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1 – 10 of 33Jianhua Tan, Kam C. Chan, Samuel Chang and Bin Wang
This paper aims to examine the effect of carbon emissions on audit fees. The authors hypothesize that firms in cities with higher carbon emission levels have lower reporting…
Abstract
Purpose
This paper aims to examine the effect of carbon emissions on audit fees. The authors hypothesize that firms in cities with higher carbon emission levels have lower reporting transparency, higher return volatility or are subject to higher reputation risk, causing them to be charged higher audit fees for auditing services.
Design/methodology/approach
The authors use panel data of 25,960 firm-year observations from a sample of Chinese firms. The carbon emission data for each Chinese city are obtained from the China Emission Accounts and Datasets for Emerging Economies. This paper adopts a multiple regression model to study the impact of carbon emissions on audit fees.
Findings
The authors find that firms located in cities with higher carbon emission levels and firms with more carbon emissions are charged, on average, a higher audit fee. This audit fee effect of carbon risk is transmitted by lessened information transparency and elevated financial risk within these firms. This paper shows that auditors consider carbon risk in their audit fee decisions and other factors that could influence audit risk and effort.
Originality/value
This study draws a connection between carbon emissions and audit fees. It is especially relevant due to the increasing importance of environmental factors in the audit risk assessment. In addition, the findings suggest that a firm implementing a proactive environmental strategy benefits the economy and decreases the costs to the firm for services such as auditing.
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Jianhua Ren, Junjie Zhao and Xinyi Liu
With the twin screw extruder being widely used, there are a lot of parameters considered in the method, and the extruder’s volume is an important parameter of twin screw extruders…
Abstract
Purpose
With the twin screw extruder being widely used, there are a lot of parameters considered in the method, and the extruder’s volume is an important parameter of twin screw extruders among them. In this paper, some of the extruder parameters such as the impacting extruder volume are introduced, and the mathematical relationship in these parameters is interpreted. The minimum power consumption is the goal of the authors’ structural design.
Design/methodology/approach
This paper further applies genetic algorithm, a kind of intelligent optimization methods, to obtain the most optimized design dimension, and power consumption function related to unit output of extruder is used as the optimizing target. Meanwhile, this paper takes channel depth of feeding section, channel depth of extrusion section affecting the energy consumption, the width of flight top and helix angle as design variables.
Findings
By using genetic algorithm, the optimal structure size is obtained, and the power consumption is minimum.
Originality/value
With the use of optimizing the structure, the power of consumption is reduced. This method has important economic significance and important social significance on energy saving.
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Hangjun Zhang, Jinhui Fang, Jianhua Wei, Huan Yu and Qiang Zhang
This paper aims to present an adaptive sliding mode control (ASMC) for tunnel boring machine cutterhead telescopic system with uncertainties to achieve a high-precision trajectory…
Abstract
Purpose
This paper aims to present an adaptive sliding mode control (ASMC) for tunnel boring machine cutterhead telescopic system with uncertainties to achieve a high-precision trajectory in complex strata. This method could be applied to solve the problems caused by linear and nonlinear model uncertainties.
Design/methodology/approach
First, an integral-type sliding surface is defined to reduce the static tracking error. Second, a projection type adaptation law is designed to approximate the linear and nonlinear redefined parameters of the electrohydraulic system. Third, a nonlinear robust term with a continuous approximation function is presented for handling load force uncertainty and reducing sliding mode chattering. Moreover, Lyapunov theory is applied to guarantee the stability of the closed-loop system. Finally, the effectiveness of the proposed controller is proved by comparative experiments on a scaled test rig.
Findings
The linear and nonlinear model uncertainties lead to large variations in the dynamics of the mechanism and the tracking error. To achieve precise position tracking, an adaptation law was integrated into the sliding mode control which compensated for model uncertainties. Besides, the inherent sliding mode chattering was reduced by a continuous approximation function, while load force uncertainty was solved by a nonlinear robust feedback. Therefore, a novel ASMC for tunnel boring machine cutterhead telescopic system with uncertainties can improve its tracking precision and reduce the sliding mode chattering.
Originality/value
To the best of the authors’ knowledge, the ASMC is proposed for the first time to control the tunnel boring machine cutterhead telescopic system with uncertainties. The presented control is effective not only in control accuracy but also in parameter uncertainty.
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Fredrick Ahenkora Boamah, Jianhua Zhang, Muhammad Usman Shehzad, Sherani and Dandan Wen
Creativity and productivity are important factors for corporate and government institutions in the COVID-19 era. As a result, there is an urgent need to ensure that construction…
Abstract
Purpose
Creativity and productivity are important factors for corporate and government institutions in the COVID-19 era. As a result, there is an urgent need to ensure that construction projects can recover adequately to survive potential surges or even potential epidemics. Therefore, this study aims to explore social capital by examining the effect/impact of knowledge creation on construction performance in the COVID-19 era.
Design/methodology/approach
A simple random sampling approach focused on Ghanaian construction firms was used. Completed responses were obtained and analyzed from employees who had tasks on sites. SmartPLS 3.3.3 and Statistical Package for Social Sciences v. 26 was used.
Findings
One key finding from this research was that construction firms with solid social capital built by their management staff are more connected and have better adaptive systems than firms with low capital. A company’s development programs must concentrate not only on the development of targeted or selective know-how and professional abilities but also on capacity creating, collaboration and knowledge creation and sharing among its employees.
Originality/value
Using this study’s findings, construction professionals can develop successful solutions to the COVID-19 epidemic and future emergencies. Additionally, the comprehensive exposition of the implications, constraints and preventive methods in this study may enable scholars to discover current gaps in the literature and investigate other elements of the pandemic’s influence on the construction industry.
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Muhammad Usman Shehzad, Jianhua Zhang and Phong Ba Le
The primary objective of this study is to assess the role of a collaborative culture in the organization’s knowledge management process (KMP) and how it is associated with radical…
Abstract
Purpose
The primary objective of this study is to assess the role of a collaborative culture in the organization’s knowledge management process (KMP) and how it is associated with radical and incremental innovation under the moderating role of ownership formapjm in Pakistani firms.
Design/methodology/approach
This research used the quantitative method and structural equation modeling approach to examine hypotheses with data obtained by the survey from 280 participants in 85 Pakistani firms.
Findings
The findings of this study indicate that the KMP significantly mediates between collaborative culture and two specific types of innovation, namely radical innovation and incremental innovation. In addition, the ownership form can serve as a moderator in the relationship between KMP and innovation capability.
Research limitations/implications
Future research should explore the moderating impact of other strategic or behavioral factors, such as self-efficacy, job experience, education level, optimism and organizational support, to better clarify the association between these latent constructs.
Practical implications
This research provides leaders with a better view of the mechanism of knowledge management and the impact of ownership form and possible influences in their organizations to foster innovation capabilities.
Originality/value
This paper has prompted theoretical and practical attempts on innovation management theory that allow firms to recognize the necessary factors and processes to improve the firm’s innovation capability.
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Ehtisham Ali, Liu Jianhua, Mohsin Rasheed and Ahsan Siraj
This study empirically tests a conceptual framework that shows how integration practices are significantly associated with supply chain (SC) performance. This study also intends…
Abstract
Purpose
This study empirically tests a conceptual framework that shows how integration practices are significantly associated with supply chain (SC) performance. This study also intends to achieve the following purposes: first, how the performance is influenced by the integration practices, i.e. internal and external; second, to measure the mediating effect of organizational antecedents (market orientation, learning orientation) between integration practices and firm’s SC performance.
Design/methodology/approach
In a noncontrived study environment, a cross-sectional study design was used with a questionnaire. The study used a stratified proportionate random sample of 205 managers from manufacturing firms in China. Six hypothesized relationships were examined using the structural equation modeling (SEM) technique in AMOS software, and five were shown to be valid. The proposed model was validated through various techniques.
Findings
Results of this study indicate that both external and internal integration influence SC performance and confirms the mediating role of organizational antecedents between integration practices and SC performance. According to the findings, five out of the six hypotheses are accepted. Findings of this research also offer very expedient insights for the companies’ management which can help them to ensure optimal output by giving due importance to external as well as internal integration.
Research limitations/implications
The data for the study were only obtained from one province, which was Henan Province, and one industry, which was manufacturing; this constrained the generalizability of the study. The findings may be further validated in the future by expanding the scope of the studies to include various cultural contexts and types of businesses. Second, this study used data from a cross-sectional analysis; however, future research may potentially make use of a longitudinal design in order to more thoroughly confirm the findings.
Practical implications
Findings of this study offer substantial managerial insights suggesting various ways to develop better internal as well as external integration to get better results. Management of the company should focus and give more importance to job rotation, trainings and management commitment as part of internal integration. Moreover, management should strive for improving the capabilities of integration in internal functions prior to external integration as internal collaboration, teamwork and interaction within the company are considered as a precondition to maintain integration with external stakeholders. It is also a social process which needs to be built up over a longer period of time.
Originality/value
The authors contribute to the literature by experimentally evaluating the effects of integration practices on SC performance using a conceptual model drawn from current theories. The study also offer additional empirical evidence for Han et al. (2007), who found that SCI enhances firm performance through quality management in their analyses of the relationships between SCI, quality management practices and firm performance.
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Jianhua Zhang, Liangchen Li, Fredrick Ahenkora Boamah, Shuwei Zhang and Longfei He
This study aims to deal with the case adaptation problem associated with continuous data by providing a non-zero base solution for knowledge users in solving a given situation.
Abstract
Purpose
This study aims to deal with the case adaptation problem associated with continuous data by providing a non-zero base solution for knowledge users in solving a given situation.
Design/methodology/approach
Firstly, the neighbourhood transformation of the initial case base and the view similarity between the problem and the existing cases will be examined. Multiple cases with perspective similarity or above a predefined threshold will be used as the adaption cases. Secondly, on the decision rule set of the decision space, the deterministic decision model of the corresponding distance between the problem and the set of lower approximate objects under each choice class of the adaptation set is applied to extract the decision rule set of the case condition space. Finally, the solution elements of the problem will be reconstructed using the rule set and the values of the problem's conditional elements.
Findings
The findings suggest that the classic knowledge matching approach reveals the user with the most similar knowledge/cases but relatively low satisfaction. This also revealed a non-zero adaptation based on human–computer interaction, which has the difficulties of solid subjectivity and low adaptation efficiency.
Research limitations/implications
In this study the multi-case inductive adaptation of the problem to be solved is carried out by analyzing and extracting the law of the effect of the centralized conditions on the decision-making of the adaptation. The adaption process is more rigorous with less subjective influence better reliability and higher application value. The approach described in this research can directly change the original data set which is more beneficial to enhancing problem-solving accuracy while broadening the application area of the adaptation mechanism.
Practical implications
The examination of the calculation cases confirms the innovation of this study in comparison to the traditional method of matching cases with tacit knowledge extrapolation.
Social implications
The algorithm models established in this study develop theoretical directions for a multi-case induction adaptation study of tacit knowledge.
Originality/value
This study designs a multi-case induction adaptation scheme by combining NRS and CBR for implicitly knowledgeable exogenous cases. A game-theoretic combinatorial assignment method is applied to calculate the case view and the view similarity based on the threshold screening.
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This paper aims to help scholars to know the frontiers in the strategic management field. On studying, it was noted that business strategic management originated from America in…
Abstract
Purpose
This paper aims to help scholars to know the frontiers in the strategic management field. On studying, it was noted that business strategic management originated from America in the 1960s and has experienced more than half a century. However, strategic management development lacks systematical summary in the twenty-first century. The scientometric method was appliedto find out the frontiers and progress of the research of strategic management in the twenty-first century, based on the literature from 2001 to 2012 in the Strategic Management Journal.
Design/methodology/approach
In the paper, the authors mainly used the scientometric method and applied keywords, co-occurrence method combined with multistatistical methods and mutation words analysis, author co-citation, literature co-citation and keywords co-occurrence (national).
Findings
The findings show that the strategic management research focuses on the following theories and academic thoughts: knowledge-based view, network organization research and dynamic capability are the mainstream; besides, strategy risk, the stakeholders analysis of strategy management, corporate reputation and strategic concept also attract the attention of researchers; Barney, Teece and Porter have made significant contributions to strategy management research since the twenty-first century.
Originality/value
The findings in the paper will help scholars in the field of strategic management to know the main frontiers of the theory, as well as the main contributors.
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Nargiza Usmanova, Jianhua Yang, Eli Sumarliah, Safeer Ullah Khan and Sher Zaman Khan
The purpose of this paper is to understand the influence of knowledge-sharing behavior (KSB) on the innovative work behavior (IWB) and job satisfaction (JS) among employees…
Abstract
Purpose
The purpose of this paper is to understand the influence of knowledge-sharing behavior (KSB) on the innovative work behavior (IWB) and job satisfaction (JS) among employees considering the moderating role of motivating language (ML) of supervisors.
Design/methodology/approach
The hypothesized relationships were examined applying modeling of structural equation and hierarchical multiple regression analysis. The data was collected from Chinese multinational companies in Kazakhstan with final sample of 322 respondents.
Findings
The findings suggest that the link between KSB and JS is significantly positive with the moderating impact of ML, while KSB itself has significantly negative effect on JS. Moreover, ML buffers the insignificant effect of KSB on IWB.
Originality/value
Research is atypical, as it has focus on the moderating roles of ML in the direct relationship of employee KSB and JS, and in the direct linkage of employee KSB and IWB in Chinese multinational organization in the network field.
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Hong Gao, Jianhua Ma, Lilan Gao, Dunji Yu and Jinsheng Sun
The purpose of this paper is to determine: how the thermal cycling aging affects the ratcheting behavior of anisotropic conductive adhesive film (ACF); how the loading conditions…
Abstract
Purpose
The purpose of this paper is to determine: how the thermal cycling aging affects the ratcheting behavior of anisotropic conductive adhesive film (ACF); how the loading conditions and loading history affect the ratcheting strain and strain rate of ACF with different thermal cycling aging histories.
Design/methodology/approach
The ACF of CP6920F was cured at 190°C in an electro-thermal vacuum drying apparatus for 30 s. The cured specimens were put into the thermal cycling chamber (−40-150°C) for aging to 25, 50, 100, 200 and 500 cycles. A series of uniaxial ratcheting tests of aged ACF after different thermal cycles was carried out under stress control at 80°C.
Findings
The ACF subjected to larger number of thermal aging cycles exhibits less ratcheting strain under the same loading conditions. The ACF with the same thermal cycling aging history shows more ratcheting strain and a higher ratcheting strain rate when loaded under a larger mean stress or stress amplitude or a lower loading rate. The ratcheting behavior of aged ACF is found to be more sensitive to the lower loading rate. The higher mean stress (or stress amplitude) enhances the deformation resistance and consequently restrains the ratcheting strain of subsequent cycling with a lower mean stress (or stress amplitude). The prior lower loading rate accelerates the plastic deformation more significantly than the higher one.
Originality/value
The influencing trends of thermal cycling aging, loading condition and loading history on ratcheting behavior of ACF are obtained, which is important for the design and safety assessment of ACF joints.
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