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Book part
Publication date: 7 January 2015

This chapter examines China’s corporate governance and accounting environment that shapes the adoption of internationally acceptable principles and standards…

Abstract

This chapter examines China’s corporate governance and accounting environment that shapes the adoption of internationally acceptable principles and standards. Specifically, it examines international influences, including supranational organizations; foreign investors and international accounting firms; domestic institutional influences, including the political system, economic system, legal system, and cultural system; and accounting infrastructure. China’s convergence is driven by desired efficiency of the corporate sector and legitimacy of participating in the global market. Influenced heavily by international forces in the context of globalization, corporate governance and accounting practices are increasingly becoming in line with internationally acceptable standards and codes. While convergence assists China in obtaining legitimacy, improving efficiency is likely to be adversely affected given that corporate governance and accounting in China operate in an environment that differs considerably from those of Anglo-American countries. An examination of the corporate governance and accounting environment in China suggests heavy government involvement within underdeveloped institutions. While the Chinese government has made impressive progress in developing the corporate governance and accounting environment for the market economy, China’s unique institutional setting is likely to affect how the imported concepts are interpreted and implemented.

Details

Adoption of Anglo-American Models of Corporate Governance and Financial Reporting in China
Type: Book
ISBN: 978-1-78350-898-3

Keywords

Article
Publication date: 15 July 2022

Guodong Ni, Qi Zhang, Yaqi Fang, Ziyao Zhang, Yaning Qiao, Wenshun Wang and Yongliang Deng

The purpose of this paper is to explore the correction mechanism of resilient safety culture on new generation of construction workers (NGCWs)' unsafe behavior and test…

Abstract

Purpose

The purpose of this paper is to explore the correction mechanism of resilient safety culture on new generation of construction workers (NGCWs)' unsafe behavior and test the multiple mediation effects of job crafting and perceived work meaningfulness based on the context of Chinese construction industry in order to find a new way to effectively correct the NGCWs' unsafe behavior.

Design/methodology/approach

A theoretical model of correction mechanism was established based on literature research and theoretical deduction. An empirical study was employed based on confirmatory factor analysis and regression analysis with a sample of 404 NGCWs in China.

Findings

The results indicated that resilient safety culture can effectively correct NGCWs' unsafe behavior through job crafting and perceived work meaningfulness. Job crafting and perceived work meaningfulness can play independent and serial mediating roles between resilient safety culture and unsafe behavior.

Research limitations/implications

Research results only represent a short-term law about the correction mechanism of NGCWs' unsafe behavior based on a questionnaire study from China's construction industry. It is necessary to continue to implement a longitudinal study to test it in a relatively long period in future research. The findings also need to be verified based on the young construction workers in other countries.

Practical implications

This study provides a theoretical basis and feasible management reference for construction enterprises in China to correct NGCWs' unsafe behavior from the perspective of resilient safety culture. Furthermore, the construction of resilient safety culture in construction enterprises can help NGCWs better carry out job crafting and perceive the meaning of work.

Originality/value

This paper clarifies the correction mechanism of resilient safety culture on unsafe behavior of NGCWs, and further tests the independent mediating roles and a serial mediating role of job crafting and perceived work meaningfulness between resilient safety culture and unsafe behavior, which fills the research gap about the influence mechanism of resilient safety culture on young construction workers' unsafe behavior and enriches the theoretical system of unsafe behavior correction of construction workers.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Open Access
Article
Publication date: 26 July 2021

Weifei Hu, Tongzhou Zhang, Xiaoyu Deng, Zhenyu Liu and Jianrong Tan

Digital twin (DT) is an emerging technology that enables sophisticated interaction between physical objects and their virtual replicas. Although DT has recently gained…

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Abstract

Digital twin (DT) is an emerging technology that enables sophisticated interaction between physical objects and their virtual replicas. Although DT has recently gained significant attraction in both industry and academia, there is no systematic understanding of DT from its development history to its different concepts and applications in disparate disciplines. The majority of DT literature focuses on the conceptual development of DT frameworks for a specific implementation area. Hence, this paper provides a state-of-the-art review of DT history, different definitions and models, and six types of key enabling technologies. The review also provides a comprehensive survey of DT applications from two perspectives: (1) applications in four product-lifecycle phases, i.e. product design, manufacturing, operation and maintenance, and recycling and (2) applications in four categorized engineering fields, including aerospace engineering, tunneling and underground engineering, wind engineering and Internet of things (IoT) applications. DT frameworks, characteristic components, key technologies and specific applications are extracted for each DT category in this paper. A comprehensive survey of the DT references reveals the following findings: (1) The majority of existing DT models only involve one-way data transfer from physical entities to virtual models and (2) There is a lack of consideration of the environmental coupling, which results in the inaccurate representation of the virtual components in existing DT models. Thus, this paper highlights the role of environmental factor in DT enabling technologies and in categorized engineering applications. In addition, the review discusses the key challenges and provides future work for constructing DTs of complex engineering systems.

Details

Journal of Intelligent Manufacturing and Special Equipment, vol. 2 no. 1
Type: Research Article
ISSN: 2633-6596

Keywords

Article
Publication date: 13 June 2022

Qi Zhang, Xingshan Zheng, Yao Yao and Francisca N.M. Dube

Building on the person–supervisor fit theory, this paper examines how and when leader–follower moqi congruence positively impacts task performance.

Abstract

Purpose

Building on the person–supervisor fit theory, this paper examines how and when leader–follower moqi congruence positively impacts task performance.

Design/methodology/approach

With data collected from 174 leader–follower dyads in 41 project teams in Shanghai, China, the authors use polynomial regression and response surface plots to test the hypotheses on the effects of leader–follower moqi congruence.

Findings

Leader–follower moqi congruence positively affects followers' task performance, mediated by coordination. Task coordination was of higher quality when the congruence is achieved at a high level of moqi than at a low level. The effect of leader–follower moqi congruence on task performance (mediated by coordination) was weaker when leader-member exchange was low than when it was high.

Originality/value

This study identifies why leader–follower moqi can improve coordination and task performance. It extends person–supervisor fit theory and is an enhancement for moqi research and practice.

Details

Personnel Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0048-3486

Keywords

Article
Publication date: 12 February 2018

Jun Wu, Fenglei Ni, Yuanfei Zhang, Shaowei Fan, Qi Zhang, Jiayuan Lu and Hong Liu

This paper aims to present a smooth transition adaptive hybrid impedance control for compliant connector assembly.

Abstract

Purpose

This paper aims to present a smooth transition adaptive hybrid impedance control for compliant connector assembly.

Design/methodology/approach

The dynamics of the manipulator is firstly presented with linear property. The controller used in connector assembly is inspired by human operation habits in similar tasks. The hybrid impedance control is adopted to apply force in the assembly direction and provide compliance in rest directions. The reference trajectory is implemented with an adaptive controller. Event-based switching strategy is conducted for a smooth transition from unconstrained to constrained space.

Findings

The method can ensure both ideal compliance behaviour with dynamic uncertainty and a smooth transition from unconstrained to constrained space. Also, the method can ensure compliant connector assembly with a good tolerance to the target estimation error.

Practical implications

The method can be applied in the connector assembly by “pushing” operation. The controller devotes efforts on force tracking and smooth transition, having potential applications in contact tasks in delicate environment.

Originality/value

As far as the authors know, the paper is original in providing a uniform controller for improving force and position control performance in both unconstrained and constrained space with dynamic uncertainty. The proposed controller can ensure a smooth transition by only adjusting parameters.

Details

Industrial Robot: An International Journal, vol. 45 no. 2
Type: Research Article
ISSN: 0143-991X

Keywords

Book part
Publication date: 7 January 2015

Abstract

Details

Adoption of Anglo-American Models of Corporate Governance and Financial Reporting in China
Type: Book
ISBN: 978-1-78350-898-3

Article
Publication date: 26 April 2022

Qi Zhang, Shengyue Hao and Kon Shing Kenneth Chung

A project manager’s (PM) emotional intelligence (EI) is essential for project performance (PP). However, the cause and effect and the potential moderators of the…

Abstract

Purpose

A project manager’s (PM) emotional intelligence (EI) is essential for project performance (PP). However, the cause and effect and the potential moderators of the relationship between EI and PP remain disputed. Some scholars found a positive association between PMs’ EI and project outcomes, while some other studies showed non or negative relation. This paper aims to find the relationship between PMs’ EI and PP and the factors that influence this relationship based on diverse prior research.

Design/methodology/approach

This paper conducts a meta-analysis of 5,229 observations based on 24 independent studies from 1990 to 2021.

Findings

Results show that PMs’ EI has a significant positive influence on PP, and the project complexity and measurement of PP are two critical moderators explaining inconsistencies in existing research.

Practical implications

The current study proposes suggestions for construction companies on PMs’ selection and training. This study also offers suggestions for PMs in management practice.

Originality/value

To the best of the authors’ knowledge, this study is the first to explore the inconsistencies in prior research results on the relationship between PMs’ EI and PP at the meta-analytic level. This research extends the current literature by revealing the factors leading to existing consistencies that are not explored before. This study implies that the meta-analysis method could help reach a balanced conclusion based on inconsistent results.

Details

Chinese Management Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-614X

Keywords

Article
Publication date: 23 September 2022

Hang-Wei Wan, Yu-Quan Wen and Qi Zhang

The reaction dynamics of combustible clouds at high temperatures and pressures are a common form of energy output in aerospace and explosion accidents. The cloud explosion…

Abstract

Purpose

The reaction dynamics of combustible clouds at high temperatures and pressures are a common form of energy output in aerospace and explosion accidents. The cloud explosion process is often affected by the external initial conditions. This study aims to numerically study the effects of airflow velocity, initial temperature and fuel concentration on the explosion behavior of isopropyl nitrate/air mixture in a semiconstrained combustor.

Design/methodology/approach

The discrete-phase model was adopted to consider the interaction between the gas-phase and droplet particles. A wave model was applied to the droplet breakup. A finite rate/eddy dissipation model was used to simulate the explosion process of the fuel cloud.

Findings

The peak pressure and temperature growth rate both decrease with the increasing initial temperature (1,000–2,200 K) of the combustor at a lower airflow velocity. The peak pressure increases with the increase of airflow velocity (50–100 m/s), whereas the peak temperature is not sensitive to the initial high temperature. The peak pressure of the two-phase explosion decreases with concentration (200–1,500 g/m3), whereas the peak temperature first increases and then decreases as the concentration increases.

Practical implications

Chain explosion reactions often occur under high-temperature, high-pressure and turbulent conditions. This study aims to provide prevention and data support for a gas–liquid two-phase explosion.

Originality/value

Sustained turbulence is realized by continuously injecting air and liquid fuel into a semiconfined high-temperature and high-pressure combustor to obtain the reaction dynamic parameters of a two-phase explosion.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0961-5539

Keywords

Open Access
Article
Publication date: 7 December 2021

Shaizatulaqma Kamalul Ariffin, Mohamad Fakhrul Reza Abd Rahman, Ali Mughal Muhammad and Qi Zhang

The purpose of this paper is to investigate the key factors that explain intention to use e-wallet services (perceived usefulness, perceived ease of use, attitude…

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Abstract

Purpose

The purpose of this paper is to investigate the key factors that explain intention to use e-wallet services (perceived usefulness, perceived ease of use, attitude, subjective norm, positive disconfirmation and perceived behavioral control). The moderating role of perceived value in the relationship between satisfaction and their intention to continue using the e-wallet is also examined.

Methodology

A total of 257 e-wallet users participated in an online survey and hypotheses were tested with SPSS/PLS-SEM.

Findings

The constructs technology acceptance model (TAM), theory of planned behavior (TPB) and user satisfaction affect intention to use. However, perceived value does not strengthen the relationship between user satisfaction and e-wallet usage intention.

Practical implications

The TAM, TPB and expectancy disconfirmation model (EDM) constructs help explain the use of e-wallet services. These results will help the providers of these services to understand user behavior and to design their marketing strategies more appropriately to ensure consumer satisfaction and their intention to use e-wallet services.

Originality

This study adopts a holistic and integrative approach to explain the continued use of e-wallet services. The model integrates three basic adoption theories: TAM, TPB and EDM.

Propósito

El propósito es investigar los factores clave que explican la intención de utilizar los servicios de monedero electrónico (utilidad percibida, facilidad de uso percibida, actitud, norma subjetiva y control conductual percibido). También se examina el papel moderador del valor percibido en la relación entre la satisfacción y su intención de seguir usando el monedero electrónico.

Metodología

257 usuarios de monederos electrónicos participaron en una encuesta online y las hipótesis fueron contrastadas con SPSS/PLS-SEM.

Hallazgos

los constructos TAM (modelo de aceptación de la tecnología), TPB (teoría del comportamiento planificado) y la satisfacción del usuario afectan a la intención de uso. Sin embargo, el valor percibido no refuerza la relación entre la satisfacción del usuario y la intención de uso del monedero electrónico.

Originalidad

Este estudio adopta un enfoque holístico e integrador para explicar el uso continuado de los servicios de monedero electrónico. El modelo integra tres teorías básicas de adopción: TAM, TPB y EDM (modelo de desconfirmación de expectativas).

Implicaciones prácticas

los constructos TAM, TPB y EDM permiten explicar el uso de los servicios de monedero electrónico. Estos resultados ayudarán a los proveedores de estos servicios a comprender el comportamiento de los usuarios y diseñar sus estrategias de marketing de forma más adecuada para garantizar la satisfacción del consumidor y su intención de utilizar los servicios de monedero electrónico.

目的

目的是研究解释使用电子钱包服务意向的关键因素(感知的有用性、感知的易用性、态度、主观规范和感知的行为控制)。此外, 还研究了感知价值在满意度和他们继续使用电子钱包的意向之间的调节作用。

方法

257名电子钱包用户参与了一项在线调查, 用SPSS/PLS-SEM对假设进行了检验。

研究结果

TAM(技术接受模型)、TPB(计划行为理论)和用户满意度影响使用意向。然而, 感知价值并没有加强用户满意度和电子钱包使用意向之间的关系。

原创性

本研究采用了一种整体和综合的方法来解释电子钱包服务的持续使用。该模型整合了三个基本的采用理论:TAM、TPB和EDM(期望不确认模型)。

实际意义

TAM、TPB和EDM构造有助于解释电子钱包服务的使用。这些结果将有助于电子钱包服务提供商了解用户行为, 并更恰当地设计他们的营销策略, 以确保消费者的满意度和他们使用电子钱包服务的意向。

Content available
Article
Publication date: 4 February 2021

Lei Wang, Philip Pong Weng Wong and Qi Zhang

Prior tourism literature neglected the negative motivational or attitudinal elements influencing individuals’ travel destination decisions. This study aims to examine the…

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Abstract

Purpose

Prior tourism literature neglected the negative motivational or attitudinal elements influencing individuals’ travel destination decisions. This study aims to examine the relationships between animosity, ethnocentrism, attitude, subjective norm (SN), perceived behavioural control (PBC), destination overall image (DOI) and destination visit intention (DVI).

Design/methodology/approach

A quantitative approach was used using a survey methodology involving 402 student responses. The proposed hypotheses were empirically tested with SPSS and AMOS.

Findings

The results demonstrated that animosity and ethnocentrism negatively influenced DOI and DVI. A positive relationship was reported between attitude, DOI and DVI. Additionally, SN and PBC positively influenced DVI. Ethnocentrism, PBC and DOI were also identified with statistically significant differences through gender. Meanwhile, statistically significant differences in attitude, PBC, DOI and DVI were evident between postgraduate students and the counterparts.

Originality/value

This study extends the existing knowledge on how animosity and ethnocentrism influenced DOI and DVI in tourism literature and benefitted Western tourism and key stakeholders in tourism.

目的

以往的旅游文献忽视了影响个人旅游目的地决策的负面动机或态度因素。本研究考察了敌意、民族中心主义、态度、主观规范(SN)、感知行为控制(PBC)、目的地总体形象(DOI)和目的地访问意向(DVI)之间的关系。

设计/方法/方式

本文采用定量方法之中的调查问卷方法, 涉及402名学生的答复。用SPSS和MOS对提议的假设进行了经验测试。

发现

结果表明, 敌意和民族中心主义对多利和DVI产生了负面影响。态度、DOI和DVI之间有积极的关系。此外, SN 和 PBC 对 DVI 产生了积极影响。民族中心主义、PBC 和 DOI 也被确定为通过性别在统计学上显著差异。同时, 研究生与配对物的态度、PBC、DOI、DVI在态度上存在明显差异。

原创性/价值

本研究扩展了关于敌意和民族中心主义如何影响旅游文献中和DVI的现有知识, 并有利于西方旅游业和旅游业主的发展。

Elección de Destino de los Viajeros entre Estudiantes Universitarios en China en medio de COVID-19: Ampliar la Teoría del Comportamiento Planificado

Propósito

La literatura turística anterior descuidó los elementos motivacionales o actitudinales negativos que influyen en las decisiones de destino de viaje de las personas. Este estudio examinó las relaciones entre la animosidad, el etnocentrismo, la actitud, la norma subjetiva (SN), el control de comportamiento percibido (PBC), la imagen general de destino (DOI) y la intención de visita de destino (DVI).

Diseño/metodología/enfoque

Se empleó un enfoque cuantitativo utilizando una metodología de encuesta que implicaba 402 respuestas de los estudiantes. Las hipótesis propuestas se probaron empíricamente con SPSS y AMOS.

Resultados

Los resultados demostraron que la animosidad y el etnocentrismo influyeron negativamente en doi y DVI. Se informó de una relación positiva entre la actitud, doi y DVI. Además, SN y PBC influyeron positivamente en el DVI. El etnocentrismo, el PBC y el DOI también se identificaron con diferencias estadísticamente significativas a través del género. Mientras tanto, las diferencias estadísticamente significativas de actitud, PBC, DOI y DVI eran evidentes entre los estudiantes de posgrado y las contrapartes.

Originalidad/valor

Este estudio amplía los conocimientos existentes sobre cómo la animosidad y el etnocentrismo influyeron en el DOI y la DVI en la literatura turística y beneficiaron al turismo occidental y a las principales partes interesadas en el turismo.

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