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Does the history of the bureaucratic system, along with the establishment of the Great Wall during the Ming and Qing dynasties (1368–1911), affect firm behavior across the borderlands of the Great Wall?

The Ming and Qing dynasties built a centralized administrative system in the borderlands on the south side of the Great Wall, in contrast to the “feudal lordship” system on the north side. Employing a regression discontinuity analysis framework with the Great Wall as a geographical discontinuity, we examine the long-run effects of the Great Wall on firms’ earnings management.

Using a large sample of nonlisted firms in the central core frontier region, we show that the earnings management of firms in the region south of the Great Wall is significantly curtailed compared with firms in the north of it, and this effect is more pronounced for non-SOEs. Our findings are robust to a battery of tests to account for alternative explanations.

Overall, by emphasizing the role of institutions, like legal system, shaped in history on firms’ earnings management, this study sheds new light on institutional determinants of firms’ behaviors in earnings information disclosure.

First, we enrich our understanding of the institutional determinants of firms’ financial reporting outcomes. Second, our findings shed new light on the long-term effects of historical ruling styles on modern corporate behavior.

Based on the research of free trade agreements on alleviating service trade policy heterogeneity and its impact on manufacturing exports, this article aims to not only provide a basis for China's strategy of promoting regional economic integration, but also provide a policy reference for the manufacturing industry to expand the export market space.

This study uses the two principles of “answering” and “scoring” to quantify the indicators of service trade policy heterogeneity to test the relationship between heterogeneity of service trade policy, free trade agreement and manufacturing export.

According to empirical study, the export of Chinese manufacturing firms is severely hampered by the variety of service trade regulations, and the bigger the enterprise, the more hampered it is. In comparison to communications, transport and commerce, the financial industry's policy heterogeneity has a greater negative impact on certain industries. The major methods used to reduce the impact of service trade policy heterogeneity on manufacturing exports are product price increases and product quantity reductions. Also, by reducing the heterogeneity of service trade regulations and fostering industrial exports, the free trade agreement that China has signed can be quite successful. The open commitment in the area of national treatment, however, can reduce policy heterogeneity and advance manufacturing.

In the area of market access, the effect of export is superior to the open promise. Thus, in order to effectively support the stabilization of international trade, China should actively encourage the negotiation and signing of higher-quality and mutually beneficial free trade agreements.

The objective of this study was to improve understanding of frontline staff's subjective happiness and anxiety during the COVID-19 pandemic by investigating the roles of employees' busy mindset and leader conscientiousness.

The link between employee anxiety and subjective happiness was also explored, and the cross-level mediating effect of employee anxiety was tested using a multilevel design. A survey of 373 frontline staffers and 74 team leaders in the integrated resorts (IRs) was conducted in three waves: April (Time 1), May (Time 2) and June (Time 3) in 2020. The data were analysed with SPSS and Mplus using a hierarchical linear modelling (HLM) method.

The results indicated that during the COVID-19 pandemic, a busy mindset increased frontline staff's anxiety and thus decreased their subjective happiness, and leader conscientiousness remedied the effect of anxiety on subjective happiness.

The findings are relevant to frontline staffers, team leaders in the hospitality industry and corporate service departments. Against the background of COVID-19, conscientious leaders can significantly help employees to overcome their anxiety and insecurity and improve their subjective happiness, answering the urgent call to deal with the challenges of the new work–life environment.

The study differs from previous other studies in two dimensions: First, the authors explored the interactions of the affective events from the cross-level perspectives, i.e. both team level and individual level. Second, the authors conducted this research on the mental issues of the hospitality frontline staffers in the context of the COVID-19 pandemic, which remains a black box to be explored.

This paper aims to learn about consumers’ information disclosing patterns in the mobile internet context by investigating how demographic, geographic and psychological factors influence their information disclosing willingness (IDW).

Drawing on self-disclosure theory, the authors carried out simple linear regression analyses on a Chinese sample of 10,000 participants.

The results revealed that significant gender differences exist between males and females in their IDW in mobile internet context, and females have higher IDW than males do. And the authors also found that first-tier (third tier) citizens have the lowest (highest) IDW in their mobile internet usage.

This study offers three implications. First, this paper captures the insight of IDW within the mobile internet context, while previous studies mostly focus on the desktop internet context. Second, the results show that females have higher willingness to disclose than males do in the context of mobile internet, which is different from the findings of prior studies that females have higher privacy concerns and lower disclosing willingness in the context of desktop internet. Thirdly, this research introduces city tiers as a new approach to the study of IDW, which is one of the first studies exploring the geographical effect on information privacy.

The brake pipe system was an essential braking component of the railway freight trains, but the existing E-type sealing rings had problems such as insufficient low-temperature resistance, poor heat stability and short service life. To address these issues, low-phenyl silicone rubber was prepared and tested, and the finite element analysis and experimental studies on the sealing performance of its sealing rings were carried out.

The low-temperature resistance and thermal stability of the prepared low-phenyl silicone rubber were studied using low-temperature tensile testing, differential scanning calorimetry, dynamic thermomechanical analysis and thermogravimetric analysis. The sealing performance of the low-phenyl silicone rubber sealing ring was studied by using finite element analysis software abaqus and experiments.

The prepared low-phenyl silicone rubber sealing ring possessed excellent low-temperature resistance and thermal stability. According to the finite element analysis results, the finish of the flange sealing surface and groove outer edge should be ensured, and extrusion damage should be avoided. The sealing rings were more susceptible to damage in high compression ratio and/or low-temperature environments. When the sealing effect was ensured, a small compression ratio should be selected, and rubbers with hardness and elasticity less affected by temperature should be selected. The prepared low-phenyl silicone rubber sealing ring had zero leakage at both room temperature (RT) and −50 °C.

The innovation of this study is that it provides valuable data and experience for the future development of the sealing rings used in the brake pipe flange joints of the railway freight cars in China.

The type 120 emergency valve is an essential braking component of railway freight trains, but corresponding diaphragms consisting of natural rubber (NR) and chloroprene rubber (CR) exhibit insufficient aging resistance and low-temperature resistance, respectively. In order to develop type 120 emergency valve rubber diaphragms with long-life and high-performance, low-temperatureresistant CR and NR were processed.

The physical properties of the low-temperature-resistant CR and NR were tested by low-temperature stretching, dynamic mechanical analysis, differential scanning calorimetry and thermogravimetric analysis. Single-valve and single-vehicle tests of type 120 emergency valves were carried out for emergency diaphragms consisting of NR and CR.

The low-temperature-resistant CR and NR exhibited excellent physical properties. The elasticity and low-temperature resistance of NR were superior to those of CR, whereas the mechanical properties of the two rubbers were similar in the temperature range of 0 °C–150 °C. The NR and CR emergency diaphragms met the requirements of the single-valve test. In the low-temperature single-vehicle test, only the low-temperature sensitivity test of the NR emergency diaphragm met the requirements.

The innovation of this study is that it provides valuable data and experience for future development of type 120 valve rubber diaphragms.

This paper aims to investigate the influence of laser energy density on microstructure and mechanical properties of the selective laser melted (SLMed) Ti6Al4V to complement the existing knowledge in additive manufacturing of Ti6Al4V for future application of selective laser melting (SLM) in fabricating Ti6Al4V parts.

Ti6Al4V alloy is fabricated by SLM by adopting various energy densities. Microstructures and mechanical properties of the Ti6Al4V deposited using different energy densities are characterized.

Both high relative densities and microhardness can be obtained in the optimized processing window. The decrease of martensite width and spacing can improve the microhardness on both XOY and XOZ sections when the applied E_V (defined as the laser energy per unit volume) increases. The width of the columnar grain increases with E_V, resulting in a stronger anisotropy in microhardness between XOY and XOZ sections. Residual tensile stresses exist in the SLMed Ti6Al4V and increase with an increasing E_V. A tensile strength of 1,268 MPa, a yield strength of 1,030 MPa, and an elongation of 4% can be obtained by using the optimized range of E_V.

The microstructure of SLMed Ti6Al4V is quantitatively analysed by measuring the size of columnar grains and the martensites. The anisotropy of microstructures and properties in SLMed Ti6Al4V is characterized and its dependence on laser energy density is established. The residual stress in SLMed Ti6Al4V is characterized and its dependence on laser energy density is established. An optimized processing window to deposit Ti6Al4V alloy by SLM is proposed.

The purpose of this paper is to evaluate the effect of different amounts of sodium hydroxide (NaOH) introduced during the resin synthesis on the properties of bark‐phenol‐formaldehyde (BPF) adhesives aims at achieving a balance between storage life and other properties of BPF adhesives.

Based on the best synthetic technologies for the production of BPF adhesives obtained in a previous study, a new synthetic technology is developed for the production of BPF adhesives that involve a three‐step addition of NaOH using different amounts of NaOH in the third charge. Gel permeation chromatography is used to evaluate properties of the phenol‐formaldehyde (PF) and BPF adhesives.

The amount of NaOH in the third charge has an important influence on many BPF adhesive properties. The paper determines that the synthetic technology involving three‐step NaOH additions with only water introduced in the third charge of NaOH produces a BPF adhesive with the longest storage life and best bonding strength.

BPF adhesives are very complex systems with many unknown variables.

The improved storage life of the BPF adhesive prepared with the new synthetic technology is comparable to that of a commercial PF adhesive, which indicates that this new technology shows greater potential for commercial applications.

A new synthetic technology is developed to produce a BPF adhesive that is more comparable to commercial PF adhesives than other BPF adhesives in terms of storage life and other resin properties.

With continuous concerning on the toxic of element Pb, Pb-free solder was gradually used to replace traditional Sn-Pb solder. However, during the transition period from Sn-Pb to Pb-free solder, mixing of Sn-Pb and Pb-free is inevitable occurred in certain products, and in China where Sn-Pb solder was still used extensively in certain areas especially. Correspondingly, understanding reliability of Sn-Pb solder joints was very important, and further studies were needed.

Thermal shock test between −55°C and 125 °C was conducted on Sn-37Pb solder bumps in the BGA package to investigate the microstructure evolution and the growth mechanism of interfacial intermetallic compound (IMC) layer. The effects of thermal shock on the mechanical property and fracture behavior of Sn-37Pb solder bumps were discussed.

Pb-rich phase was coarsened and voids were increased at first; Pb-rich phase was refined and voids were decreased secondly with the increase of thermal shock cycles; the shear strength of solder bumps was slightly decreased after thermal shock, but was back up to 73.67MPa at 2,000 cycles; interfacial IMCs of solder bumps was from typical scallop-type into smooth, the composition of IMCs was from Cu₆Sn₅ into Cu₆Sn₅ and Cu₃S_n after thermal shock with 1,500 and 2,000 cycles; 20.0 per cent of solder bumps at 1,500 cycles and 9.5 per cent of solder bumps at 2,000 cycles were failure respectively.

Compared with the board level test method, the impact shear test for the single solder bump is more convenient and economical and is actively pursued by the industries. The shear strength of solder bumps was slightly decreased after thermal shock, but was back up to 73.67 MPa at 2,000 cycles; 20.0 per cent of solder bumps at 1,500 cycles and 9.5 per cent of solder bumps at 2,000 cycles were failure.

This chapter re-examines the determinants of health care expenditure (HCE), using a panel of 32 Organization for Economic Cooperation and Development (OECD) countries from 1990 to 2012. In particular, a panel semiparametric technique (i.e., a partially linear model) is employed, with cross-sectional dependence allowed. Beside the study of coefficients, this chapter investigates the trending functions of HCE. After the common and individual trends of HCE are estimated via semiparametric methods, the authors calibrate them with polynomial specifications, leading to out-of-sample forecasting. The validities of the calibration are tested as well. Contrary to those studies that do not take into account time series properties, our finding suggests that medical care is not a luxury commodity. Other determinants, such as public financing, and the supply of doctors, are all positively related to HCE. Moreover, the calibrated trending models perform well in out-of-sample forecasting.