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Naming practices reflect culture, language and identity considerations. This study aims to explore Chinese American naming choices, revealing nuanced and complex linguistic, cultural and pragmatic considerations for teachers of literacy.

The authors interviewed Chinese parents who are now living with their school-aged children in the USA on the naming choices of their students. By using content analysis, this study found patterns and themes from the interview data.

The findings of this study suggest Chinese parents named their US school-aged children by taking into consideration of both Mandarin and English linguistic features, traditional and pop culture and the transnational identity of their children.

The findings of this study can help teachers and teacher educators better understand the naming traditions of Chinese American families and connect these traditions to literacy instruction in the classroom. This study proposes practical suggestions suitable for both monolingual and multilingual students to explore all children’s names and help build inclusive, culturally sustaining classrooms.

This review aims to give a critical view of the wheel/rail high frequency vibration-induced vibration fatigue in railway bogie.

Vibration fatigue of railway bogie arising from the wheel/rail high frequency vibration has become the main concern of railway operators. Previous reviews usually focused on the formation mechanism of wheel/rail high frequency vibration. This paper thus gives a critical review of the vibration fatigue of railway bogie owing to the short-pitch irregularities-induced high frequency vibration, including a brief introduction of short-pitch irregularities, associated high frequency vibration in railway bogie, typical vibration fatigue failure cases of railway bogie and methodologies used for the assessment of vibration fatigue and research gaps.

The results showed that the resulting excitation frequencies of short-pitch irregularity vary substantially due to different track types and formation mechanisms. The axle box-mounted components are much more vulnerable to vibration fatigue compared with other components. The wheel polygonal wear and rail corrugation-induced high frequency vibration is the main driving force of fatigue failure, and the fatigue crack usually initiates from the defect of the weld seam. Vibration spectrum for attachments of railway bogie defined in the standard underestimates the vibration level arising from the short-pitch irregularities. The current investigations on vibration fatigue mainly focus on the methods to improve the accuracy of fatigue damage assessment, and a systematical design method for vibration fatigue remains a huge gap to improve the survival probability when the rail vehicle is subjected to vibration fatigue.

The research can facilitate the development of a new methodology to improve the fatigue life of railway vehicles when subjected to wheel/rail high frequency vibration.

This study aims to fill the research gap on the moderating effect of leadership empowerment on the relationship between relational capital and firms' innovation performance in the entrepreneurial ecosystem by addressing the following research questions: (1) How do different types of relational capital positively or negatively affect firms' innovation performance in China? (2) Does leadership empowerment play a moderating role in the above relationship?

Using data derived from the firms distributed in eastern, central and western China, the authors study the impact of relational capital, one of the dimensions of intellectual capital, on firms' innovation performance in the entrepreneurial ecosystem. Based on firms' operation process regarding the relationships with their external stakeholders, the authors divided relational capital into three aspects: trust, reciprocity and transparency. Furthermore, leadership empowerment is taken as the moderating variable in the above theoretical relationship.

There is significant evidence that trust, reciprocity and transparency have positive impact on firms' innovation performance. Leadership empowerment positively moderates the impact of trust and reciprocity on innovation performance. However, there is no significant moderating effect of leadership empowerment on the relationship between transparency and innovation performance.

In the era of the knowledge economy, the entrepreneurial ecosystem is a critical foundation for firms to improve their innovation capacity and performance, and intellectual capital is one of the most imperative drivers in terms of firms' innovation performance. Nevertheless, few studies have investigated thoroughly concerning the relationships among the entrepreneurial ecosystem, intellectual capital and innovation performance. As this study explores the relationships among the above three factors, it may have profound theoretical and practical significance for firms to extent external relationship networks, improve their innovation performance and strengthen their core competencies, which is of great significance to facilitate the construction of entrepreneurial ecosystem.

This study aims to analyze the moderating effect of managerial discretion on the relationship between cross-border knowledge search and the high-tech firms’ innovation quality in a global health emergency and addresses the following issues: the influence mechanism of different types of cross-border knowledge search on the high-tech firms’ innovation quality in a global health emergency; and the moderating role of different dimensions of manager discretion on the above relationship.

Based on the firms’ strategy selection methods, the authors divided cross-border knowledge search into three aspects, namely, breadth, depth and balance, and analyzed the impact of cross-border knowledge search on the innovation quality of high-tech firms in a global health emergency, taking managerial discretion as the moderating variable, and divided it into position rights, pay rights and operation rights according to the key rights of firms’ strategic management. Furthermore, the authors constructed a theoretical model, and for an analysis sample, the authors collected data from Chinese high-tech firms from 2013 to 2021.

The empirical results show that there is an inverted U-shaped relationship between cross-border knowledge search breadth, depth and balance and the innovation quality of high-tech firms. The position rights, pay rights and operation rights of managerial discretion have partially significant moderating effects on the relationship between cross-border knowledge search breadth, depth and balance and the high-tech firms’ innovation quality.

Considerable literature has grown around the theme of the impact of knowledge search on the firms’ innovation quality. Nevertheless, only a few studies draw on the combination of global health emergency, cross-border knowledge search and the innovation quality; in particular, no literature has analyzed the relationship between the three from the managerial discretion perspective. Exploring the above relationships has great theoretical value for enriching and improving knowledge management and innovation management theories and provides a theoretical basis and practical support for high-tech firms to face challenges of a global health emergency and to break through the innovation dilemma.

This study aims to explore the relationship between audit partner and firm industry specialization and board of director independence on the decision by Taiwanese firms to use International Financial Reporting Standards (IFRS) flexibility concerning reporting interest income and expense and dividends received in different sections of the statement of cash flows. This flexibility existed in Taiwan for the first time in 2013, the year that Taiwan switched from its own generally accepted accounting principle to IFRS.

Using 2013 data for a sample of 1,227 firms, 354 of whom changed their reporting classification, this study examined the interaction effect of board independence and partner-level and firm-level auditor industry specialization on the cash flow reporting decision using logistic regression.

The results show there is a substitute relationship between board independence and partner-level industry specialization on the change in cash flow reporting classification, but a complementary relationship between board independence and firm-level auditor specialization. Further, both partner-level and firm-level auditor industry specializations have a complementary (but negative) relationship with board independence as to whether the firm is likely to report interest expense paid in the operating or financing activities sections.

An important implication is that knowing the levels of audit firm and partner specialization and how independent the board is, is useful for researchers and regulators in investigating auditor-client relationships and understanding the influences of variables investigated here on the outcome(s) of accounting policy and regulatory changes.

This study improved the field’s understanding of the impacts of audit partner and firm specialization, board independence and relevant interactions on cash flow reporting choices.

Computer assisted audit techniques (CAATs) encompass a range of computerized techniques that internal and external auditors use to facilitate their audit objectives. One of the most important CAATs is generalized audit software (GAS), which is a class of packaged software that allows auditors to interrogate a variety of databases, application software and other sources and then conduct analyzes and audit routines on the extracted or live data. This study seeks to evaluate the nature and extent of the utilization of CAATs in financial institutions. In particular, the study establishes the extent and nature of use of GAS by bank internal auditors and their external auditors. The study is conducted with large local and international commercial banks in Singapore, a major financial center. Given the limited research on GAS in general and in the financial services sector in particular, the study uses exploratory qualitative research.

Qualitative research employing depth interviews with internal and external auditors of financial institutions.

The research finds that the extent and range of use of GAS varies widely between the institutions in the sample. Internal auditors see GAS primarily as a tool for special investigations rather than as a foundation for their regular audit work. External auditors make no use of GAS, citing the inapplicability of this class of tool to the nature of testing the financial statement assertions or the extent or quality of computerized internal controls maintained by the bank.

This is a small sample study. While the data are rich, the findings cannot necessarily be extrapolated to broader populations.

This study provides guidance on the role that CAATs play in the audit process of financial institutions that is relevant for the audit community.

This is the first in‐depth study of the application of CAATs to financial institutions.

Statistical modeling has been successfully applied to integrated circuit (IC) solder joint inspection. However, there are some inherent problems in previous statistical modeling methods. This paper aims to propose an adaptive statistical modeling method to further improve the inspection performance for IC solder joints.

First, different pixels in the IC solder joint image were modeled by different templates, each of which was composed of the hue value of the pixel and a proposed template significance factor. Then, the potential defect image was obtained by adaptive template matching and the potential defect threshold for each pixel. It was noted that the number of templates, matching distance threshold, potential defect threshold and updating rate were adaptively updated during model training. Finally, the trained statistical model was used to inspect the IC solder joints by means of defect degree.

Experimental results indicated that the proposed adaptive schemes greatly contributed to the inspection performance of statistical modeling. Also, the proposed inspection method achieved better performance compared with some state-of-the-art inspection methods.

The proposed method offers a promising approach for IC solder joint inspection, which establishes different numbers of templates constructed by pixel values and template significance factors for different pixels. Also, some important parameters were adaptively updated with the updating of the model, which contributed to the inspection performance of the model.

Smart cities show a “booming” trend both in the academia and the industry in recent years. Scholars across the world have been investigating how new technologies are applied to develop new services to the inhabitants and cities all over the world also address the “smart cities” challenges by promoting policymaking and governance. This paper aims to conduct in-depth research on smart cities by combining the study of governance policy study and information technology study.

This paper empirically mapped the trends of smart city development, outstanding scholars and hot topics about smart cities by analyzing important references using CiteSpace. The authors visualized references and topics to analyze smart city research, based on empirical data from Web of Science. Furthermore, two most important research branches – topics from smart city governance research and those from information systems (IS) research were studied, respectively.

First, the authors mapped the development of research and divided the development into three different stages. Second, the authors explored important, influential and instructive publications and publications’ attributes including authors, institutions, journals and topics. Third, the authors found there are different characteristics between the IS group and the governance group in publication situations, influential institutions, journals and authors, although the research points of the two branches are overlapping and fragmented. Finally, the authors proposed important topics, which include “internet of things (IoT)”, “big data”, “smart city systems” and “smart city management” and the authors predicted that “IoT” and “smart city challenge” would be future trends in recent years.

This study is an innovative research of its category because it visualized the development of smart city research, analyzed both governance and technology branches of smart city research synthetically using CiteSpace and forecasted future trends of smart city research by topics analysis and visualization of evolution.

This paper aims to establish the level of use of the electronic resources at the University of Venda, which is one of the previously disadvantaged universities in South Africa. It identifies the different electronic resources used at the university, determines the level of awareness and training in the use of these resources and suggests ways in which electronic resources may be enhanced. The rapid changes in the information and communication technology (ICTs) have influenced service delivery in academic libraries in terms of how information is gathered, accessed, retrieved and used. Hence, electronic resources are invaluable research tools in academic libraries in the twenty-first century.

A qualitative research methodology was adopted, and semi-structured interviews were conducted with each participant to get in-depth information. The target population was all third-year students registered with the School of Human and Social Sciences at the University of Venda. The third year undergraduate students from this particular school where chosen because statistics revealed that these students where ranked among the top in the use of computers.

The findings revealed that the level of usage of these resources by undergraduate students is elementary and limited to SABINET and EBSCO host. Undergraduate student’s level of awareness of the different electronic resources is low. They confused electronic resources to Web-based internet sources. It also revealed that the level of awareness and training in the use of these resources is still generic, as training is mostly a once off orientation at the first year.

This paper focuses on third year undergraduate students who were using computers because the researchers were interested in finding out whether students using computers were also using electronic resources. It excluded other profiles such as age, gender and computer usage behaviour of electronic resources.

Adequate use and knowledge of electronic resources at universities is instrumental towards realisation of the country’s ICT Strategy and the outcome-based education (OBE) model of teaching movement. Suggestions are made to the university, the university library, university librarians and the Library Association of South Africa on how to enhance the use of electronic resources.

It establishes the level of use of electronic resources in one of South African historically disadvantaged universities, a point of contact to other previously South African disadvantaged universities and make suggestions on how electronic resources may be enhanced. It adds to the body of knowledge on the use of electronic resources in academic libraries in South African universities.

The present study was conducted to find what practices Pune city's management institutes are following for managing their online databases. Essentially, the purpose of the research was to study librarians' awareness about the life cycle of electronic resources and how to manage their life span, so that the data in use do not go obsolete.

This experimentative study was based on a structured questionnaire designed to discover whether librarians of Pune's management institute followed the recommended six-step process in managing the life cycle of institutes' electronic resources as proposed by Jill Emery and Graham Stone in their Techniques in Electronic Resource Management (TERMS).

Our study revealed that the librarians are not following any fixed protocol and are managing electronic resources in an ad hoc manner as per their own discretion. A majority are not even aware of the six steps the TERMS model prescribed for managing electronic databases.

The limitation of the study is to find the current practices of management of electronic resources at management institutes / colleges affiliated to Savitiribai Phule Pune University. Institutes which are not subscribing any database other than databases provided by UGC-INFONET thus got excluded from the study.

A comprehensive literature review revealed that although such studies have been carried out elsewhere in the world, there is nothing specific to the Indian scenario. This study aims to plug that information gap.