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Because natural resource utilization is a predictor of sustainable development, an evaluation of the efficiency of resource utilization is critical for assessing developmental potentiality. The purpose of this paper is to apply three-dimensional (3D) ecological footprint theory to assess the effects of production and consumption on ecological systems in Hefei, China.

Using data for Hefei for the period 2005-2014, an ecological footprint model (EFM) was developed to calculate the area’s ecological footprint (EF), ecological carrying (EC) capacity and obtain two indices, namely, footprint depth and size. The relationship between economic development and natural resource utilization was subsequently evaluated based on the calculated ecological deficit and the EF demand per Renminbi 10,000 of gross domestic product (GDP).

Over the last decade, Hefei’s EF per capita evidenced a 9.87 percent growth rate, increasing from 1.16 hm²/person in 2005 to 2.70 hm²/person in 2014. EC capacity per capita increased from 0.21 hm²/person in 2005 to 0.36 hm²/person in 2014, evidencing a gradually increasing trend at an average annual growth rate of 6.24 percent. Thus, between 2005 and 2014, the ecological deficit increased annually by three times. The amplification of footprint depth significantly exceeded that of footprint size. Between 2005 and 2014, Hefei’s EF per capita Renminbi 10,000 of GDP decreased annually by 4.68 percent. Thus, energy consumption in Hefei exceeded the natural regeneration capacity of energy resources, with excessive development and resource utilization impacting on the regional ecological system.

The application of a 3D EFM sheds light on natural resource utilization within regional development. Moreover, footprint depth and size are significant predictors of the impacts of natural resource utilization. These findings will also benefit other countries or cities.

This is one of the first empirical studies to apply a 3D EFM to evaluate the relationship between natural resource utilization and economic development. Adopting a sustainable development framework, it provides insights into the effects of natural resource utilization in relation to the balance between the natural ecological system and economic development. This has far-reaching implications beyond Hefei and China.

Previous researches on credit scoring mainly focussed on static modeling on panel sample data set in a certain period of time, and did not pay enough attention on dynamic incremental modeling. The purpose of this paper is to address the integration of branch and bound algorithm with incremental support vector machine (SVM) ensemble to make dynamic modeling of credit scoring.

This new model hybridizes support vectors of old data with incremental financial data of corporate in the process of dynamic ensemble modeling based on bagged SVM. In the incremental stage, multiple base SVM models are dynamically adjusted according to bagged new updated information for credit scoring. These updated base models are further combined to generate a dynamic credit scoring. In the empirical experiment, the new method was compared with the traditional model of non-incremental SVM ensemble for credit scoring.

The results show that the new model is able to continuously and dynamically adjust credit scoring according to corporate incremental information, which helps produce better evaluation ability than the traditional model.

This research pioneered on dynamic modeling for credit scoring with incremental SVM ensemble. As time pasts, new incremental samples will be combined with support vectors of old samples to construct SVM ensemble credit scoring model. The incremental model will continuously adjust itself to keep good evaluation performance.

Audit within China has developed since the 1980s in line with developments in Chinese society and political life more generally. The system of Chinese local government audit is deeply related to Chinese national audit. The Chinese National Audit Office sets the standards by which the systems work and each auditor both works for the national auditor and the appropriate tier of regional or local government. The system of audit is designed both to check the way in which the government operates financially and in some cases to examine the effective operation of the government.

The purpose of this paper is to examine China’s stop-start adoption of fair value accounting (FVA) into its national accounting standards. The paper analyzes how FVA standards promoted by transnational organizations were eventually adopted in China despite its conservative accounting traditions.

The study uses archival records and an analytic framework adapted from the studies of social movements to identify the institutional factors that differ between China’ first unsuccessful attempt to adopt FVA and its second successful attempt.

Shared interests of elite national and international groups, creation of social infrastructure, marshaling of key resources, and specific actions to frame FVA standards are found to be crucial factors supporting FVA reform in China.

The study helps advance our understanding of dissemination of international accounting regulations in non-Western societies. The findings can help accounting standard setters to avoid costly failures.

The study provides a structured analysis of the propagation of global accounting regulations. It exposes the factors in the failure and success of FVA adoption in China.

The paper aims to explore whether different models of public sector audit exist in China without adhering to the goals and objectives of public sector audit systems in democratic jurisdictions.

The study is based on a single embedded case study involving multiple methods of data collection including public documents, semi-structured interviews and site visits. The research methods and the analytical framework of the study draw on the concepts of political competition, public sector accountability and audit independence.

The study finds that the Chinese National Audit Office’s (CNAO) objectives derive from the neo-classical economic discourse and not from ideas of public accountability, as is the case in democratic parliamentary jurisdictions. The study finds that public sector audit in China functions in ways which are similar to that of internal audit. The CNAO may provide limited political and public accountability for Chinese public officials indirectly by enhancing their managerial accountabilities.

The study goes against the prevailing view that supreme audit institutions which are part of the executive will lead to poor accountability of the public sector and increased public sector corruption.

The study suggests that enhancing managerial accountability in non-democratic (and pseudo-democratic) jurisdictions through public sector audit can by itself be of significant benefit. Further, such enhancements may also strengthen public sector accountability.

This paper fills a research gap by exploring public sector audit independence in a developing country with a unitary system of government.

As for vibrating screen, the separation of granular materials is a very complicated process, particularly the screening with a swing trace. To study the characteristics of stratification and penetration in the swing vibrating screen, a three-dimensional numerical model was developed to simulate the screening process.

The discrete element method (DEM) was used to perform the numerical simulation, and the kinetic model of the swing screening was established. The regions of stratification and penetration were defined, and the mathematical functions relating fine particle ratio of stratification and penetration to time were presented using the least squares method.

The results show that the low value of frequency (5 and 10 Hz) has a limited effect on the stratification, while the obvious effect can be found at high frequency. A low frequencies or small swing angles may enhance the particle penetration. By studying the vibration parameters affecting the stratification and penetration rate, it is found that the frequency has more influence than the swing angle.

The higher screening efficiency and processing capacity can be further obtained for the swing vibrating screen by comparing with the linear vibrating screen. These results reveal the fundamental characteristics of particle motion in the swing screening, which will provide reliable guidance for studying the design optimization of vibrating screen.

The purpose of this paper is to explore the combined influence of exchange quality (i.e. leader-member exchange or LMX, and coworker exchange or CWX) and organizational identity on the relationship between authoritarian leadership and employee innovation based on social cognition theory and social exchange theory.

The authors used mediation analysis, moderation analysis and bootstrapping method to test the proposed model with data from 286 supervisor-subordinate dyads in China, covering manufacturing and Internet companies. This study also used the time-lag design, and the questionnaires were collected by means of multi-source and multiphase.

The results indicate that authoritarian leadership can positively influence employee innovation behavior, and organizational identity mediates this relationship. Both LMX and CWX can significantly moderate the relationship between authoritarian leadership and organizational identity, while the moderating effect is the opposite. To be specific, CWX has appositive effect, while LMX has a negative effect. Furthermore, the indirect effect of authoritarian leadership on employee innovation behavior via organizational identity is also moderated by LMX.

At present, scholars have not yet reached a consensus on the relationship between authoritarian leadership and employee innovation behavior. Based on social cognition theory and social exchange theory, this study incorporates organizational identity and exchange quality into the research model to explore this lack of consensus. By verifying the research model, this study offers original views on when and how authoritarian leadership and exchange quality affect employee innovation behavior, which enriches the current research on employee innovation and the effectiveness of authoritarian leadership in different cultural contexts.

The purpose of this paper is to propose a method to estimate the magnetic saturation and end effect of linear switched reluctance machines (LSRMs) with fully pitched winding configuration used in the wave energy conversion.

The magnetic saturation and strong coupling make it very difficult to derive a comprehensive mathematical model for the behavior of the LSRMs. Meanwhile, the various end effects could not be comprehensively considered in the two‐dimensional model which is widely studied. Therefore, the magnetic equivalent circuit model including the three‐dimensional (3‐D) effects is presented in this paper and 3‐D finite element analysis (FEA) is used to validate the mathematical model.

The results from 3‐D FEA are in good agreement with the numerical simulation, which validates the accuracy of the magnetic equivalent circuit modeling method.

This technique helps one to know the influence exerted by the magnet saturation and end effect of LSRMs and provides a powerful computer‐aided analysis tool. Meanwhile, this modeling method supplies accurate values for the following study of reliable control algorithm.

The paper presents a magnetic equivalent method to estimate the magnetic saturation and end effect of LSRMs with fully pitched winding configuration used in the wave energy conversion.

The purpose of this study is to investigate the heat resistance and heat-resistant oxygen aging of 4-nitrophthalonitrile-etherified cardanol-phenol-formaldehyde (PPCF) to further use and develop the resin as the matrix resin of high-temperature resistant adhesives and coatings.

PPCF resin was synthesized by 4-nitrophthalonitrile and cardanol-phenol-formaldehyde (PCF). The structures of PPCF and PCF were investigated by Fourier transform infrared, differential scanning calorimetry and proton nuclear magnetic resonance. In addition, the heat resistance and processability of PPCF and PCF resins were studied by dynamic mechanical analysis, thermogravimetric analysis, scanning electronic microscopy (SEM), X-ray diffraction (XRD) techniques and rheological studies.

The results reveal that PPCF forms a cross-linked network at a lower temperature. PPCF resin has excellent resistance under thermal aging in an air atmosphere and that it still had a certain residual weight after aging at 500°C for 2 h, whereas the PCF resin is completely decomposed.

4-Nitrophthalonitrile was introduced into PCF resin, and XRD and SEM were used to investigate the high temperature residual carbon rate and heat-resistant oxygen aging properties of PPCF and PCF resins.