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This conceptual paper aims to develop a theoretical framework for carbon trading in the built environment through theories to expand current knowledge on components of carbon trading systems.

This theoretical framework was developed and supported with existing theories and past empirical literature from built environment, economics and finance. Underlying theories used in the framework were selected due to their significance and applicability to carbon trading projects. Hypotheses set in the study summarise the propositions developed from the theories and past empirical literature.

The framework reveals four major components of carbon trading for the built environment. Six hypotheses were further proposed to unravel the resultant influence of their interactions on each component in the trading system.

This paper sought to undertake a theoretical review of classical theories and past studies on carbon trading. Even though a systematic review was undertaken, the constructs in the theoretical framework may not be exhaustive.

This study contributes and advances the body of knowledge on the components that comprise the mechanism of how carbon trading operates in the built environment. Theoretically, the framework developed serves as a multi-dimensional guide on the operations of carbon trading in the built environment.

The theoretical framework developed endeavours to consolidate multi-faceted theories from varying disciplines on the components that comprise carbon trading in the built environment.

This study investigates the relationships among digital transformation, technological innovation, industry–university–research collaborations and labor income share in manufacturing firms.

The relationships are tested using an empirical method, constructing regression models, by collecting 1,240 manufacturing firms and 9,029 items listed on the A-share market in China from 2013 to 2020.

The results indicate that digital transformation has a positive effect on manufacturing companies’ labor income share. Technological innovation can mediate the effect of digital transformation on labor income share. Industry–university–research cooperation can positively moderate the promotion effect of digital transformation on labor income share but cannot moderate the mediating effect of technological innovation. Heterogeneity analysis also found that firms without service-based transformation and nonstate-owned firms are better able to increase their labor income share through digital transformation.

This study provides a new path to increase the labor income share of enterprises to achieve common prosperity, which is important for manufacturing enterprises to better transform and upgrade to achieve high-quality development.

This study aims to examine the impact of extensible business reporting language (XBRL) technology and its functionality on various aspects of financial reporting and its overall quality.

To conduct this study, data was collected from a variety of professionals, including accountants, auditors, tax advisors and others. A structured research instrument was developed, and the collected data were analysed using structural equation modelling and mediation analysis techniques.

The study’s results showed that XBRL technology and its functionality have a noteworthy impact on different aspects of financial reporting. Moreover, the various aspects of financial reporting positively affect the overall quality of financial reporting.

This study solely relied on the opinions of various professionals regarding the current issue under investigation and did not empirically assess the reporting practices of companies by examining their XBRL-based reports. Additionally, it concentrated solely on financial reporting aspects and did not account for non-financial aspects. The main theoretical contributions of this paper to technology in financial reporting, XBRL and accounting literature are that it sheds light on the influence of the use of technologies in the business reporting process and their influence on various aspects of business reporting, which has only received confined focus from earlier studies so far.

This study’s findings could provide valuable insights to the managerial teams of organizations seeking to digitize their business reporting practices, specifically in areas such as regulatory compliance, integrated reporting and timely dissemination of reports in a sustainable way. Furthermore, it could help these teams reap the benefits of technology for various regulatory compliance matters.

This study could assist business organizations and regulatory authorities in adopting and implementing technology such as XBRL for accounting and business reporting. Furthermore, the study’s findings can aid in enhancing financial reporting practices by considering emerging aspects such as ESG and sustainability aspects.

Our analysis is targeted at researchers in the fields of economics and finance, and we place emphasis on the incremental contributions of each paper, key research questions, study methodology, main conclusions and data and identification tactics. By focusing on these critical areas, our review seeks to provide valuable insights and guidance for future research in this rapidly evolving and complex field.

This paper conducts a structured literature review (SLR) of Bitcoin-related articles published in the leading finance, economics and accounting journals between 2018 and 2023. Following Massaro et al. (2016), SLR is a method for examining a corpus of scholarly work to generate new ideas, critical reflections and future research agendas. The goals of SLR are congruent with the three outcomes of critical management research identified by Alvesson and Deetz (2000): insight, critique and transformative redefinition.

The present state of research on Bitcoin lacks coherence and interconnectedness, leading to a limited understanding of the underlying mechanisms. However, certain areas of research have emerged as significant topics for further exploration. These include the decentralized payment system, equilibrium price, market microstructure, trading patterns and regulation of Bitcoin. In this context, this review serves as a valuable starting point for researchers who are unacquainted with the interdisciplinary field of bitcoin and blockchain research. It is essential to recognize the potential value of research in Bitcoin-related fields in advancing knowledge of the interaction between finance, economics, law and technology. Therefore, future research in this area should focus on adopting innovative and interdisciplinary methods to enhance our comprehension of these intricate and evolving technologies.

Our review encompasses the latest research on Bitcoin, including its market microstructure, trading behavior, price patterns and portfolio analysis. It explores Bitcoin's market microstructure, liquidity, derivative markets, price discovery and market efficiency. Studies have also focused on trading behavior, investors' characteristics, market sentiment and price volatility. Furthermore, empirical studies demonstrate the advantages of including Bitcoin in a portfolio. These findings enhance our understanding of Bitcoin's potential impact on the financial industry.

The elevator installation in old communities (EIOC) can effectively improve the public infrastructure of urban communities. However, differences in the decision-making behaviours of stakeholders lead to frequent conflicts, thereby hindering the implementation of EIOC. The purpose of this study is to explore the decision-making behavior of core stakeholders which are the government, community owners and elevator enterprises at different stages in the EIOC using the evolutionary game method.

A tripartite evolutionary game model involving the government, community owners and elevator enterprises was developed, and their evolutionary stabilisation strategies were explored in different stages. The dynamic change of the stakeholders' decision-making behaviours at different stages of the project and the influencing mechanism of the key factors on the decision-making behaviours of the three stakeholders were analysed through numerical simulation.

The results of this study showed that: Divergent interests led the government, community owners and elevator enterprises to adopt distinct decision-making behaviours at different stages, resulting in diverse attitudes and actions among stakeholders. A dynamic reward and penalty mechanism effectively motivated community owners and elevator enterprises to engage actively, fostering broad participation. However, the high regulatory cost diminished the government's regulatory effectiveness. This imbalance between penalties and incentives posed a challenge, impacting the overall effectiveness and efficiency of implementing the EIOC.

Existing research lacks exploration of the decision-making behaviours of stakeholders in community public infrastructure. This study developed a dynamic tripartite evolutionary game model in the EIOC from the gaming perspective. The results of this study provide a reference for dealing with the stakeholders' interests in the community public infrastructure and contribute to the theoretical basis for establishing an effective supervision mechanism.

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.

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.

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.

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.

The purpose of this paper is to prepare a multifunctional nanocomposite that is slow-release and resistant to seawater corrosion and biofouling corrosion and to explore the synergistic effect between the two corrosion inhibitors.

The morphology, structure and release properties of CAP@HNTs, BTA@HNTs and CAP/BTA@HNTs were investigated by scanning electron microscopy, transmission electron microscopy, Fourier transform infrared spectroscopy, specific surface area analysis and UV spectrophotometry. The corrosion resistance and antimicrobial properties were investigated by electrochemical measurements and bioinhibition rate tests, and the synergistic effect between the two corrosion inhibitors was explored by X-ray photoelectron spectroscopy.

The CAP/BTA@HNTs are responsive to acidic environments and have significantly improved antibacterial and corrosion resistance compared with CAP@HNTs and BTA@HNTs. CAP and BTA have a positive synergistic effect on anticorrosion and antifouling.

Two types of inhibitors, anticorrosion and antifouling, were loaded into the same nanocontainer to prepare a slow-releasable and multifunctional nanocomposite with higher resistance to seawater corrosion and biocorrosion and to explore the synergistic effect of CAP and BTA on corrosion resistance.

This research intends to investigate the determinants that affect consumers’ purchase intention of electric vehicles (EVs) in Malaysia using an extended theory of planned behaviour (TPB).

Survey data were collected with a sample size of 306. The research used SmartPLS 4.0 structural equation modelling tool to analyse the data. Reliability and validity tests (discriminant and convergent validity) were used and subsequently assessed the measurement and structural models. Mediation analysis was conducted to identify the role of the latent constructs.

The findings indicated that a green purchase attitude plays a complete mediation role in the effect of environmental knowledge on the purchase intention of EVs. In the same notion, the effect of price perception and availability of charging facilities on the purchase intention of EVs passes completely through perceived behavioural control. However, the subjective norm was an insignificant mediator of the impact between government support and EV purchase intention.

This paper helps to examine the latent constructs that impact purchase intention using environmental knowledge, government support, price perception and the availability of charging facilities. Successful green marketing and a sustainable consumerism framework are seen as a booster to promote the usage of EVs in Malaysia.

An extended TPB model has been employed in this research to study the effects of the above-mentioned constructs. The results show that most of the extended constructs are significant in explaining the purchase intention. The empirical results address the gap in the consumer green attitude and provide insight into this area of study.

This study aims to investigate the influence mechanism of brazing and aging on the strengthening and corrosion behavior of novel multilayer sheets (AA4045/AA7072/AA3003M/AA4045).

Polarization curve tests, immersion experiments and transmission electron microscopy analysis were used to study the corrosion behavior and tensile properties of the sheets before and after brazing and aging.

The strength of the sheet is weakened after brazing due to brittle eutectic phases, and recovered after aging due to enhanced precipitation strengthening in the AA7072 interlayer. The core of nonbrazed sheets cannot be protected due to the significant galvanic coupling effect between the intermetallic particles and the substrate. Brazing and aging treatments promote the redissolved of second phased and limit corrosion along the eutectic region in the clad, allowing the core to be protected.

AA7xxx alloy was added to conventional brazed sheets to form a novel Al alloy composite sheet with AA4xxx/AA7xxx/AA3xxx structure. The strengthening and corrosion mechanism of the sheet was proposed. The added interlayer can sacrificially protect the core from corrosion and improves strength after aging treatment.

In recent years, augmented reality (AR) has shown its potential to assist various construction activities. Its use commonly requires additional refinement to be integrated into the building information modeling (BIM) process. Nevertheless, few studies have investigated AR implementation in BIM-enabled projects because of numerous challenges related to its implementation. This study aims to investigate the implementation of AR in construction and identify the critical mechanisms for implementing BIM-AR successfully.

A mixed methodology was adopted for this study. First, this work presents a bibliometric analysis covering articles obtained from Scopus database published between 2000 and 2022. A sample size of 65 research papers pertinent to AR in construction was analyzed using VOSviewer software. Second, a participatory case study was conducted for a BIM-enabled project in China to gain insight into how BIM-AR implementation in construction is achieved.

The findings from the bibliometric analysis show an increasing interest in AR research within construction. The results indicate that AR research focuses on four clusters: real-time communication, project management, construction activities and education. Findings from the case study provide an empirical experience of AR application scenarios in a BIM-enabled project. Concomitantly, 15 critical success factors that influence BIM-AR implementation were finally identified and demonstrated.

This study provides a rich insight into the understanding and awareness of implementing AR. First, the findings are beneficial to construction practitioners and researchers because they provide a concentrated perspective of AR for emerging activities in the construction industry. Second, the results obtained from the case study could provide a useful guide for effectively implementing AR in a BIM-enabled construction project. Overall, this study may stimulate further research on AR-related studies in construction, such as BIM integration, factor analysis and construction education.