Search results

1 – 7 of 7
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 29 July 2014

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…

4153

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.

Details

Chinese Management Studies, vol. 8 no. 3
Type: Research Article
ISSN: 1750-614X

Keywords

Available. Content available
Book part
Publication date: 18 March 2020

Abstract

Details

Integrating Sustainable Development into the Curriculum
Type: Book
ISBN: 978-1-78769-941-0

Access Restricted. View access options
Book part
Publication date: 2 September 2009

Yusheng Peng

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.

Details

Work and Organizationsin China Afterthirty Years of Transition
Type: Book
ISBN: 978-1-84855-730-7

Access Restricted. View access options
Article
Publication date: 4 September 2009

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.

390

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.

Details

International Journal of Pervasive Computing and Communications, vol. 5 no. 3
Type: Research Article
ISSN: 1742-7371

Keywords

Access Restricted. View access options
Article
Publication date: 24 January 2020

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…

186

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.

Details

Aircraft Engineering and Aerospace Technology, vol. 92 no. 9
Type: Research Article
ISSN: 1748-8842

Keywords

Access Restricted. View access options
Article
Publication date: 29 April 2014

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…

246

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.

Access Restricted. View access options
Article
Publication date: 3 August 2020

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…

419

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.

1 – 7 of 7
Per page
102050