implementation of Anglo-American concepts in various countries regardless of their growing acceptance. This monograph extends the existing literature by comprehensively investigating the adoption of internationally acceptable principles and standards in China, the largest transitional economy that has different institutional context from Anglo-American countries. In addition, the review has a number of implications for developing the theoretical framework, and determining the research methodology for the monograph.

This study aims to explore the dependence structure among Chinese firms across the emerging 5G industry at different stages and to provide some strategic insights for market participants.

This study adopt macroeconomic fundamentals and the log-returns of 45 listed firms in the Chinese 5G industry to construct the weighted adjacency matrix by measuring the correlation parameters and then use the triangulated maximally filtered graph (TMFG) algorithm to construct the dependence network. It analyses the topological structure of the constructed networks to obtain the dependence characteristics for each firm in the whole industrial supply chain at different levels.

The empirical results provide a comprehensive and concise snapshot of the industrial structure, across the whole 5G industry at different levels, rather than just a “one-to-one” pattern. Specifically, the dependence characteristics of different firms are heterogeneous, and most firms are highly connected with partners in the whole industrial supply chain, whereas a few firms that are weakly connected. Those closely connected firms are usually in the midstream. In addition, compared with firms at different levels, downstream firms usually have closer dependencies and stronger influence capabilities.

Regulators not only should promote stability development for those firms most intensely connected with whole industry chain but also protect those firms with weak link in the whole industry chain. Investors should better understand the embedded ties among different firms to obtain effective market information and can select multiple firms with fewer connections as backup to conduct joint investment for risk mitigation. Mangers should give priority to the central players/firms in the whole industrial supply chain and establish the alliances with closely connected firms.

This study contributes to both the information system and operation management literature by constructing a new network method, Copula-TMFG, to capture the dependence structure among Chinese firms in 5G industry, empirically providing some strategic insights for 5G industry stakeholders, such as regulators, investors and managers.