Xuepeng Zhan, Jianjun Wu, Mingzhi Wang, Yu Hui, Hongfei Wu, Qi Shang and Ruichao Guo
This paper aims to first apply more advanced anisotropic yield criterions as Yld91 and Yld2004 to spherical indentation simulations, and investigate plastic anisotropy identified…
Abstract
Purpose
This paper aims to first apply more advanced anisotropic yield criterions as Yld91 and Yld2004 to spherical indentation simulations, and investigate plastic anisotropy identified from indentation simulations following different yield criterions (Hill48, Yld91, Yld2004) to discover laws. It also aims to compare the difference in plastic anisotropy identified from indentation on three yield criterions and evaluate the applicability of plastic anisotropy.
Design/methodology/approach
This paper uses indentation simulations on different yield criterions to identify plastic anisotropy. First, the trust-region techniques based on the nonlinear least-squares method are used to determine anisotropy coefficients of Yld91 and Yld2004. Then, Yld91 and Yld2004 are implemented into ABAQUS software using user-defined material (UMAT) subroutines with the proposed universal structure. Finally, through considering comprehensively the key factors, the locations of the optimal data acquisition points in indentation simulations on different yield criterions are determined. And, the identified stress–strain curves are compared with experimental data.
Findings
This paper discovers that indentation on Yld2004 is able to fully identify difference in equivalent plastic strain between 0° and 90° directions when indentation depth ht is relatively smaller. And, this research demonstrates conclusively that plastic anisotropy identified from indentation on Yld2004 and Yld91 is more applicable at larger strains than that on Hill48, and that on Yld2004 is more applicable than that on Yld91, overall. In addition, the method on the determination of the locations of the optimal data acquisition points is demonstrated to be also valid for anisotropic material.
Originality/value
This paper first investigates plastic anisotropic properties and laws identified from indentation simulations following more advanced anisotropic yield criterions and provides reference for later research.
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Zengkun Zhang, Jianjun Wu, Qi Shang, Qiang Jiang, Junzhou Yang and Ruichao Guo
When manufacturing an arc-shaped tube product using push bending process, the transition zone and outfeed zone will inevitably occur. Transition zone and outfeed zone are caused…
Abstract
Purpose
When manufacturing an arc-shaped tube product using push bending process, the transition zone and outfeed zone will inevitably occur. Transition zone and outfeed zone are caused by the kinematical motion of mobile tools. The existence of transition zone and outfeed zone will lead to a big deviation between the forming product and desired shape. To improve the forming quality of arc-shaped products in push bending, the transition zone and outfeed zone are investigated in this paper.
Design/methodology/approach
A piecewise function is used to describe the bending characteristics along bending line, in which a series of vibration parameters are extracted and considered as control values.
Findings
The new strategy is helpful for finding the relationship between tools motion and curvature distribution and improving the bending lines design procedure in flexible push bending.
Originality/value
The new strategy is helpful for finding the relationship between tools motion and curvature distribution and improving the bending lines design procedure in flexible push bending.
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Chin-Shan Lu, Kuo-Chung Shang and Chi-Chang Lin
The purpose of this study is to identify crucial sustainability assessment criteria in the context of international port sector.
Abstract
Purpose
The purpose of this study is to identify crucial sustainability assessment criteria in the context of international port sector.
Design/methodology/approach
Data collection was based on a questionnaire survey from 135 managers and supervisors at major international ports in Taiwan, including Keelung, Taichung and Kaohsiung. A confirmatory factor analysis was conducted to identify crucial sustainability assessment criteria at ports.
Findings
A total of 31 important sustainable assessment criteria were adapted from previous studies in terms of environmental, economic and social issues. Results revealed that social issues with respect to staff job security and safety were ranked as the most important sustainability assessment criteria, followed by environmental protection when handling cargo, facilitation of economic activities, port traffic accidents prevention and cargo handled safely and effectively. In contrary, respondents revealed their less importance in the criteria, namely, mitigating light influence on neighboring residents, considering the arrangement of vehicles when constructing port transportation system, avoiding using unpolluted land in port area and hiring minority groups and consulting interests groups when making port projects. Four sustainability assessment dimensions were identified, namely, environmental material, economic issue, environmental practices and social concerns.
Research limitations/implications
The research findings indicated that economic issue was deemed as the most important dimension of sustainability assessment criteria from a port operator’s perspective, followed by environmental practices, social concerns and environmental material. Practical implications for port sustainability assessment were discussed in this research.
Originality/value
Although a majority of previous studies on sustainability assessment have been discussed, there is still a lack of investigation of sustainability assessment in the context of port sector. This study not only develops sustainability assessment attributes but also highlights the important criteria of sustainability assessment. Further, this study identified four crucial sustainability assessment factors, which provide helpful information for port corporations to identify important criteria and policy of sustainability assessment.
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Roua Ardhaoui, Anis Ben Amar and Ines Fakhfakh
This paper aims to investigate the effect of corporate environmental disclosure on earnings management and to further examine whether this relationship is moderated by female…
Abstract
Purpose
This paper aims to investigate the effect of corporate environmental disclosure on earnings management and to further examine whether this relationship is moderated by female board.
Design/methodology/approach
Our sample includes 264 European companies listed on the STOXX eUROPE 600 for the period 2010 to 2022. We excluded financial companies (banks and insurance companies) due to their specific capital structure and regulatory requirements, and companies with missing data. Feasible Generalized Least Square (FGLS) regression method is used to estimate the econometric models. For robustness analyses, the authors included the alternative measure of the dependent variable, and they applied the simultaneous equation model for the endogeneity test.
Findings
Using discretionary accruals as a proxy for earnings management, the results obtained indicated a negative effect of corporate environmental disclosure on earnings management. The results suggest also that women on boards are effective in their monitoring role. Indeed, findings show that the effect of corporate environmental disclosure on earnings management is particularly stronger with the presence of women directors on the companies’ boards.
Research limitations/implications
This study has two limitations. Firstly, the sample size is relatively small, which may limit the generalizability of our findings. Secondly, our earnings management indicator, based on estimates of accruals, may not perfectly reflect all streams of earnings management. Therefore, to reduce potential bias in these estimates, it would be useful to use other indicators, such as real earnings management.
Practical implications
The findings have several implications for regulatory, investors and academic researchers. For regulators, it is appropriate to promote several standards related to corporate environmental disclosure and earnings management. The results advise also the worldwide policy maker to give the importance of female roles to improve engagement firms in corporate environmental disclosure, so to be more transparent in their accounting practices to ensure that they are not engaging in unethical or fraudulent behavior. For investors, the results show that the existence of female directors on the board reduces earnings management. For academic researchers, it is interesting to explore the relationship between corporate environmental disclosure, women on the board, and earnings management.
Originality/value
This paper extends the existing literature by examining the moderating effect of women directors on the relationship between corporate environmental disclosure and earnings management in the European context.
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Meng Wang, Azmawani Abd Rahman, Yuhanis Abdul Aziz and Nor Azura Adzharuddin
The distinct characteristics of slow tourism compared to mass tourism determine the differences between slow travelers and mass travelers. This transformation is essential for…
Abstract
Purpose
The distinct characteristics of slow tourism compared to mass tourism determine the differences between slow travelers and mass travelers. This transformation is essential for potential tourists to transition into slow travelers when promoting slow tourism to them. Can travel vlogs, a “fast” way of promoting, achieve such a “slow” transformation? To address this question, the purpose of this paper is to introduce the resonance theory and investigate the impact of resonance with slow tourism vlogs on potential travelers’ destination image and travel intention.
Design/methodology/approach
Through the distribution of online questionnaires on site, this study collected a total of 349 valid questionnaires. Subsequently, the researcher used partial least squares structural equation modeling to analyze the data and test the hypotheses.
Findings
The research findings indicate that cognitive resonance only positively affected cognitive image, while emotional resonance was positively associated with both cognitive image and affective image. In addition, it was observed that cognitive image and affective image played a positive mediating role between resonance with slow tourism vlogs and travel intention.
Originality/value
This research is pioneering in quantitatively validating the structure linking resonance, destination image and travel intention in the context of slow tourism. By validating the second-order structure of cognitive and emotional resonance, this study underscores the crucial role of resonance in shaping tourists’ transition toward a slow mindset in slow tourism.
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Mallika Sankar, Sathish Pachiyappan, Arjun B S and Anubha Srivastava
In the face of escalating urban populations, the quest for seamless mobility in cities becomes increasingly complex, even in regions where transit options are presumably…
Abstract
In the face of escalating urban populations, the quest for seamless mobility in cities becomes increasingly complex, even in regions where transit options are presumably accessible within the developing world. The imperative to confront urban mobility challenges and forge sustainable cities equipped with adept transportation and traffic management systems cannot be overstated. This study delves into the technological paradigms employed by developed nations and evaluates their pertinence in the current milieu for mitigating urban mobility challenges. Simultaneously, it scrutinizes the deployment of smart city technologies (SCTs) within developing nations, investigating potential technological strides that can be harnessed to achieve sustainable urban transportation. By dissecting the intricacies of SCTs in developing countries, the study aims to unearth viable technological advancements that can be judiciously implemented to foster sustainable urban mobility. It aspires to provide nuanced recommendations for the integration of latent SCTs, unlocking untapped potential to augment the sustainability of urban transportation in the developing world. The research also elucidates strategies geared towards fostering international collaborations which are instrumental in propelling the development of cities characterized by equity and inclusivity. The study underscores the significance of a global alliance in overcoming urban challenges, emphasizing the need for shared knowledge, resources and experiences to propel the evolution of cities towards a more sustainable and equitable future. This research serves as a comprehensive exploration of the intricate interplay between technology, urbanization and international cooperation, offering insights and recommendations pivotal to steering the trajectory of urban development in developing nations.
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Thanh Pham Thien Nguyen, Nga Thu Trinh and Son Nghiem
This study aims to investigate the relationships between loan growth, loan losses and net income after the 2008 global financial crisis. This study further conducts a comparative…
Abstract
Purpose
This study aims to investigate the relationships between loan growth, loan losses and net income after the 2008 global financial crisis. This study further conducts a comparative analysis by considering the period of COVID-19.
Design/methodology/approach
This study uses panel data models such as one-step system GMM, random effects, fixed effects and OLS, with a data set of 131 Chinese commercial banks from 2009 to 2020.
Findings
The study finds no significant relationship between loan growth and future loan losses. However, after adjusting loan loss by net interest income (NII-adjusted loan loss), the study reveals that loan growth in the subsequent year decreases if NII-adjusted loan loss increases. The study also demonstrates the positive effect of loan growth on net income as newly expanded loans are funded at similar costs but offered at a lower rate compared with existing loans. During COVID-19, loan growth and net income were higher than in previous years.
Originality/value
The findings suggest that Chinese banks can increase lending to support the economy without sacrificing loan quality, emphasizing the importance of maintaining and enhancing credit policies and practices. Chinese banks should also continue to refine their pricing strategies for loans and deposits. The findings also imply that China's policy responses to the impact of COVID-19 could serve as lessons for future policy decisions.
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Xiang Zheng, Mingjie Li, Ze Wan and Yan Zhang
This study aims to extract knowledge of ancient Chinese scientific and technological documents bibliographic summaries (STDBS) and provide the knowledge graph (KG) comprehensively…
Abstract
Purpose
This study aims to extract knowledge of ancient Chinese scientific and technological documents bibliographic summaries (STDBS) and provide the knowledge graph (KG) comprehensively and systematically. By presenting the relationship among content, discipline, and author, this study focuses on providing services for knowledge discovery of ancient Chinese scientific and technological documents.
Design/methodology/approach
This study compiles ancient Chinese STDBS and designs a knowledge mining and graph visualization framework. The authors define the summaries' entities, attributes, and relationships for knowledge representation, use deep learning techniques such as BERT-BiLSTM-CRF models and rules for knowledge extraction, unify the representation of entities for knowledge fusion, and use Neo4j and other visualization techniques for KG construction and application. This study presents the generation, distribution, and evolution of ancient Chinese agricultural scientific and technological knowledge in visualization graphs.
Findings
The knowledge mining and graph visualization framework is feasible and effective. The BERT-BiLSTM-CRF model has domain adaptability and accuracy. The knowledge generation of ancient Chinese agricultural scientific and technological documents has distinctive time features. The knowledge distribution is uneven and concentrated, mainly concentrated on C1-Planting and cultivation, C2-Silkworm, and C3-Mulberry and water conservancy. The knowledge evolution is apparent, and differentiation and integration coexist.
Originality/value
This study is the first to visually present the knowledge connotation and association of ancient Chinese STDBS. It solves the problems of the lack of in-depth knowledge mining and connotation visualization of ancient Chinese STDBS.
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Hanh Minh Thai, Khue Ngoc Dang, Normaziah Mohd Nor, Hien Thi Nguyen and Khiem Van Nguyen
This study aims to investigate the relationship between corporate tax avoidance and stock price crash risk and the moderating effects of corporate governance.
Abstract
Purpose
This study aims to investigate the relationship between corporate tax avoidance and stock price crash risk and the moderating effects of corporate governance.
Design/methodology/approach
This study investigates the relationship between corporate tax avoidance and stock price crash risk using the sample consisting of listed firms in Vietnam for the period of 2011–2020 using panel regressions.
Findings
The authors find that there is a positive relationship between tax avoidance and stock price crash risk. Foreign ownership weakens the impacts of tax avoidance on stock price crash risk, while managerial ownership strengthens the impacts. Female Chief Executive Officers (CEOs) and female chairpersons weaken this relationship. Board gender diversity and state ownership have insignificant moderating impacts.
Practical implications
These findings could help the stock market build better internal monitoring mechanisms to reduce the impacts of tax avoidance on future stock price crash risk. Investors can recognize the characteristics of corporate governance, especially foreign ownership, managerial ownership, female CEOs and female chairpersons when making investment decisions. The policy makers should consider policies to attract foreign investment and support women entrepreneurship.
Originality/value
This paper contributes to the literature on the impacts of tax avoidance on stock price crash risk in emerging countries. This paper is the first to investigate the influence of corporate governance mechanisms including state ownership, foreign ownership, female CEOs and chairpersons and board gender diversity on this relationship.
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Outlines Hong Kong’s financial system during the pre‐unification era. Looks at recent issues, regulatory changes and its development as an international financial centre…
Abstract
Outlines Hong Kong’s financial system during the pre‐unification era. Looks at recent issues, regulatory changes and its development as an international financial centre. Considers banking, the stock market, the bond & futures market, the gold market, regulatory bodies and monetary and currency policies. Contrasts these with the pre‐unification system in China. Outlines the way that these two systems propose to exist together, looking at the potential benefits and problems this may bring.