PuCha Wang, Fei Che, ShanShan Fan and Chen Gu
This paper aims to explore the determinants of circular economy accounting information disclosure quality, and also to make empirical analysis on the relationship between circular…
Abstract
Purpose
This paper aims to explore the determinants of circular economy accounting information disclosure quality, and also to make empirical analysis on the relationship between circular economy accounting information disclosure quality and corporate ownership governance and institutional pressures according to institutional theory and corporate governance theory. Finally, this paper provides some corresponding suggestions for heightening circular economy accounting information disclosure quality.
Design/methodology/approach
This paper constructs enterprise circular economy accounting information disclosure model with Chinese characteristics. First, it takes disclosure index method to measure enterprise circular economy accounting information disclosure quality, followed by the hypotheses of this study. Then, this study employs a statistical analysis technique to empirically study the relationship between enterprise circular economy accounting information disclosure quality and ownership governance and institutional pressures, to study the ways to heighten enterprise circular economy accounting information disclosure quality in Chinese background.
Findings
Ownership governance and institutional pressures mainly determine quality of circular economy accounting information disclosure. This paper draws the following conclusions: Chinese listed companies have heightened their circular economy accounting information disclosure quality due to ownership concentration, shareholding of institutional investors, mandatory disclosure, capital structure and assets size. However, the circular economy accounting information disclosure quality has low correlation with the profitability and the location of listed companies.
Originality/value
Both in China and the West, few scholars or experts adopt empirical research to study the determinants of circular economy accounting information disclosure quality in an institutional theory and corporate governance theory perspective based on China’s supervisory system background. This paper makes a thorough analysis of the factors that affect listed companies’ circular economy accounting information disclosure quality, and provides some corresponding suggestions relevant for heightening circular economy accounting information disclosure quality.
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Using the 1995 Third Industrial Census data in China, I explore the impact of inward FDI on the productivity performance of domestic SOEs. Multilevel analyses of city- and…
Abstract
Using the 1995 Third Industrial Census data in China, I explore the impact of inward FDI on the productivity performance of domestic SOEs. Multilevel analyses of city- and firm-level data show that presence of FDI-related firms (sanzi qiye) in a city significantly improves the total factor productivity of SOEs that are located in the same city but not affiliated with FDI. I interpret the effects as not only technology spillovers but also as FDI-induced institutional innovations and reforms.
Fulvio Babich, Massimiliano Comisso and Lucio Manià
The purpose of this paper is to compare the low‐cost switched‐beam antennas and the more expensive adaptive antennas in a wireless mesh network (WMN) scenario.
Abstract
Purpose
The purpose of this paper is to compare the low‐cost switched‐beam antennas and the more expensive adaptive antennas in a wireless mesh network (WMN) scenario.
Design/methodology/approach
A mathematical framework is adopted in order to determine, for the two antenna systems, the number of sustainable simultaneous communications and the achievable throughput of a backbone WMN in a realistic outdoor environment.
Findings
The paper includes a thorough examination of benefits and crucial implementation issues concerning the adoption multiple antennas on mesh routers.
Originality/value
The paper investigates the relationship between the antenna system and the adopted channel coding technique, to determine the set‐up that may offer the best compromise between performance and complexity.
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Panagiota Polydoropoulou, Konstantinos Tserpes, Spiros Pantelakis and Christos Katsiropoulos
The purpose of this paper is the development of a multiscale model which simulates the effect of the dispersion, the waviness, the interphase geometry as well as the…
Abstract
Purpose
The purpose of this paper is the development of a multiscale model which simulates the effect of the dispersion, the waviness, the interphase geometry as well as the agglomerations of multi-walled carbon nanotubes (MWCNTs) on the Young’s modulus of a polymer filled with 0.4 Vol.% MWCNTs.
Design/methodology/approach
For the determination of the homogenized elastic properties of the hybrid material representative unit cells (RUCs) have been used. The predicted homogenized elastic properties were used for the prediction of the Young’s modulus of the filled material by simulating a finite element (FE) model of a tensile specimen. Moreover, the model has been validated by comparing the predicted values of the numerical analysis with experimental tensile results.
Findings
As the MWCNT agglomerates increase, the results showed a remarkable decrease of the Young’s modulus regarding the polymer filled with aligned MWCNTs while only slight differences on the Young’s modulus have been found in the case of randomly oriented MWCNTs. This might be attributed to the low concentration of the MWCNTs (0.4 Vol.%) into the polymer. For low MWCNTs concentrations, the interphase seems to have negligible effect on the Young’s modulus. Furthermore, as the MWCNTs waviness increases, a remarkable decrease of the Young’s modulus of the polymer filled with aligned MWCNTs is observed. In the case that MWCNTs are randomly dispersed into the polymer, both numerical and experimental results have been found to be consistent regarding the Young’s modulus.
Practical implications
The methodology used can be adopted by any system containing nanofillers.
Originality/value
Although several studies on the effect of the MWCNTs distribution on the Young’s modulus have been conducted, limited results exist by using a more realistic RUC including a periodic geometry of more than 20 MWCNTs with random orientation and a more realistic waviness of MWCNTs with aspect ratio exceeding 150.
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Guoyun Zhou, Chia-Yun Chen, Liyi Li, Zhihua Tao, Wei He and C.P. Wong
Nickel phosphorus (Ni−P) thin-films have been electrolessly deposited in an acid-plating bath with the addition of manganese sulfate monohydrate (MSM) to achieve higher resistance…
Abstract
Purpose
Nickel phosphorus (Ni−P) thin-films have been electrolessly deposited in an acid-plating bath with the addition of manganese sulfate monohydrate (MSM) to achieve higher resistance for the application of embedded resistor with value beyond 10 KΩ. As this material is being used for fabricating embedded resistors under the addition of MSM, its resistance properties including effects of MSM concentration and plating time on resistances, temperature coefficient of resistance (TCR), and resistance tolerance of embedded resistor were investigated. The paper aims to discuss these issues.
Design/methodology/approach
The structure of fabricated Ni−P film was detected by means of scanning electron microscopy (SEM) and transmission electron microscopy (TEM). The properties of substrate, including the surface morphologies, glass transition process and boundary of copper pad and substrate surface, were performed by SEM, dynamic mechanical analysis and optical microscope, respectively. The resistance tolerances of embedded resistors were elaborated from the cases of Ni−P thin-film resistance tolerance and the size effects of resistors, respectively.
Findings
The fabricated film was found to be constructed with numerous Ni−P amorphous nanoparticles, which was believed to be the reason of increasing thin-film resistance. The Ni−P thin-films presented over one magnitude order of resistance increasing in the case of MSM concentration varied from 0 to 40 g/L. For the case of TCRs, Ni−P thin-films deposited with 20 g/L MSM exhibited low TCRs of within ±100 ppm/°C Before TR at temperature elevating from 40 to 160°C, indicating that this Ni−P thin-film belongs to the constant TCR materials according to the military standard. For the tolerance of embedded resistor, the tolerance contributed by Ni−P thin-film was obtained to be 9.8 percent, whereas the geometry tolerances were in the range of 0-20 percent according to the geometries of embedded resistor.
Originality/value
For Ni−P thin-film without MSM, its low resistance with around 100 ohm/sq. limit the values of resistor few KΩ and restricted its widespread application of embedded resistor with higher resistance beyond 10 KΩ. The authors introduced MnSO4 in Ni−P electroless plating process to improve the low resistance of Ni−P thin-film. The resistance was increased over one order of magnitude after added with 40 g/L MnSO4. Due to the specific structure, as this material is being used for fabricating embedded resistors, the electrical properties and its application properties to verify its appliance in embedded resistor were systematically investigated by means of SEM, TEM, XRD characterizations, TCRs, resistance tolerance analysis, respectively.
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Omar Ahmed, Golareh Jalilvand, Scott Pollard, Chukwudi Okoro and Tengfei Jiang
Glass is a promising interposer substrate for 2.5 D integration; yet detailed analysis of the interfacial reliability of through-glass vias (TGVs) has been lacking. The purpose of…
Abstract
Purpose
Glass is a promising interposer substrate for 2.5 D integration; yet detailed analysis of the interfacial reliability of through-glass vias (TGVs) has been lacking. The purpose of this paper is to investigate the design and material factors responsible for the interfacial delamination in TGVs and identify methods to improve reliability.
Design/methodology/approach
The interfacial reliability of TGVs is studied both analytically and numerically. An analytical solution is presented to show the dependence of the energy release rate (ERR) for interfacial delamination on the via design and the thermal mismatch strain. Then, finite element analysis (FEA) is used to investigate the influence of detailed design and material factors, including the pitch distance, via aspect ratio, via geometry and the glass and via materials, on the susceptibility to interfacial delamination.
Findings
ERR for interfacial delamination is directly proportional to the via diameter and the thermal mismatch strain. Thinner wafers with smaller aspect ratios show larger ERRs. Changing the via geometry from a fully filled via to an annular via leads to lower ERR. FEA results also show that certain material combinations have lower thermal mismatch strains, thus less prone to delamination.
Practical implications
The results and approach presented in this paper can guide the design and development of more reliable 2.5 D glass interposers.
Originality/value
This paper represents the first attempt to comprehensively evaluate the impact of design and material selection on the interfacial reliability of TGVs.