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The purpose of this paper is to introduce error ellipse into the bootstrap method to improve the reliability of small samples and the credibility of the S-N curve.

Based on the bootstrap method and the reliability of the original samples, two error ellipse models are proposed. The error ellipse model reasonably predicts that the discrete law of expanded virtual samples obeys two-dimensional normal distribution.

By comparing parameters obtained by the bootstrap method, improved bootstrap method (normal distribution) and error ellipse methods, it is found that the error ellipse method achieves the expansion of sampling range and shortens the confidence interval, which improves the accuracy of the estimation of parameters with small samples. Through case analysis, it is proved that the tangent error ellipse method is feasible, and the series of S-N curves is reasonable by the tangent error ellipse method.

The error ellipse methods can lay a technical foundation for life prediction of products and have a progressive significance for the quality evaluation of products.

This paper aims to examine the impact of CEO (chief executive officer) compensation and CEO attributes on the level of tax aggressiveness of French companies.

The sample comprises 180 firm-year observations of 40 companies listed on the CAC 40 during the period ranging from 2008 to 2018. For the purpose of overcoming the problems of heteroscedasticity and autocorrelation, the authors apply the generalized least square panel regression.

This study’s results corroborate the importance of CEO compensation and CEO attributes as determinants of tax aggressiveness. In addition, the authors come up with the fact that CEO compensation has a negative effect on tax aggressiveness, and that older CEOs and CEOs with accounting expertise are negatively linked with tax aggressiveness. The authors also find out that there is a positive relationship between the CEO tenure and tax aggressiveness. Moreover, the authors report that foreign CEOs are more likely to engage in tax aggressiveness practices than local CEOs.

The unavailability of all annual reports and the use of only one proxy to measure tax aggressiveness present limitations. This study shows significant implications for shareholders, regulators and researchers. As a matter of fact, shareholders will observe the effect of appointing a foreign CEO on the tax aggressiveness level. This study may also provide regulators with new ideas regarding the role of the CEO and its impact on aggressive decision-making. And it brings forth new insight for researchers through adding a foreign CEO as a new determinant of tax aggressiveness.

According to the authors’ knowledge, this study is the first to provide empirical evidence regarding the effect of both CEO compensation and CEO attributes on tax aggressiveness. It also looks into the impact of a foreign CEO on tax aggressiveness.

This study aims to investigate mixed lubrication performances of stern bearing in a misaligned state considering turbulence and bearing deformation impacts.

A mixed lubrication model of stern bearing is established. The generalized average Reynolds equation governing the turbulent flow of lubricant is analyzed by considering the interaction of bearing elastic deformation, asperity contact pressure and film pressure. The bearing behaviors including minimum film thickness, hydrodynamic pressure, asperity friction force and frictional coefficient are studied under different models. The correctness of this model is verified by comparing it with that of the published data.

Numerical results indicate that elastic deformation noticeably decreases the maximum film pressure, the asperity contact force and the friction coefficient in the mixed lubrication stage. The effect of elastic deformation and turbulence reduces the transition speed from mixed to liquid lubrication.

This model includes both turbulence and bearing deformation impacts on journal bearing performances. It is expected that the numerical results can provide useful information to establish a stern bearing exposed to mixed lubrication conditions.

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-11-2022-0352/

This paper aims to study the impact of land options on the land transfer behaviour of Chinese city governments.

Based on the institutional environment of Hangzhou, China, the option pricing model is used to measure the option value of the trading plots. The effect of the option value on the land transfer price and the timing of transfers are estimated respectively, using the hedonic price model and the survival analysis models.

The results show that the option value has a significant explanation on land price and timing of land transfers. Under the effect of option value, the positive impact of fiscal pressure on the possibility of land transfer weakens. From the perspective of the annual option premium rate, the option premium is closely related to the real estate cycle. Option premiums are higher during booms but lower during recessions and in new urban areas.

By revealing the distinction of land option premiums in different places and times, this paper provides a reference for city governments seeking a balance between real estate regulation and obtaining more land revenue.

By introducing policy variables that reflect the degree of tightness of real estate regulation and indicators of local government financial pressure, the paper discusses the impact of options on the transfer behaviour of local governments in different situations.

The purpose of this paper is to explore the impact of mobile social media functions on explicit and implicit knowledge sharing under the “Guanxi” system based on the framework of stimulus–organism–response (SOR).

Combined with Guanxi theory, this paper designs an experiment to collect data from the new product development (NPD) teams.

Interestingly, the results show that the effect of social media communication function on employees is greater than the impact of collaboration on employees. Specifically, on the one hand, the more employees communicate in social media, the better their feelings will be, the less they will share knowledge. On the other hand, the collaboration function has a significantly negative impact on the psychological factors of employees. Excessively close cooperation and contact may instead create a contradiction between the employees, which is not conducive to the occurrence of knowledge sharing.

This paper extends SOR framework by combining Guanxi theory to examine the relationship between social media functions and knowledge sharing behavior (KSB). In practical, companies should pay attention to the frequency of employee using social media when it is introduced for NPD teams to control the negative influence of social media functions on employee KSB.

To eliminate the angle deviation of magnetic encoder, this paper aims to propose a compensation method based on permanent magnet synchronous motor (PMSM) sensorless control. The paper also describes the experiments performed to verify the validity of this proposed method.

The proposed method uses PMSM sensorless control method to get high precision virtual angle value, and then get the deviation value between virtual position and magnetic angle which is used as compensation table. Oversampling linear interpolation tabulation method has been proposed to eliminate the noise signals. Finally, a magnetic encoder with precision (repeatability) 0.09° and unidirectional motion precision 0.03 is realized. The control system with an encoder running at 14,000 and 0.01 r/min showing high motion resolution is also realized.

Higher value of current in PMSM leads to a magnetic encoder with higher precision. When using oversampling linear interpolation to tabulate the compensation table, it is understood that more oversampling does not lead to a better result. Finally, validated by experiments, using eight intervals to calculate the mean value of angle deviation leads to the best result.

The angle deviation compensation method proposed in this paper has a great practical implication and a good commercial application. The method proposed in this paper could be effectively used to self-correct the magnetic encoder using arctangent method and also correct any rotary encoder sensor.

This paper originally proposes an adaptive correction method for a rotary encoder based on PMSM sensorless control. To eliminate the noise signals in an angle compensation table, over-sampling linear interpolation tabulation method has been proposed which also guarantees the precision of the compensation table.

The return behavior of customers has a great impact on the e-retail industry and has resulted in the emergence of return-freight insurance (RI). Additionally, customer loss aversion arising from returns affects e-retailers' decisions and manufacturers' profits. Therefore, the main purpose of the authors' study is to determine how e-retailers and manufacturers choose their RI strategy and pricing according to customers' loss aversion.

The authors propose three scenarios: no RI, customer purchase RI and free e-retail RI (FRI). Meanwhile, the authors also model a Stackelberg game between e-retailers and manufacturers for analysis. Then, according to customer return behavior and loss aversion, the authors study the optimal pricing decision and RI premium allocation scheme for e-retailers and manufacturers under different scenarios.

It was found that the loss sensitivity reduces customers' willingness to buy RI, which is not conducive to the development of e-retailers and manufacturers. Additionally, with higher loss sensitivity, e-retailers and manufacturers offer FRI to gain higher profits, which supports the implementation of the FRI strategy.

The authors introduce customers' loss aversion into RI to analyze the optimal pricing decisions and profits of e-retailers and manufacturers, enriching the application of loss aversion theory. In addition, this study analyzes the two-way cost-sharing mechanism between manufacturers and e-retailers to provide FRI, which provides a theoretical basis for RI premium sharing.

The purpose of this paper is to examine factors affecting fundraisers’ voluntary information disclosure on crowdfunding platforms based on risk-perception theory (RPT).

Structural equation modeling was employed to test the hypothesized relationships using data collected from China.

The authors found that plagiarism risk and financing risk are two important variables that influence fundraisers’ voluntary information disclosure. Specifically, plagiarism risk has a negative effect on fundraisers’ voluntary information disclosure, while financing risk has a positive effect on fundraisers’ voluntary information disclosure. Plagiarism risk is affected by information concerns, perceived control, project innovativeness, and quality of alternatives, while financing risk is affected by protection policy and information norms.

This study enriches crowdfunding research by identifying factors influencing fundraisers’ voluntary information disclosure and contributes to RPT by applying it in a new crowdfunding context.

Based on the idea of part standardisation and product differentiation in lean management, this paper answers the question when integrate firms should choose market foreclosure to maximise profits by studying a two-tier supply chain, which contains three types of firms: suppliers, manufacturers and integrated firms. Moreover, the effect of the substitutability between final products and the competition among firms in the supply chain would be investigated from the perspective of dynamic analysis.

Considering the decision order of integrated firms and manufacturers in the downstream of the supply chain, the authors build three competition models. In each model, integrated firms compete with manufacturers in Bertrand–Nash fashion. And, suppliers compete with each other in Cournot fashion, so do integrated firms and manufacturers. The authors further discuss how the competitive relationship between firms affect the equilibrium result.

Numerical analysis reveals that under other conditions unchanged, the increased competition between downstream firms leads to the rise in the willingness of selling parts for integrated firms, while the increase in the number of suppliers has the opposite effect. In addition, due to the market change before and after the vertical merger, it may lead to the transition from profitable to unprofitable for the vertical merger.

This paper provides a theoretical analysis and managerial implication for integrated firms' market foreclosure decision. From the perspective of dynamic analysis, this paper demonstrates the result of vertical mergers and provides an explanation for the failure of vertical mergers.

This paper aims to automatically plan sequence for complex assembly products and improve assembly efficiency.

An assembly sequence planning system for workpieces (ASPW) based on deep reinforcement learning is proposed in this paper. However, there exist enormous challenges for using DRL to this problem due to the sparse reward and the lack of training environment. In this paper, a novel ASPW-DQN algorithm is proposed and a training platform is built to overcome these challenges.

The system can get a good decision-making result and a generalized model suitable for other assembly problems. The experiments conducted in Gazebo show good results and great potential of this approach.

The proposed ASPW-DQN unites the curriculum learning and parameter transfer, which can avoid the explosive growth of assembly relations and improve system efficiency. It is combined with realistic physics simulation engine Gazebo to provide required training environment. Additionally with the effect of deep neural networks, the result can be easily applied to other similar tasks.