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Article
Publication date: 18 February 2019

Qijing Lin, Zirong Wu, Na Zhao, Zhuangde Jiang, Qidong Zhang, Bian Tian and Peng Shi

The Fabry-Perot sapphire optical fiber sensor is an excellent choice for high-temperature sensing in civil and military fields, such as oil exploitation, engine and…

Abstract

Purpose

The Fabry-Perot sapphire optical fiber sensor is an excellent choice for high-temperature sensing in civil and military fields, such as oil exploitation, engine and turbine. The purpose of this paper is to study the high-reflective film system withstanding high temperature in Fabry-Perot sapphire optical fiber high-temperature sensor. To improve the performance of the sensor and reduce the difficulty of signal acquisition, one of the key ways is to enhance the normalized light intensity of F-P sensor, which can be achieved by coating the high-reflective film system on the fiber end.

Design/methodology/approach

The high-reflective film system can be achieved by a multilayer film with alternating ZrO2 and Al2O3 film layers whose refractive indexes are different. In addition, the optimum film alternating sequences and the influence of the number of film layers, incident angle and temperature should be obtained by numerical analysis.

Findings

With the increase of the number of film layers, the reflectivity rises gradually and the change trend is more and more gentle. A minimum of the spectral reflectivity will occur at a certain incident angle depending on the design of the periodic multilayer system. Temperature affects the reflectivity of high-reflective film system. The normalized light intensity of the F-P sensor coated with high-reflective film system enhances greatly which is helpful to the signal demodulation. The temperature response of the F-P sensor is mainly determined by the characteristics of the F-P cavity.

Originality/value

Higher reflectivity, lower cost and easy signal acquisition are the most important features of the introduced high-reflective film system for the Fabry-Perot sapphire optical fiber high-temperature sensor.

Details

Sensor Review, vol. 39 no. 2
Type: Research Article
ISSN: 0260-2288

Keywords

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Article
Publication date: 7 March 2016

Na Zhao and Dennis M Patten

This paper aims to determine the perceptions of managers in China with respect to the pressures for, and the purposes of, social and environmental reporting (SER) in the…

Abstract

Purpose

This paper aims to determine the perceptions of managers in China with respect to the pressures for, and the purposes of, social and environmental reporting (SER) in the Chinese context.

Design/methodology/approach

The authors interviewed 14 managers from nine different state-owned enterprises, all headquartered in Beijing. Interviews were conducted during 2009, the height of the period of growth in standalone corporate social responsibility (CSR) reporting in China. The authors assess the perceptions of the managers from a neo-institutional perspective.

Findings

The findings indicate that, similar to reporting in more Western economies, managers perceive that a variety of coercive, normative and mimetic pressures interplay to influence SER in the Chinese context. The managers perceive peer institutions as exerting the greatest pressures for reporting and, surprisingly, indicate that the government, rather than exerting coercive pressures for SER, instead is seen as playing a facilitating role. The findings also reveal that the managers almost uniformly see the purpose of the reporting as a tool of image enhancement, particularly with respect to the general public. However, in contrast to studies of organizational response to institutional change in other settings, the authors find little non-conformity.

Research limitations/implications

The findings suggest neo-institutional arguments for CSR reporting appear to hold, even in China’s socialist market economy.

Practical implications

The finding that managers see CSR reporting as being largely about image enhancement may help to explain the low quality of disclosure documented in other studies.

Social implications

Improving CSR disclosure in China would appear to require more mandated pressure from, particularly, governmental powers.

Originality/value

This is the first study to explore via in-depth interviews the perceptions of managers in China to the evolving practice of standalone CSR reporting.

Details

Sustainability Accounting, Management and Policy Journal, vol. 7 no. 1
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 28 August 2018

Christopher Nobes and Christian Stadler

The purpose of this paper is to examine translation in the context of International Financial Reporting Standards (IFRS) by taking the example of the English term…

Abstract

Purpose

The purpose of this paper is to examine translation in the context of International Financial Reporting Standards (IFRS) by taking the example of the English term “impairment” in IAS 36, and following it into 19 translations. The paper then examines the terms used for impairment in English translations of annual reports provided by firms. Consideration is given to the best approach for translating regulations and whether that is also suitable for the translation of annual reports.

Design/methodology/approach

The two empirical parts of the paper involve: first, identifying the terms for impairment used in 19 official translations of IAS 36, and second, examining English-language translations of reports provided by 393 listed firms from 11 major countries.

Findings

Nearly all the terms used for “impairment” in translations of IAS 36 do not convey the message of damage to assets. In annual reports translated into English, many terms are misleading in that they do not mention impairment, peaking at 39 per cent in German and Italian reports in one year.

Research limitations/implications

Researchers should note that the information related to impairment in international databases is likely to contain errors, and the authors recommend that data should be hand-collected and then carefully checked by experts. The authors make suggestions for further research.

Practical implications

Translators of regulations should aim to convey the messages of the source documents, but translators of annual reports should not look only at the reports but also consult the terminology in the original regulations. The authors also suggest implications for regulators and analysts.

Originality/value

The paper innovates by separately considering regulations and annual reports. The authors examine a key accounting term systematically into a wide range of official translations. The core section of the paper is a new field of research: an empirical study of the translations of firms’ financial statements.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 7
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 3 August 2015

John Rodwell, Julia Ellershaw and Rebecca Flower

The purpose of this paper is to explore the impact of three components of the psychological contract (i.e. obligations, fulfillment and breach) and the individual…

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Abstract

Purpose

The purpose of this paper is to explore the impact of three components of the psychological contract (i.e. obligations, fulfillment and breach) and the individual characteristic negative affectivity (NA) onto three key outcomes, namely, job satisfaction, organizational identification and psychological distress.

Design/methodology/approach

Questionnaires were completed by 222 Australian nurses and midwives from a medium-sized metropolitan Australian hospital. The response rate for the study was 39 percent.

Findings

Structural equation modeling revealed that perceptions of psychological contract fulfillment were positively linked to organizational identification and job satisfaction, while psychological contract breach was negatively linked to these outcomes. NA was negatively linked to job satisfaction and positively linked to psychological distress. Psychological contract obligations were not associated with any of the employee outcomes.

Research limitations/implications

Psychological contract fulfillment is an important driver of employee satisfaction and organizational identification and the findings highlight the importance of including NA in psychological contract research. The occupation and context, being in-demand employees, appeared to neutralize the impact of one dimension of the psychological contract, employer promises and obligations.

Practical implications

Explicitly managing employees’ psychological contracts by focussing on fulfilling realistic promises will enable managers to improve employee outcomes and facilitate employees embracing their organization.

Originality/value

This study is one of the first to explore all three components of the psychological contract. These results may assist in the development of strategies to retain in-demand employees such as nurses, particularly highlighting the need to make and fulfill realistic promises.

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Article
Publication date: 12 July 2021

Yufei Chen, Hui Zhao, Yulong Liu and Hongyue CHU

Bismaleimide (BMI) is a kind of thermosetting resin and its application is usually limited by low toughness. In this paper, two kinds of reinforcement intercalator…

Abstract

Purpose

Bismaleimide (BMI) is a kind of thermosetting resin and its application is usually limited by low toughness. In this paper, two kinds of reinforcement intercalator amino-terminated polyoxypropylene (POP) and octadecyl trimethyl ammonium chloride (OTAC) were designed and synthesized to toughen BMI resin and the toughening effect was compared and analyzed. The purpose of this paper is to toughen BMI resin and analyze the toughening effect of two reinforcements intercalator amino-terminated polyoxypropylene (POP) and octadecyl trimethyl ammonium chloride (OTAC).

Design/methodology/approach

Sodium-based montmorillonite (Na-MMT) was modified by POP and OTAC, and the ion-exchange reaction obtained organic montmorillonite (POP-MMT and OTAC-MMT). The polymer matrix (MBAE) was synthesized, in which 4,4’-diamino diphenyl methane BMI was used as the monomer and 3,3’-diallyl bisphenol A and bisphenol A diallyl ether were used as active diluents. And then, POP-MMT/MBAE and OTAC-MMT/MBAE composites were prepared using MBAE as matrix and POP-MMT or OTAC-MMT as reinforcement. The Fourier-transform infrared, X-ray diffraction and scanning electron microscope (SEM) of the filler and microstructure and mechanical properties of the composite were characterized to the better reinforcement.

Findings

POP-MMT and OTAC-MMT enhanced BMI-cured products’ toughness by generating microcracks in the polymer to absorb more fracture energy. Meanwhile, POP-MMT and OTAC-MMT were the main stress components and the enhancement of the interface interaction was beneficial to transfer the external force from the matrix to the reinforcement and improved the mechanical properties of the composite. Furthermore, with the intercalation rate increasing, the compatibility of the two phases was increased and the performance of MBAE was also elevated.

Research limitations/implications

BMI is generally used as aerospace structural materials, functional materials, impregnating paint and other fields. However, high crosslinking density leads to moulding material’s brittleness and limits a wider range of applications. Therefore, it has become an urgent priority to explore and improve the mechanical properties of BMI resin.

Originality/value

POP and OTAC have successfully intercalated Na-MMT layers to get POP-MMT and OTAC-MMT, and the interplanar crystal spacing and the intercalation rate were calculated, respectively. The results were corresponding with the SEM images of POP-MMT and OTAC-MMT. After that, the morphology of composites illustrated the compatibility was related to the intercalation rate. According to the mechanism of modified MMT toughening epoxy resin, when they were dispersed uniformly in the matrix, the composite’s mechanical properties had been significantly improved. Additionally, OTAC-MMT with a higher intercalation rate had better compatibility and interfacial force with the matrix, so that the mechanical properties of OTAC-MMT/MBAE were the best.

Details

Pigment & Resin Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0369-9420

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Article
Publication date: 1 September 2005

Anna Stark, Kim‐Shyan Fam, David S. Waller and Zhilong Tian

Negotiation is crucial to business alliances, but this process can become more complicated if there are language barriers and differences in cultural values, customs, and…

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Abstract

Negotiation is crucial to business alliances, but this process can become more complicated if there are language barriers and differences in cultural values, customs, and lifestyles, such as Western businesses negotiating in the People’s Republic of China (PRC). Previous studies have presented models of the Chinese negotiating process but these are primarily from the US. This study examines the negotiating experiences of selected New Zealand investors who have had experiences negotiating either Foreign Direct Investment (FDI) or short‐term sales agreements in the PRC to create two conceptual models. The results provide some interesting insights for doing business in China.

Details

Cross Cultural Management: An International Journal, vol. 12 no. 3
Type: Research Article
ISSN: 1352-7606

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Article
Publication date: 1 June 2005

Sadrudin A. Ahmed, Alain d’Astous and Christian Champagne

This article presents the results of a survey of 202 male Taiwanese consumers. In this study, consumer judgements of two technological products varying in their level of…

Abstract

This article presents the results of a survey of 202 male Taiwanese consumers. In this study, consumer judgements of two technological products varying in their level of complexity made in highly, moderately, and newly industrialised countries were obtained in a multi‐attribute context. The results show that the country‐of‐origin image of moderately and newly industrialised countries was less negative for technologically simpler products (i.e. a television) than they were for technologically complex products (i.e. a computer). It appears that the negative image of moderately and newly industrialised countries can be attenuated by making Taiwanese consumers more familiar with products made in these countries and/or by providing them with other product‐related information such as brand name and warranty. Newly industrialised countries were perceived more negatively as countries of design than as countries of assembly, especially in the context of making technologically complex products. The image of foreign countries as producers of consumer goods was positively correlated with education. The more familiar consumers were with the products of a country, the more favourable was their evaluation of that country. Consumer involvement with purchasing a technologically complex product such as a computer was positively associated with the appreciation of products made in moderately industrialised countries. Managerial and research implications are derived from these results.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 17 no. 2
Type: Research Article
ISSN: 1355-5855

Keywords

Abstract

Details

Messy Data
Type: Book
ISBN: 978-0-76230-303-8

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Article
Publication date: 1 December 1999

Low Sui Pheng and Wee Tian Sin

Presents the principles of thirty six Chinese classical strategies which includes strategies for attack, strength, confrontation, confusion, gaining ground and desperate…

Abstract

Presents the principles of thirty six Chinese classical strategies which includes strategies for attack, strength, confrontation, confusion, gaining ground and desperate situations. Applies these to strategic planning and marketing rather than the traditional use on battlefields. Uses anecdotal evidence to give examples and suggests that they are relevant to many other business areas.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 11 no. 4
Type: Research Article
ISSN: 1355-5855

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Article
Publication date: 1 September 2016

Xuemin Zhao and Xinbao Wang

At present, the evaluation methodology on the design innovation of the stadia is not complete. The degree of innovation of the design scheme of the stadia still cannot be…

Abstract

At present, the evaluation methodology on the design innovation of the stadia is not complete. The degree of innovation of the design scheme of the stadia still cannot be quantitatively estimated; this inability makes it difficult to guide the selection of a design scheme. To solve the problem of evaluation on the innovative design of the stadia, improve such design’s evaluation theory, and accurately direct the selection of the design scheme of the stadia, the Delphi method is used to select evaluation indexes. Moreover, analytic hierarchy process (AHP) is applied to determine the index weight in this study; based on this index weight, fuzzy comprehensive evaluation is used to establish the model of the design innovation evaluation of the stadia. The model involves the comprehensive and simple selection of indexes and the high reliability of weight selection; the model can quantitatively calculate the comprehensive index evaluation value of the design innovation of the stadia in a relatively accurate and rapid way. In this study, Hunan People’s Stadium is taken as the example for design innovation evaluation; the procedure of design innovation evaluation is introduced in detail. The design innovation evaluation value of the stadia is 2.977 through analysis; this value indicates an ordinary degree of innovation. The innovation evaluation value of the shape is 3.425; this value shows a relatively high degree of innovation. The innovation evaluation value of the structure is 2.47; this value represents a relatively low degree of innovation. The model in this study is an accurate and prompt model that can conduct a comprehensive evaluation on the design innovation of the stadia based on quantitative calculation. This model directly and comprehensively finds the advantages and disadvantages of a design scheme. Thus, it is quite suitable for the design innovation evaluation of the stadia.

Details

Open House International, vol. 41 no. 3
Type: Research Article
ISSN: 0168-2601

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