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This paper aims to demonstrate low-temperature bonding for piezoelectric materials at temperatures well below the relevant Curie temperatures so as to avoid depolarization of the piezoelectric material during bonding.

Au-coated test samples of lead zirconate titanate (PZT) are bonded to a WC-based resonant backing layer with In–Bi eutectic material in which the In–Bi metal system is a preform or thin, evaporated layers. The bonded samples are characterized using electrical impedance spectroscopy and cross-section microscopy. The first technique verifies the integrity of polarization and reveals the quality of the bondline in a non-destructive manner, particularly looking for voids and delaminations. The latter technique is destructive but gives more precise information and an overview of the structure.

Successful low-temperature (115°C) bonding with intact PZT polarization was demonstrated. The bondlines show a layered structure of Au/Au–In intermetallic compounds (with Bi inclusions)/Au, capable of withstanding temperatures as high as 271°C before remelting occurs. For bonded samples using In–Bi preform, repeatable bonds of high quality (very little voiding) were obtained, but the bonding time is long (1 h or more). For bonded samples using evaporated thin films of In–Bi, bonding can be performed in 30 min, but the process needs further optimization to be repeatable.

Low-temperature solid-liquid interdiffusion (SLID) bonding is a novel technique, merging the fields of low-temperature solder bonding with the SLID/transient liquid phase (TLP) approach, which is normally used for much higher temperatures.

This study examines the effect of audit quality on earnings management to beat earnings targets among Chinese listed firms, taking into account the firms’ corporate social responsibility (CSR) practice.

The sample consists of all A-shares listed in the Chinese stock market from 2001 to 2019, except firms in the financial industry. Probit estimator is employed to observe the effect of audit quality, proxied by a binary variable indicating whether a firm is audited by a Big 4 audit firm, on the behavior of earnings management to beat earnings targets. Industry and year fixed effects are incorporated into the models to control for differences among industries and time periods.

The result of this study reveals that audit quality disciplines earnings management to beat earnings targets in Chinese firms. This result holds across different specification and endogeneity tests. The authors further find that auditors seem to be more tolerant to earnings-managed firms that actively disclose CSR activities. However, this moderating effect of CSR disclosure only exists among firms that manage earnings less aggressively.

The findings of this study suggest that market participants should be mindful of the earnings management phenomenon and make their investment decisions after carefully dissecting and confirming the truthfulness of firms’ financial reporting. Regulators should raise the requirement on the capacity of auditing services to ensure the quality of the audit outcome.

This study is the first to investigate the effect of audit quality on earnings management to beat earnings targets in Chinese firms. Moreover, this study pioneers in observing the moderating effect of CSR disclosure on the relationship between audit quality and earnings management.

The study aims to forecast emotional artificial intelligence’s (EAI) trajectory in libraries, provide actionable implementation recommendations and outline potential research paths. It seeks to establish ethical benchmarks, considering emotional well-being alongside informational needs. Understanding EAI in libraries becomes pivotal, envisioning libraries as empathetic, user-centric spaces.

This research uses a multifaceted approach, intertwining comprehensive literature analysis, illustrative case studies and forward-thinking assessments. It combines foundational knowledge from various academic sources, integrating real-world examples of EAI implementations in library settings. The methodology goes beyond observational analysis, scrutinizing ethical quandaries and societal impacts. It comprehensively explains EAI’s role while delineating guidelines for responsible integration and future exploration.

Integrating emotional intelligence (EI) enhances resource curation, fosters inclusive virtual learning environments and elevates continuous service enhancement in libraries. It allows tailored recommendations, emotionally perceptive virtual assistants and adaptive responses to diverse emotional needs, reshaping libraries into empathetic spaces.

Ethical considerations pose significant challenges, especially regarding privacy, security and fair usage of EAI. Libraries must mitigate biases and ensure equitable emotional services. Adapting to diverse emotional needs within library services requires a delicate balance between empathetic approaches and upholding ethical standards.

EAI revolutionizes user experiences, offering personalized, engaging interactions while ensuring ethical, inclusive library environments. Implementing EAI requires navigating biases and ethical complexities, demanding continuous refinement and using user-focused strategies.

Integrating EAI redefines the library’s role, transforming libraries into emotionally perceptive hubs catering to users’ intellectual and emotional needs. It emphasizes fairness, trust and ethical conduct in providing empathetic, inclusive services.

This research pioneers the integration of EI in libraries, offering insights into ethical frameworks, bias mitigation and user-centric approaches. It envisions libraries as empathetic, responsive spaces, enriching lives through emotional understanding and responsiveness.

By using a technology acceptance model (TAM) on survey results collected from two member schools of a Vietnamese educational institution, this study aims to uncover the key factors that affect students’ acceptance of e-learning during the Covid-19 period.

A bilingual questionnaire in English and Vietnamese was delivered. It was pre-tested on 30 participants before it was finalized. The authors first reviewed the measurement model and made adjustments to the theoretical TAM model. Then the adjusted TAM was used to investigate the relationships of the constructs in the model.

The results of the structural model show that computer self-efficacy (CSE) has a positive impact on perceived ease of use (PEOU). There is also a positive relationship between system interactivity (SI) and PEOU. Surprisingly, the authors documented that PEOU has no significant impact on students’ attitudes (ATT). The results show that SI can moderately affect ATT. Finally, it is noted that the social factor (SF) directly affects the student’s attitudes (ATT).

This study contains three limitations. First, as this study only focuses on undergraduate programs, readers should be careful in applying the findings and/or implications of this study to other education levels such as K-12, vocational training and postgraduate programs. Second, the findings are generated within the context of one type of e-learning, conducted via Google Meet. Therefore, future research is needed to provide further validation and comparison across other forms of e-learning. Finally, to further prevent the common bias problem, future research should use both five-point and seven-point Likert scales for the response options in the survey, as well as use negatively worded items. This will help prevent respondents from providing similar answers to all questions.

This study has both theoretical and practical implications. From a theoretical perspective, the study can provide a solid framework for similar studies. From a practical perspective, this study offers implications for governments and universities in the process of adopting e-learning, given that the Covid-19 pandemic is currently in its second and more dangerous wave.

Since the introduction of the outstanding web AI chat system, ChatGPT, it has caused a significant impact in both academia and the business world. Many studies have started to explore its potential applications in various fields. However, there is a lack of research from the perspective of user experience. To fill this theoretical gap and provide a theoretical basis for the operation and design of related services, this study plans to develop a set of evaluation scales for AI chat system user experience and explore the relationship between various factors and user satisfaction.

This study obtained 41 evaluation indicators through literature review and user research. Subsequently, these indicators were used as questionnaire items, combined with satisfaction metrics. A total of 515 questionnaires were distributed, and factor analysis and linear regression were employed to determine the specific elements influencing user experience and the user satisfaction model.

This study found that the factors influencing user experience are usefulness, accuracy, logical inference, interactivity, growth, anthropomorphism, convenience, credibility, ease of use, creativity, and security. Among these factors, only accuracy, anthropomorphism, creativity, and security indirectly influence satisfaction through usefulness, while the rest of the factors have a direct positive impact on user satisfaction.

This study provides constructive suggestions for the design and operation of related services and serves as a reference for future theoretical research in this area.

This study aims to explore the suitability and challenges of implementing fair value accounting (FVA) in Vietnam, an emerging/transitioning economy. While such implementation would enable convergence with International Financial Reporting Standards, standard setters and auditors have raised practical concerns about its adoption.

This qualitative study uses semi-structured interviews with regulators and auditors, together with an analysis of two fraud cases that illustrate the business environment in Vietnam. Public, private and capture theories guide the analysis.

The business and institutional environment in Vietnam creates several impediments to FVA being effectively implemented and transparently applied. Given the major challenges identified regarding the infrastructure necessary for this valuation system, the premature adoption of FVA may become a catalyst for corporate misconduct.

The findings are derived from data aggregated from two fraud cases and interviews, and as such, the results may not be generalisable to other settings. However, these findings may inform future research, particularly after the Ministry of Finance provides further guidance on the use of FVA in Vietnam.

A timely and critical examination of the challenges of implementing FVA in a transitioning economy is provided, and the two fraud cases reveal the complexities of the business environment in Vietnam.

This research gives voice to the tensions that developing countries are confronting as they seek to balance external pressures with internal constraints. The introduction of an assemblage of three theoretical lenses enables insights into contemporary issues associated with applying FVA in such settings.