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Article
Publication date: 22 January 2024

Haibo Feng and Caixia Zong

This study aims to investigate the influence and impact mechanism of capital tax incentives on firm innovation.

Abstract

Purpose

This study aims to investigate the influence and impact mechanism of capital tax incentives on firm innovation.

Design/methodology/approach

This study employs the difference-in-differences (DID) method, in conjunction with the exogenous impact of accelerated depreciation (AD) pilot policy. This study selects Chinese listed companies from 2010 to 2017 as the research sample.

Findings

Firstly, AD exerts a substantial positive effect on the quantity and quality of the innovation output of firms, and the positive impact results primarily from heightened investment in fixed assets, particularly, machinery and equipment. Secondly, the influence of the policy is pronounced in non-state-owned enterprises, mature enterprises, less capital-intensive enterprises and non-high-tech industries, which all exhibit strong innovation incentives. Lastly, the tax incentive policy significantly stimulates firm innovation in the short term, but its long-term impact on innovation incentives lacks statistical significance.

Originality/value

This study highlights the significance of capital tax incentives in facilitating the innovation process in firms.

Details

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

Keywords

Article
Publication date: 14 March 2023

Caixia Chao, Xin Mei, Yongle Wei and Lijin Fang

This paper aims to design a walking-clamp mechanism for the inspection robot of transmission line. The focus for this design is on climbing ability and obstacle-crossing ability…

Abstract

Purpose

This paper aims to design a walking-clamp mechanism for the inspection robot of transmission line. The focus for this design is on climbing ability and obstacle-crossing ability with a goal to create a novel walking-clamp mechanism that can clamp not only the line but also the obstacle.

Design/methodology/approach

A novel clamping jaw used in the walking-clamp mechanism is proposed. The clamping wheel is mounted on the lower end of clamping jaw to reduce the friction between the clamping jaw and the line, and the top end of clamping jaw is designed as a hook structure to clamp the obstacle. The working principle and force states of the walking-clamp mechanism clamping the line and obstacle are analyzed, and the simulation and prototype experiments are carried out.

Findings

The experimental results show that this mechanism can clamp the obstacle steadily, and the clamping forces of the front and back pairs of clamping jaws are almost equal during robot walking along the catenary-shaped line. It is in agreement with the theoretical analysis, and it demonstrates that this mechanism can meet the working requirements of inspection robot.

Practical implications

This novel mechanism can be used for inspection robot of transmission line, and it is beneficial for robot to complete long-distance inspection works.

Social implications

It stands to reduce costs related to inspection and improve the inspection efficiency.

Originality/value

Innovative features include its structure, working principle and force states.

Details

Industrial Robot: the international journal of robotics research and application, vol. 50 no. 4
Type: Research Article
ISSN: 0143-991X

Keywords

Article
Publication date: 1 August 2023

Haifeng Fang, Yangyang Wei and Shuo Dong

Tactile sensation is an important sensory function for robots in contact with the external environment. To better acquire tactile information about objects, this paper aims to…

Abstract

Purpose

Tactile sensation is an important sensory function for robots in contact with the external environment. To better acquire tactile information about objects, this paper aims to propose a three-layer structure of the interdigital flexible tactile sensor.

Design/methodology/approach

The sensor consists of a bottom electrode layer, a middle pressure-sensitive layer and a top indenter layer. First, the pressure sensitive material, structure design, fabrication process and circuit design of the sensor are introduced. Then, the calibration and performance test of the designed sensor is carried out. Four functions are used to fit and calibrate the relationship between the output voltage of the sensor and the contact force. Finally, the contact force sensing test of different weight objects and the flexible test of the sensor are carried out.

Findings

The performance test results show that the sensitivity of the sensor is 0.93 V/N when it is loaded with 0–3 N and 0.23 V/N when it is loaded with 3–5 N. It shows good repeatability, and the cross-interference between the sensing units is generally low. The contact force sensing test results of different weight objects show that the proposed sensor performs well in contact force. Each part of the sensor is a flexible material, allowing the sensor to achieve bending deformation, so that the sensor can better perceive the contact signs of the grasped object.

Practical implications

The sensor can paste the surface of the paper robot’s gripper to measure the contact force of the grasping object and estimate the contour of the object.

Originality/value

In this paper, a three-layer interdigital flexible tactile sensor is proposed, and the structural parameters of the interdigital electrode are designed to improve the sensitivity and response speed of the sensor. The indenter with three shapes of the prism, square cylinder and hemisphere is preliminarily designed and the prism indenter with better conduction force is selected through finite element analysis, which can concentrate the external force in the sensing area to improve the sensitivity. The sensor designed in this paper can realize the measurement of contact force, which provides a certain reference for the field of robot tactile.

Details

Sensor Review, vol. 43 no. 4
Type: Research Article
ISSN: 0260-2288

Keywords

Article
Publication date: 21 August 2023

Seth Ampadu, Yuanchun Jiang, Samuel Adu Gyamfi, Emmanuel Debrah and Eric Amankwa

The purpose of this study is to examine the effect of perceived value of recommended product on consumer’s e-loyalty, based on the proposition of expectation confirmation theory…

Abstract

Purpose

The purpose of this study is to examine the effect of perceived value of recommended product on consumer’s e-loyalty, based on the proposition of expectation confirmation theory. Vendors’ reputation is tested as the mediator in the perceived value of recommended product and e-loyalty relationship, whereas shopping enjoyment is predicted as the moderator that conditions the perceived value of recommended product and e-loyalty relationship through vendors reputation.

Design/methodology/approach

Data were collected via an online survey platform and through a QR code. Partial least squares analysis, confirmatory factor analysis and structural equation modeling were used to verify the research proposed model.

Findings

The findings revealed that the perceived value of recommended product had a significant positive effect on E-loyalty; in addition, the perceived value of the recommended product and e-loyalty link was partly explained by e-shopper’s confidence in vendor reputation. Therefore, the study established that the direct and indirect relationship between the perceived value of the recommended product and e-loyalty was sensitive and profound to shopping enjoyment.

Originality/value

This study has established that the perceived value of a recommended product can result in consumer loyalty. This has successively provided the e-shop manager and other stakeholders with novel perspectives about why it is necessary to understand consumers’ pre- and postacquisition behavior before recommending certain products to the consumer.

Details

Young Consumers, vol. 24 no. 6
Type: Research Article
ISSN: 1747-3616

Keywords

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