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The purpose of this study is to examine the role played by coercive, normative and mimetic pressures in stimulating timeliness of corporate internet reporting (TCIR).

This study uses content analysis technique to track the TCIR practices of top 100 non-financial companies listed on the Dhaka Stock Exchange. A disclosure index of 14 items is developed to capture the extent of TCIR. The authors collected the relevant data from multiple sources, such as corporate websites, monthly review reports and corporate annual reports for the year-end 2019. This study uses Poisson regression models to explore the association between institutional pressures and TCIR.

Consistent with the predictions of institutional isomorphism theory, the authors find that coercive isomorphic pressures through ownership by foreign investors, government, general public and connection with parent multinational corporations have positive associations with TCIR. The authors also find that normative pressures resulting from cross-directorships have positive influence on TCIR. The authors provide evidence of mimetic pressures through industry memberships (i.e. companies operating in technology-based industry) positively impacting TCIR. The additional analysis suggests that institutional pressures are rather associated with the extent of voluntary TICR and to a lesser extent to regulatory TICR.

To the best of the authors’ knowledge, this study is the first to show the positive impacts of coercive, normative and mimetic isomorphic pressures on TCIR in an emerging economy characterized by weak institutional environment and mixed prospects for TCIR.

The purpose of this article is to design and make fabrics with colorful melange yarns spun by a three-channel rotor spinning machine.

The three-channel digital rotor-spun machine controls the blending proportion by adjusting the feeding of three-primary color fiber slivers online, so that a piece of colorful yarn presents a variety of colors along the longitudinal direction where constant yarn linear density can be produced flexibly. Various fabric patterns can be produced by three-channel rotor-spun colorful melange yarn with different periods of color.

The fabric, made by the rotor-spun colorful melange yarn, is rich in color, clear in layers, soft in the hand and has a hazy three-dimensional effect. The product is environmentally friendly and saves energy.

An innovative idea to develop various colorful fabrics is proposed by combining their pattern with colorful melange yarn produced by a three-channel rotor spinning machine.

The purpose of this paper is to examine the effect of self-worth on status consumption, focusing on the mediation of self-enhancement and self-compensation and the moderation of power distance belief (PDB) in the relationship of threats to self-worth and consumer choice.

Experiments are used to collect data. Three studies are designed to test the relationship between self-worth, self-enhancement and self-compensation, PDB and status consumption. In total, 180 MBA students participate Study 1, 186 and 244 undergraduate students participate Studies 2 and 3, respectively. ANOVA and bootstrapping method are adopted to analyze the data by using SPSS version 19.0. Study 1 tests the influence of self-worth on status consumption; Study 2 examines the mediation role of self-enhancement and self-compensation; and Study 3 tests the moderation role of PDB.

Results indicate that situational self-worth perception has dual path effects on status consumption. Both improvements in – and threats to – self-worth have a positive impact on status consumption. Improvements in self-worth affect status consumption through the mediation of self-enhancement motives. Threats to self-worth affect status and non-status consumption through the mediation of the self-compensation motive. In the context of a threat to self-worth, compared with consumers with a low PDB, high-PDB consumers have higher purchase intention for status goods but not non-status goods.

In this study, improvements in – and threats to – self-worth are momentarily manipulated. The authors present one product in each experiment, but what would happen if both status goods and non-status goods were shown to participants? Which one will the authors choose under different self-worth manipulations? And how long can the effects last? These questions should be answered in future research.

This research provides a venue for marketers to introduce and advertise status goods. Marketing practitioners should establish the link between self-worth and status consumption appeals. In the Asia-Pacific markets, Confucian value is important to consumers, and high power distance is important in Confucianism. Thus when developing markets in China, international companies should emphasize Confucian values in the design of advertisements or other promotional items. Further, marketing for status goods should attach importance to the expression of their symbolic meanings.

This study contributes to the literature on self-worth and status consumption. It also explores the dual path of the effect of self-worth on status consumption. The motives of self-enhancement and self-compensation are first proposed and tested to explain the mechanism, which differentiates the study from prior work and gives a more reasonable explanation for status and compensatory consumption. The moderation role of PDB delineates the boundary for the effect of a threat to self-worth on status consumption.

Hydraulic slide valve failure often results from competing failure modes, termed competitive failure. To enhance prediction accuracy for hydraulic slide valve remaining useful life, the authors propose a method incorporating competitive failure and Monte Carlo simulation. This method allows for more accurate prediction of hydraulic slide valve remaining useful life.

In this paper, the competitive failure mode of the hydraulic slide valve is analyzed by studying the two failure modes of the hydraulic slide valve, and the prediction of the remaining useful life of the hydraulic slide valve is studied by using the sample set generated by Monte Carlo simulation and the competitive failure joint model.

The results show that the proposed prediction method based on competitive failure and Monte Carlo simulation is more accurate than the traditional Bayesian joint model prediction method when dealing with the failure mode competition phenomenon of hydraulic slide valve.

In this paper, the remaining useful life prediction of hydraulic slide valve with competitive failure characteristics is studied, which provides a new idea for the remaining useful life prediction method.

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-11-2023-0361/

This chapter examines corporate governance–related financial reporting issues in the context of globalization. Over the past few decades, the process of globalization has substantially altered the fields of corporate governance and accounting. More specifically, Anglo-American models of corporate governance and financial reporting have received increasing momentum in emerging economies, including China. However, a review of relevant studies suggests that there is limited research examining the implementation of Anglo-American concepts in various countries regardless of their growing acceptance. This monograph extends the existing literature by comprehensively investigating the adoption of internationally acceptable principles and standards in China, the largest transitional economy that has different institutional context from Anglo-American countries. In addition, the review has a number of implications for developing the theoretical framework, and determining the research methodology for the monograph.

This review aims to give a critical view of the wheel/rail high frequency vibration-induced vibration fatigue in railway bogie.

Vibration fatigue of railway bogie arising from the wheel/rail high frequency vibration has become the main concern of railway operators. Previous reviews usually focused on the formation mechanism of wheel/rail high frequency vibration. This paper thus gives a critical review of the vibration fatigue of railway bogie owing to the short-pitch irregularities-induced high frequency vibration, including a brief introduction of short-pitch irregularities, associated high frequency vibration in railway bogie, typical vibration fatigue failure cases of railway bogie and methodologies used for the assessment of vibration fatigue and research gaps.

The results showed that the resulting excitation frequencies of short-pitch irregularity vary substantially due to different track types and formation mechanisms. The axle box-mounted components are much more vulnerable to vibration fatigue compared with other components. The wheel polygonal wear and rail corrugation-induced high frequency vibration is the main driving force of fatigue failure, and the fatigue crack usually initiates from the defect of the weld seam. Vibration spectrum for attachments of railway bogie defined in the standard underestimates the vibration level arising from the short-pitch irregularities. The current investigations on vibration fatigue mainly focus on the methods to improve the accuracy of fatigue damage assessment, and a systematical design method for vibration fatigue remains a huge gap to improve the survival probability when the rail vehicle is subjected to vibration fatigue.

The research can facilitate the development of a new methodology to improve the fatigue life of railway vehicles when subjected to wheel/rail high frequency vibration.

This article explores how the social media usage affect team creative performance via transactive memory system, knowledge interaction and expertise coordination.

The study is based on the perspective of transaction memory system and expertise coordination theory. A research model was constructed and tested, involving 289 individuals from 67 distributed agile software development teams.

The results indicate that social media usage is positively correlated with transactive memory system, and social media usage and transactive memory system have positive relations to knowledge interaction and expertise coordination. Moreover, this analysis shows that knowledge interaction has a positive relationship with expertise coordination, and expertise coordination positively affects team creative performance. However, knowledge interaction has no direct relationship on team creative performance, and its indirect impact on team creative performance was fully mediated by expertise coordination. This research shows that social media usage by distributed agile software development teams can support the development of transactive memory system and promote expertise coordination. In addition, knowledge interaction alone is not enough, and expertise coordination must be achieved to increase team creative performance.

First, this paper explores the mechanism of transactive memory system in distributed Agile Software Development teams from the perspective of social media, which is different from the previous information processing theory framework that confined transactive memory system to the cognitive aspects of knowledge coding, storage and retrieval. Second, this research focuses on the knowledge interaction and expertise coordination formed by team members in the process of communication in the context of social media usage, which confirms the crucial roles of social media usage and transactive memory system in team knowledge management and team creative performance. Then, this research also shows that the development of transactive memory system in the team is indeed an important factor to promote knowledge interaction and professional expertise coordination.

This study aims to focus on the optimized design and mechanical properties of gradient triply periodic minimal surface cellular structures manufactured by selective laser melting.

Uniform and gradient IWP and primitive cellular structures have been designed by the optimized function in MATLAB, and selective laser melting technology was applied to manufacture these cellular structures. Finite element analysis was applied to optimize the pinch-off problem, and compressive tests were carried out for the evaluation of mechanical properties of gradient cellular structures.

Finite element analysis shows that the elastic modulus of IWP increased as design parameter b increased, and then decreased when parameter b is higher than 5.5. The highest elastic modulus of primitive increased by 89.2% when parameter b is 6. The compressive behavior of gradient IWP and primitive shows a layer-by-layer way, and elastic modulus and first maximum compressive strength of gradient primitive are higher than that of gradient IWP. The effective energy absorption of gradient cellular structures increased as the average porosity decreased, and the effective energy absorption of gradient primitive is about twice than that of gradient IWP.

This paper presents an optimized design method for the pinch-off problem of gradient triply periodic minimal surface cellular structures.

Recently, a new formulation has been introduced for non-local mechanics in terms of fractional calculus. Fractional calculus is a branch of mathematical analysis that studies the differential operators of an arbitrary (real or complex) order and is used successfully in various fields such as mathematics, science and engineering. The purpose of this paper is to introduce a new fractional non-local theory which may be applicable in various simple or complex mechanical problems.

In this paper (by using fractional calculus), a fractional non-local theory based on the conformable fractional derivative (CFD) definition is presented, which is a generalized form of the Eringen non-local theory (ENT). The theory contains two free parameters: the fractional parameter which controls the stress gradient order in the constitutive relation and could be an integer and a non-integer and the non-local parameter to consider the small-scale effect in the micron and the sub-micron scales. The non-linear governing equation is solved by the Galerkin and the parameter expansion methods. The non-linearity of the governing equation is due to the presence of von-Kármán non-linearity and CFD definition.

The theory has been used to study linear and non-linear free vibration of the simply-supported (S-S) and the clamped-free (C-F) nano beams and then the influence of the fractional and the non-local parameters has been shown on the linear and non-linear frequency ratio.

A new parameter of the theory (the fractional parameter) makes the modeling more fixable – this model can conclude all of integer and non-integer operators and is not limited to special operators such as ENT. In other words, it allows us to use more sophisticated mathematics to model physical phenomena. On the other hand, in the comparison of classic fractional non-local theory, the theory applicable in various simple or complex mechanical problems may be used because of simpler forms of the governing equation owing to the use of CFD definition.