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High-tech enterprises, as the national innovation powerhouses, have garnered considerable interest, particularly regarding their technological innovation capabilities. Nevertheless, prevalent research tends to spotlight the impact of individual factors on innovative behavior, with only a fraction adopting a comprehensive viewpoint, scrutinizing the causal amalgamations of precursor conditions influencing the overall innovation proficiency of high-tech enterprises.

This paper employs a hybrid approach integrating necessary condition analysis (NCA) and fuzzy-set qualitative comparative analysis (fsQCA) to examine the combinatorial effects of antecedent factors on high-tech enterprises' innovation output. Our analysis draws upon data from 46 listed Chinese high-tech enterprises. To promote technological innovation within high-tech enterprises, we introduce a novel perspective that emphasizes technological innovation networks, grounded in a network agents-structure-environment framework. These antecedents are government subsidy, tax benefits, customer concentration, purchase concentration rate, market-oriented index and innovation environment.

The findings delineate four configurational pathways leading to high innovative output and three pathways resulting in low production.

This study thereby enriches the body of knowledge around technological innovation and provides actionable policy recommendations.

Accurately evaluating fluid flow behaviors and determining permeability for deforming porous media is time-consuming and remains challenging. This paper aims to propose a novel machine-learning method for the rapid estimation of permeability of porous media at different deformation stages constrained by hydro-mechanical coupling analysis.

A convolutional neural network (CNN) is proposed in this paper, which is guided by the results of finite element coupling analysis of equilibrium equation for mechanical deformation and Boltzmann equation for fluid dynamics during the hydro-mechanical coupling process [denoted as Finite element lattice Boltzmann model (FELBM) in this paper]. The FELBM ensures the Lattice Boltzmann analysis of coupled fluid flow with an unstructured mesh, which varies with the corresponding nodal displacement resulting from mechanical deformation. It provides reliable label data for permeability estimation at different stages using CNN.

The proposed CNN can rapidly and accurately estimate the permeability of deformable porous media, significantly reducing processing time. The application studies demonstrate high accuracy in predicting the permeability of deformable porous media for both the test and validation sets. The corresponding correlation coefficients (R²) is 0.93 for the validation set, and the R² for the test set A and test set B are 0.93 and 0.94, respectively.

This study proposes an innovative approach with the CNN to rapidly estimate permeability in porous media under dynamic deformations, guided by FELBM coupling analysis. The fast and accurate performance of CNN underscores its promising potential for future applications.

The purpose of this paper is to study the high temperature oxidation behavior of Ti and C-added FeCoCrNiMn high entropy alloys (HEAs).

Cyclic oxidation method was used to obtain the oxidation kinetic profile and oxidation rate. The microstructures of the surface and cross section of the samples after oxidation were characterized by X-ray diffraction (XRD) and scanning electron microscope (SEM).

The results show that the microstructure of the alloy mainly consisted of FCC (Face-centered Cubic Structure) main phase and carbides (M₇C₃, M₂₃C₆ and TiC). With the increase of Ti and C content, the microhardness, strength and oxidation resistance of the alloy were effectively improved. After oxidation at a constant temperature of 800 °C for 100 h, the preferential oxidation of chromium in the chromium carbide determined the early formation of dense chromium oxide layers compared to the HEAs substrate, resulting in the optimal oxidation resistance of the TC30 alloy.

More precipitated CrC can preferentially oxidize and rapidly form a dense Cr₂O₃ layer early in the oxidation, which will slow down the further oxidation of the alloy.

Component positioning is an important part of aircraft assembly, aiming at the problem that it is difficult to accurately fall into the corresponding ball socket for the ball head connected with aircraft component. This study aims to propose a ball head adaptive positioning method based on impedance control.

First, a target impedance model for ball head positioning is constructed, and a reference positioning trajectory is generated online based on the contact force between the ball head and the ball socket. Second, the target impedance parameters were optimized based on the artificial fish swarm algorithm. Third, to improve the robustness of the impedance controller in unknown environments, a controller is designed based on model reference adaptive control (MRAC) theory and an adaptive impedance control model is built in the Simulink environment. Finally, a series of ball head positioning experiments are carried out.

During the positioning of the ball head, the contact force between the ball head and the ball socket is maintained at a low level. After the positioning, the horizontal contact force between the ball head and the socket is less than 2 N. When the position of the contact environment has the same change during ball head positioning, the contact force between the ball head and the ball socket under standard impedance control will increase to 44 N, while the contact force of the ball head and the ball socket under adaptive impedance control will only increase to 19 N.

In this paper, impedance control is used to decouple the force-position relationship of the ball head during positioning, which makes the entire process of ball head positioning complete under low stress conditions. At the same time, by constructing an adaptive impedance controller based on MRAC, the robustness of the positioning system under changes in the contact environment position is greatly improved.

The relationship between industrial policy and exploratory innovation is imperfect.

The authors use Chinese high-tech enterprise identification policy (HTEP) as a natural experimental group to test policy impacts, spillover effects and mechanisms of action.

First, HTEP promotes exploratory innovation. In addition, HTEP has a greater impact on non-exploratory innovation. Second, HTEP has spillover effects in two phases: HTEP (2008) and the 2016 policy reform. HTEP affects exploratory innovation in nearby non-high-tech firms, and the policy effect decreases monotonically with increasing distance from the treatment group. Third, HTEP affects innovation capacity through financing constraints, technical personnel flow and knowledge flow, which explains not only policy effects but also spillover effects. Fourth, the analysis of policy heterogeneity shows that the 2016 policy reforms reinforce the positive effect of HTEP (2008). By deducting the effects of other policies, the HTEP effect is found to be less volatile. In terms of the continuity of policy identification, continuous uninterrupted identification has a crucial impact on the improvement of firms’ innovation capacity compared to repeated certification and certification expiration. Finally, HTEP has a crowding-out effect in state-owned enterprises and large firms’ innovation.

This paper contributes to the existing literature in several ways. First, the authors enrich the literature on industrial policy through exploratory innovation research. While previous studies have focused on R&D investment and patents (Dai and Wang, 2019), exploratory innovation helps firms break away from the inherent knowledge mindset and achieve sustainable innovation. Second, few studies have explored the characteristics of industrial policies. In this paper, the authors subdivide the sample into repeated certification, continuous certification and certification expiration according to high-tech enterprise identification. In addition, the authors compare the differences in policy implementation effects between the 2016 policy reform and the 2008 policy to provide new directions for business managers and policy makers. Third, innovation factors guided by industrial policies may cluster in specific regions, which in turn manifest externalities. This is when the policy spillover effect is worth considering. This paper fills a gap in the industrial policy literature by examining the spillover effects. Finally, this paper also explores the mechanisms of policy effects from three perspectives: financing constraints, technician mobility and knowledge mobility, which can affect not only the innovation of beneficiary firms directly but also indirectly the innovation of neighboring non-beneficiary firms.

This study aims to identify the intellectual structure of expanded audit reporting (EAR), offers a quantitative summation of prominent themes, contributors and knowledge gaps and provides suggestions for further research.

This research uses various bibliometric techniques, including co-word and co-citation analysis for EAR science mapping, based on 123 papers from Scopus Database between 1991 and 2022.

The results show EAR research is focused on Audit Quality; Auditor Liability and Litigation; Communicative Value and Readability; Audit Fees; and Disclosure. Regarding EAR research, Brasel et al. (2016), article is the most cited paper, Bédard J. is the most cited author, Laval University is the most influential university, The Accounting Review is the most cited journal and USA is the leading country. Furthermore, the results show that in common law countries, in which shareholder rights and litigation risk is high, topics such as disclosure quality and audit litigation have been addressed more; and in civil legal system countries, which usually favor stakeholders’ rights, topics of gender diversity or corporate governance have been more studied.

This research has practical implications for standard setters and regulators, who can identify important, overlooked and emerging issues and consider them in future policies and standards.

This paper contributes to the literature by providing a more objective and comprehensive status of the accounting research on EAR, identifying the gaps in the literature and proposing a direction for future research to continue the discussion on the value-relevance of EAR to achieve more transparency and less audit expectation gap.

Based on the knowledge-attitude-behavior model, this study is aimed at investigating the influential mechanism underlying the purchase of green clothing by dividing this clothing category into green home-in wear and home-out wear within the context of green consumption. The mediating effects of perceived greenwashing (PG), perceived value (PV) and expected moral benefit (EMB) and the moderating effect of green clothing type (GCT) were examined.

The data for this study were collected from 366 valid samples through a between-subject design survey administered in China. Moderation analysis and mediation analysis using SPSS/PROCESS macro were applied to test the proposed hypotheses.

The results indicate that consumers' level of environmental knowledge (EKL) not only has a direct effect on purchase intention (PI) but also has an indirect effect through perceived value and expected moral benefit. However, perceived greenwashing did not play a mediating role in this relationship.

The study's findings show a moderating effect of green clothing type (green home-in wear vs green home-out wear). That is, compared to green home-out wear, the relationship between expected moral benefit and perceived greenwashing for green home-in wear had a weaker negative effect on purchase intentions.

The use of continuous fiber-reinforced filaments improves the mechanical properties obtained with the fused filament fabrication (FFF) process. Yet, there is a lack of simulation tailored tools to assist in the design for additive manufacturing of continuous fiber composites. To build such models, a precise elastic model is required. As the porosity caused by interbead voids remains an important flaw of the process, this paper aims to build an elastic model integrating this aspect.

To study the amount of porosity, which could be a failure initiator, this study proposes a two step periodic homogenization method. The first step concerns the microscopic scale with a unit cell made of fiber and matrix. The second step is at the mesoscopic scale and combines the elastic material of the first step with the interbead voids. The void content has been set as a parameter of the model. The material models predicted with the periodic homogenization were compared with experimental results.

The comparison between periodic homogenization results and tensile test results shows a fair agreement between the experimental results and that of the numerical simulation, whatever the fibers’ orientations are. Moreover, a void content reduction has been observed by increasing the crossing angle from one layer to another. An empiric law giving the porosity according to this crossing angle was created. The model and the law can be further used for design evaluation and optimization of continuous fiber-reinforced FFF.

A new elastic model considering interbead voids and its variation with the crossing angle of the fibers has been built. It can be used in simulation tools to design high performance fused filament fabricated composite parts.

Online reviews serve as valuable sources of information, reflecting tourists’ attentions, preferences and sentiments. However, although the existing research has demonstrated that incorporating online review data can enhance the performance of tourism demand forecasting models, the reliability of online review data and consumers’ decision-making process have not been given adequate attention. To address the aforementioned problem, the purpose of this study is to forecast tourism demand using online review data derived from the analysis of review helpfulness.

The authors propose a novel “identification-first, forecasting-second” framework. This framework prioritizes the identification of helpful reviews through a comprehensive analysis of review helpfulness, followed by the integration of helpful online review data into the forecasting system. Using the SARIMAX model with helpful online review data sourced from TripAdvisor, this study forecasts tourist arrivals in Hong Kong during the period from August 2012 to June 2019. The SNAÏVE/SARIMA model was used as the benchmark model. Additionally, artificial intelligence models including long short-term memory, back propagation neural network, extreme learning machine and random forest models were used to assess the robustness of the results.

The results demonstrate that online review data are subject to noise and bias, which can adversely affect the accuracy of predictions when used directly. However, by identifying helpful online reviews beforehand and incorporating them into the forecasting process, a notable enhancement in predictive performance can be realized.

First, to the best of the authors’ knowledge, this study is one of the first to focus on the data issue of online reviews on tourism arrivals forecasting. Second, this study pioneers the integration of the consumer decision-making process into the domain of tourism demand forecasting, marking one of the earliest endeavors in this area. Third, this study makes a novel attempt to identify helpful online reviews based on reviews helpfulness analysis.

Paper aims to evaluate the efficiency of traditional chitosan, nano chitosan, and chitosan nanocomposites for consolidating aged papyrus samples. Cellulose-based materials, such as papyrus sheets and paper, which are the most common types of writing supports for works of art in many museums and archive. They are subjected to different types of deterioration factors that may lead to many conservation problems. Consolidation treatment is one of the most common conservation treatments, which should have perform after much testing to select the appropriate consolidants.

This research paper aims to evaluate the resistance of traditional chitosan, nanochitosan and chitosan/zinc oxide nanocomposite as an eco-friendly papyrus strengthening. Untreated and treated papyrus was thermally aged and characterized via scanning electron microscope (SEM) and Fourier transform infrared spectroscopy (FTIR). Antimicrobial activity of the papyrus specimens was also determined against four tested pathogenic bacteria by disc diffusion method: MRSA, Staphylococcus aureus, E. coli and P. aeruginosa.

The results revealed that chitosan nanocomposite showed a remarkable enhancement of papyrus tensile properties and presence of ZnO prevents the effects of biodeterioration.

Zinc oxide nanoparticles enhance the optical properties and increase the chemical reactions between the consolidating material and the treated papyrus.