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This study aims to obtain the more precise decision map to fuse the source images by Coefficient significance method. In the area of multifocus image fusion, the better decision map is very important the fusion results. In the processing of distinguishing the well-focus part with blur part in an image, the edge between the parts is more difficult to be processed. Coefficient significance is very effective in generating the better decision map to fuse the multifocus images.

The energy of Laplacian is used in the approximation coefficients of redundant discrete wavelet transform. On the other side, the coefficient significance based on statistic property of covariance is proposed to merge the detail coefficient.

Due to the shift-variance of the redundant discrete wavelet and the effectiveness of fusion rule, the presented fusion method is superior to the region energy in harmonic cosine wavelet domain, pixel significance with the cross bilateral filter and multiscale geometry analysis method of Ripplet transform.

In redundant discrete wavelet domain, the coefficient significance based on statistic property of covariance is proposed to merge the detail coefficient of source images.

Tom Gould, an entrepreneur, had been operating Treadwell’s Ice Cream, a small ice cream restaurant since 2000. Treadwell’s Ice Cream had been preparing its financial statements under cash basis. Tom Gould turned over all his receipts, both personal and business expenses, to his bookkeeper who entered them into QuickBooks. At tax time, his tax accountant excluded non-qualifying expenses from the tax filing. Periodically, Tom met with his bookkeeper to determine the results of operations and financial position at the end of that period of time. Most of Treadwell’s transactions were easily recognized by Tom, who preferred to pay all expenses by cash rather than credit. However, the bookkeeper had not been separating operating from non-operating activities, and had been using multiple accounts to record the same or similar costs. Therefore, the current income statement and balance sheet were not appropriately categorized and organized. In addition, since the bookkeeper was not a tax account, business expenses had been mixed with Tom Gould’s personal expenses on the income statement. There were no adjustment to the income statement after the tax accountant identified non-qualifying expenses when preparing tax filing. As Tom and his wife were considering turning over more day to day operations to his son and hiring a non-family member as a manager to help his son, he would need the books to provide an accurate picture of the business.

Primary source materials included interviews with the owner, Thomas Gould, his son, Michael Gould, and their Accountant, Tom Mallas. Secondary source materials included monthly and annual financial data from QuickBooks (monthly data are available upon request but are not relevant to the case discussion). Other secondary source materials included geographic, economic, industry, and competitors’ information.

This case is well suited for an introductory level undergraduate financial accounting course, after accrual accounting and accounting information systems (accounting cycles) have been introduced. When analyzing this case, students will apply concepts and principles of financial statement preparation. The case is also appropriate to serve as a review of accrual accounting, and of income statement and balance sheet preparation at the beginning of an intermediate level financial accounting course. Students can be asked to reformat the income statement from the single-step format to the multiple-step format. By working through financial statements with common errors found in small businesses, students can practice identifying these errors, thus providing a review of the various sections of the income statement and prepare students for more in-depth discussions of each section. In a tax course, this case can stimulate discussions on non-qualifying expenses and common shortcomings in small business accounting.

This chapter explores the characteristics of emerging environmental movement organizations in China, and more specifically the role of guanxi – or personal networks – in Chinese environmental activism. While organizational networks of environmental NGOs are still weak in Chinese environmental activism, personal networks of environmental activists are instrumental in building the first sprouts of a green civil society. We explore this via an in-depth case study of relatively successful environmental activism to halt the construction of a number of hydro-electric projects on the Nu River. The case study illustrates that in China, more so than in western countries, informal personal networks, rather than formal organizational networks, play a crucial role in the organization and success of contemporary environmental campaigns. This is partly explained by the immature environmental movement, and partly by the specifics of Chinese social networks.

Green innovation in supply chains is crucial for socioeconomic development and stability. Factors that influence collaborative green innovation in the supply chain are complex and diverse. Exploring the main influencing factors and their mechanisms is essential for promoting collaborative green innovation in supply chains. Therefore, this study analyzes how upstream and downstream enterprises in the supply chain collaborate to develop green technological innovations, thereby providing a theoretical basis for improving the overall efficiency of the supply chain and advancing green innovation technology.

Based on evolutionary game theory, this study divides operational scenarios into pure market and government-regulated operations, thereby constructing collaborative green innovation relationships in different scenarios. Through evolutionary analysis of various entities in different operational scenarios, combined with numerical simulation analysis, we compared the evolutionary stability of collaborative green innovation behavior in supply chains with and without government regulation.

Under pure market mechanisms, the higher the green innovation capability, the stronger the willingness of various entities to collaborate in green innovation. However, under government regulation, a decrease in green innovation capability increases the willingness to collaborate with various entities. Environmental tax rates and green subsidy levels promote collaborative innovation in the short term but inhibit collaborative innovation in the long term, indicating that policy orientation has a short-term impact. Additionally, the greater the penalty for collaborative innovation breaches, the stronger the intention to engage in collaborative green innovation in the supply chain.

We introduce the factors influencing green innovation capability and social benefits in the study of the innovation behavior of upstream and downstream enterprises, expanding the research field of collaborative innovation in the supply chain. By comparing the collaborative innovation behavior of various entities in the supply chain under a pure market scenario and government regulations, this study provides a new perspective for analyzing the impact of corresponding government policies on the green innovation capability of upstream and downstream enterprises, enriching theoretical research on green innovation in the supply chain to some extent.

Project complexity is a critical issue that has increasingly attracted attention in both academic and practical circles. However, there are still many gaps in the research on project complexity, such as the differentiated conceptualization of complexity and disjointed operationalization in the measurements. Therefore, this paper aims to conduct a systematic and detailed literature review on the concept, dimensions, assessment, and underlying mechanisms of project complexity.

A systematic literature review methodology was applied to search and synthesize the research on project complexity, and a final sample of 74 journal articles was identified.

This study first summarizes the concepts of project complexity from three different theoretical perspectives, and then identifies different approaches of measurement, evaluation, or simulation to assess project complexity. This paper finally establishes an integrative framework to synthesize the antecedents, mediators and moderators, and outcomes of project complexity, generating four suggestions for future research.

This study summarizes the definition and operationalization of project complexity to reduce the discrepancies in the existing research and offers an integrative framework to offer a broad overview of the current understanding of project complexity, providing a potential way forward for addressing project complexity.

This study aims to investigate whether auditors compromise their independence for economically important clients in family business settings.

The authors empirically examine the research question based on China for the years 2011 to 2020. The dependent variable is the auditors’ propensity to issue modified audit opinions, which is a proxy for auditor independence. The authors use relative client audit fees as a proxy for client importance. To address endogeneity issues in the selection of family firms, the authors use the two-stage least squares regression model and, subsequently, the propensity score matching and Hausman firm fixed effect modeling.

This study reveals that the propensity to issue modified audit opinions is positively correlated with client importance. Big-N auditors are more likely to issue modified audit opinions for their economically important family firm clients, whereas such evidence is not found for non-Big-N auditors. Results are consistent and robust to endogeneity test and sensitivity analysis.

This study enriches the literature on auditor independence and the effect of family firms’ ownership structure factors on audit reporting behavior for their economically important clients. Findings may prove useful for managers and practitioners interested in family business.

Thermal protection of a flange is critical for preventing tower icing and collapse of wind turbines (WTs) in extremely cold weather. This study aims to develop a novel thermal protection system for the WTs flanges using an electrical heat-tracing element.

A three-dimensional model and the Poly-Hexacore mesh structure are used, and the fluid-solid coupling method was validated and then deployed to analyze the heat transfer and convection process. Intra-volumetric heat sources are applied to represent the heat generated by the heating element, and the dynamic boundary conditions are considered. The steady temperature and temperature uniformity of the flange are the assessment criteria for the thermal protection performance of the heating element.

Enlarging the heating area and increasing the heating power improved the flange's temperature and temperature uniformity. A heating power of 4.9 kW was suitable for engineering applications with the lowest temperature nonuniformity. Compared with continuous heating, the increased temperature nonuniformity was buffered, and the electrical power consumption was reduced by half using pulse heating. Pulse heating time intervals of 1, 3 and 4 h were determined for the spring, autumn and winter, respectively.

The originality of this study is to propose a novel electrical heat-tracing thermal protection system for the WTs flanges. The effect of different arrangements, heating powers and heating strategies was studied, by which the theoretical basis is provided for a stable and long-term utilization of the WT flange.

The purpose of this study is to fabricate high-aspect-ratio grooves with high surface quality by femtosecond laser (FS) to improve the machinability of silicon carbide (SiC) and optimize the process parameters in micromechanical applications.

Four contrast experiments are reported to characterize the FS laser grooving process for SiC with polarization direction, crystal orientation, multi-pass scanning and z layer feed, respectively. The effects of different experimental conditions on the groove characteristics, material removal rate (MRR), aspect ratio, heat affected zone (HAZ) and surface roughness Ra are analyzed.

The influence of increasing laser fluence and multi-scanning pass on the groove depth is greater than on the groove width. The MRR, aspect ratio, HAZ and Ra increased with the increase of laser fluence and multi-scanning pass. The direction of laser polarization affects the direction of hot electron injection but has little effect on the material characteristics. FS laser ablation is an isotropic process and there is no obvious change in different crystal orientations. The z-layer feed can significantly increase the groove width and depth and reduce HAZ and Ra. The maximum aspect ratio of 82.67% was fabricated.

The results contribute to the understanding of the removal mechanism and reduce the friction of the microfluidic device and improve the flowability in the FS laser ablation of SiC. This paper provides suggestions for the selection of suitable process parameters and provides a wider possibility for the application of micro-texture on SiC.

In recent years, fast urban expansion in China has stimulated rapid energy consumption growth and increased environmental pollution. Therefore, it is important to utilize clean and renewable energy in district heating for the sustainable urban development. This study aimed to investigate the environmental and economic impacts of one hot dry rock (HDR) geothermal energy-based heating system in a life cycle framework.

By using the input–output-based life cycle analysis model, the energy consumption, CO₂ emission and other pollutants of the HDR-based heating system were evaluated and then compared with those of other four heating systems based on burning coal or natural gas. The life cycle costs of the HDR-based heating system were also analyzed.

The results showed that using HDR geothermal energy for heating can significantly reduce fossil fuel consumption, CO₂ emission as well as environmental pollution, and its life cycle costs are also competitive.

This study not only evaluated the environmental and economic impacts of the HDR-based heating system in a life cycle framework but also provided a methodological life cycle assessment framework that can estimate both economic and environmental benefits, which can be used in policy making for China’s urban development.

This study aims to investigate the relationship between corporate social responsibility (CSR) and financial distress and the moderating effect of firm characteristics, auditor characteristics and the Coronavirus disease 2019 (Covid-19) in China.

The research question is empirically examined on the basis of a data set of 1,257 Chinese-listed firms from 2011 to 2021. The dependent variable is financial distress risk, which is measured mainly by Z-score. CSR score is used as a proxy for CSR. Propensity score matching, two-stage least square and generalized method of moments are adopted to mitigate the potential endogeneity issue.

This study reveals that CSR can reduce financial distress. Specifically, results show an inverse relationship between CSR and financial distress, more significantly in non-state-owned enterprises, firms with non-BigN auditor and during Covid-19. The results are consistent and robust to endogeneity tests and sensitivity analyses.

This study enriches the literature on CSR and financial distress, resulting in a more attractive corporate environment, improved financial stability and more crisis-resistant economies in China.