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The topic of impulsive buying has been studied by researchers for nearly 70 years and made a large number of valuable discoveries. However, most of the existing research studies focused on the impulse buying behavior in the context of single person shopping from the perspective of individuals and lack of research on impulse buying behavior in the context of shopping with others from the perspective of communities. Given that consumers' decision-making in the presence of others is significantly different from that when they are alone, it is necessary to probe into the internal mechanism of impulse purchase behavior in the context of shopping with others.

In total three experiments were used to test the hypothesis. Study 1 examines the differences in the motivation of impulsive desire among consumers with different impulsive traits. A total of 240 undergraduates were recruited to participate in the study. The purpose of study 2 is to examine the effect of external attribution on consumer guilt, which leads to the failure of self-control. A total of 256 undergraduate students participated in the study 2. The purpose of study 3 was to test the moderating effect of the intensity of ties on the impact of goal on impulse purchase intention. A total of 240 subjects participated in study 3.

When shopping with companions, consumers with different impulse traits have different initial impulses in the face of temptation, but they may have a similar higher willingness to buy on impulse. There are two reasons: on the one hand, consumers with high-impulsive traits produce a higher desire to buy on impulse driven by hedonistic motivation. In contrast, consumers with low-impulse traits will also have a higher impulse purchase desire driven by prosocial motivation. On the other hand, external attribution can lead to the failure of self-control and impulse purchase behavior. However, the above effects only occur when there is a strong connection between consumers.

First, this paper simulates the phenomenon of impulse purchase in the relational situation through experimental methods; if the research based on the real consumption scenario can be carried out, the research results will be more convincing. Second, whether there are other intermediary mechanisms, such as whether external attribution can affect consumers' self-control through perceived social support, need to be further tested. Finally, it is also necessary to examine the role of other regulatory variables, such as consumers' sense of power, the type of self-construct, etc., and these research clues will further enrich the research on impulsive buying in the context of relationship.

First, businesses can launch more accurate marketing strategies for consumers who are shopping together, find ways to reduce consumers' attention to their own responsibility or fault and guide them to conduct external attribution to their impulsive consumption behavior. The findings also have implications for consumers to control their own impulse purchase behavior. In addition, the results of this study can provide new insights into the government to prevent social crisis and carry out consumer education.

The key contribution of the current research is that, unlike existing studies that focus on the exploration of impulsive buying in the context of single person shopping, this study explores the internal mechanism and causal process on how consumers' impulsive buying behavior occurs when shopping with others. The authors further make a contribution to a self-control theory by demonstrating that external attribution has a negative effect on self-control in relational situations. Finally, this study also finds that the intensity of ties can moderate the impacts of focus goals on impulsive buying behavior.

In order to discover a new adsorbent that can be used to purify dye wastewater in the textile and apparel industry, a novel type of graphene oxide/gluten composite material using an improved acid bath coagulation method was synthesized, which can remove methylene blue in an aqueous environment.

After experimentally compounding different ratios of graphene oxide and gluten, the graphene oxide/gluten composite material with 20% graphene oxide content and superlative adsorption effect was chosen. The synthesized material was characterized by different techniques such as FT-IR and SEM, indicating the microstructure of the material and the success of the composite. Various factors were considered, namely, the influence of temperature, dosage, pH and contact time. The isotherms, kinetics and thermodynamic parameters were successively discussed.

The qmax value of 214.29 mg/g of the material was higher compared to the general sorbent, thus, the graphene oxide/gluten composite material was a suitable sorbent for methylene blue removal. Overall, the graphene oxide/gluten composite material can be considered as an effectual and prospective adsorbent to remove methylene blue in the textile and apparel industrial effluent.

Graphene oxide is a potentially excellent sorbent. However, the high dispersibility of GO is detrimental to adsorption, it disperses rapidly in an aqueous solution making separation and recovery difficult. The high load capacity and recyclability of gluten as a colloid make it a suitable carrier for fixing GO. Studies on the combination of GO and GT into composite adsorption material and for the removal of dyes from dyeing wastewater have not been reported. The composite material research on GO and GT can provide new ideas for the research of these kinds of materials and contribute to its wider and convenient application in wastewater treatment.

The purpose of this paper is to purify the wastewater in the garment industry.

The preparation of the calcium alginate (CA)/activated carbon (AC) composite membrane was achieved by vacuum freeze-drying and the cross-linking reaction between sodium alginate and CaCl₂. Effective parameters in the methylene blue (MB) adsorption such as temperature, dose, contact time and pH were discussed. The adsorption properties of the composite membrane were investigated by isotherm, kinetics and thermodynamic analysis. The adsorption equilibrium data were described by the adsorption isotherm Langmuir model and the Freundlich model. The pseudo-first-order, pseudo-second-order and intra-particle diffusion equations were selected to evaluate the kinetics. The thermodynamic study described that the adsorption reaction was spontaneous and exothermic.

The AC/CA membrane is an efficient and powerful adsorbent to remove MB in printing and dyeing wastewater, and provides a new idea for the selection of adsorption materials for industrial printing and dyeing wastewater.

The composite membrane research on CA and AC can provide new ideas for the research of these kinds of materials.

The paper contributes to its wider and convenientapplication in wastewater treatment.

Studies on the combination of CA and AC into adsorption membranes and for the removal of dyes from printing and dyeing wastewater have not been reported. A novel composite material is provided for treatment dyeing wastewater in garment production. The composite membrane research on CA and AC can provide new ideas for the research of these kinds of materials and contribute to its wider and convenient application in wastewater treatment.

In this paper the aim is that Aramid/alginate blended nonwoven fabrics were prepared, and the flame retardancy of the blended nonwoven fabrics was studied by thermogravimetric analysis, vertical flame test, limiting oxygen index (LOI) and cone calorimeter test.

The advantages of different fibers can be combined by blending, and the defects may be remedied. The study investigates whether incorporating alginate fibers into aramid fibers can enhance the flame retardancy and reduce the smoke production of prepared aramid/alginate blended nonwoven fabrics.

Thermogravimetric analysis indicated that alginate fibers could effectively inhibit the combustion performance of aramid fibers at a higher temperature zone, leaving more residual chars for heat isolation. And vertical flame test, LOI and cone calorimeter test testified that the incorporation of alginate fibers improved the flame retardancy and fire behaviors. When the ratio of alginate fibers for aramid/alginate blended nonwoven fabrics reached 80%, the incorporation of alginate fibers could notably decreased peak-heat release rate (54%), total heat release (THR) (29%), peak-smoke production rate (93%) and total smoke production (86%). What is more, the lower smoke production rate and lower THR of the blends vastly reduced the risk of secondary injury in fires.

This study proposes to inhibit the flue gas release of aramid fiber and enhance the flame retardant by mixing with alginate fiber, and proposes that alginate fiber can be used as a biological smoke inhibitor, as well as a flame retardant for aramid fiber.

The purpose of this study is to investigate the interactive relationship between non-farm employment and mechanization service expenditure.

The study employs an innovative two-stage probit least squares (2SPLS) model to analyze the survey data collected from 1,148 rural households in China. This model not only simultaneously estimates the impact of non-farm employment on mechanization service expenditure and the impact of mechanization service expenditure on non-farm employment, but also addresses endogeneity issues associated with these two activities.

The empirical results show that non-farm employment and mechanization service expenditure are jointly determined. In particular, the study finds that non-farm employment significantly increases mechanization service expenditure, and vice versa. The results are confirmed by an estimation that captures a dichotomous decision of mechanization service usage. The interactive effects of non-farm employment on mechanization service expenditure are heterogeneous between male and female household heads and among households with different member sizes. Further analyses reveal that (1) mechanization service expenditure increases with increasing non-farm working time; (2) local non-farm employment, rather than provincial non-farm employment, has a larger impact on mechanization service expenditure; and (3) the number of household members employed in non-farm works does not affect mechanization service expenditure significantly.

Although mechanization service markets are rapidly growing in many developing and transition countries, little is known about how service purchasing interacts with farmers' decisions to work in the non-farm sector. This study makes the first attempt by investigating the interactive effects of non-farm employment on mechanization service expenditure in rural China. The findings provide significant evidence for policymakers in China and other countries in their efforts to generate non-farm work opportunities and promote agricultural mechanization, with the aim of boosting rural development and improving farm economic performance.

The purpose of this paper is to study the impact of corporate governance on financial restatements in China, with a view to providing reference to strengthen the corporate governance and improve the quality of financial information.

The authors investigate associations between financial restatements and corporate governance via a sample of 1,147 listed companies from the period of 2002 to 2006, which includes 880 annual accounting restatements by 465 companies. Logistic model is used to regress restatement dummy variable on not only the equity and board structure, but also the quality of independent auditors. The restatements in this paper are caused by performance‐related accounting errors.

It was found that accounting misstatements related to performance could be prevented or restrained by strong internal governance, such as a board of higher percentage of outside directors and an audit committee that could oversee the accounting and financial reporting process on behalf of all shareholders, and outside governance, such as a big stockholder and a strong outside auditor from the Big4 accounting firms. However, the matched test shows the effect of audit committee on controlling restatements is endogenous, which relies on the effects of other governance factors.

In China, studies on the impact of corporate governance on financial restatements are few and the existing empirical researches show the selected samples are small, which constitute small part of the revision of accounting errors. In this paper, the data are more accurate and comprehensive than previous research and matched sample method was used to alleviate the impact of endogeneity of some explanatory variables. So, the conclusions are more reliable than in the past.

The purpose of this paper is to examine some drivers of users’ participation in online social question-and-answer (Q&A) communities based on social cognitive theory and then identify the underlying mechanism of this process.

This study developed a research model to test the proposed hypotheses, and an online survey was employed to collected data. Totally, 313 valid responses were collected, and partial least squares structural equation modeling was adopted to analyze these data.

This study empirically finds that the outcome expectations (personal outcome expectations and knowledge self-management outcome expectations) are positively related to participation in online social Q&A communities. At the same time, users’ self-efficacy positively influences their participation behaviors. It can not only directly motivate users’ participation, but also indirectly promote participation behaviors through the two dimensions of outcome expectations. Besides, perceived expertise and perceived similarity are two positive and significant environmental elements affecting users’ participation.

This study extends the understanding about how participation behaviors will be motivated in the context of online social Q&A communities. Drawing on the social cognitive theory, constructs were established based on the features of these communities. Meanwhile, some mediating effects in the motivating process were also discussed.

The purpose of this paper is to propose a debt rating index system for small industrial enterprises that significantly distinguishes the default state. This debt rating system is constructed using the F-test and correlation analysis method, with the small industrial enterprise loans of a Chinese commercial bank as the data sample. This study establishes the weighting principle for the debt scoring model: “the more significant the default state, the larger is the weight.” The debt rating system for small industrial enterprises is constructed based on the standard “the higher the debt rating, the lower is the loss given default.”

In this study, the authors selected indexes that pass the homogeneity of variance test based on the principle that a greater deviation of the default sample’s mean from the whole sample’s mean leads to greater significance in distinguishing the default samples from the non-default samples. The authors removed correlated indexes based on the results of the correlation analysis and constructed a debt rating index system for small industrial enterprises that included 23 indexes.

Among the 23 indexes, the weights of 12 quantitative indexes add up to 0.547, while the weights of the remaining 11 qualitative indexes add up to 0.453. That is, in the debt rating of the small industry enterprises, the financial indexes are not capable of reflecting all the debt situations, and the qualitative indexes play a more important role in debt rating. The weights of indexes “X17 Outstanding loans to all assets ratio” and “X59 Date of the enterprise establishment” are 0.146 and 0.133, respectively; both these are greater than 0.1, and the indexes are ranked first and second, respectively. The weights of indexes “X6 EBIT-to- current liabilities ratio,” “X13 Ratio of capital to fixed” and “X78 Legal dispute number” are between 0.07 and 0.09, these indexes are ranked third to fifth. The weights of indexes “X3 Quick ratio” and “X50 Per capital year-end savings balance of Urban and rural residents” are both 0.013, and these are the lowest ranked indexes.

The data of index i are divided into two categories: default and non-default. A greater deviation in the mean of the default sample from that of the whole sample leads to greater deviation from the non-default sample’s mean as well; thus, the index can easily distinguish the default and the non-default samples. Following this line of thought, the authors select indexes that pass the F-test for the debt rating system that identifies whether or not the sample is default. This avoids the disadvantages of the existing research in which the standard for selecting the index has nothing to do with the default state; further, this presents a new way of debt rating. When the correlation coefficient of two indexes is greater than 0.8, the index with the smaller F-value is removed because of its weaker prediction capacity. This avoids the mistake of eliminating an index that has strong ability to distinguish default and non-default samples. The greater the deviation of the default sample’s mean from the whole sample’s mean, the greater is the capability of the index to distinguish the default state. According to this rule, the authors assign a larger weight to the index that exhibits the ability to identify the default state. This is different from the existing index system, which does not take into account the ability to identify the default state.

This paper aims to discuss the academic literature on the impact of audit committee effectiveness on different outcomes (accounting, auditing, governance and economics) in China.

The authors have conducted a systematic review using the PRISMA guidelines.

The key finding is that the regulatory organisations in China, such as the China Securities Regulatory Commission (CSRC) and the State-Owned Assets Supervision and Administration Commission (SASAC), need to play the active role that is expected of them to enhance the transparency and independence of an audit committee. Also, Chinese listed companies are facing institutional barriers (CEO power, concentrated ownership and government influence) to effectively implement the imported concept within China. Research relating to the audit committee's effectiveness has focused mainly on agency and resource dependence perspectives.

China’s regulatory bodies (CSRC and SASAC) should make necessary reforms to enhance the audit committee’s effectiveness. This study also provides implications for the other settings that have imported the audit committee concept from the Anglo-American countries.

This study contributes to the literature by synthesising the prior mixed findings on audit committee literature in China and providing suggestions to the regulators and future research.

This paper aims to examine the link between audit(or) type and restatements in Egypt, a complex and multifaceted auditing market. The usual big 4 versus non-big 4 comparison is insufficient as Egypt has a unique mix of private audit firms, one governmental agency (Accountability State Authority) and mandatory/nonmandatory audit services, including single, joint and dual audits.

The study uses a sample of listed companies in Egypt and analyzes the impact of auditor type and audit type on explicit, implicit and total restatements. The study uses logistic regression model to examine the underlying relationship.

Results show no relationship between auditor type and audit quality, positive association between non-big foreign CPA firms and total/implicit restatements and mixed results for the impact of dual audits on audit quality. The study found no link between auditor type and audit quality in Egypt. Egyptian audit firms linked to non-big 4 foreign Certified Public Accounting firms were positively linked to total and implicit restatements. Joint audits did not improve audit quality and were directly related to total and explicit restatements. Dual audits showed mixed results, positively associated with implicit restatements but inversely associated with explicit restatements.

The study provides valuable insights into the complexities of the auditing market in emerging markets and offers valuable insights for stakeholders in the financial statement users, audit firms and governmental agencies.