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The study aims to investigate the anticorrosion performance of epoxy coatings using modified cerium oxide (CeO₂) by terephthalic acid (CeO₂-t) and fumaric acid (CeO₂-f) as corrosion inhibitors.

The chemical state of CeO₂-t, and CeO₂-f were analyzed by infrared radiation (IR) and X-ray diffraction (XRD). The effect of different inhibitors on the coating properties was analyzed by neutral salt spray tests (NSST) and electrochemical impedance spectroscopy (EIS).

The results of IR and XRD illustrate that the modification of CeO₂ was successful, and fumaric acid underwent a ring-opening reaction with epoxy resin (EP) in the coatings. The results of NSST and EIS showed that the coatings containing CeO₂-f exhibited the best anticorrosion performance.

CeO₂ is an effective inhibitor of the organic coatings. When surface modified, it is chemically bonded to EP, enhancing the anticorrosion performance of EP.

There is growing empirical evidence that firm heterogeneity is technologically non-neutral. This chapter extends the Gandhi, Navarro, and Rivers (2020) proxy variable framework for structurally identifying production functions to a more general case when latent firm productivity is multi-dimensional, with both factor-neutral and (biased) factor-augmenting components. Unlike alternative methodologies, the proposed model can be identified under weaker data requirements, notably, without relying on the typically unavailable cross-sectional variation in input prices for instrumentation. When markets are perfectly competitive, point identification is achieved by leveraging the information contained in static optimality conditions, effectively adopting a system-of-equations approach. It is also shown how one can partially identify the non-neutral production technology in the traditional proxy variable framework when firms have market power.

The study seeks to evaluate the extent and quality of environmental reporting following a longitudinal analysis and covering a wide spectrum of industries in a single frame. The study also attempts to identify the set of most favored environmental reporting items by firms and items which are least disclosed. Furthermore, the study attempts to test whether certain corporate attributes such as firm size, age of the firm, leverage ratio, profitability, presence of independent directors in the board and gender diversity have any influencing power over environmental disclosure practices. The whole study has been carried out from legitimacy theory setting.

The study follows longitudinal analysis to identify the extent and quality of environmental disclosures. A self-constructed checklist of 12 environmental reporting items has been developed analyzing the annual report and content analysis method is followed to measure the extent and quality of environmental disclosures and identify environmental reporting items which are mostly disclosed and which are least disclosed. The study further uses panel data regression analysis to investigate whether certain corporate attributes have any impact on environmental disclosures using multiple linear regression. Total of 345 annual reports of listed financial and nonfinancial institutions have been observed in this study ranging from 2015 to 2019.

The key finding suggests that strict enforcement of Green Banking Rules 2011 fosters country’s commercial banks to invest more to protect the environment and commercial banks encourage nonfinancial institutions for environmental performance and related disclosures through finance. Therefore, almost 50% of sample firms disclose their environmental performance through reporting in either narrative, quantitative or monetary format which was only 2.23% in the last decade. Findings also reveal that tree plantation is the most reported environment disclosure followed by investment in renewable energy and green infrastructural projects and the least reported items are fund allocation for climatic changes and carbon management policy. Further analysis shows that firm size and leverage ratio both have positive impact on environmental reporting.

An in-depth analysis may be conducted to identify why certain environmental items are least disclosed such as fund allotment for climatic changes, carbon management policy, etc. and how corporations may earn social appreciation and motivation by investing in those least preferred items in legitimacy theory setting. Future research may also take into consideration other corporate attributes which are not considered in the study.

The study conducted an in-depth analysis to understand the most favored form of environmental disclosures (narrative/quantitative/monetary) and their extent after incorporation of regulatory guidelines, which is the first of its kind in the research of environmental disclosures. The study indeed contributes to the documentation of environmental reporting in the context of a developing country where there is a lack of longitudinal analysis from the lens of legitimacy theory. Moreover, a wide spectrum of industries has been taken into consideration which facilitates the generalized findings on the environmental disclosure practices of corporations in Bangladesh.

本研究擬評估公司報告環境方面的程度和質量, 以及對就環境報告披露而言、最受青睞和最不受歡迎的項目加以處理。研究亦擬測試企業屬性對實踐環境信息披露的影響。

研究使用內容分析法、去測量環境信息披露的程度和質量。研究使用多元回歸分析、去探討企業屬性對環境信息披露的影響。研究涵蓋孟加拉國上市公司共345個年度報告, 涵蓋的年期為2015年至 2019年。

研究結果似乎顯示綠色金融規則 - 2011 、成功鼓勵機構為保護環境而投放更多資源; 機構最樂於匯報的項目為植樹, 而披露最少的則為氣候變化和碳管理政策。進一步的研究分析顯示, 公司的規模和杠杆比率均會對環境匯報帶來正面的影響。

本研究豐富了關於發展中國家環境匯報的官方文件記錄, 而在這類國家, 透過合法化理論而進行的縱貫性分析研究頗為缺乏。本研究以深度分析法、去瞭解環境信息披露方面最受青睞的信息披露方式 (故事形式的敘述/定量形式/金融形式), 也去瞭解納入強制的規管指引後環境信息披露的程度; 就此而言, 本研究為這類環境信息披露研究的首個研究。

The authors examine the impact of employee litigation on Securities Action Lawsuits. The authors study whether frequently sued firms are more likely to be investigated by Securities Exchange Commission (SEC). The authors study how labor relations are crucial to corporate governance.

The authors use hand-collected datasets of employee violations, misconducts and lawsuits and test whether bad employee treatment increases the likelihood of SEC probe. The authors' methodology includes panel fixed effects, as well as alternative measures of employee mistreatment and SEC case.

The authors find that with each increase in employee dispute increases the likelihood of the firm being investigated by the SEC. The authors find that geographically dispersed firms are more likely to be investigated by the SEC when facing employee disputes and that more labor union coverage and a higher unemployment rate triggers more employee allegations and labor-related lawsuits.

The authors' study is the first to investigate how employee relations affect firms involving federal investigation. The authors aim to contribute to the literature by studying (i) the relation between employee mistreatment and legal challenges, (ii) how firm characteristics affect the path from employee disputes to securities class actions and (iii) the impact of employee mistreatment on the corporate governance.

This case is about “Red”, a cross-border e-commerce platform developed from a community which was built to share overseas shopping experience. With sharp insights into the consumption behavior of urban white-collar women and riding on its community e-commerce advantage, “Red”, a cross-border e-commerce startup, pulled in three rounds of financing within just 16 months regardless of increasingly competitive market. On the other hand, well-established platforms such as T-mall International and Joybuy also stepped in, and their involvement will also speed up the industry integration and usher in a reshuffling period. Confronted with the “price war” started by those e-commerce giants, in what ways can “Red” adjust its shopping experience and after-sales services to enhance the brand value and sharpen its edge?

This study aims to identify the factors influencing the creation of a toxic workplace and to examine how to improve a toxic workplace in the electronics industry.

First, the factors that influence the creation of a toxic work environment were identified by reviewing the research literature. Then, the current status of each identified factor in Iran’s electronics industry was evaluated by developing a questionnaire. Based on the survey data, a relationship map between the factors influencing the toxic workplace was created using the fuzzy cognitive mapping technique. Finally, scenarios were designed to improve the toxic workplace.

The results show that the “workplace bullying” factor is the factor with the highest centrality in relation to other factors. The results of the scenario design indicate the effectiveness of the “unrealistic expectations at work” factor as a scenario trigger.

This study helps reduce the toxic workplace in the organization, which plays an important role in improving the employees’ work performance and the organization’s development.

Tactile sensation is an important sensory function for robots in contact with the external environment. To better acquire tactile information about objects, this paper aims to propose a three-layer structure of the interdigital flexible tactile sensor.

The sensor consists of a bottom electrode layer, a middle pressure-sensitive layer and a top indenter layer. First, the pressure sensitive material, structure design, fabrication process and circuit design of the sensor are introduced. Then, the calibration and performance test of the designed sensor is carried out. Four functions are used to fit and calibrate the relationship between the output voltage of the sensor and the contact force. Finally, the contact force sensing test of different weight objects and the flexible test of the sensor are carried out.

The performance test results show that the sensitivity of the sensor is 0.93 V/N when it is loaded with 0–3 N and 0.23 V/N when it is loaded with 3–5 N. It shows good repeatability, and the cross-interference between the sensing units is generally low. The contact force sensing test results of different weight objects show that the proposed sensor performs well in contact force. Each part of the sensor is a flexible material, allowing the sensor to achieve bending deformation, so that the sensor can better perceive the contact signs of the grasped object.

The sensor can paste the surface of the paper robot’s gripper to measure the contact force of the grasping object and estimate the contour of the object.

In this paper, a three-layer interdigital flexible tactile sensor is proposed, and the structural parameters of the interdigital electrode are designed to improve the sensitivity and response speed of the sensor. The indenter with three shapes of the prism, square cylinder and hemisphere is preliminarily designed and the prism indenter with better conduction force is selected through finite element analysis, which can concentrate the external force in the sensing area to improve the sensitivity. The sensor designed in this paper can realize the measurement of contact force, which provides a certain reference for the field of robot tactile.