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This paper applies the knowledge-based genetic algorithm to solve the optimization problem in complex products technological processes.

The knowledge-based genetic algorithm (KGA) is defined as a hybrid genetic algorithm (GA) which combined the GA model with the knowledge model. The GA model searches the feasible space of optimization problem based on the “neighborhood search” mechanism. The knowledge model discovers some knowledge from the previous optimization process, and applies the obtained knowledge to guide the subsequent optimization process.

The experimental results suggest that the proposed KGA is feasible and available. The effective integration of GA model and knowledge model has greatly improved the optimization performance of KGA.

The technological innovation of complex products is one of effective approaches to establish the core competitiveness in future. For this reason, the KGA is proposed to the technological processes optimization of complex products.

The purpose of this study is to investigate the impact of board secretaries’ characteristics on annual report readability using an original method that evaluates the readability of Chinese characters.

The authors manually collect board secretaries’ characteristics from the China Securities Market and Accounting Research database and obtain annual reports from the China Information website. Ordinary least square regression is applied to evaluate the impact, and then robustness tests and additional regression analyses are conducted.

Board secretaries’ legal-professional expertise, international expertise and role duality improve annual report readability. However, their political connections are negatively associated with it. The effect of expertise (role duality) is more pronounced for firms with lower ex ante litigation risk (board secretaries with equity holdings). Furthermore, higher readability increases the compensation of board secretaries, whereas lower readability increases their turnover. Finally, annual report readability is positively related to firm performance.

The authors only investigate listed firms in China from 2007 to 2017 because of the difficulties of obtaining data and text mining.

The authors provide managerial insights for regulators aiming to establish an effective governance mechanism with Chinese characteristics. First, certain requirements for board secretaries’ expertise can improve annual report readability. Further, firms can consider appointing board members or senior executives as board secretaries to enhance disclosure quality.

To the best of the authors’ knowledge, this study is the first to verify the effect of board secretaries’ characteristics on disclosure quality, especially annual report readability. Moreover, this study proposes a novel measure of annual report readability for Chinese texts.

The purpose of this paper is to examine the relationship between political connections and corporate tax aggressiveness in Malaysia. In addition, this paper investigates the relationship between corporate governance variables and corporate tax aggressiveness. Next, the study investigates the mitigating role of corporate governance in the relationship between political connections and corporate tax aggressiveness.

The sample of this study is based on 2,538 firm-year observations during the 2000-2009 periods. This study employs a panel least square regression with both period and industry fixed effects. The study retrieved the corporate governance variables from the downloaded annual reports, whilst the remaining data were collected from Compustat Global.

This study finds that politically connected firms are more tax aggressive than non-connected firms. Furthermore, the study finds that large board size decreases the likelihood of tax aggressiveness and a non-linear relationship exists between institutional ownership and tax aggressiveness suggesting increase in monitoring as the ownership increases. However, the study finds no evidence to suggest that corporate governance mitigates the influence of political connections in promoting tax aggressiveness behavior. The findings suggest that the impact of political connections could outweigh the benefits of changes in corporate governance in Malaysia.

The data are not recent, but it reflects a rather longitudinal research period.

This paper extends the literature of tax research in Malaysia which is in its’ infancy stage. Furthermore, it investigates the role of political connections in tax-planning research.

The purpose of this paper is to review studies on the use of virtual reality (VR) and gamification to engage students in higher education for marketing issues to identify the research topics, the research gaps and to prepare a future research agenda.

A literature review is performed based on two search terms applied to Web of Science, resulting in a final pool of 115 articles. A text-mining approach is used to conduct a full-text analysis of papers related to VR and gamification in higher education. The authors also compare the salient characteristics presented in the articles.

From this analysis, five major research topics are found and analysed, namely, teaching methodologies and education, experience and motivation, student engagement, applied theories in VR and gamification. Based on this and following the theory concept characteristics methodology framework, the paper provides directions for future research.

There is no comprehensive review exploring the topics, theories, constructs and methods used in prior studies concerning VR and gamification applied to higher education services based on all the articles published in well-regarded academic journals. This review seeks to provide deeper insights, to help scholars contribute to the development of this research field.

En este documento se revisan los estudios sobre el uso de la realidad virtual (RV) y la Gamificación para involucrar a los estudiantes en la educación superior en marketing, se identifican los principales temas de investigación tratados, las lagunas de investigación y se sugiere una agenda futura de investigación.

Una revisión de la literatura basada en dos búsquedas en Web of Science (WOS) permitió identificar 115 artículos. La minería de textos se utilizó para realizar un análisis de texto completo de los artículos relacionados con RV y gamificación en la educación superior. Los autores también compararon las características más destacadas de los artículos.

A partir de este análisis, se encuentran y analizan cinco grandes temas de investigación: metodologías de enseñanza y educación, experiencia y motivación, compromiso de los estudiantes, aplicadas a la RV y la gamificación. Basándose en esto y siguiendo el marco del TCCM, el artículo proporciona una agenda futura de investigación.

No hay una revisión exhaustiva que explore los temas, las teorías, construcciones y métodos utilizados en estudios anteriores relativos a RV y gamificación aplicados a servicios de educación superior basados en todos los artículos publicados en revistas académicas. Esta revisión proporciona una panorámica más detallada y sugiere a los académicos nuevas líneas de trabajo para seguir desarrollando este campo de investigación.

本文的目的是回顾为了提高学生参与高等教育而使用虚拟现实(VR)和游戏化的营销方面的研究，以确定它们的研究主题，研究差距，并以此准备未来的研究议程。

本文的文献综述是基于Web of Science的两个搜索词进行的，最终搜索出115篇文章。本文采用文本挖掘方法，对与高等教育中的虚拟现实和游戏化相关的论文进行全文分析。作者还比较了这些文章中呈现的显著特征。

从这一调查中，我们发现并分析了五大研究主题，即教学方法与教育、体验与动机、学生参与、虚拟现实应用理论和游戏化。在此基础上，遵循理论概念、特征、方法论框架，为今后的研究提供了方向。

目前，在权威学术期刊上发表的所有文章，都没有对以往关于虚拟现实和游戏化应用于高等教育服务的研究的主题、理论、结构和方法进行全面的综述。本文旨在提供更深刻的见解，以帮助学者们为这一研究领域的发展做出贡献。

This research offered a systematic and comprehensive literature review in analysing current studies on employee ecological behaviour (EEB) strategies and settings to determine various emphasised workplace ecological behaviour areas and contribute a precise mapping for future research.

This systematic literature review method involved 106 peer-reviewed articles published in reputable academic journals (between 2000 and the first quarter of 2021). This study was confined to a review of empirical papers derived from digital databases encompassing the terms ‘Employee green behaviour’, ‘Green behaviour at workplace’, ‘Employee ecological behaviour’, ‘Employee Pro-environmental behaviour’ and ‘Pro-environmental behaviour at workplace’ in the titles.

This study identified relevant journal articles (classified as EEB at work) from the current body of knowledge. Notably, much emphasis was identified on EEB over the past two decades. Overall, most studies employing quantitative approaches in both developed and emerging nations. Notably, ecological behaviour application garnered the most significant attention from scholars among the four focus areas in the literature review: (i) EEB concepts, models, or reviews, (ii) EEB application, (iii) EEB determinants and (iv) EEB outcomes.

Significant literature gaps indicate this field to be a relatively novel phenomenon. Thus, rigorous research on the topic proves necessary to develop a holistic understanding of the subject area.

This study expands the current body of knowledge by providing the first comprehensive systematic review on EEB themes, methods, applications, determinants, contextual focus, outcomes and recommending future research agenda.

This study aims to elaborate on the microencapsulation of the plant extract (PE, from Camellia sinensis leaf, clover flower and cocoa flower) and the preparation of a slow-release lining fabric loading the PE microcapsule.

PE was microencapsulated into polyvinyl alcohol (PVA) shells through interfacial polymerization. The morphology, thermal stability, slow-release property and drug loading ratio of the PVA/PE microcapsules were characterized to ensure the availability in coating finishing. To find the optimum parameters, the composite fabrics were prepared from non-woven fabrics coated by calcium alginate hydrogel, which glued mass fractions of microcapsules and dried in different ways. To evaluate the effectiveness, a lipase enzyme activity test was conducted.

Under optimal conditions, the PVA/PE microcapsules with smooth surface have an average particle size of 14.5 um, and they are expected to reach a loading ratio of 38.5 per cent while remaining stable under 220°C. Given a microcapsule of 4 per cent (of the mass), the composite fabric has a good hand feeling, being prepared through calcium chloride coating. It is shown that the inhibition ratios of the microcapsules and composite fabrics on lipase are 31.3 and 21.0 per cent, respectively.

The composite fabric could be prepared through the other finishing methods such as padding and printing. In addition, the release mechanism of the composite could be studied.

This study provided a simple and effective way to prolong the duration of PE. This way was conductive to protect environmental sensitive PEs from being destroyed in compositing processes.

Preparing composite fabrics for transdermal delivery system was novel and other kind of plant extracts could be used in this way.

The purpose of this paper is to provide the historical background of genealogical records and analyze the value of Chinese genealogical research through the study of names and genealogical resources.

The paper examines the historical evolution and value of Chinese genealogical records, with the focus on researching the Islamic Chinese names used by the people living in Guilin. The highlight of this paper includes the analysis and evolution of the Islamic Chinese names commonly adopted by the local people in Guilin. It concludes with the recommendations on emphasizing and making the best use of genealogical records to enhance the research value of Chinese overseas studies.

The paper covers the history of Islam and describes how the religion was introduced into China, as well as Muslims' ethnicity and identity. It also places focus on the importance of building a research collection in Asian history and Chinese genealogy.

This research study has a strong subject focus on Chinese genealogy, Asian history, and Islamic Chinese surnames. It is a narrow field that few researchers have delved into.

The results of this study will assist students, researchers, and the general public in tracing the origin of their surnames and developing their interest in the social and historical value of Chinese local history and genealogies.

The study of Chinese surnames is, by itself, a particular field for researching the social and political implications of contemporary Chinese society during the time the family members lived.

Very little research has been done in the area of Chinese local history and genealogy. The paper would be of value to researchers such as historians, sociologists, ethnologists and archaeologists, as well as students and anyone interested in researching a surname origin, its history and evolution.

Penrose introduced the concept of “unused services” which she identified as the internal inducement to firm growth. The purpose of this paper is to explore “unused services”, insufficiently examined in the literature to date, by applying Eastern conceptual thinking to refine Penrose's arguments.

The centrality of “unused services” to Penrose's theory is highlighted. The rationale for a general propensity of entrepreneurial managers to overlook the generation of such services in practice is developed and two Chinese concepts (Xing and Shi from Sun Tzu) are employed to work through their implications for Penrose's concept.

The continuous availability of unused services represents the firm's propensity to grow (Shi) and is derived from the disposition of existing resources (Xing). The authors' cross‐cultural perspective highlights the fundamental and inherent force governing the growth of the firm as the process through which the management team makes meaning of existing and potential productive resources to explore and exploit their unused services.

Greater focus is required on the relationship between a firm's physical resources and the thinking and sense‐making of its managers. The art of achieving growth from a firm's productive resources arises from the meaning‐making capability and progression in managerial thinking of the management team, facilitating its members to “see” and exploit the inherent force for growth available in unused services.

The paper's cross‐cultural perspective permits refinement of Penrose's theory true to her focus on the inherent incentives and constraints on firm growth. Thus, thinking is advanced in terms of exploring the dominant factor governing the identification of potential productive opportunities within firms, i.e. their source of growth. Implications for practice are provided in the research agenda.

In recent years, the rise of big data has led to an obvious shift in the competence profile expected from the controller and management accountant (MA). Among others, business analytics competences and information technology skills are considered a “must have” capability for the controlling and MA profession. As it still remains unclear if these requirements can be fulfilled by today’s employees, the purpose of this study is to examine the supply of business analytics competences in the current competence profiles of controlling professionals in an attempt to answer the question whether or not a skills gap exists.

Based on a set of 2,331 member profiles of German controlling professionals extracted from the business social network XING, a text analytics approach is conducted to discover patterns out of the semi-structured data. In doing so, the second purpose of this study is to encourage researchers and practitioners to integrate and advance big data analytics as a method of inquiry into their research process.

Apart from the mediating role of gender, company size and other variables, the results indicate that the current competence profiles of the controller do not comply with the recent requirements towards business analytics competences. However, the answer to the question whether a skills gap exist must be made cautiously by taking into account the specific organizational context such as level of IT adoption or the degree of job specialization.

Guided by the resource-based view of the firm, organizational theory and social cognitive theory, an explanatory model is developed that helps to explain the apparent skills gap, and thus, to enhance the understanding towards the rationales behind the observed findings. One major limitation to be mentioned is that the data sample integrated into this study is restricted to member profiles of German controlling professionals from foremost large companies.

The insights provided in this study extend the ongoing debate in accounting literature and business media on the skills changes of the controlling and MA profession in the big data era. The originality of this study lies in its explicit attempt to integrate recent advances in data analytics to explore the self-reported competence supplies of controlling professionals based on a comprehensive set of semi-structured data. A theoretically founded explanatory model is proposed that integrates empirically validated findings from extant research across various disciplines.

This paper aims to propose a new adaptive strategy for two-dimensional (2D) nonlinear finite element (FE) analysis of the minimal surface problem (MSP) based on the element energy projection (EEP) technique.

By linearizing nonlinear problems into a series of linear problems via the Newton method, the EEP technique, which is an effective and reliable point-wise super-convergent displacement recovery strategy for linear FE analysis, can be directly incorporated into the solution procedure. Accordingly, a posteriori error estimate in maximum norm was established and an adaptive 2D nonlinear FE strategy of h-version mesh refinement was developed.

Three classical known surfaces, including a singularity problem, were analysed. Moreover, an example whose analytic solution is unavailable was considered and a comparison was made between present results and those computed by the MATLAB PDE toolbox. The results show that the adaptively-generated meshes reflect the difficulties inherent in the problems and the proposed adaptive analysis can produce FE solutions satisfying the user-preset error tolerance in maximum norm with a fair adaptive convergence rate.

The EEP technique for linear FE analysis was extended to the nonlinear procedure of MSP and can be expected to apply to other 2D nonlinear problems. The employment of the maximum norm makes point-wisely error control on the sought surfaces possible and makes the proposed method distinguished from other adaptive FE analyses.