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Article
Publication date: 18 October 2023

Sisi Zou and Catriona Paisey

The purpose of this paper is to examine the alternative accounts produced by Green Earth Volunteers (GEV), a Chinese environmental non-governmental organisation, over a 10-year…

Abstract

Purpose

The purpose of this paper is to examine the alternative accounts produced by Green Earth Volunteers (GEV), a Chinese environmental non-governmental organisation, over a 10-year period in the context of their campaign to create visibilities about hydroelectric dam projects along the Chang Jiang.

Design/methodology/approach

Drawing on conceptions of the human–nature relationship, including those evident in ancient Chinese philosophy and mythology, and the Chinese way of viewing and resolving conflict, this paper offers an interpretive analysis of the alternative accounts of GEV in terms of their form and content.

Findings

In terms of their content, the alternative accounts reflect elements of interrelated thinking, being underpinned by a recognition of the relationship between humans and nature, which is evident in Confucianism, Taoism and ancient Chinese mythology. The strategies adopted by GEV are a non-confrontational but feasible way to promote their ecological beliefs in the Chinese context.

Practical implications

The study suggests that social and environmental accounting (SEA) in developing countries is steeped in local cultural and philosophical traditions that need to be considered and incorporated into the design of alternative accounts.

Originality/value

The study contributes to the very limited literature that offers qualitative analyses of SEA in developing countries.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 26 January 2024

Alana Vandebeek, Wim Voordeckers, Jolien Huybrechts and Frank Lambrechts

The purpose of this study is to examine how informational faultlines on a board affect the management of knowledge owned by directors and the consequences on organizational…

1315

Abstract

Purpose

The purpose of this study is to examine how informational faultlines on a board affect the management of knowledge owned by directors and the consequences on organizational performance. In this study, informational faultlines are defined as hypothetical lines that divide a group into relatively homogeneous subgroups based on the alignment of several informational attributes among board members.

Design/methodology/approach

The study uses unique hand-collected panel data covering 7,247 board members at 106 publicly traded firms to provide strong support for the hypothesized U-shaped relationship. The authors use a fixed effects approach and a system generalized method of moments approach to test the hypothesis.

Findings

The study finds that the relationship between informational faultlines on a board and organizational performance is U shaped, with the least optimal organizational performance experienced when boards have moderate informational faultlines. More specifically, informational faultlines within boards are negatively related to organizational performance across the weak-to-moderate range of informational faultlines and positively related to organizational performance across the moderate-to-strong range.

Research limitations/implications

By explaining the mechanisms through which informational faultlines are related to organizational performance, the authors contribute to the literature in a number of ways. By conceptualizing how the management of knowledge plays an important role in the particular setting of corporate boards, the authors add not only to literature on knowledge management but also to the faultline and corporate governance literature.

Originality/value

This study offers a rationale for prior mixed findings by providing an alternative theoretical basis to explain the effect of informational faultlines within boards on organizational performance. To advance the field, the authors build on the concept of knowledge demonstrability to illuminate how informational faultlines affect the management of knowledge within boards, which will translate to organizational performance.

Details

Journal of Knowledge Management, vol. 28 no. 11
Type: Research Article
ISSN: 1367-3270

Keywords

Article
Publication date: 3 July 2024

Qian Wang, Yan Wan, Feng Feng, Ziqing Peng and Jing Luo

Public reviews on educational robots are of great importance for the design, development and management of the most advanced robots with an educational purpose. This study…

Abstract

Purpose

Public reviews on educational robots are of great importance for the design, development and management of the most advanced robots with an educational purpose. This study explores the public attitudes and emotions toward educational robots through online reviews on Weibo and Twitter by using text mining methods.

Design/methodology/approach

Our study applied topic modeling to reveal latent topics about educational robots through online reviews on Weibo and Twitter. The similarities and differences in preferences for educational robots among public on different platforms were analyzed. An enhanced sentiment classification model based on three-way decision was designed to evaluate the public emotions about educational robots.

Findings

For Weibo users, positive topics tend to the characteristics, functions and globalization of educational robots. In contrast, negative topics are professional quality, social crisis and emotion experience. For Twitter users, positive topics are education curricula, social interaction and education supporting. The negative topics are teaching ability, humanistic care and emotion experience. The proposed sentiment classification model combines the advantages of deep learning and traditional machine learning, which improves the classification performance with the help of the three-way decision. The experiments show that the performance of the proposed sentiment classification model is better than other six well-known models.

Originality/value

Different from previous studies about attitudes analysis of educational robots, our study enriched this research field in the perspective of data-driven. Our findings also provide reliable insights and tools for the design, development and management of educational robots, which is of great significance for facilitating artificial intelligence in education.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 6 May 2024

Suyun Liu, Hu Liu, Ningning Shao, Zhijun Dong, Rui Liu, Li Liu and Fuhui Wang

Polyaniline (PANI) has garnered attention for its potential applications in anticorrosion fields because of its unique properties. Satisfactory outcomes have been achieved when…

Abstract

Purpose

Polyaniline (PANI) has garnered attention for its potential applications in anticorrosion fields because of its unique properties. Satisfactory outcomes have been achieved when using PANI as a functional filler in organic coatings. More recently, research has extensively explored PANI-based organic coatings with self-healing properties. The purpose of this paper is to provide a summary of the active agents, methods and mechanisms involved in the self-healing of organic coatings.

Design/methodology/approach

This study uses specific doped acids and metal corrosion inhibitors as active and self-healing agents to modify PANI using the methods of oxidation polymerization, template synthesis, nanosheet carrier and nanocontainer loading methods. The anticorrosion performance of the coatings is evaluated using EIS, LEIS and salt spray tests.

Findings

Specific doped acids and metal corrosion inhibitors are used as active agents to modify PANI and confer self-healing properties to the coatings. The coatings’ active protection mechanism encompasses PANI’s own passivation ability, the adsorption of active agents and the creation of insoluble compounds or complexes.

Originality/value

This paper summarizes the active agents used to modify PANI, the procedures used for modification and the self-healing mechanism of the composite coatings. It also proposes future directions for developing PANI organic coatings with self-healing capabilities. The summaries and proposals presented may facilitate large-scale production of the PANI organic coatings, which exhibit outstanding anticorrosion competence and self-healing properties.

Details

Anti-Corrosion Methods and Materials, vol. 71 no. 4
Type: Research Article
ISSN: 0003-5599

Keywords

Article
Publication date: 13 September 2024

Qiuhan Wang and Xujin Pu

This research proposes a novel risk assessment model to elucidate the risk propagation process of industrial safety accidents triggered by natural disasters (Natech), identifies…

Abstract

Purpose

This research proposes a novel risk assessment model to elucidate the risk propagation process of industrial safety accidents triggered by natural disasters (Natech), identifies key factors influencing urban carrying capacity and mitigates uncertainties and subjectivity due to data scarcity in Natech risk assessment.

Design/methodology/approach

Utilizing disaster chain theory and Bayesian network (BN), we describe the cascading effects of Natechs, identifying critical nodes of urban system failure. Then we propose an urban carrying capacity assessment method using the coefficient of variation and cloud BN, constructing an indicator system for infrastructure, population and environmental carrying capacity. The model determines interval values of assessment indicators and weights missing data nodes using the coefficient of variation and the cloud model. A case study using data from the Pearl River Delta region validates the model.

Findings

(1) Urban development in the Pearl River Delta relies heavily on population carrying capacity. (2) The region’s social development model struggles to cope with rapid industrial growth. (3) There is a significant disparity in carrying capacity among cities, with some trends contrary to urban development. (4) The Cloud BN outperforms the classical Takagi-Sugeno (T-S) gate fuzzy method in describing real-world fuzzy and random situations.

Originality/value

The present research proposes a novel framework for evaluating the urban carrying capacity of industrial areas in the face of Natechs. By developing a BN risk assessment model that integrates cloud models, the research addresses the issue of scarce objective data and reduces the subjectivity inherent in previous studies that heavily relied on expert opinions. The results demonstrate that the proposed method outperforms the classical fuzzy BNs.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 3 June 2024

Maosheng Wen, En Zhu Hu, Xingpeng Fei and Kunhong Hu

This paper aims to use an ionic liquid (IL, [HMIM]PF6) to improve the lubrication performance of liquid metal (LM) as a lithium grease additive and to expand the application range…

Abstract

Purpose

This paper aims to use an ionic liquid (IL, [HMIM]PF6) to improve the lubrication performance of liquid metal (LM) as a lithium grease additive and to expand the application range of LM.

Design/methodology/approach

In this paper, the different mass ratios of [HMIM]PF6/LM mixtures were added into the lithium grease on a four-ball tribo-meter to investigate the effects of its tribological behavior. Scanning electron mircoscope/energy dispersive spectroscopy and X-ray photoelectron spectroscopy were used to reveal the anti-wear and friction-reducing mechanism of the additives.

Findings

When the load was used at 461 N, the average coefficient of friction (ACOF) and average wear scar diameter (AWSD) of steel ball Lubricated with grease with an optimal ratio of 2:3 ([HMIM]PF6/LM) were reduced by 32.8% and 30.5%, respectively. Friction and wear mechanisms are ascribed to friction-induced additive components that can simultaneously form a composite lubrication film consisting of FePO4, FeF3, Ga2O3, In2O3 and SnO2.

Research limitations/implications

Compared with the pure lithium-based grease, when [HMIM]PF6/LM was added with an optimal ratio of 2:3, the ACOF and AWSD were reduced by 12.4% from 0.097 to 0.085 and 23.8% from 552.117 µm to 420.590 µm under 392 N, respectively. When at 461 N, the ACOF and AWSD of steel ball were reduced by 32.8% from 0.122 to 0.082 and 30.5% from 715.714 µm to 497.472 µm, respectively. It was shown that the simultaneous addition of LM and [HMIM]PF6 can form a composite lubrication film consisting of FePO4, FeF3, Ga2O3, In2O3 and SnO2.

Originality/value

In this paper, [HMIM]P F6 is added with LM simultaneously to improve the lubrication properties of lithium grease, and expand the application scope of LM.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-01-2024-0017/

Details

Industrial Lubrication and Tribology, vol. 76 no. 5
Type: Research Article
ISSN: 0036-8792

Keywords

Article
Publication date: 14 August 2024

Arfah Habib Saragih

This study aims to enhance the understanding of the impact of the COVID-19 pandemic on corporate tax performance in the context of a large emerging country like Indonesia.

Abstract

Purpose

This study aims to enhance the understanding of the impact of the COVID-19 pandemic on corporate tax performance in the context of a large emerging country like Indonesia.

Design/methodology/approach

This study uses a quantitative approach with multiple regression methods on a data set of 2,366 firm-year observations registered on the Indonesia Stock Exchange (IDX) from 2017 to 2022.

Findings

The primary empirical findings from the multivariate regressions suggest a positive and significant association between the COVID-19 pandemic and corporate tax performance in Indonesia. In other words, these listed firms have increased their tax avoidance activities during the pandemic. As firms face financial hardships due to the pandemic's effects, they tend to engage in tax avoidance practices to reduce current income tax payments, thereby enhancing their liquidity. In addition, over time, firms have adapted to use various tax policies introduced by the government in response to the pandemic to mitigate the adverse impacts of the crisis.

Research limitations/implications

This study draws on a sample solely from one emerging country.

Practical implications

The results of this study can aid governments, policymakers, tax authorities and companies in evaluating their strategies concerning preparedness and emergency responses during crises, particularly those caused by pandemics.

Originality/value

To the best of the author’s knowledge, this study is considered one of the initial efforts to examine the impact of the COVID-19 pandemic on corporate tax avoidance in an emerging country like Indonesia.

Details

Pacific Accounting Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 4 June 2024

Chunjie Wei, Qi Chen, Jimin Xu, Xiaojun Liu and Wei Wang

The purpose of this paper is to explore the operating characteristics of gallium-based liquid metals (GLMs) by directly adding them as lubricants in real mechanical equipment.

Abstract

Purpose

The purpose of this paper is to explore the operating characteristics of gallium-based liquid metals (GLMs) by directly adding them as lubricants in real mechanical equipment.

Design/methodology/approach

This paper conducts an analysis of the rotor-bearing system under GLM lubrication using a constructed test rig, focusing on vibration signals, surface characteristics of the friction pair, contact resistance and temperature rise features.

Findings

The study reveals that GLM can effectively improve the lubrication condition of the tribo-pair, leading to a more stable vibration signal in the system. Surface analysis demonstrates that GLM can protect the sample surface from wear, and phase separation occurs during the experimental process. Test results of contact resistance indicate that, in addition to enhancing the interfacial conductivity, GLM also generates a fluid dynamic pressure effect. The high thermal conductivity and anti-wear effects of GLM can reduce the temperature rise of the tribo-pair, but precautions should be taken to prevent oxidation and the loss of its fluidity.

Originality/value

The overall operating characteristics of the rotor-bearing system under GLM lubrication were investigated to provide new ideas for the lubrication of the rotor-bearing system.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-03-2024-0067/

Details

Industrial Lubrication and Tribology, vol. 76 no. 5
Type: Research Article
ISSN: 0036-8792

Keywords

Article
Publication date: 16 April 2024

Ziyan Lu, Feng Qiu, Hui Song and Xianguo Hu

This paper aims to solve the problems molybdenum disulfide (MoS2) nanosheets suffer from inadequate dispersion stability and form a weak lubricating film on the friction surface…

Abstract

Purpose

This paper aims to solve the problems molybdenum disulfide (MoS2) nanosheets suffer from inadequate dispersion stability and form a weak lubricating film on the friction surface, which severely limits their application as lubricant additives.

Design/methodology/approach

MoS2/C60 nanocomposites were prepared by synthesizing molybdenum disulfide (MoS2) nanosheets on the surface of hydrochloric acid-activated fullerenes (C60) by in situ hydrothermal method. The composition, structure and morphology of MoS2/C60 nanocomposites were characterized. Through the high-frequency reciprocating tribology test, its potential as a lubricant additive was evaluated.

Findings

MoS2/C60 nanocomposites that were prepared showed good dispersion in dioctyl sebacate (DOS). When 0.5 Wt.% MoS2/C60 was added, the friction reduction performance and wear resistance improved by 54.5% and 62.7%, respectively.

Originality/value

MoS2/C60 composite nanoparticles were prepared by in-situ formation of MoS2 nanosheets on the surface of C60 activated by HCl through hydrothermal method and were used as potential lubricating oil additives.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-10-2023-0321/

Details

Industrial Lubrication and Tribology, vol. 76 no. 4
Type: Research Article
ISSN: 0036-8792

Keywords

Book part
Publication date: 7 October 2024

Nicholas Wise and Enqing Tian

This first chapter is the introduction to the book. The purpose of this book is to address and better understand why China tightly embraces modern sport in contemporary times…

Abstract

This first chapter is the introduction to the book. The purpose of this book is to address and better understand why China tightly embraces modern sport in contemporary times. Some view this as an indicator of glocalisation and a result of Western industrial civilization putting pressure on China to showcase their strengths as a nation. Some important considerations to explore are China's mediated ability to play and compete with the west. Sport is also seen as a channel of observing global political and economic challenges, especially those in the current context of the COVID-19 pandemic and the intense tensions between communities, which certainly inspires further academic development. Given China's recently remarkable achievements in sport, it is high time to show the world more inside stories of sport development across the nation. The contributors of this collection bring foundational Chinese context to each chapter as they examine changing sport cultures at different scales.

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