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Article
Publication date: 4 December 2018

Lina Xu, Eagle Zhang and Corinne Cortese

The purpose of this paper is to consider the role of accounting in the construction and maintenance of political hegemony during Mao’s People’s Commune movement in China…

Abstract

Purpose

The purpose of this paper is to consider the role of accounting in the construction and maintenance of political hegemony during Mao’s People’s Commune movement in China between 1958 and 1966. Drawing on concepts of ideological power and intellectual diffusion in political and civil society from Gramsci’s theory of hegemony, it analyses the process by which accounting intellectuals established a set of socialist accounting practices to meet the political challenges of the People’s Commune.

Design/methodology/approach

Gramsci’s theory is adopted to examine how the accounting systems of People’s Commune acted as a mechanism that reflected Mao’s political ideas.

Findings

This paper demonstrates that the accounting system that emerged during these socio-political movements served the ideological purpose of reinforcing Mao’s political ideology and his hegemonic leadership. Accounting functioned within the spheres of both political and civil society to facilitate a national collective will, and to construct behaviours that satisfied the political requirements of the People’s Commune.

Originality/value

This paper will contribute to the accounting history in China from 1958 to 1966.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 15 August 2019

Stan Hurn, Kenneth A. Lindsay and Lina Xu

The purpose of this paper is to revisit the numerical solutions of stochastic differential equations (SDEs). An important drawback when integrating SDEs numerically is the…

Abstract

Purpose

The purpose of this paper is to revisit the numerical solutions of stochastic differential equations (SDEs). An important drawback when integrating SDEs numerically is the number of steps required to attain acceptable accuracy of convergence to the true solution.

Design/methodology/approach

This paper develops a bias reducing method based loosely on extrapolation.

Findings

The method is seen to perform acceptably well and for realistic steps sizes provides improved accuracy at no significant additional computational cost. In addition, the optimal step size of the bias reduction methods is shown to be consistent with theoretical analysis.

Originality/value

Overall, there is evidence to suggest that the proposed method is a viable, easy to implement competitor for other commonly used numerical schemes.

Details

China Finance Review International, vol. 9 no. 3
Type: Research Article
ISSN: 2044-1398

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Article
Publication date: 14 December 2020

Lina Xu, Steven Dellaportas, Zhiqiang Yang and Sophia Ji

The aim of this study is to profile interdisciplinary accounting research and the facilitating role played by researchers by probing the characteristics of published…

Abstract

Purpose

The aim of this study is to profile interdisciplinary accounting research and the facilitating role played by researchers by probing the characteristics of published articles in three leading interdisciplinary accounting research journals, Accounting, Auditing and Accountability Journal (AAAJ); Accounting, Organizations and Society (AOS); and Critical Perspectives on Accounting (CPA).

Design/methodology/approach

Profiling analysis is undertaken with a broad scan of publication descriptors in AAAJ, AOS and CPA between 2005 and 2016. Profiling stems from identifying and quantifying the characteristics of interdisciplinary research, and with further analysis, infer generalisations about its content and the community of interdisciplinary researchers.

Findings

The published output of 1,462 articles is produced by 1,688 authors affiliated with 660 institutions in 52 countries. The two most high-ranking topics are social and environmental accounting and management accounting. The highest-ranked authors are Stephen Walker, Rob Bryer, Lee Parker and Yves Gendron. The most productive universities are the University of London, Cardiff University and the University of Manchester. The countries highly involved in interdisciplinary accounting research are the UK, USA, Australia and Canada.

Research limitations/implications

The data is restricted by the sample of manuscripts based on three interdisciplinary accounting research journals for the period 2005–2016 and does not consider manuscripts published in other accounting and non-accounting journals. Additionally, the process of analysing publication descriptors to generate categorised lists was a complex process that may not be replicated precisely by other researchers.

Practical implications

The results reported in this study can assist researchers interested in interdisciplinary research on what they may expect to read and understand.

Originality/value

The present study profiles interdisciplinary research in accounting to gain a picture of the elements that comprise interdisciplinarity, which, at present, is without empirical investigation.

Details

Meditari Accountancy Research, vol. 29 no. 6
Type: Research Article
ISSN: 2049-372X

Keywords

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Article
Publication date: 16 January 2017

Jian Li, Dan Wu, Yan Han and Lina Xu

The purpose of this paper is to extract the angle information of direct P wave within multidimensional vibration signals obtained through the sensor array, and to realize…

Abstract

Purpose

The purpose of this paper is to extract the angle information of direct P wave within multidimensional vibration signals obtained through the sensor array, and to realize high precision shallow burst point localization based on direct of angle (DOA).

Design/methodology/approach

This paper presents a method which combines adaptive covariance matrix (ACM) algorithm with geometric constraint conditions for extracting the angle information of direct P wave by using its polarization characteristics. First, modify the obtained three-dimensional vibration data by using attitude rotation matrix and unify the coordinate system of vibration field. Next, construct the beam model of direct P wave by making use of ACM algorithm and extract its angle information. Finally, modify P wave beam model by taking advantage of the space geometric constraint relations between nodes.

Findings

The results of numerical simulation show that this method not only can extract the angle information of direct P wave arriving at each node effectively, but also can evaluate the quality of extracted angle information of direct P wave. Meanwhile, the results of underground shallow explosion experiment show that this method can extract the angle information of direct P wave of each node significantly and can realize underground shallow explosion source localization based on DOA by using this information, the location error can be limited less than 50 cm and satisfies the location requirements of shallow burst point.

Originality/value

This paper provides a method for various problems of underground localization based on the sensor array, such as directional demolition blasting, underground damage assessment, earth-penetrating projectile burst point positioning in weaponry industry testing plant, etc., and has definite value to engineering application in underground space positioning field.

Details

Sensor Review, vol. 37 no. 1
Type: Research Article
ISSN: 0260-2288

Keywords

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Article
Publication date: 12 July 2013

Lina Xu, Corinne Cortese and Eagle Zhang

This paper aims to provide an understanding of how accounting systems have changed across four distinct periods of hegemonic leadership in China.

Abstract

Purpose

This paper aims to provide an understanding of how accounting systems have changed across four distinct periods of hegemonic leadership in China.

Design/methodology/approach

Using Gramsci's concept of hegemony, periods of leadership and accounting change throughout Chinese history are examined, including the Confucian tradition, the rise of the socialist system followed by the Cultural Revolution in the Maoist era, and the move towards the socialist‐market system in the Dengist era.

Findings

This paper shows how political leaders in these different time periods effectively achieved leadership by destroying an existing hegemony, creating a new ideology, and implanting this into people's daily lives in order to successfully mobilise their ideological systems. Consistent with changes in leadership, Chinese accounting systems are shown to have responded to hegemonic shifts across these periods.

Originality/value

This paper contributes to understandings of Gramsci's concept of hegemony, explanations of, and motivations for, accounting change, and provides an insight into the evolution of accounting systems throughout time in the context of China.

Details

Asian Review of Accounting, vol. 21 no. 2
Type: Research Article
ISSN: 1321-7348

Keywords

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Article
Publication date: 13 June 2016

Rupeshkumar V. Ramani, Bharat M. Ramani, Anjana D. Saparia, Nikesh A. Shah, Pinank Kacha and J.H. Markna

In the twenty-first century, the use of fossil fuels has increased drastically because the necessity of energy is increasing day by day which affects the world’s economy…

Abstract

Purpose

In the twenty-first century, the use of fossil fuels has increased drastically because the necessity of energy is increasing day by day which affects the world’s economy. The solar energy (photo-thermal energy conversion) system is the most economical and eco-friendly alternative source. To increase the use of domestic as well as commercialization purpose, the authors have reviewed this paper on the solar water heater along with its structural mechanism for energy enhancement and to create easier stair steps for climbing on the green world dream.

Design/methodology/approach

In this study, nanotechnology has remarkably built its own use for extending thermal efficiency by using some gradual experiments. It is a phenomenon, like nanofluid (as a working fluid for a direct solar collector), nanocoating (on the surface of a solar-evacuated tube by using the chemical vapor deposition/physical vacuum deposition/sol–gel technique) and nanorod-based solar collector tube.

Findings

This invention gives greater efficiency rather than the conventional systems, but also this advancement is not too much supported in a low- temperature environment also, we can consider the poor light absorption characteristics of the pure water (Bencic, et al., 2000).

Originality/value

The basic idea and understanding of this phenomenon to improve solar collecting performance for obtaining a high working-fluid temperature are discussed in this paper.

Details

World Journal of Engineering, vol. 13 no. 3
Type: Research Article
ISSN: 1708-5284

Keywords

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Article
Publication date: 1 April 2014

Sheau-yueh Janey Chao

This article was based on the information from The 5th International Conference of Institutes and Libraries for Chinese Overseas Studies held in the University of British…

Abstract

Purpose

This article was based on the information from The 5th International Conference of Institutes and Libraries for Chinese Overseas Studies held in the University of British Columbia in Vancouver, BC, Canada in which the author was a presenter in session 4.2.9a of the Early life of Yuan Shikai and the formation of Yuan family. The paper aims to include comprehensive analysis and development of the history of Chinese migration. An annotated bibliography of suggested readings was offered to highlight the subject knowledge for further research in this area.

Design/methodology/approach

The paper includes comprehensive analysis and development of the history of Chinese migration and the experiences and family histories of overseas Chinese in Canada. An annotated bibliography of suggested readings was offered to highlight the subject knowledge for further research in this area.

Findings

The paper offers full description and comprehensive analysis of the history of Chinese migration and overseas Chinese studies in Canada. A bbibliography of suggested readings was offered for further research in this area.

Research limitations/implications

This research study has a strong subject focus on Chinese migration, overseas Chinese studies, and resource-sharing in the subject area. It is a specific field for research in Asian studies.

Practical implications

The result of this study will assist students, researchers, and the general public in the area of overseas Chinese studies and developing their interests in the social and historical value of Chinese migration history and resource-sharing in the area.

Originality/value

Very little research has been done in the area of Chinese migration and historical development. The paper would offer historians, sociologists, ethnologists, librarians, administrations, professors, as well as students in the fields of Asian history, anthropology, sociology, political science, geography, and other Asian-related interdisciplinary studies.

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Article
Publication date: 6 June 2016

Bingsheng Xu, Yan Wu, Lina Zhang, Junwei Chen and Zhangfu Yuan

This research aims to provide a theoretical method and data supports for a future study on interfacial reaction mechanism and spreading mechanism between molten solder and…

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Abstract

Purpose

This research aims to provide a theoretical method and data supports for a future study on interfacial reaction mechanism and spreading mechanism between molten solder and V-shaped substrate, which also gives guidance for those complicated welding operation objects in brazing technique.

Design/methodology/approach

Wetting experiments were performed to measure the contact angles at different temperatures of molten Sn-3.0Ag-0.5Cu wetting on the quartz substrate with an included angle of 90°. According to the experimental results, the theoretical spreading morphology of molten solder on V-shaped substrate at corresponding temperature was simulated by Surface Evolver.

Findings

The theoretical morphology profiles of the molten solder sitting on the V-shaped substrate are simulated using Surface Evolver when the molten solder reaches spreading equilibrium. The spreading mechanisms as well as the impact of surface tension and gravity on interfacial energy of the molten solder wetting on the V-shaped groove substrate are also discussed where theoretical results agree well with experiment results. The contact area between the gas and liquid phases shows a tendency of first increasing and later decreasing. Otherwise, the spreading distance and the height of the molten solder increases as the droplet volume increases as the included angle and the contact angle are given as constants, and both the interfacial energy and the gravitational energy increase as well. This research has a wide influence on predicting the outcomes in commercial impact and also gives guidance for those complicated welding operation objects in brazing technique.

Research limitations/implications

It is of very important significance in both science and practice to investigate the differences between the flat surface and V-shaped surface. Some necessary parameters including intrinsic contact angle and surface tension need to be directly measured when the droplet spreads on the flat surface. The relevant simulation conclusions on the inherent characteristics can be given based on these intrinsic parameters. Compared with the flat surface, the V-shaped substrate is chosen for further discuss on the effects of gravity on the droplet spreading behavior and the changes of apparent contact angle which can only occurs as the substrate is inclined. Therefore, this research provides theoretical method and data supports for a future study on interfacial reaction mechanism and spreading mechanism between molten solder and substrate.

Practical implications

The research is developed for verifying the accuracy of the model built in Surface Evolver. Based on this verified model, other researches on the spreading distance along y-axis and the contact area that are especially difficult to be experimentally measured can be directly simulated by Surface Evolver, which can provides a convenient method to discuss the changes of horizontal spreading distance, droplet height and contact area with increasing the included angle of V-shaped substrate or with increasing the droplet volume. Actually, the modeling results are calculated for supplying the theoretical parameters and technical guidance in the welding process.

Social implications

This research provides theoretical method and data supports for a future study on interfacial reaction mechanism and spreading mechanism between molten solder and substrate, which has a wide influence on prediction the outcomes in commercial impact and also gives guidance for those complicated welding operation objects in brazing technique.

Originality/value

Surface Evolver, can also be used to discuss the structure and spreading mechanism of droplets on V-shaped substrates, which have not been discussed before.

Details

Soldering & Surface Mount Technology, vol. 28 no. 3
Type: Research Article
ISSN: 0954-0911

Keywords

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Article
Publication date: 22 December 2020

Najaf Iqbal, Ju Feng Xu, Zeeshan Fareed, Guangcai Wan and Lina Ma

This study attempts to document the impact of financial leverage on corporate innovation in the Chinese nonfinancial public firms listed on Shenzhen and Shanghai stock exchanges.

Abstract

Purpose

This study attempts to document the impact of financial leverage on corporate innovation in the Chinese nonfinancial public firms listed on Shenzhen and Shanghai stock exchanges.

Design/methodology/approach

The firm-level data are collected from CSMAR database for ten years, ranging from 2007 to 2016. The authors have employed the panel fixed effects model and further system GMM approach for analysis. The sample is segregated on the basis of state (SOE) and nonstate ownership (NSOE) to check for the diverse effects. In total, three different proxies of financial leverage are used to unearth the varying impact of short-time and long-term leverage separately. Further, corporate innovation is divided into input innovation (R&D/Sales and R&D/Assets) and output innovation (patents and inventions).

Findings

The results suggest that financial leverage is detrimental to the input innovation while conducive for the output innovation when measured by the number of patents. Contrarily, leverage has a negative influence over the output innovation when measured by the number of inventions. This implies that leverage is more damaging for the highest form of innovativeness (inventions) in China. Input innovation is more sensitive to the changes in long-term leverage versus short-term leverage. Further, the authors find that innovation in SOEs is more sensitive to the changes in the leverage as compared to the NSOEs. The results are free from the threat of endogeneity and identification problems, as reported by the system GMM model.

Research limitations/implications

The authors did not segregate the sample on the basis of industry/sector.

Practical implications

The firms pursuing a strategy of radical innovation should try to keep their debt levels lower in order to achieve a higher innovation performance. Although, a rise in the leverage may mean an increased access to finance for a firm but such an access comes at a cost in the form of damage to the corporate innovation. However, increased debt financing may not be so bad for the firms that want to achieve a moderate and not the highest level of innovation. Such firms can produce recurring and synergic effects with debt financing and moderate innovation, once they achieve a level of innovation performance that satisfies their financiers.

Originality/value

To the best of authors’ knowledge, this is probably the first study to check the impact of firm-level financial leverage on both input and output innovation in the Chinese public-listed nonfinancial firms' panel data perspective till now.

Details

European Journal of Innovation Management, vol. 25 no. 1
Type: Research Article
ISSN: 1460-1060

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Article
Publication date: 29 October 2020

Jiansheng Qu, Jinyu Han, Lina Liu, Li Xu, Hengji Li and Yujie Fan

The purpose of this paper is to explore the heterogeneity and correlations of agricultural greenhouse gas (GHG) emissions among provinces in China, and then policy…

Abstract

Purpose

The purpose of this paper is to explore the heterogeneity and correlations of agricultural greenhouse gas (GHG) emissions among provinces in China, and then policy implications are proposed.

Design/methodology/approach

After agricultural GHG accounting and a pre-analysis of inter-provincial heterogeneity, improved gravity model and the Social Network Analysis (SNA) methods are introduced to construct the network, being carried out from three aspects of the whole network, individual provincial characteristics and cluster analysis.

Findings

(1) There are significant regional variations in agricultural GHG scale among provinces owing to the layout of agricultural production, and the temporal trends show that the direction and speed of agricultural GHG scale change vary among provinces; (2) In terms of inter-provincial correlations, there exists a complex spatial network of agricultural GHG among provinces, which tends to be more complex, intensive and stable, while the status of the provinces in the network also has gradually become more balanced. All provinces played their respective roles in the four clusters of the network with agricultural layout and comparative advantages, and the distribution has continuously optimized.

Practical implications

The inter-provincial network characteristics of agricultural GHG emissions and its evolution have practical implications for differentiated and coordinated agricultural GHG reduction policies at the provincial levels.

Originality/value

This paper innovatively study inter-provincial agricultural GHG correlations in China with the SNA methods used to study economic and social connections in the past. There is some originality in the introduction of network theory and application of the SNA methods, which can provide some reference for researches in similar fields.

Details

China Agricultural Economic Review, vol. 13 no. 1
Type: Research Article
ISSN: 1756-137X

Keywords

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