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The purpose of this paper is to unveil the efficacy of coaching leadership within Chinese organizations and bolster employees’ work engagement.

The sample data were collected through employing the questionnaire method. The participants consisted of 234 employees and 53 supervisors in Chinese enterprises. Hypothesis testing was conducted using multiple regression analysis and the Bootstrap method.

The coaching leadership exhibited a positive association with employees’ work engagement, psychological safety and self-efficacy. It was observed that employees’ psychological safety and self-efficacy played a dual-mediation role between coaching leadership and work engagement. Additionally, employees with power distance orientation (POD) amplified the positive effects of coaching leadership on psychological safety and self-efficacy.

This study contributes to the literature on coaching leadership and work engagement by elucidating their direct influence, as well as the dual-mediating roles of psychological safety and self-efficacy. Besides, our findings underscore the moderating effect of POD in amplifying the impacts of coaching leadership. However, the nonlongitudinal survey design adopted by our study should be noted for its potential limitations in establishing causality.

The findings demonstrate that coaching leadership, psychological safety and self-efficacy play a crucial role in fostering work engagement. Employees with higher POD are more likely to benefit from coaching leaders.

This study contributes to coaching leadership literature and provides insights into how and when coaching leadership affects work engagement in Chinese organizations.

Many argue that the design of compensation contracts for public company chief executive officers (CEOs) is often not guided by a goal of value maximization. Yet, there is limited direct empirical evidence on the negative consequences of the proposed inefficient contracting between shareholders and CEOs. Using data on CEO bonus contracts of the S&P 500 firms, we investigate potential firm performance implications of the use of qualitative criteria such as leadership and mentoring in those contracts. We maintain that unlike quantitative criteria, qualitative criteria are difficult to define and measure on an objective basis, possibly resulting in an inefficient and biased incentive structure. Twenty-five percent of the sample observations have CEO bonus contracts that include a qualitative criterion for bonus payment determination. Our results show that employee productivity, asset productivity, capital expenditures, and future abnormal stock returns are lower for firms that use a qualitative criterion in CEO bonus contracts than those that do not. Further, contrary to the argument in prior literature that earnings management decreases with the use of subjective performance indicators in incentive contracts, we find that income-increasing accruals are actually higher when the CEO bonus contract includes a qualitative criterion. We recommend that compensation committees set concrete, measurable performance goals for CEOs, providing CEOs with better guidance and helping improve their corporate decision making.

Continuum-based discrete element method is an explicit numerical method, which is a combination of block discrete element method (DEM) and FEM. When simulating large deformation problems, such as cutting, blasting, water-like material flowing, the distortion of elements will lead to no convergence of the numerical system. To solve the convergence problem, a particle contact-based meshfree method (PCMM) is introduced in. The paper aims to discuss this issue.

PCMM is based on traditional particle DEM, and use particle contacts to generate triangular elements. If three particles are contact with each other, the element will be created. Once elements are created, the macroscopic constitutive law could be introduced in. When large deformation of element occurs, the contact relationship between particles will be changed. Those elements that do not meet the contact condition will be deleted, and new elements that coincide with the relationship will be generated. By the deletion and creation of elements, the convergence problem induced by element distortion will be eliminated. To solve FEM and PCMM coupled problems, a point-edge contact model is introduced in, and normal and tangential springs are adopted to transfer the contact force between particles and blocks.

According to the deletion and recreation of elements based on particle contacts, PCMM could simulate large deformation problems. Some numerical cases (i.e. elastic field testing, uniaxial compression analysis and wave propagation simulation) show the accuracy of PCMM, and others (i.e. soil cutting, contact burst and water-like material flowing) show the rationality of PCMM.

In traditional particle DEM, contact relationships are used to calculate contact forces. But in PCMM, contact relationships are adopted to generate elements. Compared to other meshfree methods, in PCMM, the element automatic deletion and recreation technique is used to solve large deformation problems.

The purpose of this paper is to examine the potential effect of busy season resource constraints on the selection of a new auditor, conditioned upon the status of the prior auditor.

The paper employs multivariate logistic regressions for a sample of firms that changed auditors between 1979 and 2005 to explore the empirical correlations between having a December fiscal year-end (FYE) and non-lateral switches.

The paper finds that non-BigN clients with December FYEs are less likely to switch to BigN auditors than those with non-December FYEs prior to the enactment of the Sarbanes-Oxley Act (SOX). This trend subsides after SOX. For firms with BigN predecessor auditors, fiscal year-end appears to have insignificant influence on auditor switching.

The findings suggest that upwardly mobile clients face greater audit supply constraints compared to clients already being audited by a BigN firm during the traditional busy season. However, the curbing influence on switching upwards erodes after SOX.

This study is to show the impact of supplier capacity constraints on audit production and structural changes within the auditing profession.

The findings can further the understanding of the determinants of auditor-client realignment, given that the paper identifies and explores the effects of having a December FYE on subsequent auditor appointments, conditioned upon the status of the prior auditor.

The purpose of this paper is to utilize a multi-method design for research on corruption in China. Corruption in any society is inimical to good governance. Singapore, despite her size, is argued to be a plausible model for China.

Taking a multi-method approach, the phenomena of corruption is investigated from: etymological analyses for corruption (European roots) and its Chinese equivalent, 贪污 (pinyin: tan wu) case studies taken from three periods: current, Qing Dynasty and to founding of China (zhong guo, Qin Dynasty) to ground our policy recommendation of China be modeling after Singapore on the basis of our analysis of statistical (2013 and longitudinal) data. In the process, the authors embark on inter-country comparisons (mainly Confucian China, Hong Kong, Taiwan, South Korea and Japan).

Here are the key insights: scholars are unaware the English word corruption is narrower in scope than the Chinese equivalent tan wu贪污. As far back as 3,000 years, the Chinese had attributed wu, 污 as filthy, polluting, dirty to psychological concept of greed tan, 贪. In English, corruption does not denote greed per se. Falsification of facts as a political ploy dates back to Qin dynasty. Destabilizing corrupt cases occurred in China today as in Qing Dynasty. Singapore rather Hong Kong is a better model for China in reforming society.

This paper illustrates a distinctively, in-depth approach to research on Chinese management. It shows why it is important to clarify key concepts: corruption in the West and tan wu贪污in the East. Historical cases are utilized to show the presence of a continuing Chinese mind set. The authors argued for China to embark on a city-by-city strategy (modeling after Singapore) toward becoming a corruption-free society. Now, as 3,000 years ago, the Chinese conceptualization of corruption embeds the psychology of greed.

China is at a crossroad of her economic development. There is a possible risk of China being destabilized through the corruption of the top rung of leadership. Chinese authorities must with urgency, rein in corruption. An approach is proposed in this paper.

In terms of style, approach and method of research, this paper is highly original. The integrative research here provides a rationale and basis for the Chinese leaders to implement a policy for a less corrupt society.

During service period, due to the overload or other non-load factors, cracks of the pre-stressed concrete beam are seriously affecting the safety of the bridge structure. The purpose of this paper is to quickly realize the bearing capacity and the loss of the section stiffness through fracture characteristics and make correct judgments.

Through the flexural failure test of two test beams: collecting data of fracture characteristics and section stiffness loss value. According to the fracture characteristic data, the flexural stiffness of the section is obtained by the nonlinear calculation method, and the results are verified by test data. Data regression method is used to establish the section flexural stiffness loss ratio calculation formula, nominal tensile strain at the bottom edge of the cross-section used as a variable factor, and the accuracy of this formula is verified by comparing the flexural failure test results of pre-stressed hollow plates.

The loss of the flexural stiffness of section shows the decrease trend of first-fast-then-slow and the structural stiffness is sensitive to the initial cracking of beam. The calculation formula on the loss ratio of the flexural stiffness of section established with the nominal tensile stress at the bottom edge of beam as a variable is accurate and feasible, it realizes the possibility of assessing the stiffness loss of pre-stressed concrete structure by adopting the statistic parameters on crack characteristics.

A method for quickly determine the stiffness loss of structures by using fracture characteristics is established, and using this method, engineers can quickly determine whether a bridge is a dangerous bridge, without loading test. So, this method not only ensures the safety of human life, but also saves money.

The purpose of this paper is to establish a new two-phase Discrete Element Method (DEM) model to investigate the movement of fresh concrete which consists of mortar and aggregate. The established DEM model was adopted to simulate the mixing process of fresh concrete based on the commercial software package PFC3D. The trajectories of particles and particle clusters were recorded to analyze the mixing behavior from different scales. On one hand, the macro-scale movement was obtained to make the mixing process visualization. On the other hand, the relative micro movement of the single particle and particle clusters was also monitored to further study the mixing mechanism of the fresh concrete.

A new two-phase DEM model was designed to simulate the movement of fresh concrete which consists of mortar and aggregate. The linear-spring dashpot model was used to model all the contacts between particle and particle/wall to characterize the viscidity of fresh concrete. Moreover, two sets of parallel bond models were employed to characterize the contact between the mortar particles and mortar/coarse aggregate particles, namely the pbond1 and pbond2. The hybrid treatment enables the current DEM model to handle the yield behavior.

The mixing process of fresh concrete is mainly composed by the transportation in the x-direction and the overturn and fall off in the y- and z-directions. With these movements in different directions, the concrete particles can be fully mixed in the mixing drum.

A new two-phase DEM model was proposed and used to simulate the mixing process of fresh concrete. The outcomes of the simulation would be helpful for making the transporting truck visualization and the movement behavior of fresh concrete observable. The model can provide dynamic information of particles to reveal the interaction mechanism of fresh concrete in the truck mixer which is extremely difficult to obtain on-line in physical experiments or building site.

Most prior studies investigating determinants of CEO compensation in nonprofit hospitals ignore how managerial ability affects compensation. This study aims to examine whether CEOs with greater ability to manage corporate resources efficiently receive more payment in nonprofit hospitals.

This study employs a sample of 764 observations from 85 Pennsylvania nonprofit hospitals for the period 2010–2020.

This study finds a positive and statistically significant association between managerial ability and CEO compensation. The results are robust to alternative measures of managerial ability.

The measure of managerial ability proposed in this study could be used by boards of directors to quantify, evaluate and benchmark CEO ability. The results are also relevant to policymakers, stakeholders and the public interested in understanding the determinants of CEO compensation in nonprofits.

This study is among the first to use a more precise measure of managerial ability, which captures the unobserved manager-specific aspects of CEO ability. In addition, this study contributes to the literature by providing evidence that CEO's ability to manage hospital resources efficiently plays an essential role in designing executive compensation contracts.