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The purpose of this study is to examine the impact of Confucianism on auditor changes by highlighting the role of the cultural embeddedness mechanism in audit contracts from the perspective of credit governance.

Using a unique sample of Chinese A-share listed firms from 2008 to 2018, this study uses logit regression as the baseline methodology while controlling for macro-level factors and firm-level characteristics, as well as industry and year fixed effects. This study also conducts different mediation/channel analyses, endogeneity tests (using two-stage least squares and difference-in-differences techniques) and robustness checks.

The findings show that the embeddedness of Confucianism in a corporation reduces auditor changes. Furthermore, the channel analyses (using moral self-discipline, social trust, professional ethics and the quality of accounting information as four potential channels) reveal that Confucianism can improve moral credit and consolidate the cultural foundation of credit governance. Specifically, the stronger the embeddedness of Confucianism, the more stable the auditing contract. Finally, Confucianism in formal and informal systems can be mutually substituted.

There is limited research on how culture affects auditing contracts. This study offers new contributions and extends the literature on the connection between cultural embeddedness and contract stability. Confucianism has the potential to strengthen the efficiency of credit governance and maintain the stability of contracts. This study offers a thoughtful orientation toward duly using Confucianism vis-à-vis credit governance.

This paper aims to study the effects of MnO₂ on the ZnO–Bi₂O₃-based varistor prepared via flash sintering (FS)

MnO₂-doped ZnO–Bi₂O₃-based varistors were successfully prepared by the FS with a step-wise increase of the .current in 60 s at the furnace temperature <750°C under the direct current electric field of 300 V cm⁻¹. The FS process, microstructure and the electrical performance of ZnO–Bi₂O₃-based varistors were systematically investigated.

The doping of MnO₂ significantly decreased the onset temperature of FS and improved the electrical performance of FS ZnO varistor ceramic. The sample with 0.5 mol% MnO₂ doping shows the highest improvement, with the nonlinear coefficient of 18, the leakage current of 16.82 µA, the threshold voltage of 459 V/mm and the dielectric constant of 1,221 at 1 kHz.

FS is a wonderful technology to enhance ZnO varistors for its low energy consumption, and a short sintering time can reduce grain growth and inhabit Bi₂O₃ volatilize, yet few research studies work on that. In this research, the authors analyzed the FS process and improved the electrical characteristics through MnO₂ doping.

Due to the complex mechanism during walking, human gait takes plenty of information reflecting human motion. The method of quantitative measurement of gait makes a profound influence in many fields, such as clinical medicine, biped robot control strategy and so on. The purpose of this paper is to present a gait analysis system based on inertial measurement unit (IMU) and combined with body sensor network (BSN).

The authors placed two wireless inertial nodes on the left and right ankles, so that the acceleration and angular velocity could be obtained from both sides at the same time. By using the kinematical model of the human gait, many methods such as time series analysis, pattern recognition and numerical analysis, are introduced to fuse the inertial data and estimate the sagittal gait parameters.

The gait parameters evaluation gains a practical precision, especially in the gait phase detection and the process of how the two feet cooperate with each other has been analyzed to learn about the mechanism of biped walking.

The gait analysis procedure is off line, so that the system ensures sampling at a high rate.

This gait analysis system can be utilized to measure quantitative gait parameters. Further, the coordination of dual gait pattern is presented. Last but not least, the system can also be put into capturing and analyzing the motion of other parts of the body.

The purpose of this paper is to provide a new computational method based on the polynomial chaos (PC) expansion to identify the uncertain parameters of load sensing proportional valve (LSPV), which is commonly used to improve the efficiency of brake system in heavy truck.

For this investigation, the mathematic model of LSPV is constructed in the form of state space equation. Then the estimation process is implemented relying on the experimental measurements. With the coefficients of the PC expansion obtained by the numerical implementation, the output observation function can be transformed into a linear and time-invariant form. The uncertain parameter recursively update functions based on Newton method can therefore be derived fit for computer calculation. To improve the estimation accuracy and stability, the Newton method is modified by employing the acceptance probability to escape from the local minima during the estimation process.

The accuracy and effectiveness of the proposed parameter estimation method are confirmed by model validation compared with other estimation methods. Meanwhile, the influence of measurement noise on the robustness of the estimation methods is taken into consideration, and it is shown that the estimation approach developed in this paper could achieve impressive stability without compromising the convergence speed and accuracy too much.

The model of LSPV is originally developed in this paper, and then the authors propose a novel effective strategy for recursively estimating uncertain parameters of complicate pneumatic system based on the PC theory.

This study aims to focus on the authority formation process of Chinese enterprise leaders, with the purpose of finding out how an ordinary newly established firm leader develops into a real top leader and achieves the status of legitimacy in a well-known enterprise.

Based on constructivist grounded theory, this paper investigates the formation mechanism of entrepreneurial authority in China by using the rich data of Liu Chuan-zhi’s leader activities.

In the “evolution” path of authority formation, leaders continually consolidate and improve their authority through two classes of exceptional management activities: “emergency rescue” and “promotion activities”. The successful realization of exceptional management activities benefits from a leader’s management experience accumulation and relationship maintenance with the government. In the “design” path of authority formation, leaders consolidate and improve their authority by exercising their position of power. Leaders’ legitimacy is reflected by making strategic decision and demonstrating discretion of position power. Additionally, passing on an inspiring leader’s thoughts and ideas to an organization’s members is accomplished through the construction of organization culture, institutionalization and convention.

First, the findings are based on only Liu Chuan-zhi’s case. The authors still need more cases to compare and develop the findings and seek theoretical saturation in a broader sense. Second, the qualitative analysis is based on secondary data and future research could consider the introduction of interviews, video and other types of research data.

Under the parallel paths which are “evolution” and “design”, the dynamic leader authority formation model in China is founded.

The study aims to expand the literature on evaluating the performance of professionals and academic libraries, rationalizing management and providing reliable services to the academic community. The performance assessment model covers the four components (management competence, professional experience, financial add/projects and library services) in the context of the knowledge management model.

Based on quantitative data, the study defines a set of assumptions for testing the four components of performance evaluation within a knowledge management framework to develop appropriate and robust models for improving employee performance and library services. The structural equation model has been applied to sample data from 339 administrative librarians at 190 universities in Pakistan.

Statistical evidence confirms that the applicability of the proposed performance-based model enhances management competence, makes accurate decisions, develops professional skills and strengthens human resource organization and knowledge management techniques in developing the efficiency of academic libraries.

In the long term, academic leaders and policymakers value investment in the professional development of top library management as they participate in the decision-making process. Organizing training for service employees, supporting innovative research projects and providing library technology infrastructures ultimately improve academic performance and research when integrated into the knowledge management model.

So far, comprehensive literature on performance and knowledge management has been published separately. However, based on the key data collected by senior library administrators using the structured research questionnaire, the comprehensive performance evaluation research based on a knowledge management model is innovative to improve academic library services and close the literature gap.

Entrepreneurial ecosystem is a frontier issue in the field of enterprise strategy and entrepreneurship. As suggested by bottom of the pyramid (BOP) theory, entrepreneurs from base of the pyramid can gain the benefits of economic growth by obtaining equal entrepreneurial opportunities with appropriate support and motivation. However, theoretical framework to understand the ecosystem and help the people from the BOP to benefit from ecosystem is under-researched. Based on the investigation of the Taobao ecosystem case study, this paper developed a multi-layer framework to fill in the research gap.

This research adopts case study methodology for several reasons. First, case study methodology fits the explorative nature of this research to understand “what” and “how” a phenomenon happened (Yin, 2017). Second, case study research design can specify gaps or holes in existing theory with the ultimate goal of advancing theoretical explanations (Ridder, 2016). And third, it can provide researchers with contextual richness (Davison and Martinsons, 2016; Spigel, 2017).

Based on the literature review of the entrepreneurial ecosystem and the theory of the BOP, the initial framework of the inclusive entrepreneurial ecosystem is proposed. And then, based on the investigation of the Taobao village which is the typical inclusive entrepreneurial ecosystem, this paper explored how the inclusive entrepreneurial ecosystem emerges, develops and realises the co-creation between multiple actors. The emergence of Taobao village entrepreneurial ecosystem is because of the fact that ICT empowers BOP entrepreneurs. The development of entrepreneurial ecosystem presents a point-line-plane diffusion path, and co-creation to enhance inclusive entrepreneurship is realised by interaction and cooperation within social networks and integration of resources. Then, the framework of inclusive entrepreneurial ecosystem is further modified.

The complexity of entrepreneurial ecosystem facing BOP poses a major challenge to its actual operation. Therefore, it is necessary to study the driving factors of inclusive entrepreneurial ecosystems. In particular, ecosystem is a purposeful collaborative network of dynamic interactive systems, which has a set of changing dependencies in a given context. Research is still limited on socioeconomic actors’ interaction with each other in each stage to promote the evolution of entrepreneurial ecosystem. The extent to which they are intentionally designed or organically produced is still unclear, which is recommended for future study in this field.

It provides theoretical understanding on how to successfully form sustainable entrepreneurial ecosystem by integrating BOP entrepreneurs in value chain. The successful experience of Taobao village can provide contributions and implications for the management in practice. On the one hand, this can provide theoretical guidance for other countries and regions to build inclusive entrepreneurship ecosystems and help them to check and fill the gaps and build inclusive entrepreneurship ecosystems based on their local characteristics. On the other hand, this study provides theoretical guidance for solving the problem of poverty at the BOP, transforming the poor from the objects of help to successful entrepreneurs and thus realising regional sustainable development.

The significance of this study is to provide theoretical understanding on how to successfully form entrepreneurial ecosystem by practical investigation of entrepreneurial “habitat” at the BOP.

Examines the fifthteenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects. Subjects discussed include cotton fabric processing, asbestos substitutes, textile adjuncts to cardiovascular surgery, wet textile processes, hand evaluation, nanotechnology, thermoplastic composites, robotic ironing, protective clothing (agricultural and industrial), ecological aspects of fibre properties – to name but a few! There would appear to be no limit to the future potential for textile applications.

Examines the fourteenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects. Subjects discussed include cotton fabric processing, asbestos substitutes, textile adjuncts to cardiovascular surgery, wet textile processes, hand evaluation, nanotechnology, thermoplastic composites, robotic ironing, protective clothing (agricultural and industrial), ecological aspects of fibre properties – to name but a few! There would appear to be no limit to the future potential for textile applications.