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This paper examines the changes suggested by maritime stakeholders to achieve gender equality in seafaring, a male-dominated profession.

Adopting a four-stage career cycle framework, this paper analyzes changes proposed by 423 industry stakeholders to promote gender equality in seafaring. These proposed changes were posted on the Day of Seafarers 2019 virtual wall set up by the International Maritime Organization, which served as a forum for industry stakeholders from all over the world to voice their opinions and suggestions.

The data analysis shows that the suggested changes reflect many challenges and barriers women seafarers face. While stakeholders from Organisation for Economic Co-operation and Development (OECD) countries are more likely to call for changes to remove barriers in the retention and development stage, gender equality in seafaring in non-OECD countries is still seriously hindered by barriers in the recruitment stage. The paper also reveals that comparatively male stakeholders are less likely to appreciate the problems women seafarers face.

This paper takes a comparative approach, comparing the changes proposed by seafarers and other industry stakeholders from different parts of the world. This approach provides a nuanced understanding of issues related to gender equality in seafaring by showing that stakeholders from different backgrounds have different priorities.

Tourists’ destination image is crucial for visiting intentions. An ancient capital with diverse characteristics is an important component of China’s urban tourism. The purpose of this paper is to address the following questions: what are the differences and commonalities of the perceived destination image of ancient capitals? What makes the difference of the perceived destination image in these cities? Aside from the exterior factors, are there internal factors of cities that influence tourists’ cognition and perception of destination image?

The comment text data of Baidu tourism website were used to determine the differences in the destination images of China’s four great ancient capitals: Beijing, Xi’an, Nanjing and Luoyang. ROST content mining and semantic network analysis were for differences and commonalities of the perceived destination image, and correlation analysis was used to explore the internal factors of cities that influence tourists’ cognition and perception of destination image.

Though the same as ancient capital, the four ancient capitals’ images are far apart; historical interests are the core of tourism experience in ancient capital city; image perception is from physical carrier, history and culture, and human cognition; tourist’ destination affect of ancient capital is most from its history and culture; protecting identity and maintaining daily life are crucial for ancient city tourism.

Previous studies on ancient capitals have focused on the invariable identity of ancient capitals’ destination images, and left a gap on determining from where the invariable identity comes in general and how much it influences destination image. This gap was addressed in this study, by analyzing the destination images of four ancient capitals in China as cases. In this way, this study provided reference to the other ancient cities worldwide.

The practice of management having control over auditor appointment and compensation is believed to be a fundamental cause for the lack of auditor independence. While researchers propose alternative auditor appointment procedures to improve auditor independence, there are a few settings that allow researchers to examine alternative auditor appointment procedures such as regulator designation of auditors. This research aims to investigate the effects of regulator designation of auditors and litigation risk on auditor independence in a Chinese setting

This study adopts a 2 × 2 between-subjects experimental design. A total of 110 surveys were sent out and 81 were collected from eastern China.

The results of an experiment with 81 Chinese auditors indicate that regulator designation of auditors improves auditor independence. In particular, auditors designated by the regulator feel less pressure from the audited company, perceive themselves to be more independent and are more willing to challenge the audited company’s aggressive financial reporting compared with those directly hired by the company. In addition, litigation risk moderates the effect of regulator designation of auditors on auditor independence such that regulator designation of auditors has a stronger impact on auditor independence when the litigation risk is low.

This study is also subject to limitations. First, regulator designation of auditors in China was examined. While regulator designation of auditors seems to improve auditor independence in the Chinese context, it is unclear if the same results will be observed in other economies, as China is a unique setting. For example, the majority of listed companies in China are under the control of government-related agencies. Consequently, the government has significant power in influencing auditor appointment policy. In contrast, the majority of other economies are more market-oriented with less government influence. Future studies in other markets will further enrich the understanding on regulator designation of auditors. Second, only regulator designation of auditors for state-owned enterprises was examined. It is unclear how regulator designation of auditors would affect non-state-owned enterprises. Moreover, future research could investigate the designation of auditors in other forms such as the designation of auditors by investors. Third, auditor appointment procedure may affect perceived risk of loss of client which in turn influences auditor independence. Future research could further investigate the mechanism through which regulator designation of auditors affect auditor independence.

Results of an experiment with 81 Chinese auditors show that regulator designation of auditors can improve auditor independence. In a decision context where auditors must provide judgments relating to a proposed audit adjustment that is quantitatively material and will affect the client’s ability to meet debt covenants, auditors designated by the State-Owned Assets Management Bureaus are more resistant to management pressure and are less willing to accept the management’s aggressive financial reporting practice than those directly hired by the company.

The number of cultural centres in South China shows an increasing trend. However, there is still a lack of research of this public building type and its related design strategy. This paper aims to identify general characteristics and presents design principles of cultural centres and thus enriches the theory of compact design strategies.

In total, 66 cases of cultural centres in South China have been investigated. The design patterns of these cultural centres projects are analysed by Statistical Product and Service Solutions (SPSS). The theory of compact design strategies is thus used to emphasize the systemic characteristics of cultural centres.

Cultural centres mostly have an overall floor area between 20,000-40,000 square metres (m²). Much cultural centres consist of three to four functional components. Different functional blocks are intensively organized in parallel or in series along a horizontal or vertical direction. The combination of multiple functions is divided into four usual composition types. The most common type is the “synthetical integration”. There are a total of four different distribution modes of integrated layout. Each of these modes can express different narrative themes according its needs, and four kinds of narrative themes are summarized.

Appropriate compact design strategies may be applied to improve the quality of public buildings in a region with the problem of land use limitation. Applications of results of this paper may enhance design efficiency or lead to more appropriate works.

Compact design strategies can be a guide for appropriate architectural design. The findings of this research provide regular design patterns for designers and engineers to streamline their design process.

The purpose of this study is to present the results of an experiment that examines the effects of client management’s increased disclosure of related party transactions (RPTs) on auditors’ judgments of financial reports that contain RPTs.

This study used a 2 × 2 between-subjects experiment to investigate auditors’ judgments in response to questionable RPTs in a Chinese context.

The results show that the auditor participants assessed a lower likelihood that the client’s financial statements were intentionally misstated and that they were less likely to request additional evidence when the client management chose to disclose more, as opposed to less, detailed RPT information in their disclosure. Moreover, there was a significant interaction between disclosure level and client incentive to manipulate earnings on the likelihood of the auditor requesting additional evidence.

This study should be of interest to regulatory agencies that have expressed concerns over auditing practices related to RPTs.

The findings from this study help to provide a more in-depth understanding of disclosure literature by investigating voluntary RPT disclosure and the moderation role of clients’ incentives to manipulate earnings.

Social media technology has changed donors' decision-making process in online philanthropy compared with traditional charity. How do IT affordances support donor perceptions and motivations in charitable crowdfunding? The purpose of this study is to explore how the five sub-dimensions of charitable crowdfunding IT affordances (i.e. visibility, association, meta-voicing, trading and security) afford initiators and platforms in motivating donors to support charitable crowdfunding projects.

This paper uses a quantitative research approach. An online survey was conducted to collect research data from WeChat users who had experienced charitable crowdfunding. A sample of 344 valid responses were received and analyzed.

The results show that four of the five IT affordances facilitate donors' perceptions (perceived emotions and trust) and motivations (intrinsic motivations and extrinsic motivations), and thereby increase behavioral intention on supporting charitable crowdfunding projects.

This study advances the affordances and online charity literature by examining the antecedents and outcome of perceptions and motivations that determining behavioral intention in more detail. The authors’ findings not only benefit researchers in explaining how technology helps donors perceiving projects and motivating them to donate online, but also assists practitioners in developing better charitable crowdfunding management strategy.

In this study, we examine the implementation of purchase order finance (POF) which is an innovative supply chain finance (SCF) solution by an innovative SCF lender (i.e. supply chain service provider (SCSP)). The effect of information integration between the SCSP (lender) and product designers (borrowers) on the lender's POF decisions and the borrowers' new product launch is investigated.

We conduct a case study in the Chinese smartphone industry. A mixed methods design is used, and data are collected from both the supply chain service provider (SCSP) and product designers. We first conduct a qualitative study. Hypotheses are developed concerning the relationships between information integration, in terms of social interaction and information system integration, POF and new product launch. We then conduct a quantitative study. The multilevel structural equation modelling method is used to test the hypotheses.

We find that information system integration is positively associated with POF but has no significant effect on new product launch. Social interaction is negatively associated with POF but positively associated with new product launch. POF is positively associated with new product launch.

This study contributes to the literature by empirically examining the implementation of POF from both the lender's and borrower's perspectives. We find that information system integration and social interaction have different effects on POF and new product launch. The results thus provide insights into how a lender makes POF decisions and reveal the benefits of POF for borrowers.

The emergence of social media as a corporate disclosure channel has caused significant changes in the production and dissemination of corporate information. This review identifies important themes in recent research on the impact of social media on the corporate information environment and provides suggestions for further explorations of this new but fast-growing area of research. Specifically, we first review the evolution of Internet-based corporate disclosure and related regulations, and then focus on three recent streams of research: 1) companies’ use of social media; 2) information produced by non-corporate users and its impact on capital markets; and 3) the credibility of corporate information on social media platforms.

The purpose of this study is to provide an in-depth understanding about the indoor-orbital electrical inspection robot, which is useful for motivating the further investigation on the inspection of electrical equipment. Currently, electric energy has a strong correlation with the economic development of the country. Intelligent substations play an important role in the transmission and distribution of the electricity; the maintenance of the substation has attracted intensive attention due to the requirement of reliability and safety. The indoor-orbital electrical inspection robot has increasingly become the main tool to realize the unmanned. Hence, a systematic review is conducted systematically reviewing the current technical status of the indoor-orbital electrical inspection robot and discuss the existed problems.

In this paper, the most essential achievements in the field of indoor-orbital electrical inspection robots were reported to present the current status, and the mechanical structures and key inspective technologies were also discussed.

Four recommendations are provided from the analyzed review, which have made constructive comments on the overall structural design, functionality, intelligence and future development direction of the indoor-orbital electrical inspection robot, respectively.

To the best of the authors’ knowledge, this is the first systematic review study on indoor-orbital electrical inspection robots; it fills the theoretical gap and proffers design ideas and directions for the development of the indoor-orbital electrical inspection robot.

This quantitative study, rooted in the resource-based view (RBV) theory, aims to investigate the relationships among green transformational leadership, green process innovation, employee environmental beliefs and firm environmental performance in Italian manufacturing companies. This study unfolds a nuanced narrative of how strategic green transformational leadership, coupled with environmentally conscious processes, can synergistically enhance an organization's overall environmental performance.

The multi-item survey questionnaire used in this study was distributed to leaders in a diverse sample of Italian companies. A total of 296 valid responses were obtained from the surveys. The collected data were analysed using statistical methods such as correlation, confirmatory factor and structural equation modelling using SPSS software.

The direct influence of green transformational leadership on firm environmental performance is supported. It also confirms the positive impact of green process innovation on environmental outcomes. It identifies green process innovation as a mediator between green transformational leadership and firm environmental performance, and employee environmental beliefs moderate the link between green transformational leadership and firm environmental performance.

This research contributes by advancing understanding within the RBV framework by elucidating the specific mechanisms through which green transformational leadership programs promote green process innovation, enhance environmental performance for organizational success, achieve sustainability goals and foster collaboration and stakeholder engagement.

This study emphasizes the significance of establishing green leadership programs, encouraging green process innovation and systematically monitoring environmental performance to accomplish organizational success and sustainability goals.

This study presents a novel and original examination by integrating the RBV theory on the relationships between green transformational leadership, green process innovation and firm environmental performance, shedding new light on the role of employee environmental beliefs.