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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. Specifically, it…

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 May 2024

Dangshu Wang, Zhimin Guan, Jing Wang, Menghu Chang, Licong Zhao and Xinxia Wang

This study aims to solve the problem of high output voltage fluctuation and low efficiency caused by the misalignment of the magnetic coupling structure in the wireless charging…

Abstract

Purpose

This study aims to solve the problem of high output voltage fluctuation and low efficiency caused by the misalignment of the magnetic coupling structure in the wireless charging system for electric vehicles. To address these issues, this paper proposes a dual LCC-S wireless power transfer (WPT) system based on the double-D double-layer quadrature (DDDQ) coil, which can realize the anti-misalignment constant voltage output of the system.

Design/methodology/approach

First, this paper establishes the equivalent circuit of a WPT system based on dual LCC-S compensation topology and analyzes its constant-voltage output characteristics and the relationship between system transmission efficiency and coupling coefficient. 1. Quadruple D (Ahmad et al., 2019) and double-D quadrature pad (DDQP) (Chen et al., 2019) coils have good anti-misalignment in the transverse and longitudinal directions, but the magnetic induction intensity in the center of the coils is weak, making it difficult for the receiving coil to effectively couple to the magnetic field energy. 2. Based on the double-D quadrature (DDQ) structure coil that can eliminate the mutual inductance between coupling coils and cross-coupling, Gong et al. (2022a) proposed a parameter optimized LCC-LC series-parallel hybrid topology circuit, which ensures that the output current fluctuation is controlled within 5% only when the system is misaligned within the 50% range along the X direction, achieving constant current output with anti-misalignment. The magnetic coupling structure’s finite element simulation model is established to analyze the change in magnetic induction intensity and the system’s anti-misalignment characteristics when the coil offsets along the x and y axes. Finally, an experimental prototype is developed to verify the constant voltage output performance and anti-misalignment performance of the system, and the proposed anti-misalignment system is compared with the systems in existing literature, highlighting the advantages of this design.

Findings

The experimental results show that the system can achieve a constant voltage output of 48V under a time-varying load, and the output voltage fluctuates within ±5% of the set value within the range of ±60 mm lateral misalignment and ±72 mm longitudinal misalignment.

Originality/value

Based on the dual LCC-S WPT system, the mutual inductance between the same side coils is reduced by adding decoupling coils, and the anti-misalignment characteristics and output power of the system are improved in a certain range. It is aimed at improving the stability of the system output and transmission efficiency.

Details

Circuit World, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0305-6120

Keywords

Book part
Publication date: 10 December 2015

Chun Kit Lok

Smart card-based E-payment systems are receiving increasing attention as the number of implementations is witnessed on the rise globally. Understanding of user adoption behavior…

Abstract

Smart card-based E-payment systems are receiving increasing attention as the number of implementations is witnessed on the rise globally. Understanding of user adoption behavior of E-payment systems that employ smart card technology becomes a research area that is of particular value and interest to both IS researchers and professionals. However, research interest focuses mostly on why a smart card-based E-payment system results in a failure or how the system could have grown into a success. This signals the fact that researchers have not had much opportunity to critically review a smart card-based E-payment system that has gained wide support and overcome the hurdle of critical mass adoption. The Octopus in Hong Kong has provided a rare opportunity for investigating smart card-based E-payment system because of its unprecedented success. This research seeks to thoroughly analyze the Octopus from technology adoption behavior perspectives.

Cultural impacts on adoption behavior are one of the key areas that this research posits to investigate. Since the present research is conducted in Hong Kong where a majority of population is Chinese ethnicity and yet is westernized in a number of aspects, assuming that users in Hong Kong are characterized by eastern or western culture is less useful. Explicit cultural characteristics at individual level are tapped into here instead of applying generalization of cultural beliefs to users to more accurately reflect cultural bias. In this vein, the technology acceptance model (TAM) is adapted, extended, and tested for its applicability cross-culturally in Hong Kong on the Octopus. Four cultural dimensions developed by Hofstede are included in this study, namely uncertainty avoidance, masculinity, individualism, and Confucian Dynamism (long-term orientation), to explore their influence on usage behavior through the mediation of perceived usefulness.

TAM is also integrated with the innovation diffusion theory (IDT) to borrow two constructs in relation to innovative characteristics, namely relative advantage and compatibility, in order to enhance the explanatory power of the proposed research model. Besides, the normative accountability of the research model is strengthened by embracing two social influences, namely subjective norm and image. As the last antecedent to perceived usefulness, prior experience serves to bring in the time variation factor to allow level of prior experience to exert both direct and moderating effects on perceived usefulness.

The resulting research model is analyzed by partial least squares (PLS)-based Structural Equation Modeling (SEM) approach. The research findings reveal that all cultural dimensions demonstrate direct effect on perceived usefulness though the influence of uncertainty avoidance is found marginally significant. Other constructs on innovative characteristics and social influences are validated to be significant as hypothesized. Prior experience does indeed significantly moderate the two influences that perceived usefulness receives from relative advantage and compatibility, respectively. The research model has demonstrated convincing explanatory power and so may be employed for further studies in other contexts. In particular, cultural effects play a key role in contributing to the uniqueness of the model, enabling it to be an effective tool to help critically understand increasingly internationalized IS system development and implementation efforts. This research also suggests several practical implications in view of the findings that could better inform managerial decisions for designing, implementing, or promoting smart card-based E-payment system.

Details

E-services Adoption: Processes by Firms in Developing Nations
Type: Book
ISBN: 978-1-78560-709-7

Keywords

Book part
Publication date: 7 December 2016

Abstract

Details

The World Meets Asian Tourists
Type: Book
ISBN: 978-1-78560-219-1

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: 21 February 2020

Changsheng Wang, Xiao Han, Caixia Yang, Xiangkui Zhang and Wenbin Hou

Numerous finite elements are proposed based on analytical solutions. However, it is difficult to find the solutions for complicated governing equations. This paper aims to present…

Abstract

Purpose

Numerous finite elements are proposed based on analytical solutions. However, it is difficult to find the solutions for complicated governing equations. This paper aims to present a novel formulation in the framework of assumed stress quasi-conforming method for the static and free vibration analysis of anisotropic and symmetric laminated plates.

Design/methodology/approach

Firstly, an initial stress approximation ruled by 17 parameters, which satisfies the equilibrium equations is derived to improve the performance of the constructed element. Then the stress matrix is treated as the weighted function to weaken the strain-displacement equations. Finally, the Timoshenko’s laminated composite beam functions are adopted as boundary string-net functions for strain integration.

Findings

Several numerical examples are presented to show the performance of the new element, and the results obtained are compared with other available ones. Numerical results have proved that the new element is free from shear locking and possesses high accuracy for the analysis of anisotropic and symmetric laminated plates.

Originality/value

This paper proposes a new QC element for the static and free vibration analysis of anisotropic and symmetric laminated plates. In contrast with the complicated analytical solutions of the equilibrium equations, an initial stress approximation ruled by 17 parameters is adopted here. The Timoshenkos laminated composite beam functions are introduced as boundary string-net functions for strain integration. Numerical results demonstrate the new element is free from shear locking and possesses high accuracy for the analysis of anisotropic and symmetric laminated plates.

Details

Engineering Computations, vol. 37 no. 6
Type: Research Article
ISSN: 0264-4401

Keywords

Book part
Publication date: 13 August 2018

Robert L. Dipboye

Abstract

Details

The Emerald Review of Industrial and Organizational Psychology
Type: Book
ISBN: 978-1-78743-786-9

Article
Publication date: 2 January 2018

Yue Wang, Rui Zhong and Shijie Xu

The purpose of this paper is to assess the orbital perturbation caused by the gravitational orbit–attitude coupling of spacecraft in the proximity of asteroids.

Abstract

Purpose

The purpose of this paper is to assess the orbital perturbation caused by the gravitational orbit–attitude coupling of spacecraft in the proximity of asteroids.

Design/methodology/approach

The gravitational orbit–attitude coupling perturbation (GOACP), which has been neglected before in the close-proximity orbital dynamics about asteroids, is investigated and compared with other orbital perturbations. The GOACP has its origin in the fact that the gravity acting on a non-spherical extended body is actually different from that acting on a point mass located at the body’s center of mass, which is the approximated model in the orbital dynamics. Besides, a case study of a tethered satellite system is given by numerical simulations.

Findings

It is found that the ratio of GOACP to the asteroid’s non-spherical gravity is the order of ρ/ae, where ρ is the spacecraft’s characteristic dimension and ae is the asteroid’s mean radius. It can also be seen that as ρ increases, GOACP will also increase but the solar radiation pressure (SRP) will decrease due to the decreasing area-to-mass ratio. The GOACP will be more significant than SRP at small orbital radii for a large-sized spacecraft. Based on the results by analyses and simulations, it can be concluded that GOACP needs to be considered in the orbital dynamics for a large-sized spacecraft in the proximity of a small asteroid.

Practical implications

This study is of great importance for the future asteroids missions for scientific explorations and near-Earth objects mitigation.

Originality/value

The GOACP, which has been neglected before, is revealed and studied.

Article
Publication date: 15 February 2023

Rufeng Wang, Siqi Wang and Guoqu Deng

The expansion of bike-sharing enterprises has led to a series of social problems, and due to the high breakage rate and high recycling cost of bike sharing, enterprises are…

Abstract

Purpose

The expansion of bike-sharing enterprises has led to a series of social problems, and due to the high breakage rate and high recycling cost of bike sharing, enterprises are reluctant to maintain them. Therefore, government regulation does play a leading role in maintaining bike sharing. This study’s purpose is to investigate how the government should regulate the bike-sharing enterprises that maintain bicycles.

Design/methodology/approach

Firstly, the authors assume that there is only one bike-sharing enterprise and establish a game model that the government regulates the enterprise. Furthermore, the authors extend the model to the case that there are two competing enterprises in the market. Finally, through numerical analysis, the influence of various factors on the government strategy and revenue is analyzed.

Findings

The authors find that the regulatory probability of two enterprises are regulated by the government is larger than that of one enterprise. When two bike-sharing enterprises compete without government regulation, both will choose the non-self-discipline strategy, thus falling into the Prisoner's Dilemma. If the government regulates them, then both enterprises will choose the self-discipline strategy. Finally, through numerical analysis, it is found that the self-discipline behavior of bike-sharing enterprises is related to the government regulatory probability, the cost of self-discipline, the probability of being reported and the penalties. Interestingly, the cost of government regulation will not affect the regulation probability of government.

Practical implications

This research provides a theoretical reference for the government to make the regulation strategies of bike sharing and achieve the sustainable development of bike sharing.

Originality/value

This research provides a theoretical reference for the government to make the regulation strategies of bike sharing and achieve the sustainable development of bike sharing.

Details

Kybernetes, vol. 53 no. 5
Type: Research Article
ISSN: 0368-492X

Keywords

Book part
Publication date: 6 December 2017

Ningzi Li and Qi Song

The goal of this chapter is to respond to the theoretical inquiries by scholars who are interested in how the public–private partnership (PPP) models adapt to China’s context…

Abstract

The goal of this chapter is to respond to the theoretical inquiries by scholars who are interested in how the public–private partnership (PPP) models adapt to China’s context where political power dictates economic strategies. We also want to provide suggestions to policy designers who aim to promote a sustainable investment environment for domestic and international investors. We review the literature that explains the upside and downside of PPP projects in contemporary China. (1) We classify the trajectory of PPP evolution into four phases, i.e., emergence, growth, recession and revival. (2) We note that private companies take a disadvantageous position in the partnership compared with governments and state-owned enterprises because of a lack of specialized legislation, unequal competition between private companies and state-owned enterprises and the opposition from the civic society. (3) We identify political risks as the most influential risks. Political risks also lead to the misallocation of other risks between public and private parties that contributes to the high failure rate of China’s PPP projects. Based on these findings, we recommend governments to draft specialized legislation, stabilize the political environment and provide favourable subsidies to local governments to limit the risks involved in PPP projects. We also advise private enterprises and state-owned enterprises to focus on negotiating over task and risk division with governments when they make decisions to participate in PPP projects. This full review of studies on PPP development in China provides reliable recommendations to scholars, governments and enterprises.

Details

The Emerald Handbook of Public–Private Partnerships in Developing and Emerging Economies
Type: Book
ISBN: 978-1-78714-494-1

Keywords

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