In order to solve many new problems in the planning and design of university sports venues, in this study, the planning and design of university sports venues in China with the…
Abstract
In order to solve many new problems in the planning and design of university sports venues, in this study, the planning and design of university sports venues in China with the method of audience emotional experience are mainly studied. Based on the existing theories and practices of campus planning, in this study, the ideas of meeting the needs of university sports activities, shaping the campus environment and exploring the development of planning and design of university sports venue is put forward. At the same time, the theory and specific practices of the overall planning and design of university sports venues is also proposed. The original intention of the planning and design is to expect that the planning and design of university sports venues can be implemented and reflected in the construction, use and operation of the project. Therefore, it is helpful to build a harmonious and complete space environment on the campus, to integrate the campus into the urban environment organically, and to achieve the goal of sustainable development of university sports venues through resource sharing.
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To explore the landscape planning of the comprehensive sports stadium and the football field, the similarities and differences between the comprehensive sports stadium and the…
Abstract
To explore the landscape planning of the comprehensive sports stadium and the football field, the similarities and differences between the comprehensive sports stadium and the football field landscape design and the general park design were analyzed by GIS technology. Special factors were discussed in the design of the complex sports stadium and football field. The treatment methods and principles of these special factors were analyzed. The results showed that their characteristics were created while meeting the functional requirements of each space. The local history and cultural scene left a deep impression on the viewers. Therefore, the design of sports facilities is consistent with the overall landscape effect. During the transformation of the base, the relationship between the original landform protection and development of the base is emphasized. This provides information and assistance for the comprehensive sports stadium and football field landscape design.
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Zhonghui Hu, Ho Kwong Kwan, Yingying Zhang and Jinsong Li
This study tested a holistic model that investigated the interaction effect of negative mentoring experiences and moqi (pronounced “mò-chee”) with a mentor—where moqi refers to a…
Abstract
Purpose
This study tested a holistic model that investigated the interaction effect of negative mentoring experiences and moqi (pronounced “mò-chee”) with a mentor—where moqi refers to a situated state between two parties in which one party understands and cooperates well with the other party without saying a word—on the protégés’ turnover intention, along with the mediating role of protégés’ harmonious work passion.
Design/methodology/approach
Data were collected from 281 protégés through a three-wave questionnaire survey with a 1-month lag between waves. We used a hierarchical multiple regression and bootstrapping analysis to test our hypotheses.
Findings
Our results support the mediating effect of harmonious work passion on the positive relationship between protégés’ negative mentoring experiences and turnover intention. In addition, our analysis confirmed that moqi with the mentor amplifies both the impact of protégés’ negative mentoring experiences on harmonious work passion and the indirect effect of negative mentoring experiences on protégés’ turnover intention via harmonious work passion.
Originality/value
By demonstrating the interaction effect of protégés’ negative mentoring experiences and moqi with their mentor on turnover intention, as well as the mediating role of harmonious work passion, this study expands our understanding of the mechanism and boundary condition of the effect of negative mentoring experiences and provides inspiration and guidance for mentoring practices.
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Mao-Lin Shi, Liye Lv and Lizhang Xu
Extreme support vector regression (ESVR) has been widely used in the design, analysis and optimization of engineering systems of its fast training speed and good computational…
Abstract
Purpose
Extreme support vector regression (ESVR) has been widely used in the design, analysis and optimization of engineering systems of its fast training speed and good computational ability. However, the ESVR model is only able to utilize one-fidelity information of engineering system. To solve this issue, this paper extends extreme support vector regression (ESVR) to a multi-fidelity surrogate (MFS) model which can make use of a few expensive but higher-fidelity (HF) samples and a lot of inaccurate but cheap low-fidelity (LF) samples, named ESVR-MFS.
Design/methodology/approach
In the ESVR-MFS model, a kernel matrix is designed to evaluate the relationship between the HF and LF samples. The root mean square error of HF samples is used as the training error metric, and the optimal hyper-parameters of the kernel matrix are obtained through a heuristic algorithm.
Findings
A number of numerical problems and three engineering problems are used to compare the ESVR-MFS model with the single-fidelity ESVR model and two benchmark MFS models. The results show that the ESVR-MFS model exhibits competitive performance in both numerical cases and practical cases tested in this work.
Practical implications
The proposed approach exhibits great capability for practical multi-fidelity engineering design problems.
Originality/value
A MFS model is proposed based on ESVR, which can make full use of the advantages of both HF data and LF data to achieve optimal results at same or lower cost.
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Hu Dan Semba and Lefei Wu
The Chinese data setting allows researchers to explore the influence of local versus national (central) government ownership on companies. This study aims to examine the influence…
Abstract
Purpose
The Chinese data setting allows researchers to explore the influence of local versus national (central) government ownership on companies. This study aims to examine the influence of government ownership (local versus national) and auditor choice (choosing larger or smaller firms) on audit pricing in China.
Design/methodology/approach
This study executed three panel data regressions to examine the two hypotheses using 19,626 observations from 2009 to 2017 in the Chinese data setting. This study also uses the Sobel test to investigate the moderating effect of auditor choice.
Findings
This study first examines whether choosing a large audit firm positively influences audit pricing and whether listed state-owned enterprises (SOEs) charge less audit fees to audit firms after controlling for various variables. However, the interaction influence of government ownership and audit firm size on audit pricing is positive, suggesting that a large audit firm charges a client company more, even if the client is an SOE. More importantly, when we divide SOEs into national- and local-SOEs, the results of the influence of auditor choice, government ownership and the interaction of government ownership on audit pricing are consistent (plus, minus, plus), and audit firms charge local-SOEs less than national-SOEs. Furthermore, from the additional analysis, this study finds that the strong auditor type has a moderate effect on the case of local-SOEs on audit pricing and local-SOEs choose smaller auditors.
Originality/value
Research on the differences between local and national government ownership is limited. This study adds empirical results from this perspective. In particular, the findings suggest a further audit pricing research direction to consider the influence of client companies’ ownership types and auditor choice, especially in countries with planned economies.
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Hui Lei, Shiyi Tang, Yuxin Zhao and Shou Chen
This study aims to explore the effect of digitalization on the promotion of enterprise R&D cooperation, and it analyzes the microimpact mechanism and boundary conditions of…
Abstract
Purpose
This study aims to explore the effect of digitalization on the promotion of enterprise R&D cooperation, and it analyzes the microimpact mechanism and boundary conditions of enterprise digitalization on enterprise R&D cooperation.
Design/methodology/approach
Based on survey data sourced from the World Bank Enterprise Surveys of the business environment of Chinese enterprises in 2012, this study applies multiple regression methods to test theoretical hypotheses.
Findings
Enterprise digitalization positively affects the breadth and intensity of enterprise R&D cooperation. Employees’ digital literacy plays an intermediary role between enterprise digitalization and enterprise R&D cooperation. The subordinate attributes of enterprises weaken the positive relationship between enterprise digitalization and the breadth and intensity of enterprise R&D cooperation. The shareholding of state-owned enterprises reinforces the positive relationship between digitalization and the intensity of enterprise R&D cooperation. However, such shareholding shows no significant regulatory effect on digitalization and the breadth of enterprise R&D cooperation.
Originality/value
Focusing on the digital transformation of the enterprise, this study discusses its impact mechanism on enterprise R&D cooperation, including the impact on the intensity and breadth of R&D cooperation. The study further examines the regulatory effect of organizational inertia on enterprise digital and R&D cooperation from two aspects: resource rigidity and routine rigidity. It emphasizes the significance of the digital literacy of employees in enterprise digitalization and discusses the micromechanism of enterprise digitalization and enterprise R&D cooperation.
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Hanwen Chen, Siyi Liu, Xin Liu and Jiani Wang
The paper aims to examine the corporate social responsibility (CSR) activity of audit firms.
Abstract
Purpose
The paper aims to examine the corporate social responsibility (CSR) activity of audit firms.
Design/methodology/approach
Using hand-collected data on all Chinese audit firms’ CSR activities from 2007 to 2020, this study constructs two measures to proxy for audit firms’ CSR engagement: a dummy variable to indicate whether an auditor engages in CSR activities in year t and the frequency with which auditors conduct CSR activities in year t. The authors use ordinary least squares regression as a baseline methodology, along with the entropy balancing method and instrumental variable approach to alleviate potential endogeneity concerns.
Findings
The baseline results show that socially responsible audit firms provide higher quality audit services than their counterparts. In particular, the authors find that clients audited by socially responsible audit firms are less likely to receive an aggressively clean opinion. Moreover, the findings suggest that CSR activities related to community and employees are more relevant in improving audit quality compared with those related to other dimensions of CSR. Further analyses show that capital markets and audit clients react positively to audit-firm CSR activity. Audit firms engaging in CSR increase their audit inputs in response to risky clients, as compared with their counterparts. Finally, cross-sectional analyses show that the positive relationship is more pronounced for non-Big 4 and non-industry experts and is attenuated by within-firm geographic dispersion. In terms of client characteristics, the positive effect of audit-firm CSR is stronger when their clients face the higher financial risk or have lower CSR awareness than others. Taken together, these findings are consistent with the ethical view of audit-firm CSR engagement.
Practical implications
The study advances investors’ understanding of audit-firm CSR engagement and helps them evaluate the credibility of audited financial reports. Besides, the findings may also help guide the audit firms to conduct more CSR activities and help guide the audit clients to choose CSR audit firms.
Originality/value
To the best of the authors’ knowledge, this study provides the first large-sample evidence by empirically examining the association between audit-firm CSR activity and audit service performance. Besides, this paper also explores audit-firm CSR activity from two competing perspectives, thereby providing a comprehensive understanding of this issue. Finally, this work responds to the call for more CSR research in emerging markets.