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Corporate social responsibility (CSR) is significant in the financial market. Despite plenty of existing research on CSR, few studies have quantified the fine-grained aspects of CSR and examined how diverse CSR aspects are associated with firms' trade credit. Based on the released CSR reports, this paper strives to measure the CSR fulfillment of firms and examine the relationships between CSR and trade credit in terms of textual features presented in these reports.

This research proposes a natural language processing-based framework to extract the overall readability and the sentiment of fine-grained aspects from CSR reports, which can signal the performance of firms' CSR in diverse aspects. Furthermore, this paper explores how the textual features are associated with trade credit through partial dependence plots (PDPs), and PDPs can generate both linear and nonlinear relationships.

The study’s results reveal that the overall readability of the reports is positively associated with trade credit, while the performance of the fine-grained CSR aspects mentioned in the CSR reports matters differently. The performance of the environment has a positive impact on trade credit; the performance of creditors, suppliers and information disclosure, shows a U-shaped influence on trade credit; while the performance of the government and customers is negatively associated with trade credit.

This study expands the scope of research on CSR and trade credit by investigating fine-grained aspects covered in CSR reports. It also offers some managerial implications in the allocation of CSR resources and the presentation of CSR reports.

This paper aims to investigate the effect of the Cu, Ni and Ag addition in Sn5Sb-based alloy on the mechanical properties and its mechanism.

The micro-indentation, creeping test of the Cu/Sn5Sb–0.5Cu–0.1Ni–0.5Ag/Cu and Cu/Sn–5Sb/Cu were conducted, and its microstructure was analysed. The scanning electron microscope and the metallographic microscope characterized the microstructure of the Sn5Sb–0.5Cu–0.1Ni–0.5Ag/Cu and Sn–5Sb/Cu joints.

The microstructure of Cu/Sn5Sb–0.5Cu–0.1Ni–0.5Ag/Cu is distributed with the fine (Cu,Ni)6Sn5 and Ag3Sn intermetallic compounds (IMCs), whereas the Cu6Sn5 and Sn3Sb2 in Cu/Sn–5Sb/Cu is larger and far more less. This investigation reveals that the addition of the Cu, Ni and Ag elements reinforced mechanical properties and provided a technical basis for the development of Sn–Sb alloy with good mechanical properties.

This paper reveals that the hardness and the modulus of the bulk solder Cu/Sn–5Sb/Cu solder joints were improved with the addition of Cu, Ni and Ag trace elements. Meanwhile, the creep resistance and plasticity were also improved. This study has a great value for exploring high-performance Sn–Sb based solder alloy and has proved an example.

This study aims to propose a simple experimental method to distinguish the galvanic corrosion, crevice corrosion and self-corrosion in metal/carbon fiber reinforced polymer (CFRP) joints.

The corrosion behaviors of four different galvanic couples, whose anodes were Zn-coated DP590 steel and Al 6022, and cathodes were two kinds of CFRP, were investigated in immersion and GMW14872 cyclic conditions.

The results showed that the galvanic corrosion caused by direct contact between CFRP and metals was more serious than that caused by the jointing bolts. The corrosion damage caused by crevice corrosion was severer than that caused by galvanic corrosion. Self-corrosion was also significant, particularly under the cyclic salt spray condition.

Cyclic salt spray test may more reliably simulate the galvanic corrosion of a joint in industrial service environments, and real corrosion damage may be underestimated by a galvanic current measurement.

A deeper understanding of different corrosion mechanisms involved in CFRP/metal joints under different service conditions in industry has been given.

At present, the number of corporates certified by ISO14001 in China is ranked first in the world. This paper aims to explore the effectiveness of ISO14001 certification and the moderating effect of financial performance and external institutional pressures on the effectiveness.

This paper selects Shenzhen and Shanghai A-share listed companies in the heavy polluting industry from 2010 to 2017 as the research sample, and studies the impact of ISO14001 certification on corporate environmental performance and the moderating effect of financial performance and external institutional pressures.

This paper finds that ISO14001 certification has a positive impact on corporate environmental performance; corporate financial performance has a positive moderating effect in the relationship between ISO14001 certification and corporate environmental performance; government regulation, industry competition and media supervision also have positive moderating effects; and corporate environmental information disclosure has not yet had a positive moderating effect.

Most of the current empirical research on this topic are carried out in the context of developed countries, and lack empirical evidence from developing countries. This paper will help to make up for this deficiency. In addition, this paper will help explain why the effectiveness of ISO14001 certification generates variation in different corporates and under what conditions it will play a positive role.

Drawing on institutional theory, this study investigates the role of individual cultural values on the adoption of socially sustainable supply chain management (socially SSCM) for Chinese suppliers facing the normative institutional pressures of guanxi (interpersonal relationships).

Using empirical data collected in three waves from 205 Chinese manufacturers supplying international markets, the proposed theoretical model is tested through partial least squares structural equation modeling (PLS-SEM).

The results indicate that guanxi has a positive impact on socially SSCM, and this positive effect is strengthened when the individual cultural values of the supplier's representative embody high collectivism and low uncertainty avoidance.

This study highlights the leading role of guanxi in improving socially SSCM practices due to its normative institutional force. In addition, the findings suggest that future studies should consider individual differences in supply chain partners, which may lead to distinct reactions when facing normative institutional pressures.

This study suggests international buyers should adopt guanxi management with their Chinese suppliers to encourage them to adopt socially SSCM. In addition, managers should note that the guanxi strategy is more effective when the supplier's representative collectivism is high and uncertainty avoidance is low.

This study contributes to socially SSCM research in emerging economies by unveiling the role of guanxi as a key driver of socially SSCM in the Chinese market and providing empirical evidence of the moderating effect of individual culture on the guanxi normative institutionalization process.

To further promote application of BIM technology in construction of prefabricated buildings, influencing factors and evolution laws of willingness to apply BIM technology are explored from the perspective of willingness of participants.

In this paper, a tripartite game model involving the design firm, component manufacturer and construction firm is constructed and a system dynamics method is used to explore the influencing factors and game evolution path of three parties' application of BIM technology, from three perspectives, cost, benefit and risk.

The government should formulate measures for promoting the application of BIM according to different BIM application willingness of the parties. When pursuing deeper BIM application, the design firm should pay attention to reducing the speculative benefits of the component manufacturer and the construction firm. The design firm and the component manufacturer should pay attention to balancing the cost and benefit of the design firm while enhancing collaborative efforts. When the component manufacturer and the construction firm cooperate closely, it is necessary to pay attention to balanced distribution of interests of both parties and lower the risk of BIM application.

This study fills a research gap by comprehensively investigating the influencing factors and game evolution paths of willingness of the three parties to apply BIM technology to prefabricated buildings. The research helps to effectively improve the building quality and construction efficiency, and is expected to contribute to the sustainability of built environment in the context of circular economy in China.

This paper aims to establish a theoretical framework that can comprehensively explain the executive compensation in state-owned enterprises (SOEs) within the context of socialism with Chinese characteristics.

The author develops a theoretical framework for executive compensation in SOEs from the perspective of Marxist economics and points out that the executives in SOEs are engaged in management labor, and their compensation should adhere to the principle of distribution according to labor contribution.

Based on this theory, the author posits that the continuous upward trend of executive compensation in SOEs, is consistent with the trend of SOEs' ongoing expansion, which reflects a continuous improvement of SOE executives' management labor in both quality and quantity.

It is necessary to start with Marxist economic theory and scientifically study the issue of SOE executive compensation, adhere to the principle of distribution according to work in the context of a socialist market economy and implement the specific guideline of the Party Central Committee; only in this way can the long-term healthy development of SOEs be promoted continuously.

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.

This study aims to optimise the effect of pre-oxidation on hot corrosion behaviour of Tribaloy T-900 at 900 °C in mixed Na₂SO₄ and K₂SO₄.

Prior to hot corrosion experiment, pre-oxidation treatments were carried in ambient air at 900 °C for 1, 5 and 10 h, respectively. The hot corrosion experiments were performed in a box type furnace at 900 °C. Both surfaces of specimens were brushed with saturated salt solution of 75 wt.% Na₂SO₄ + 25 wt.% K₂SO₄. After brushing, the salt-coated specimens were placed in electric stove to ensure drying of salt. After drying, presence of 3 mg/cm² salt on specimen’s surface was ensured through weighting.

The 1-h pre-oxidation treatment prior to hot corrosion showed superior hot corrosion resistance against molten salt attack. An optimum pre-oxidation time of 1 h helped timely formation of protective Cr₂O₃ layer and inhibited the formation of less stable and porous surface oxides of Ni and Mo during hot corrosion.

Pre-oxidation effect on hot corrosion behaviour of refractory metal (such as Mo in investigated alloy) containing alloy has never been reported previously. Refractory metals oxide (e.g. MoO3) could transform the corrosion phenomena to catastrophic failure through acidic fluxing.

The traction behaviours of lubricating oil significantly affect the stability and lubrication regime of aviation high-speed ball bearings. Rolling elements will slide at a low traction force (TF). Therefore, traction behaviours need to be studied, and a fitting expression for traction curves to rapidly calculate the traction coefficient (TC) should be developed.

The traction behaviours of an aviation lubricating oil were studied in severe operating conditions with a self-designed two-disc testing rig. Based on the least squares method and the Levenberg–Marquardt theory, a rapid calculation expression was developed by fitting the obtained traction curves. The correction of this expression was experimentally verified by comparing the TCs under different operating conditions. This expression was also used to modify the commonly accepted quasi-dynamic model of rolling bearings.

An increase of the load led to an increase in the TC. In comparison, the temperature and entrainment speed showed inverse effects. The proposed expression exactly predicted the trend of the experimentally acquired traction curve. The calculation with the modified dynamic model showed that the action of the TF on a single rolling element varied and that the temperature increase of the outer raceway is higher than the inner raceway, which is caused by the TF and relative sliding speed between the elements and raceways.

The proposed fitting expression is able to simplify the TC calculation of synthetic aviation lubricating oil in practical engineering applications. This paper can provide an important reference for the traction behaviour of synthetic aviation lubricating oil under severe conditions and assist with its rapid calculation and practical application in engineering.