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This study aims to analyze the transmission characteristics of a long-period grating (LPG) fabricated on plastic optical fibers (POFs) and its refractive index (RI) sensing.

The geometric optic method is used to analyze the factors affecting the transmission characteristics of an LPG on POFs. The RI sensing performances of unbent LPGs and U-bent LPGs fabricated on POFs with different diameters are evaluated experimentally.

This study shows that the transmission loss caused by LPG strongly depends on the structural parameters of LPG and the environmental RI. For the unbent LPG, the highest RI sensitivity of 1,015%/RI unit (RIU) was obtained in the RI range of 1.33–1.45. For the U-bent LPG without cladding, the highest RI sensitivities of 1,007 and 559%/RIU are obtained in the RI ranges of 1.33–1.40 and 1.40–1.45, respectively.

A geometric optic method is used to analyze the transmission characteristics for an LPG on POFs, and the RI sensing of the LPGs are studied experimentally. The results show the LPG has a good RI sensing performances and is with the features of low-cost, simple structure and easy fabrication.

The hydrodynamic characteristics of liquid film for bearings, especially water-lubricated bearings with a large length-to-diameter ratio, affect the dynamics behavior of rotor bearing systems. The purpose of this study is to carry out theoretical analysis and experiments to determine the hydrodynamic characteristics of water-lubricated journal bearings.

The finite difference method is adopted for the simulation of the characteristics of water-lubricated bearings. The comparison results between water-lubricated bearings with and without grooves, as well as with and without the consideration of the effects of rubber deformation, are presented. The test bearings, test bench, and monitoring system, especially the force exciter for the bearing experiment, are presented. Dynamic coefficient identification verification experiments were performed in different working situations. The obtained results include the calibration of magnetic force, two kinds of excitation, vibration data of the rotor system and dynamic coefficients.

The theoretical results demonstrate that the hydrodynamic effect was obvious when the speed was increased and that the water film had improved capability at a working speed of 1800 rpm. The identification results reveal the lubrication situation of the test bearing under low-speed and high-load conditions. Moreover, it was found that the liquid film was not continuous at low speeds.

The theoretical results can lead to the enhancement of the design level of water-lubricated rubber journal bearings with a large aspect ratio. The experimental results can lead to the improvement of the dynamic behavior design of rotor systems supported using water-lubricated bearings with a large length-to-diameter ratio.

This study aims to investigate the tendency for firms, exhibiting an entrepreneurial spirit in their growth strategies, to engage in misconduct within the context of China's rapidly developing economy. The authors also examine how this relationship is influenced by governance mechanisms, specifically management shareholding and executive functional diversity. Furthermore, the authors explore the mediating roles of organizational complexity and performance pressure in linking entrepreneurial growth to firm misconduct. This research provides a novel perspective for understanding the impact of entrepreneurial growth on corporate ethical risks, and offers practical insights for maintaining ethical standards in firms during their pursuit of growth.

This study focuses on publicly traded, mature companies that exhibit an entrepreneurial inclination in their growth strategies, demonstrating entrepreneurial vigor through activities such as product innovation and market expansion. This exploration incorporates both theoretical and empirical approaches, scrutinizing A-share listed companies in China from 2008 to 2019. To validate the robustness of this study's findings, the authors have applied diverse methodologies such as propensity score matching, classification regression, and alternative indicator analysis.

This study found that the entrepreneurial growth-oriented strategy is positively related to firm misconduct. It also uncovers that governance mechanisms like management shareholding and executive functional diversity moderate this relationship. Moreover, organizational complexity and performance pressure partially mediate the relationship between an entrepreneurial growth strategy and firm misconduct.

For instance, more detailed categorization of corporate misconduct, based on punishment severity, could be explored. Additional characteristics like age, education, gender, and team/board diversity could help further understand the relationship between entrepreneurial growth strategy and misconduct. By addressing these limitations and exploring further avenues for research, the authors can deepen the understanding of this relationship and provide valuable insights for firms seeking to mitigate potential risks.

First, for regulators, shareholders, creditors and investors, knowing and understanding the relationship between growth-oriented strategies and corporate violations is helpful for them to scientifically evaluate the potential risks that may exist in the company, and can also carry out differentiated supervision on the company based on different types of company-oriented strategies. Second, when designing the corporate governance mechanism, listed companies should fully consider the role of management shareholding. Finally, executives should treat cross-functional experience dialectically, especially in growth oriented strategic companies.

This research provides a novel perspective for understanding the impact of entrepreneurial growth on corporate ethical risks, and offers practical insights for maintaining ethical standards in firms during their pursuit of growth.

This study stands out by examining the influence of entrepreneurial growth strategy on firm misconduct, thus enhancing previous studies that primarily centered on entrepreneurial start-ups. The authors offer a nuanced comprehension of the potential risks intrinsic to corporate entrepreneurship and highlight the crucial role of efficient governance structures in curbing corporate misbehavior while fostering entrepreneurial growth.

The purpose of this paper is to investigate the internal control disclosure (ICDISC) practices in South Asia and compare those disclosure practices across enforced setting (India) versus comply or explain setting (Pakistan and Bangladesh). Further, whether the audit firm size moderates the relationship between ICDISC practices and board & audit committee effectiveness.

To achieve these objectives, a sample of 100 non-financial companies was selected from Pakistan and India for three years’ period (2013-2015), whereas 93 companies were selected from Bangladesh based on market capitalization. The ICDISC index has been used which is based on the COSO framework.

Results of univariate analysis show that public sector companies in South Asia tend to disclose significantly more internal control information as compared to private sector companies. In terms of enforcement variable, the results of Mann–Whitney test show that companies listed in enforced setting have disclosed significantly greater extent of overall as well as individual categories of ICDISC as compared to companies listed in comply or explain setting. Based on multivariate analysis results for overall sample, it was found that board and audit committee characteristics and ownership by government have positive significant effect on ICDISC except representation of female or foreigner on audit committee which was found negatively significant. In addition to this, listing on foreign stock exchange and enforcement effect emerged as significant variables to influence ICDISC. Finally, the results of additional analysis state that the role of board and audit committee for influencing ICDISC has been moderated by the external auditor size in South Asia. In addition, enforcement variable is highly positively significant for companies having non-big four audit firm.

These results imply that enforcement variable acts as an important alternative external control mechanism when companies do not have big four audit firm as their external auditors.

This is very first study on ICDISC in South Asia which explores the effect of enforcement and governance on ICDISC practices of firms. It also contributes toward the literature that the regulation on reporting of internal control can be effective in developing country only if there is strong penalty for non-compliance by regulatory authorities.

China’s foreign aid efforts in Africa remain contentious. Chinese foreign aid tends to be different from “traditional” development assistance in that it frequently involves firms as the implementing agents of projects. Firms bring unique resources to public–private partnerships (PPPs) formed with government agencies, but their possible self-interested nature also gives rise to concerns over their development impact. Yet, on a larger scale, little is known about the characteristics of Chinese PPPs in foreign aid. Using project-level data available for 1,308 Chinese aid projects in 50 countries across Africa, the author characterizes the projects undertaken by firms and government agencies in a PPP and contrasts them to those executed by Chinese government agencies without firm involvement. This exploratory data analysis suggests that important differences apply, as Chinese PPPs tend to target different sustainable development goals (SDGs), work on the basis of distinct aid conditions, and implement projects that tend to be larger than those that are solely run by government agencies. Such observations raise important questions of an ethical, theoretical, and international nature, and warrant further research. The author develops a research agenda that aims at issues particularly important for business ethics scholars, organization theorists, and international business scholarship.

Drawing on Herzberg's motivation-hygiene perspective, this study examines the factors affecting expatriate adjustment and the relationship between expatriate adjustment and subsidiary performance of emerging market multinational enterprises (EMNEs).

Using structural equation modeling, this study tests a proposed conceptual model based on a matched dataset collected from 38 EMNEs.

The findings reveal that perceived organizational support (POS) and family adjustment are positively associated with expatriate adjustment, while remuneration and job burnout have no significant relationships with expatriate adjustment. In addition, expatriate adjustment is positively associated with the foreign subsidiary performance of EMNEs.

This study contributes to expatriate adjustment research in the EMNE context by distinguishing motivators and hygiene factors in affecting the expatriates' attitudes toward international assignments. Empirical evidence of expatriate adjustment-subsidiary performance relationship also enriches the authors’ knowledge of EMNEs' expatriation practices.

This study examines the implications of real asset liquidity for accounting conservatism. We investigate whether the liquidity of a firm’s physical assets mitigates lenders’ demand for conservatism by increasing the amount lenders can recover if the firm is liquidated, a theoretical prediction in Göx and Wagenhofer (2009).

We use an asset redeployability index as a proxy for firm-level real (physical) asset liquidity and adopt ordinary least squares (OLS) regressions in the test. We also investigate the differential impact of real asset liquidity on conservatism in two unique settings where lenders’ demand for accounting conservatism varies (loan initiation and bank deregulation).

We find that accounting conservatism decreases as real asset liquidity increases. The negative effect of real asset liquidity on conservatism increases as the quantity of the firm’s real assets increases, and the negative association is strengthened when firms face high financing constraints and have access to public debt markets. The moderating effect of real asset liquidity on lenders’ demand for conservatism increases (decreases) when real asset liquidity is more (less) important to lenders.

This study provides direct empirical evidence for the theoretical prediction in Göx and Wagenhofer (2009). Prior research shows that real asset liquidity impacts a firm’s capital structure and investment decisions (Campello and Giambona, 2013; Kim and Kung, 2017; Ortiz-Molina and Phillips, 2014; Williamson, 1988). We complement this literature by providing evidence that real asset liquidity also plays a role in financial reporting by reducing accounting conservatism.

This chapter explores the approaches to digital representation of Australian Aboriginal art and visitor engagement in museum exhibition spaces from a digital design perspective. It discusses recent developments in the fields of digital representation of Aboriginal art, immersive exhibition design and visitor engagement. Through a case study of an immersive exhibition on Australian Aboriginal art in the National Museum of Australia, Canberra, this chapter identifies how Aboriginal art can be digitally represented by appropriate immersive technologies ranging from augmented realities [ARs] and virtual realities [VRs] to mixed reality [MRs] and extended reality [XRs] for enhancing visitors’ immersive digital experience. According to the analysis, the digital representation of Aboriginal artworks needs to be conducted practically, cognitively and ontologically based on understanding Australian Aboriginal history and culture. Visitors can engage with Aboriginal art stories meaningfully through immersive exhibitions through this holistic approach.

The international business (IB) literature emphasizes knowledge sharing and knowledge hiding as part of the knowledge transfer process. However, limited studies discuss the antecedents of the two practices in the same organization in international assignments. This study aims to explore the knowledge transfer practices of expatriates in emerging economy multinational enterprises (EMNEs) conducting international assignments in developing economies and identify the reasons why expatriates share knowledge and/or hide knowledge in interaction with the local environment.

In-depth, semistructured interviews with Chinese expatriates from a Chinese state-owned multinational enterprise (MNE) operating in three African countries were conducted to obtain their experience of knowledge transfer behaviors in international assignments. Thematic analysis was used to analyze interview data.

The results show that knowledge sharing is more common than knowledge hiding in the overseas operations of EMNEs in developing economies. Cooperation requirements, corporate incentives, company support and the host country environment facilitate knowledge sharing; conversely, competitiveness and company policies are related to expatriate knowledge-hiding behaviors in other emerging economies.

This paper provides the enlightenment of Chinese MNEs on knowledge management in overseas operations in developing economies and reflects the company’s system and practice in knowledge management from the level of expatriates, as well as the role of company practices in choosing knowledge sharing or hiding behaviors.

The purpose of this paper was to develop a novel capacitive micromachined ultrasonic transducer (CMUT) reception and transmission linear array for underwater imaging at 400 kHz. Compared with traditional CMUTs, the developed transducer array offers higher electromechanical coupling coefficient and higher directivity performance.

The configuration of the newly developed CMUT reception and transmission array was determined by the authors’ previous research into new element structures with patterned top electrodes and into directivity simulation analysis. Using the Si-Silicon on insulator (Si-SOI) bonding technique and the principle of acoustic impedance matching, the CMUT array was fabricated and packaged. In addition, underwater imaging system design and testing based on the packaged CMUT 1 × 16 array were completed.

The simulation results showed that the optimized CMUT array configuration was selected. Furthermore, the designed configuration of the CMUT 1 × 16 linear array was good enough to guarantee high angular resolution. The underwater experiments were conducted to demonstrate that this CMUT array can be of great benefit in imaging applications.

Based on our research, the CMUT linear array has good directivity and good impedance matching with water and can be used for obstacle avoidance, distance measurement and imaging underwater.

This research provides a basis for CMUT directivity theory and array design. CMUT array presented in this paper has good directivity and has been applied in the underwater imaging, resulting in a huge market potential in underwater detection systems.