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This study aims to examine whether firms that appear to exhibit high sustainable outputs are more likely to pay higher audit fees than firms without such outputs.

The sustainability outputs are measured using a sustainable product portfolio consisting of four products: clean energy products, eco-design products (EDP), environmental products (EP) and sustainable building projects (SBP). The audit fee variable is measured by the natural logarithm of the total amount of audit fees. The study tests two models of the association between these outputs and audit fees; Model 1 tests this association in the absence of the moderating variable (sustainability committee), and Model 2 tests the association in the presence of the moderating variable.

An analysis of data on 261 European firms from the Refinitiv Eikon database from 2010 to 2019 shows that high sustainability outputs are significantly and positively associated with audit fees. More importantly, this association is moderated by the presence of a board-level sustainability committee, suggesting that this type of committee reflects a factor considered by auditors in their audit risk assessment practices. The findings indicate that in Model 1, one (EP) out of four variables has a significant and positive association with audit fees, while in Model 2 and in the presence of sustainability committee, two variables (EP and EDP) have a significant and negative association with audit fees. However, the robust analysis shows that three variables (EP, EDP and SBP) have significant and negative associations with audit fees.

The study findings have important implications for policymakers, auditors and firms’ managers. For policymakers, the findings provide support for the argument that sustainable attitudes incentivise firms to manage sustainable product profiles more effectively. As such, policymakers should incentivise firms to establish a sustainability committee and regulate its role and responsibilities. Auditors should coordinate with the sustainability committee to facilitate audit efforts and reduce audit fees.

Understanding the relationship between sustainable products and audit fees will allow firms to improve their portfolio of sustainable products. In addition, other social implications of this study relate to improving relationships with society by establishing a sustainability committee that is responsible to communicate with that society.

The results support the argument that firms should manage sustainable product portfolios more effectively. In addition, the results of the study highlight the importance of a new variable as a moderator, the sustainability committee, which has not been examined before.

This study aims to construct a mental health service system for middle school students in the post-COVID-19 era with the framework of Six Sigma DMAIC (define, measure, analyze, improve and control) and analyze the influencing factors of the mental health service system to study the implementation strategies of quality-oriented mental health services in middle schools.

This study was conducted in Tianjin, China, from September to November 2022, and 350 middle school students from Tianjin Public Middle School were selected as subjects. A questionnaire survey was used to collect data. In this study, the Six Sigma DMAIC method, sensitivity analysis method, exploratory factor analysis and principal component analysis were used to analyze the mental health services provided to middle school students.

Based on the Six Sigma DMAIC framework, this study indicates that the contribution rate of the mental health service process factor is the largest in the post-COVID-19 era. The mental health cultivation factor ranks second in terms of its contribution. Mental health quality and policy factors are also important in the construction of middle school students’ mental health service system. In addition, the study highlights the importance of parental involvement and social support in student mental health services during the post-COVID-19 era.

To the best of the authors’ knowledge, a study on middle school students’ mental health in the post-Covid-19 era has not yet been conducted. This study developed a quality-oriented mental health system and analyzed the influencing factors of mental health for middle school students based on data analysis and the Six Sigma DMAIC method.

Based on the weak seismic performance and low ductility of coupled shear walls, engineered cementitious composites (ECC) is utilized to strengthen it to solve the deformation problem in tall buildings more effectively and study its mechanical properties more deeply.

The properties of reinforced concrete coupled shear wall (RCCSW) and reinforced ECC coupled shear wall (RECSW) have been studied by numerical simulation, which is in good agreement with the experimental results. The reliability of the finite element model is verified. On this basis, a detailed parameter study is carried out, including the strength and reinforcement ratio of longitudinal rebar, the placement height of ECC in the wall limb and the position of ECC connecting beams. The study indexes include failure mode and the skeleton curve.

The results suggest that the bearing capacity of RECSW is significantly affected by the ratio of longitudinal rebar. When the ratio of longitudinal rebar increases from 0.47% to 3.35%, the bearing capacity of RECSW increases from 250 kN to 303 kN, an increase of 21%. The strength of longitudinal rebar has little influence on the bearing capacity of RECSW. When the strength of the longitudinal rebar increases, the bearing capacity of RECSW increases little. The failure mode of RECSW can be improved by lowering the casting height of the ECC beam in a certain range.

In this paper, ECC is used to strengthen the coupled shear wall, and the accuracy of the finite element model is verified from the failure mode and skeleton curve. On this basis, the casting height of the ECC casting wall limb, the strength and reinforcement ratio of longitudinal rebar and the position of the ECC beam are studied in detail.

This study aims to investigate the impact of board skill diversity (BSD) on corporate environmental responsibility (CER). In addition, this study explores the moderating effects of formal regulatory pressure and informal media pressure.

This study uses Chinese high polluting companies as the sample and uses regression analysis. Robustness checks, including instrumental variable regression, Heckman two-stage model and propensity score matching method, are performed to test the robustness of the results.

The findings suggest that BSD significantly improves CER performance. Both formal regulatory pressure and informal media pressure strengthen the positive impact of BSD on CER. Further channel analyses reveal that BSD improves CER performance by promoting corporate proenvironmental behaviors rather than by restricting environmental violations; skill diversity of executive directors has a more significant effect on CER than that of independent directors. Finally, the moderating effect of regulatory pressure is only significant after the implementation of the Environmental Protection Law, and the moderating effect of media pressure mainly concentrates on negative media coverage.

The involvement of directors with more diverse skills is essential to improve corporate proenvironmental behaviors. Companies should select qualified directors with different skills to further improve their performance on environmental protection and sustainable development.

Regulators and standard-setters should develop efficient guidelines on corporate board governance to enhance the positive role of companies in environmental and sustainable development.

This study broadens the research on the determinants of CER by examining the influence of BSD on CER and the moderating roles of various stakeholder pressures, thereby providing a deeper understanding of corporate environmental performance and sustainable development.

Based on the resource-gain-development framework, this study aims to explore the mediating mechanism of work–family enrichment (WFE) and psychological distress, and the potential positive effect of co-worker support, on employees’ work behaviour.

Data was obtained via a three-stage survey with 400 frontline employees from 13 distinct industries.

This study found that family-supportive leadership (FSL) has a positive impact on employees’ taking charge behaviour (TCB). WFE and psychological distress partially mediated the effect of FSL on TCB and WFE and psychological distress played a serial mediating role between FSL and TCB. Co-worker support positively moderated the relationship between FSL and WFE, TCB and psychological distress.

Managers should consider the problems and difficulties that employees may encounter in completing their work tasks and performance and minimise the interference of non-work factors on employees’ work status. Organisations should also facilitate diversity training for managers to respond to employees’ work and life problems and display family support behaviour.

This study confirmed the role of FSL in WFE, psychological distress and TCB. The results can provide guidance for managers to motivate employees’ TCB.

The impact of digital technology in the wider travel field has been substantial and significant, changing both the competitive landscape of businesses and the behavior of travelers. However, we are now on the cusp of new digital developments encompassing cloud computing, blockchain, internet of things (IoT) and above all, artificial intelligence (AI), which are predicted to disrupt the business and consumer sides of several industries – travel included. This study aims to frame this upcoming digital transformation in travel within a human-centered approach where the critical understanding of digital humanism principles will enrich social scientists’ research agenda in the coming years.

The viewpoint follows a structure based on (i) setting the scene for the rise of digital transformation, (ii) the historical perspective on digital transformation in travel, (iii) the pandemic’s impact and (iv) future development and research agenda.

It is only by fostering a human-centered digital transformation perspective that social science researchers in travel can realize the “high-tech for high-touch” promise of fostering a human-to-human encounter empowered and possibly hampered, by digital technologies. This work proposes to start from the concepts of digital technology control, participation, education and ethics to design a research agenda with a 2050 horizon.

This work has been designed to shift the attention of researchers toward a human-centered digital transformation approach to reflect on the human-machine relationship for a better society. Due to its inner characteristics the travel field can foster a reflection on this topic by reaffirming the centrality of human beings and their authorship in the travel product creation.

数字技术在更广泛的旅游领域产生了巨大而显著的影响, 改变了企业的竞争图景和游客行为。然而, 我们现在正处于新的数字发展的风口浪尖, 包括云计算、区块链、物联网以及最重要的人工智能, 预计这些技术将颠覆包括旅游业在内的多个行业的企业端和消费端。这项研究建议将即将到来的旅行数字化转型纳入以人为本的方法, 对数字人文主义原则的批判性理解将丰富社会科学家未来几年的研究议程。

该观点遵循基于以下方面的一种结构, (i)为数字化转型的兴起设定场景, （ii）旅行数字化转型的历史视角, (iii)疫情的影响和（iv）未来发展和研究议程。

只有培养以人为中心的数字化转型视角, 旅游领域的社会科学研究人员才能实现“高科技换高品质”的承诺, 培养一种被数字技术赋能但也可能受到阻碍的人与人之间的接触。这项工作建议从数字技术控制、参与、教育和伦理的概念出发, 设计一个2050年的研究议程。

这项工作旨在将研究人员的注意力转移到以人为中心的数字化转型方法上, 以反思更美好社会的人机关系。由于旅游领域的内在特征, 它可以通过重申人在旅游产品创造中的中心地位和作者身份来促进对这一主题的反思。

El impacto de la tecnología digital en el ámbito de los viajes en general ha sido sustancial y significativo, cambiando tanto el panorama competitivo de las empresas como el comportamiento de los viajeros. Sin embargo, en la actualidad estamos en la cúspide de nuevos desarrollos digitales que abarcan la nube informática, blockchain, IoT y, sobre todo, la inteligencia artificial, que se prevé que alteren los aspectos comerciales y de consumo de varias industrias, incluidos los viajes. Esta investigación propone enmarcar esta próxima transformación digital en los viajes dentro de un enfoque centrado en el ser humano, donde la comprensión crítica de los principios del humanismo digital enriquecerá la agenda de investigación de los científicos sociales en los próximos años.

El presente trabajo presenta una estructura basada en (i) el establecimiento del escenario para el auge de la transformación digital, (ii) la perspectiva histórica de la transformación digital en los viajes, (iii) el impacto de la pandemia y (iv) el desarrollo futuro y líneas de investigación.

Únicamente si se fomenta una perspectiva de transformación digital centrada en el ser humano podrán los investigadores de las ciencias sociales en el ámbito de los viajes hacer realidad la promesa de “alta tecnología para un alto contacto”, promoviendo un encuentro entre seres humanos potenciado, y posiblemente obstaculizado, por las tecnologías digitales. Este trabajo propone partir de los conceptos de control de la tecnología digital, participación, educación y ética para diseñar una agenda de investigación con horizonte 2050.

Este trabajo ha sido diseñado para desplazar la atención de los investigadores hacia un enfoque de transformación digital centrado en el ser humano para reflexionar sobre la relación ser humano-máquina para una sociedad mejor. Por sus características internas, el ámbito de los viajes puede propiciar una reflexión sobre este tema reafirmando la centralidad del ser humano y su autoría en la creación del producto turístico.

Given the serious question raised by the subprime of the 2008 global financial crisis over the rising practices of excessive rewarding of executives in the USA and European firms, the executive pay-performance nexus has emerged as a popular topic of debate in the contemporary corporate finance research. Conducted mostly on the Anglo-Saxon contexts, research outcomes have been inconclusive and dichotomous. Considering this backdrop, this study aims to investigate the endogenous relationship between executive compensation and risk taking in the context of the USA.

Using a large sample of non-financial firms from 2010 to 2020 based on panel data and two-stage least square regression. In this study, the riskier corporate decision is measured as book leverage and ratio of R&D expense to total assets. Chief executive officers’ (CEO) experience and age are used as instrumental variables, and these are expected to influence compensation incentives and, hence, affect firm riskiness indirectly. Firm size, return on assets and CEO turnover are reported to affect compensation and corporate decisions, therefore, included as control variables. Given that higher executive compensation is related to riskier corporate decision in firms, this study incorporates total wealth (i.e. accumulated equity related compensation) as an additional proxy of compensation, and this selection is justifiable by the perfect contracting notion of the agency theory.

The results of this study show a significant positive and increasing nexus among compensation and riskier corporate decisions. Besides, the compensation level proxied through the percentage of each form of compensation in total compensation is very important as greater equity and greater salary diminishes risk taking.

The outcomes of this study have useful implications for firm stakeholders and policymakers.

The level of pay measured by the percentage of each type of compensation in total compensation is of utmost importance as it can increase or decrease risk taking in corporate decisions.

The purpose of this study is to investigate the effect of the COVID-19 pandemic on key performance metrics of accommodation properties by elaborating on the roles of business models (i.e. franchised, chain-managed and independent hotels, and the sharing economy) and state-level restrictions in the US.

The pandemic is considered a variable interference against the average daily rate, occupancy and revenue per available room, which permits the examination of the before and after effects of the pandemic. The panel data model is used to examine the effect of the recent pandemic on the accommodation sector in the USA.

The results showed that chain-managed hotels were the most adversely impacted by the COVID-19 pandemic, while independent hotels were the least adversely impacted. Interestingly, and consistent with emerging consumer needs suggested by spatial distance theory, the pandemic does not have significant negative effects on Airbnb. The adverse impact of the pandemic on hotels was exacerbated in more restrictive states, while Airbnb remained immune to regulatory differences.

This study addresses the dearth of research on the types, roles and efficacy of business models in the accommodation industry and makes important theoretical contributions to the study of business model resilience in the accommodation industry, leveraging the resource-based theory of the firm and spatial distance theory.

The findings of this study make a significant contribution to the extant literature on the resilience of business models in the accommodation industry and have important implications for hotels, Airbnb owners, accommodation brands and destination and health policymakers. They demonstrate that a lower level of corporate control and greater flexibility in brand and operational standards allow for a more effective response to business disruptions such as a global pandemic.

The purpose of this paper is to propose a casting process for the production of double-chamber soft fingers, which avoids the problems of air leakage and fracture caused by multistep casting. This proposed method facilitates the simultaneous casting of the inflation chamber and the jamming chamber.

An integrated molding technology based on the lost wax casting method is proposed for the manufacture of double-chamber soft fingers. The solid wax core is assembled with the mold, and then liquid silicone rubber is injected into it. After cooling and solidification, the mold is stripped off and heated in boiling water, so that the solid wax core melts and precipitates, and the integrated soft finger is obtained.

The performance and fatigue tests of the soft fingers produced by the proposed method have been carried out. The results show that the manufacturing method can significantly improve the fatigue resistance and stability of the soft fingers, while also avoiding the problems such as air leakage and cracking.

The improvement of the previous multistep casting method of soft fingers is proposed, and the integrated molding manufacturing method is proposed to avoid the problems caused by secondary bonding.

Based on the moral licensing theory, this study aims to reveal the mechanism of self-sacrificial leadership inducing abusive supervision from two paths of leader moral credit and leader moral credential. At the same time, it also discusses the moderating effect of leader behavioral integrity on the two paths.

In this study, 434 employees and their direct leaders from six Chinese companies were investigated in a paired survey at three time points, and the empirical data was analyzed using Mplus 7.4 software.

Self-sacrificial leadership has a positive effect on leader abusive supervision through the mediating role of leader moral credit and leader moral credential. In addition, this study also finds that leader behavioral integrity is the “gate” for self-sacrificial leadership to promote abusive supervision, and the leader behavioral integrity has a moderating effect on the process of self-sacrificial leadership influencing on leader moral credit and leader moral credential.

This study explores the evolution of self-sacrificial leadership from “good” to “bad” from the perspective of moral licensing and broadens the research on the mechanism and boundary conditions of self-sacrificial leadership. At the same time, it also provides important reference value for preventing the negative effects of self-sacrificial leadership in organizations.