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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

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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…

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.

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

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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

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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

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…

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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Article
Publication date: 5 December 2019

Yong Yin, Hualiang Luo, Jiming Sa and Qi Zhang

The segmentation of printed circuit board (PCB) images is an important process in PCB inspection. The circuit traces, pads and vias in a PCB are dense and curved, and the…

Abstract

Purpose

The segmentation of printed circuit board (PCB) images is an important process in PCB inspection. The circuit traces, pads and vias in a PCB are dense and curved, and the PCB image obtained using different cameras or in different conditions may exhibit a large image gradient, which leads to inaccuracy and inefficiency in the PCB image segmentation. This paper aims to propose an improved local binary fitting level set method with prior graph cut, aiming to improve the accuracy and efficiency of the segmentation of PCB images obtained using different cameras or in different environments.

Design/methodology/approach

First, the paper constructs a 4-connected undirected graph using a given PCB image and classifies it based on the graph cut. Second, an adaptive initialization level set is implemented using the priori information obtained from the graph cut. Finally, the paper constructs a priori energy term using the prior information and introduces it into the energy function of the level set.

Findings

The approach results in an improved accuracy of segmentation in the context of a large gradient within the image. Experimental results demonstrate that the method can solve the deviation of artificially initialized level set from targets and improve the efficiency and accuracy of segmentation.

Research limitations/implications

This study only considers level set method as the research object. Iteration of the level set method takes a long time for a given huge PCB picture, which makes it impossible to apply to scenes with high real-time requirements.

Practical implications

PCB image segmentation is an important process in the PCB inspection. Since template matching and morphology techniques are well-established, image segmentation quality has a significant impact on the accuracy of detection.

Originality/value

This paper studies the segmentation of PCB images, improves the efficiency and accuracy of segmentation and facilitates the subsequent applications, such as in the nondestructive testing of PCB.

Details

Circuit World, vol. 46 no. 1
Type: Research Article
ISSN: 0305-6120

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Article
Publication date: 6 March 2020

Zhaoguo Zhang, Chi Zhang and Danting Cao

At present, the number of corporates certified by ISO14001 in China is ranked first in the world. This paper aims to explore the effectiveness of ISO14001 certification…

Abstract

Purpose

At present, the number of corporates certified by ISO14001 in China is ranked first in the world. This paper aims to explore the effectiveness of ISO14001 certification and the moderating effect of financial performance and external institutional pressures on the effectiveness.

Design/methodology/approach

This paper selects Shenzhen and Shanghai A-share listed companies in the heavy polluting industry from 2010 to 2017 as the research sample, and studies the impact of ISO14001 certification on corporate environmental performance and the moderating effect of financial performance and external institutional pressures.

Findings

This paper finds that ISO14001 certification has a positive impact on corporate environmental performance; corporate financial performance has a positive moderating effect in the relationship between ISO14001 certification and corporate environmental performance; government regulation, industry competition and media supervision also have positive moderating effects; and corporate environmental information disclosure has not yet had a positive moderating effect.

Originality/value

Most of the current empirical research on this topic are carried out in the context of developed countries, and lack empirical evidence from developing countries. This paper will help to make up for this deficiency. In addition, this paper will help explain why the effectiveness of ISO14001 certification generates variation in different corporates and under what conditions it will play a positive role.

Details

Nankai Business Review International, vol. 12 no. 1
Type: Research Article
ISSN: 2040-8749

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Article
Publication date: 25 July 2019

Chi Zhang, Dajiang Zheng, Guang-Ling Song, Yang Guo, Ming Liu and Hamid Kia

This study aims to propose a simple experimental method to distinguish the galvanic corrosion, crevice corrosion and self-corrosion in metal/carbon fiber reinforced…

Abstract

Purpose

This study aims to propose a simple experimental method to distinguish the galvanic corrosion, crevice corrosion and self-corrosion in metal/carbon fiber reinforced polymer (CFRP) joints.

Design/methodology/approach

The corrosion behaviors of four different galvanic couples, whose anodes were Zn-coated DP590 steel and Al 6022, and cathodes were two kinds of CFRP, were investigated in immersion and GMW14872 cyclic conditions.

Findings

The results showed that the galvanic corrosion caused by direct contact between CFRP and metals was more serious than that caused by the jointing bolts. The corrosion damage caused by crevice corrosion was severer than that caused by galvanic corrosion. Self-corrosion was also significant, particularly under the cyclic salt spray condition.

Practical implications

Cyclic salt spray test may more reliably simulate the galvanic corrosion of a joint in industrial service environments, and real corrosion damage may be underestimated by a galvanic current measurement.

Originality/value

A deeper understanding of different corrosion mechanisms involved in CFRP/metal joints under different service conditions in industry has been given.

Details

Anti-Corrosion Methods and Materials, vol. 66 no. 4
Type: Research Article
ISSN: 0003-5599

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Article
Publication date: 16 January 2017

Zongwu Xie, Xiaoyu Zhao, Yu Zhang, Qi Zhang, Haitao Yang, Kui Sun and Minghe Jin

The purpose of this paper is to develop an easily implemented and practical stabilizing strategy for the hardware-in-the-loop (HIL) system. As the status of HIL system in…

Abstract

Purpose

The purpose of this paper is to develop an easily implemented and practical stabilizing strategy for the hardware-in-the-loop (HIL) system. As the status of HIL system in the ground verification experiment for space equipment keeps rising, the stability problems introduced by high stiffness of industrial robot and discretization of the system need to be solved ungently. Thus, the study of the system stability is essential and significant.

Design/methodology/approach

To study the system stability, a mathematical model is built on the basis of control circle. And root-locus and 3D root-locus method are applied to the model to figure out the relationship between system stability and system parameters.

Findings

The mathematical model works well in describing the HIL system in the process of capturing free-floating targets, and the stabilizing strategy can be adopted to improve the system dynamic characteristic which meets the needs of the practical application.

Originality/value

A method named 3D root-locus is extended from traditional root-locus method. And the improved method graphically displays the stability of the system under the influence of multivariable. And the strategy that stabilize the system with elastic component has a strong feasible and promotional value.

Details

Industrial Robot: An International Journal, vol. 44 no. 1
Type: Research Article
ISSN: 0143-991X

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Article
Publication date: 3 February 2021

Abdul Rehman, Mohammad Hassan Shirani Bidabadi, Liang Yang, Zheng Yu, Chen Hao, Chi Zhang and Zhigang Yang

This study aims to optimise the effect of pre-oxidation on hot corrosion behaviour of Tribaloy T-900 at 900 °C in mixed Na2SO4 and K2SO4.

Abstract

Purpose

This study aims to optimise the effect of pre-oxidation on hot corrosion behaviour of Tribaloy T-900 at 900 °C in mixed Na2SO4 and K2SO4.

Design/methodology/approach

Prior to hot corrosion experiment, pre-oxidation treatments were carried in ambient air at 900 °C for 1, 5 and 10 h, respectively. The hot corrosion experiments were performed in a box type furnace at 900 °C. Both surfaces of specimens were brushed with saturated salt solution of 75 wt.% Na2SO4 + 25 wt.% K2SO4. After brushing, the salt-coated specimens were placed in electric stove to ensure drying of salt. After drying, presence of 3 mg/cm2 salt on specimen’s surface was ensured through weighting.

Findings

The 1-h pre-oxidation treatment prior to hot corrosion showed superior hot corrosion resistance against molten salt attack. An optimum pre-oxidation time of 1 h helped timely formation of protective Cr2O3 layer and inhibited the formation of less stable and porous surface oxides of Ni and Mo during hot corrosion.

Originality/value

Pre-oxidation effect on hot corrosion behaviour of refractory metal (such as Mo in investigated alloy) containing alloy has never been reported previously. Refractory metals oxide (e.g. MoO3) could transform the corrosion phenomena to catastrophic failure through acidic fluxing.

Details

Anti-Corrosion Methods and Materials, vol. 68 no. 1
Type: Research Article
ISSN: 0003-5599

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