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Open Access
Article
Publication date: 16 September 2024

Wei Xiong, Tingting Liu, Xu Zhao and Zihan Xiao

This paper explores the association between directors’ and officers’ liability insurance (D&O insurance) and management tone manipulation.

Abstract

Purpose

This paper explores the association between directors’ and officers’ liability insurance (D&O insurance) and management tone manipulation.

Design/methodology/approach

This study uses data from A-share listed non-financial companies from 2009 to 2021 as its sample for empirical tests. In addition, the study relies on text analysis and the construction of models to investigate the relationship between D&O insurance and management tone manipulation.

Findings

The authors find that the purchase of D&O insurance will lead to management tone manipulation in the “management discussion and analysis” part of companies’ annual reports, and operating risk and agent cost are the two paths for the effect. Further analysis shows that having a male CEO and employing high-quality auditors can weaken the positive impact of D&O insurance on tone manipulation.

Originality/value

This paper provides a new approach for studying the literature related to D&O insurance and management behavior, and the findings enrich our understanding of the influencing factors and the mechanism of management tone manipulation, thus revealing policy implications for further standardization of the terms and system of D&O insurance in China.

Details

China Accounting and Finance Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1029-807X

Keywords

Article
Publication date: 22 July 2024

Huili Yan, Yuzhi Wei, Chenxin Shen and Hao Xiong

Travel bragging, driven by impression management, is common on social media. However, straightforward bragging can create negative perceptions. To mitigate this, tourists often…

Abstract

Purpose

Travel bragging, driven by impression management, is common on social media. However, straightforward bragging can create negative perceptions. To mitigate this, tourists often turn to humblebragging, but its effectiveness is unclear. This study aims to examine whether humblebragging elicits more positive responses from viewers than straightforward bragging.

Design/methodology/approach

Drawing on social comparison theory and compensation theory, this paper developed a moderated mediation model to explore the impact of bragging type (bragging vs humblebragging) on viewer behavior. The model was validated through two scenario-based experiments.

Findings

The results reveal the double-sword effect of humblebragging: Humblebragging elicits stronger benign and malicious envy than bragging. Benign envy mediates the relationship between bragging type and consumption intention, while malicious envy mediates between bragging type and avoidance/gossip. Perceived deservingness moderates the effect of bragging type on envy and the mediation processes. When viewers perceive the poster’s advantage as deserving, humblebragging elicits more benign envy than bragging. When perceived as undeserving, humblebragging leads to more malicious envy.

Originality/value

This study is innovative in validating the double-edged sword effect of humblebragging and identifying perceived deservingness as a boundary condition.

Article
Publication date: 2 January 2023

Mustafa S. Al-Khazraji, S.H. Bakhy and M.J. Jweeg

The purpose of this review paper is to provide a review of the most recent advances in the field of manufacturing composite sandwich panels along with their advantages and…

Abstract

Purpose

The purpose of this review paper is to provide a review of the most recent advances in the field of manufacturing composite sandwich panels along with their advantages and limitations. The other purpose of this paper is to familiarize the researchers with the available developments in manufacturing sandwich structures.

Design/methodology/approach

The most recent research articles in the field of manufacturing various composite sandwich structures were reviewed. The review process started by categorizing the available sandwich manufacturing techniques into nine main categories according to the method of production and the equipment used. The review is followed by outlining some automatic production concepts toward composite sandwich automated manufacturing. A brief summary of the sandwich manufacturing techniques is given at the end of this article, with recommendations for future work.

Findings

It has been found that several composite sandwich manufacturing techniques were proposed in the literature. The diversity of the manufacturing techniques arises from the variety of the materials as well as the configurations of the final product. Additive manufacturing techniques represent the most recent trend in composite sandwich manufacturing.

Originality/value

This work is valuable for all researchers in the field of composite sandwich structures to keep up with the most recent advancements in this field. Furthermore, this review paper can be considered as a guideline for researchers who are intended to perform further research on composite sandwich structures.

Details

Journal of Engineering, Design and Technology , vol. 22 no. 5
Type: Research Article
ISSN: 1726-0531

Keywords

Article
Publication date: 8 July 2024

Hao Zhang, Xingwei Li and Zuoyi Ding

Although many countries are focusing on the management of construction and demolition waste (CDW) resource utilization, the effect of risk aversion of the green innovation-led…

Abstract

Purpose

Although many countries are focusing on the management of construction and demolition waste (CDW) resource utilization, the effect of risk aversion of the green innovation-led enterprise on the performance of the CDW resource utilization supply chain is unclear when considering different green innovation contexts (green innovation led by the building materials remanufacturer or by the construction waste recycler). This study aims to investigate how the level of risk aversion of the green innovation-led enterprise affects CDW resource utilization under different green innovation contexts based on contingency theory.

Design/methodology/approach

Using Stackelberg game theory, this study establishes a decision model consisting of a building materials remanufacturer, construction waste recycler and CDW production unit and investigates how the level of risk aversion of the green innovation-led enterprise under different green innovation contexts influences the performance level of the supply chain.

Findings

The conclusions are as follows. (1) For the green innovation-led enterprise, the risk-averse behaviour is always detrimental to his own profits. (2) For the follower, the profits of the construction waste recycler are negatively correlated with the level of risk aversion of the green innovation-led enterprise in the case of a small green innovation investment coefficient. If the green innovation investment coefficient is high, the opposite result is obtained. (3) When the green innovation investment coefficient is low, the total supply chain profits decrease as the level of risk aversion of the green innovation-led enterprise increases. When the green innovation investment coefficient is high, total supply chain profit shows an inverted U-shaped trend with respect to the degree of risk aversion of the green innovation-led enterprise.

Originality/value

(1) This study is the first to construct a green innovation context led by different enterprises in the CDW resource utilization supply chain, which provides a new perspective on green management and operation. (2) This study is the first to explore the operation mechanism of the CDW resource utilization supply chain based on contingency theory, which provides new evidence from the CDW resource utilization supply chain to prove contingency theory. At the same time, this study examines the interactive effects of the green innovation cost coefficient and the degree of risk aversion of green innovation-led enterprises on the performance of supply chain members, expanding the contingency theory research on contingencies affecting enterprise performance. (3) This study will guide members of the CDW resource utilization supply chain to rationally face risks and achieve optimal supply chain performance.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Open Access
Article
Publication date: 6 August 2024

Edwin Cheruiyot Kosgey, Krishnan Kanny and Festus Maina Mwangi

This study aims to understand how the facesheet size, orientation and core size influence the analytical failure mechanism mode of glass fibre reinforced polymer (GFRP)/polyvinyl…

Abstract

Purpose

This study aims to understand how the facesheet size, orientation and core size influence the analytical failure mechanism mode of glass fibre reinforced polymer (GFRP)/polyvinyl chloride (PVC) sandwich structures subjected to three-point bending. The purpose of this study was to develop failure-mode map of GFRP/PVC sandwich structures. Sandwich structures with different facesheet and core thicknesses were used to develop the failure map.

Design/methodology/approach

The sandwich structure and facesheet were fabricated using a vacuum-assisted resin infusion method with core sizes of 10, 15 and 20 mm and facesheet thicknesses of 1.5 and 3 mm and were arranged in three different orientations: angle-ply, cross-ply and quasi-isotropic. The key failure modes that occur in sandwich structures were used to predict possible failures in the developed material. Analytical equations were used in MATLAB for each observed failure mode. The probable failure modes, namely, face yielding, core shear and indentation equations, were used to construct the failure maps and were compared with the experimental data.

Findings

The boundary of the two failure modes shifts with changes in the facesheet and core thicknesses. The theoretical stiffness of sandwich panels was higher than the experimental stiffness. Based on strength-to-weight ratio, specimens E10-4, A15-8 and E20-8 exhibited the best optimum values owing to their shorter distance to the boundary lines.

Originality/value

In this study, a failure map was used to predict the possible failure modes for different GFRP facesheet orientations and thicknesses and PVC core thickness sandwich structures. Little is known about the prediction of the failure modes of unidirectional GFRP arranged in different orientations and thicknesses and PVC core thicknesses for sandwich structures. Few studies have used failure mode maps with unidirectional GFRP oriented in angle-ply, cross-ply and quasi-isotropic directions as a facesheet for sandwich structures compared to bidirectional mats. This study can serve as a guide for the correct selection of materials during the design process of sandwich structures.

Details

World Journal of Engineering, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1708-5284

Keywords

Article
Publication date: 13 August 2024

Bo Wang, Yifeng Yuan, Ke Wang and Shengli Cao

Passive chipless RFID (radio frequency identification) sensors, devoid of batteries or wires for data transmission to a signal reader, demonstrate stability in severe conditions…

Abstract

Purpose

Passive chipless RFID (radio frequency identification) sensors, devoid of batteries or wires for data transmission to a signal reader, demonstrate stability in severe conditions. Consequently, employing these sensors for metal crack detection ensures ease of deployment, longevity and reusability. This study aims to introduce a chipless RFID sensor design tailored for detecting metal cracks, emphasizing tag reusability and prolonged service life.

Design/methodology/approach

The passive RFID sensor is affixed to the surface of the aluminum plate under examination, positioned over the metal cracks. These cracks alter the electrical length of the sensor, thereby influencing its amplitude-frequency characteristics. Hence, the amplitude-frequency profile generated by various metal cracks can effectively ascertain the occurrence and orientation of the cracks.

Findings

Simulation and experimental results show that the proposed crack sensing tag produces different frequency amplitude changes for four directions of cracks and can recognize the crack direction. The sensor has a small size and simple structure, which makes it easy to deploy.

Originality/value

This research aims to deploy crack detection on metallic surfaces using passive chipless RFID sensors, analyze the amplitude-frequency characteristics of crack formation and distinguish cracks of varying widths and orientations. The designed sensor boasts a straightforward structural design, facilitating ease of deployment, and offers a degree of reusability.

Details

Sensor Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0260-2288

Keywords

Article
Publication date: 22 August 2024

Jiawei Liu, Zi Xiong, Yi Jiang, Yongqiang Ma, Wei Lu, Yong Huang and Qikai Cheng

Fine-tuning pre-trained language models (PLMs), e.g. SciBERT, generally require large numbers of annotated data to achieve state-of-the-art performance on a range of NLP tasks in…

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Abstract

Purpose

Fine-tuning pre-trained language models (PLMs), e.g. SciBERT, generally require large numbers of annotated data to achieve state-of-the-art performance on a range of NLP tasks in the scientific domain. However, obtaining fine-tuning data for scientific NLP tasks is still challenging and expensive. In this paper, the authors propose the mix prompt tuning (MPT), which is a semi-supervised method aiming to alleviate the dependence on annotated data and improve the performance of multi-granularity academic function recognition tasks.

Design/methodology/approach

Specifically, the proposed method provides multi-perspective representations by combining manually designed prompt templates with automatically learned continuous prompt templates to help the given academic function recognition task take full advantage of knowledge in PLMs. Based on these prompt templates and the fine-tuned PLM, a large number of pseudo labels are assigned to the unlabelled examples. Finally, the authors further fine-tune the PLM using the pseudo training set. The authors evaluate the method on three academic function recognition tasks of different granularity including the citation function, the abstract sentence function and the keyword function, with data sets from the computer science domain and the biomedical domain.

Findings

Extensive experiments demonstrate the effectiveness of the method and statistically significant improvements against strong baselines. In particular, it achieves an average increase of 5% in Macro-F1 score compared with fine-tuning, and 6% in Macro-F1 score compared with other semi-supervised methods under low-resource settings.

Originality/value

In addition, MPT is a general method that can be easily applied to other low-resource scientific classification tasks.

Details

The Electronic Library , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0264-0473

Keywords

Open Access
Article
Publication date: 7 May 2024

Hyun Soo Doh and Guanhao Feng

This paper develops a debt-run model to study the effects of liquidity injections on debt markets in the presence of a renegotiation option. In the model, creditors decide when to…

Abstract

This paper develops a debt-run model to study the effects of liquidity injections on debt markets in the presence of a renegotiation option. In the model, creditors decide when to withdraw their funding and equityholders can renegotiate the contract terms of debt. We show that when equityholders have a large bargaining power, liquidity injections into distressed firms can rather cause more aggressive runs from their creditors, hurting the debt value. This outcome occurs because equityholders can strategically utilize the renegotiation option as a bankruptcy threat, pushing down the debt value below the potential liquidation value of the firm. In such a scenario, a deterred default resulting from emergency capital injections could be detrimental to creditors.

Details

Journal of Derivatives and Quantitative Studies: 선물연구, vol. 32 no. 3
Type: Research Article
ISSN: 1229-988X

Keywords

Article
Publication date: 25 July 2024

Wei-Chao Yang, Guo-Zhi Li, E Deng, De-Hui Ouyang and Zhi-Peng Lu

Sustainable urban rail transit requires noise barriers. However, these barriers’ durability varies due to the differing aerodynamic impacts they experience. The purpose of this…

Abstract

Purpose

Sustainable urban rail transit requires noise barriers. However, these barriers’ durability varies due to the differing aerodynamic impacts they experience. The purpose of this paper is to investigate the aerodynamic discrepancies of trains when they meet within two types of rectangular noise barriers: fully enclosed (FERNB) and semi-enclosed with vertical plates (SERNBVB). The research also considers the sensitivity of the scale ratio in these scenarios.

Design/methodology/approach

A 1:16 scaled moving model test analyzed spatiotemporal patterns and discrepancies in aerodynamic pressures during train meetings. Three-dimensional computational fluid dynamics models, with scale ratios of 1:1, 1:8 and 1:16, used the improved delayed detached eddy simulation turbulence model and slip grid technique. Comparing scale ratios on aerodynamic pressure discrepancies between the two types of noise barriers and revealing the flow field mechanism were done. The goal is to establish the relationship between aerodynamic pressure at scale and in full scale.

Findings

The aerodynamic pressure on SERNBVB is influenced by the train’s head and tail waves, whereas for FERNB, it is affected by pressure wave and head-tail waves. Notably, SERNBVB's aerodynamic pressure is more sensitive to changes in scale ratio. As the scale ratio decreases, the aerodynamic pressure on the noise barrier gradually increases.

Originality/value

A train-meeting moving model test is conducted within the noise barrier. Comparison of aerodynamic discrepancies during train meets between two types of rectangular noise barriers and the relationship between the scale and the full scale are established considering the modeling scale ratio.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 34 no. 9
Type: Research Article
ISSN: 0961-5539

Keywords

Article
Publication date: 6 May 2024

Shaobo Wei, Chengnan Deng, Hua Liu and Xiayu Chen

Based on resource dependence theory (RDT) and transaction cost theory (TCT), we aim to investigate the relationship between supply chain concentration and firm performance. Based…

Abstract

Purpose

Based on resource dependence theory (RDT) and transaction cost theory (TCT), we aim to investigate the relationship between supply chain concentration and firm performance. Based on the resource-based perspective, we further investigate the moderating effect of marketing and operational capabilities on the relationship between supply chain concentration and firm performance.

Design/methodology/approach

Based on data from 2,082 firms with 8,371 observations from 2008 to 2020 in China, we use stochastic frontier analysis to calculate marketing capability and operational capability and use multinational regressions to test our research model.

Findings

We find a U-shaped relationship between supplier concentration and firm performance; there is also a U-shaped relationship between customer concentration and firm performance. In addition, the relationship between supplier concentration and firm financial performance is strengthened by the firm’s marketing capability, and the relationship between customer concentration and firm financial performance is weakened by the firm’s operational capability.

Originality/value

Drawing from RDT and TCT, this study extends the research on the impact of supply chain concentration on firm performance. The study finds that supply chain concentration and firm performance have a nonlinear relationship, and it is further moderated by marketing capability and operational capability, providing insights for managers.

Details

Journal of Enterprise Information Management, vol. 37 no. 4
Type: Research Article
ISSN: 1741-0398

Keywords

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