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This study aims at developing a better understanding of the relationship between network embeddedness and incremental innovation capability and further examines the moderating effect of open innovation.

This paper adopts hierarchical regressions to validate the theoretical model and collect the patent data of the top 54 firm patentees in the smartphone industry as empirical sample. Using patent citation network data, this paper estimates the relationship between open innovation, network embeddedness and incremental innovation capability.

This paper empirically shows that structural embeddedness exerts a negative effect on incremental innovation capability, while relational embeddedness is positively related to incremental innovation capability. And open innovation strengthens the relationship between network embeddedness and incremental innovation capability.

This paper shifts the focus of the determinants of incremental innovation capability from internal factors to the external network features by exploring the linkage between network embeddedness and incremental innovation capability. A counterintuitive conclusion is that structural embeddedness shows a negative effect on firm's incremental innovation capability. Furthermore, in contrast to most previous studies, which only focus on the direct effect of open innovation on the firm's incremental innovation capability, our study examines the moderating effect of open innovation on the relationships between network embeddedness and incremental innovation capability. At last, the results provide practical guidance for firms to occupy the beneficial network positions and adopt appropriate open innovation strategies to improve their incremental innovation capability.

The purpose of this paper is to construct a proportion-integral-type (PI-type) memristor, which is different from that of the previous memristor emulator, but the constructing memristive chaotic circuit possesses line equilibrium, leading to the emergence of the initial conditions-related dynamical behaviors.

This paper presents a PI-type memristor emulator-based canonical Chua’s chaotic circuit. With the established mathematical model, the stability region for the line equilibrium is derived, which mainly consists of stable and unstable regions, leading to the emergence of bi-stability because of the appearance of a memristor. Initial conditions-related dynamical behaviors are investigated by some numerically simulated methods, such as phase plane orbit, bifurcation diagram, Lyapunov exponent spectrum, basin of the attraction and 0-1 test. Additionally, PSIM circuit simulations are executed and the seized results validate complex dynamical behaviors in the proposed memristive circuit.

The system exhibits the bi-stability phenomenon and demonstrates complex initial conditions-related bifurcation behaviors with the variation of system parameters, which leads to the occurrence of the hyperchaos, chaos, quasi-periodic and period behaviors in the proposed circuit.

These memristor emulators are simple and easy to physically fabricate, which have been increasingly used for experimentally demonstrating some interesting and striking dynamical behaviors in the memristor-based circuits and systems.

The purpose of this paper is to investigate the relative value relevance of accounting measures based on Chinese Accounting Standards (CAS) and International Financial Reporting Standards (IFRS) in relation to both A‐share and B‐share markets during three distinct phases (1994‐1997, 1998‐2000 and 2001‐2004) over which CAS were progressively harmonized with IFRS.

Using data for 86 Chinese listed companies which issued both A‐ and B‐shares, the authors employ the price model to test for the association between CAS‐based and IFRS‐based accounting information, and A‐share and B‐share prices. The J‐test was employed to determine the relative value relevance of the information based on the two sets of accounting standards.

Overall, the authors find that for both the A‐share and B‐share markets, both CAS‐based and IFRS‐based accounting information are value relevant, but IFRS‐based information is more value relevant than the CAS‐based information. However, the magnitude of the differences between the explanatory powers of the CAS‐ and IFRS‐based accounting information narrowed significantly in the 2001‐2004 period in both the A‐share and B‐share markets. The results are robust to the deflator used and the stock exchange on which the companies are listed.

The results have implications for China and other transitional economies attempting to integrate IFRS with a uniform accounting system.

The paper provides the first comprehensive empirical evidence as to whether or not the progressive harmonization of CAS with IFRS improved the value relevance of CAS‐based accounting in China and contributes to the debate on the (ir)relevance of IFRS in emerging and transitional economies.

This paper aims to investigate the impact of ownership concentration of the largest shareholder and foreign ownership on the demand for an external audit for small and medium-sized enterprises (SMEs) in six Latin American countries. In particular, the authors test whether foreign-owned firms (compared with domestic private-owned firms) and domestic firms with minority foreign shareholders are more likely engaged in audit assurance.

The authors applied the logit model to estimate the impact of ownership concentration and owner/shareholder type on audit demand, using a sample of 4,609 SMEs. The probabilities of being audited for firms in these countries are then calculated from the estimation results.

The empirical results suggest an inverse relationship between ownership concentration and audit demand only for Uruguay and Peru. However, foreign-owned firms and domestic private-owned firms with minority foreign ownership have a high probability of being audited for all sample countries.

Policymakers in developing countries may promote foreign investments in domestic private-owned firms to improve their corporate transparency and governance.

This study contributes to the growing literature on the impact of ownership on audit demand by particularly focusing on foreign owners and foreign minority shareholders. The findings indicate that foreign ownership (either majority or minority) contributes to corporate transparency and business environments in emerging countries.

The paper investigates the learning practices carried out by Higher Education Institutions (HEIs) in the transition from strictly face-to-face to remote teaching in response to the coronavirus disease 2019 (COVID-19) pandemic. It also analyses how these practices could be used as a baseline to support new perspectives on learning in the technological education field.

The authors conducted a single-case study of a Brazilian technological university.

This study’s findings indicate that institutional planning and providing support to faculty and students were essential measures for a successful transition from face-to-face teaching to emergency remote teaching. Planning includes careful selection by the HEI of the tools that make a virtual learning environment and the strategies used to replace face-to-face teaching with emergency remote teaching. Our study points out the lessons learned during the pandemic. It presents guidelines for HEIs on how to prepare for a return to face-to-face teaching, embodying some learning dimensions such as synchronous or asynchronous, active or passive, individual or collective, and mediated or not mediated by information and communication technologies (ICTs).

The paper provides reflections on the four dimensions to support decisions to leverage learning in each educational institution. This paper's main contribution is that the concept of teaching and learning must be comprehensive and inclusive according to the particular HEI context.

A new Gallup poll finds that Americans believe that financial support for public libraries should be double the current level. This belief was shared by all four groups polled: Caucasians, Hispanic Americans, African Americans, and Community Leaders.

This study aims to depict and probe into the building tension, stress and depression to which Jordanian university students have been vulnerable after the compulsory shift to online learning and their prolonged use of digital tools.

The researchers used a five-construct questionnaire, namely, use of digital tools in e-learning, sleeping habits, social interaction, psychological reactions and academic performance, to elicit the responses of university students in Jordan concerning the psychological impact of COVID-19’s e-learning digital tools on their well-being. In total, 775 university-level students representing Jordanian public and private universities were asked to fill in the questionnaire, and their responses were statistically analyzed.

The results showed that the prolonged use of digital tools, lack of face-to-face interaction and heavy load of assignments have led to anxiety, change of sleeping habit, distraction and a stress-building environment, perhaps resulting in depression. This was aggravated by COVID-19’s strict regulatory measures of social distancing, lockdowns, health threats and eroding family income. The prolonged and escalating social, psychological, loss of affection and worsening economic conditions have increased the number of psychological disorders and a drop in students’ academic performance.

This study is useful for educational leaders and policymakers, providing guidance and insights on how higher education institutions can support students’ mental health and psychological well-being, especially in times of crisis. Consequently, the higher education sector should be prepared to function more efficiently and effectively in future emergency situations.

While different studies have investigated the impact of COVID-19 on the education sector globally, little attention has been given to developing countries in the Middle East. By focusing on the Jordanian example, the present study will fill a gap in the research endeavors addressing the prolonged use of e-learning digital tools.

The purpose of this paper is to find the variations of brake lining's frictional performance with braking conditions, and their influence on the braking safety and reliability of automobiles.

As the semimetal brake lining is widely used currently in automobiles, it was selected as the experimental material. By simulating the braking conditions and environment of automobiles, some tribological experiments of the brake lining were investigated on the X‐DM friction tester, when it is paired with the friction disc made of gray cast iron. The influence of braking pressure, sliding velocity and surface temperature on the friction coefficient and its stability coefficient were studied in depth through experiments.

The friction coefficient decreases gradually with the increasing of braking pressure and sliding velocity when the surface temperature is naturally rising. It rises first then falls with the surface temperature rising and the maximal value appears at nearly 200°C. The stability of friction coefficient decreases obviously when the sliding velocity exceeds 30 m/s, the braking pressure exceeds 1.8 MPa and the surface temperature is over 200°C. Based on the experimental results, the authors consider that it is not reliable to execute an emergency braking only by rising the braking pressure when the automobile is driving with a high velocity. In order to reduce the bad influence of high temperature on frictional performance, some effective actions should be taken for cooling the friction disc. What is more, special attention should be paid to the decreasing of frictional stability during the braking with high velocity, pressure and temperature.

This paper studies the influence of braking conditions on friction coefficient and its stability of the semimetal brake lining for automobiles. It is believed that this research may have some actual guidance for enhancing the braking safety and reliability of automobiles.

This study aims to develop magnetic field-controlled friction braking technology, the preparation process of hard magnetic brake friction material was optimized and analyzed in this paper.

NdFeB, a rigid magnetic material, was selected as additive. Magnetic field orientation, a part of material preparation, was added to the preparation process. Experiments investigated the tribological properties of each brake lining sample. The preparation process of the hard magnetic friction material was optimized based on fuzzy theory by using analytic hierarchy process (AHP) methods and SPSS software. The microscopic morphology and the distribution and content of elements of friction lining samples prepared with or without orientation excitation voltage were analyzed by scanning electron microscope and energy dispersive X-ray microanalysis.

The results showed that the tribological properties of brake lining samples could be improved by process optimization and the oriented excitation voltage can effectively improve the properties of the brake lining.

The magnetic field orientation was added into the traditional preparation process, and a set of process parameters with the best tribological properties were obtained through optimization. It is believed that this research will be of great theoretical and practical significance to develop both new brake materials and active control technology of the braking process in the future.

In order to improving the braking reliability and assuring the driving safety of automobiles, this paper aims at the wear performance and its online monitoring of its brake lining.

The wear performance of the semimetal brake lining for automobiles was investigated on a self-made braking tester for disc brakes. Based on the experimental data, an intelligent forecasting model for the wear rate was established by the artificial neural network (ANN) technology. And by taking it as a core, an online braking wear monitoring system for automobiles was designed.

It is shown that the wear rate rises obviously with the increasing of both initial braking velocity and braking pressure. By the contrast, the initial braking velocity affects the wear rate more seriously. The ANN model trained by the experimental data shows favorable capability for predicting of the wear rate. The big forecasting errors at high velocity and heavy load should be attributed to the jumping of the wear rate at this period. Based on the existed sensors and electronic control unit system of automobiles, the online braking wear monitoring system can be established easily by the ANN technology.

A self-made braking tester for disc brakes was used to test the wear performance, which can simulate better the actual disc braking conditions than the standard pin-on-disc friction tester. An online braking wear monitoring system was designed to help improving the braking reliability and safety of automobiles.