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The rapid development of information technology, epitomized by AIGC and the metaverse, presents unprecedented challenges to techno-ethics, exposing society to significant risks and uncertainties. A systematic investigation and discussion of the construction of techno-ethical order become crucial under the paradigm of risk society theory. The selection of conditions and pathways for constructing a techno-ethical order under the risk society theory paradigm becomes an unavoidable and vital issue.

Drawing on risk society theory, this study employs scientometrics and qualitative comparative analysis (QCA) to empirically analyze the key factors and conditional pathways in the construction of techno-ethical order. Initially, a quantitative analysis is conducted on 1,490 thematic literature retrieved from CNKI and WoS to identify the hot topics and core concepts in techno-ethical research. Subsequently, QCA configuration analysis is applied to calculate eight evaluation indicators and their weights from the perspectives of government, society and individuals. Finally, the study explores the mechanisms of the impact of these indicators’ weights on the construction of techno-ethical order.

The analysis of factor weights and pathways indicates that the selection of pathways for constructing techno-ethical order is influenced both by the inherent development patterns of technology and societal systems and cultural values. Literature metrics analysis reveals an overall trend of sustained growth in techno-ethical research, indicating an unprecedented prosperity in this field. Alongside technological advancements, keywords related to “artificial intelligence” play a crucial role in current techno-ethical research. Configuration analysis demonstrates that conditional variables from the dimensions of government, society and individuals form a configuration pathway, influencing and synergistically impacting the overall level of techno-ethical order construction. Attention should be given to the mutual constraints and synergistic effects of factors related to technological development, societal systems and cultural values.

This study, grounded in the risk society theory paradigm, quantitatively explores the key factors and pathways of techno-ethical order construction in academic texts, expanding new perspectives, providing novel insights, establishing innovative methodologies and extending new boundaries in the field. Further enrichment of the dataset and in-depth discussions are warranted for continued advancement.

The purpose of this paper is to investigate the conditions under which working with an incumbent downstream competitor could be a beneficial strategy for upstream firms as the case of the relationship between banks and third-party payment providers.

Using a game model, this study considers a market with two upstream firms (banks) and two downstream firms (third-party payment providers). One downstream firm is an incumbent that poses a competitive threat to the upstream market, and the other downstream firm does not.

The results show that the optimal decision for banks depends on the number of loyal users the incumbent third-party payment providers and banks have. When the bank has more loyal users than the competitive third-party provider to a certain level, it would terminate cooperation with the provider; otherwise, the bank would maintain cooperation. This is true whether the duopoly banks are symmetrical or asymmetrical.

This study makes contribution to the theory of co-opetition lies in the fact that it examines a special case of competition and cooperation between vertical enterprises in the bank context. This study investigates how the upstream firms do when threatened by a downstream firm while the upstream firms have other options. This study also contributes to bank marketing theory through providing explanations for some of the incomprehensible cooperation in China's payment market, which is characterized by consumer loyalty. This study extends previous new-entry competition for banks by differentiating between incumbent and new-entry downstream firms.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJBM-11-2019-0414

The purpose of this paper is to advance the understanding of the “globalisation” of management control systems (MCSs) by investigating whether and why budget control structures established in German headquarters (HQs) are transferred to their Chinese subsidiaries and whether and why these structures are (not) used as intended by the HQs.

The research is based on a field study comprising 23 multinational companies (MNCs). Following a dyadic research design, representatives of the German HQs and Chinese subsidiaries were interviewed. Data were collected during 58 semi-structured interviews with 78 management accountants and managers. Based on cross-case analyses, commonalities and differences were identified that provide insights into contextual influences that shape the way, in which global MCSs are de facto used at the subsidiary level.

The study provides evidence for different receptions at the subsidiary level. While the budget control structures established in the German HQs guide managerial decision-making in some cases, they get modified or even rejected in others. The findings suggest that these receptions are particularly contingent on the perceived utility of budget control structures among the locals, which is interrelated with the perceived predictability of future developments. In particular, the findings suggest that HQs may impact the paths of travel, given that an ex ante adjustment of global budget control structures may reinforce the reproduction of practices at the local level. The decision to adjust the structures is contingent on organisational characteristics.

The paper encourages further research on the contextual influences that impact how MCSs established at the HQ level are used at the subsidiary level. The paper focuses primarily on environmental peculiarities, which are potentially less important for management control devices other than budget control. Thus, the generalisability of the findings of this paper to other management control devices may be limited.

The findings suggest that MNCs should consider how foreign employees receive global MCSs established at the HQ level and take the locals’ perception of the utility of structures into account. Adjusting global structures without undermining them may reinforce their reproduction at the local level.

Based on a field study approach, the paper provides the first cross-case analysis that sheds light on the contextual influences on the ways, in which global budget control structures are used in foreign subsidiaries. Moreover, the simultaneous consideration of the HQ and subsidiary levels allows for an exploration of the complex interplay between actions and perceptions at the different levels. Eventually, the paper provides first evidence on the globalisation of management control structures within a setting with considerable economic, political and cultural disparities. The paper encourages and serves as a point of departure for further research culminating in a framework comprising important drivers of the globalisation of MCSs at different levels (e.g. environmental, organisational, individual).

This paper aims to provide a fabrication and measurement of a highly stretchable pressure sensor with a “V-type” array microelectrode on a grating PDMS substrate.

First, the “V-type” array structure on the silicon wafer was fabricated by the MEMS technology, and the fabrication process included ultra-violet lithography and silicon etching. The “V-type” array structure on the master mold was then replicated into polycarbonate, which served as an intermediate, negative mold, using a conventional nanoimprint lithography technique. The negative mold was subsequently used in the PDMS molding process to produce PDMS “V-type” array structures with the same structures as the master mold. An Ag film was coated on the PDMS “V-type” array structure surface by the magnetron sputtering process to obtain PDMS “V-type” array microelectrodes. Finally, a PDMS prepolymer was prepared using a Sylgard184 curing agent with a weight ratio of a 20:1 and applied to the cavity at the middle of the two-layer PDMS “V-type” array microelectrode template to complete hot-press bonding, and a pressure sensor was realized.

The experimental results showed that the PDMS “V-type” array microelectrode has high stretchability of 65 per cent, temperature stability of 0.0248, humidity stability of 0.000204, bending stability and cycle stability. Capacitive pressure sensors with a “V-type” array microelectrode exhibit ideal initial capacitance (111.45 pF), good pressure sensitivity of 0.1143 MPa-1 (0-0.35 Mpa), fast response and relaxation times (<200 ms), high bending stability, high temperature/humidity stability and high cycle stability.

The PDMS “V-type” array structure microelectrode can be used to fabricate pressure sensors and is highly flexible, crack-free and durable.

Corporations, as key contributors of greenhouse gas emissions, have been increasingly scrutinized by governments and stakeholders. Corporations have been asked to disclose their carbon-related information. This study investigates public corporate carbon disclosure, an imperative communication channel between firms.

This study uses generalized estimation equation models with a longitudinal panel data of 311 listed firms in the China A-share stock index from 2010 to 2020. This study collected firm-level data from the Carbon Disclosure Project survey, the China Stock Market and Accounting Research, and the National Economic Research Institute of China. Stata was used as the primary statistic software in empirical analyses.

This study finds that compared to state-owned enterprises (SOEs), private firms are more willing to disclose carbon information under legitimate environmental pressure, and firms in highly distorted factor-markets are reluctant to disclose carbon information. This study finds that factor-distortion markets further moderate ownership and lead private firms in highly distorted factor-markets to behave like SOEs by significantly reducing their carbon disclosures.

This study intends to contribute to the corporate carbon disclosure literature by adding important institutional determinants to the conversation in the context of China.

The purpose of this paper is to discuss the influence of different aspects of top management team (TMT) functional background on short-term performance, long-term performance, innovation performance and oversea performance separately. This research aims to verify whether the social categorization theory and information and decision-making theory are applicable in listed companies of China’s information technology (IT) industry so as to provide key theoretical references for TMT enhancement ad corporate performance improvement.

This paper takes A-share listed companies in Shanghai Stock Exchange and Shenzhen Stock Exchange as its study subjects, and it chooses the data from 2004 to 2010 in all of the 105 companies in IT industry in terms of the classification of Wind Database. The stepwise multiple regressions were run utilizing the regression program in Statistical Product and Service Solutions (SPSS).

The research results show that the social categorization theory can better explain TMT’s influence on corporate performance. TMT functional heterogeneity does not contribute to improving corporate performance and shows significant negative influence on short-term performance and innovation performance in particular. Among the three basic functional backgrounds, TMTs dominated by “throughput” backgrounds show significant positive influence on short-term performance, long-term performance, innovation performance and overseas performance, and the influence turns out to be the largest among these three backgrounds. In terms of the three special professional experiences, top executives with overseas backgrounds have significant positive influence on all of short-term, long-term, innovation and overseas performances. Externally hired executives, however, would impede corporate innovation development, while those with government background would increase corporate overseas performance.

This paper analyzes the relationship between TMT functional background and corporate performance in a comprehensive way for the first time and then takes the lead in considering the dynamics and complexity of corporate performance as well as discussing the influence of TMT functional background on four corporate performances. This study not only supports the effect that the social categorization theory has on TMTs but also offers some inspirations on the development of China’s IT companies.

This paper aims to successfully synthesize three-dimensional spindle-like Au functionalized Co₃O₄-ZnO nanocomposites; characterize the structure, morphology and surface chemical properties of the products; study the effect of Au NPs doping concentration, operating temperature different gas to, sensing properties; and introduce an attractive gas sensor for acetone detection.

Au NPs functionalized Co₃O₄-ZnO nanocomposite was prepared by coprecipitation and impregnation methods; the structure and surface chemical property of the products were characterized by XRD, SEM, TEM, UV-Vis, BET and XPS. The sensing ability of Au@Co₃O₄-ZnO for acetone and mechanism was analyzed systematically.

The results of gas sensing tests show that the unique component structure, Schottky junction and catalytic effect of Au functionalization make it have low operating temperature, excellent selectivity, high response (10 ppm, 56) and rapid response recovery time.

All the characterization and test data of the prepared materials are provided in this paper and reveals the gas sensing mechanism of the gas sensor.

The detection limit is 2.92–100 ppb acetone. It is promising to be applied in low-power, micro detection and miniature acetone gas sensors.

The gas sensor prepared has a lower working temperature and low detection limit, so it has promising application prospects in low-concentration acetone detection and early warning.

The unique component structure, Schottky junction and catalytic effect of Au functionalization Co₃O₄-ZnO make it have low operating temperature, excellent selectivity and rapid response recovery time.

The purpose of this paper is to examine the criteria of uniqueness of the equilibrium point and the new stability criteria for stability of the equilibrium point. The new stability condition is dependent on the size of delays.

The global asymptotic stability of a class of delayed bi‐directional associative memory (BAM) neural networks is studied. Some new sufficient conditions are presented for the unique equilibrium point and the global stability of BAM neural networks with time delays by constructing Lyapunov functions and using the linear matrix inequality. A numerical example is presented to illustrate the effectiveness of the theoretical results.

Based on the mathematical method and matrixes inequality skill, some criteria are obtained which contain the unique equilibrium point and the global stability of BAM neural networks.

The paper proposes the new Lyapunov function and new skill to compose matrixes inequality.

A very useful method for BAM neural network to judge the uniqueness of the equilibrium point and stability.

The new mathematical model is proposed about the production process, and the new control method is used in the temperature system for a double layers welded pipe in welding process.

The purpose of this paper is to investigate the changes of Chinese business managers' values for the last three decades since the open door policy. Moreover, the paper discusses the mix picture, which combines Western and Eastern values, and its influence on management practice.

Via the seven “value dilemmas” regarding the value dimension proposed by Hampden‐Turner and Trompenaars, the authors surveyed Chinese enterprise managers in 2000 and 2009, then analyzed and compared the data from the questionnaire and the other findings in order to explore the changes of Chinese managers' value system.

First, the value system of Chinese enterprise managers is subjected to dual influence from Western management philosophy and Eastern traditional philosophy. The value system shows significant consistency. The Chinese managers remain amazingly consistent in their value systems, except one changed dimension – “outer direction” in 2009, and “inner direction” in 2000. Second, the mix picture of Chinese business managers' value system has traditional Eastern philosophy characteristics, such as “particularism”, “diffusion”, “communitarianism”, “synchronous time”, besides, this picture also has “achieved status” and “equality” features which is the result of the influence of open‐door reform. Third, this mix picture of value system forms a great part of Chinese companies' management practice: the “Eastern part” plays a great role in decision making regarding strategy and people issues; meanwhile, the “Western part” works well at operation level and application of specific management tools.

This is the first study to discover the invisible driver behind Chinese management, namely the value system of the business managers, since their value system deeply influences the managerial decision making, as well as the daily operations. The paper's findings provide a new perspective to interpret Chinese management style and explain the management reality in this fast‐growing economy. The paper also adds evidence in the study of the relationship between managerial values and management practice.