Search results

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

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.

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.

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.

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.

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.

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.

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

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.

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.

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.

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.

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.

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.

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.

(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.

The purpose of this paper is to systematically analyze the literature around regulatory compliance and market manipulation in capital markets through the use of bibliometrics and propose future research directions. Under the domain of capital markets, this theme is a niche area of research where greater academic investigations are required. Most of the research is fragmented and limited to a few conventional aspects only. To address this gap, this study engages in a large-scale systematic literature review approach to collect and analyze the research corpus in the post-2000 era.

The big data corpus comprising research articles has been extracted from the scientific Scopus database and analyzed using the VoSviewer application. The literature around the subject has been presented using bibliometrics to give useful insights on the most popular research work and articles, top contributing journals, authors, institutions and countries leading to identification of gaps and potential research areas.

Based on the review, this study concludes that, even in an era of global market integration and disruptive technological advancements, many important aspects of this subject remain significantly underexplored. Over the past two decades, research has lagged behind the evolution of capital market crime and market regulations. Finally, based on the findings, the study suggests important future research directions as well as a few research questions. This includes market manipulation, market regulations and new-age technologies, all of which could be very useful to researchers in this field and generate key inputs for stock market regulators.

The limitation of this research is that it is based on Scopus database so the possibility of omission of some literature cannot be completely ruled out. More advanced machine learning techniques could be applied to decode the finer aspects of the studies undertaken so far.

Increased integration among global markets, fast-paced technological disruptions and complexity of financial crimes in stock markets have put immense pressure on market regulators. As economies and equity markets evolve, good research investigations can aid in a better understanding of market manipulation and regulatory compliance. The proposed research directions will be very useful to researchers in this field as well as generate key inputs for stock market regulators to deal with market misbehavior.

This study has adopted a period-wise broad-based scientific approach to identify some of the most pertinent gaps in the subject and has proposed practical areas of study to strengthen the literature in the said field.

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.

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.

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.

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.

Given the scarcity of studies regarding religious food as a destination attraction and limited research on tourist halal food experience, this study aims to explore and compare halal food experience perceived by Muslim and non-Muslim tourists in a non-Islamic destination.

This study was carried out in a halal food street in Yuanjia Village, China. It used a qualitative approach and interviewed 16 Muslim tourists and 20 non-Muslim tourists.

Six themes and 18 attributes of halal food experience were identified. The findings revealed that Muslim tourists saw the reassuring options and religious value of halal food as important experiences. By contrast, the experiences of abundant choices, value for money, sensory pleasure and unique charm were frequently mentioned by non-Muslim tourists. The nature of halal food, the context of China (i.e. Chinese halal food culture) and the feature of research site (i.e. food operation of Yuanjia Village) work together to create such experiences.

To the best of the authors’ knowledge, this is one of the first studies to explore and compare halal food experiences of Muslim and non-Muslim tourists in a non-Islamic country (China). This study suggests that halal food could be an appealing destination attraction, even in non-Islamic destinations. Thus, this study contributes to a better understanding of the halal food experiences and assists destination marketers in promoting halal food.

This study aims to investigate the mechanism of knowledge management within multinationals during the post COVID-19 era, with particular consideration given to the relationship between the cultural intelligence of top managers and knowledge-oriented leadership using fear of COVID-19 as a moderating factor.

Derived from upper echelons’ theory and research on knowledge management success (KMS), a theoretical model and associated hypotheses have been developed and tested. Structural equation modeling was used with statistics collected from 288 top managers and executives of multinational corporations dominated by knowledge-intensive industries through a network investigation.

Results indicate that the levels of executives’ cultural intelligence and knowledge-oriented leadership contribute to KMS, while knowledge-oriented leadership acts as a mediator between them. In addition, the fear of COVID-19 of senior executives negatively affects both the direct and mediated influence of cultural intelligence on KMS.

The current research uses an empirical approach to examine cross-border KMS. Further research is needed to develop more comprehensive measurement tools for KMS and more detailed research by further developing the subdimensions of cultural intelligence. In addition, this paper used cross-sectional research that limits the capability to establish causal relationships over time.

The research explores the “human side” of the key antecedents of KMS, fills the gap in research about the impact of cultural intelligence and knowledge-oriented leadership on the achievement of KMS, paves the way for emerging knowledge-oriented leadership from the initial phase to the mature phase and contributes to the literature on environmental uncertainty and crisis, using the COVID-19 as a representative context.

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.

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.

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.

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.

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.

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.

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.

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