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The purpose of this paper is to propose a mobile and social-based question-and-answer (Q&A) system that analyzes users' social relationships and past answering behavior, considers users' interest similarity and answer quality to infer suitable respondents and forwards the questions to users that are willing to give high quality answers.

This research applies first-order logic (FOL) inference calculation to generate question/interest ID that combines a users' social information, interests and social network intimacy to choose the nodes that can provide high-quality answers. After receiving a question, a friend can answer it, forward it to their friends according to the number of TTL (Time-to-Live) hops, or send the answer directly to the server. This research collected data from the TripAdvisor.com website and uses it for the experiment. The authors also collected previously answered questions from TripAdvisor.com; thus, subsequent answers could be forwarded to a centralized server to improve the overall performance.

The authors have first noticed that even though the proposed system is decentralized, it can still accurately identify the appropriate respondents to provide high-quality answers. In addition, since this system can easily identify the best answerers, there is no need to implement broadcasting, thus reducing the overall execution time and network bandwidth required. Moreover, this system allows users to accurately and quickly obtain high-quality answers after comparing and calculating interest IDs. The system also encourages frequent communication and interaction among users. Lastly, the experiments demonstrate that this system achieves high accuracy, high recall rate, low overhead, low forwarding cost and low response rate in all scenarios.

This paper proposes a mobile and social-based Q&A system that applies FOL inference calculation to analyze users' social relationships and past answering behavior, considers users' interest similarity and answer quality to infer suitable respondents and forwards the questions to users that are willing to give high quality answers. The experiments demonstrate that this system achieves high accuracy, high recall rate, low overhead, low forwarding cost and low response rate in all scenarios.

Unpredictable economic landscapes have led to a continuous escalation in global economic policy uncertainty (EPU). Improving risk management and sustainability in an environment with high macro risk is critical for business development. This study aims to explore the impact of corporate sustainable development on corporate tax risk.

After using a sample of companies that were A-share listed on the Shanghai and Shenzhen stock exchanges from 2011 to 2021, this paper applies ordinary least squares and a moderate effect model.

Better environmental, social and governance (ESG) performance can weaken corporate tax risk by improving green innovation capability, reputation and information transparency. Meanwhile, the restraining effect of ESG on tax risk was more significant amid high EPU. These impacts were amplified amid higher market competition, lower tax supervision and a lower degree of corporate digital transformation.

The findings emphasize the need for the government to establish a healthy business and tax environment so that enterprises can improve sustainable development and increase their risk management abilities, especially post-COVID-19.

This study guides enterprises and the entirety of society to in paying attention to and promoting ESG practices, which can enhance enterprise tax management.

This study expands the research on the economic consequences of sustainable development and the factors influencing corporate tax risk and EPU.

The aim of this study is to discern the role of digital finance in driving rural industrial integration and revitalization. Specifically, it intends to shed light on how the deep development of digital finance can contribute to the optimization and transformation of the rural industrial structure. The research further explores the particular effects of this financial transformation in the central and western regions of China.

This research studies the influence of digital finance on rural industrial integration across 30 Chinese provinces from 2011 to 2020. Utilizing the entropy weight method, a comprehensive evaluation index system is established to gauge the level of rural industrial integration. A two-way fixed effects model, intermediary effect model, and threshold effect model are employed to decipher the relationship between digital finance and rural industrial integration.

Findings reveal a positive relationship between digital finance and rural industrial integration. A single threshold feature was identified: beyond a traditional finance development level, the marginal effect of digital finance on rural industrial integration increases. These effects are more noticeable in central and western regions.

Empirical outcomes contribute to policy discourse on rural digital finance, assisting policymakers in crafting effective strategies. Understanding the threshold of traditional finance development provides a new perspective on the potential of digital finance to drive rural industrial integration.

As an important engine of economic growth, the digital economy is bringing new opportunities for the promotion of entrepreneurship. However, key questions regarding the extent of the effect of the digital economy on entrepreneurship remain unanswered. This study examines how the digital economy influences entrepreneurship in China using provincial data from 2011–2020, applying convergence tests and spatial econometric models.

Based on theoretical analysis and using macro provincial data covering the period of 2011–2020, we adopt a diversified empirical analytical method and apply a combination of the convergence trend test, spatial auto correlation test, and spatial Durbin model to test the research hypotheses.

First, there is spatial correlation between the digital economy and entrepreneurship. Second, the overall trend of China’s digital economy shows s convergence, with the whole country and the eastern region showing absolute β convergence and the whole country as well as the central and western regions showing β conditional convergence. Third, the digital economy can significantly promote entrepreneurship and has spatial spillover effects. Moreover, higher education has a negative moderating effect on the process of digital economy empowering entrepreneurship.

Studying the spatially correlated impacts of the digital economy on entrepreneurship enhances our understanding of its contribution to economic growth. Policy-makers can use these findings to develop targeted digital infrastructure investments in lagging provinces, guide entrepreneurs to better grasp the opportunities of the digital economy, and provide support for innovation and entrepreneurship. The findings also could offer Chinese experience that can be used to guide developing countries in utilizing the digital economy to enable entrepreneurship.

This paper expands and enriches the analytical focus on digital economy-empowered entrepreneurship and complements the current theoretical research on the moderating effect of the digital economy in empowering entrepreneurship.

This paper aims to investigate how integrated reporting quality (IRQ), as well as comprehensive disclosure score (CDS) (i.e. incorporating integrated and sustainable reporting quality), impacts value creation differently between companies operating under mandatory versus voluntary adoption of these reporting frameworks.

The sample comprises 1,195 firm-year observations (international data set) from 2018 to 2022, which are divided into groups based on mandatory vs voluntary adoption of the international integrated reporting framework (IIRF) and Sustainability Accounting Standards Board (SASB). Furthermore, regression analysis is used in the analyses.

The findings revealed a significant and positive relationship between IRQ and value creation on a global scale. In addition, unlike voluntary adoption of the IIRF, mandatory adoption of it showed a significant and positive relationship between IRQ and value creation. Furthermore, an increase in the CDS had a greater impact on value creation compared to IRQ. Finally, in contrast to companies with voluntary adoption of both IIRF and SASB, companies with mandatory adoption of them exhibited a significant and positive relationship between these reports and value creation.

The findings have practical implications for various stakeholders. First, by enhancing the awareness and understanding of integrated reporting and sustainability reporting among users, these results can facilitate more informed economic decision-making and enable a more accurate assessment of a company's potential for value creation. Second, these findings can contribute to the development of more effective and tailored reporting guidelines that align with the nuances of value creation dynamics in different contexts. Ultimately, this research can lead to improvements in reporting practices and regulatory frameworks, benefiting both companies and their stakeholders.

The study's social implications are significant as it offers insights into the global debate surrounding the adoption of the IIRF and the objectives of the merger involving the Value Reporting Foundation and the International Financial Reporting Standards Foundation. The findings provide a concrete basis for evaluating the value of adopting the IIRF and inform discussions on the future of reporting standards and practices.

Furthermore, it stands as one of the pioneering endeavors to investigate the value creation aspects of CDS. These unique aspects make a substantive contribution by expanding the frontiers of knowledge in the realm of corporate reporting and financial implications, offering novel insights and opportunities for further research in this crucial domain.

Even though the end-user satisfaction construct has gained prominence as a surrogate measure of information systems performance assessment, it has received scant formal treatment and empirical examination in the data analytics systems field. In this respect, this study aims to examine the vital role of user satisfaction as a proxy measure of data analytics system performance in the financial engineering context.

This study empirically validated the proposed model using primary quantitative data obtained from financial managers, engineers and analysts who are working at Jordanian financial institutions. The quantitative data were tested using partial least squares-based structural equation modeling.

The quantitative data analysis results identified that technology quality, information quality, knowledge quality and decision quality are key factors that enhance user satisfaction in a data analytics environment with an explained variance of around 69%.

This empirical research has contributed to the discourse regarding the pivotal role of user satisfaction in data analytics performance in the financial engineering context of developing countries such as Jordan, which lays a firm foundation for future research.

This paper aims to examine the influence of overconfident or conservative CEOs on the performance feedback of R&D investment, as well as the combined impact of CEO overconfidence and demographic characteristics on the relationship between performance feedback of R&D investments.

Grounded in the upper echelon theory, listed companies in China are selected as samples, and the Heckman two-stage model is used to examine all the models.

This paper reveals that overconfident CEOs tend to make suboptimal investment decisions. These decisions are influenced by cognitive biases that have a negative impact on the performance of R&D investments. However, the negatively moderating effects of CEO overconfidence can be mitigated if they have overseas experience or academic background, or they are younger.

These mechanisms highlight the various ways in which CEO psychological factors and demographic characteristics can complement each other.

Business Process Reengineering (BPR) eliminates non-value-added (NVA) and essential non-value-added (ENVA) waste through radical process redesign to improve organizational operations. Comprehensive research integrating BPR tools is needed to understand their benefits for manufacturing firms. This research presents an integrated BPR-simulation framework tailored to the manufacturing sector to maximize process improvements and operational excellence.

The BPR design methodology adopts a systematic, multi-stage approach. The first phase involves identifying a specific improvement process aligned with BPR's core objectives. This phase analyses and redesigns workflows to optimize task sequences, roles, and stakeholder interactions while eliminating redundancies and inefficiencies via Workflow Process Reengineering. Visual process mapping tools, including VSM and simulation, pinpoint areas of waste, delay, and potential enhancement. The second phase follows the workflow analysis and aims to improve efficiency and effectiveness by redefining roles, rearranging tasks, and integrating automation and technology solutions. The redesigned process undergoes evaluation against key performance indicators to ensure measurable improvements are achieved. The final phase validates the proposed changes through simulation models, assesses the impact on key performance metrics, and establishes the necessary infrastructure for successful implementation. The proposed model is empirically validated through a case study of a leading apparel company in Vietnam, confirming its effectiveness.

The findings reveal that NVA activities are being eliminated, and ENVA activities in key departments are significantly reduced. This yielded a substantial improvement, reducing 25 out of 186 combined ENVA and NVA operations in the sewing facility, involving a decrease of 15 ENVA operations and the removal of 10 NVA operations. Consequently, this led to an 8.5% reduction in the proportion of ENVA operations, accompanied by a complete 100% elimination of NVA activities.

The single case study limits generalizability; thus, expanded implementation across diverse manufacturing sub-sectors is required to establish validity and broader applicability of the integrated framework.

The experimental results highlight the proposed model's effectiveness in optimizing resource utilization and its practical implementation potential. This structured BPR methodology enables organizations to validate, evaluate, and establish proposed process changes to enhance operational performance and productivity.

This paper aims to present spot pattern welding (SPW) as a scanning strategy for laser-foil-printing (LFP) additive manufacturing (AM) in place of the previously used continuous pattern welding (CPW) (line-raster scanning). The SPW strategy involves generating a sequence of overlapping spot welds on the metal foil, allowing the laser to form dense and uniform weld beads. This in turn reduces thermal gradients, promotes material consolidation and helps mitigate process-related risks such as thermal cracking, porosity, keyholing and Marangoni effects.

304L stainless steel (SS) feedstock is used to fabricate test specimens using the LFP system. Imaging techniques are used to examine the melt pool dimensions and layer bonding. In addition, the parts are evaluated for residual stresses, mechanical strength and grain size.

Compared to CPW, SPW provides a more reliable heating/cooling relationship that is less dependent on part geometry. The overlapping spot welds distribute heat more evenly, minimizing the risk of elevated temperatures during the AM process. In addition, the resulting dense and uniform weld beads contribute to lower residual stresses in the printed part.

To the best of the authors’ knowledge, this is the first study to thoroughly investigate SPW as a scanning strategy using the LFP process. In general, SPW presents a promising strategy for securing embedded sensors into LFP parts while minimizing residual stresses.

This paper aims to enhance the machining accuracy of hybrid robots by treating the moving platform as the first joint of a serial robot for direct position measurement and integrating external grating sensors with motor encoders for real-time error compensation.

Initially, a spherical coordinate system is established using one linear and two circular grating sensors. This system enables direct acquisition of the moving platform’s position in the hybrid robot. Subsequently, during the coarse interpolation stage, the motor command for the next interpolation point is dynamically updated using error data from external grating sensors and motor encoders. Finally, fuzzy proportional integral derivative (PID) control is applied to maintain robot stability post-compensation.

Experiments were conducted on the TriMule-600 hybrid robot. The results indicate that the following errors of the five grating sensors are reduced by 94%, 93%, 80%, 75% and 88% respectively, after compensation. Using the fourth drive joint as an example, it was verified that fuzzy adaptive PID control performs better than traditional PID control.

The proposed online error compensation strategy significantly enhances the positional accuracy of the robot end, thereby improving the actual processing quality of the workpiece.

This method presents a technique for achieving online error compensation in hybrid robots, which promotes the advancement of the manufacturing industry.

This paper proposes a cost-effective and practical method for online error compensation in hybrid robots using grating sensors, which contributes to the advancement of hybrid robot technology.