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The high-pressure accumulator has been widely used in the hydraulic system. Failure pressure prediction is crucial for the safe design and integrity assessment of the accumulators. The purpose of this study is to accurately predict the burst pressure and location for the accumulator shells due to internal pressure.

This study concentrates the non-linear finite element simulation procedure, which allows determination of the burst pressure and crack location using extensive plastic straining criterion. Meanwhile, the full-scale hydraulic burst test and the analytical solution are conducted for comparative analysis.

A good agreement between predicted and measured the burst pressure that was obtained, and the predicted failure point coincided very well with the fracture location of the actual shell very well. Meanwhile, the burst pressure of the shells increases with wall thickness, independent of the length. It can be said that the non-linear finite element method can be employed to predict the failure behavior of a cylindrical shell with sufficient accuracy.

This paper can provide a designer with additional insight into how the pressurized hollow cylinder might fail, and the failure pressure has been predicted accurately with a minimum error below 1%, comparing the numerical results with experimental data.

Integrating transaction costs economics and task-technology fit theory, this study distinguishes two categories of social media–enabled interactions, namely task-related interactions and tie-related interactions, and explores the match between these two and firms' use of contracts in achieving safeguarding and coordinating purposes in interfirm governance.

Two studies were conducted to test the hypotheses. In Study 1, this study collaborated with a professional market research firm and collected responses from Chinese manufacturing firms in a survey. In Study 2, this study designed a scenario-based experiment and collected 239 participants from the Credamo platform.

This study categorized social media–enabled interactions into task-related interactions and tie-related interactions and conducted two studies to reveal that the safeguarding purpose of contract specificity is amplified by tie-related interactions, whereas the coordinating purpose of contract specificity is strengthened by task-related interactions.

This study assumes that firms permit and encourage the use of social media. However, some firms might prohibit the use of social media due to risk issues, or their partners may be prohibited from using social media.

Given that social media–enabled interactions have joint effects with contracts in achieving safeguarding and coordinating purposes, a firm's employees should match their goals with an appropriate type of social media–enabled interactions.

This study enriches the interfirm governance literature by uncovering the roles of these two types of interactions in matching contract specificity to achieve safeguarding and coordinating purposes, which provides actionable insights for managers in governing interfirm relationships.

Given the great upheaval in the international situation and the increasing operating risk in international business, research on corporate diplomacy is thriving. However, it still lacks clear conceptualization and operationalization. Based on social capital theory, our study conceptualizes corporate diplomacy as a three-dimensional construct and quantifies its distinct and combined impacts on multinational enterprises’ (MNE) subsidiary performance.

This research analyzes 134 responses collected from a questionnaire survey among key informants in Chinese MNEs using the regression method.

This research finds that corporate diplomacy is positively correlated with MNEs’ subsidiary performance. Specifically, compatriot-oriented diplomacy is the most effective, followed sequentially by host-partner-oriented and host-regulator-oriented diplomacy. In addition, compatriot-oriented diplomacy substitutes for host-partner-oriented diplomacy but complements host-regulator-oriented diplomacy in enhancing subsidiary performance.

Our research enriches the conceptualization and operationalization of corporate diplomacy and provides a nuanced view of its distinct and combined effects on MNEs’ subsidiary performance.

This research paper aims to illustrate that the new product communication effects of mental simulation (process-vs. outcome-focused) might depend on product attributes (typicality and benefits). Communication effects include ad attitudes and product attitudes in this study.

One 2 (mental simulation: process-focused vs. outcome-focused) x 2 (attribute typicality: high vs. low) x 2 (attribute benefits: hedonic vs. utilitarian) between-subjects experiment design was conducted. SPSS was used to do data analysis.

This article reveals that high (low) typicality of new attributes causes a process-focused (outcome-focused) simulation to lead to better consumer attitudes (i.e. ad attitude and product attitude). In addition, for a new hedonic attribute, a low typical attribute induces better consumer attitudes. Furthermore, there are interaction among mental simulation, product attribute typicality and benefits. These findings have important implications for academic developments and marketing management.

Compared with previous studies, this study is unique in several ways. First, enterprises often develop new products by introducing new product attributes (i.e. new features). Product attribute typicality is an interesting issue for new product design and communication. This research illustrates that the marketing communication effects of attribute typicality depends on attribute benefits and mental simulation. Second, the current research finds the new product attribute benefit (i.e. hedonic/utilitarian) play an important role and moderates the effects of mental simulation on consumer attitudes.

This research focuses on the Metaverse's evolving trend and the potential application of blockchain technology in the accounting of virtual assets in this digital domain. The Metaverse introduces a new economy in which users may earn real-world revenue through virtual activities, necessitating the need for efficient and dependable virtual asset accounting. Blockchain technology, with its decentralized and immutable record, appears to be a viable answer to these problems. This chapter discusses the present status of blockchain technology for accounting for virtual assets in the Metaverse as well as its potential role for businesses and the economy. It also determines the technology's issues and limits and makes recommendations for further development. The findings indicate that blockchain technology has the potential to transform virtual asset accounting in the Metaverse by improving security, transparency, and consistency. However, scalability and legal/regulatory issues must be overcome before it can completely achieve its promise. Accounting experts, developers, and stakeholders interested in the convergence of blockchain technology and the Metaverse economy will find this chapter useful.

Gears are prone to instantaneous failure when operating under extreme conditions, affecting the machinery’s service life. With numerous types of gear meshing and complex operating conditions, this study focuses on the gear–rack mechanism. This study aims to analyze the effects and optimization of biomimetic texture parameters on the line contact tribological behavior of gear–rack mechanisms under starvation lubrication conditions.

Inspired by the microstructure of shark skin surface, a diamond-shaped biomimetic texture was designed to improve the tribological performance of gear–rack mechanism under starved lubrication conditions. The line contact meshing process of gear–rack mechanisms under lubrication-deficient conditions was simulated by using a block-on-ring test. Using the response surface method, this paper analyzed the effects of bionic texture parameters (width, depth and spacing) on the tribological performance (friction coefficient and wear amount) of tested samples under line contact and starved lubrication conditions.

The experimental results show an optimal proportional relationship between the texture parameters, which made the tribological performance of the tested samples the best. The texture parameters were optimized by using the main objective function method, and the preferred combination of parameters was a width of 69 µm, depth of 24 µm and spacing of 1,162 µm.

The research results have practical guiding significance for designing line contact motion pairs surface texture and provide a theoretical basis for optimizing line contact motion pairs tribological performance under extreme working conditions.

This study investigates the relationship between corporate social responsibility (CSR) and financial performance of the banking sector from the prospective of emerging countries.

This study obtained balance sheet and income statement data for 173 banks in 20 emerging countries from the Bankscope database from 2005–2018. The CSR-related data were taken from the Thomson Reuters ASSET4 database. Moreover, macroeconomic controls such as GDP per capita, inflation, and financial development are attained from the GFDD. The series of institutional quality indices (Political Stability, Rule of Law, Control of Corruption, Government Effectiveness, and Regulatory Quality) is obtained from the WGI. At the same time, national culture and bank regulation are attained from Hofstede Insights and Barth et al. (2013). We used the panel fixed-effects model in our baseline estimations, while 2SLS and GMM were applied to control for endogeneity.

The finding shows that CSR activities significantly improve bank performance, but the effect varies across the bank. Only environmentally friendly activities have shown a significant positive relationship with banking performance for CSR dimensions. However, the social and government dimensions did not significantly affect bank performance. Moreover, a sound institutional and regulatory environment and national norms play an important role in the nexus of CSR activities and bank performance.

This study provides empirical evidence that sheds light on CSR and bank performance in an emerging market context.

This study aims to develop an interface management risk interaction modeling and analysis methodology applicable to complex systems in high-speed rail construction projects, reveal the interaction mechanism of interface management risk and provide theoretical support for project managers to develop appropriate interface management risk response strategies.

This paper introduces the association rule mining technique to improve the complex network modeling method. Taking China as an example, based on the stakeholder perspective, the risk factors and significant accident types of interface management of high-speed rail construction projects are systematically identified, and a database is established. Then, the Apriori algorithm is used to mine and analyze the strong association rules among the factors in the database, construct the complex network, and analyze its topological characteristics to reveal the interaction mechanism of the interface management risk of high-speed rail construction projects.

The results show that the network is both scale-free and small-world, implying that construction accidents are not random events but rather the result of strong interactions between numerous interface management risks. Contractors, technical interfaces, mechanical equipment, and environmental factors are the primary direct causal factors of accidents, while owners and designers are essential indirect causal factors. The global importance of stakeholders such as owners, designers, and supervisors rises significantly after considering the indirect correlations between factors. This theoretically explains the need to consider the interactions between interface management risks.

The interaction mechanism between interface management risks is unclear, which is an essential factor influencing the decision of risk response measures. This study proposes a new methodology for analyzing interface management risk response strategies that incorporate quantitative analysis methods and considers the interaction of interface management risks.

This study aims to revisit the relationship between Shariah-compliant firms and earnings management. Specifically, the authors examine whether Shariah-certified firms have lower earnings management than non-Shariah-certified firms and how often a firm must hold its certification to observe considerably reduced earnings management. This study also explores how senior management ethnic dualism affects the association of Shariah certification and earnings management.

The authors analyze the hypothesized association between Shariah certification and earnings management using a panel regression model and several robustness tests, including the Heckman selection model. The sample consists of 547 nonfinancial firms listed on the Bursa Malaysia stock exchange, with 5,478 firm-year observations over the 2001–2016 sample period.

Shariah certification is found to mitigate earnings management, particularly for firms that consistently retain their Shariah status. The longer firms retain their Shariah certification continually, the lower the earnings management. Additionally, the results indicate that the negative impact of Shariah certification on earnings management is driven by ethnic duality when a specific ethnic group dominates the top management.

Firms’ commitment to religious-based screening and continuation of certification plays a significant role in improving earnings quality. Firms are committed to abiding by the Shariah code of conduct instead of using the Shariah status for reputation purposes to attract investors.

For investors, the continuous compliance status is a crucial indicator of a firm’s commitment to comply with Shariah principles and to mitigate earnings management. Regarding policy implications, Shariah-compliance guidelines can constrain earnings manipulation, especially among firms lacking ethnic diversity.

The study shows that Shariah certification must be maintained consecutively to reduce earnings management. Shariah certification’s governance function is crucial in ethnically homogeneous firms, primarily when one ethnic group dominates the senior management.

In the stock market, herding behavior occurs when investors mimic the actions of others in their investment decisions. As a result, the market becomes inefficient and speculative bubbles form. This study aims to investigate the relationship between information, overconfidence, market sentiment, experience and national culture, and herding behavior among Malaysian investors. A total of 400 questionnaires are distributed to bank institutions' investors. The survey design based on cross-sectional data is analyzed using the Partial Least Squares Structural Equation Model. The results indicate that information, market sentiment, experience, and national culture are positively related to herding behavior, while overconfidence has no effect. With this, the government should strengthen regulations to prevent the dissemination of misleading information. Moreover, investors are encouraged to overcome narrow thinking by expanding their understanding of different cultures when making investment decisions.