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Since the implementation of the regulatory inquiry system, research on its impact on information disclosure in the capital market has been increasing. This article focuses on a specific area of study using Chinese annual report inquiry letters as the basis. From a text mining perspective, we explore whether the textual information contained in these inquiry letters can help predict financial restatement behavior of the inquired companies.

Python was used to process the data, nonparametric tests were conducted for hypothesis testing and indicator selection, and six machine learning models were employed to predict financial restatements.

Some text feature indicators in the models that exhibit significant differences are useful for predicting financial restatements, particularly the proportion of formal positive words and stopwords, readability, total word count and certain textual topics. Securities regulatory authorities are increasingly focusing on the accounting and financial aspects of companies' annual reports.

This study explores the textual information in annual report inquiry letters, which can provide insights for other scholars into research methods and content. Besides, it can assist with decision making for participants in the capital market.

We use information technology to study the textual information in annual report inquiry letters and apply it to forecast financial restatements, which enriches the research in the field of regulatory inquiries.

The digital economy has become a new engine for economic development, promoting the upgrading and transformation of traditional industries as well as fostering emerging industries and forms of business. Nonetheless, how does the digital economy affect innovation? The research objective is to explore the specific impact of the digital economy on innovation output.

This paper innovatively adopts the dynamic panel data model (DPDM) to carry out an empirical study on the impact of the digital economy on innovation output, through the observation of 30 provincial-level administrative regions in China. Furthermore, the paper innovatively analyzes the impact of different dimensions of the digital economy on innovation output and the impact of the digital economy on different dimensions of innovation output.

It is found that the digital economy is conducive to boosting innovation output considering innovation continuity. Specifically, the driving impact of core industries and enterprise application of digital economy on innovation output is more prominent, but the driving impact of infrastructure and personal application on innovation output is not fully played. Meanwhile, the driving impact of the digital economy on the innovation output quality is more significant than that digital economy on the innovation output quantity.

This study employs a DPDM for the first time to investigate the specific impact of the digital economy on innovation output, and contributes to the existing literature on the digital economy and digital economy-driven innovation. The findings offer a comprehensive explanation for the impact of the digital economy on innovation output, which has reference value for the formulation of innovation policies driven by digital economy, thereby providing impetus for the sustained and stable development of China's economy.

To solve the obstacle detection problem in robot autonomous obstacle negotiation, this paper aims to propose an obstacle detection system based on elevation maps for three types of obstacles: positive obstacles, negative obstacles and trench obstacles.

The system framework includes mapping, ground segmentation, obstacle clustering and obstacle recognition. The positive obstacle detection is realized by calculating its minimum rectangle bounding boxes, which includes convex hull calculation, minimum area rectangle calculation and bounding box generation. The detection of negative obstacles and trench obstacles is implemented on the basis of information absence in the map, including obstacles discovery method and type confirmation method.

The obstacle detection system has been thoroughly tested in various environments. In the outdoor experiment, with an average speed of 22.2 ms, the system successfully detected obstacles with a 95% success rate, indicating the effectiveness of the detection algorithm. Moreover, the system’s error range for obstacle detection falls between 4% and 6.6%, meeting the necessary requirements for obstacle negotiation in the next stage.

This paper studies how to solve the obstacle detection problem when the robot obstacle negotiation.

Under the repeated action of the construction load, opening deformation and disturbed deformation occurred at the precast box culvert joints of the shield tunnel. The objective of this paper is to investigate the effect of construction vehicle loading on the mechanical deformation characteristics of the internal structure of a large-diameter shield tunnel during the entire construction period.

The structural response of the prefabricated internal structure under heavy construction vehicle loads at four different construction stages (prefabricated box culvert installation, curved lining cast-in-place, lane slab installation and pavement structure casting) was analyzed through field tests and ABAQUS (finite element analysis software) numerical simulation.

Heavy construction vehicles can cause significant mechanical impacts on the internal structure, as the construction phase progresses, the integrity of the internal structure with the tunnel section increases. The vertical and horizontal deformation of the internal structure is significantly reduced, and the overall stress level of the internal structure is reduced. The bolts connecting the precast box culvert have the maximum stress at the initial stage of construction, as the construction proceeds the stress distribution among the bolts gradually becomes uniform.

This study can provide a reference for the design model, theoretical analysis and construction technology of the internal structure during the construction of large-diameter tunnel projects.

Vehicle allocation problems (VAPs), which are frequently confronted in many transportation activities, primarily including but not limited to full truckload freight transportation operations, induce a significant economic impact. Despite the increasing academic attention to the field, literature still fails to match the needs of and opportunities in the growing industrial practices. In particular, the literature can grow upon the ideas on sustainability, Industry 4.0 and collaboration, which shape future practices not only in logistics but also in many other industries. This review has the potential to enhance and accelerate the development of relevant literature that matches the challenges confronted in industrial problems. Furthermore, this review can help to explore the existing methods, algorithms and techniques employed to address this problem, reveal directions and generate inspiration for potential improvements.

This study provides a literature review on VAPs, focusing on quantitative models that incorporate any of the following emerging logistics trends: sustainability, Industry 4.0 and logistics collaboration.

In the literature, sustainability interactions have been limited to environmental externalities (mostly reducing operational-level emissions) and economic considerations; however, emissions generated throughout the supply chain, other environmental externalities such as waste and product deterioration, or the level of stakeholder engagement, etc., are to be monitored in order to achieve overall climate-neutral services to the society. Moreover, even though there are many types of collaboration (such as co-opetition and vertical collaboration) and Industry 4.0 opportunities (such as sharing information and comanaging distribution operations) that could improve vehicle allocation operations, these topics have not yet received sufficient attention from researchers.

The scientific contribution of this study is twofold: (1) This study analyses decision models of each reviewed article in terms of decision variable, constraint and assumption sets, objectives, modeling and solving approaches, the contribution of the article and the way that any of sustainability, Industry 4.0 and collaboration aspects are incorporated into the model. (2) The authors provide a discussion on the gaps in the related literature, particularly focusing on practical opportunities and serving climate-neutrality targets, carried out under four main streams: logistics collaboration possibilities, supply chain risks, smart solutions and various other potential practices. As a result, the review provides several gaps in the literature and/or potential research ideas that can improve the literature and may provide positive industrial impacts, particularly on how logistics collaboration may be further engaged, which supply chain risks are to be incorporated into decision models, and how smart solutions can be employed to cope with uncertainty and improve the effectiveness and efficiency of operations.

This study aims to investigate the surface modification on 20CrMnTi gear steel individually treated by diamond-like carbon films and nitride coatings.

For this purpose, the mechanical properties of a-C:H, ta-C and AlCrSiN coatings are characterized by nano-indentation and scratch tests. The friction and wear behaviors of these three coatings are evaluated by ball-on-disc tribological experiments under dry contact conditions.

The results show that the a-C:H coating has the highest coating-substrate adhesion strength (495 mN) and the smoothest surface (Ra is about 0.045 µm) compared with the other two coatings. The AlCrSiN coating shows the highest mean coefficient of friction (COF), whereas the ta-C coating exhibits the lowest one (steady at about 0.16). The carbon-based coatings possess excellent self-lubricating properties compared with nitride ceramic ones, which effectively reduce the COF by about 64%. The major failure mode of carbon-based coatings in dry contact is slight abrasive wear. The damage of AlCrSiN coating is mainly adhesive wear and abrasive wear.

It is suggested that the carbon-based film can effectively improve the friction-reducing and wear resistance performance of the gear steel surface, which has a promising application prospect in the mechanical transmission field.

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-05-2023-0129/

Tourism is a labor-intensive sector with extensive links to other industries and plays a vital role in creating employment. This study aims to propose a new framework to analyze the intrinsic structure of the employment effects of tourism-related sectors and their drivers.

This study uses input–output and structural decomposition analysis (IO-SDA) to quantify the employment effects of tourism-related sectors and their driving mechanisms based on China’s I-O tables of 2002, 2007, 2012 and 2017.

The results show a declining trend in the intensity of direct or indirect employment effects in tourism-related sectors, indicating a decreasing number of jobs directly or indirectly required to create a unit of tourism output. Among tourism-related sectors, catering has the highest intensity of indirect employment effects over the study period. Catering stimulates the indirect employment of agriculture, forestry, animal husbandry, fishery and food and tobacco manufacturing. The decomposition analysis reveals that final demand is the largest contributor to the increase in tourism employment, while technological progress shifts from an employment-creation effect in 2002–2012 to an employment-destruction effect in 2012–2017.

This study proposes a new analytical framework to investigate the structural proportional relationship between the direct and indirect employment effects of various tourism-related sectors and their dynamic changes. Doing so, it provides valuable references for policymakers to promote tourism employment.

旅游相关部门就业效应的驱动因素：以中国为例

摘要

旅游业是一个劳动密集型部门, 与其他国民经济部门有着广泛的联系, 这在创造就业方面发挥着重要作用。本研究旨在建立一个框架, 分析旅游相关部门就业效应的内在结构及其驱动因素。

本研究基于中国2002年、2007年、2012年和2017年的投入产出表, 引入投入产出和结构分解分析（IO-SDA）法量化了旅游相关行业的就业效应及其变化的驱动机制。

旅游相关部门的直接或间接就业强度呈下降趋势, 可见创造一个单位的旅游产出所需的直接或间接工作数量在减少。在旅游相关部门中, 餐饮部门在研究期内的间接就业效应强度最高, 主要带动了农、林、牧、渔业和食品及烟草制造业的间接就业。旅游就业效应变动的驱动因素中, 最终需求是旅游就业效应增加的最大贡献者, 技术效应从2002-2012年期间的就业创造效应转变为2012-2017年期间的就业破坏效应。

本研究建立了一个全新的分析框架, 可以揭示各个旅游相关部门的直接和间接就业效应之间的结构比例关系及其动态变化。对旅游就业效应的驱动因素分析可以为政策制定者提供针对性的建议, 以促进旅游就业。

Factores que impulsan los efectos del empleo en los sectores relacionados con el turismo: El caso de China continental

Resumen

El turismo es un sector intensivo en mano de obra con amplios vínculos con otras industrias y desempeña un papel vital en la creación de empleo. Este estudio propone un nuevo marco para analizar la estructura intrínseca de los efectos en el empleo de los sectores relacionados con el turismo y sus impulsores.

Este estudio utiliza el análisis de entrada-salida (input-output) y de descomposición estructural (structural decomposition) (IO-SDA) para cuantificar los efectos sobre el empleo en los sectores relacionados con el turismo y sus mecanismos impulsores, basándose en las tablas input-output de China de 2002, 2007, 2012 y 2017.

Los resultados muestran una tendencia a la baja en la intensidad de los efectos directos o indirectos del empleo en los sectores relacionados con el turismo, lo que indica un número cada vez menor de puestos de trabajo directos o indirectos necesarios para crear una unidad de producción turística. Entre los sectores relacionados con el turismo, la restauración tiene la mayor intensidad de efectos indirectos sobre el empleo durante el periodo de estudio. La restauración estimula el empleo indirecto de la agricultura, la silvicultura, la ganadería, la pesca y la fabricación de alimentos y tabaco. El análisis de descomposición revela que la demanda final es la que más contribuye al aumento del empleo turístico, mientras que el progreso tecnológico pasa de ser un efecto de creación de empleo en 2002-2012 a un efecto de destrucción de empleo en 2012-2017.

Este estudio propone un nuevo marco analítico para investigar la relación estructural proporcional entre los efectos directos e indirectos del empleo de varios sectores relacionados con el turismo y sus cambios dinámicos. De este modo, proporciona valiosas referencias para que los responsables políticos promuevan el empleo en el sector turístico.