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Article
Publication date: 25 October 2021

Liu-Qing Li, Yi-Tian Gao, Xin Yu, Gao-Fu Deng and Cui-Cui Ding

This paper aims to study the Gramian solutions and solitonic interactions of a (2 + 1)-dimensional Broer–Kaup–Kupershmidt (BKK) system, which models the nonlinear and dispersive…

196

Abstract

Purpose

This paper aims to study the Gramian solutions and solitonic interactions of a (2 + 1)-dimensional Broer–Kaup–Kupershmidt (BKK) system, which models the nonlinear and dispersive long gravity waves traveling along two horizontal directions in the shallow water of uniform depth.

Design/methodology/approach

Pfaffian technique is used to construct the Gramian solutions of the (2 + 1)-dimensional BKK system. Asymptotic analysis is applied on the two-soliton solutions to study the interaction properties.

Findings

N-soliton solutions in the Gramian with a real function ζ(y) of the (2 + 1)-dimensional BKK system are constructed and proved, where N is a positive integer and y is the scaled space variable. Conditions of elastic and inelastic interactions between the two solitons are revealed asymptotically. For the three and four solitons, elastic, inelastic interactions and soliton resonances are discussed graphically. Effect of the wave numbers, initial phases and ζ(y) on the solitonic interactions is also studied.

Originality/value

Shallow water waves are studied for the applications in environmental engineering and hydraulic engineering. This paper studies the shallow water waves through the Gramian solutions of a (2 + 1)-dimensional BKK system and provides some phenomena that have not been studied.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 32 no. 7
Type: Research Article
ISSN: 0961-5539

Keywords

Available. Content available

Abstract

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International Journal of Numerical Methods for Heat & Fluid Flow, vol. 33 no. 12
Type: Research Article
ISSN: 0961-5539

Available. Content available

Abstract

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International Journal of Numerical Methods for Heat & Fluid Flow, vol. 35 no. 2
Type: Research Article
ISSN: 0961-5539

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Article
Publication date: 7 November 2016

Bruce Gurd and Tian Gao

The purpose of this paper is to build a new model of organisational change in Chinese hospitals drawing in all the key factors which explain the change process. At a time of…

554

Abstract

Purpose

The purpose of this paper is to build a new model of organisational change in Chinese hospitals drawing in all the key factors which explain the change process. At a time of significant change in Chinese hospitals, understanding change recipients’ responses is critical. For this study, a model of their responses to change has been constructed from previous models and compared with a case study of dramatic change in a Chinese hospital. A new model has been produced which may be generalizable to other Chinese hospitals.

Design/methodology/approach

Two existing models of organizational change were merged, and the new model was tested using data collected from a research site at a single Chinese hospital where the change program included the balanced scorecard performance management system, a new pay-related performance system and significant strategic change.

Findings

A final revised model was created which built in the external context, including the professional culture and national culture which have complex impacts on individuals during a change process, in both beneficial and harmful ways.

Research limitations/implications

Multi-informants for data collection and longitudinal design in future research would be required for the further understanding of the relationships between the variables of this study. A single case study is not sufficient; broader testing is required.

Practical implications

The factors that impact on the individuals during change should be understood better by Chinese hospital managers.

Originality/value

This is a new model which adds to the existing literature. Although it is built primarily around hospitals, it may have relevance to other contexts in China.

Details

Chinese Management Studies, vol. 10 no. 4
Type: Research Article
ISSN: 1750-614X

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Article
Publication date: 29 May 2019

Hua Feng, Ahsan Habib and Gao liang Tian

The purpose of this paper is to investigate the association between aggressive tax planning and stock price synchronicity.

1281

Abstract

Purpose

The purpose of this paper is to investigate the association between aggressive tax planning and stock price synchronicity.

Design/methodology/approach

Employing the special institutional background of China, this study constructs tax aggressiveness and stock price synchronicity measures for a large sample of Chinese stocks spanning the period 2003–2015. The authors employ OLS regression as the baseline methodology, and a fixed effect model, the Fama–Macbeth method and GMM as sensitivity checks. Matched samples and difference-in-difference analyses are used to control for endogeneity.

Findings

The authors find a significant and positive association between aggressive tax planning and stock price synchronicity. Because material information about risky tax transactions tends to be hidden in various tax accruals accounts, aggressive tax strategies make financial statements less transparent, thereby, increasing information asymmetry and decreasing stock price informativeness. The authors also find that the firms engaging in aggressive tax planning exhibit relatively high corporate opacity. In addition, the authors find that improvements in the tax enforcement regime, ownership status and high-quality auditors all constrain the adverse effects of tax aggressiveness.

Practical implications

This study has important practical implications for China’s regulators, who are striving to reduce the tax burden of enterprises. It also helps investors to consider investment decisions more appropriately from a taxation perspective.

Originality/value

First, this paper contributes to the stock price efficiency literature by identifying the effect of a hitherto unexamined factor, namely, firm-level aggressive tax planning, on the efficiency of stock prices. Second, this study provides further empirical evidence to support the agency view of tax aggressiveness, and the informational interpretation of stock price synchronicity. Third, this study helps us better understand the effects of firm-level tax policy on firm-specific information capitalization in an environment where overall country-level investor protection is relatively weak.

Details

International Journal of Managerial Finance, vol. 15 no. 5
Type: Research Article
ISSN: 1743-9132

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Article
Publication date: 24 June 2020

Tian Gao and Bruce Gurd

The balanced scorecard (BSC) has been a popular management innovation in health care. Implementing an innovation like the BSC can change the professional subcultures of a…

837

Abstract

Purpose

The balanced scorecard (BSC) has been a popular management innovation in health care. Implementing an innovation like the BSC can change the professional subcultures of a hospital. The purpose of this paper is to measure subcultures to establish the level of change during the implementation of a management innovation in a single Chinese public hospital.

Design/methodology/approach

Four surveys were administered to the staff of a single hospital, and a 100,000-word research diary was compiled from observation of the research process. A longitudinal case study design was administered from 2006 to 2009. The competing values tool was administered twice to assess organizational cultural change.

Findings

There was a change in the culture of different professional groups. The group with the strongest dominating culture type, which relies on cohesion, morale and employee participation in decision-making, shows the most positive change in cultural types during the BSC implementation process. Management innovations such as the BSC can create more balance in each professional group.

Practical implications

The successful implementation of a management innovation in a hospital requires the managers to consider meeting the demand of medical professional groups and achieve desired culture type change, which in turn may help to achieve the expected results.

Originality/value

This paper provides support to the finding that groups with a dominant group culture are more receptive to change and implementing a management innovation can influence professional group’s culture. It also provides evidence that the implementation of BSC can create more balance in each professional group’s culture. Although these findings come from health care, it may have relevance to other contexts in China.

Details

Chinese Management Studies, vol. 14 no. 4
Type: Research Article
ISSN: 1750-614X

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Article
Publication date: 23 July 2020

Tian Gao, Xuzhu Zhang, Bruce Gurd and Zunyu Liu

The purpose of this paper is to explore the importance of lean leadership in an implementation in a Chinese hospital, considering a particular focus on the attitudes of nursing…

329

Abstract

Purpose

The purpose of this paper is to explore the importance of lean leadership in an implementation in a Chinese hospital, considering a particular focus on the attitudes of nursing professionals while identifying specific cultural or institutional factors in China that might affect the implementation.

Design/methodology/approach

The authors use Harrison et al.’s (2016) framework to explore the outcomes of a nine-month action research project whereby the authors observed the process and outcomes of implementing lean in a pharmacy intravenous admixture service of a Chinese hospital.

Findings

The implementation of lean had positive results, which improved the efficiency of the operation, reduced the work start time and the amount of staff, and improved clinical satisfaction. In the process of implementation, nursing professionals showed a positive attitude toward the implementation and showed no obvious resistance under the positive influence of the head nurse. The combination of Chinese cultural characteristics, nursing culture and strong leadership enabled lean success.

Originality/value

The unit moved from self-management to a systemized process of using lean concepts and methods, it is an important change for hospital managers.

Details

Leadership in Health Services, vol. 33 no. 4
Type: Research Article
ISSN: 1751-1879

Keywords

Available. Content available

Abstract

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 33 no. 11
Type: Research Article
ISSN: 0961-5539

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Article
Publication date: 8 March 2021

Radwan Hussien Alkebsee, Gao-Liang Tian, Muhammad Usman, Muhammad Abubakkar Siddique and Adeeb A. Alhebry

This study aims to investigate whether the presence of female directors on audit committees affects audit fees in Chinese listed companies. This study also investigates whether…

2749

Abstract

Purpose

This study aims to investigate whether the presence of female directors on audit committees affects audit fees in Chinese listed companies. This study also investigates whether the audit committee’s gender diversity moderates the relationship between the firm’s inherent situational factors (e.g. audit complexity and firm risk) and audit fees. Finally, this study investigates whether the effect of the audit committee’s gender diversity on audit fees varies with within-country institutional contingencies (e.g. state-owned enterprises [SOEs] vs non-SOEs and firms that are located in more developed regions vs firms that are located in less developed regions)

Design/methodology/approach

This study used the data of all A-share listed companies on the Shanghai and Shenzhen stock exchanges for the period from 2009 to 2015. The authors use ordinary least squares regression as a baseline methodology, along with firm fixed effect, Deference in Deference method, two-stage least squares regression, two-stage Heckman model and generalized method of moments models to control for the possible issue of endogeneity.

Findings

The study’s findings suggest that the presence of female directors on the audit committee improves internal monitoring and communication, which reduce the perceived audit risk and the need for assurances from external auditors. The results also suggest that female directors demand high-quality audits and further assurance from external auditors when the firm is more complex and riskier. In addition, the results suggest that within-country, institutional factors play significant role in shaping the governance role of gender-diverse audit committee.

Practical implications

The study contributes to the agency theory by providing evidence that the interaction between agency theory and corporate governance “board composition” generates an effective monitoring mechanism and contributing to the institutional theory by finding that role of female directors on audit committee varies from context to another. In addition, this study contributes to literature review of gender diversity in the boardroom by finding the economic benefit of having female directors on audit committee. Finally, this study has implications for policy-makers in promoting regulations to legalize women presence on the board, to external auditors in assessing control risk during planning the audit, to those who responsible for appointing audit committee members.

Originality/value

The authors extend earlier studies by providing novel evidence on the relationship between gender-diverse audit committees and audit fees in terms of both the supply- and demand-side perspectives; that female directors moderate the relationship between firm inherent situational factors (e.g. audit complexity and firm risk) and audit fees; and that the effect of audit committees’ gender diversity on audit fees varies with sub-national institutional contingencies.

Details

Managerial Auditing Journal, vol. 36 no. 1
Type: Research Article
ISSN: 0268-6902

Keywords

Available. Open Access. Open Access
Article
Publication date: 10 August 2018

Yishou Wang, Zhibin Han, Tian Gao and Xinlin Qing

The purpose of this study is to develop a cylindrical capacitive sensor that has the advantages of high resolution, small size and designability and can be easily installed on…

2078

Abstract

Purpose

The purpose of this study is to develop a cylindrical capacitive sensor that has the advantages of high resolution, small size and designability and can be easily installed on lubricant pipeline to monitor lubricant oil debris.

Design/methodology/approach

A theoretical model of the cylindrical capacitive sensor is presented to analyze several parameters’ effectiveness on the performance of sensor. Numerical simulations are then conducted to determine the optimal parameters for preliminary experiments. Experiments are finally carried out to demonstrate the detectability of developed capacitive sensors.

Findings

It is clear from experimental results that the developed capacitive sensor can monitor the debris in lubricant oil well, and the capacitance values increase almost linearly when the number and size of debris increase.

Research limitations/implications

There is lot of further work to do to apply the presented method into the application. Especially, it is necessary to consider several factors’ influence on monitoring results. These factors include the flow rate of the lubricant oil, the temperature, the debris distribution and the vibration. Moreover, future work should consider the influence of the oil degradation to the capacitance change and other contaminations (e.g. water and dust).

Practical implications

This work conducts a feasibility study on application of capacitive sensing principle for detecting debris in aero engine lubricant oil.

Originality/value

The novelty of the presented capacitance sensor can be summarized into two aspects. One is that the sensor structure is simple and characterized by two coaxial cylinders as electrodes, while conventional capacitive sensors are composed of two parallel plates as electrodes. The other is that sensing mechanism and physical model of the presented sensor is verified and validated by the simulation and experiment.

Details

Industrial Lubrication and Tribology, vol. 70 no. 7
Type: Research Article
ISSN: 0036-8792

Keywords

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