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This chapter examines China’s corporate governance and accounting environment that shapes the adoption of internationally acceptable principles and standards. Specifically, it examines international influences, including supranational organizations; foreign investors and international accounting firms; domestic institutional influences, including the political system, economic system, legal system, and cultural system; and accounting infrastructure. China’s convergence is driven by desired efficiency of the corporate sector and legitimacy of participating in the global market. Influenced heavily by international forces in the context of globalization, corporate governance and accounting practices are increasingly becoming in line with internationally acceptable standards and codes. While convergence assists China in obtaining legitimacy, improving efficiency is likely to be adversely affected given that corporate governance and accounting in China operate in an environment that differs considerably from those of Anglo-American countries. An examination of the corporate governance and accounting environment in China suggests heavy government involvement within underdeveloped institutions. While the Chinese government has made impressive progress in developing the corporate governance and accounting environment for the market economy, China’s unique institutional setting is likely to affect how the imported concepts are interpreted and implemented.

Ranking and comparing grey numbers represent a very important decision-making procedure in any given grey environment. The purpose of this paper is to study the existing approaches of ordering interval grey numbers in the context of decision making by surveying existing definitions.

Different methods developed for comparing grey numbers are presented along with their disadvantages and advantages in terms of comparison outcomes. Practical examples are employed to show the importance and necessity of using appropriate methods to compare grey numbers.

Most the available methods are not suitable for pointing out which number is larger when the nuclei of the grey numbers of concern are the same. Also, these available methods are also considered in terms of partial order and total order. Kernel and degree of greyness of grey numbers method is more advantageous than other methods and almost eliminates the shortcomings of other methods.

Different methods for ranking grey numbers are presented where each of them has disadvantages and advantages. By using different methods, grey interval numbers are compared and the results show that some methods cannot make grey number comparisons in some situations. The authors intend to find a method that can compare grey numbers in any situation. The findings of this research can prevent errors that may occur based on inaccurate comparisons of grey numbers in decision making. There are various research studies on the comparison of grey numbers, but there is no research on the comparison of these methods and their disadvantages, advantages or their total or partial order.

The design and implementation of a broadband quasi-monolithic microwave integrated circuit (q-MMIC) power amplifier (PA) is presented for 0.2 to 2.2 GHz applications.

To obtain an efficient, high-gain and high-power performance with in a compact and low-cost size, the prototype is based on Gallium nitride (GaN) on SiC 0.25-µm transistors, whereas the passive matching networks are realized on an AlN substrate as thin film circuit.

Measured results of the q-MMIC PA across the 0.2 to 2.2 GHz band show at least 32 ± 3 dB small-signal gains, an output power of 7 to 12 W and an average power add efficiency greater than 54%. The q-MMIC occupies an area of 12.8 × 14.5 mm².

To the best of the authors’ knowledge, this work reports the first full integrated PA which covers the frequency range of 0.2 to 2.2 GHz and achieves the combination of highest gain, about 10 W output power, together with the smallest component size among all published GaN PAs to date.

The purpose of this paper is to study the influence of silver on the high‐temperature oxidation behaviour of the Sn‐8.5Zn‐xAg‐0.01Al‐0.1Ga (x=0, 0.1, 0.3 and 0.5) solder alloys.

The weight gains of the studied solders are measured using thermal gravimetric analyzers (TGA) at temperatures of 250, 300, 350 and 400°C. The weight gains measured are used to compare the oxidation behaviour of the studied solders. The surfaces of the solders are also analyzed with Auger emission spectroscopy (AES) depth profiling and thin‐film X‐ray diffractometry (thin‐film XRD) to identify the elements present on the surface of the studied solders.

The TGA results show that the weight gains decrease with increasing silver content in the studied solders. It meant that increasing silver content could help improve the high‐temperature oxidation behaviour of the studied solder. AES and thin‐film XRD confirm that the formed oxide layers on the surface of the studied solder are Zn‐based oxide layers.

The findings of this paper will help provide an understanding of the effects of silver on Sn‐8.5Zn‐xAg‐0.01Al‐0.1Ga solder.

The purpose of this paper is to analyse the results of energy audit reports and defines most favourable characteristics of system, which is energy consumption of buildings, and most favourable factors affecting these characteristics in order to modify and improve them.

Grey set theory has the advantage of using fewer data to analyse many factors, and it is therefore more appropriate for system study rather than traditional statistical regression which requires massive data, normal distribution in the data and few variant factors. So, in this paper grey clustering and entropy of coefficient vector of grey evaluations are used to analyse energy consumption in buildings of the Oil Ministry in Tehran. Grey clustering in this study has been used for two purposes: First, all the variables of building relate to energy audit cluster in two main groups of indicators and the number of variables is reduced. Second, grey clustering with variable weights has been used to classify all buildings in three categories named “no standard deviation”, “low standard deviation” and “non-standard”. Entropy of coefficient vector of grey evaluations is calculated to investigate greyness of results.

According to the results of the model, “the real building load coefficient” has been selected as the most important system characteristic and “uncontrolled area of the building” has been diagnosed as the most favourable factor which has the greatest effect on energy consumption of building.

Clustering greyness of 13 buildings is less than 0.5 and average uncertainly of clustering results is 66 per cent.

It shows that among the 38 buildings surveyed in terms of energy consumption, three cases are in standard group, 24 cases are in “low standard deviation” group and 11 buildings are completely non-standard.

In this research, a comprehensive analysis of the audit reports is proposed. This analysis helps the improvement of future audits, and assists in making energy conservation policies by studying the behaviour of system characteristic and related factors.

The purpose of this paper is to propose a moderated mediation model to explain how corporate social responsibility (CSR) and ethical leadership influence knowledge sharing and job dedication through the mediating mechanism of positive affective tone and cognitive meaningfulness.

The research hypotheses were empirically tested using a survey of employees from the high-tech industry in Taiwan. The research constructs in this study were measured using five-point Likert scales modified from existing literature. The survey data were empirically analyzed with two-step structural equation modeling (SEM) and regression analysis.

The empirical results of this study reveal that CSR and ethical leadership positively relate to positive affective tone and cognitive meaningfulness. Knowledge sharing is positively affected by positive affective tone whereas job dedication is positively affected by positive affective tone and cognitive meaningfulness. While the relationship between positive affective tone and job dedication is positively moderated by job demand, the relationship between cognitive meaningfulness and job dedication is negatively moderated by job demand.

This study elucidates the ethical influences from organizations (i.e. CSR) and leaders (i.e. ethical leadership) respectively to explain affective and cognitive processes involved in work situations. At the same time, by clarifying the moderating role of job demand, this study provides valuable implications for managers to effectively leverage job demand for increasing employees’ job dedication.

The purpose of this paper is to survey and express the advantages and disadvantages of the existing approaches for solving grey linear programming in decision-making problems.

After presenting the concepts of grey systems and grey numbers, this paper surveys existing approaches for solving grey linear programming problems and applications. Also, methods and approaches for solving grey linear programming are classified, and its advantages and disadvantages are expressed.

The progress of grey programming has been expressed from past to present. The main methods for solving the grey linear programming problem can be categorized as Best-Worst model, Confidence degree, Whitening parameters, Prediction model, Positioned solution, Genetic algorithm, Covered solution, Multi-objective, Simplex and dual theory methods. This survey investigates the developments of various solving grey programming methods and its applications.

Different methods for solving grey linear programming problems are presented, where each of them has disadvantages and advantages in providing results of grey linear programming problems. This study attempted to review papers published during 35 years (1985–2020) about grey linear programming solving and applications. The review also helps clarify the important advantages, disadvantages and distinctions between different approaches and algorithms such as weakness of solving linear programming with grey numbers in constraints, inappropriate results with the lower bound is greater than upper bound, out of feasible region solutions and so on.

The purpose of this paper is to explore new ways and lay a solid foundation to solve the problem of reliability growth analysis of major aerospace equipment with various uncertainty data through propose new concepts of general uncertainty data (GUD) and general uncertainty variable (GUV) and build the operation system of GUVs.

The characteristics of reliability growth data of major aerospace equipment and the limitations of current reliability growth models have been analyzed at first. The most commonly used uncertainty system analysis methods of probability statistics, fuzzy mathematics, grey system theory and rough set theory have been introduced. The concepts of GUD and GUV for reliability growth data analysis of major aerospace equipment are proposed. The simplified form of GUV based on the “kernel” and the degree of uncertainty of GUV is defined. Then an operation system of GUVs is built.

(1) The concept of GUD; (2) the concept of GUV; (3) The novel operation rules of GUVs with simplified form.

The method exposed in this paper can be used to integrate complex reliability growth data of major aerospace equipment. The reliability growth models based on GUV can be built for reliability growth evaluation and forecasting of major aerospace equipment in practice. The reliability evaluation example of a solid rocket motor shows that the concept and idea proposed in this paper are feasible. The research of this paper opens up a new way for the analysis of complex uncertainty data of reliability growth of major aerospace equipment. Moreover, the operation of GUVs could be extended to the case of algebraic equation, differential equation and matrix which including GUVs.

The new concepts of GUD and GUV are given for the first time. The novel operation rules of GUVs with simplified form were constructed.

This study aims to investigate the vibration effects on ball grid array lifetime.

Several finite element method simulations and experiments were performed.

An optimized circuit configuration was found.

The originality of paper is confirmed by authors.