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Firms in the early stage of their organisational lifecycle (ESFs) are subject to concerns founded on a requirement for strategic flexibility, prompting engagement in inter-organisational relationships such as outsourcing. However, studies of the management control dynamics of these relationships are rare. This paper aims to respond by empirically examining the influence of ESF managers on the ongoing management control of such relationships.

A single outsourcing case study is utilised to provide evidence in examining a multi-theoretical framework that adopts a complex adaptive system (CAS) perspective as a qualitative analytical framework, along with the existing accounting theory on control adoption.

Focused on management concerns with tensions between inter-organisational control and strategic flexibility, this paper identifies reasons for the adoption of management controls by an ESF. The inter-organisational system explored in this paper emphasises the importance of adopting a holistic epistemology in understanding changes in control adoption.

This paper extends current theoretical perspectives on control adoption to consider the inter-organisational control concerns of ESF managers.

The insights identified in this paper provide a systemic framework to identify potential organisational and environmental influences on control problems, emphasising environmental co-evolution rather than achievement of ideal equilibrium states.

The intended contribution is to extend the management control literature to consider the effect of organisational lifecycle on the adoption of new inter-organisational management controls in the wake of ongoing trade-off between competing inter-organisational requirements.

The purpose of this study is to develop luminescence sensors for the detection of nitroaromatic compounds (NACs) and metal ions to protect human health and prevent environmental pollution.

The composition and morphology of Eu-metal-organic frameworks (MOF) (1) were well characterized by powder X-ray diffraction, elemental analyses, Fourier-transform infrared spectroscopy, thermogravimetric analysis, X-ray photoelectron spectroscopy and scanning electron microscopy. The emission spectrum displays that 1 has significant characteristic emission bands of Eu(III) ions. The authors further investigated the fluorescence sensing performances of 1 to NACs and metal ions.

The results show that Eu-MOF (1) exhibits significant fluorescence quenching effect toward p-nitroaniline and Fe³⁺ ions with good stability and recyclability. This means that 1 can be used as a multifunctional sensing material for the detection of p-nitroaniline and Fe³⁺ ions.

The authors have successfully synthesized a fluorescence Eu-based sensing material under hydrothermal conditions. In addition, the fluorescence property and sensing performances for detecting NACs and metal ions were studied. The results suggest that 1 has highly selective fluorescence quenching toward p-nitroaniline and Fe³⁺ ions with not only high sensitivity and selectivity but also excellent stability and recyclability. Furthermore, this study has confirmed that the multifunctional MOF material is very useful in environment pollutants’ detection and monitoring.

ESG issues are gaining increasing attention from investors, but the environmental, social and governance (ESG) rating disagreement caused by different standards of rating agencies misleads investors' investment decisions. This can lead to an increased risk of stock price crashes, causing turbulence in the financial markets and reducing investors' confidence. The paper investigates whether ESG rating disagreement of the current period increases stock price crash risk and the mechanism to mitigate this impact.

With the sample of the listed companies of Shanghai and Shenzhen Stock Exchanges from 2010 to 2022 this paper examines the impact of ESG rating disagreement itself on stock price crash risk. Moreover, this paper examines the mechanisms by analyzing the moderating effect of distraction of investors; digital economy and corporate intelligence maturity.

This paper finds that ESG rating disagreement itself would amplify the stock price crash risk. When exploring the moderating effect of institutional investors' distraction, digital economic development level and corporate intelligence, the paper found that they would mitigate the impact of ESG rating disagreement on stock price crash risk. The relationship between ESG rating disagreement and stock price crash risk is more pronounced in the context of heavily-polluted, state-owned enterprises (SOEs) and enterprises with star analysts.

Currently, few articles discuss ESG rating disagreement, especially the impact of current ESG rating disagreement on stock price crash risk. This paper focuses on this topic and provides strategies to mitigate the impact of current ESG rating divergence on stock price crash risk.

Kelp is widely productive and inexpensive. The purpose of this study is to explore kelp liquid (KL) as an environment-friendly water-based lubricant, which is expected to replace some industrial lubricants and protect the environment while satisfying lubricating performance.

In this experiment, the soaked kelp was broken up by a wall-breaking machine to get the KL by a centrifuge. Elements and crystal structure of KL samples were characterized by X-ray photoelectron spectroscopy, X-ray diffraction and Raman spectra. The friction test is carried out by the relative movement of the polyethylene ball and the aluminum disk on the friction tester.

Friction experiments showed that 0.1 Wt.% KL has a good lubrication effect, and the average coefficient of friction is 0.063 under the condition of applying a 10 N load and moving at a speed of 2.0 cm/s. KL has good thermal conductivity with excellent cooling effect and high intermolecular force which makes high viscosity for excellent lubricating behavior, at the meantime molecules in solution remain stable which shows an excellent dispersibility.

At present, the research on kelp mainly focuses on its medicinal value and abundant nutritional value, and the research on its lubrication effect is less. Based on this situation, this paper explored the characteristics of KL as an environmentally friendly lubricant, which is expected to be used as a green cutting fluid.

The purpose of this paper is to examine the impact of the compensation amount as well as the mode through which compensations are paid on farmers’ satisfaction with the compensation received for farmland expropriation in China.

Using rural household survey data collected among 450 households in three provinces, located in eastern, central and western China, this paper estimates the impacts of compensation payments, compensation modes, household characteristics and other control variables on farmers’ satisfaction applying an ordinal probit model.

The major findings are: farmers’ satisfaction with the compensation depends not only on the size of the compensation but also on the gap between the compensation and the market value of the expropriated land; and the compensation amount positively affects farmers’ satisfaction when the social security compensation mode is used, but does not significantly affect farmers’ satisfaction when other modes are used.

First, it contributes to the literature on farmland expropriation by providing empirical evidence of the direct impact of the compensation amount and other factors on the degree of farmers’ satisfaction with farmland compensations. Second, potential interactions between compensation amount and compensation mode are taken into account in estimating factors affecting farmers’ satisfaction.

The purpose of this paper is to explore the emergence of civil disobedience (CD) movements in Hong Kong in the context of the notion of civil society (CS).

The paper begins by rigorously defining the notion of CD, as well as the concept of CS and tracing its development in Hong Kong over the past several decades. By using a model of CS typology, which combines the variables of state control and a society’s quest for autonomy (SQA), the paper aims to outline the historical development of CD movements in Hong Kong. It also discusses the recent evolution of CS and its relationship with CD movements, particularly focusing on their development since Leung Chun-ying became the Chief Executive in 2012. Finally, by using five cases of CD witnessed in the past several decades, the relationship between the development of CS and the emergence of CD in Hong Kong has been outlined.

Four implications can be concluded: first, CD cannot emerge when the state and society are isolated. Second, the level of SC and the scale of CD are positively related. Third, as an historical trend, the development of SQA is generally in linear progress; SQA starts from a low level (e.g. interest-based and welfare-based aims) and moves upwards to campaign for higher goals of civil and political autonomy. If the lower level of SQA is not satisfied, it can lead to larger scale CD in future. Fourth, the CD movement would be largest in scale when the state-society relationship confrontational and when major cleavages can be found within CS itself.

This paper serves to enrich knowledge in the fields of politics and sociology.

The purposes of this paper are to explore how the cluster entrepreneurship of peasant households in the Chinese forest zone develops, and to analyze how the influence of kinship and geopolitical relations can effectively construct a mechanism for the growth of cluster entrepreneurship.

The case study method was chosen to analyze the growth process of this cluster entrepreneurship (e.g. raising chickens in Zhenghe, planting tea in Anxi and cultivating fruit in Taizhou).

The authors found that the trust, learning and driving mechanisms of cluster entrepreneurship were influenced by kinship and geopolitical relationships, and were included in the building of the growth mechanism of such cluster entrepreneurship, as has emerged. Further, in the building of this evolution mechanism, three paths of growth were found: financial support, the introduction of technology and the introduction of management.

This paper enriches the understanding of how cluster entrepreneurship develops in the socioeconomic environment of the Chinese forest zone, with particular reference to kinship and geopolitical relations, and how these contribute to the growth mechanism of cluster entrepreneurship, which is important for the management of entrepreneurial activities in that habitat.