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The purpose of this paper is to investigate the design method of partial observer canonical form (POCF), which is one of the important research tools for industrial plants.

Motivated by the two-steps method proposed in Xu et al. (2020), this paper extends this method to the case of Multi-Input Multi-Output (MIMO) nonlinear system. It decomposes the original system into two subsystems by observable decomposition theorem first and then transforms the observable subsystem into OCF. Furthermore, the necessary and sufficient conditions for the existing of POCF are proved.

The proposed method has a wide range of applications including completely observable nonlinear system, noncompletely observable nonlinear system, autonomous nonlinear system and forced nonlinear system. Besides, comparing to the existing results (Saadi et al., 2016), the method requires less verified conditions.

The new method concerning design POCF has better plants compatibility and less validation conditions.

This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.

This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.

The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.

This study outlines directions for future accounting research on fraud.

The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.

This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.

This paper aims to comprehensively clarify the research status of thermal transport of supercritical aviation kerosene, with particular interests in the effect of cracking on heat transfer.

A brief review of current research on supercritical aviation kerosene is presented in views of the surrogate model of hydrocarbon fuels, chemical cracking mechanism of hydrocarbon fuels, thermo-physical properties of hydrocarbon fuels, turbulence models, flow characteristics and thermal performances, which indicates that more efforts need to be directed into these topics. Therefore, supercritical thermal transport of n-decane is then computationally investigated in the condition of thermal pyrolysis, while the ASPEN HYSYS gives the properties of n-decane and pyrolysis products. In addition, the one-step chemical cracking mechanism and SST k-ω turbulence model are applied with relatively high precision.

The existing surrogate models of aviation kerosene are limited to a specific scope of application and their thermo-physical properties deviate from the experimental data. The turbulence models used to implement numerical simulation should be studied to further improve the prediction accuracy. The thermal-induced acceleration is driven by the drastic density change, which is caused by the production of small molecules. The wall temperature of the combustion chamber can be effectively reduced by this behavior, i.e. the phenomenon of heat transfer deterioration can be attenuated or suppressed by thermal pyrolysis.

The issues in numerical studies of supercritical aviation kerosene are clearly revealed, and the conjugation mechanism between thermal pyrolysis and convective heat transfer is initially presented.

Owing to increased energy demands, China has become the world’s top CO2 emitter, with electricity generation accounting for the majority of emissions. Therefore, the Chinese Government aspires to achieve a low-carbon transformation of the electric industry by enhancing its green innovation capacity. However, little attention has been paid to the green development of electric technology. Thus, this paper aims to uncover the spatiotemporal evolution of electric technology in the context of China’s low-carbon transformation through patent analysis.

Using granted green invention patent data for China’s electric industry between 2000 and 2021, this paper conducted an exploratory, spatial autocorrelation and time-varying difference-in-differences (DID) analysis to reveal the landscape of electric technology.

Exploratory analysis shows that the average growth rate of electric technology is 8.1%, with spatial heterogeneity, as there is slower growth in the north and west and faster growth in the south and east. In addition, electric technology shows spatial clustering in local areas. Finally, the time-varying DID analysis provides positive evidence that low-carbon policies improve the green innovation capacity of electric technology.

The different effects of the low-carbon pilot policy (LCPC) on R&D subjects and the LCPC’s effectiveness in enhancing the value of patented technology were not revealed.

This paper reveals the spatiotemporal evolutionary characteristics of electric technology in mainland China. The results can help the Chinese Government clarify how to carry out innovative development in the electric industry as part of the low-carbon transformation and provide a theoretical basis and research direction for newcomers in this field.

This study aims to explore the formation mechanism of aerodynamic noise of a high-speed maglev train and understand the characteristics of dipole and quadrupole sound sources of the maglev train at different speed levels.

Based on large eddy simulation (LES) method and Kirchhoff–Ffowcs Williams and Hawkings (K-FWH) equations, the characteristics of dipole and quadrupole sound sources of maglev trains at different speed levels were simulated and analyzed by constructing reasonable penetrable integral surface.

The spatial disturbance resulting from the separation of the boundary layer in the streamlined area of the tail car is the source of aerodynamic sound of the maglev train. The dipole sources of the train are mainly distributed around the radio terminals of the head and tail cars of the maglev train, the bottom of the arms of the streamlined parts of the head and tail cars and the nose tip area of the streamlined part of the tail car, and the quadrupole sources are mainly distributed in the wake area. When the train runs at three speed levels of 400, 500 and 600 km·h⁻¹, respectively, the radiated energy of quadrupole source is 62.4%, 63.3% and 71.7%, respectively, which exceeds that of dipole sources.

This study can help understand the aerodynamic noise characteristics generated by the high-speed maglev train and provide a reference for the optimization design of its aerodynamic shape.

An emerging line of research examining the role of numerological superstition in the capital market shows that it has significant impact on investor behavior (Bhattacharya, Kuo, Lin, & Zhao, 2018; Hirshleifer, Jian, & Zhang 2018). However, to the authors’ best knowledge, there is a dearth of evidence on whether numerological superstition affects corporate behavior. This study fills this void by examining the association between investors’ numerological superstition and earnings management using Chinese data.

Chinese culture views 6 and 8 as lucky numbers. Using Chinese publicly traded firms, the authors examine the relation between investors’ numerological superstition and corporate financial reporting behavior.

The results suggest that firms reporting lucky earnings-per-share (EPS) numbers ending with 6 or 8 are more likely to engage in earnings management. These firms also raise more capital through seasoned equity offerings in the following year; however, they do not have more capital investments. Instead, their controlling shareholders siphon a significant amount of capital through related party transactions. Overall, the findings suggest that managers collude with controlling shareholders to manage earnings by exploiting the superstitious beliefs of minority shareholders.

To the authors’ best knowledge, there is a dearth of evidence on whether numerological superstition affects corporate behavior. This study fills this void by examining the association between investors’ numerological superstition and earnings management using Chinese data.

The research analyzes the influence of three environmental triggers, i.e. awareness, concern and knowledge on environmental attachment and green motivation that affect tourists' pro-environmental behavior in the Pakistan’s tourism industry. Furthermore, this study has analyzed the moderating role of moral obligation concerning environmental attachment and green motivation on tourists' pro-environmental behavior.

Data were gathered via a structured questionnaire by 237 local (domestic) tourists of Pakistan. Furthermore, the data were examined by employing SmartPLS.

Findings demonstrate that all three environmental triggers have a positive and significant relationship with environmental attachment and green motivation. Accordingly, environmental attachment and green motivation promote tourists' pro-environmental behavior. Furthermore, the moderating role of moral obligations has also been incorporated in the study. The finding reveals a strong and positive relationship among environmental attachment and tourists' pro-environmental behaviors during high moral obligations. In contrast, moral obligations do not moderate association between green motivation and tourists' pro-environmental behavior. Therefore, competent authorities should facilitate tourists to adopt environmentally friendly practices; which will ultimately promote pro-environmental behavior.

This study provides useful insights regarding the role of tourism in fostering environmental attachment and green motivation that sequentially influence tourist pro-environmental behavior. Secondly, this research has employed moral obligations as a moderator to identify the changes in tourists’ pro-environmental behavior based on individuals' ethical considerations. Hence, the study provides an in-depth insight into tourists' behavior. Lastly, the present research offers effective strategies for the tourism sector and other competent authorities to increase green activities that can embed the importance of the environment among individuals.

In recent years, both academics and institutions have acknowledged the crucial role multinational enterprises (MNEs) can play in addressing the sustainability challenges, as formalized by the sustainable development goals (SDGs). Nevertheless, because of their extensiveness and their design as country-level targets, SDGs have proven challenging to operationalize at a firm level. This problem opens new and relevant avenues for research in international business (IB). This chapter attempts to frame the topic of extended value chain sustainability in the IB literature. In particular, it addresses a specific topic, that is, how sustainability and resilience-building practices interact in global value chains (GVCs). To do so, the present study develops the case of STMicroelectronics (ST), one of the biggest semiconductor companies worldwide.

The purpose of this paper is to achieve effective governance of online rumors through the proposed rumor propagation model and immunization strategy.

The paper leverages the agent-based modeling (ABM) method to model individuals from two aspects, behavior and attitude. Based on the analysis and research of online data, we propose a rumor propagation model, namely the Untouched view transmit removed-Susceptible hesitate agree disagree (Unite-Shad), and devise an immunization strategy, namely the Gravity Immunization Strategy (GIS). A graph-based framework, namely Pregel, is used to carry out the rumor propagation simulation experiments. Through the experiments, the rationality of the Unite-Shad and the effectiveness of the GIS are verified.

The study discovers that the inconsistency between human behaviors and attitudes in rumor propagation can be explained by the Unite-shad model. Besides, the GIS, which shows better performance in small-world networks than in scale-free networks, can effectively suppress rumor propagation in the early stage.

This paper provides an effective immunization strategy for rumor governance. Specifically, the Unite-Shad model reveals the mechanism of rumor propagation, and the GIS provides an effective governance method for selecting immune nodes.

The inconsistency of human behaviors and attitudes in real scenes is modeled in the Unite-Shad model. Combined with the model, the definition of diffusion domain is proposed and a novel immunization strategy, namely GIS, is designed, which is significant for the social governance of rumor propagation.

The stability maintenance system has played an essential role in maintaining social stability although it also has brought about social problems worthy of attention. Admittedly compensation-based stability maintenance policy can address the appeals of citizens whose rights are infringed and the dissolving effect in the provision of compensation can save the cost of stability maintenance but such stability maintenance system lacks equilibrium.

The establishment of a strict assessment system for stability maintenance performance can encourage the stability maintenance authorities to eliminate the “fuse effect” as much as possible and ensure the effective implementation of the stability maintenance system. However, the rigorous stability maintenance performance assessment also provides the possibility for profit-driven petitions.

Due to the continuous accumulation of social dissatisfaction and the lack of stability maintenance equilibrium in the implementation of the compensation-based stability maintenance policy, public governance will fall into a stability maintenance paradox of “greater instability resulting from stability maintenance”.

The provision of sufficient means for the people to protect their interest by implementing measures such as strengthening the rule of law mechanisms is the key to achieve long-term social stability.