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In order to accomplish real‐time alignment of Shipborne strapdown inertial navigation system (SINS) on moving bases, a novel solution method of utilizing neural networks for rapid transfer alignment of Shipborne SINS was investigated.

The system error state equations and measurement equations of the Shipborne transfer alignment were established. Based on the nonlinear and time‐variant SINS model on moving bases, a neural network learning algorithm based on Kalman filtering was presented, and the methods of constructing and training of neural networks input‐output sample pairs suitable for Shipborne SINS were proposed.

Velocity and attitude errors between the master and slave inertial navigation system (INS) are chosen as network's inputs, and the information of sample pairs is affluent, which can advance the stability and generalization of the neural networks. The neural networks algorithms based on Kalman filtering not only have the self‐learning ability, but also remain recursive optimal estimation capability of Kalman filtering. Through the introducing of the local level trajectory frame, the trained neural networks can be independent on a ship heading, and only dependent on the relative position errors between master with slave INS and the inertial sensor errors.

This article presents an innovative solution method of utilizing neural networks for rapid transfer alignment of Shipborne SINS.

The purpose of this study is to identify the causative factors of metro construction safety accidents, analyze the correlation between accidents and causative factors and assist in developing safety management strategies for improving safety performance in the context of the Chinese construction industry.

To achieve these objectives, 13 types and 48 causations were determined based on 274 construction safety accidents in China. Then, 204 cause-and-effect relationships among accidents and causations were identified based on data mining. Next, network theory was employed to develop and analyze the metro construction accident causation network (MCACN).

The topological characteristics of MCACN were obtained, it is both a small-world network and a scale-free network. Controlling critical causative factors can effectively control the occurrence of metro construction accidents. Degree centrality strategy is better than closeness centrality strategy and betweenness centrality strategy.

In practice, it is very difficult to quantitatively identify and determine the importance of different accidents and causative factors. The weights of nodes and edges are failed to be assigned when constructing MCACN.

This study provides a theoretical basis and feasible management reference for construction enterprises in China to control construction risks and reduce safety accidents. More safety resources should be allocated to control critical risks. It is recommended that safety managers implement degree centrality strategy when making safety-related decisions.

This paper establishes the MCACN model based on data mining and network theory, identifies the properties and clarifies the mechanism of metro construction accidents and causations.

The purpose of this paper is to analyze whether and how intergovernmental fiscal transfers (IFTs) affect technological innovation.

China’s provincial panel data from 2007 to 2019 are used in an empirical study to examine the effect of IFTs on technological innovation and the role of fiscal spending policy in the relationship between the two by using the spatial Durbin model.

Results show an evident spatial correlation for the effect of IFTs on technological innovation, indicating that IFTs have a significant negative influence on technological innovation in local and surrounding regions. IFTs also inhibit technological innovation by negatively affecting science and technology spending and education spending.

These findings can aid policymakers in advancing technological innovation by improving the system of fiscal transfers and optimizing the structure of fiscal spending.

Although the determinants of technological innovation have been analyzed, no studies have investigated the effect of IFTs on technological innovation. Thus, this paper aims to address this gap.

The purpose of this paper is to investigate the association between corporate tax aggressiveness and cash holdings and that between corporate tax aggressiveness and the value of cash. Further, this study explores the impact of the tax enforcement level on the above associations.

Under a Chinese special institutional background, this study constructs tax aggressiveness and tax enforcement measures. On this basis, using a sample of Chinese A-share listed companies over the period from 1990 to 2010, this study empirically tests the association between tax enforcement, corporate tax aggressiveness, and cash holdings.

By empirically testing with Chinese listed companies as the sample, this paper finds the following: with the increase in the tax avoidance level, the precautionary incentives of cash, and the level of financial constraint likewise increase, which will make the level of firm cash savings increase. Meanwhile, although tax avoidance will induce lower transparency and higher agency costs, the marginal value of the cash held by the more aggressive firms is higher due to the higher market competition effect of the cash. Additional tests suggest that, the tax enforcement level can weaken the effect of tax avoidance on the transparency and agency problem; however, because the tax enforcement level can also increase the tax risk of the firm, the positive relation between firm’s tax avoidance and cash savings is strengthened correspondingly. On the value of cash holdings, the tax enforcement level can also make the marginal value of tax aggressive firms higher.

First, this paper provides new evidence on the determinants of firm’s cash holdings from the perspective of cash savings. Second, this paper examines the association between Chinese firm’s tax aggressiveness and the value of cash, which not only provides evidence for the local tax literature but also has reference value for the foreign literature. Third, this paper has reference value for research on the association between corporate tax avoidance activities and other operating decisions. Finally, this paper not only provides new evidence on the association between tax enforcement and corporate governance, but also extends the prior literature on the association between corporate tax aggressiveness and cash holdings.

Inefficiency dilemmas in project governance are caused by various risks arising from the characteristic of construction supply chain projects, such as poor project performance, conflicts between stakeholders and cost overrun. This research aims to establish a fuzzy synthetic evaluation (FSE) model to analyze construction supply chain risk factors. Corresponding risk mitigation strategies are provided to facilitate the improvement performance of ongoing construction supply chain projects.

A literature review is utilized to reveal the deficiencies of construction supply chain risk management. Thus, a total of five hundred (500) questionnaires are distributed to construction professionals, and four hundred and thirty-five (435) questionnaires are recovered to obtain the evaluation data of construction professionals on critical risk factors. Additionally, the FSE is used to analyze and rank the significance of critical risk factors. Finally, this research discusses nine critical risk factors with high weight in the model, and explains the reason for the significance of critical risk factors in the construction supply chain.

The questionnaire results show that the thirty-one (31) identified critical risk factors are verified by related practitioners (government departments, universities and research institutions, owners, construction units, financial institutions, design units, consulting firms). Thirty-one (31) identified critical risk factors are divided into common risks, risks from contractors and risks from owners. The most significant factors in the three categories, respectively, are “political risks,” “owner's unprofessional” approach and “cash flow.” Managing these risks can facilitate the development of the construction supply chain.

This paper expands the research perspective of construction supply chain risk management and complements the risks in the construction supply chain. For practitioners, the research result provides some corresponding measures to deal with these risks. For researchers, the research result provides the direction of construction supply chain risk treatment.