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The purpose of this study is to clarify the mechanism of ambient and transient temperature effects on piezoelectric pressure sensors, and to propose corresponding compensation measures. The temperature of the explosion field has a significant influence on the piezoelectric sensor used to measure the shock wave pressure. For accurate shock wave pressure measurement, based on the actual piezoelectric pressure sensors used in the explosion field, the effects of ambient and transient temperatures on the sensor should be studied.

The compensation method of the ambient temperature is discussed according to the sensor size and material. The theoretical analysis method of the transient temperature is proposed. For the transient temperature conduction problem of the sensor, the finite element simulation method of structure-temperature coupling is used to solve the temperature distribution of the sensor and the change in the contact force on the quartz crystal surface under the step and triangle temperatures. The simulation results are highly consistent with the theory.

Based on the analysis results, a transient temperature control method is proposed, in which 0.5 mm thick lubricating silicone grease is applied to the sensor diaphragm, and 0.2 mm thick fiberglass cloth is wrapped around the sensor side. Simulation experiments are carried out to verify the feasibility of the control method, and the results show that the control method effectively suppresses the output of the thermal parasitic.

The above thermal protection methods can effectively improve the measurement accuracy of shock wave pressure and provide technical support for the evaluation of the power of explosion damage.

Three-axis accelerometers play a vital role in monitoring the vibrations in aircraft machinery, especially in variable flight temperature environments. The sensitivity of a three-axis accelerometer under different temperature conditions needs to be calibrated before the flight test. Hence, the authors investigated the efficiency and sensitivity calibration of three-axis accelerometers under different conditions. This paper aims to propose the novel calibration algorithm for the three-axis accelerometers or the similar accelerometers.

The authors propose a hybrid genetic algorithm–particle swarm optimisation–back-propagation neural network (GA–PSO–BPNN) algorithm. This method has high global search ability, fast convergence speed and strong non-linear fitting capability; it follows the rules of natural selection and survival of the fittest. The authors describe the experimental setup for the calibration of the three-axis accelerometer using a three-comprehensive electrodynamic vibration test box, which provides different temperatures. Furthermore, to evaluate the performance of the hybrid GA–PSO–BPNN algorithm for sensitivity calibration, the authors performed a detailed comparative experimental analysis of the BPNN, GA–BPNN, PSO–BPNN and GA–PSO–BPNN algorithms under different temperatures (−55, 0 , 25 and 70 °C).

It has been showed that the prediction error of three-axis accelerometer under the hybrid GA–PSO–BPNN algorithm is the least (approximately ±0.1), which proved that the proposed GA–PSO–BPNN algorithm performed well on the sensitivity calibration of the three-axis accelerometer under different temperatures conditions.

The designed GA–PSO–BPNN algorithm with high global search ability, fast convergence speed and strong non-linear fitting capability has been proposed to decrease the sensitivity calibration error of three-axis accelerometer, and the hybrid algorithm could reach the global optimal solution rapidly and accurately.

This paper investigates whether the audit fees of Chinese listed firms are associated with the share pledging practice of the firm’s controlling shareholders.

This study uses the audit pricing model to estimate the association between the share pledging of listed firms and audit fees. Cross-sectional analysis is conducted on a large sample of Chinese listed firms during the period 2004 to 2019. The authors further test the moderating effects of listing on the Main Board, state ownership and abnormal audit report lag on the association between share pledging and audit fees. The results remain robust to various endogeneity tests including two-stage least squares instrumental variable analysis, entropy balancing analysis and difference-in-difference analysis.

The study finds that audit fees are positively associated with the proportion of shares pledged by the listed firm’s controlling shareholder in China. The results also provide new evidence that the positive association between audit fees and the share pledging of controlling shareholders could be mitigated if the firm is listed on the Main Board and/or it is a state-owned enterprise. In contrast, pledged firms with abnormal audit report lag are found to have higher audit fees than their pledged counterparts without the excessively long audit delay.

Findings of this study have important practical implications to those charged with governance, as boards need to comprehensively understand the adverse consequences of share pledging when pursuing it as the firm’s major source of financing. The study also has policy implications for stock market regulators such as the China Securities Regulatory Commission in China. Regulators could consider developing a threshold-based share pledging disclosure and pledge ratio requirements based on factors such as a firm’s listing status and ownership structure.

This study provides new evidence on the audit-related consequences of share pledging in a significant capital market. Findings of this study also enrich the existing audit literature by introducing the share pledging activities of controlling shareholders into the audit pricing decision-making model.

This paper aims to explore the relationship between economic policy uncertainty (EPU) and promoters’ share pledging activity for real estate and construction firms in India. The author further divides the sample into financially sound and financially constrained firms and re-examines the relationship between EPU and promoters’ share pledging activity for them. Additionally, the author investigates the moderating effect of EPU on firm-level cash holding for pledged firms.

The author conducts multiple regression to examine the effect of EPU on the share-pledging activity of a firm on sample data of Indian construction and real estate firms. The financial and pledging data was collected for all listed firms from March 2009 to March 2020 from the Centre for Monitoring Indian Economy. The EPU data was re-estimated using the three-period moving average method. All data used in the study was collected from secondary sources.

The author finds that EPU influences pledging activity, and the association between them is opposite for financially constrained and financially sound firms. Also, the author reports that an increase in EPU increases firm-level cash holding for pledged firms, and the interaction between EPU and share pledging is significantly associated with firm-level cash holding.

The managerial implications of this study are manifold. Managers of financially constrained firms should pay attention to the promoters pledging activity so that in a rising EPU environment, issues of managerial entrenchment can be avoided. Moreover, any further promoters’ share pledging activity under rising EPU conditions may force managers to hoard higher cash and thus reducing investment and profitability.

This paper presents evidence of relationship between EPU, share pledging activity and firm-level cash holding in an emerging economy. The study also compares the response of financially constrained and financially sound firms for EPU on equity pledging activity and that of equity pledging on firm-level cash holdings.

This paper aims to highlight the greenhouse gas emissions disclosures in sustainability reports of the automotive industry both from headquarters and Turkish subsidiaries. Further, it aims to understand to what extent these corporations disclose greenhouse gas (GHG) emissions.

The sample of the research consists of the global brands Ford, Honda, Hyundai, Daimler and Fiat. Global and national sustainability reports from headquarters and local subsidiaries are examined. To determine the disclosure for emissions content analysis is conducted. The GRI 305: Emissions standard, which sets out the reporting requirements on the issue emissions is used to identify the disclosures both from headquarters and subsidiaries.

The sector-specific findings show that all sustainability reports from headquarters disclose much more specific information on greenhouse gas emissions than the reports from subsidiaries. Corporations that offer the most comprehensive sustainability reports disclose the least pages in environmental information. However, presenting the least information does not mean that these reports are rare in quality. Especially, two corporations who offer the least pages on environmental issues fully disclosed the classification of GRI 305: Emissions standard. It can be stated that these corporations emphasize the quality and not the quantity of disclosure. Although, local subsidiaries are not reporting to the extent as headquarters do good applications together with specific information are applied.

The investigation contributes to the research on corporate social responsibility (CSR) by exploring the GHG emissions disclosures across borders by analyzing sustainability reports of both the headquarters of the automotive industry and their local subsidiaries as the actual production units in Turkey.

Presents over sixty abstracts summarising the 1999 Employment Research Unit annual conference held at the University of Cardiff. Explores the multiple impacts of globalization on work and employment in contemporary organizations. Covers the human resource management implications of organizational responses to globalization. Examines the theoretical, methodological, empirical and comparative issues pertaining to competitiveness and the management of human resources, the impact of organisational strategies and international production on the workplace, the organization of labour markets, human resource development, cultural change in organisations, trade union responses, and trans‐national corporations. Cites many case studies showing how globalization has brought a lot of opportunities together with much change both to the employee and the employer. Considers the threats to existing cultures, structures and systems.

The transition to motherhood has been studied extensively, but primarily among participants in homogenous race/ethnicity relationships. The aim of the current study was to explore the lived experiences of a diverse group of women in biracial and monoracial relationships experiencing the transition to motherhood (e.g., biracial or monoracial motherhood). Informed by the symbolic interaction framework, in-depth semi-structured interviews were conducted to investigate the expectations and experiences of first-time motherhood on a sample of 12 U.S. women. Their diverse stories contained multiple themes including an overarching theme of racial/ethnic differences in appropriate infant care, which surfaces during engagement in family and social support interactions. This analysis emphasizes the need for more diverse portrayals of motherhood. We discuss our findings in light of the literature and implications for future research and practice.

This study aims to discuss whether a new accounting policy can help enterprises withstand operating risks and whether corporate governance can play a supervisory role. Taiwan took the lead worldwide in allowing companies to distribute cash dividends from capital reserves. Compared with traditional cash dividends distributed from retained earnings, this move was aimed at maintaining the stability of cash dividends and helping listed companies address the risks of temporary downturns. However, the distribution of cash dividends from capital reserves may violate the principle of capital maintenance and damage creditors’ equity. The authors sought to examine whether corporate governance could play a supervisory role.

The present study targeted Taiwanese listed companies and cited data from the Taiwan Economic Journal. The study period was from 2011–2019. The authors tested the hypotheses using the least square method.

The results showed that ultimate controlling shareholders of listed companies can maximize their own interests through ownership arrangements, whereas corporate governance cannot play a supervisory role nor protect creditors’ equity. The findings provide insight on whether, in the development process of corporate governance, appropriate measures are taken to protect creditors’ equity in addition to shareholders’ equity, or achieve a good coordination of interests among all stakeholders.

The ultimate controlling shareholders or directors of a listed company would seek to maximize their own interests, and transfer the operating risks to creditors through the arrangement of dividend policy, thus harming creditors’ equity. However, independent directors cannot play a supervisory role. The authors inferred that corporate governance standards previously focused on the shareholder level or alleviation of the agency problem between controlling shareholders and non-controlling shareholders but ignored creditors’ equity.

Deutsches Wirtschaftswissenschaftliches Institut für Fremdenverkehr an der Universität München Am 2. Juni 1970 fand die Mitgliederversammlung des Deutschen Wirtschaftswissenschaftlichen Instituts für Fremdenverkehr an der Universität München statt. Unter dem Vorsitz von Dr. E. Mayerhofer, dem geschäftsführenden Vorstandsmitglied, wurden vorab die Regularien behandelt.

Anthony Edwards' recent study “The Reliability of Tourism Statistics ”in Travel & Tourism Analyst [Edwards 1991 in References below] is timely, coming before the WTO International Conference on Travel and Tourism Statistics (Ottawa, June 25–28, 1991) and the Meeting on Tourism Statistics at the International Statistical Institute's 38th Session (together with the International Association for Official Statistics, Cairo, September 1991). He is one of the most expert users and analysts of these problematic data. Both WTO [1985] and OECD [1982, 1984] published methodological reports on the main national statistics they publish. A recent book [Bar‐On 1989a], three articles in The Tourist Review [Bar‐On 1983, 1988] and in International Tourism Quarterly [Withyman 1985] and a paper at the Beijing Conference of IAOS [Bar‐On 1990] discussed many of the problems and solutions, and they were covered at the Crete Europa Conference [Schmidhauser 1991]. The following should interest readers producing or analysing tourism data: