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A visual sweetness scale with an arrow pointing to a specific sweetness level is now required on all labels of AOC Alsace. The sweetness scale makes it easier for consumers to understand what is in the bottle. What is less clear, however, is whether such labeling is always effective. To fill this gap, the current research paper aims to examine the positive and negative effects (double-edged effects) of a visual sweetness scale and identify the boundary condition.

Two studies were conducted using a 2 (cue type: scale vs text) by 2 (consumer type: novices vs experienced wine consumers) between-subjects, quasi-experimental design.

The double-edged effects are only significant among wine novices. Specifically, though wine novices are more likely to purchase wine with a sweetness scale (vs text) due to perceived diagnosticity (Study 1), they are unwilling to pay more due to low perceived quality (Study 2).

The study findings provide practical implications for wine producers, marketers and restaurants regarding when and how to use the sweetness scale on wine labels and wine service.

To the best of the authors’ knowledge, this research is the first to reveal the impact of visualizing wine style on wine labels. More importantly, while most previous research demonstrates the positive effects of using visual cues, this research sheds light on its drawbacks and examines the underlying mechanisms.

Component positioning is an important part of aircraft assembly, aiming at the problem that it is difficult to accurately fall into the corresponding ball socket for the ball head connected with aircraft component. This study aims to propose a ball head adaptive positioning method based on impedance control.

First, a target impedance model for ball head positioning is constructed, and a reference positioning trajectory is generated online based on the contact force between the ball head and the ball socket. Second, the target impedance parameters were optimized based on the artificial fish swarm algorithm. Third, to improve the robustness of the impedance controller in unknown environments, a controller is designed based on model reference adaptive control (MRAC) theory and an adaptive impedance control model is built in the Simulink environment. Finally, a series of ball head positioning experiments are carried out.

During the positioning of the ball head, the contact force between the ball head and the ball socket is maintained at a low level. After the positioning, the horizontal contact force between the ball head and the socket is less than 2 N. When the position of the contact environment has the same change during ball head positioning, the contact force between the ball head and the ball socket under standard impedance control will increase to 44 N, while the contact force of the ball head and the ball socket under adaptive impedance control will only increase to 19 N.

In this paper, impedance control is used to decouple the force-position relationship of the ball head during positioning, which makes the entire process of ball head positioning complete under low stress conditions. At the same time, by constructing an adaptive impedance controller based on MRAC, the robustness of the positioning system under changes in the contact environment position is greatly improved.

This study aims to focus on the surface mount technology (SMT) mass production process of Sn-9Zn-2.5Bi-1.5In solder. It explores it with some components that will provide theoretical support for the industrial SMT application of Sn-Zn solder.

This study evaluates the properties of solder pastes and selects a more appropriate reflow parameter by comparing the microstructure of solder joints with different reflow soldering profile parameters. The aim is to provide an economical and reliable process for SMT production in the industry.

Solder paste wettability and solder ball testing in a nitrogen environment with an oxygen content of 3,000 ppm meet the requirements of industrial production. The printing performance of the solder paste is good and can achieve a printing rate of 100–160 mm/s. When soldering with a traditional stepped reflow soldering profile, air bubbles are generated on the surface of the solder joint, and there are many voids and defects in the solder joint. A linear reflow soldering profile reduces the residence time below the melting point of the solder paste (approximately 110 s). This reduces the time the zinc is oxidized, reducing solder joint defects. The joint strength of tin-zinc joints soldered with the optimized reflow parameters is close to that of Sn-58Bi and SAC305, with high joint strength.

This study attempts to industrialize the application of Sn-Zn solder and solves the problem that Sn-Zn solder paste is prone to be oxidized in the application and obtains the SMT process parameters suitable for Sn-9Zn-2.5Bi-1.5In solder.

The purpose of this paper is to illustrate the new technical demands and reliability challenges to printed circuit board (PCB) designs, materials and processes when the transmission frequency increases from Sub-6 GHz in previous generations to millimeter (mm) wave in fifth-generation (5G) communication technology.

The approach involves theoretical analysis and actual case study by various characterization techniques, such as a stereo microscope, metallographic microscope, scanning electron microscope, energy dispersive spectroscopy, focused ion beam, high-frequency structure simulator, stripline resonator and mechanical test.

To meet PCB signal integrity demands in mm-wave frequency bands, the improving proposals on copper profile, resin system, reinforcement fabric, filler, electromagnetic interference-reducing design, transmission line as well as via layout, surface treatment, drilling, desmear, laminating and electroplating were discussed. And the failure causes and effects of typical reliability issues, including complex permittivity fluctuation at different frequencies or environments, weakening of peel strength, conductive anodic filament, crack on microvias, the effect of solder joint void on signal transmission performance and soldering anomalies at ball grid array location on high-speed PCBs, were demonstrated.

The PCB reliability problem is the leading factor to cause failures of PCB assemblies concluded from statistical results on the failure cases sent to our laboratory. The PCB reliability level is very essential to guarantee the reliability of the entire equipment. In this paper, the summarized technical demands and reliability issues that are rarely reported in existing articles were discussed systematically with new perspectives, which will be very critical to identify potential reliability risks for PCB in 5G mm-wave applications and implement targeted improvements.

The purpose of variable loading conditions (392 N-785N-392N-785N) with break-in period were used to study interactions between zinc dialkyl dithiophosphate (ZDDP) 0.1 P% (phosphorus) and fine-grade molybdenum disulfide (MoS₂) 3%, in different mixtures of NLGI 2 lithium stearate grease. Four-ball wear tests were used to evaluate the tribological properties of different grease mixtures such as coefficient of friction and wear. ASTM 2266 as reported by earlier studies is useful, but it is not representative of real-life applications where variable loads and speeds and different break-in periods play a role and could change the results and the nature of tribofilms.

In this study, chemical and mechanical properties of tribofilms were examined. Moreover, design of experiment was used to examine the data and shorten experimentation time. Research described here is investigating variable loading conditions for real-life applications by using a break-in period of 2 min at the start to minimize asperities and establish a clean surface. Design expert (DOE) analyzes responses to reveal those variables that are single factor and those that are multifactor whether synergistically or antagonistically.

The results indicated that spectrum loading with break-in period showed reduction in wear when tested in greases with ZDDP/MoS₂ combinations. Ramping up or down the load every 7.5 min for a rotational speed of 1,200 rpm and a total of 36,000 revolutions or 30-min time slowed the wear properties of lithium-based grease under different MoS₂ and ZDDP concentrations. Experiments indicated that wear was largely dependent on the loading condition and ZDDP additives during specific break-in period at 1,200 rotational speed. It is believed that MoS₂ greases perform better under spectrum loading and under constant loading when mixed with ZDDP phosphorus.

This research indicates that there is a synergistic interaction between ZDDP, MoS₂ and variable loading especially when a break-in period is applied. The results indicated that wear was largely dependent on the specific speed used with spectrum loading as presented in the energy dispersive spectroscopy and the Auger electron spectroscopy analysis, and thus a 3% MoS₂ grease with ZDDP (phosphorus: 0.1 Wt.%) are needed to improve the wear resistance and improve the friction characteristics.

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-01-2024-0016/

This study aims to investigate the relationship between corporate tax avoidance and stock price crash risk and the moderating effects of corporate governance.

This study investigates the relationship between corporate tax avoidance and stock price crash risk using the sample consisting of listed firms in Vietnam for the period of 2011–2020 using panel regressions.

The authors find that there is a positive relationship between tax avoidance and stock price crash risk. Foreign ownership weakens the impacts of tax avoidance on stock price crash risk, while managerial ownership strengthens the impacts. Female Chief Executive Officers (CEOs) and female chairpersons weaken this relationship. Board gender diversity and state ownership have insignificant moderating impacts.

These findings could help the stock market build better internal monitoring mechanisms to reduce the impacts of tax avoidance on future stock price crash risk. Investors can recognize the characteristics of corporate governance, especially foreign ownership, managerial ownership, female CEOs and female chairpersons when making investment decisions. The policy makers should consider policies to attract foreign investment and support women entrepreneurship.

This paper contributes to the literature on the impacts of tax avoidance on stock price crash risk in emerging countries. This paper is the first to investigate the influence of corporate governance mechanisms including state ownership, foreign ownership, female CEOs and chairpersons and board gender diversity on this relationship.

This paper aims to concentrate on recent innovations in flexible wearable sensor technology tailored for monitoring vital signals within the contexts of wearable sensors and systems developed specifically for monitoring health and fitness metrics.

In recent decades, wearable sensors for monitoring vital signals in sports and health have advanced greatly. Vital signals include electrocardiogram, electroencephalogram, electromyography, inertial data, body motions, cardiac rate and bodily fluids like blood and sweating, making them a good choice for sensing devices.

This report reviewed reputable journal articles on wearable sensors for vital signal monitoring, focusing on multimode and integrated multi-dimensional capabilities like structure, accuracy and nature of the devices, which may offer a more versatile and comprehensive solution.

The paper provides essential information on the present obstacles and challenges in this domain and provide a glimpse into the future directions of wearable sensors for the detection of these crucial signals. Importantly, it is evident that the integration of modern fabricating techniques, stretchable electronic devices, the Internet of Things and the application of artificial intelligence algorithms has significantly improved the capacity to efficiently monitor and leverage these signals for human health monitoring, including disease prediction.

This paper undertakes an extensive and systematic review of the literature on earnings management (EM) over the past three decades (1992–2022). Furthermore, the study identifies emerging research themes and proposes future avenues for further investigation in the realm of EM.

For this study, a comprehensive collection of 2,775 articles on EM published between 1992 and 2022 was extracted from the Scopus database. The author employed various tools, including Microsoft Excel, R studio, Gephi and visualization of similarities viewer, to conduct bibliometric, content, thematic and cluster analyses. Additionally, the study examined the literature across three distinct periods: prior to the enactment of the Sarbanes-Oxley Act (1992–2001), subsequent to the implementation of the Sarbanes-Oxley Act (2002–2012), and after the adoption of International Financial Reporting Standards (2013–2022) to draw more inferences and insights on EM research.

The study identifies three major themes, namely the operationalization of EM constructs, the trade-off between EM tools (accrual EM, real EM and classification shifting) and the role of corporate governance in mitigating EM in emerging markets. Existing literature in these areas presents mixed and inconclusive findings, suggesting the need for further theoretical development. Further, the study findings observe a shift in research focus over time: initially, understanding manipulation techniques, then evaluating regulatory measures, and more recently, investigating the impact of global accounting standards. Several emerging research themes (technology advancements, cross-cultural and cross-national studies, sustainability, behavioral aspects and non-financial indicators of EM) have been identified. This study subsequent analysis reveals an evolving EM landscape, with researchers from disciplines like data science, computer science and engineering applying their analytical expertise to detect EM anomalies. Furthermore, this study offers significant insights into sophisticated EM techniques such as neural networks, machine learning techniques and hidden Markov models, among others, as well as relevant theories including dynamic capabilities theory, learning curve theory, psychological contract theory and normative institutional theory. These techniques and theories demonstrate the need for further advancement in the field of EM. Lastly, the findings shed light on prominent EM journals, authors and countries.

This study conducts quantitative bibliometric and thematic analyses of the existing literature on EM while identifying areas that require further development to advance EM research.

This study aims to explore the influence of perceived value, enjoyment and novelty of fast-food chains’ smart retailing technology (SRT) on Filipino consumers’ attitude and loyalty.

Purposive sampling was used in identifying the respondents (N = 343). The participants were composed of consumers of the leading fast-food chains in the Philippines, where SRT using self-service ordering kiosks is being implemented. The hypotheses were explored using partial least squares path modeling, and predictive-causal was the study’s research design.

The results reveal that, among the factors, perceived enjoyment substantially contributes to the formation of favorable consumers’ attitude toward SRT. Moreover, perceived value was found to have a moderate effect on attitude while perceived novelty showed small impact. In terms of consumers’ attitude and loyalty, the two variables were found to have large positive and significant relationship. The moderation analysis shows that consumers’ attitude toward SRT has medium indirect effect on the relationship between perceived enjoyment and loyalty, while there is small indirect influence on the links between perceived value and loyalty, and between perceived novelty and loyalty.

As more and more fast-food establishments are adopting the use of SRT via self-ordering kiosks, the present study is the only study in the Philippine context that explores how perceived value, enjoyment and novelty affect consumers’ attitude and loyalty.

This study aims to determine the influence of bruise damage generated from the impact test on the physical, chemical and nutritional responses of tomato fruit.

The impact loading was applied from different heights. The impact energies for 20, 40 and 60 cm drop heights were 129.59, 259.18 and 388.77 mJ, respectively. The injured samples were kept for 48 hours at low (10 °C) and ambient (22 °C) storage temperatures. Weight loss, firmness, color, total soluble solids (TSS), lycopene and carotenoids were measured before the impact test (day 0) and after 48 hours of the impact and storage.

The drop height of 60 cm and storage at 22 °C showed the highest values in the bruised area. The impact from the 60 cm drop height significantly reduced weight, lightness, yellowness, hue, firmness, lycopene and carotenoids, particularly at 22 °C storage condition. Redness (a*) and color index (CI) showed a remarkable increase (p < 0.05) at 22 °C on tomatoes affected from the highest impact level (388.77 mJ) after 48 hours of storage. No pronounced significance was seen between TSS and drop heights. This study has confirmed that tomato bruising for a short-term storage period induces physiological changes at different storage temperature conditions.

The study can confirm the crucial role of inappropriate handling in increasing fresh produce loss within short-term storage. Also, this research can be considered as a guideline for transporters, handlers, processors, distributors and horticulture researchers in the fresh produce supply chain during postharvest operations.