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The impact of rolling on the performance of micro arc oxidation (MAO) coatings on ZM5 alloy has been underreported. The purpose of this study is to explore the correlation between rolling and the failure mechanism of MAO coatings in greater depth.

The influence of rolling on the corrosion and wear properties of MAO coating was investigated by phase structure, bond strength test (initial bond strength and wet adhesion), electrochemical impedance spectroscopy and wear test. The change of the surface electrochemical properties was studied by first principles analysis.

The results showed that the MAO coating on rolled alloy had better corrosion and wear resistance compared to cast alloy, although the structure and component content of two kinds of MAO coating are nearly identical. The difference in interface bonding between MAO coating and Mg substrate is the primary factor contributing to the disparity in performance between the two types of samples. Finally, the impact of the rolling process on MAO coating properties is explained through first-principle calculation.

A comprehensive explanation of the impact of the rolling process on MAO coating properties will provide substantial support for enhancing the application of Mg alloy anticorrosion.

This paper examines diverging views on the Chongqing model, the policy experiment led by Bo Xilai from 2007 to 2012 that was famous for its “red songs” and the campaign against organized crime. It has impressed both the supporters of socialist identity of China and the supporters of liberal identity and led to an intense debate concerning China’s path of development. This paper attempts to discuss and clarify to what extent the Chongqing model represented a genuine socialist experiment and the implications of the model for China’s future.

The measurement of heat flux is of importance to the development of aerospace engine as basic physical quantities in extreme environment. Heat radiation is one of the basic forms of heat transfer phenomenon. The structure optimizing can improve the performance and infrared absorptivity of the thin film sensor.

This paper designed one kind of thin film heat flux sensor (HFS) with antireflective coating based on transparent conductive oxide thermopile. The introduced membrane structure is so thin that it has little impact on sensor performance. Fabrication of thin film sensors were fabricated by physical vapor deposition (PVD) process.

The steady-state and dynamic response characteristics of the HFS were investigated by calibration platform. The experimental results shown that the absorptivity of the membrane structure (for1070nm) improved compared with that before optimization. The sensitivity of heat flux gauge was 48.56 µV/ (kW/m2) and its frequency response was determined to be about 1980 Hz.

The thin film HFS uses thermopile based on Indium Tin Oxid and In2O3. The antireflective coating is introduced to hot endpoint of HFS to improve sensitivity on laser thermal source. The infrared optical properties of membrane layer structure were investigated. The steady-state and the transient response characteristics of the heat flux sensor were also investigated.

This paper aims to establish the wideband model of a sub-module in a modular multilevel converter (MMC) and analyze the switch transients of the sub-module.

The paper builds an MMC sub-module test circuit and conducts dynamic tests both with and without the bypass thyristor. Then, it builds the wideband model of the MMC sub-module and extracts the model parameters. Finally, based on the wideband model, it simulates the switch transients and analyzes the oscillation mechanism.

The dynamic testing shows the bypass thyristor will add oscillations during switch transients, especially during the turn-on process. The thyristor acts like a small capacitor and reduces the total capacitor in the turn-on circuit loop, thus causing under-damped oscillations.

This paper found that the bypass thyristor will influence the MMC sub-module switch transients under certain circumstances. This paper proposes a partial inductance extraction procedure for the MMC sub-module and builds a wideband model of the sub-module. The wideband model is used to analyze and explain the switch transients, and can be further used for insulated gate bipolar transistor switch oscillation inhibition and sub-module design optimization.

This paper aims to examine the indirect tax reform process in China. Specifically, it examines the reform of business tax to value-added tax. Inefficiencies within the new tax system are identified and discussed. The “business tax to value-added tax” reform was seen as an essential element in promoting the economic transition and stimulating the service industries (Jin and Jin, 2013).

The paper uses archival and current literature. In undertaking the study, the different periods of indirect tax are examined, prior to 1994, 1994-2012, the changes from 2012 culminating in the new 2017 regime. Attributes of “good” value-added tax (VAT) systems are covered as well as a comparison with New Zealand’s goods and services tax (GST).

The paper finds that to align with the international trend of indirect tax development and more efficiently accomplish the economic transition China needs to build a more neutral VAT system with fewer reduced rates and exemptions and the tax system have created tax inefficiencies and increased the compliance cost. VAT is imposing an increasingly significant impact on China’s national economy and industrial structure as well as accountants.

This is the first study that analyses the indirect tax reforms that are currently being implemented in China and as such has lessons for China but also for VAT/GST in general. We should not forget how special New Zealand’s GST is and the clarity of focus of those who implemented it!

High-nitrogen steel is a common material for the manufacture of drilling equipment such as drill collars. However, its poor surface properties often limit its applications. The purpose of this paper is to find a way to enhance the surface performance of high-nitrogen steel, which is expected to improve the wear resistance of high-nitrogen steel.

The CoCrNi and CoCrFeNi medium-entropy alloy (MEA) coatings were prepared on high-nitrogen steel substrate by laser cladding technology. The microstructure, phase composition and element distribution of the fabricated coatings were investigated using scanning electronic microscopy, electron backscatter diffraction and X-ray diffraction. The phase structure, phase stability and structural stability of the CoCrNi and CoCrFeNi MEAs were investigated in combination with phase diagram calculation and molecular dynamics. Then the wear tests were carried out for coatings.

The results show that both prepared MEA coatings have good quality and contain a single face-centered cubic phase. The wear performance of MEA coatings is improved by the refinement of grain size and the increase of dislocation density. Due to the addition of Fe atoms, the lattice distortion of the CoCrFeNi system increased, resulting in a higher dislocation density of the coating. Cr atoms in the CoCrFeNi system are the largest, and the local lattice distortions induced by them are greater. Through this study, MEA coatings with high hardness can be expanded to drilling field applications.

CoCrFeNi and CoCrNi MEA coatings were successfully prepared on the surface of high-nitrogen steel for the first time without obvious defects. The micromorphology and grain orientation of the different kinds of coatings were discussed in detail. The hardness-strengthening mechanism and structure stability of the coatings were illustrated by experiments and molecular dynamics simulations.

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-04-2024-0116/

Gallic acid is a substance that is widely found in nature. Initially, it was only used as a corrosion inhibitor to retard the rate of corrosion of metals. In recent years, with intensive research by scholars, the modification of coatings containing gallic acid has become a hot topic in the field of metal protection. This study aims to summarize the various preparation methods of gallic acid and its research progress in corrosion inhibitors and coatings, as well as related studies using quantum chemical methods to assess the predicted corrosion inhibition effects and to systematically describe the prospects and current status of gallic acid applications in the field of metal corrosion inhibition and protection.

First, the various methods of preparation of gallic acid in industry are understood. Second, the corrosion inhibition principles and research progress of gallic acid as a metal corrosion inhibitor are presented. Then, the corrosion inhibition principles and research progress of gallic acid involved in the synthesis and modification of various rust conversion coatings, nano-coatings and organic resin coatings are described. After that, studies related to the evaluation and prediction of gallic acid corrosion inhibition on metals by quantum chemical methods are presented. Finally, new research ideas on gallic acid in the field of corrosion inhibition and protection of metals are summarized.

Gallic acid can be used as a corrosion inhibitor or coating in metal protection.

There is a lack of research on the synergistic improvement of gallic acid and other substances.

The specific application of gallic acid in the field of metal protection was summarized, and the future research focus was put forward.

To the best of the authors’ knowledge, this paper systematically expounds on the research progress of gallic acid in the field of metal protection for the first time and provides new ideas and directions for future research.

As a relationship‐oriented culture, customer‐firm relationship plays an important role in consumer decision making process in China. Moreover, there are significant regional differences of Chinese consumers in terms of relationship proneness and its impact on relationship marketing outcomes. The purpose of this paper is to examine the differences of relationship proneness and its effect on relational satisfaction, relationship commitment and benefits between consumers from north and south of mainland China.

Based on previous research and relationship marketing theories, a series of hypotheses were developed comparing the two populations on relationship‐related variables. Data were collected from two cities of China using survey method.

Regional differences exist between the two groups of Chinese consumers in relationship proneness, commitment, trust, and relationship benefits perceptions. Gender differences also exist. Relationship proneness interacts with region resulting in moderating effects on relationship marketing outcomes.

This research has treated two groups of Chinese consumers as cohorts and individual differences are not taken into consideration. The sample includes only graduate students whose attitudes toward relationship marketing may deviate from average consumers of the country as they have higher education levels but lower income levels.

The findings of the research provide managerial implications for marketing segmentation in China. International and domestic marketers should consider using different marketing strategies on consumers from different regions of China.

The paper confirms the regional differences of Chinese consumers in relationship proneness, trust, relationship benefits and commitment. The paper contributes to the relationship marketing literature by relating consumer relationship proneness to relationship benefits, and confirming the moderating effect of relationship proneness on relationship benefits and relationship commitment.

The purpose of this study is to provide evidence that government financing behavior has an impact on the outward foreign direct investment (OFDI) of enterprises.

This paper uses debt data from local government financing vehicles to measure the local government debt in China. Based on the data of listed manufacturing firms in China from 2010 to 2018, this paper uses the Tobit model to verify the impact of local government debt and firms' OFDI.

The results indicate that local government debt impedes firms' OFDI, with a more pronounced impact on state-owned enterprises (SOEs) and those with higher political connections. Furthermore, our study suggests that the dampening effect of local governments on firms' OFDI is mitigated in regions following the implementation of the Local Government Debt Management Act.

This study verifies the negative impact of local government debt activity on firms' overseas investments. This is not due to debt crowding out, but rather to the fact that local governments prefer to keep resources locally to stimulate the economy. This paper offers novel insights into the theoretical mechanisms by which local government behavior influences firms' investment activities in emerging markets.

Service providers on highly competitive online outsourcing platforms employ various signals to entice buyers to make online purchases. One such signal—the solution exemplars—attracts attention through depictions of exemplary prior work completed by the service providers. Unfortunately, it is not known the extent to which solution exemplar characteristics affect sales performance nor is it clear how such signals perform in the presence of complementary signals such as service provider expertise. This paper explores these issues.

Extending signaling theory, the authors develop a model to explore the effects of solution exemplar characteristics (i.e. exemplar quantity, exemplar diversity and exemplar popularity) on sales performance under the moderating impact of service provider expertise. The authors test the model using proprietary data from ZBJ.com, a leading online outsourcing platform in China.

Exemplar quantity and exemplar popularity positively affect sales performance; exemplar diversity has no significant impact on sales performance and service provider expertise positively moderates the relationships between exemplar quantity, exemplar popularity and sales performance.

This work makes several significant contributions. First, the authors enrich the research on signals in online outsourcing by exploring the impact of solution exemplar characteristics on sales performance. Second, the authors analyze three solution exemplar characteristics: exemplar quantity, exemplar diversity and exemplar popularity. Third, this work shows that service provider expertise moderates the relationship between solution exemplar characteristics and sales performance. Important practical implications for both online outsourcing platforms and service providers are discussed.