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This study aims to adopt the microfoundation perspective to investigate undesirable knowledge rejection by individuals in organizations in the context of counterproductive knowledge behavior (CKB). The paper advances a conceptual framework of the conditions of knowledge rejection by individuals and their respective knowledge rejection behavior types.

This study reviews the limited literature on knowledge rejection and outline a set of antecedents leading to rejecting knowledge as well as a set of different types of knowledge rejection behaviors. This study reviews and synthesizes articles on knowledge rejection from a microfoundation perspective.

The proposed conceptual framework specifies four particular conditions for knowledge rejection and outlines four respective knowledge rejection behavior types resulting from these conditions. Recipients’ lack of capacity leads to ineptitude, lack of motivation leads to dismissal of knowledge, lack of alignment with the source leads to disruption and doubts about the validity of external knowledge lead to resistance. The authors treat these behaviors as variants of CKB, as they can hinder the productive use of knowledge resources in the organization.

Further investigation of both knowledge rejection causes and the resulting knowledge rejection behaviors will ensure a more thorough grasp of the relationships between them, both in terms of the inherent nature of these relationships and their dynamics that would likely be context-sensitive. Although this study focuses only on the individual level, future studies can conduct multi-level analyses of undesirable knowledge rejection, including team and organizational levels.

Practitioners can use the framework to identify, diagnose and manage knowledge rejection more meaningfully, accurately and purposefully in their organizations. This study offers valuable insights for managers facing undesirable knowledge rejection, and provides recommendations on how to address this behavior, improves the constructive use of knowledge resources and the effectiveness of knowledge processes in their organizations. Managers should be aware of undesirable knowledge rejection, its potential cost or concealed cost to their organizations and develop strategies to reduce or prevent it.

The paper contributes toward understanding the relatively neglected topic of knowledge rejection in the knowledge management field and offers a new way of conceptualizing the phenomenon. It proposes that there are two types of knowledge rejection – undesirable and desirable – and advances a more precise and up-to-date definition of undesirable knowledge rejection. Responding to calls for more research on CKBs, the study examines a hitherto unresearched behavior of knowledge rejection and provides a foundation for further study in this area.

From the perspective of local government tax administration, the impact of geographic dispersion on the corporate tax burden is investigated in this paper.

Using unbalanced panel data with a sample of listed companies from 2003 to 2020 in China, this paper focuses on the effect of geographic dispersion on corporate tax burden and the mechanisms.

It is found that corporate tax burden is positively related to geographic dispersion. It is also found that geographic dispersion affects the corporate tax burden by increasing the effort of local government tax administration. In addition, the relation between geographic dispersion and corporate tax burden is more pronounced for local SOEs prior to the implementation of Golden Tax Project III and in cases where local governments face stronger financial pressure to obtain revenue.

This study has important implications for the promotion of the coordinated development of the regional economy, as well as the legalization, modernization and informatization of tax administration.

The purpose of this study is to introduce the top-level design ideas and the overall architecture of earthquake early-warning system for high speed railways in China, which is based on P-wave earthquake early-warning and multiple ways of rapid treatment.

The paper describes the key technologies that are involved in the development of the system, such as P-wave identification and earthquake early-warning, multi-source seismic information fusion and earthquake emergency treatment technologies. The paper also presents the test results of the system, which show that it has complete functions and its major performance indicators meet the design requirements.

The study demonstrates that the high speed railways earthquake early-warning system serves as an important technical tool for high speed railways to cope with the threat of earthquake to the operation safety. The key technical indicators of the system have excellent performance: The first report time of the P-wave is less than three seconds. From the first arrival of P-wave to the beginning of train braking, the total delay of onboard emergency treatment is 3.63 seconds under 95% probability. The average total delay for power failures triggered by substations is 3.3 seconds.

The paper provides a valuable reference for the research and development of earthquake early-warning system for high speed railways in other countries and regions. It also contributes to the earthquake prevention and disaster reduction efforts.

The purpose of this study is to reveal the effect of nano-Al₂O₃ particle addition on the nucleation/growth kinetics, microhardness, wear resistance and corrosion resistance of Co–P–xAl₂O₃ nanocomposite plating.

The kinetics and properties of Co–P–xAl₂O₃ nanocomposite plating prepared by electroplating were investigated by electrochemical measurements, scanning electron microscopy, X-ray diffraction, X-ray photoelectron spectroscopy, Vickers microhardness measurement, SRV5 friction and wear tester and atomic force microscopy.

A 12 g/L nano-Al₂O₃ addition in the plating solution can transform the nucleation/growth kinetics of the plating from the 3D progressive model to the 3D instantaneous model. The microhardness of the plating increased with the increase of nano-Al₂O₃ content in plating. The wear resistance of the plating did not adhere strictly to Archard’s law. An even and denser corrosion product film was generated due to the finer grains, with a high corrosion resistance.

The effect of different nano-Al₂O₃ addition on the nucleation/growth kinetics and properties of Co–P–xAl₂O₃ nanocomposite plating was investigated, and an anticorrosion mechanism of Co–P–xAl₂O₃ nanocomposite plating was proposed.

The purpose of this paper is to present current state of understanding on jet electrodeposition manufacturing; to compare various experimental parameters and their implication on as deposited features; and to understand the characteristics of jet electrodeposition deposition defects and its preventive procedures through available research articles.

A systematic review has been done based on available research articles focused on jet electrodeposition and its characteristics. The review begins with a brief introduction to micro-electrodeposition and high-speed selective jet electrodeposition (HSSJED). The research and developments on how jet electrochemical manufacturing are clustered with conventional micro-electrodeposition and their developments. Furthermore, this study converges on comparative analysis on HSSJED and recent research trends in high-speed jet electrodeposition of metals, their alloys and composites and presents potential perspectives for the future research direction in the final section.

Edge defect, optimum nozzle height and controlled deposition remain major challenges in electrochemical manufacturing. On-situ deposition can be used as initial structural material for micro and nanoelectronic devices. Integration of ultrasonic, laser and acoustic source to jet electrochemical manufacturing are current trends that are promising enhanced homogeneity, controlled density and porosity with high precision manufacturing.

This paper discusses the key issue associated to high-speed jet electrodeposition process. Emphasis has been given to various electrochemical parameters and their effect on deposition. Pros and cons of variations in electrochemical parameters have been studied by comparing the available reports on experimental investigations. Defects and their preventive measures have also been discussed. This review presented a summary of past achievements and recent advancements in the field of jet electrochemical manufacturing.

Many studies have investigated dynamic positions and their importance, but there is less attention paid to how to enter more central positions. Interorganizational relationships are an important factor in network structural change. In Chinese society, firms allocate significant human, financial and material resources towards cultivating guanxi. The purpose of this study is to explore whether and how the three aspects of guanxi, namely renqing, ganqing and xinyong, can make firms more central, and to examine the mediating role of interaction.

The study used a mixed method to collect data from 256 Chinese Cops (complex product systems) firms. And, hypotheses were tested using SPSS 25.0 and AMOS 26.0.

The results indicate that renqing, ganqing and xinyong have significant positive effects on the increase in centrality, but with varying magnitudes. Additionally, the interaction was found to mediate the relationship between the three aspects of guanxi (renqing, ganqing and xinyong) and the increase in centrality.

The study provides new insights to help firms become more central by combining guanxi (renqing, ganqing and xinyong) with change in centrality, enriching the literature on network dynamics and guanxi-related research. Moreover, the study provides managers with a clear understanding of how to use guanxi to make the firm more central in situations with limited resources.

This study aims to predict the consequences associated with the propagation of the flood wave that may occur after the failure of the Taksebt dam and suggest an efficient emergency action plan for mitigation purposes.

To achieve the objectives of this study, the hydrodynamic model HEC-RAS 2D was used for the flood routing of the dam-break wave, which gave an estimate of the hydraulic characteristics downstream the Taksebt dam.

Geospatial analysis of the simulation results conducted in a geographic information system (GIS) environment showed that many residential areas are considered to be in danger in case of the Taksebt dam-break event. Based on the obtained results, an emergency actions plan was suggested to moderate the causalities in the downstream area at risk.

Overall, this study showed that the integration of 2D hydraulic modeling and GIS provides great capabilities in providing realistic view of the dam-break wave propagation that enhances assessing the associated risks and proposing appropriate mitigation measures.

Stainless-steel electromagnetic shielding (EMS) fabrics are widely applied as protective materials against electromagnetic interference (EMI). However, these fabrics primarily shield electromagnetic waves through reflection, which can lead to the formation of resonance effects that severely compromise their protective capabilities and potentially cause secondary electromagnetic pollution in the external environment.

In this paper, carbon nanotube fibers are added via spacing method to replace some stainless-steel fibers to impart absorbing properties to stainless-steel EMS fabric. The shielding effectiveness (SE) of the EMS fabrics across various polarization directions is analyzed. Additionally, a spacing arrangement for the carbon nanotube fibers is designed. The EMS fabric with carbon nanotube fibers is manufactured using a semi-automatic sample loom, and its SE is tested using a small window method test box in both vertical and horizontal polarization directions.

According to the experimental data and electromagnetic theory analysis, it is determined that when the spacing between the carbon nanotube fibers is less than a specific distance, the SE of the stainless-steel EMS fabric significantly improves. The fabric exhibits stable absorbing properties within the tested frequency range, effectively addressing the issue of secondary damage that arises from relying solely on reflective shielding. Conversely, as the spacing between the carbon nanotube fibers exceeds this distance, the SE diminishes. Notably, the SE in the vertical polarization direction is substantially higher than that in the horizontal polarization direction at the same frequency.

This study provides a new path for the development of high-performance EMS fabrics with good wave-absorption characteristics and SE.

Abusive supervision provokes subordinates’ interpersonal deviant behavior. It is, therefore, essential to explore the contingent factors of this relationship. Drawing upon gender role theory, this study aims to explore how subordinate and leader genders moderate the relationship between abusive supervision and subordinate interpersonal deviance. Furthermore, this study posits a three-way interaction effect of abusive supervision with leader and subordinate genders on interpersonal deviance.

Multisource survey data were collected from 45 supervisors and 170 subordinates in eight companies in China. The data were analyzed using the PROCESS macro in SPSS.

The results showed that the positive relationship between abusive supervision and interpersonal deviance was stronger among female leaders than male leaders. Furthermore, the authors found a three-way interaction effect between abusive supervision and leader and subordinate genders on subordinates’ interpersonal deviance. Compared with female subordinates, male subordinates engaged in significantly more interpersonal deviance when experiencing abusive supervision from a female leader than from a male leader.

The authors reveal that gender differences exist in the effect of abusive supervision on subordinates’ interpersonal deviant behavior. Furthermore, the authors demonstrate that subordinate and leader genders jointly influence the effect of abusive supervision. Finally, the findings extend the literature on gender’s moderating effects from constructive and neutral leader behaviors to destructive leader behaviors.

The purpose of this paper is to explore how variations in management’s tone within management’s discussion and analysis (MD&A) sections of 10-K reports can serve as an indicator of tax avoidance and highlight the complex relationship between such linguistic shifts and the tax avoidance decisions within firms.

The paper uses a textual analysis approach to identify linguistic cues in MD&A sections of 10-K filings related to tax avoidance, going beyond traditional quantitative measures. The study uses differences in negative word occurrences in MD&A to measure management’s tone change and examines various measures of tax avoidance. The sample covers the period from 1993 to 2017 and comprises all firms with 10-K filings available on EDGAR, totaling over 30,000 firm-year observations.

The findings indicate a complementary relationship between tax avoidance and other drivers of firm performance. When firms have more negative management’s tone, they are less willing to engage in tax avoidance and vice versa. The study’s approach with management’s tone change provides a different and statistically significant improvement in model fit for detecting tax avoidance.

This paper provides actionable insights for detecting tax avoidance through the analysis of management’s tone in corporate disclosures, offering a new tool for researchers, investors and tax authorities. It highlights the importance of linguistic cues as indicators of tax avoidance behavior, complementing traditional financial metrics.

The paper contributes to the literature by using management’s tone change as a time-varying factor to explain tax avoidance behavior. It uncovers a larger set of linguistic cues in MD&A that can be used to detect tax avoidance. This research provides a complementary approach to traditional quantitative tax avoidance measures and offers insights into the overall relationship between tax avoidance and firm performance, going beyond one-dimensional measures typically used in prior literature.