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This study develops a structural model to examine the relationships among subjective perception of health, subjective perception of economic and social support, the perceived freedom in leisure, leisure satisfaction, and the well-being of elders. The subject of this study is the elderly who participated in leisure activities at Evergreen Academy in Kaohsiung City. Convenience sampling and quota sampling are adopted. 1,200 self-administered questionnaires are distributed, and 535 are valid, with a response rate of 45%. The results of this study show that subjective perception of health will positively affect perceived freedom in leisure; subjective perception of economics will positively affect perceived freedom in leisure and well-being; social support will positively affect perceived freedom in leisure, leisure satisfaction, and well-being; perceived freedom in leisure will positively affect leisure satisfaction and well-being; leisure satisfaction will positively affect well-being. There are significant differences in the subjective perception of economic and social support between male and female elders. There are significant differences in the subjective perception of economic, leisure satisfaction, and well-being among those with different education levels.

This study aims to improve the corrosion resistance of TA2-welded joints by superhydrophobic surface modification using micro-arc oxidation technology and low surface energy substance modification.

The microstructure and chemical state of the superhydrophobic film layer were analyzed using scanning electron microscopy, energy dispersive X-ray spectroscopy, three-dimensional morphology, X-ray diffraction, X-ray photoelectron spectroscopy and Fourier transform infrared absorption spectroscopy. The influence of the superhydrophobic film layer on the corrosion resistance of TA2-welded joints was investigated using classical electrochemical testing methods.

The characterization results showed that the super hydrophobic TiO₂ ceramic membrane was successfully constructed on the surface of the TA2-welded joint, and the construction of the super hydrophobic film greatly improved the corrosion resistance of the TA2-welded joint.

The superhydrophobic TiO₂ ceramic membrane has excellent corrosion resistance. The micro nanostructure in the superhydrophobic film can intercept air to form an air layer to prevent the corrosion medium from contacting the surface, thus, improving the corrosion resistance of the sample.

This study seeks to understand how accountant stereotypes have been constructed and reconstructed at the macro-national and the structural level in Chinese society.

This qualitative investigation into China's social construction of accountant stereotypes employs Becker's (1963) labelling theory. Viewing stereotyping as a socially constructed practice, this study draws on a post-positivistic, reflexive epistemology in conducting 28 semi-structured interviews with accountants and related actors.

Chinese accountant stereotypes are constructed and reconstructed according to the rules created and enforced in different cultural-political periods. The accountant stereotypes constructed during the ancient Confucian period (500 BC – 1948) were replaced during 1949 and 2012 when the political focus shifted towards propagating socialism and later promoting economic growth. They also show how Confucian stereotypes of accountants resurfaced in 2013 but were reconstructed by the central government's cultural confidence policy of propagating Confucianism.

Empirically, prior literature has focused on what the accountant stereotype is and how accountants respond to such stereotypes, but it has neglected the ways in which these accountant stereotypes are politically and culturally constructed, diffused and legitimated. This paper fills in the gap by understanding the social practice of accountant stereotyping in a previously unexplored political-cultural context, namely Chinese society. In theoretical terms, by offering the first use of Becker's (1963) labelling theory in the accounting literature, it furthermore enhances our understanding of how accountants' identities and social standing are shaped by social rules.

Off-site construction (OSC) has been regarded as a clean and efficient production approach to help the construction industry towards sustainability. Different levels of OSC technologies vary greatly in their implementations and adoptions. Compared to low OSC level technologies have been applied widely, the adoption of high OSC level technologies (HOSCLTs) in practice remains limited. The adoption mechanism for HOSCLTs by firms has not been clear, hindering their promotion. This study aims to explore the mechanism combining subjective and objective adoption for HOSCLTs.

This study developed an integrated model illustrating mechanism for HOSCLTs adoption based on the technology acceptance model (TAM), which has strong capacity to explain potential adopters' subjective intentions to adoption, and the task-technology fit (TTF) theory, which well describes the linkages between the task, technology and performance in technology adoption. The proposed model was then empirically evaluated through a survey of 232 practitioners in the Chinese OSC industry using partial least squares structural equation modeling.

The results indicate that both task characteristics (TAC) and technology characteristics (TEC) positively affect TTF of HOSCLTs. TAC, TTF, firm conditions and stakeholder influence have significant positive effects on perceived usefulness (PU), which further positively influence attitude towards adoption. TEC and firm conditions are significantly related to perceived ease of use (PEU). TTF, PEU and attitude towards adoption are good predictors of behavior intention to HOSCLTs adoption. PEU only significantly influences adoption intention and is not observed to influence attitudes and PU, unlike prior research on common OSC adoption.

This study contributes to the body of knowledge by exploring HOSCLTs adoption in the industry based on distinguishing the levels of OSC technologies and supplementing an integrated model for explaining the mechanism with the combination of subjective and objective adoption. The study also provides useful insights into understanding and promoting HOSCLTs adoption for policy makers and stakeholders actively involved in the OSC field.

This paper aims to investigate the equivalent relationship between accelerated corrosion tests and real environmental spectrum of suspenders in long-span suspension bridge considering multiple factors action.

Based on Faraday's law, corrosion current was used as a measure of metal corrosion, and the equivalent conversion relationship between laboratory environment and real service environment was established. The equivalent conversion method for bridge structural steel had been determined under different temperature, humidity, pH value and NaCl concentration conditions. The compilation of environmental spectra for large span bridges considering multiple factors and the principle of equivalent conversion have been proposed.

Environmental factors, including temperature, humidity, pH value and NaCl concentration, have significant impact on the corrosion degree of suspension steel wires, and only considering these two factors for equivalent conversion cannot accurately reflect the true service environment of the bridge. The 33.8-h salt spray accelerated corrosion test using the standard conditions can be equivalent to one year of suspenders corrosion in a real service environment.

The equivalent accelerated corrosion method for steel wires proposed in this study can effectively predict the corrosion degree of the suspenders, which has been verified to be correct and can provide theoretical guidance for the development of corrosion test plans for steel wires and engineering technical basis for anti-corrosion control and calendar life research of suspension bridge suspenders.

Numerical literature shows that agricultural insurance can affect pesticide investments, but few of them are devoted to explain how agricultural insurance affects farmers’ selection on green or traditional pesticides. This paper aims to develop a theoretical model about how agricultural insurance influences on green pesticides selections and tests our conclusions by using the data from China land economic survey (CLES) from 2020 to 2021.

We employ probit model to capture the effects of agricultural insurance on green pesticides adoption.

We indicate that green pesticides have a stronger effect on stabilizing yield and increasing income than traditional pesticides, but there are still risks disturbing farmers’ decisions on green pesticides usage. By providing premium subsidies after the farmers are affected by natural risk, agricultural insurance improves the farmers’ expected income and encourages farmers to use green pesticides. Further, we further confirm these conclusions by considering different scenarios such as climate risks, farmers’ entrepreneurship and credit constraints. We find that the effects are more salient if croplands are under higher natural risks and, farmers are equipped with entrepreneurship and formal credit. This paper implies that the agricultural insurance decoupled with green technologies also have salient positive effects on agricultural pollution control.

The potential contributions of this paper can be outlined in three aspects in detail. Firstly, this paper aims to revel the effects of agricultural insurance on pesticide selection by structuring a general theoretical model. By using the CLES data from 2020 to 2021, we confirm that agricultural insurance increases the probability for adopting green pesticides. Secondly, this paper discusses the effects of farmers’ characteristics on the results and finds that if farmers have entrepreneurship, the effects of agricultural insurance on green pesticide usage will be more salient. Thirdly, it uncovers some practices in China, which will supply experiences for other developing countries. For example, this paper further demonstrates that “insurance + credit” plan the present Chinese government carried out will be an important measure for strengthening effects of agricultural insurance on green pesticides usage. Moreover, it shows that decouple agricultural policies will also guide farmers to use green technologies eventually if the technologies are reliable and farmers can afford.

This study develops a model and algorithm to solve the decentralized resource-constrained multi-project scheduling problem (DRCMPSP) and provides a suitable priority rule (PR) for coordinating global resource conflicts among multiple projects.

This study addresses the DRCMPSP, which respects the information privacy requirements of project agents; that is, there is no single manager centrally in charge of generating multi-project scheduling. Accordingly, a three-stage model was proposed for the decentralized management of multiple projects. To solve this model, a three-stage solution approach with a repeated negotiation mechanism was proposed.

The experimental results obtained using the Multi-Project Scheduling Problem LIBrary confirm that our approach outperforms existing methods, regardless of the average utilization factor (AUF). Comparative analysis revealed that delaying activities in the lower project makespan produces a lower average project delay. Furthermore, the new PR LMS performed better in problem subsets with AUF < 1 and large-scale subsets with AUF > 1.

A solution approach with a repeated-negotiation mechanism suitable for the DRCMPSP and a new PR for coordinating global resource allocation are proposed.

This study aims to examine the effect of supervisor developmental feedback on employee silence behaviour by developing a moderated mediation model. The model focuses on the mediating role of role breadth self-efficacy and high activated positive affect underpinning the relationship between supervisor developmental feedback and employee silence behaviour, and the moderating role of interdependent self-construal.

The two-wave survey was conducted among 265 employees. Structural equation modelling was conducted to test the mediation and moderation mediation hypotheses.

Results indicated that high activated positive affect mediated the negative relationship between supervisor developmental feedback and employee silence behaviour. The authors also found that interdependent self-construal moderated the relationship between supervisor developmental feedback and role breadth self-efficacy, as well as the indirect effect of supervisor developmental feedback on employee silence behaviour via role breadth self-efficacy.

This empirical study provides preliminary evidence of the mediating role of breadth self-efficacy and high activated positive affect in the negative relationship between supervisor developmental feedback and employee silence behaviour. The moderated mediation results further show that the mediation of role breadth self-efficacy between supervisor developmental feedback is contingent on individual interdependent self-construal, such that the mediation effect is significant among individuals with high interdependent self-construal, but the mediation effect of high activated positive effect is independent of individual interdependent self-construal. The findings further extend boundary conditions (interdependent self-construal) that may constrain the effect of supervisor developmental feedback on role breadth self-efficacy and high activated positive affect. The research makes considerable contributions to the cognitive-affective personality system theory by specifying the cognitive and affective mechanisms between supervisor developmental feedback and employee silence behaviour, as well as the boundary conditions.

This study aims to investigate whether and how auditors responded to the documented increases in earnings management after split-share structure reform (SSSR) in China, as manifested in auditors’ propensity to issue modified audit opinions (MAOs) after the SSSR. This study further investigates how client importance and auditor size influence auditors’ response to earnings management after the SSSR.

This study adopts logit regression models to investigate auditors’ propensity to issue MAOs to their clients that appear to manage earnings after the SSSR. Initially, including all Chinese publicly listed firms from the CSMAR database, the sample for final analyses consists of 21,904 firm-year observations for 1,290 unique listed firms during the period 2001–2020. The sample period surrounds the implementation of the SSSR, which started in 2005, allowing the examination of auditors’ propensity to issue MAOs after vis-à-vis before the SSSR.

The authors find that non-Big10 auditors in China were less likely to issue MAOs to their economically important clients who appear to manage earnings after SSSR. However, in the years of non-tradeable shares being released to the markets, both Big10 and non-Big10 auditors were less likely to issue MAOs to their economically important clients who appear to manage earnings. The findings suggest that auditors may have compromised auditor independence in response to earnings management after the SSSR, likely due to the pressure from their economically important clients.

This paper contributes to the literature, specifically the practice and theory in auditing, by shedding light on ever-changing auditors’ reporting behaviour, especially with regard to auditor independence. It also adds to the growing body of literature on the impact of institutional changes on auditing practices worldwide. The findings of this study further suggest that the recently documented declining demand for high-quality audits after the SSSR may be motivated by the clients’ intention to manage earnings after the SSSR.

This chapter focuses on testing optimal capital structure theory: The role of intervening variable debt to equity ratio (DER) on the influence of the financial performance, Ownership Structure of Independent Board of Commissioners (IBCO), Audit Committee (ACO), and Institutional Ownership on Firm Value. The research design was explanatory research using path analysis. Using purposive sampling, 61 manufacturing companies, observation period from 2014 to 2018 with 286 N samples. The research novelty empirically can prove the role of intervening variable DER on the effect of return on assets (ROA) on firm value and shows the market response to the ROA is fully reflected by DER, indicating the existence of an optimal capital structure. The role of DER on the effect of ROE and IBCO on firm value is a partial mediation with the inverse direction. This phenomenon shows that the mechanism of forming a balance between the responses of investors and creditors relates to debt financing.