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Ultracapacitors find extensive applications in various fields because of their high energy density and long cycling periods. However, due to the movement of ions and the arrangement patterns on rough/irregular electrode surfaces during the charge and discharge process of ultracapacitors, the parameters of ultracapacitors usually change with the variation of operating conditions. The purpose of this study is to accurately and quickly identify the parameters of ultracapacitors.

A variable forgetting factor recursive least square (VFFRLS) algorithm is proposed in this paper for online identifying the equivalent series resistance and capacitance C of ultracapacitors. In this work, a real-time error-based strategy is developed to adaptively regulate the value of the forgetting factor of traditional forgetting factor recursive least square (FFRLS) algorithm. The strategy uses the square of the average time autocorrelation estimation of the prior error and the posterior error between the predicted output and the actual output as the adjustment basis of forgetting factors.

Experiments were conducted using the proposed scheme, and the results were compared with the estimation results obtained by the recursive least squares (RLS) algorithm and the traditional FFRLS algorithm. The maximum root mean square error between the estimated values and actual values for VFFRLS is 3.63%, whereas for FFRLS it is 9.61%, and for RLS it is 19.33%.

By using the proposed VFFRLS algorithm, a relatively high precision can be achieved for the online parameter estimation of ultracapacitors. Besides, the dynamic balance between parameter stability and tracking performance can be validated by dynamically adjusting the forgetting factor.

This study aims to propose a method for monitoring bearing health in the time–frequency domain, termed the Lock-in spectrum, to track the evolution of bearing faults over time and frequency.

The Lock-in spectrum uses vibration signals captured by vibration sensors and uses a lock-in process to analyze specified frequency bands. It calculates the distribution of signal amplitudes around fault characteristic frequencies over short time intervals.

Experimental results demonstrate that the Lock-in spectrum effectively captures the degradation process of bearings from fault inception to complete failure. It provides time-varying information on fault frequencies and amplitudes, enabling early detection of fault growth, even in the initial stages when fault signals are weak. Compared to the benchmark short-time Fourier transform method, the Lock-in spectrum exhibits superior expressive ability, allowing for higher-resolution, long-term monitoring of bearing condition.

The proposed Lock-in spectrum offers a novel approach to bearing health monitoring by capturing the dynamic evolution of fault frequencies over time. It surpasses traditional methods by providing enhanced frequency resolution and early fault detection capabilities.

This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story.

We use an analytical framework drawing on insights borrowed from narratology and the notion of wrapping – the traditional art of packaging as communication.

We find that Mitsubishi is a survivor company that uses different corporate reporting frameworks during its reporting journey to construct a bespoke narrative of its value creation and cultural values. It emplots narratives to convey a story presenting the impression that Mitsubishi is a Japanese corporation but is compatible with Western neo-liberal ideology, making bad news palatable to its stakeholders and instilling confidence in the future.

Wrapping is a culturally sensitive form of impression management used in the integration of corporate reporting. Therefore, rather than assuming that companies blatantly manipulate their image in corporate reports, we suggest that future research should focus on how narratives are constructed and made sense of, situating them in the context of local culture and traditions.

The findings should interest scholars, report preparers, policymakers, and the IFRS, considering the recent release of the IFRS Sustainability Disclosure Standards designed to reduce the so-called alphabet soup of corporate reporting. By following Mitsubishi’s journey, we learn how and why the notion of integrated reporting was adopted and integrated with other reporting frameworks to create narratives that together convey a story of a global corporation compliant with Western neoliberal ideology. It highlights how Mitsubishi used integrated reporting to tell its story rather than as a rigid reporting framework, and the same fate may apply to the new IFRS Sustainability Reporting Standards that now include integrated reporting.

The study offers a new perspective on corporate reporting, showing how the local societal discourses of cultural heritage and modernity can shape the journey of the integration of corporate reporting over time.

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.

This study is a pilot study exploring the usefulness and ease of use of a prototype VR PetCPR system and discusses the possibility of using it to facilitate pet healthcare skills acquisition. The designed VR PetCPR training system aims to provide pet healthcare professionals with an inexpensive, accessible and reliable CPR training tool and refine their skills in a controlled and simulated environment.

The study was conducted in a one-day workshop. The workshop consisted of the morning section (Section A) and the afternoon section (Section B). Section A was the knowledge acquisition stage. Section B is the VR PetCPR stage. Trainees were then given 30 min to experience the VR PetCPR set. When trainees were ready, they were required to complete two trials of dog CPR practice. After the practice, trainees completed the questionnaire and reported their attitudes toward VR PetCPR practice.

Overall, trainees held positive attitudes toward the effectiveness and usefulness of the VR PetCPR. After practicing skills via VR CPR, over half of the trainees responded that the system is effective in helping them understand the essential knowledge (e.g. operation status, operation positions, etc.) of performing CPR skills on a 30-pound dog. A significantly positive attitude was reported on trainees’ perceptions toward the ease of use of practicing their chest compression skills with the PetCPR. The positive attitudes significantly outnumbered the negative attitudes on explicit instruction and guidance, accessibility, convenience in practice and straightforward interface.

From data collected from 16 animal hospitals in the United States, Europe and Australia with 709 cases, 147 dogs (28%) and 58 cats (30%) temporarily attained ROSC during CPR, and 14 dogs (3%) and four cats (2%) survived to hospital discharge. Training veterinary CPR techniques and implementing RECOVER guidelines still have a long way to go. However, recent virtual reality simulations for CPR training were mainly designed for human patients CPR (Issleib et al., 2021; Liu et al., 2022; Almousa et al., 2019; Wong et al., 2018). The VR PetCPR remains a missing puzzle in the current VR training designs.

This paper aims to explore recent advances in drift compensation algorithms for Electronic Nose (E-nose) technology and addresses sensor drift challenges through offline, online and neural network-based strategies. It offers a comprehensive review and covers causes of drift, compensation methods and future directions. This synthesis provides insights for enhancing the reliability and effectiveness of E-nose systems in drift issues.

The article adopts a comprehensive approach and systematically explores the causes of sensor drift in E-nose systems and proposes various compensation strategies. It covers both offline and online compensation methods, as well as neural network-based approaches, and provides a holistic view of the available techniques.

The article provides a comprehensive overview of drift compensation algorithms for E-nose technology and consolidates recent research insights. It addresses challenges like sensor calibration and algorithm complexity, while discussing future directions. Readers gain an understanding of the current state-of-the-art and emerging trends in electronic olfaction.

This article presents a comprehensive review of the latest advancements in drift compensation algorithms for electronic nose technology and covers the causes of drift, offline drift compensation algorithms, online drift compensation algorithms and neural network drift compensation algorithms. The article also summarizes and discusses the current challenges and future directions of drift compensation algorithms in electronic nose systems.

How to reduce uncertainty in clothing online purchasing has become a primary concern for consumers. This study aims to investigate the effects of quality perception and multisensory perception on consumer online clothing purchase intention and to explore the mediating effect of trust.

This study was conducted with consumers who have online clothing shopping experiences. A total of 539 valid samples were analyzed by bootstrap and structural equation model.

The result of this research revealed that perceived information quality, perceived service quality, perceived haptic imagery and perceived visual-audio cues have a significant influence on purchase intention. Additionally, consumers’ trust is positively correlated with purchase intention. Trust mediates the relationship between the perceptions (perceived information quality, perceived service quality, perceived haptic imagery and perceived visual-audio cues) and purchase intention, irrespectively.

To investigate the effects of multisensory perception on purchase intention, perceived haptic imagery is adopted as a variable in this study. This study investigates the mediating role of trust between multisensory perception and purchase intention. The findings of this study can enrich Stimulus-Organism-Response (S-O-R) framework and Information System (IS) success model in the field of clothing online shopping.

Compared to traditional (domestic) e-commerce consumers, cross-border electronic commerce (CBEC) consumers may face greater information asymmetry in the CBEC purchase process. Given this background, however, the literature has paid limited attention to the informational antecedents that influence consumers' perceptions of transaction costs and their CBEC purchase intentions. To fill this gap, this study integrates the elaboration likelihood model (ELM) and transaction cost theory (TCT) to develop a model for exploring how product (website informativeness, product diagnosticity and website interactivity as the central route) and external (country brand, website policy and vendor reputation as the peripheral route) informational antecedents affect consumers’ evaluations of transaction costs in terms of uncertainty and asset specificity and their CBEC purchase intentions.

This study employs a survey approach to validate the model with 766 Generation Z CBEC consumers based on judgment sampling. The partial least squares (PLS) technique is adopted for data analysis.

The results show that all the proposed central and peripheral informational antecedents reduce consumers’ perceptions of uncertainty and asset specificity, which in turn negatively influences their CBEC purchase intentions.

Through this investigation, this study increases our understanding of how product and external informational antecedents affect consumers’ evaluations of transaction costs, which subsequently determine their CBEC purchase decisions. This study offers theoretical contributions to existing CBEC research and has practical implications for CBEC organizations and managers.

The purpose of this paper is to investigate the effect of NaCl solution with different concentrations on impact-sliding fretting corrosion behavior of Inconel 690TT steam generator heat transfer tubes.

The optical 3D profiler was used to measure the wear profile and calculated the wear volume. Corrosion behavior was studied using open circuit potential monitoring and potentiodynamic polarization testing. The morphologies and elemental distributions of wear scars were analyzed using scanning electron microscopy and energy-dispersive spectroscopy. The synergism of wear and corrosion was analyzed according to the ASTM G119 standard.

The corrosion tendency reflected by OCP and the corrosion current calculated by Tafel both increased with the increase of NaCl concentration. The total volume loss of the material increased with concentration, and it was known from the synergism that the volume loss caused by corrosion-enhanced wear accounted for the largest proportion, while the wear-enhanced corrosion also made a greater contribution to volume loss than tangential fretting corrosion. Through the analysis of the material morphologies and synergism of wear and corrosion, the damage mechanism was elucidated.

The research findings can provide reference for impact-sliding fretting corrosion behavior of Inconel 690TT heat transfer tubes in NaCl solution with different concentrations.

Fused deposition modeling (FDM) nowadays offers promising future applications for fabricating not only thermoplastic-based polymers but also composite PLA/Metal alloy materials, this capability bridges the need for metallic components in complex manufacturing processes. The research is to explore the manufacturability of multi-metal parts by printing green bodies of PLA/multi-metal objects, carrying these objects to the debinding process and varying the sintering parameters.

Three different sample types of SS316L part, Inconel 718 part and bimetallic composite of SS316L/IN718 were effectively printed. After the debinding process, the printed parts (green bodies), were isothermally sintered in non-vacuum chamber to investigate the fusion behavior at four different temperatures in the range of 1270 °C−1530 °C for 12 h and slowly cooled in the furnace. All samples was assessed including geometrical assessment to measure the shrinkage, characterization (XRD) to identify the crystallinity of the compound and microstructural evolution (Optical microscopy and SEM) to explore the porosity and morphology on the surface. The hardness of each sample types was measured and compared. The sintering parameter was optimized according to the microstructural evaluation on the interface of SS316L/IN718 composite.

The investigation indicated that the de-binding of all the samples was effectively succeeded through less weight until 16% when the PLA of green bodies was successfully evaporated. The morphology result shows evidence of an effective sintering process to have the grain boundaries in all samples, while multi-metal parts clearly displayed the interface. Furthermore, the result of XRD shows the tendency of lower crystallinity in SS316L parts, whilst IN718 has a high crystallinity. The optimal sintering temperature for SS316L/IN718 parts is 1500 °C. The hardness test concludes that the higher sintering temperature gives a higher hardness result.

This study highlights the successful sintering of a bimetallic stainless steel 316 L/Inconel 718 composite, fabricated via dual-nozzle fused deposition modeling, in a non-vacuum environment at 1500 °C. The resulting material displayed maximum hardness values of 872 HV for SS316L and 755.5 HV for IN718, with both materials exhibiting excellent fusion without any cracks.