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Gerd Bachmann, Dirk Holtmannspötter, Sabine Korte and Axel Zweck
Nanotechnology promises to be the defining science of the 21st century. With its integration of the organic and inorganic worlds, it represents more than simply a continuation of…
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Nanotechnology promises to be the defining science of the 21st century. With its integration of the organic and inorganic worlds, it represents more than simply a continuation of the principles of microtechnology. Because of this it requires new structures of R&D management, and new communication processes. A number of recent foresight studies identify potential future applications for European industry and point to the strengths and weaknesses of Member States. But only new interdisciplinary research networks will enable Europe to harness the power of nanotechnology – or prepare its citizens for the benefits.
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Examines the seventeenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects…
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Examines the seventeenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects. Subjects discussed include cotton fabric processing, asbestos substitutes, textile adjuncts to cardiovascular surgery, wet textile processes, hand evaluation, nanotechnology, thermoplastic composites, robotic ironing, protective clothing (agricultural and industrial), ecological aspects of fibre properties – to name but a few! There would appear to be no limit to the future potential for textile applications.
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Manufactured artefacts will always be needed to satisfy human needs, but the business of manufacturing faces a range of challenges in the emerging knowledge economy. Six main…
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Manufactured artefacts will always be needed to satisfy human needs, but the business of manufacturing faces a range of challenges in the emerging knowledge economy. Six main areas are identified where manufacturing must develop and excel: concurrency, integrating human and technological resources, the conversion of information to knowledge, environmental compatibility, developing reconfigurable enterprises and innovative processes. There are many emerging technologies which can assist, but if Europe is to remain a force in manufacturing it needs to take positive action to enhance its strengths and alleviate its weaknesses – and nowhere more so than in the field of research.
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Wanyi Chen, Weiyu Cai, Yingfan Hu, Yuke Zhang and Qinyuan Yu
This study explores the impact mechanism of corporate digital transformation (CDT) on the quality of accounting information.
Abstract
Purpose
This study explores the impact mechanism of corporate digital transformation (CDT) on the quality of accounting information.
Design/methodology/approach
Samples of A-share listed companies on the Shanghai and Shenzhen stock exchanges from 2007 to 2020 are used as a research sample. The empirical analysis is based on the ordinary least squares regression model, and mediation and moderation effect models were used in further analysis.
Findings
This study finds that CDT enhances accounting information quality by alleviating the agency problem. This positive effect is more significant among firms that exhibit less media coverage, have low industry competition and are not subject to cyber-attack.
Originality/value
This study extends the economic consequences of CDT and enriches the literature on the factors that affect accounting information quality. Further, this study's findings guide the government to actively promote CDT, facilitate the digital upgrading of industries and improve accounting information quality and efficiency in capital markets.
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