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This paper aims to take the four resin as adsorbent and coal ash alkaline solution as the material and use the single factor experimental method to study absorption influence factors for each resin to absorb lithium. At the same time, the authors got the special properties of some kinds of resin and compared the test results of each resin at the optimum factors.

Because many factors affect the test, this study uses the method of comparison and control variables. This method study on the influencing factors of ion exchange resin adsorption Li⁺.

In these adsorption experiments, the basic resin adsorption effect is more obvious. The optimum adsorption conditions are as follows: resin quality is 0.1 g, the volume of fly ash solution is 100 ml, magnetic stirrer speed is 140 r/min and the adsorption time is 60 min. Under these conditions, the adsorption rate of Li⁺ could reach 25.17 per cent aluminum.

Li extracted from coal ash can not only relieve the lithium resources in short supply but can also provide a new mode to the field of coal resources in recycling economy and transition economy. At the same time, the extraction of Li resources will provide an important reserve of raw materials for the future of nuclear power plant.

As an advanced manufacturing method, additive manufacturing (AM) technology provides new possibilities for efficient production and design of parts. However, with the continuous expansion of the application of AM materials, subtractive processing has become one of the necessary steps to improve the accuracy and performance of parts. In this paper, the processing process of AM materials is discussed in depth, and the surface integrity problem caused by it is discussed.

Firstly, we listed and analyzed the characterization parameters of metal surface integrity and its influence on the performance of parts and then introduced the application of integrated processing of metal adding and subtracting materials and the influence of different processing forms on the surface integrity of parts. The surface of the trial-cut material is detected and analyzed, and the surface of the integrated processing of adding and subtracting materials is compared with that of the pure processing of reducing materials, so that the corresponding conclusions are obtained.

In this process, we also found some surface integrity problems, such as knife marks, residual stress and thermal effects. These problems may have a potential negative impact on the performance of the final parts. In processing, we can try to use other integrated processing technologies of adding and subtracting materials, try to combine various integrated processing technologies of adding and subtracting materials, or consider exploring more efficient AM technology to improve processing efficiency. We can also consider adopting production process optimization measures to reduce the processing cost of adding and subtracting materials.

With the gradual improvement of the requirements for the surface quality of parts in the production process and the in-depth implementation of sustainable manufacturing, the demand for integrated processing of metal addition and subtraction materials is likely to continue to grow in the future. By deeply understanding and studying the problems of material reduction and surface integrity of AM materials, we can better meet the challenges in the manufacturing process and improve the quality and performance of parts. This research is very important for promoting the development of manufacturing technology and achieving success in practical application.

This study examines how board gender diversity (BGD) interacts with the “tough vs tender” trait in country cultures in influencing firms' corporate social responsibility (CSR).

An extensive set of environmental, social and governance (ESG) data of 5,748 firms from 70 countries were collected from Bloomberg terminal, and national-level data on “tough vs tender” societies were collected from the official website of Hofstede. The data were analysed using hierarchical multiple regression (HMR) and bootstrapping estimation techniques.

The findings show that BGD increases the extent of firms' CSR, with a more pronounced relationship in the tender than in the tough societies. Results are consistent in traditional (p-value based HMR) and robust (confidence intervals reliant bootstrapping) estimation techniques.

This study provides empirical evidence on tough vs tender societies' moderating role in the relationship between BGD and CSR from a rounded international setting. It also raises interesting insights about the dynamics in boards' responses to institutional forces as an avenue for future research.

Constrained clustering is an important recent development in clustering literature. The goal of an algorithm in constrained clustering research is to improve the quality of clustering by making use of background knowledge. The purpose of this paper is to suggest a new perspective for constrained clustering, by finding an effective transformation of data into target space on the reference of background knowledge given in the form of pairwise must- and cannot-link constraints.

Most of existing methods in constrained clustering are limited to learn a distance metric or kernel matrix from the background knowledge while looking for transformation of data in target space. Unlike previous efforts, the author presents a non-linear method for constraint clustering, whose basic idea is to use different non-linear functions for each dimension in target space.

The outcome of the paper is a novel non-linear method for constrained clustering which uses different non-linear functions for each dimension in target space. The proposed method for a particular case is formulated and explained for quadratic functions. To reduce the number of optimization parameters, the proposed method is modified to relax the quadratic function and approximate it by a factorized version that is easier to solve. Experimental results on synthetic and real-world data demonstrate the efficacy of the proposed method.

This study proposes a new direction to the problem of constrained clustering by learning a non-linear transformation of data into target space without using kernel functions. This work will assist researchers to start development of new methods based on the proposed framework which will potentially provide them with new research topics.

This paper aims to provide a framework of the supervised hyperspectral classification, to study the traditional flowchart of hyperspectral image (HIS) analysis and processing. HSI technology has been proposed for many years, and the applications of this technology were promoted by technical advancements.

First, the properties and current situation of hyperspectral technology are summarized. Then, this paper introduces a series of common classification approaches. In addition, a comparison of different classification approaches on real hyperspectral data is conducted. Finally, this survey presents a discussion on the classification results and points out the classification development tendency.

The core of this survey is to review of the state of the art of the classification for hyperspectral images, to study the performance and efficiency of certain implementation measures and to point out the challenges still exist.

The study categorized the supervised classification for hyperspectral images, demonstrated the comparisons among these methods and pointed out the challenges that still exist.

This study aims to fabricate a multifunctional electromagnetic interference (EMI) shielding composite fabric with simultaneous high-efficiency photothermal conversion and Joule heating performances.

A multifunctional polypyrrole (PPy) hydrogel/multiwalled carbon nanotube (MWCNT)/cotton EMI shielding composite fabric (hereafter denoted as PHMC) was prepared by loading MWCNT onto tannin-treated cotton fabric, followed by in situ crosslinking-polymerization to synthesize three-dimensional (3D) conductive networked PPy hydrogel on the surface of MWCNT-coated cotton fabric.

Benefiting from the unique interconnected 3D networked conductive structure of PPy hydrogel, the obtained PHMC exhibited a high EMI-shielding effectiveness vale of 48 dB (the absorbing electromagnetic wave accounted for 84%) within a large frequency range (8.2–12.4 GHz). Moreover, the temperature of the laminated fabric reached 54°C within 900 s under 15 V, and it required more than 100 s to return to room temperature (28.7°C). When the light intensity was adjusted to 150 mW/cm², the PHMC temperature was about 38.2°C after lighting for 900 s, indicating high-efficiency electro-photothermal effect function.

This paper provides a novel strategy for designing a type of multifunctional EMI shielding composite fabric with great promise for wearable smart garments, EMI shielding and personal heating applications.

This paper aims to explore how external creditors assess firms’ financial aggressiveness in China.

Using bank loan-specific data, the authors investigate whether firms exhibit greater costs of bank loans when they engage in earnings manipulation and whether this association changes when restrictions on lenders’ compensation are promulgated.

The authors find compelling evidence that bank executives charge higher premiums on firms with accrual earnings management to compensate for additional financial risk but do not charge extra loan prices for firms conducting real earnings management (REM). The authors also find that the enactment of Robust Bank Executive Compensation (REBC) enhances the vigilance of bank executives on the overall client firms’ earnings manipulation, with the exception of REM conducted by state-owned firms.

The authors extend the current literature on the cost of external loans by focusing on bank loans and the influence of REBC. This study offers implications for policymakers in China and other emerging economics to control loan default and financial risk.

Scholars have investigated the association between executives' incentives and earnings management. Most of the extant literature focuses on equity executives' incentives, while most of the earnings management literature focuses on accrual earnings management (AEM), not real earnings management (REM). This paper investigates the association between chief executive officers’ (CEOs) and chief financial officer (CFOs) cash compensation and REM and explores who has more influence on REM, the CEO or the CFO.

The authors use the data of all listed companies on the Shanghai and Shenzhen Stock Exchanges for the period from 2009 to 2017 and ordinary least squares regression as a baseline model and the Chow test to capture whether the CEO's or the CFO's cash compensation has more influence on REM. To address potential endogeneity issues, the authors use a firm-fixed effect technique and two-stage least squares regression.

The authors find that CEOs' and CFOs' cash compensation is significantly associated with REM, suggesting that paying non-equity compensation to the CEO and CFO is negatively associated with REM. The authors also find that the CFO's cash compensation has a more significant influence on REM than the CEO's cash compensation, suggesting that the CFO's accounting and financial knowledge strengthens his or her power on the quality of financial reporting.

The study contributes to the literature of agency and contract theories by using cash-based compensation to provide strong evidence that CEO's and CFO's compensation is associated with REM. It also contributes to the earnings management literature by examining the effect of CEOs' and CFOs' cash compensation on earnings management using proxies for REM-related activities. The study also contributes to the institutional theory by providing empirical evidence on the governance role of executives' cash compensation in deterring REM. Finally, it is the first to examine the relationship between CEO's and CFO's cash compensation and REM, and the first to explore who is more influential regarding REM in emerging markets, the CEO or the CFO.

As a response to the call for investigations of the role of non-equity-based compensation in earnings management and the call to consider non-developed institutional contexts in governance research, this study extends prior studies by providing novel evidence on the relationship between CEOs' and CFOs' non-equity compensation and REM in China's emerging market. The study documents that the CFO has a greater influence on REM than the CEO does.

China is conducting an open market policy and Chinese firms are seeking independent audit services. As a result, the Chinese accounting profession is expanding at a tremendous speed, and has played an important role in economic reform. However, Chinese auditing operates in a very different environment from those experienced in Western countries. Consequently, there is considerable concern about auditor independence in China. The purpose of this paper is to examine some reasons for a lack of independence in the Chinese audit profession. We critically review empirical evidence regarding auditor practice in China. We then make some suggestions that might improve auditor independence.