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The professional development of novice teachers is receiving increased attention. Although conflict is regarded as an essential factor affecting the effectiveness of the school professional learning community, it is often hidden unspokenly. This study uncovers the conflict experiences of female novice teachers in an Asian cultural context and investigates how such experiences influence their professional development and emotions.

The case study approach was adopted. Four participants were selected according to specific criteria, and two rounds of semi-structured interviews were conducted in five years to identify the conflicting parties, conflict types, coping strategies and resulting impact.

Longitudinal qualitative data have revealed that female novice English language teaching (ELT) teachers mainly reported conflicts with their female colleagues. Goal, task and relationship conflict are the most common types of conflict encountered, while the strategies of avoiding, dominating and obliging are the most popular. This study also discusses the impacts of such conflict experiences.

This study identifies the influence of culture, particularly a culture of high power distance and an emphasis on “precious harmony”, on novice female teachers' conflict coping and offers insights into how conflict can be utilised to enhance novice teachers' professional development in the school professional learning community.

The purpose of this paper is to reduce the difficulty of model predictive control (MPC) deployment on FPGA so that researchers can make better use of FPGA technology for academic research.

In this paper, the MPC algorithm is written into FPGA by combining hardware with software. Experiments have verified this method.

This paper implements a ZYNQ-based design method, which could significantly reduce the difficulty of development. The comparison with the CPU solution results proves that FPGA has a significant acceleration effect on the solution of MPC through the method.

Due to the limitation of practical conditions, this paper cannot carry out a hardware-in-the-loop experiment for the time being, instead of an open-loop experiment.

This paper proposes a new design method to deploy the MPC algorithm to the FPGA, reducing the development difficulty of the algorithm implementation on FPGA. It greatly facilitates researchers in the field of autonomous driving to carry out FPGA algorithm hardware acceleration research.

The purpose of this paper is to develop a good calculation model to accurately predict the lubrication characteristic of main bearings of diesel engine and improve the service life.

Based on the coupling of the whole flexible engine block and the flexible crankshaft reduced by the Component Mode Synthesis (CMS) method, considering mass-conserving boundary conditions, the average flow model equation and Greenwood/Tripp asperity contact theory, an elastohydrodynamic (EHD)-mixed lubrication model of the main bearings for the diesel engine is developed and researched with the finite volume method and the finite element method.

Obviously, the mixed lubrication of bearings is normal, while full hydrodynamic lubrication is transient. The results show that under the whole flexible block model, maximum oil film pressure, maximum asperity contact pressure and radial shell deformation decrease, while minimum oil film thickness increases. Oil flow over edge decreases, and so does friction loss. Therefore, coordination deformation ability of whole engine block is favorable to mean load. In the whole block model, friction contact happens on both upper shell and lower shell positions. In addition, average oil film fill ratio at the key position becomes smaller in the whole engine block model, and consequently increases the chances of cavitations erosion more. So, wearing resistance of both upper and lower shells and anti-cavitations erosion ability must be enhanced simultaneously.

Based on the coupling of the whole flexible engine block and the flexible crankshaft reduced by the CMS method, considering mass-conserving boundary conditions, the average flow model equation and Greenwood/Tripp asperity contact theory, an EHD-mixed lubrication model of the main bearings for the diesel engine is built, which can predict the lubrication of journal bearings more accurately.

Economic policy uncertainty (EPU) has huge impact and harm on real economy, so the economic logic and other economic effects behind this must be further studied. By constructing the “China Economic Policy Uncertainty Index” to capture the degree of EPU faced by Chinese companies, the authors empirically test whether and how EPU affects the level of executives' perquisite consumption.

This study investigates the relationship between EPU and executive perquisite consumption based on a sample of 3,185 publicly listed firms in China. To examine the relationship between EPU and executives' perquisite consumption, a mixed least squares method was used for regression. To alleviate the problem of missing variables that do not change over time and control the influence of unobservable individual heterogeneity at the firm level, the firm fixed effects model is used for regression.

The study finds that EPU is positively associated with executive perquisite consumption. This positive association is stronger for firms with smaller size, lower management shareholding and higher levels of separation of ownership and control. Effective external governance (i.e., analyst coverage, media coverage, auditor and market competition) can mitigate the relationship between EPU and executive perquisite consumption. Further analysis reveals that EPU increases executive perquisite consumption by holding more cash and decreasing firm risk taking. EPU hurts market value of firms by boosting executive perquisite consumption and tunneling.

In an environment with high EPU, the board of directors should reduce managers' compensation performance sensitivity to ease the agency conflict caused by uncertainty. Firms should improve their governance mechanisms and standard and pay attention to their environmental changes. Policymakers should pay attention to maintaining the continuity and predictability of policies, stabilizing the economic policy expectations of market entities and avoiding frequent changes in policies that can harm economic and firm value. The regulatory authorities should actively guide listed companies to increase active information disclosure during periods of high policy uncertainty.

This study contributes to the research on corporate governance by showing how EPU influences executives' behaviors. The authors advance relative studies by showing that this uncertainty embedded in a firm's external environments influences executive perquisite consumption. This study also contributes to the literature on how internal and external governances influence corporate behavior during uncertainty. These findings extend this line of research by suggesting that effective external governance is an attribute that can alleviate the effect of uncertainty on managers' opportunistic behaviors.

It is imperative for policymakers, financial institutions, and individual investors to comprehend the factors that impact stock market participation, given the growing significance of the stock market in terms of personal and national wealth. This study endeavours to explore the relationship between cognitive ability and participation in the stock market. We examine the relationship between cognitive abilities and stock market participation, and further explore the mechanism of their influence.

The data from the China Family Panel Studies is utilized, and Tobit and Probit regressions are employed. Additionally, an instrumental variable approach (IV-estimate) is implemented to address the endogeneity issue linked to cognitive ability, and the study’s findings are resilient.

The results reveal a significant positive relationship between cognitive ability and stock market participation. Additionally, the findings suggest that households with higher cognitive ability tend to aggregate more information, expand social networks, and take more risks. A likely explanation is that individuals with higher cognitive ability are more likely to process more external information and evaluate the subjective uncertainty of stock markets based on a well-defined probability distribution. Our findings indicate that the impact of cognitive ability on stock market participation varies among families with differing education levels, genders, marital statuses, and geographical locations.

Therefore, the roles of cognitive abilities in accelerating stock market participation should be fully considered. More information channels and sources that contain financial markets’ information (e.g. mobile applications and financial education) should be provided. Thus, the significance of cognitive ability in increasing stock market participation should be fully considered. Providing more information channels and sources, such as mobile applications and financial education, that contain financial markets’ information would be helpful. Our study contributes to promoting financial literacy and inclusion by highlighting the significant positive impact of cognitive ability, where institutions can tailor their outreach efforts and information channels to better serve individuals with different cognitive ability.

The purpose of this study is to examine the audit efficiency and timeliness of Big 4 auditors relative to non-Big 4 auditors, where audit efficiency is defined as the auditor’s ability to conduct an audit more quickly or with fewer resources while still achieving effective outcomes.

The authors use audit report lags (also referred to as audit delay) as a proxy for audit timeliness and efficiency, controlling for audit quality and audit fees (audit input). The authors use a propensity-score matching (PSM) approach to construct a pseudorandom sample in which each non-Big 4 client is matched with a similar Big 4 client based on their characteristics and audit quality, to control for potential endogeneity related to self-selection bias in this setting.

The authors find that non-Big 4 auditors are associated with shorter audit delays than Big 4 auditors. Additional analysis of the matched sample reveals that non-Big 4 auditors charge lower fees than Big 4 auditors do after controlling for the Big 4 premium. These findings do not support the notion that Big 4 auditors conduct audits more efficiently than non-Big 4 auditors do.

These results could be of interest to the management of public firms, audit committees, investors and regulators; provide valuable insights into the performance of audit firms in varying client environments; and contribute to a better understanding of audit timeliness and efficiency.

The purpose of this study is to investigate the impact of the accounting system reform on corporate innovation behavior and the heterogeneity and underlying mechanisms of this impact. This paper further aims to study the impact of accounting system reform on corporate value.

This study takes China's A-share listed corporates as a sample and uses the exogenous policy shock of the implementation of the New Accounting Standards in 2007 to design the identification strategy of propensity score matching and difference-in-differences method. By comparing the differences between the innovation level of corporates in high-tech industries and non-high-tech industries before and after the implementation of the New Accounting Standards, the impact of the accounting system reform on corporates' innovative behavior can be identified.

Results show that compared with corporates in traditional industries, high-tech corporates obtained higher patent output after the implementation of the New Accounting Standards. This reform mainly affects corporate innovation by improving corporate risk-taking. In addition, this paper finds that the reform of the accounting system has increased the market value of high-tech corporates in the long run.

This study provides new empirical evidence for addressing the insufficient innovation incentives for market entities and enriches the existing literature on the economic effects of the change of accounting systems and the influencing factors of corporate innovative behavior from the accounting system perspective.

This paper considers a supply chain with a manufacturer (she) selling through an online retail platform (he) and studies the channel structure choices of two firms when investing in advertising.

The authors assume that the platform provides the manufacturer with an agency and/or reselling channel; thus, there are three possible channel structures: agency channel, reselling channel and dual channel. By developing a game-theoretic model, the authors investigate the channel structure choices of two firms when advertising separately, simultaneously and cooperatively and analyze the optimal combination strategy of channel structure and advertising scheme for both firms.

When the advertising efforts of the two firms are independent of each other, the equilibrium results show that different advertising schemes lead to different channel choices. For the manufacturer, it is optimal to choose the dual channel structure and adopt the advertising scheme that both subsidizes platform advertising and advertises on her own. For the platform, this combination is also optimal at a high commission rate; otherwise, the advertising scheme in which both firms advertise simultaneously is optimal and he is better off switching from the dual channel structure to the reselling channel structure as interchannel substitution intensity increases. The above results still hold for complementary advertising efforts and asymmetric marginal advertising costs, while in the case of substitutable advertising efforts, one firm may ride on another firm's advertising efforts, leading to different strategic combinations.

This paper not only provides useful guidance for manufacturers and platforms in channel selection and advertising strategy, but also theoretically enriches the literature on manufacturer encroachment.

This study adopts a narrative approach to understanding women’s life experiences from a feminist perspective. How Taiwanese women of different generations have lived their lives and what has and has not changed was investigated through a gender lens. The narrators include the author and her grandmother, born in 1975 and 1927, respectively. They each re-experience and reconfirm the markings of their pasts, psychological conditions, and bodies through deep dialogue. The two stories span approximately 50 years and manifest the patriarchal culture in Taiwanese society at different times.

This study finds that although the stories of these two women from different generations appear distinct in their own way, similar ‘dilemmas’ can be observed in their gender experiences: for example, women get married to men’s family; the value system of lineage and succession creates a tendency to expect to have boys; women need to get married to get their status recognition; and through home, women learn gender roles and gender norms.

However, the study shows progress: women’s education brings economic independence and yields a sense of accomplishment from work or school; women of different generations have different perceptions during the awakening of gender consciousness. The current findings contribute to understanding the working principles of gender relations, which reinforce the patriarchal system despite its appearance changing over time.