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This chapter examines China’s corporate governance and accounting environment that shapes the adoption of internationally acceptable principles and standards. Specifically, it examines international influences, including supranational organizations; foreign investors and international accounting firms; domestic institutional influences, including the political system, economic system, legal system, and cultural system; and accounting infrastructure. China’s convergence is driven by desired efficiency of the corporate sector and legitimacy of participating in the global market. Influenced heavily by international forces in the context of globalization, corporate governance and accounting practices are increasingly becoming in line with internationally acceptable standards and codes. While convergence assists China in obtaining legitimacy, improving efficiency is likely to be adversely affected given that corporate governance and accounting in China operate in an environment that differs considerably from those of Anglo-American countries. An examination of the corporate governance and accounting environment in China suggests heavy government involvement within underdeveloped institutions. While the Chinese government has made impressive progress in developing the corporate governance and accounting environment for the market economy, China’s unique institutional setting is likely to affect how the imported concepts are interpreted and implemented.

With the development and innovation of IoT technologies, both domestic and international people in the industry believe the development of IoT are the new points of technological innovation and economic growth. But it is becoming more and more prominent that the industries are difficult to connect and the IoT technologies are not standardized. The purpose of this paper is to promote the further development of IoT technology and industry, technology standardization of IoT has become the focus of all concerned parties. Technology standardization, as a technological innovation and development process of the “pruning shears,” has been embedded into the various aspects of innovation activities.

Based on many previous theories, the authors establish a matrix of the patterns of technology standardization. The authors use the relative state of the highest level of technology of the enterprise and The degree of independent technological innovation as the two dimensions of the model. At the same time, the authors divide the competitive behaviors into two categories and match them with the technology standardization model.

The authors explain the short-term competitive behaviors in the same enterprise and among different enterprises by using the theories of mutualism and competition among species in biology, and make an analogy between the phenomenon of base pairing in DNA double helix structure and the corresponding relationship of two kinds of innovation abilities and two kinds of competitive behaviors in the process of technology standardization.

Combined with previous theories, explain that innovation capability plays a mediating role in the process in which the combinations of the patterns of technology standardization and competitive behaviors are transformed into the enterprise innovation performance, and the uncertainty of external environment play a regulatory role in the process. Finally, the authors established the final conceptual model for providing theoretical basis for the later research, and put forward the conclusions and prospect at the end of the paper.

Using the L. Bebchuk, Cohen, and Ferrell (2009) entrenchment index (E-index), the authors examine the relation between management entrenchment and the probability of a firm being implicated in the stock option backdating scandal. The authors conduct the analysis of this study using logistic regression, and they document a negative relation between the E-index and the probability of a firm being implicated in the stock option backdating scandal. The results of this study are consistent with the view that management entrenchment is advantageous to shareholders as it protects managers from short-term reporting pressures and egregious opportunistic behavior that can be detrimental to firm value.

The purpose of this paper is to examine how relative abusive supervision (i.e. team member’s perceived abusive supervision as compared with the team mean) influences team member’s job attitudes through the mediating role of relative leader–member exchange. This study also explores the cross-level moderating roles of team-level abusive supervision and team-level leader–member exchange (LMX) in the process.

This study used two-wave data from 1,479 employees in 145 work teams, and tested a cross-level moderated mediation model using multilevel structural equation modeling.

Results demonstrate that the negative indirect effects of relative abusive supervision on job satisfaction and team affective commitment through relative LMX are stronger when team-level abusive supervision is low rather than high.

Integrating LMX theory with a relative deprivation perspective, this study conceptualizes and operationalizes relative abusive supervision, develops an individual-within-group model of abusive supervision’s consequences in teams and demonstrates a cross-level moderating effect of team-level abusive supervision in buffering relative abusive supervision’s negative consequences.

With the rapid development of China’s urbanisation and market economy, municipal solid waste (MSW) generation is increasing dramatically. In response to the threat of environmental pollution and the potential value of converting waste into energy, both the government and the public are now paying more attention to MSW treatment and disposal methods. In 2014, 178.6 million tonnes of MSW was collected at a safe treatment rate of 84.8%. However, the treatment methods and the composition of MSW are influenced by the collection area, its gross domestic product, population, rainfall and living conditions. This chapter analysed the MSW composition properties of Lhasa, Tibet, compared with other cities, such as Beijing, Guangzhou and so forth. The research showed that the moisture content of MSW in Lhasa approaches 31%, which is much lower than the other cities mentioned previously. The proportion of paper and plastics (rubbers) collected was 25.67% and 19.1%, respectively. This was 1.00–3.17 times and 0.75–2.44 times more than those found in Beijing and Guangzhou, respectively. Non-combustibles can reach up to 22.5%, which was 4.03–9.11 times that of Beijing and Guangzhou, respectively. The net heating values could reach up to 6,616 kilojoule/kilogram. The food residue was only half the proportion found in other cities. Moreover, the disposal method applied in each city has also been studied and compared.

The purpose of this paper is to analyse the deflection of the flexible airship structure in a new way which can decrease the calculation amount and improve the calculation speed.

Infinitesimal method and tapered inflatable beam theory are combined to study the mechanics characteristics of the airship. Firstly, infinitesimal method is introduced into the airship structure analysis. The airship structure can be divided into several tapered inflatable beam elements. Then, tapered inflatable beam theory is improved and a developed model of the tapered inflatable beam under bending moment is presented. Besides, it is proved that deflection caused by pure load and pure moment can be linearly superimposed. Finally, the deflection of the airship structure is studied by means of tapered inflatable beam theory.

This paper improved the tapered inflatable beam theory. Besides, the proposed method for deflection analysis of the flexible airship in this paper can reach the same accuracy with traditional finite element method (FEM). However, the number of beam elements is much less than the one of FEM shell elements, which will decrease the calculation amount much and improve the calculation speed.

The flexible airship is a new and developing research area in engineering practice. The proposed method in this paper provides one precise and high-speed way to analyse the deformation of the airship.

The paper draws its value from the contributions to development of inflatable structure and the flexible airship mechanics research.

This paper aims to evaluate the separation and purification characteristics of flavonoids from polygonum cuspidatum (PC) extracts by using macroporous adsorption resins (MAR) mixed bed to improve the utilization rate of flavonoids.

Taking the separation performance of flavonoids as an evaluation index, the best MAR were screened from 31 sorts of MAR and combined the best MAR to form a MAR mixed bed for adsorption and separation of flavonoids.

By studying the separation conditions that affect flavonoids, the results showed that resin LZ-72 has best separation and purification effect on flavonoids under the optimal adsorption and desorption conditions, the purity of the obtained flavonoid compound reaches 82.50%, 2.66 times of the initial extract, and the recovery rate reaches 89.70%. Theoretical research results have shown that the adsorption of flavonoids by MAR conforms to the pseudo-second-order kinetics and Freundlich models.

Because the flavonoids in PC have great medicinal value, the purpose of this work is to develop a method of separating and purifying flavonoids from PC, which will provide a certain foundation for the development of medicine.

This contribution provided a novel way to separate flavonoids from PC. Under the optimal conditions, the content of flavonoids in the product was increased 2.66-fold from 31.01% to 82.50%, and the recovery yield was 89.70%.

Based on signaling theory, this paper aims to explore the impact of supply chain transparency (SCT) on firms' bank loan (BL) and supply chain financing (SCF) in the context of voluntary disclosure of supplier and customer lists.

Based on panel data collected from Chinese-listed firms between 2012 and 2021, fixed-effect models and a series of robustness checks are used to test the predictions.

First, improving SCT by disclosing major suppliers and customers promotes BL but inhibits SCF. Specifically, customer transparency (CT) is more influential in SCF than supplier transparency (ST). Second, supplier concentration (SC) weakens SCT’s positive impact on BL while reducing its negative impact on SCF. Third, customer concentration (CC) strengthens the positive impact of SCT on BL but intensifies its negative impact on SCF. Last, these findings are basically more pronounced in highly competitive industries.

This study contributes to the SCT literature by investigating the under-explored practice of supply chain list disclosure and revealing its dual impact on firms' access to financing offerings (i.e. BL and SCF) based on signaling theory. Additionally, it expands the understanding of the boundary conditions affecting the relationship between SCT and firm financing, focusing on supply chain concentration. Moreover, it advances signaling theory by exploring how financing providers interpret the SCT signal and enriches the understanding of BL and SCF antecedents from a supply chain perspective.

The authors propose a new motivation construct, political self-efficacy, and investigate how and when leader political mentoring influences follower political behavior and promotability through political self-efficacy.

The authors collected four samples to develop a scale for political self-efficacy and conducted two field studies of leader-follower dyads to examine the model.

Leader political mentoring enhances followers' political behavior and promotability through increasing their political self-efficacy. These positive indirect effects are stronger when followers have a higher positive political perception.

This study integrates mentoring research with organizational politics literature and theorizes how a domain-specific self-efficacy—political self-efficacy, translates the positive impact of leader political mentoring on constructive behavioral and career-related outcomes.