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Using Internet‐enabled mobile handheld devices to access the World Wide Web is a promising addition to the Web and traditional e‐commerce. Mobile handheld devices provide convenience and portable access to the huge information on the Internet for mobile users from anywhere and at anytime. However, mobile commerce has not enjoyed the same level of success as the e‐commerce has so far because mobile Web contents are scarce and mostly awkward for browsing. The major reason of the problems is most software engineers are not familiar with handheld devices, let alone programming for them. To help software engineers better understand this subject, this article gives a comprehensive study of handheld computing and programming for mobile commerce. It includes five major topics: (i) mobile commerce systems, (ii) mobile handheld devices, (iii) handheld computing, (iv) server‐side handheld computing and programming, and (v) client‐side handheld computing and programming. The most popular server‐side handheld applications are mostly functioning through mobile Web contents, which are constructed by using only few technologies and languages. On the other hand, various environments/languages are available for client‐side handheld computing and programming. Five of the most popular are (i) BREW, (ii) J2ME, (iii) Palm OS, (iv) Symbian OS, and (v) Windows Mobile. They are using either C/C++ or Java programming languages. This article will explain J2ME, a micro version of Java, and Palm OS programming, using C, by giving step‐by‐step procedures of J2ME and Palm application development.

During the COVID-19 pandemic, an infodemic erupted on social media, leading to a surge in negative disclosure behaviors such as expressing dissatisfaction and releasing negative emotions. By extending the elaboration likelihood model and the Big Five personality theory to the domain of online self-disclosure, we aimed to identify the factors that influence negative disclosure behavior.

We investigated how the features of negative information content, information sources and recipients’ social perceptions influence how social media users disclose negative information. We also examined the moderating roles of personality traits in this process. To validate the model and test our hypotheses, we collected cross-sectional data from 456 social media users.

Empirical results reveal that (1) information overload, topic relevance, attractiveness of information sources, peer approval of negative disclosure and social influence on negative information strengthen the intention to disclose negative information. (2) The perception of social risk weakens the intention to disclose negative information. (3) Openness to experience, extraversion and neuroticism strengthen the relationship between the intention to disclose negative information and actual disclosure behavior.

Our results not only provide new perspectives on the decision-making mechanisms behind negative disclosure behavior but also extend personality research within the context of the dissemination of negative information. Furthermore, it offers insights into negative information dissemination on social media platforms, with significant implications for various stakeholders.

The Chief Financial Officer (CFO), despite being a critical organization member responsible for ensuring quality of financial reporting, audit and compliance, is under-researched. Grouped as a member of top management teams (TMS) in studies, factors influencing decision making in this group rely on static measures of characteristics without regard for dynamic and longitudinal influences of career trajectories and industry occupational group memberships. The relationship between the high-tech industry as a site of notable reported internal control (IC) weakness and influences on CFOs requires closer examination. The paper aims to discuss these issues.

The study draws together the upper echelons theory and occupational communities (OCs) to explore the impact of shared values and behavioral norms from different sources on executive decision making. Internal and external sources of OC are proposed and their influence on activities with respect to corporate IC is tested. The sample of 1,573 firm/year observations includes high-tech firms listed on major US exchanges was developed using data from five distinct databases. Executives’ biographic information was manually collected.

Results indicate that senior financial executives belong not only to their firm and its culture but also to OCs that extend beyond the firm. Membership in professional credential granting occupational groups has less impact on effective IC than experience in the high-tech industry. In combination, multiple OCs show evidence of compound and counteracting effects on IC. The OC that arises in the high-tech industry makes a measurable positive difference in the quality of IC in sample firms, in contrast with the OC among credentialed accounting and financial professionals.

This quantitative study of OC reveals the differential impact of different sources of OC and contributes to the literature on TMS a new framework for examining decision making. OC is typically studied through qualitative methods and, thus, potential exists to further explore the specific nature and dynamics of the OCs identified in this study.

The study highlights the role of broad affiliations and networks among senior financial executives which may have bearing on their ability to effectively manage IC. The role of these networks may also partially explain instances of CFO failure and thus dismissal. Knowledge of the role of OC may help boards of directors in the selection and promotion of senior financial officers of the firm.

The paper offers a different perspective on professional accounting expertise in one specific industry where incidence of IC weakness is high relative to other industries. Study results expand recent research on TMS to include sociological impacts of cohort groups. Despite generally weaker IC in the high-tech sector, this study demonstrates the value of exploring group membership within the industry as an important predictor of behavior. The result is a new perspective to CFO decision making which illustrates the relevance of OCs among upper echelons. The implications of findings for CFO recruitment and promotion are borne out in recent instances of senior financial executive failure in the sector.

This paper aims to propose a novel wheel-based multiaxis force sensor designed to detect the interaction forces and moments between the planetary rover’s wheel and the terrain, thereby assisting the rover in environmental perception.

The authors’ design approach encompasses the mechanical structure design, decoupling methods and component integration techniques, effectively incorporating multiaxis sensors into the forward-sensing wheel. This enables high-precision and high-reliability detection of wheel–terrain interaction forces and torques.

The designed wheel-based multiaxis force sensor exhibits a nonlinearity error of 0.45%, a hysteresis error of 0.56% and a repeatability error of 0.49%, meeting the requirements for practical applications. Furthermore, the effectiveness and stability of the designed wheel-based multidimensional force sensor have been validated through hardware-in-the-loop experiments and full-vehicle model testing.

Unlike previous methods that directly integrate multiaxis sensors into the forward-sensing wheel, the authors have designed the force sensing wheel with consideration of its limited design space and the need for high measurement accuracy. The effectiveness of the designed wheel-based multidimensional force sensor was ultimately validated through static calibration, hardware-in-the-loop experiments and full-vehicle model experiments.

The paper aims to investigate tool wear mechanism and tool geometry optimization of drilling PCB fixture hole.

An experimental study was carried out to investigate the chip formation and tool wear mechanism of drilling PCB fixture holes. Two types of drill with different types of chip-split groove were used in this study. The performances of these two types of drill bots were evaluated by tool wear and the shapes of chips.

The chips of drilling fixture holes contain aluminum chips from the cover board, copper chips from the copper foil, discontinuous glass fiber and resin from the CFRP. Feed rate and drilling speed have a great influence on the chip morphology. Abrasive wear of the drill lip is the main reason of the fixture drill bit in drilling PCB, and micro-chipping is observed on the tool nose and chisel edge. The influence of distance between the chip-split groove and drill point center on the axial force and torque is not obvious.

In this paper, hole wall roughness and drilling temperature were not analyzed in the optimization of drilling parameters. The future research work should consider them.

This paper investigated the mechanism of burr formation and tool wear in drilling of PCB fixture holes. Tool geometry was optimized by adding chip-split grooves.

Risks resulted from asymmetric information have become crucial barriers for commercial banks to implement supply chain finance (SCF) – mainly the inventory pledge financing (IPF). At the same time, online financial service providers (OFSPs) are emerging as strong competitors in the SCF market. As a result, commercial banks need to update their traditional SCF business models and alleviate their over-dependence on OFSPs.

The authors employ a multi-case-study method to investigate how the Internet of things (IoT) and blockchain technologies can be jointly leveraged to mitigate SCF risks. In-depth interviews were conducted to depict the business models and their novel ecosystem to reinforce traditional banks' ability in SCF services.

From the perspective of information asymmetry, the authors categorize IPF risks into three groups based on the principal-agent theory: collateral, warehousing and liquidity risk. The findings suggest that IoT can primarily improve traditional banks' information acquisition ability, and blockchain can facilitate credible information transformation, enabling banks to acquire knowledge from collaterals. Besides, the e-platform in the new architecture increases banks' involvement in the supply chain and builds a fair network to curtail warehousing risks. The employment of smart contracts and collaborative mechanism ensure process and outcome control in mitigating liquidity risks.

The research contributes to the literature by confirming the role of emerging technologies in reducing information asymmetry risks. Besides, the findings provide valuable insights for practitioners to promote effective practices and approaches in IPF.

Outlines the history of accounting in China and reviews the literature published in English on the full range of Chinese accounting issues. Summarizes the contents of three books, refers to sections in other books and analyses journal articles by period, journal, research topic and research method. Argues that this accounting research has historical, academic and practical value,believes it will continue to improve and calls for greater use of more rigid research methodologies in this area.

Based on a review of the Chinese ethic of bao (reciprocity), this paper aims to study the issue of reciprocity of trust at firm level by analyzing multiple-source data while controlling for the effects of several contextual variables.

The authors collected data from the supplier–buyer partnerships in China’s automotive industry. Hierarchical linear regression approach is adopted to test the hypotheses.

The data show that reciprocity of trust between parties involved has a significantly positive effect on the stability of the supplier–buyer partnership, and that this reciprocity also moderates the relationship between trust itself and stability. In addition, several contextual variables, i.e. the suppliers’ sensitiveness to their buyer’s need, personal contact of top managers, motivation to develop symbiotic partnership and firm location, can also have significant and positive effects on the stability of the supplier–buyer partnership.

This study presents empirical evidence on how the Chinese ethic of bao may influence the stability of the supplier–buyer partnerships, suggesting that examining this Chinese cultural element is a useful exercise. Related to this issue, the data show that the level of trust between the parties in business transactions differs, and that this difference influences the stability of the partnership. In addition, the study suggests that several other factors have significant and positive effects on the stability of the partnership. Interestingly, the data suggest that these effects are more likely to be observed when the reciprocity of trust or bao between the partners is taken into account. By demonstrating empirically the significant direct and moderating effect of bao or reciprocal trust, this study makes an important contribution to the literature on trust and the stability of the supplier–buyer partnership.

The purpose of this paper is to reveal the money laundering vulnerabilities of internet payment services, to analyse the key elements of conducting risk‐based approach (RBA), and finally to provide recommendations of apply RBA to anti‐money laundering (AML) regulations on internet payment services in China.

This paper analyses the characteristics of internet payment systems, introduces the latest arrangements associated with the third‐party payment services and payment and settlement system in China, and provides case of Alipay to illustrate the importance of carrying out AML regulation on Chinese internet payment industry.

The internet payment industry in China is increasingly booming, but the regulation in this field is obviously lagged. Recent regulation arrangements published by the People's Bank of China present the determination of Chinese Government to put the third‐party payment industry (including internet payment service) under the national AML regulation.

This paper highlights the money laundering vulnerabilities of internet payment services in China and recommends that AML regulation on internet payment services should focus on “back‐end” account controls on the basis of risk‐rating practice.

This paper aims to study the oscillation phenomenon before chaos as well as its mechanism of occurrence in the energy-saving and emission-reduction system.

The system dynamics analysis, phase portrait analyses, equilibrium point analysis and bifurcation curve were applied to this paper.

First, the authors find an oscillation phenomenon previous to chaos. Second, on the one hand, the existence of two unstable saddles is the reason for the occurrence of oscillation phenomenon. On the other hand, the increasing of carbon emissions can arouse oscillation phenomenon.

This paper finds an oscillation phenomenon previous to chaos in the energy-saving and emission-reduction system. The mechanism of occurrence of oscillation phenomenon is studied. The existence of two unstable saddles is the reason for the occurrence of such oscillation phenomenon. The oscillation is related with fold bifurcation. The study also provides a theoretical basis for the further study of chaos control.