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This paper aims to investigate the root causes of and implement the improvements for the inter layer dielectric (ILD) crack for LQFP C90FG (CMOS90 Floating Gate) wafer technology devices in copper wire bonding process.

Failure analysis was conducted including cratering, scanning electron microscopy inspection and focus ion beam cross-section analysis, which showed ILD crack. Root cause investigation of ILD crack rate sudden jumping was carried out with cause-and-effect analysis, which revealed the root cause is shallower lead frame down-set. ILD crack mechanism deep-dive on ILD crack due to shallower lead frame down-set, which revealed the mechanism is lead frame flag floating on heat insert. Further investigation and energy dispersive X-ray analysis found the Cu particles on heat insert is another factor that can result in lead frame flag floating.

Lead frame flag floating on heat insert caused by shallower lead frame down-set or foreign matter on heat insert is a critical factor of ILD crack that has never been revealed before. Weak wafer structure strength caused by thinner wafer passivation1 thickness and sharp corner at Metal Trench (compared with the benchmarking fab) are other factors that can impact ILD crack.

For ILD crack improvement in copper wire bonding, besides the obvious factors such as wafer structure and wire bonding parameters, also should take other factors into consideration including lead frame flag floating on heat insert and heat insert maintenance.

With the analysis of the causes of corruption, this study aims to investigate specific anti-corruption measures that can be implemented to reform the political system and the social climate of China.

This study examines 97 severe corruption cases of high-ranking officials in China, which occurred between 2012 and 2015. As this insinuates that both institutional and social corruption are major problems in China, the analysis delves into multiple facts of corruption, including different types, four primary underlying causes, and suggestions regarding the implementation of three significant governmental shifts that focus on investigation, prevention tactics and legal regulations.

China’s corruption is not only individual-based but also it has developed into institutional corruption and social corruption. Besides human nature and instinct, the causes of corruption can be organised into four categories, namely, social customs, social transitions, institutional designs and institutional operations. For the removed high-ranking officials, the formation of interest chains was an important underlying cause behind their corruption.

This study makes a significant contribution to the literature because this study provides a well-rounded approach to a complex issue by highlighting the significance of democracy and the rule of law as ways to regulate human behaviour to combat future corruption.

The multiple performance measures in strategic performance measurement systems should be selected to represent a set of causally linked strategic drivers and outcomes. The pattern of results thus can provide information concerning the proper execution of the strategy (i.e., the performance evaluation role) and the strength of the cause-and-effect linkages assumed by the strategy (i.e., the strategy evaluation role). Unfortunately, managers’ tendency to re-evaluate the strategy when performance falls short of target is low in practice. Possible explanations include motivational and cognitive biases. We experimentally examine two decision aids, an attribution aid, and a decomposition aid, designed to help managers ease these challenges. Study 1 shows the decision aids, individually and in combination, increase managers’ tendency to re-examine a problematic strategy. Study 2 demonstrates the effectiveness of the two decision aids, when used together, under a different pattern of results and among a sample of more experienced managers.

This paper synthesizes existing experimental research in the area of investor perceptions and offers directions for future research. Investor-related experimental research has grown substantially, especially in the last decade, as it has made valuable contributions in establishing causal links, examining underlying process measures, and examining areas with little available data. Within this review, I examine 121 papers and identify three broad categories that affect investor perceptions: information format, investor features, and disclosure credibility. Information format describes how investors are influenced by information salience, information labeling, reporting and accounting complexity, financial statement recognition, explanatory disclosures, and proposed disclosure changes. Investor features describes investors’ use of heuristics, investor preferences, and the effect of investor experience. Disclosure credibility is influenced by external and internal assurance, management credibility, disclosure characteristics, and management incentives. Using this framework, I summarize the existing research and identify areas that would benefit from additional research.

This study examines the impact of different Balanced Scorecard (BSC) formats (table, graph without summary measure, graph with a summary measure) on various decision outcomes: performance ratings, perceived informativeness, and decision efficiency.

Using an original case developed by the researchers, a total of 135 individuals participated in the experiment and rated the performance of carwash managers in two different scenarios: one manager excelled financially but failed to meet targets for all other three BSC perspectives and the other manager had the opposite results.

The evaluators rated managerial performance significantly lower in the graph format compared to a table presentation of the BSC. Performance ratings were significantly higher for the scenario where the manager failed to meet only financial perspective targets but exceeded targets for all other nonfinancial BSC perspectives, contrary to the usual predictions based on the financial measure bias. The evaluators reported that informativeness of the BSC was highest in the table or graph without summary measure formats, and, surprisingly, adding a summary measure to the graph format significantly reduced perceived informativeness compared to the table format. Decision efficiency was better for the graph formats (with or without summary measure) than for the table format.

Ours is the first study to compare tables, graphs with and without a summary measure in the context of managerial performance evaluations and to examine their impact on ratings, informativeness, and efficiency. We developed an original case to test the boundaries of the financial measure bias.

Hand, foot and mouth disease (HFMD) is a common infectious disease in infants and children. HFMD has caused millions of cases and a large epidemic worldwide. A number of studies have shown that the incidence of HFMD is closely related to various factors such as meteorological factors, environmental air pollution factors and socio-economic factors. However, there are few studies that systematically consider the impact of various factors on the incidence of HFMD. The paper aims to discuss these issues.

This study used grey correlation analysis and principal component analysis (PCA) method to systematically analyse the impact of meteorological factors, health resource factors, socio-economic factors and environmental air pollution factors on the incidence of HFMD in Shenzhen.

The incidence of HFMD in Shenzhen was affected by multiple factors. Grey correlation analysis found eight influencing factors which are as follows: volume of industrial waste gas emission; the days of air quality equal to or above grade; the volume of industrial nitrogen oxide emission; precipitation; the mean air temperature; the gross domestic product; the expenditure for medical and health care; and the gross domestic product per capita. PCA found that the gross domestic product, the volume of industrial soot emission, the relative humidity, and the days of air quality equal to or above grade have a higher load value.

This study is the one of the first studies that apply the grey correlation analysis to analyse the influencing factors of HFMD in the English literature, which to some extent fills up the blank in this field.

Several tests have been conducted to determine which valuation model best fits stock price data. Given very little success, those studies suggest the need for a clear understanding of the market process of stock price determination. This paper advances the concepts of product costing and product pricing, which pertain to financial accounting valuation and the stock market price determination, respectively. This research effort presents a workable hypothesis of stock price determination.

This study aims to integrate conservation of resources theory discus the antecedents and consequences of cyberloafing as well as the boundary effect between cyberloafing and mental health.

The authors collected 431 valid questionnaires in four months. Each questionnaire was divided into two parts that had to be distributed. The interval between the first distribution and the second distribution was 15 days.

The research study revealed that employees’ Zhong-Yong thinking and cyberloafing promote mental health, and cyberloafing has a mediating effect. Mindfulness weakens the positive impact of cyberloafing on mental health.

The research study’s results break the stereotype that cyberloafing is not good for organizations. When managers allow employees to engage in cyberloafing at work, this is conducive to employees’ mental health, which can ensure the company’s sustainable development.

The purpose of this paper is to explore the effects of main meteorological factors on the mortality of urban residents and provide empirical evidence for the prevention of effects of climate changes.

Grey relational analysis (GRA) was used to analyse the interrelationships between meteorological factors and mortality among residents in Chaoyang District, Beijing, during the period between 1998 and 2008.

The changes of annual average mortality had a strong grey relation with temperature and relative humidity. The monthly average mortality (MAM) showed a strong grey relation with air pressure and the MAM in Summer season had a strong grey relation with air pressure, relative humidity and wind speed.

Meteorological factors including temperature, relative humidity, air pressure and wind speed are all related with mortality changes. GRA can well reveal the trend of the curve approximation between meteorological factors and mortality and can quantify the different approximation.

Environmental Accounting (EA) practices have developed rapidly in some countries and have a positive impact on their organizations. Sustainability report (SR) as an indicator of EA practices helps company gain a better reputation and it is set by management. However, some ASEAN countries including Indonesia do not have relevant accounting standards on the environment. EA practice is still not widely known in Indonesia, although, internationally there have been standards that provide guidelines for aspect of the environment such as the Global Reporting Initiative (GRI). Another aspect in GRI is remuneration. Remuneration is part of personnel cost which is a motivation about the positive effects of EA practices to disclose management concern. This research introduces a tool to evaluate a remuneration structure and the consistency of EA practices in the Sustainability Report.