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This paper proposes that if a political system is more like to facilitate a unified government, to establish a strong executive body and to respond to the needs of the majority, financial reforms are more likely to emerge from the policymaking process and produce positive results. On the contrary, political systems that discourage those governing features are less likely to produce reforms. This chapter compares financial reform processes in China, Taiwan and New Zealand. All of them performed low level of financial reforms in the early 1980s but resulted in different situations later. In the mid-2000s, New Zealand heralded the most efficient and stable financial system; while Taiwan lagged behind and China performed the worst. Evidence showed that China’s authoritarian system may be the most superior in forming a unified government with a strong executive, but the policy priority often responds more to the interests of a small group of power elites; therefore the result of financial reform can be limited. Taiwan’s presidential system can produce greater financial reform when the ruling party controls both executive and legislative bodies, but legislative obstructions may occur under a divided government. New Zealand's Westminster system produces the most effective and efficient financial reform due to its unified government and a strong executive branch with consistent and stable supports from the New Zealand Parliament.

This paper analyzes the impact of economic downturns on the revenue and expense sides of city financing for the period 2003 to 2009 using a convenience sample of the audited end of year financial reports for thirty midsized US cities. The analysis focuses on whether and how quickly and how extensively revenue and spending directions from past years are altered by recessions. A seven year series of Comprehensive Annual Financial Report (CAFR) data serves to explore whether citiesʼ revenues and spending, especially the traditional property tax and core functions such as public safety and infrastructure withstood the brief 2001 and the persistent 2007 recessions? The findings point to consumption (spending) over stability (revenue minus expense) for the recession of 2007, particularly in 2008 and 2009.

This research aimed to examine the current status of artificial intelligence's (AI's) integration into Chinese adult education, by analyzing the influences that AI has had on current adult education practices in China and by discussing the opportunities and challenges that adult education in China is faced with under the rapid AI development in the past 12 years.

This research employed systematic literature analysis. CNKI (China National Knowledge Infrastructure) Chinese Journals Full-text Database was used to collect scholarly publications on the use of AI in adult education in China that was published in the past decade. Data analysis included the following steps: identifying key words and phrases, detecting underlying meanings, searching for logical connections and relationships, collecting and connecting evidence to the research questions, and drawing logical and credible conclusions.

The findings indicated that AI has been gradually integrated into Chinese adult education through innovations and explorations and AI's influence is broad and profound. More specifically, the following five main themes were identified. The field's understanding of AI technology and AI's influence on adult education has evolved and become more comprehensive; AI challenges traditional Chinese adult education practices by helping to actualize personalized learning and precision education; AI transforms adult learning resource development; AI helps to turn learning environment into an open intelligent learning system; and lastly, AI urges the shift of adult educator's role in adult learning.

This study is not without limitations. Contextualized in China, this study shares the limitations with other single country studies. One such limitation is “cumulation” issue. This study should be replicated in other country contexts to further validate the generalizability of the five main themes identified in this research.

The five themes identified in this study can help understand the promises and challenges that AI brings to the field of adult education in China. These five themes can also serve as an integrated lens through which one can make sense of AI's integration into other countries' adult education practices.

This paper fulfills an identified need of understanding the current status of AI's integration into and influence on the field of adult education in China.

Corrosion sensors and networks are the most effective techniques to obtain the corrosion information and recognize the corrosion status of reinforced concrete structures. However, reference electrode is the key element to provide the baseline for potential control of the corrosion monitoring sensors during corrosion measurement process. Therefore, the purpose of this paper is to provide the novel solid‐state reference electrode for the corrosion sensors.

A solid‐state Ag/AgCl reference electrode has been prepared. Furthermore, the performance of the reference electrode, such as stability, temperature response, anti‐polarization and influence of the concrete admixture, has been investigated.

The results indicate that the balance potential and the temperature coefficient of the reference electrode are 3.64±1mv (vs. SCE) at 25°C and −0.51 mv/°C±0.03 mv/°C, respectively. Furthermore, the polarization curve exhibits characteristics of three stages as the polarization current is in (−10μA/cm2,+10μA/cm2). Additionally, the reference electrode is insensitive to the concrete admixtures which include Na2SO4, NaCl, NaNO3 and NaNO2.

The research provides the key element for the corrosion monitoring sensors to integrate structural health monitoring system in future.

Shandong is a thriving economic centre, being the third largest province by land area in China. It also has the second largest resident population of 99,470,000 and the third largest gross regional domestic product of RMB 6.8tn in 2016. The urbanisation rate of Shandong has been quickly expanding from 45 per cent in 2005 to 58 per cent in 2016. This paper aims to examine the urban development, performance and liveability of 17 Shandong cities through areas such as infrastructure, public services, education and environmental protection.

Building upon the theoretical underpinnings of China’s five development concepts – innovation, coordination, green development, opening up and sharing, this paper has constructed the inaugural urban composite development for 17 cities based on 131 indicators across six environments, namely, scale and quality of economic activities, financial capacity, labour market flexibility and economic vibrancy, good governance, effective leadership and social stability, technological advancement and innovation capability, public service standards and quality of life improvement and resource conditions and environmental protection.

The empirical results show that Qingdao, Weihai and Yantai perform well in urban development, while the capital city Jinan only rank in the fourth position.

By identifying the relative strengths and weaknesses of each city based on the perspective of ordinary city dwellers, this paper provides appropriate policy recommendations for policymakers to develop and optimise their economies and urban spaces.

This article intends to explore the sustainability accounting practices that emerge from the business of artificial forestry in the Qingshui River society of southwest China in the 18th-19th centuries.

Using a historical approach, we set out to discuss the systematic use of “folk contract” as a tool of tracing accountability in timber trading and in the collective management of community forests in this region, based on the archives of Qingshui River Manuscripts.

The findings indicate that active transactions of small forest plots facilitated by the prevalent use of folk contracts allow both the landlords and the tenants to easily acquire cashflow needed any time before the harvest, and in turn prevent premature logging and deforestation for crop farming. An “open ledger” bookkeeping system emerged from the extensive contracting practices guarantees the functioning of a dualistic accountability system, where both market value of timbers and “face” value of community members' reputation are preserved for long-term sustainability of local economy, society and ecological environment.

From the perspective of economic anthropology, this study forms the link between the folk contract practice in sustainable forestry of the Qingshui River society and the emancipatory accounting literature.

This paper aims to explore the external factors that lead Western firms to fail in the Chinese market, proposing to reveal the main challenges they face in this market, such as culture, guanxi or others. Based on network theory, the authors propose to group failure attributes and actions to predict business failure.

Qualitative research based on in-depth interviews is conducted, with a sample of 21 individuals, from former/current managers that did or are currently doing business in China and a person from the Chinese Government. This research resorts to inductive reasoning and to Atlas.ti software to perform the analysis.

The findings reveal that it is possible to cluster seven distinct categories of external factors. Additionally, Chinese culture, local partnerships and the “catching-up effect” by Chinese firms are also external factors to be considered. The role of guanxi in China is changing, taking another format, and international companies in the Chinese market must take this into account.

Several limitations arise in this research, such as information availability and time constraints, sample size and the characteristics of Chinese society (i.e. type of government). This study also proposes further confirmatory research to test the seven clusters proposed.

Managers can understand patterns of business failures when targeting the Chinese market and use the seven clusters as a tool to address this market appropriately in the future.

This paper intends to shed light on Western firms’ business failure in the Chinese market. The authors argue that several external factors linked to network surroundings contribute to Western firms failing in this market and that network failure attribution is still an understudied topic.