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In the online marketing context, virtual reality (VR) has been used to display products and shopping environment, which effectively enhances the consumer experience. VR technology can not only recreate scenes similar to the real world (virtual authenticity, VA) but also create fictitious and desirable scenes that do not exist in the real world (virtual ideality, VI). The differences between VA and VI in influencing consumers' responses have not been fully understood. In addition, social signals have appeared in VR apps. However, the role of social signals in a VR context has rarely been studied. To fill the gaps in the literature, this study investigates the roles of VA and VI in shaping consumers' responses, as well as whether and how their effectiveness in shaping consumers' responses is influenced by social signals.

A VR real estate service platform was selected as the experimental platform, and two experiments were conducted to test the hypotheses. The ANOVAs and regressions were used for data analysis.

Results show that VA leads to a higher level of perceived diagnosticity than VI, whereas VI leads to a higher level of inspiration than VA; perceived diagnosticity and inspiration positively affect visit intention. Furthermore, the relationship between consumers' perceived diagnosticity, inspiration and visit intention is moderated by the presence of social signals.

The study revealed the differences between VA and VI in shaping consumers' responses, as well as the effect of social signals in VR environment, which provide a new perspective for future VR research in the context of interactive marketing.

Intelligent new energy vehicles (INEVs) are becoming the competitive hotspot for the automobile industry. The major purpose of this study is to determine how to increase innovation efficiency through knowledge sharing and technology spill between new energy vehicle (NEV) enterprises and technology enterprises. This will help to improve the core competence of the automobile industry in China. Also, it serves as a guide for the growth of other strategic.

The authors construct a tripartite evolutionary game model to study the cross-border cooperative innovation problem. Firstly, the payment matrix of NEV enterprise, technology enterprise and government is established, and the expected revenue of each participant is determined. Then, the replication dynamic equations and evolutionary stability strategies are analyzed. Finally, the theoretical research is validated through numerical simulation.

Results showed that: (1) An optimal range of revenue distribution coefficient exists in the cross-border cooperation. (2) Factors like research and development (R&D) success rate, subsidies, resource and technology complementarity, and vehicles intelligence positively influence the evolution towards cooperative strategies. (3) Factors like technology spillover risk cost inhibit the evolution towards cooperative strategies. To be specific, when the technology spillover risk cost is greater than 2.5, two enterprises are inclined to choose independent R&D, and the government chooses to provide subsidy.

The research perspective and theoretical analysis are helpful to further explore the cross-border cooperation of the intelligent automobile industry. The findings suggest that the government can optimize the subsidy policy according to the R&D capability and resource allocation of automobile industry. Moreover, measures are needed to reduce the risk of technology spillovers to encourage enterprise to collaborate and innovate. The results can provide reference for enterprises’ strategic choice and government’s policy making.

The INEV industry has become an important development direction of the global automobile industry. However, there is limited research on cross-border cooperation of INEV industry. Hence, authors construct a tripartite evolutionary game model involving NEV enterprise, technology enterprise and the government, and explore the relationship of cooperation and competition among players in the INEV industry, which provides a new perspective for the development of the INEV industry.

Automatic modulation recognition (AMR) is a challenging problem in intelligent communication systems and has wide application prospects. At present, although many AMR methods based on deep learning have been proposed, the methods proposed by these works cannot be directly applied to the actual wireless communication scenario, because there are usually two kinds of dilemmas when recognizing the real modulated signal, namely, long sequence and noise. This paper aims to effectively process in-phase quadrature (IQ) sequences of very long signals interfered by noise.

This paper proposes a general model for a modulation classifier based on a two-layer nested structure of long short-term memory (LSTM) networks, called a two-layer nested structure (TLN)-LSTM, which exploits the time sensitivity of LSTM and the ability of the nested network structure to extract more features, and can achieve effective processing of ultra-long signal IQ sequences collected from real wireless communication scenarios that are interfered by noise.

Experimental results show that our proposed model has higher recognition accuracy for five types of modulation signals, including amplitude modulation, frequency modulation, gaussian minimum shift keying, quadrature phase shift keying and differential quadrature phase shift keying, collected from real wireless communication scenarios. The overall classification accuracy of the proposed model for these signals can reach 73.11%, compared with 40.84% for the baseline model. Moreover, this model can also achieve high classification performance for analog signals with the same modulation method in the public data set HKDD_AMC36.

At present, although many AMR methods based on deep learning have been proposed, these works are based on the model’s classification results of various modulated signals in the AMR public data set to evaluate the signal recognition performance of the proposed method rather than collecting real modulated signals for identification in actual wireless communication scenarios. The methods proposed in these works cannot be directly applied to actual wireless communication scenarios. Therefore, this paper proposes a new AMR method, dedicated to the effective processing of the collected ultra-long signal IQ sequences that are interfered by noise.

Surface acoustic wave (SAW) sensors have attracted great attention worldwide for a variety of applications in measuring physical, chemical and biological parameters. However, stability has been one of the key issues which have limited their effective commercial applications. To fully understand this challenge of operation stability, this paper aims to systematically review mechanisms, stability issues and future challenges of SAW sensors for various applications.

This review paper starts with different types of SAWs, advantages and disadvantages of different types of SAW sensors and then the stability issues of SAW sensors. Subsequently, recent efforts made by researchers for improving working stability of SAW sensors are reviewed. Finally, it discusses the existing challenges and future prospects of SAW sensors in the rapidly growing Internet of Things-enabled application market.

A large number of scientific articles related to SAW technologies were found, and a number of opportunities for future researchers were identified. Over the past 20 years, SAW-related research has gained a growing interest of researchers. SAW sensors have attracted more and more researchers worldwide over the years, but the research topics of SAW sensor stability only own an extremely poor percentage in the total researc topics of SAWs or SAW sensors.

Although SAW sensors have been attracting researchers worldwide for decades, researchers mainly focused on the new materials and design strategies for SAW sensors to achieve good sensitivity and selectivity, and little work can be found on the stability issues of SAW sensors, which are so important for SAW sensor industries and one of the key factors to be mature products. Therefore, this paper systematically reviewed the SAW sensors from their fundamental mechanisms to stability issues and indicated their future challenges for various applications.

The purpose of this study is to determine the relationship between accounting fraud and corporate sustainability.

Companies listed on the Shenzhen Stock Exchange in 2019 are used to estimate a pooled ordinary least square regression model using panel data. Accounting fraud is represented by accounting disclosure, which is measured by its quality and timeliness, while corporate sustainability is measured by earnings management and corporate social responsibility.

Empirical findings support the hypothesis that the quality and timeliness of accounting disclosure have a statistically favorable impact on the management of company earnings and corporate social responsibility, respectively. Accounting fraud also has an impact on the sustainable development of the company.

Although the inferences of this study are limited to Chinese listed companies, this study may interest other scholars to explore similar topics.

This paper aims to investigate the moderating effect of sustainability reporting on the relationship between the independent variables of board diversity, and earnings management and the dependent variable of readability of financial statements.

The study panel data regression analysis involved 36 Kenyan-listed companies from 2016 to 2020.

Key findings were that increased board diversity was found to significantly improve the readability of financial statements. Discretionary earnings management was found to significantly reduce the readability of financial statements. Sustainability reporting was found to significantly increase the readability of financial statements, and it moderated the relationship between board diversity, earnings management and financial statements readability in Kenya.

The study sample of 36 non-financial listed in the Nairobi Securities Exchange was very small and was affected by the problem of thin trading; hence, caution should be adopted when interpreting the findings.

The Capital Markets Authorities (CMA) as a policymaker should enforce sustainability reporting by Kenyan listed firms as there is evidence that the reporting enhances the readability of financial statements. The Institute of Certified Public Accountants as a policymaker should closely monitor the published financial statements of firms for earnings management and punish the perpetrators, as there is empirical evidence that the practice reduces the readability of financial statements.

Sustainability reporting is successful as a moderating variable between readability of financial statements and determinants of readability of financial statements.

This study contributes to knowledge by studying sustainability reporting as a moderating variable between the independent variables of board diversity and earnings management and the dependent variable of readability of financial statements and measured sustainability reporting using a dummy variable for the period before and after the enactment and release of CMA code of 2016 on corporate governance that required sustainability reporting by Kenyan listed companies.

This study investigates the influence of corporate income tax on two corporate financial decisions — dividend and capital structure policies, particularly for Shariah compliant companies in Malaysia.

The study considered data from a sample of 529 Malaysian listed companies from four industrial sectors from 2007–2021 (6,746 company-year observations, before eliminating outliers). Panel models such as Fixed Effect and Random effect models were used. The study specifically tested the effect of corporate income tax on dividend and capital structure policies for Shariah compliant companies (3,148 observations) and controlled for industrial sectors.

(1) Firms are mostly Shariah-compliant, less liquid, less profitable and smaller in size, (2) Broadly when analysed together, tax has no impact on debt-equity ratio while it has an impact on dividend per share, (3) However, when tested separately for Shariah compliant companies, the influence of effective tax on capital structure is very evident but not for dividend and (4) influence of industrial sector on the relationship between corporate tax and capital structure and dividend policy is significant. Results indicate that Shariah firms might be raising debt to gain tax advantage. Companies in general pay dividends to avoid reputational damage.

This study assumes that leverage and dividend policy decisions are the main outcomes of the changing tax policies, while it seems that there could be other important outcomes that can be tested in future research. The study also shows the changing tax regimes of different ASEAN countries but they have not been tested to see the differences between countries. It will be indeed interesting for future researchers to focus on this aspect.

The findings contribute to the literature on tax planning of the Shariah-compliant firms, a high growth business segment in the Asian context. The study discussed potential tax-based Islamic market product development.

This paper aims to focus on a medical goods distribution problem and pharmacological waste collection by plug-in hybrid vehicles with some real-world restrictions. In this research, considering alternative energy sources and simultaneous pickup and delivery led to a decrease in greenhouse gas emissions and distribution costs, respectively.

Here, this problem has been modeled as mixed-integer linear programming with the traveling and energy consumption costs objective function. The GAMS was used for model-solving in small-size instances. Because the problem in this research is an NP-hard problem and solving real-size problems in a reasonable time is impossible, in this study, the artificial bee colony algorithm is used.

Then, the algorithm results are compared with a simulated annealing algorithm that recently was proposed in the literature. Finally, the results obtained from the exact solution and metaheuristic algorithms are compared, analyzed and reported. The results showed that the artificial bee colony algorithm has a good performance.

In this paper, medical goods distribution with pharmacological waste collection is studied. The paper was focused on plug-in hybrid vehicles with simultaneous pickup and delivery. The problem was modeled with environmental criteria. The traveling and energy consumption costs are considered as an objective function.

This paper aims to give an oversight of what is being done by researchers in GIS and remote sensing (field) to explore minerals. The main objective of this review is to explore how GIS and remote sensing have been beneficial in identifying mineral deposits for easier and cost-effective mining.

The approach of this research used Web of Science to generate a database of published articles on the application of GIS and remote sensing techniques for mineral exploration. The literature was further digested, noting the main findings, adopted method, illustration and research scales.

When applied alone, each technique seems effective, but it is important to know that combining different methods is more effective in identifying ore deposits.

This paper also examined and provided possible solutions to both current and future perspective issues relating to the application of GIS and remote sensing to mineral exploration. The authors believe that the conclusions and recommendations drawn from case studies and literature review will be of great importance to geoscientists and policymakers.

Ensuring the safety of structures is important. However, when a structure possesses both an implicit performance function and an extremely small failure probability, traditional methods struggle to conduct a reliability analysis. Therefore, this paper proposes a reliability analysis method aimed at enhancing the efficiency of rare event analysis, using the widely recognized Relevant Vector Machine (RVM).

Drawing from the principles of importance sampling (IS), this paper employs Harris Hawks Optimization (HHO) to ascertain the optimal design point. This approach not only guarantees precision but also facilitates the RVM in approximating the limit state surface. When the U learning function, designed for Kriging, is applied to RVM, it results in sample clustering in the design of experiment (DoE). Therefore, this paper proposes a FU learning function, which is more suitable for RVM.

Three numerical examples and two engineering problem demonstrate the effectiveness of the proposed method.

By employing the HHO algorithm, this paper innovatively applies RVM in IS reliability analysis, proposing a novel method termed RVM-HIS. The RVM-HIS demonstrates exceptional computational efficiency, making it eminently suitable for rare events reliability analysis with implicit performance function. Moreover, the computational efficiency of RVM-HIS has been significantly enhanced through the improvement of the U learning function.