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This paper investigates whether China's R&D tax deduction policy triggers firms to manipulate their R&D expenditures upward.

This paper employs the ratio of actual tax savings as a proxy for the benefits of the R&D tax deduction policy based on manually collected and systematically cross-checked data. The relationship between tax benefits and abnormal R&D spending is estimated in a sample of Chinese A-share listed companies for the period 2007–2018.

The findings suggest that tax deductions lead to positive abnormal R&D spending and that this deviation in R&D spending may be attributed to firms' upward R&D manipulation for tax avoidance. The results also indicate that this behavior is more significant for the period after the policy revision, in non-HNTEs (high and new technology enterprises), and in firms with a high ratio of R&D expenses.

It is difficult to establish a sophisticated and unified model to identify the specific strategy of upward R&D manipulation that firms use to obtain tax benefits.

Managers should take into account upward R&D manipulation when designing governance mechanisms. Policymakers in developing countries may further pursue preferential tax policies that cover every stage of innovation activities gradually; the local provincial governments need to leverage their proximity and flexibility advantages to develop a tax collection and administration system.

This study contributes to the understanding of the complex effect of R&D tax incentives and helps more fully illuminate firms' upward R&D manipulation behavior from the perspective of tax planning strategies, which are underexplored in previous research.

Aiming to resolve cross-cultural paradoxes in combining artificial intelligence (AI) with human intelligence (HI) for international humanitarian logistics, this paper aims to adopt an unorthodox Yin–Yang dialectic approach to address how AI–HI interactions can be interpreted as a sophisticated cross-cultural knowledge creation (KC) system that enables more effective decision-making for providing humanitarian relief across borders.

This paper is conceptual and pragmatic in nature, whereas its structure design follows the requirements of a real impact study.

Based on experimental information and logical reasoning, the authors first identify three critical cross-cultural challenges in AI–HI collaboration: paradoxes of building a cross-cultural KC system, paradoxes of integrative AI and HI in moral judgement and paradoxes of processing moral-related information with emotions in AI–HI collaboration. Then applying the Yin–Yang dialectic to interpret Klir’s epistemological frame (1993), the authors propose an unconventional stratified system of cross-cultural KC for understanding integrative AI–HI decision-making for humanitarian logistics across cultures.

This paper aids not only in deeply understanding complex issues stemming from human emotions and cultural cognitions in the context of cross-border humanitarian logistics, but also equips culturally-diverse stakeholders to effectively navigate these challenges and their potential ramifications. It enhances the decision-making process and optimizes the synergy between AI and HI for cross-cultural humanitarian logistics.

The originality lies in the use of a cognitive methodology of the Yin–Yang dialectic to metaphorize the dynamic genesis of integrative AI-HI KC for international humanitarian logistics. Based on system science and knowledge management, this paper applies game theory, multi-objective optimization and Markov decision process to operationalize the conceptual framework in the context of cross-cultural humanitarian logistics.

Based on the literature on disruptive innovation, this research explores how disruptive innovation directly and indirectly (via innovation speed and innovation quality) influences firm performance in relation to the contingency of market-supporting institutions.

A sample of 207 firms was gathered through questionnaires targeting senior managers and R&D managers from high-tech firms in China with two waves including explanatory variables and outcome variables.

This empirical results indicate that disruptive innovation positively affects firm performance, and that innovation speed and innovation quality mediate the relationship between disruptive innovation and firm performance. Meanwhile, market-supporting institutions positively moderate the relationship between innovation speed and firm performance, but negatively moderate the relationship between innovation quality and firm performance.

This study suggests that disruptive innovation is important to firm performance, innovation speed and innovation quality play mediating roles, and market-supporting institutions acts as moderating effects. A research limitation is that the data were collected mainly through a questionnaire.

Firms should incorporate disruptive innovation as an important strategy and improve innovation speed and innovation quality to promote firm performance, and policymakers should improve the levels of market-supporting institutions to facilitate innovation and performance.

This study contributes the literature of disruptive innovation by uncovering the positive effect of disruptive innovation and firm performance and the mediating effects of innovation speed and innovation quality on the abovementioned relationship, and revealing their contingency effects of market-supporting institutions.

The purpose of this paper is to study the effect of surface salt spray duration on the fretting wear and electrochemical corrosion behaviors of Inconel 690 alloy.

A high-temperature steam generator was applied to salt spray test samples, a fretting wear rig was used to realize the damage behavior tests, an electrochemical workstation was applied to analysis the changes of each sample’s corrosion dynamic response before and after fretting wear.

The thickness of the oxide film that formed on sample surface was increased with the salt spray duration, and somewhat it could act as lubrication during the fretting wear process; however, the corrosive chloride would accelerate the fretting mechanical damage behavior.

In a salt steam spray condition, the fretting tribo-corrosion behaviors of Inconel 690 alloy surface was studied.

This study aims to empirically analyse the influence mechanism of perceived interactivity in real estate APP which affects consumers' psychological well-being. With the growing application of human–machine interaction in real estate APP, it is crucial to utilize human–machine interaction to stimulate perceived interactivity between humans and machines to positively impact consumers' psychological well-being and sustainable development of real estate APP. However, it is unclear whether perceived interactivity improves consumers' psychological well-being.

This study proposes and examines a theoretical model grounded in the perceived interactivity theory, considers the relationship between perceived interactivity and consumers' psychological well-being and explores the mediating effect of perceived value and the moderating role of privacy concerns. It takes real estate APP as the research object, analyses the data of 568 consumer samples collected through questionnaires and then employs structural equation modelling to explore and examine the proposed theoretical model of this study.

The findings are that perceived interactivity (i.e. human–human interaction and human–information interaction) positively influences perceived value, which in turn affects psychological well-being, and that perceived value partially mediates the effect of perceived interaction on psychological well-being. More important findings are that privacy concerns not only negatively moderate human–information interaction on perceived value, but also negatively moderate the indirect effects of human–information interaction on users' psychological well-being through perceived value.

This study expands the context on perceived interaction and psychological well-being in the field of real estate APP, validating the mediating role and boundary conditions of perceived interactivity created by human–machine interaction on consumers' psychological well-being, and suggesting positive implications for practitioners exploring human–machine interaction technologies to improve the perceived interaction between humans and machines and thus enhance consumer psychological well-being and span sustainable development of real estate APP.

Knowledge sharing (KS) among employees is critical to successfully developing complex products and systems (CoPS) but is often hampered by employees’ low motivations. The purpose of this study is to investigate how extrinsic and intrinsic rewards influence employees’ explicit knowledge sharing (EKS) and tacit knowledge sharing (TKS) in the CoPS development context. This study also examines the moderating effects of transformational leadership on the relationships between two types of rewards and two types of KS.

This study builds a research model based on expectancy value theory and Maslow’s hierarchy of needs. To test hypotheses, the authors surveyed 257 employees in CoPS projects and analyzed data with the partial least squares structural equation modeling and hierarchical linear modeling.

The results of this study demonstrate that extrinsic rewards exert no effect on EKS but negatively affect TKS, while intrinsic rewards significantly promote both EKS and TKS. Moreover, transformational leadership positively moderates the abovementioned relationships.

This study extends the research scenario of KS motivations and responds to the call for shedding light on contextual factors influencing KS. This study also offers a comprehensive theoretical perspective to understand KS motivations. Practically, this study provides managers with suggestions about how to use different rewards to encourage different KS practices.

This study analyses the advantages and weaknesses of using Facebook to aid the learning of Japanese as a foreign language.

A questionnaire survey was conducted to collect data from 100 Hong Kong Japanese language learners (who are generally fluent in Chinese and English), ranging from total amateur to advanced learners (Japanese Language Proficiency Test (JLPT) qualified at different levels).

The authors' results suggest that the advantages of using Facebook to help learn Japanese include: (1) serving as a free-of-charge, casual, and convenient learning platform; (2) enriching learners' knowledge beyond the language learning and (3) encouraging interactive and collaborative learning with other users for practicing the language. However, the low credibility and unstructured educational materials posted on Facebook and being easily distracted by other Facebook feeds are the major weaknesses of learning a language through Facebook. Furthermore, the authors' result shows that Facebook is especially effective for Japanese learning when learners fall into either one of the following groups: young, female, or intermediate (N2/3) learners.

Scant studies focus on the aid of learning Japanese via Facebook, especially Hong Kong learners' perceptions, or generally in the East. Therefore, this study aims to fill this research gap. The authors' findings will facilitate the students, teachers, and language institutions from Hong Kong and other countries to improve the students' effectiveness in learning and teaching Japanese.

Drawing on social exchange theory (SET) and proactive motivation model, this study aims to examine the relationship between workplace dignity and employees’ tacit knowledge sharing (TKS) and assess the mediating role of psychological safety and organizational identification in this relationship.

Data are collected in the three waves from 307 first-line supervisors and professionals of high- and medium-high-tech manufacturing organizations of Pakistan. Partial least squares structural equation modelling technique is applied using SmartPLS 4 software to test hypothesized relationships.

Results reveal that workplace dignity is directly and positively related to TKS and psychological safety and organizational identification mediate this relationship.

This study highlights the importance of workplace dignity as a vital determinant of TKS. Findings of this research underscore the need for enactment of humanistic and employee-oriented organizational policies and practices that signal workplace dignity which can result in increased psychological safety and enhanced organizational identification leading towards higher TKS.

This research proffers novel understanding of the nexus between an embryonic socio-emotional element of workplace context, namely, workplace dignity and TKS. This study not only advances knowledge management literature from dignity perspective but also contributes to SET and proactive motivation model.

Recognizing every worker's working status instead of only describing the existing construction activities in static images or videos as most computer vision-based approaches do; identifying workers and their activities simultaneously; establishing a connection between workers and their behaviors.

Taking a reinforcement processing area as a research case, a new method for recognizing each different worker's activity through the position relationship of objects detected by Faster R-CNN is proposed. Firstly, based on four workers and four kinds of high-frequency activities, a Faster R-CNN model is trained. Then, by inputting the video into the model, with the coordinate of the boxes at each moment, the status of each worker can be judged.

The Faster R-CNN detector shows a satisfying performance with an mAP of 0.9654; with the detected boxes, a connection between the workers and activities is established; Through this connection, the average accuracy of activity recognition reached 0.92; with the proposed method, the labor consumption of each worker can be viewed more intuitively on the visualization graphics.

With this proposed method, the visualization graphics generated will help managers to evaluate the labor consumption of each worker more intuitively. Furthermore, human resources can be allocated more efficiently according to the information obtained. It is especially suitable for some small construction scenarios, in which the recognition model can work for a long time after it is established. This is potentially beneficial for the healthy operation of the entire project, and can also have a positive indirect impact on structural health and safety.

Amid challenges posed by the COVID-19 pandemic, fostering employee creativity has become paramount for organizations. However, there is a scarcity of research on digitalization of the workplace and its implications for implementing high involvement work systems (HIWSs) in organizations, particularly in relation to their impact on employee outcomes, such as creativity and job satisfaction. Additionally, limited attention has been given to the role of job level and organizational type in driving change during times of adversity. This study aims to examine the factors within the HIWSs model using the PIRK model – power (P), information sharing (I), rewards (R) and knowledge (K) to explore how HIWSs shape the extent of power individuals have over their employment, the sharing of information, the types of rewards that engage and motivate employees and the knowledge required to fulfil employees’ responsibilities effectively, both individually and collectively.

Using a qualitative research methodology, this study uses thematic analysis for data collection, analysis and interpretation. Semi-structured interviews (n = 48) served as the primary data collection method. Using the theoretical lenses of high-involvement practices and employee perceptions of PIRK, the effect on employee creativity and job satisfaction is analysed.

The findings of this study reveal that employee creativity is significantly influenced by how employees perceive power, information, rewards and knowledge. Moreover, the study highlights the role of transformational and transactional leadership in shaping employee perceptions of power, information and knowledge within HIWSs. A high perception of PIRK is found to positively impact employee job satisfaction.

This study offers valuable insights for human resource management (HRM) professionals seeking to make informed decisions regarding best practices and initiatives for enhancing employee outcomes in the post-COVID era. By recognizing the pivotal role of HIWSs and their influence on employee perceptions, organizations can strategically implement HIWSs to foster creativity and job satisfaction. Furthermore, this research contributes to the existing literature by examining the interplay between HIWSs and the PIRK model in the context of workplace digitalization, emphasizing the importance of adapting HRM practices to address the evolving needs of the modern workforce.

This study will help HRM professionals in making informed decisions on the best practices and initiatives to enhance employee outcomes in the post-COVID era. This paper adds to the existing literature on HIWS and PIRK in the context of workplace digitalization.