Ya Guo, Zhenhua Sun, Xiaoqing Guo, Yanfen Zhou, Liang Jiang, Shaojuan Chen and Jianwei Ma
At present, the enzyme washing process is widely used in hemp garment in the industry. However, it has many disadvantages. First, it is inefficient and labor-intensive, which can…
Abstract
Purpose
At present, the enzyme washing process is widely used in hemp garment in the industry. However, it has many disadvantages. First, it is inefficient and labor-intensive, which can only be produced in small quantities and will take much time for workers to check. Second, its cost is high. The strength loss of the garment is up to 20 percent, with a bad damage. Presently, the enzyme washing process of the gray fabric is not industrialized. The purpose of this paper is to obtain a stable and efficient process for the enzyme washing of the gray fabric.
Design/methodology/approach
The whiteness, weight loss rate, strength, dyeing property and fabric style of enzyme washed gray fabrics were studied.
Findings
The results showed that the enzyme treated fabric has soft handle, smooth surface, good elasticity and high levelness, as well as low strength reduction rate under the optimized condition of bath ratio of 1:12, cellulase dosage of 0.3 percent, pectinase dosage of 1 g/L, treatment temperature of 55°C, treatment time of 80 min and pH of 6.
Originality/value
First, the process is environment friendly, green and sustainable and, second, it will make the industrialization of the enzyme washing process of gray fabrics, with a high commercial value.
Details
Keywords
Feng Chen, Xingqiang Du, Shaojuan Lai and Mary Ma
From the sociolinguistic perspective, the purpose of this paper is to examine whether the honorific and actual-name appellations that Chinese auditors use to address clients in…
Abstract
Purpose
From the sociolinguistic perspective, the purpose of this paper is to examine whether the honorific and actual-name appellations that Chinese auditors use to address clients in audit reports connote differential financial misstatement risk. Specifically, the authors hypothesize that auditors’ use of honorifics signals their inferior social status relative to their clients, thereby leading to compromised auditor independence, lower audit quality, and higher financial misstatement risk.
Design/methodology/approach
The authors use a sample of manually coded appellation data from audit reports of Chinese public firms between 2003 and 2012 to conduct the research.
Findings
The authors find significantly greater financial misstatements, both in terms of likelihoods and magnitudes, for companies addressed by honorifics than for those addressed by actual names. Moreover, compared to auditors’ consistent honorific usage, discretionary honorific usage has a stronger positive association with misstatements. The authors further show that the positive association between honorific usage and client misstatement risk weakens when the audit firm is a Top 10 accounting firms in China, is an industry specialist, is formed as a partnership, or resides in a more concentrated audit market.
Originality/value
This study contributes to the sociolinguistics literature in accounting and provides evidence supporting the reform proposed by the International Auditing and Assurance Standards Board to enhance the usefulness of audit reporting.
Details
Keywords
Heng Liu, Yonghua Lu, Haibo Yang, Lihua Zhou and Qiang Feng
In the context of fixed-wing aircraft wing assembly, there is a need for a rapid and precise measurement technique to determine the center distance between two double-hole…
Abstract
Purpose
In the context of fixed-wing aircraft wing assembly, there is a need for a rapid and precise measurement technique to determine the center distance between two double-hole components. This paper aims to propose an optical-based spatial point distance measurement technique using the spatial triangulation method. The purpose of this paper is to design a specialized measurement system, specifically a spherically mounted retroreflector nest (SMR nest), equipped with two laser displacement sensors and a rotary encoder as the core to achieve accurate distance measurements between the double holes.
Design/methodology/approach
To develop an efficient and accurate measurement system, the paper uses a combination of laser displacement sensors and a rotary encoder within the SMR nest. The system is designed, implemented and tested to meet the requirements of precise distance measurement. Software and hardware components have been developed and integrated for validation.
Findings
The optical-based distance measurement system achieves high precision at 0.04 mm and repeatability at 0.02 mm within a range of 412.084 mm to 1,590.591 mm. These results validate its suitability for efficient assembly processes, eliminating repetitive errors in aircraft wing assembly.
Originality/value
This paper proposes an optical-based spatial point distance measurement technique, as well as a unique design of a SMR nest and the introduction of two novel calibration techniques, all of which are validated by the developed software and hardware platform.