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The impact of rolling on the performance of micro arc oxidation (MAO) coatings on ZM5 alloy has been underreported. The purpose of this study is to explore the correlation between rolling and the failure mechanism of MAO coatings in greater depth.

The influence of rolling on the corrosion and wear properties of MAO coating was investigated by phase structure, bond strength test (initial bond strength and wet adhesion), electrochemical impedance spectroscopy and wear test. The change of the surface electrochemical properties was studied by first principles analysis.

The results showed that the MAO coating on rolled alloy had better corrosion and wear resistance compared to cast alloy, although the structure and component content of two kinds of MAO coating are nearly identical. The difference in interface bonding between MAO coating and Mg substrate is the primary factor contributing to the disparity in performance between the two types of samples. Finally, the impact of the rolling process on MAO coating properties is explained through first-principle calculation.

A comprehensive explanation of the impact of the rolling process on MAO coating properties will provide substantial support for enhancing the application of Mg alloy anticorrosion.

Based on the resource bricolage theory, we investigate the impact of proactive market orientation and responsive market orientation on firms’ disruptive green innovation. We also examine the impact of resource bricolage on disruptive green innovation and the mediating role of resource bricolage.

Quantitative data were collected from 232 firms in China. Structural equation modelling was used to test hypotheses.

The result show that proactive market orientation had positive effect on firm’s disruptive green innovation, whereas responsive market orientation had negative effect on firm’s disruptive green innovation. In addition, resource bricolage positively promotes firm’s disruptive green innovation. Resource bricolage played a mediating role between proactive market orientation and disruptive green innovation. Resource bricolage had a suppressing effect between responsive market orientation and disruptive green innovation.

This study makes up for the deficiency of the existing research on the relationship between market orientation and enterprise disruptive green innovation, improves the guidance mechanism of disruptive green innovation.

This study aims to examine the association between related-party transactions (RPT) and tax avoidance. The study further investigates whether government ownership improves scrutiny of tax aggressiveness activities among Taiwanese group companies.

The authors used 16,061 firm-year observations derived from the Taiwan Economic Journal Database (TEJ) from 2005 to 2021. The authors applied GLS fixed-effect regression. Additional tests, such as a difference-in-difference examination, propensity score matching (PSM) analysis and other tests were performed to obtain more robust results.

The results show different consequences between eliminated and non-eliminated RPT toward tax avoidance. RPT enhances tax benefits aligned with the efficient contracting hypothesis. Under varying degrees of government control, this paper empirically reveals that government ownership has a role in mitigating tax avoidance. This implies that government control improves corporate governance by balancing opportunistic and efficiency-based tax avoidance.

This paper provides substantial practical implications since using the strategy of reducing taxes through RPT will result in greater tax savings at the business group level. Therefore, RPT is beneficial for enhancing business efficiency. Furthermore, government control increases corporate governance quality, which could lead to balancing tax aggressiveness activity.

Using a unique setting for RPT reporting in Taiwan, this paper divides RPT into eliminated and non-eliminated RPT. The findings offer significant insight for policymakers, investors and managers regarding the utilization of RPT to enhance efficiency in business groups. Additionally, this paper highlights the role of government control in preserving a harmonious balance in tax planning practices.

Value co-creation (VCC) helps platforms establish competitive advantages. Unlike their traditional counterparts, social attribute is a key concept of social e-commerce platforms. This study integrates VCC and social network theories, introduces relational embeddedness and divides this variable into economic and social relational embeddedness to explore its impact on VCC intention. This study also explores the mediating and moderating roles of customers' psychological ownership (CPO) and regulatory focus, respectively.

A questionnaire survey was conducted among users of mainstream social e-commerce platforms in China, and the relationship among the variables was revealed through a structural equation modeling of 464 valid responses.

The dimensions of relational embeddedness positively affect CPO and VCC intention, with social relational embeddedness exerting the strongest effect. CPO positively affects VCC intention and partially mediates the relationship between relational embeddedness and VCC intention. Promotion and prevention focus positively and negatively moderate the relationship between CPO and VCC intention, respectively.

This study expands the VCC research perspective and links the VCC concepts to social network dynamics. From the relational embeddedness perspective, this study identifies the type and intensity of relational embeddedness that promotes users' VCC intention and contributes to theoretical research on VCC and relational embeddedness. This study also introduces CPO as an intermediary variable, thus opening the black box of this mechanism, and confirms the moderating role of regulatory focus as the key psychological factor motivating users' VCC intention.

This paper takes Chinese A-share listed companies from 2007 to 2021 as research samples to investigate the influence of supplier concentration on debt maturity structure and its mechanism. It further analyzes whether the relationship between the two is different in the case of different monetary policies, collateral assets, and total debt. The research conclusion is of practical significance for enterprises to construct a balanced debt maturity structure and prevent financial risks.

This paper adopts the empirical research method. The data came from the CSMAR database, which eliminated ST and *ST and companies with missing data, resulting in a sample of 20,328. Stata16 was used for statistical analysis.

There is an inverted U-shaped relationship between supplier concentration and debt maturity structure, and market position and trade credit play an intermediary role. In the case of tight monetary policy, fewer collateral assets, and higher total debt, the inverse U-shaped relationship is more significant.

This paper examines the relationship between supplier concentration and debt maturity structure from a non-linear perspective for the first time, providing theoretical support for enterprises to form a reasonable debt structure, and deepening the theoretical cognition of the relationship between supplier concentration and corporate debt maturity structure.

This paper aims to explore new variable separation solutions for a new generalized (3 + 1)-dimensional breaking soliton equation, construct novel nonlinear excitations and discuss their dynamical behaviors that may exist in many realms such as fluid dynamics, optics and telecommunication.

By means of the multilinear variable separation approach, variable separation solutions for the new generalized (3 + 1)-dimensional breaking soliton equation are derived with arbitrary low dimensional functions with respect to {y, z, t}. The asymptotic analysis is presented to represent generally the evolutions of rogue waves.

Fixing several types of explicit expressions of the arbitrary function in the potential field U, various novel nonlinear wave excitations are fabricated, such as hybrid waves of kinks and line solitons with different structures and other interesting characteristics, as well as interacting waves between rogue waves, kinks, line solitons with translation and rotation.

The paper presents that a variable separation solution with an arbitrary function of three independent variables has great potential to describe localized waves.

The roles of parameters in the chosen functions are ascertained in this study, according to which, one can understand the amplitude, shape, background and other characteristics of the localized waves.

The work provides novel localized waves that might be used to explain some nonlinear phenomena in fluids, plasma, optics and so on.

The study proposes a new generalized (3 + 1)-dimensional breaking soliton equation and derives its nonlinear variable separation solutions. It is demonstrated that a variable separation solution with an arbitrary function of three independent variables provides a treasure-house of nonlinear waves.

A main challenge in studying China is that different views clash. A more serious challenge is that studies that are critical of or dissent from the Chinese government policies are labeled “anti-China” by the Chinese authorities, affecting the free academic exchange of ideas on China. This article discusses this issue and proposes a long-term solution.

This is a perspective study and uses the qualitative approach to develop the authors’ arguments.

The authors argue that the contention in China-related studies is derived primarily from the different perspectives that scholars use. This study identifies two main perspectives: the China-centric view and the rest of the world’s view. The combination of the clash of perspectives and the interference of the Chinese state hinders the development of our knowledge regarding China. Using Rawls’ theory of justice and the veil of ignorance, the authors propose to build common ground for the China study community based on academic freedom, equality and the rule of law. This study further shows that building the common ground is feasible.

The authors’ proposed common ground will help create a free environment for meaningful exchange between different perspectives and reduce the risks in China studies.

The authors’ angle to examine the contentiousness and riskiness of China studies is new. It is the first time that different perspectives on China studies are delineated and compared, the costs of the contentiousness and riskiness are assessed, and the long-term consequences of different paths are examined.

The combination of improved PSO (IPSO) algorithm and artificial neural network (ANN) model for intelligent monitoring of the bearing performance of the hydrostatic turntable.

This paper proposes an artificial neural network model based on IPSO algorithm for intelligent monitoring of hydrostatic turntables.

The theoretical model proposed in this paper improves the accuracy of the working performance of the static pressure turntable and provides a new direction for intelligent monitoring of the static pressure turntable. Therefore, the theoretical research in this paper is novel.

Theoretical novelties: an ANN model based on the IPSO algorithm is designed to monitor the load-bearing performance of a static pressure turntable intelligently; this study show that the convergence accuracy and convergence speed of the IPSO-NN model have been improved by 52.55% and 10%, respectively, compared to traditional training models; and the proposed model could be used to solve the multidimensional nonlinear problem in the intelligent monitoring of hydrostatic turntables.

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-03-2024-0081/

Navigating the banking world may be overwhelming and intimidating for autistic people due to the generally poor accessibility of banks. Banks around the world are starting to improve the accessibility of their services and products to meet the needs of autistic customers better. However, no empirical research has explored autistic adults’ banking experiences and needs. This study aims to determine what banks can do to make banking more inclusive and accessible for autistic people through understanding the banking experiences of autistic adults living in Australia and identifying the factors that shape these experiences.

In total, 57 autistic adults aged 18–67 years (M_age = 33.00, SD_age = 11.03) and 29 caregivers of autistic adults aged 32–70 years (M_age = 52.24, SD_age = 7.88) completed an online survey about the banking experiences of the autistic adults. In addition, 14 of the 57 autistic adults were interviewed.

Almost all autistic participants had a bank account, and online banking was the preferred way of banking for most autistic adults. The factor most often raised by participants that influenced the banking experiences of autistic adults was supportive and helpful bank staff. Other identified factors included autistic adults’ lack of financial and banking knowledge and banks’ poor understanding of autism. The majority of autistic adults felt that banks could become more autism-friendly and provided suggestions.

Given that most autistic adults are likely to access financial products and services, banks must become more autism-friendly to cater to the diverse needs of autistic customers. Recommendations for how financial institutions can become more inclusive were provided.

To the best of the authors’ knowledge, this is the first detailed examination of the banking experiences of autistic adults. Practical implications of the research were also provided.

Based on the trait activation theory and social exchange theory, this study proposed a model of the impact of Machiavellian personality on organisational cynicism (OC) through the mediating effect of psychological contract breach (PCB) and the moderating role of leader-member exchange (LMX) quality in PCB and OC.

A three-time points survey involving 264 employees from China’s hotel industry was conducted using quantitative methods. Subsequently, a structural equation model was constructed.

The results revealed that Machiavellianism positively affects OC, and PCB plays a mediating role in this process. In addition, LMX quality can buffer the effect of the PCB on OC.

The study’s findings provide another insight into the relationship between Machiavellianism, PCB and OC. Managers must pay attention to the control of PCB and the establishment of LMX quality.

The study significantly contributes to hotel literature, as the Machiavellian personality subject has not been adequately investigated in the field to date.