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Dissatisfaction with the current federal tax system is fostering serious interest in several tax reform plans such as a value-added tax (VAT), a flat tax, and a national retail sales tax. Recently, one of the former Republican presidential candidates, Herman Cain, initiated a 999 tax plan. As illustrated on Cain’s official website, the 999 plan intends to replace current federal taxes with a 9% business flat tax, a 9% individual flat tax, and a 9% national sales tax. We examine the distributional effects of the 999 tax plan, as well as the current system it intends to replace, under both annual income and lifetime income approaches. Global measures of progressivity and bootstrap-t confidence intervals suggest that the current federal tax system is progressive while Cain’s 999 tax plan is regressive under the annual income approach. Under the lifetime income approach, both the current federal tax system and Cain’s 999 tax plan show progressivity. However, the current federal tax system is more progressive. The findings in this study suggest that Cain’s 999 tax plan should be considered more seriously and further analysis of the 999 tax plan is warranted.

A major transformation in retail logistics over the few years is backed by enormous improvements in internet technologies. It is now easy for e-retailers to entertain delivery progression, or consumers can share use-experience with future customers and thereby reducing information asymmetry. The purpose of this paper is to investigate the effect of different signals on consumer behavior in the presence of information asymmetry, in the context of online group buying (OGB) markets in China.

Based on the lemon market theory (LMT) and signaling theory, the study develops a research model of the OGB consumers’ context in China, which is validated using data from an online survey. A total of 528 responses are used for data analysis applying structural equation modeling technique.

The findings of the study show that perceived vendor quality (PVQ) and perceived product quality (PPQ) have significantly positive effects on intention to purchase from OGB websites. PVQ is associated with perceived reputation and perceived trustworthiness (PT) of vendor, and the determinants of PPQ are quality assurance information of products, and information about mer-chants. Further, PT has a mediating effect, while asymmetry of information has a moderating effect.

The research model is valid as a generic OGB model that can be investigated in other contexts to understand the generalizability of the findings. Future research is needed to incorporate additional relevant factors (e.g. price, advertising activity/investments) that may help increase the acceptability of the model to a wide range of e-commerce contexts. Two of the control variables (gender and prior internet experience) were found to be significant; this could be further examined in future studies to determine the relative impact on each causal relationship.

Whereas prior studies in the domain of consumer service proposed different signaling mechanisms that were believed to eliminate information asymmetry from a market, the study sheds light on the effectiveness of the signals in the OGB context. This is a unique effort that applies and extends LMT and signaling theory in OGB context by theorizing the associated dimensions and their causal effects.

This paper aims to analyze the morphology transformation on the Cu₃Sn grains during the formation of full Cu₃Sn solder joints in electronic packaging.

Because of the infeasibility of analyzing the morphology transformation intuitively, a novel equivalent method is used. The morphology transformation on the Cu₃Sn grains, during the formation of full Cu₃Sn solder joints, is regarded as equivalent to the morphology transformation on the Cu₃Sn grains derived from the Cu/Sn structures with different Sn thickness.

During soldering, the Cu₃Sn grains first grew in the fine equiaxial shape in a ripening process until the critical size. Under the critical size, the Cu₃Sn grains were changed from the equiaxial shape to the columnar shape. Moreover, the columnar Cu₃Sn grains could be divided into different clusters with different growth directions. With the proceeding of soldering, the columnar Cu₃Sn grains continued to grow in a feather of the width growing at a greater extent than the length. With the growth of the columnar Cu₃Sn grains, adjacent Cu₃Sn grains, within each cluster, merged with each other. Next, the merged columnar Cu₃Sn grains, within each cluster, continued to merge with each other. Finally, the columnar Cu₃Sn grains, within each cluster, merged into one coarse columnar Cu₃Sn grain with the formation of full Cu₃Sn solder joints. The detailed mechanism, for the very interesting morphology transformation, has been proposed.

Few researchers focused on the morphology transformation of interfacial phases during the formation of full intermetallic compounds joints. To bridge the research gap, the morphology transformation on the Cu₃Sn grains during the formation of full Cu₃Sn solder joints has been studied for the first time.

Permanent magnet linear synchronous machines (PMLSMs) have large thrust ripple due to the longitudinal end effect caused by the finite length of the armature compared with rotary machines. The purpose of this paper is to analyze the influence of electric loading on thrust ripple performances based on a 12 slots/14 poles (12S/14P) PMLSM. Furthermore, the method of skewed PMs to reduce thrust ripple is investigated based on multi slices 2D finite element (FE) models.

The thrust ripple of PMLSM under open-circuit condition results from the slotting and the longitudinal end effects. Therefore, periodical model has been designed to clarify the effect of the longitudinal end effect. Under on-load condition, the thrust ripple increases and exhibits an effective component of thrust force. To analyze the thrust ripple under on-load condition, frozen permeability (FP) technique is employed. In addition, the method of skewed PMs is analyzed in this paper to obtain more smooth thrust force performance. The effectiveness of skewing accounting for skew angles, step skew numbers and slot/pole number combinations was highlighted.

The longitudinal end effect dominates the thrust ripple of PMLSM in both cases, i.e., open-circuit and on-load conditions. Under on-load condition, the second harmonic component of thrust ripple related to flux linkage harmonics increases significantly. Moreover, the effectiveness of skewed PMs is largely reduced with the increase of magnetic saturation. At last, a proper skew angle and step skew number are obtained for the conventional PMLSM with fractional-slot winding.

By 60 electrical degrees and two or three step skewed PMs, the thrust ripple can be decreased to a tolerable limite for conventional PMLSM. The thrust ripple harmonics contributed by longitudinal end effect and flux linkage harmonics are analyzed, respectively, which is beneficial to exploring other techniques such as adding end auxiliary teeth to obtain lower thrust force pulsation.

The purpose of this paper is to unveil how family involvement in management teams of private Chinese companies affects professional managers’ psychological ownership and sense of “us”, in the hopes of understanding why their devotion cannot coexist with the higher level of commitment of family managers.

This paper includes two main studies. The first uses regression to analyze survey data provided by 165 professional managers working in Chinese private companies. The second is a scenario experiment in which 106 MBA candidates participate.

The study finds that there is a negative relationship between family management involvement and professional managers’ perceived relationship closeness to owners and psychological ownership of firms. It also finds that relationship closeness fully mediates the negative influence of family management involvement on managers’ psychological ownership.

This paper contributes to both the theoretical literature and management practice. From a theoretical perspective, it connects studies in indigenous sociological psychology with new literature on psychological ownership. The paper finds that personal relationships nurture the shared psychological ownership of managers by generating a sense of “us”, providing a new theoretical explanation for its formation process. Furthermore, this study offers an explanation for the negative signal effect of family involvement in management. From a practical perspective, this study finds that family involvement in management acts as a critical boundary condition for using personal relationships to stimulate professional managers.

In this fast-changing world, digitization has become crucial to organizations, allowing decision-makers to alter corporate processes. Companies with a higher corporate social responsibility (CSR) level not only help encourage employees to focus on their goals, but they also show that they take their social responsibility seriously, which is increasingly important in today’s digital economy. So, this study aims to examine the relationship between digital transformation and CSR disclosure of Chinese A-share companies. Furthermore, this research investigates the moderating impact of governance heterogeneity, including CEO power and corporate internal control (INT) mechanisms.

This study used fixed effect estimation with robust standard errors to examine the relationship between digital transformation and CSR disclosure and the moderating effect of governance heterogeneity among Chinese A-share companies from 2010 to 2020. The whole sample consists of 17,266 firms, including 5,038 state-owned enterprise (SOE) company records and 12,228 non-SOE records. The whole sample data is collected from the China Stock Market and Accounting Research, the Chinese Research Data Services and the WIND databases.

The regression results lead us to three conclusions after classifying the sample into non-SOE and SOE groups. First, Chinese A-share businesses with greater levels of digitalization have lower CSR disclosures. Both SOE and non-SOE are consistent with these findings. Second, increasing CEO authority creates a more centralized company decision-making structure (Breuer et al., 2022; Freire, 2019), which improves the negative association between digitalization and CSR disclosure. These conclusions, however, also apply to non-SOE. Finally, INT reinforces the association between corporate digitization and CSR disclosure, which is especially obvious in SOEs. These findings are robust to alternative HEXUN CSR disclosure index. Heterogeneity analysis shows that the negative relationship between corporate digitalization and CSR disclosures is more pronounced in bigger, highly levered and highly financialized firms.

Digitalization and CSR disclosure are well studied, but few have examined their interactions from a governance heterogeneity perspective in China. Practitioners and policymakers may use these insights to help business owners implement suitable digital policies for firm development from diverse business perspectives.

This study aims to analyse the changes in the microstructure and grain orientation of the full Cu₃Sn solder joint (Cu/Cu₃Sn/Cu) during isothermal aging at 420°C.

The Cu₃Sn solder joint was fabricated through soldering Cu/Sn/Cu structure and then aged at 420°C. The microstructure evolution and grain orientation were studied by observing the cross-section and top-view surfaces of solder joints.

Original Cu₃Sn solder joint initially transformed into the full Cu₄₁Sn₁₁solder joint (Cu/Cu₄₁Sn₁₁/Cu) at 10 h and finally into the full α(Cu) solder joint (Cu/α(Cu)/Cu) at 150 h during aging. Micro-voids formed in the center of the solder joint interface during the conversion of Cu₄₁Sn₁₁to α(Cu), resulting in lower reliability of the solder joint. Cu₃Sn and Cu₄₁Sn₁₁ grains presented a column-like shape, while α(Cu) presented an irregular shape. The average grain sizes of interfacial phases first increased and then decreased during aging. Original Cu₃Sn solder joint exhibited two main textures: [100]//TD and [203]//TD. For Cu₄₁Sn₁₁, the preferred orientation of [111]//TD was found in the early nucleation stage, while the orientation of the formed full Cu₄₁Sn₁₁ solder joint was dispersed. Furthermore, α(Cu) grains exhibited {100}<100> preferred orientation.

Few researchers focused on the process of microstructure and grain orientation changes during high-temperature (> 300°C) aging of Cu₃Sn solder joint. To bridge the research gap, a high-temperature aging experiment was conducted on Cu₃Sn solder joints.

In the recent decade, social media popularity and growth have boosted the development of social commerce (SC). This study aims to explore the significant impact of guanxi (关系) elements (ganqing 感情, renqing 人情 and xinren 信任) on online purchase intentions. Furthermore, this study investigated the moderating role of social support between electronic word-of-mouth (eWOM) and online purchase intentions.

An online survey was conducted on 309 consumers who had online purchasing experience through WeChat, a famous social media application in China. Structural equational modeling was used to test all hypotheses.

The results indicate that guanxi elements are positively related to eWOM, affective attitude and online purchase intentions in SC. Additionally, social support has a significant moderating role between eWOM intention and online purchase intention.

Considering the effects of guanxi elements on eWOM affective attitude and online purchase intention in Chinese SC, online retailers are advised to carefully develop their marketing strategies to retain and attract new consumers. Furthermore, online retailers can use the findings from this study to understand the consequences when online purchase intention is strongly influenced by guanxi elements.

This research extends the current literature by applying the notion of guanxi components to the sense of SC and relating the notion of guanxi components and consumer decisions. The results show an understanding of the reality by which guanxi elements may affect the intention of eWOM sharing and boost online purchase intention.

The ageing of rural Chinese populations is challenging health and social policy, driving growth in rural nursing homes. Living environment plays a role in enhancing elderly quality of life (QoL), however, the impact of the built environment and care services are under-studied. The purpose of this paper is to investigate the influence of the built environment and care services on the QoL of elderly people within rural nursing homes in China.

A total of 242 residents of nursing home were surveyed, of which 76 percent were male and 24 percent were female. In total, 25.6 percent were aged between 60 and 69, 40.1 percent between 70 and 79, 31 percent between 80 and 89, and 3.3 percent were 90 or above. Quantitative data were analyzed through factor analysis, reliability test and multiple regression modeling.

The authors identified six built environment factors (room distance, space, barrier-free design, indoor environment, fire safety, and support facilities) and three services factors (i.e. daily care services, cleaning services, and healthcare services). QoL was measured over four dimensions: QoL, physical health, psychological health, and social relationships. Elderly QoL could be accurately predicted from room distance, space, barrier-free design, indoor environment, daily care services, and cleaning services.

Interventions in design of the built environment and the provision of care services are proposed, including dimensions of living space, heating, and provisions for qualified care providers.

This paper provides a clear picture about elderly special requirements on their built environment and healthcare services, helping architects, engineers and facilities managers understand elderly needs and improve built environment during design and operation stages.