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The purpose of this paper is to examine empirically whether corporate governance mechanisms have an effect on income‐smoothing behavior in the People's Republic of China.

The sample comprises 1,358 companies listed in the Shanghai Stock Exchange and the Shenzhen Stock Market during the period 1999 to 2006. By comparing the variability of income to the variability of sales, an income smoother can be identified if income is less variable than sales.

The authors' empirical results show that income smoothing is more severe when the state is the controlling shareholder of the Chinese listed firm. Firms with more independent directors are more likely to engage in income smoothing. The governance mechanisms such as board of directors, supervisory board, audit committee, external auditors, and shareholders' participation are not effective in curtailing income smoothing in China.

For Chinese firms and especially government‐linked enterprises, the way in which they present themselves may be significant, since the image they present to potential strategic partners may be marred by suspicions of income smoothing.

The paper presents the current development of China's corporate governance system and indicates that agency conflicts between controlling shareholders and minority investors account for a significant portion of earnings management in China.

The purpose of this paper is to empirically investigate the pressures and drivers that have been experienced by Chinese manufacturing small and medium enterprises (SMEs) in terms of green supply chain management (GSCM).

The research framework and hypotheses are examined by a questionnaire survey through e-mails conducted in China in 2011. The empirical analysis is based on the data from 202 SME manufacturers in China. Validity and reliability of the items employed in the research is assessed through Cronbach’s α test. Hypotheses for the identification of GSCM pressures and drivers to SMEs as well as the differences that exist among different industrial sectors are tested by adopting descriptive statistics analysis and analysis of variance test.

This study finds that Chinese manufacturing SMEs have been under pressures from a variety of sources, including regulations, customers, suppliers and public awareness in terms of GSCM. Besides, internal drivers are also an important encouragement for SMEs to consider GSCM. Moreover, Chinese manufacturing SMEs from different industrial sectors show some differences in experiencing pressures or being motivated by drivers.

The main limitations to this paper are the relatively small sample of SMEs and the potentially overlooked variables.

Chinese manufacturing SMEs and their larger customers, as well as governments, are likely to obtain some implications from this study if they are willing to consider any GSCM initiatives throughout the supply chain.

The paper clearly explores the GSCM pressures and drivers faced by the Chinese manufacturing SMEs where the results may differ from the findings through the studies on large enterprises or SMEs in other national context.

The purpose of this paper is to assess the application of the nascent corporate opportunity doctrine in China by comparison with its well-established English counterpart; in particular, it evaluates whether the fine balance between business integrity and business efficiency has been struck.

It is argued that the scope of application of the corporate opportunity doctrine in China should be extended, and the rules on the burden of proof should be amended. Moreover, a stricter approach should be adopted by the Chinese judiciary for the purpose of protecting the company’s interests and enhancing business integrity.

This paper mainly focuses on the corporate opportunity doctrine. It does not discuss other duties of directors in detail.

It is useful for directors in balancing business integrity and business efficiency.

It is an original piece of work which assesses the corporate opportunity doctrine by making comparison with English law.

Intent detection and slot filling are two important tasks in question comprehension of a question answering system. This study aims to build a joint task model with some generalization ability and benchmark its performance over other neural network models mentioned in this paper.

This study used a deep-learning-based approach for the joint modeling of question intent detection and slot filling. Meanwhile, the internal cell structure of the long short-term memory (LSTM) network was improved. Furthermore, the dataset Computer Science Literature Question (CSLQ) was constructed based on the Science and Technology Knowledge Graph. The datasets Airline Travel Information Systems, Snips (a natural language processing dataset of the consumer intent engine collected by Snips) and CSLQ were used for the empirical analysis. The accuracy of intent detection and F1 score of slot filling, as well as the semantic accuracy of sentences, were compared for several models.

The results showed that the proposed model outperformed all other benchmark methods, especially for the CSLQ dataset. This proves that the design of this study improved the comprehensive performance and generalization ability of the model to some extent.

This study contributes to the understanding of question sentences in a specific domain. LSTM was improved, and a computer literature domain dataset was constructed herein. This will lay the data and model foundation for the future construction of a computer literature question answering system.

Under the global climate change, carbon footprint has become a hot issue at home and abroad. However, there is no consensus on the concept, measurement and application of carbon footprint.

In this paper, first, the concept and connotation of carbon footprint are reviewed; then, different methods of carbon footprint measurement are compared, and it is found that “bottom-up” life cycle assessment and “top-down” input–output analysis are applicable to different research scales.

Finally, the problems in the process of carbon footprint assessment in textile industry are analyzed and further research directions are proposed.

Analyzed and further research directions are proposed.

The purpose of this study is to investigate the influence mechanism of different interface component surface textures on the ultrasonic motor (USM) output performance.

The energy transmission mechanism of the traveling-wave ultrasonic motor 60 (TRUM-60) was numerically and experimentally investigated by fabricating dimple textures with different feature types on the friction material and the stator.

Textured friction material can increase the contact range effectively, and thus, can improve the friction characteristics of the interface and the output performance of the TRUM-60. The experimental results verified the expected influence mechanism and demonstrated that the use of either a textured friction material or stator has a very different effect on USM output performance. A textured PI-based friction material improved the TRUM-60 output performance, resulting in a maximum energy conversion efficiency of 57.11%. However, a textured stator degraded the TRUM-60 output performance, resulting in a minimum energy conversion efficiency of only 44.92%.

The results of this study provide a theoretical foundation for improved USM designs with textured interfaces.

This paper aims to present a kinematics analysis method and statics based control of the continuum robot with mortise and tenon joints to achieve better control performance of the robot.

The kinematics model is derived by the geometric analysis method under the piecewise constant curvature assumption, and the workspace and dexterity of the proposed robot are analyzed to optimize its structure parameters. Moreover, the statics model is established by the principle of virtual work, which is used to analyze the mapping relationship between the bending deformation and the applied forces/torques. To improve the control accuracy of the robot, a model-based controller is put forward.

Results of the experiments verify the feasibility of the proposed continuum structure and the correctness of the established model and the control method. The force deviation between the theoretical value and the actual value is relatively small, and the mean value of the deviation between the driving forces is only 0.46 N, which verify the established statics model and the controller.

The proposed model and motion controller can realize its accurate bending control with a few deviations, which can be used as the reference for the motion planning and dynamic model of the continuum robot.

The purpose of this paper is to study the influence mechanism of different levels of social capital (Structure holes–local network attributes and indirect ties–global network attributes) and organizational culture on the creativity of key inventors, and the role of organizational culture between social capital and creativity.

The paper tested the hypotheses with a sample of patent data accumulated from 46 firms in Chinese electronic information and automobile sectors. Negative binomial regression was used to explore the factors influencing the creativity of key inventors.

The paper discovers that structural holes are valuable social capital for the creativity of key inventors and very important in firms with a collective and conservative culture. Moreover, it also locates that key inventor are more creative in firms with an individualistic and competitive culture than those in firms with a collective and conservative culture.

This study emphasizes the influence of social capital on creativity and contributes to R&D management. It highlights structural holes are certainly important to key inventors in a collective and conservative culture, thus contradicting preceding studies that locate structural holes useful solely in an individualistic culture. This finding broadens our knowledge of the benefits of this network structure. Also, this debate challenges several basic views on structural holes currently.

Despite the fact that user participation (UP) has been highlighted as an important aspect in innovation, previous findings on its relationship with service innovation performance (SIP) are inconsistent. This study aims to investigate the relationships among UP, knowledge management capability (KMC) and SIP, especially in the digital age, inspired by the theories of knowledge-based and absorptive capacity.

Based on a sample of 252 Chinese e-commerce enterprises, this study adopts a hierarchical regression analysis and bootstrap method to test the theoretical framework and research hypotheses.

UP and KMC have positive effects on SIP, respectively. KMC plays a mediating role in the effect of UP on SIP. Furthermore, the intermediary role of KMC varies in different sub-paths between UP and SIP.

First, this study provides some explanations for inconsistent arguments on the relationship between UP and service innovation. Second, with the consideration of specific dimensions of UP and SIP, the mediation role of KMC varies in different sub-paths has been recognized, which provides a deeper understanding of the relationship between UP and SIP. Third, this study opens the discussion about how to realize SIP more effectively in the digital age, advancing theoretical and practical developments on service innovation.