Search results
1 – 4 of 4Shiqing Cao, Dandan Yu, Weilan Xue, Zuoxiang Zeng and Wanyu Zhu
The purpose of this paper is to prepare a new modified polybutylene terephalate (MPBT) for fused deposition modeling (FDM) to increase the variety of materials compatible with…
Abstract
Purpose
The purpose of this paper is to prepare a new modified polybutylene terephalate (MPBT) for fused deposition modeling (FDM) to increase the variety of materials compatible with printing. And the printing materials can be used to print components with a complex structure and functional mechanical parts.
Design/methodology/approach
The MPBT, poly(butylene terephalate-co-isophthalate-co-sebacate) (PBTIS), was prepared for FDM by direct esterification and subsequent polycondensation using terephthalic acid (PTA), isophthalic acid (PIA), sebacic acid (SA) and 1,4-butanediol (BDO). The effects of the content of PIA (20-40 mol%) on the mechanical properties of PBTIS were investigated when the mole per cent of SA (αSA) is zero. The effects of αSA (0-7mol%) on the thermal, rheological and mechanical properties of PBTIS were investigated at nPTA/nPIA = 7/3. A desktop wire drawing and extruding machine was used to fabricate the filaments, whose printability and anisotropy were tested by three-dimensional (3D) printing experiments.
Findings
A candidate content of PIA introducing into PBT was obtained to be about 30 per cent, and the Izod notched impact strength of PBTIS increased with the increase of αSA. The results showed that the PBTIS (nPTA/nPIA = 7/3, αSA = 3-5mol%) is suitable for FDM.
Originality/value
New printing materials with good Izod notched impact strength were obtained by introducing PIA and SA (nPTA/nPIA = 7/3, αSA = 3-5 mol%) into PBT and their anisotropy are better than that of ABS.
Details
Keywords
James A. Chyz and Scott D. White
This paper takes a unique approach to provide additional insight into the agency view of tax avoidance. We directly investigate the association between the presence of agency…
Abstract
This paper takes a unique approach to provide additional insight into the agency view of tax avoidance. We directly investigate the association between the presence of agency conflicts and corporate tax avoidance. Using a measure of CEO centrality, developed by Bebchuk, Cremers, and Peyer (2011), we identify settings in which agency conflicts are likely to be high. In contrast to prior literature, our primary tests do not rely on the inferences of market participants regarding tax avoidance. We find that CEO centrality is positively and significantly associated with tax avoidance. Additionally, we analyze the mediating role of monitoring by institutional investors in our setting. We find that the relation between tax avoidance and the existence of agency conflicts is strongest for firms with low levels of CEO monitoring. We also add to prior literature by investigating the implications of our setting on future accounting performance and future firm value.
Details
Keywords
Kirsten Cook, Tao Ma and Yijia (Eddie) Zhao
This study examines how creditor interventions after debt covenant violations affect corporate tax avoidance. Using a regression discontinuity design, we find that creditor…
Abstract
This study examines how creditor interventions after debt covenant violations affect corporate tax avoidance. Using a regression discontinuity design, we find that creditor interventions increase borrowers' tax avoidance. This effect is concentrated among firms with weaker shareholder governance before creditor interventions and among those with less bargaining power during subsequent debt renegotiations. Our results indicate that creditors play an active role in shaping corporate tax policy outside of bankruptcy.
Details
Keywords
Kristin Plys, Priyansh and Kanishka Goonewardena
In this introduction to the special issue, ‘Marxist Thought in South Asia’, we detail the long history of Marxist politics and theorizing in South Asia and highlight the unique…
Abstract
In this introduction to the special issue, ‘Marxist Thought in South Asia’, we detail the long history of Marxist politics and theorizing in South Asia and highlight the unique contributions and perspectives of South Asian Marxists to global Marxism. Three contributions we find particularly significant are (1) South Asian Marxists' approach to thinking about questions of capitalism, colonialism and imperialism, (2) the treatment of agrarian and feudal continuities in Marxist theories from South Asia and (3) unique South Asian contributions to theorizing caste from a Marxist perspective.
Details