Yin Shi-ping, Yu Yulin and Yunping Xi
Textile reinforced concrete (TRC) has excellent bearing capacity and anti-crack and corrosion resistance capacity, which are suitable for strengthening concrete structure under…
Abstract
Purpose
Textile reinforced concrete (TRC) has excellent bearing capacity and anti-crack and corrosion resistance capacity, which are suitable for strengthening concrete structure under harsh environments.
Design/methodology/approach
In this thesis, flexural properties of RC beams strengthened with TRC under chloride wet–dry cycles were studied and the effects of the concentration of the salt solution, number of wet–dry cycles, bending stress level and TRC form were considered. Four-point bend loading mode was adopted for the step-loading procedure.
Findings
As the number of wet–dry cycles was relatively few, the trend of the yield and ultimate load with the increasing concentration of salt solution and wet–dry cycles were not obvious. However, the beams under high sustained bending stress level (0.5) had a decrease in the bearing capacity and an increase in mid-span deflection because of the larger degree of the corrosion of steel bars and the weaker bond capacity between the steel bar and concrete. Besides, there was little difference between the precast TRC plate and the casting TRC on beams in terms of the capacity of anti-crack, bearing and deflection.
Research limitations/implications
In this paper, preliminary work has been carried out, but some of the factors were not comprehensive considered, which are inevitable. As the time of dry–wet cycles was short and TRC layer had good anti-crack and anti-permeability performance, smaller chloride ions’ penetration resulted in the corrosion ratio of steel bars to be lower.
Practical implications
It should be noted that under high corrosion rates of the reinforcement, the whole TRC strengthening layer might be spalled off if only the strengthening form at the beam bottom is used, and thus the U-type strengthening form could be considered, which means that the beam is strengthened at both the bottom and side surfaces.
Originality/value
This research only considers the flexural performance of the beams strengthened with TRC in conventional environment, and there is little research on the TRC-strengthened beam under corrosion environment. On the basis of previous research, this paper carried out the experimental study on beams strengthened with TRC under chloride wet–dry cycle environment, and the effects of the concentration of the salt solution, number of wet–dry cycles, bending stress level and TRC form were considered.
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This study aims to analyze why listed Taiwanese firms uniquely rejected the early adoption of International Financial Reporting Standards (IFRS) in 2012. It investigates the…
Abstract
Purpose
This study aims to analyze why listed Taiwanese firms uniquely rejected the early adoption of International Financial Reporting Standards (IFRS) in 2012. It investigates the underlying decision-making processes behind this policy reluctance to further understand the continuous phenomenon of rare voluntary IFRS adoption.
Design/methodology/approach
It reports on fieldwork evidence obtained in situ by in-depth interviewing in Mandarin. It uses qualitative methods, complemented by quantitative cost-benefit metrics of IFRS adoption. It presents five diverse illustrative case-study vignettes, using a judgment sample based on expert opinion.
Findings
While the net-benefits of implementing IFRS varied across firms, this study’s unanimous finding was that no firms (in the sample or population) adopted IFRS early, despite stated intentions to the contrary. The key reasons for shunning early IFRS adoption were found to be frequent changes in regulations, insufficient benefits from adopting IFRS and the undermining of comparability across companies, compounded with scarce preparation time. Further, this study found that the Taiwanese accounting regulator’s reluctance toward IFRS adoption, partly caused by a long-standing US influence, contributed to this anomalous outcome.
Practical implications
This study recommends two critical policy changes: more realistic timelines and less frequent regulatory changes.
Originality/value
To the best of the authors’ knowledge, this is the first study to investigate the reasons behind the anomaly of no early adoption of IFRS in Taiwan, using new primary data and illustrative case studies. Its novelty lies in extending understanding beyond the existing quantitative literature on accounting standards, using new “thick” qualitative evidence on motives for such choices and decision-making processes, which have been neglected in previous work.
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Ming Gao, Qiankun Gu, Shijun He and Dongmin Kong
Does the history of the bureaucratic system, along with the establishment of the Great Wall during the Ming and Qing dynasties (1368–1911), affect firm behavior across the…
Abstract
Purpose
Does the history of the bureaucratic system, along with the establishment of the Great Wall during the Ming and Qing dynasties (1368–1911), affect firm behavior across the borderlands of the Great Wall?
Design/methodology/approach
The Ming and Qing dynasties built a centralized administrative system in the borderlands on the south side of the Great Wall, in contrast to the “feudal lordship” system on the north side. Employing a regression discontinuity analysis framework with the Great Wall as a geographical discontinuity, we examine the long-run effects of the Great Wall on firms’ earnings management.
Findings
Using a large sample of nonlisted firms in the central core frontier region, we show that the earnings management of firms in the region south of the Great Wall is significantly curtailed compared with firms in the north of it, and this effect is more pronounced for non-SOEs. Our findings are robust to a battery of tests to account for alternative explanations.
Practical implications
Overall, by emphasizing the role of institutions, like legal system, shaped in history on firms’ earnings management, this study sheds new light on institutional determinants of firms’ behaviors in earnings information disclosure.
Originality/value
First, we enrich our understanding of the institutional determinants of firms’ financial reporting outcomes. Second, our findings shed new light on the long-term effects of historical ruling styles on modern corporate behavior.
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The purpose is to analyze and discuss the sustainable development (SD) and financing risk assessment (FRA) of resource-based industrial clusters under the Internet of Things (IoT…
Abstract
Purpose
The purpose is to analyze and discuss the sustainable development (SD) and financing risk assessment (FRA) of resource-based industrial clusters under the Internet of Things (IoT) economy and promote the application of Machine Learning methods and intelligent optimization algorithms in FRA.
Design/methodology/approach
This study used the Support Vector Machine (SVM) algorithm that is analyzed together with the Genetic Algorithm (GA) and Ant Colony Optimization (ACO) algorithm. First, Yulin City in Shaanxi Province is selected for case analysis. Then, resource-based industrial clusters are studied, and an SD early-warning model is implemented. Then, the financing Risk Assessment Index System is established from the perspective of construction-operation-transfer. Finally, the risk assessment results of Support Vector Regression (SVR) and ACO-based SVR (ACO-SVR) are analyzed.
Findings
The results show that the overall sustainability of resource-based industrial clusters and IoT industrial clusters is good in the Yulin City of Shaanxi Province, and the early warning model of GA-based SVR (GA-SVR) has been achieved good results. Yulin City shows an excellent SD momentum in the resource-based industrial cluster, but there are still some risks. Therefore, it is necessary to promote the industrial structure of SD and improve the stability of the resource-based industrial cluster for Yulin City.
Originality/value
The results can provide a direction for the research on the early warning and evaluation of the SD-oriented resource-based industrial clusters and the IoT industrial clusters, promoting the application of SVM technology in the engineering field.
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Yu Wang, Daqing Zheng and Yulin Fang
The advancement of enterprise social networks (ESNs) facilitates information sharing but also presents the challenge of managing information boundaries. This study aims to explore…
Abstract
Purpose
The advancement of enterprise social networks (ESNs) facilitates information sharing but also presents the challenge of managing information boundaries. This study aims to explore the factors that influence the information-control behavior of ESN users when continuously sharing information.
Design/methodology/approach
This study specifies the information-control behaviors in the “wall posts” channel and applies communication privacy management (CPM) theory to analyze the effects of the individual-specific factor (disposition to value information), context-specific factors (work-relatedness and information richness) and risk-benefit ratio (public benefit and public risk). Data on actual information-control behaviors extracted from ESN logs are examined using multilevel mixed-effects logistic regression analysis.
Findings
The study's findings show the direct effects of the individual-specific factor, context-specific factors and risk-benefit ratio, highlighting interactions between the individual motivation factor and ESN context factors.
Originality/value
This study reshapes the relationship of CPM theory boundary rules in the ESN context, extending information-control research and providing insights into ESNs' information-control practices.
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Teng Teng, Huifang Li, Yulin Fang and Lingzhi Shen
In recent years, closed social networking sites (SNSs) have become popular advertising media. Marketer-generated advertisements (MGAs) and user-generated advertisements (UGAs) are…
Abstract
Purpose
In recent years, closed social networking sites (SNSs) have become popular advertising media. Marketer-generated advertisements (MGAs) and user-generated advertisements (UGAs) are the two pillars of advertising businesses. The objective of this research is to investigate and compare how these ad types (i.e. MGA versus UGA) affect advertising effectiveness in closed SNSs.
Design/methodology/approach
The authors conducted a scenario-based experiment of 403 WeChat users in China and used partial least squares structural equation modeling (PLS-SEM) to examine the research model.
Findings
The study results indicate that UGAs perform better than MGAs in enhancing consumers' perceived informativeness, credibility and entertainment, while MGAs are more likely to make consumers feel irritated than UGAs in closed SNSs. Moreover, consumers' perceived informativeness, credibility and entertainment positively influence advertising effectiveness, whereas perceived irritation negatively affects it.
Originality/value
This study reveals consumers' psychological response mechanisms to MGA and UGA and sheds light on their differential effectiveness by extending the stimuli-organism-response model to the context of closed SNSs.
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Chunxiao Yin, Yongqiang Sun, Yulin Fang and Kai Lim
Although microblogs have become an important information source, the credibility of their postings is still a critical concern due to the open and unregulated nature. To…
Abstract
Purpose
Although microblogs have become an important information source, the credibility of their postings is still a critical concern due to the open and unregulated nature. To understand the antecedents of microblog information credibility, the purpose of this paper is to investigate the dual-role of cognitive heuristics (i.e. the additivity and bias roles) and the effect of gender differences.
Design/methodology/approach
This study collected data via an online field survey of active microblog users, and a total of 204 valid responses was received.
Findings
This study demonstrates the dual-role of source credibility and vividness, the additivity role of microblog platform credibility, and the bias role of social endorsement. Furthermore, this study also found out gender difference that the additivity role of cognitive heuristics was stronger for men while bias role was stronger for women.
Research limitations/implications
This research enriches the microblog literature by examining the cognitive heuristic determinants as key predictors of microblog information credibility, and contributes to the information credibility literature by identifying and analyzing the dual-role effect of cognitive heuristics and corresponding gender differences.
Practical implications
This study can help organizations better manage their reputation, especially during the reputation crises, and also serves as a reminder to microblog platform operators of the importance of their microblog platform credibility.
Social implications
This study can help organizations better manage their reputation, especially during the reputation crises, and serves as a reminder to the microblog platform operators of the importance of their microblog platform credibility.
Originality/value
This study investigates the dual-role effect of cognitive heuristics (i.e. the additivity role and bias role) and corresponding gender differences that are less touched on before, and thus provides a more nuanced understanding of the more complex effects of cognitive heuristics.
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Yuyan Wang, Fei Lin, T.C.E. Cheng, Fu Jia and Yulin Sun
The purpose of this study is to investigate which of the two carbon allowance allocation methods (CAAMs), i.e. grandfathered system carbon allowance allocation (GCAA) and baseline…
Abstract
Purpose
The purpose of this study is to investigate which of the two carbon allowance allocation methods (CAAMs), i.e. grandfathered system carbon allowance allocation (GCAA) and baseline system carbon allowance allocation (BCAA), is more beneficial to capital-constrained supply chains under the carbon emission allowance repurchase strategy (CEARS).
Design/methodology/approach
Adopting CEARS to ease the capital-constrained supply chains, this study develops two-period game models with manufacturers as leaders and retailers as followers from the perspective of profit and social welfare maximization under two CAAMs (GCAA and BCAA), where the first period produces normal products, and the second period produces low-carbon products.
Findings
First, higher carbon-saving can better use CEARS and achieve a higher supply chain profit under the two CAAMs. However, the higher the end-of-period carbon price is, the lower the social welfare is. Second, when carbon-saving is small, GCAA achieves both economic and environmental benefits; BCAA reduces carbon emissions at the expense of economic benefit. Third, the supply chain members gain higher profits and social welfare under GCAA, so the government and supply chain members are more inclined to choose GCAA.
Originality/value
By analyzing the profits and total carbon emissions of capital-constrained supply chains under GCAA and BCAA, this study provides theoretical references for retailers and capital-constrained manufacturers. In addition, by comparing the difference in social welfare under GCAA and BCAA, it provides a basis for the government to choose a reasonable CAAM.
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Hanqing “Chevy” Fang, Yulin Shi and Zhenyu Wu
The authors study the effects of altruism and intention for succession on family firm's reputation risk-taking behaviors in Chinese publicly listed companies.
Abstract
Purpose
The authors study the effects of altruism and intention for succession on family firm's reputation risk-taking behaviors in Chinese publicly listed companies.
Design/methodology/approach
The authors use earnings management as a proxy for reputation risk in family firms, and hand-collected relationship between family members to measure the closeness of incumbent family members and their potential successors as a proxy for the altruistic degree.
Findings
Results show that, in developing countries like China, familial altruism in family firms with succession plans, which does not reduce the practice of earnings management, should be considered by practitioners while detecting it.
Originality/value
The hand collected data are very unique; the authors have focused on the relationship between incumbents and successors and the authors define their closeness by using genes shared between them.
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Jie Lei, Jianming Liu and Wu Li
Hospital information system (HIS) can be examined as a vital factor for developing the quality of health care and cost managing. There exists abundant literature on HISs, but…
Abstract
Purpose
Hospital information system (HIS) can be examined as a vital factor for developing the quality of health care and cost managing. There exists abundant literature on HISs, but implementation-based literature of HIS is rare, typically about progressive countries. However, a study that can comprehensively review published articles is scarce. Therefore, this paper aims to examine the systematic and comprehensive study of HIS in developed countries. Together, the benefits and harms relevant to HIS’s different mechanisms have been considered, and the fundamental challenges of them are addressed to design more efficient HIS in the future.
Design/methodology/approach
HIS has been used globally for numerous years and is now being used in a wide area. HIS is broadly used in clinical settings. Information technology (IT) and information system have been suggested as a required piece to solve the health-care-related issues. Hence, to improve HIS’s ability, this paper conducted a review method concentratating on research related to HIS until 2019. A total of 21 papers were recognized and examined as principal research for the summary.
Findings
The authors found that HIS can help in reduction of medical mistakes, enhancement doctors’ performance and increase in the quality of the care provided. HIS management can be used to provide better health-care services. Therefore, HIS must be sensible and use clear structures. The authors conclude that, generally, with an increase in awareness, acceptability and the need for HIS worldwide, there will be more strategies and approaches available.
Research limitations/implications
First, this paper provides an outline of the status of HIS. Second, it identifies some distinct research gaps that could be worth studying. Some flawless work may be removed because of applying some filters to select the original articles. Surveying all the papers on the topic of HIS is impossible, too.
Practical implications
Design and sustainability of HIS is still a big issue for most developing countries, despite its wide usage in the developed countries. The technology is changing rapidly, so the field should be reviewed regularly. This paper suggests a suitable framework that will guide HIS in the local conditions of developing countries.
Social implications
The government will be assisted by the suggested solving ways in its performance and design of electronic health-care projects.
Originality/value
The study brings the viewpoints on the state of HIS mechanisms in developing countries. The paper’s results can offer visions into future research requirements. By providing comparative information and analyzing the current growths in this area, this study will support researchers and professionals to understand the progress in HIS mechanisms better.