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To take relative actions to cope with the threat which network finance information security now encounters by constructing controlling tactical and synergetic model.

It is practical to use the synergetic self‐organization theory to calculate the effects that the force of synergetic system of controlling tactics to financial information security makes on network financial system, and it is also practical to construct the synergetic model of controlling tactics to network financial information security on the basis of it.

Through applying synergetic analysis to controlling tactical system of network financial information security, it can be found out that controlling tactical system is an open system which changes from disorder to order and which keeps away from a balancing state. As an opening system, controlling tactics are interacting with outside from now and then.

Network financial information security takes on dynamics, relativity, integrity and complexity. Accessibility of data is the main limitations which model will be applied.

From the view of network financial information security, constructing controlling tactical and synergetic model of information security are explained.

Network finance is orientated as a special social and economic system. The author does analysis on the network financial system, and expounds order parameters and model of network financial system.

Driven by sustainable production, mobile robots are introduced as a new clean-energy material handling tool for mixed-model assembly lines (MMALs), which reduces energy consumption and lineside inventory of workstations (LSI). Nevertheless, the previous part feeding scheduling method was designed for conventional material handling tools without considering the flexible spatial layout of the robotic mobile fulfillment system (RMFS). To fill this gap, this paper focuses on a greening mobile robot part feeding scheduling problem with Just-In-Time (JIT) considerations, where the layout and number of pods can be adjusted.

A novel hybrid-load pod (HL-pod) and mobile robot are proposed to carry out part feeding tasks between material supermarkets and assembly lines. A bi-objective mixed-integer programming model is formulated to minimize both total energy consumption and LSI, aligning with environmental and sustainable JIT goals. Due to the NP-hard nature of the proposed problem, a chaotic differential evolution algorithm for multi-objective optimization based on iterated local search (CDEMIL) algorithm is presented. The effectiveness of the proposed algorithm is verified by dealing with the HL-pod-based greening part feeding scheduling problem in different problem scales and compared to two benchmark algorithms. Managerial insights analyses are conducted to implement the HL-pod strategy.

The CDEMIL algorithm's ability to produce Pareto fronts for different problem scales confirms its effectiveness and feasibility. Computational results show that the proposed algorithm outperforms the other two compared algorithms regarding solution quality and convergence speed. Additionally, the results indicate that the HL-pod performs better than adopting a single type of pod.

This study proposes an innovative solution to the scheduling problem for efficient JIT part feeding using RMFS and HL-pods in automobile MMALs. It considers both the layout and number of pods, ensuring a sustainable and environmental-friendly approach to production.

This study aims to deem the new policy – talk for environmental protection – promoted in the second half of 2014 to be the exogenous event and adopts PSM and DID to verify whether and how the central government’s mechanism of supervision of environmental enforcement improves firm environmental performance and reveals the micro effect and working mechanism of the supervision of environmental enforcement.

The researchers first select reasonable control groups for target districts by means of PSM, then apply DID to compare corporations in the treatment group with those in the control group for the change of environmental performance before and after the talk for environmental protection, so as to evaluate the micro-level effect of such talks on corporate environmental performance; after that, the research examines the working mechanism of such talks on corporate environmental performance; then, it goes a step further to find out the environmental impact of such talks on corporations of different natures of property right.

It is found from the research that the talk for environmental protection will effectively improve the environmental performance of corporations in the target districts, and the improvement of environmental performance in state-owned corporations in the target districts will be more evident. However, such improvements, to a certain extent, are achieved by reducing the output value, and corporations do not increase environmental investments from a long-term perspective.

First, the targets of the talk for environmental protection are mainly principals of municipal governments, but the research expands the scope to the whole province due to the small sample at the municipal level. Despite evidences showing that such a pressure of supervision impacts the whole province, the results obtained based on the data at the municipal level will be accurate. Second, the research selects a relatively short research period. Third, due to the limited data on corporate environmental performance in China, the research selects only listed companies from key monitored and controlled firms by state.

First, for the central government, environmental policy making is not the end of its job; it shall also supervise local governments’ work at environmental governance and properly handle its relationship with local governments. Second, for the local governments, in the course of implementing environmental policies, they should not only strengthen law enforcement but keep the continuity of law enforcement to avoid moving law enforcement. Third, in the long run, corporations must start from the source of production to enhance environmental governance and make cleaner production, so as to keep boosting corporate competitiveness and their ability of fighting risks.

First, the research innovatively provides empirical evidence about the effect of China’s supervision of environmental enforcement. Previous studies on this topic are mostly theoretical discussions only, while this research makes the talk for environmental protection the exogenous event about the supervision of law enforcement and achieves breakthroughs in empirical studies of administrative enforcement supervision. Second, the research pushes the studies on the implementation effect of environmental policies from a medium level to a micro level. Third, the research achieves some breakthroughs in the data for measuring corporate environmental performance.

This paper aims to reflect on the special issue that has collected studies by the research community in China pertinent to the country’s recent developments in sustainability accounting, management and policy, as well as to suggest possible future avenues of studies.

This paper articulates the current status of researching sustainability accounting, management and policy in China that is instigated by the country’s regulatory initiatives under its political economy. It highlights the papers accepted for the special issue, their areas of focus and the underlying characteristics.

It points out that the accepted research papers concentrate on issues related to corporate social responsibility disclosures, sustainability reporting and environmental management in China from the perspectives of the domestic stakeholders.

Future studies are likely to be increasingly interdisciplinary in nature and requires academia, policymakers and practitioners to make better collaborative efforts in researching about China’s sustainability and the efficacy of their engagement with stakeholders.

Studies on alignment between China’s further developments and UN’s sustainable development goals (SDGs) are particularly considered desirable as the country continues its globalization initiatives. Education about sustainability accounting for the working professionals and their next generation is much needed for China in support of developing a more sustainable economy aligned with UN's SDGs.

Scholars in China actively developing their research interests in this field reflect critical thinking about the country’s pursuit of sustainable development within a social-political economy that is dissimilar to the West. In the meantime, the country continues to develop into a significant stakeholder of the world’s sustainability implying expectation of transparency in sustainability performance.

With reference to the review exercise conducted for the special issue, it suggests that there are surging interests in researching accountability for sustainability across the local and international communities to facilitate much needed knowledge exchange. The country and indigenous culture of China, as well as its institutions in relation to sustainability, would require much further exploration in our world under globalization.

The performance of the first batch of listed companies since the restart of new initial public offerings (IPOs) in January 2014 and their accounting information face repeated and volatile questioning from different sides. This paper aims to take Guirenniao (China) Co. Ltd. (GRN for short), one of the first batch of listed companies in 2014 that suffered performance decline, as an example to analyze how it managed earnings before IPO.

This paper examines earnings management signs that exist in GRN through analysis of its financial statements compared to those of its industry peers. This paper then uses the modified Jones model to detect its accrual earnings management and build three models, which are abnormal levels of cash flows from operations, abnormal production costs and abnormal discretionary expenses, to detect real earnings management.

This paper finds that GRN managed earnings through accrual and real activities in 2012 and 2013. Finally, this paper provides evidence on the specific methods of earnings management, which are easing credit policy to recognize revenue in advance, abnormal expansion, decreasing costs and connected transactions.

This paper examines earnings management signs exist in GRN through analysis of its financial statements comparing to those of its industry peers. This paper then uses the modified Jones Model to detect its accrual earnings management and build three models which are abnormal levels of cash flows from operations, abnormal production costs and abnormal discretionary expenses to detect real earnings management.

The purpose of this paper is to develop a new hybridized controller based on fuzzy reasoning and neural network (NN) for hydropower generator unit (HGU).

The approach contains fuzzy neural networks controller (FNNC), RBF network identification (RBFNI) and HGU system. FNNC may give control value to control HGU via fuzzy NN reasoning and computing according to HGU rotate speed error and error varying rate. RBFNI is used to identify the character of HGU system and predict its output. FNNC may adjust parameters and member function according to the identifying and predictive outcome of RBFNI.

Sees that the hybridized control system is feasible and stable, and the controlling performance of the hybridized system is superior to conventional fuzzy controller.

The theoretical proof of stability of the proposed scheme still remains to be studied. Accessibility and availability of membership functions and control rules is also a limitation applied.

The main advantage of the proposed method is that FNNC has reasoning, learning, and optimizing capability which can control effectively HGU. This will be useful for control engineers to control complex industrial plants.

The paper proposes new combined approach to optimal control of HGU using FNNC, and it is aimed at operational researches and engineers, especially those who dealt with HUG controller.

This paper aims to improve the kinematic modeling accuracy of a spatial three-degrees-of-freedom compliant micro-motion parallel mechanism by proposing a modified modeling method based on the structural matrix method (SMM).

This paper analyzes the problem that the torsional compliance equation of the circular notched hinge is no longer applicable because it is subject to bilateral restrained torsion. The torsional compliance equation is modified by introducing the relative length coefficient. The input coupling effect, which is often neglected, is considered in kinematic modeling. The symbolic expression of the input coupling matrix is obtained. Theory, simulation and experimentation are presented to show the validity of the proposed kinematic model.

The results show that the proposed kinematics model can improve the modeling accuracy by comparing the theoretical, finite element method (FEM) and experimental method.

This work provides a feasible scheme for CMPM kinematics modeling. It can be better applied to the optimization design based on the kinematic model in the future.

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.

Traditional library book recommendation methods are mainly based on association rules and user profiles. They may help to learn about students' interest in different types of books, e.g., students majoring in science and engineering tend to pay more attention to computer books. Nevertheless, most of them still need to identify users' interests accurately. To solve the problem, the authors propose a novel embedding-driven model called InFo, which refers to users' intrinsic interests and academic preferences to provide personalized library book recommendations.

The authors analyze the characteristics and challenges in real library book recommendations and then propose a method considering feature interactions. Specifically, the authors leverage the attention unit to extract students' preferences for different categories of books from their borrowing history, after which we feed the unit into the Factorization Machine with other context-aware features to learn students' hybrid interests. The authors employ a convolution neural network to extract high-order correlations among feature maps which are obtained by the outer product between feature embeddings.

The authors evaluate the model by conducting experiments on a real-world dataset in one university. The results show that the model outperforms other state-of-the-art methods in terms of two metrics called Recall and NDCG.

It requires a specific data size to prevent overfitting during model training, and the proposed method may face the user/item cold-start challenge.

The embedding-driven book recommendation model could be applied in real libraries to provide valuable recommendations based on readers' preferences.

The proposed method is a practical embedding-driven model that accurately captures diverse user preferences.

While existing literature emphasizes the importance of empowerment in construction projects, the working mechanisms of empowering leadership in the project context are unclear. Based on conservation of resources (COR) theory, this study aimed to examine the relationship between empowering leadership and project performance, highlighting the mediation roles of creative self-efficacy and leadermember exchange and the moderation role of perceived overqualification.

The authors collected data from 287 project members in different projects and tested the integrated conceptual model through moderated mediation analysis with bootstrapping strategy.

The results revealed that empowering leadership was positively related to project performance through creative self-efficacy and leader–member exchange. Perceived overqualification served as significant moderator.

The findings contribute to the understanding of empowering leadership in projects by verifying and extending the resource acquisition and investment process in the project context. The results of this study also demonstrated that creative belief and social exchange facilitate the effectiveness of project members' task efforts and outcomes and that perceived overqualification might not exert a detrimental effect on project performance.