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The brake connector of an automobile is one important part in the brake system. How to measure the matching surface quality is a problem, because the matching surface is a cone surface and has a deep aperture structure.

A new measurement system is presented which could assure illumination and image with a special beam splitter. The worker could observe the matching surface by better image.

More objective evaluation is given with image processing method.

Now, this measurement system is used by Toyota (Tianjin) company and satisfied result is obtained.

This paper is an original work and focuses on an important issue in automobile production.

Customer relationship management (CRM) and business‐to‐business (B2B) are essential to the success of modern business. Although they are two different modules, they share many similarities. The integration of CRM and B2B will benefit all related parties in business processes, including sales, marketing, customer service, and information support. This article discusses the characteristics, similarities, and differences of B2B and CRM. It also explores the CRM‐B2B integration strategies, the current issues and their future development trends.

In recent years, China has been making progress in internationalizing its financial reporting system. However, it is believed that earnings management from legitimate accounting choices to fraud that violates generally accepted accounting principles, is common in the mainland. The purpose of this study is to identify the most frequently used earnings management techniques in China and the underlying factors that motivate firms to engage in earnings management.

Data were gained through a questionnaire sent to managers and accountants in mainland Chinese companies.

The results show that the size and form of ownership of companies materially influence earnings management incentives and techniques in China. Public ownership companies have stronger incentives to manage earnings for management compensation, while private ownership companies pay more attention to tax expense savings. Also, several popular techniques employed in China are revealed.

This study presents a general picture of earnings management in China by surveying the opinions of accountants and financial managers in Chinese companies.

In today’s dynamic and changing environment, companies have a strong need to create or sustain their competitive advantages. In order to be competitive, companies need to be responsive and closer to the customers, and deliver value‐added products and services as quickly as possible. Companies also need to be able to support organizational information needs faster and better than their competitors. These goals can be realized by applying two emerging information technologies: enterprise resource planning (ERP) supporting business process integration; and data warehousing supporting data integration. Companies with the further integration of ERP and data warehousing will have great advantages in the competitive environment. Two cases have been studied and presented to illustrate its values.

The purpose of the paper is the identification of the main factors affecting the cost of urban air mobility (UAM) based on results of ASSURED-UAM project. These factors can be found among such cost areas as investments (infrastructure, aircraft), operational, energy, end of life, delay and environmental. Once determined, they can be of great value for all UAM stakeholders, including manufacturers, urban planners and air service providers.

The obtained results were based on the outcomes of ASSURED-UAM project. Having the information about the magnitude of each cost category, we were able to identify the most costly factors of UAM. As a result, it was possible to suggest feasible cost reduction means.

For each cost category, there is the possibility to lower its value among the total cost of UAM. Each cost category has its own cost reduction means. It is vital however that the obtained results depend strongly on the assumptions made at the beginning of cost calculations.

The value of this paper is the identification of key UAM costs reduction means which may be found beneficial for all UAM stakeholders involved in the development of UAM infrastructure and services.

The main aim of this paper is to establish a reasonable and scientific evaluation index system to assess the high quality and full employment (HQaFE).

This paper uses a novel Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) multi-criteria framework to evaluate the quality and quantity of employment, wherein the integrated weights of attributes are determined by the combined the Criteria Importance Through Inter-criteria Correlation (CRITIC) and entropy approaches.

Firstly, the gap in the Yangtze River Delta in employment quality is narrowing year by year; secondly, employment skills as well as employment supply and demand are the primary indicators that determine the HQaFE; finally, the evaluation scores are clearly hierarchical, in the order of Shanghai, Jiangsu, Zhejiang and Anhui.

A scientific and reasonable evaluation index system is constructed. A novel CRITIC-entropy-TOPSIS evaluation is proposed to make the results more objective. Some policy recommendations that can promote the achievement of HQaFE are proposed.

The purpose of this study is to provide a systematic literature review on taxonomy alignment methods in information science to explore the common research pipeline and characteristics.

The authors implement a five-step systematic literature review process relating to taxonomy alignment. They take on a knowledge organization system (KOS) perspective, and specifically examining the level of KOS on “taxonomies.”

They synthesize the matching dimensions of 28 taxonomy alignment studies in terms of the taxonomy input, approach and output. In the input dimension, they develop three characteristics: tree shapes, variable names and symmetry; for approach: methodology, unit of matching, comparison type and relation type; for output: the number of merged solutions and whether original taxonomies are preserved in the solutions.

The main research implications of this study are threefold: (1) to enhance the understanding of the characteristics of a taxonomy alignment work; (2) to provide a novel categorization of taxonomy alignment approaches into natural language processing approach, logic-based approach and heuristic-based approach; (3) to provide a methodological guideline on the must-include characteristics for future taxonomy alignment research.

There is no existing comprehensive review on the alignment of “taxonomies”. Further, no other mapping survey research has discussed the comparison from a KOS perspective. Using a KOS lens is critical in understanding the broader picture of what other similar systems of organizations are, and enables us to define taxonomies more precisely.

Guided by the affect theory of social exchange, this study aims to examine the affective process underlying the impact of customer cooperation on hotel frontline employees’ prosocial service behavior. Job autonomy was tested as a boundary condition.

A mix-mode quantitative survey collected data from 818 frontline employees in 14 upscale hotels across China. Data were analyzed using structural equation modeling to test the research hypotheses.

Results suggest that customer cooperation influences employees’ prosocial service behavior directly and indirectly via employees’ positive affect. Contrary to expectations, job autonomy weakened the relationships among customer cooperation, positive affect and employees’ extra-role customer service but did not moderate the impacts of customer cooperation and positive affect on employees’ role-prescribed customer service.

As an initial attempt to investigate the effects of customer cooperation on two types of frontline employees’ prosocial behavior, this study broadens the application of the affect theory of social exchange and contributes to an understanding of the theory’s boundary conditions by testing a framework under the contextual condition of job autonomy.

This study examines the influence of CEO characteristics on firm innovation within the Australian market, using R&D expenditure as a proxy for innovation. The aim is to analyze how factors such as CEO gender, educational background and dual roles (CEO-chairman) impact firms' R&D investment across various industries.

Panel and Tobit regression models are employed to assess the relationship between CEO characteristics and R&D expenditure. The study controls for endogeneity and applies firm-level control variables to ensure robustness, examining CEO traits like gender, educational qualifications and CEO-chairman duality.

The study reveals that CEO gender and educational level significantly impact firm innovation, particularly R&D expenditure, compared to other characteristics like CEO-chairman duality. Female CEOs and those with PhD degrees are associated with higher R&D spending, with variations across industries such as basic materials and healthcare.

The study is limited by its focus on Australian firms and the time span of 2006–2016. Additionally, mixed results for CEO-chairman duality and CEO location may reduce the generalizability of the findings across all industries on the ASX.

The findings highlight the importance of gender diversity and CEO education in driving firm innovation. Companies aiming to enhance competitiveness and performance through R&D activities, especially in industry-specific contexts, should consider these CEO characteristics.

This study provides novel insights by analyzing the impact of CEO characteristics, such as gender and education level, on firm innovation in the underexplored Australian market. By using R&D expenditure as a proxy for innovation and employing both panel and Tobit regression models, it highlights the significance of CEO traits, particularly in specific industries. The findings emphasize the stronger influence of CEO gender and educational level compared to CEO-chairman duality and location, offering valuable implications for gender diversity and industry-specific innovation strategies in enhancing firm competitiveness.

This study aims to assess the mediating and driving roles of knowledge cooperation in the effectiveness of G60 Sci-tech Innovation Corridor (G60 STIC) for regional collaborative innovation within the knowledge economy context. Furthermore, it focuses on whether knowledge cooperation is more effective than resource cooperation in terms of spatial spillover and its mediating effects on collaborative innovation.

This study employs multiple statistical and econometric approaches, including social cooperation network, Super-DEA, spatial difference-in-difference model (SDID) and mediating effect model, to measure the effectiveness of knowledge cooperation and resource cooperation paths within the framework of the G60 STIC on regional collaborative innovation in the Yangtze River Delta region (YRD) from 2002 to 2022.

First, the knowledge cooperation networks validate the strengthening of collaborative innovation is primarily centred on provincial cities and leading manufacturing locales, with smaller cities radiating outwards from these centres. The knowledge cooperation network was generally stronger than the resource cooperation network. Second, the G60 STIC significantly enhances collaborative innovation efficiency by intensifying knowledge, resource and interactive cooperation networks. Third, within the context of the knowledge economy, knowledge cooperation presents a stronger spillover and mediating effect in stimulating collaborative innovation than resource cooperation.

This study clarifies the existence of a knowledge cooperation network and its mediating role in stimulating the effectiveness of strategic, innovative platforms on collaborative innovation. This further verifies the stronger role of the knowledge cooperation than the resource cooperation, which serves as a vital element in promoting strategic innovative platforms to optimise collaborative innovation.