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Due to the increasing risk and uncertainty of construction projects, contractual flexibility has been considered as an effective tool to cope with emergences and to promote cooperation between owners and contractors. However, in practice, owners often failed to build an efficient cooperative relationship via contracts, resulting in a lacking of appropriate justice. Furthermore, due to a lack of available empirical research, the influence of contractual flexibility on the cooperative behavior of contractors requires further investigation. The purpose of this paper is to fill this gap by conducting empirical research from the perspective of justice perception.

A theoretical model was developed and a series of hypotheses were proposed. Then, partial least squares structural equation modeling analyses were conducted on a sample of 188 respondents.

The results show that contractual content and executing flexibility both have a positive influence on the cooperative behavior of a contractor, which was partially mediated by distribution, procedural, and interactional justice perceptions. Moreover, content flexibility has a significant impact on all three types of justice perception, and the execution of flexibility has more impact on interactional justice compared to other justice perceptions.

The findings contribute to an improved understanding of how contractual flexibility affects the cooperative behavior of contractors, indicating that the owner could develop a fair exchange relationship through flexible contracting and motivation of the other party.

With continuous concerning on the toxic of element Pb, Pb-free solder was gradually used to replace traditional Sn-Pb solder. However, during the transition period from Sn-Pb to Pb-free solder, mixing of Sn-Pb and Pb-free is inevitable occurred in certain products, and in China where Sn-Pb solder was still used extensively in certain areas especially. Correspondingly, understanding reliability of Sn-Pb solder joints was very important, and further studies were needed.

Thermal shock test between −55°C and 125 °C was conducted on Sn-37Pb solder bumps in the BGA package to investigate the microstructure evolution and the growth mechanism of interfacial intermetallic compound (IMC) layer. The effects of thermal shock on the mechanical property and fracture behavior of Sn-37Pb solder bumps were discussed.

Pb-rich phase was coarsened and voids were increased at first; Pb-rich phase was refined and voids were decreased secondly with the increase of thermal shock cycles; the shear strength of solder bumps was slightly decreased after thermal shock, but was back up to 73.67MPa at 2,000 cycles; interfacial IMCs of solder bumps was from typical scallop-type into smooth, the composition of IMCs was from Cu₆Sn₅ into Cu₆Sn₅ and Cu₃S_n after thermal shock with 1,500 and 2,000 cycles; 20.0 per cent of solder bumps at 1,500 cycles and 9.5 per cent of solder bumps at 2,000 cycles were failure respectively.

Compared with the board level test method, the impact shear test for the single solder bump is more convenient and economical and is actively pursued by the industries. The shear strength of solder bumps was slightly decreased after thermal shock, but was back up to 73.67 MPa at 2,000 cycles; 20.0 per cent of solder bumps at 1,500 cycles and 9.5 per cent of solder bumps at 2,000 cycles were failure.

This study aims to elucidate the process and internal mechanism of place identity construction in traditional villages under the impact of tourism by taking Cuandixia village as a case. The research methods comprise participatory observation and in-depth interviews with the residents. The main results are as follows: the impact of tourism on traditional villages is mainly reflected in space reconstruction, livelihood change, social relations restructuring and culture change; under the impact of tourism, the representation of residents’ identity construction shows complexity, with positive and negative effects; and the place identity construction of residents affects their perception of and attitudes toward tourism. Moreover, self-esteem and self-efficacy principles play a key role in their perception of tourism. This study provides some reference for further investigation of the tourism development model and the mental mechanism of residents in traditional villages.

This study aims to investigate the influence and impact mechanism of capital tax incentives on firm innovation.

This study employs the difference-in-differences (DID) method, in conjunction with the exogenous impact of accelerated depreciation (AD) pilot policy. This study selects Chinese listed companies from 2010 to 2017 as the research sample.

Firstly, AD exerts a substantial positive effect on the quantity and quality of the innovation output of firms, and the positive impact results primarily from heightened investment in fixed assets, particularly, machinery and equipment. Secondly, the influence of the policy is pronounced in non-state-owned enterprises, mature enterprises, less capital-intensive enterprises and non-high-tech industries, which all exhibit strong innovation incentives. Lastly, the tax incentive policy significantly stimulates firm innovation in the short term, but its long-term impact on innovation incentives lacks statistical significance.

This study highlights the significance of capital tax incentives in facilitating the innovation process in firms.

The purpose of this paper is to investigate the relationship between tax avoidance and earnings persistence in the light of a developing economy, with the main focus on China.

In the analysis, the author conducts a survey on the tax avoidance situation of Chinese listed companies from 2012 to 2020. Then, a multivariate regression analysis is performed in order to analyse the relationship between corporate tax avoidance and earnings persistence.

The findings of the present study show that tax avoidance has a significant positive effect on earnings persistence. However, when the degree of tax avoidance is high, the “risk effect” of tax avoidance exceeds the “value effect”, and tax avoidance will reduce the persistence of earnings. This conclusion is even more prominent when the company is non-state-owned. Further research shows the increase of institutional investors’ shareholding ratio can improve “value effect” of tax avoidance, lessen “risk effect” of tax avoidance, and positively affect the relationship between tax avoidance and earnings persistence.

This study provides evidence for investors to understand the dual effect of tax avoidance on earnings persistence. The results may have implications for regulatory bodies. They can provide a better understanding of the corporate governance role of institutional investors in curbing opportunistic tax avoidance.

This study enriches the research on tax avoidance effects by analysing the impact of tax avoidance on earnings persistence. This study also compensates for the shortcomings of analysing earnings persistence mainly from the perspective of tax differences in the past, and promotes the study of the corporate governance effects of institutional investors under different levels of tax avoidance.