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The purpose of this study is to explore the continuity and stability of the impact of accounting information quality on cash holdings, and the moderating effect of this relationship on state ownerships and local appointments.

Based on China's companies from 2011 to 2019, the authors divided cross-section and panel samples, adopted a linear and classification model and performed grouping regression.

The authors find that: first, the quality of corporate accounting information can significantly improve the level of cash holding, giving play to the strategic value effect of cash holding. But that boost is based on economies being able to solve agency problems. Second, the reduction of earnings management and the improvement of accounting information quality of NSOEs improve the level of cash holdings, while SOEs are on the contrary. Third, local appointments can play to the emotional strengths of their hometowns and play a synergistic role in this relationship, but the supervision effect of remote appointments is not obvious.

Through endogeneity and other tests, the conclusion is robust. Based on the agency and information asymmetry theory, the authors considered China's institutional and cultural factors, optimized accounting information's measurement and expanded the research boundary of the accounting field. The authors believe that applicable scenarios should be fully considered in the concluding relationship between accounting information quality and cash holdings. Enterprises should give full play to the advantages of cash holdings in strategic decision-making and financial efficiency, improve the quality of accounting information and also consider state ownerships and the differences in directors' emotions to reduce internal agency costs.

The purpose of this paper is proposed a new structure design for high performance accelerometer.

An improved sensitivity structure considering sensitivity, natural frequency and cross-axis sensitivity is established and realized. The proposed structure was designed to improve the trade-off between the sensitivity and the natural frequency of piezoresistive accelerometer and eliminate the lateral sensitivity effect by the specific configuration, which is made possible by incorporating slots into the eight-beam structure. The mechanical model and its mathematical solution are established for calculating the sensitivity and natural frequency behavior of the designed structure. The developed sensor is fabricated on the n-type single-crystal silicon wafer and packaged for experiment. The accelerometer prototype was tested in the centrifugal machine and dynamic calibration system.

The experimental results show that the sensitivity of the designed sensor is 0.213 mV/(Vg) and the natural frequency of the sensor is 14.22 kHz. Compared with some piezoresistive accelerometers in literatures, the designed sensor possesses a suitable characteristic in sensitivity, natural frequency and transverse effect, which allows its usage in measuring high frequency vibration signals.

The accelerometer with slotted eight-beam structure shows a good performance in the static and dynamic experiments and can be used in measuring high frequency vibration signals.

This paper gathers tourism digital footprint from online travel platforms, choosing social network analysis method to learn the structure of destination networks and to probe into the features of tourist flow network structure and flow characteristics in Guilin of China.

The digital footprint of tourists can be applied to study the behaviors and laws of digital footprint. This research contributes to improving the understanding of demand-driven network relationships among tourist attractions in a destination.

(1) Yulong River, Yangshuo West Street, Longji Terraced Fields, Silver Rock and Four Lakes are the divergent and agglomerative centers of tourist flow, which are the top tourist attractions for transiting tourists. (2) The core-periphery structure of the network is clearly stratified. More specifically, the core nodes in the network are prominent and the core area of the network has weak interaction with the peripheral area. (3) There are eight cohesive subgroups in the network structure, which contains certain differences in the radiation effects.

This research aims at exploring the spatial network structure characteristics of tourism flows in Guilin by analyzing the online footprints of tourists. It takes a good try to analyze the application of network footprint with the research of tourism flow characteristics, and also provides a theoretical reference for the design of tourist routes and the cooperative marketing among various attractions.

This paper aims to provide a focused review on the geometrical designs for performance enhancement of piezoresistive microaccelerometers.

By analyzing working principle and conventional geometries, the improved research proposals are sorted into three groups in terms of their anticipated objectives, including sensitivity, resonant frequency and cross-axis sensitivity. Accessible methods are outlined and their merits and demerits are described.

Novel geometries obviously enhance the performance of accelerometers, and the efficacy can be further elevated by newer materials and fabrication processes.

This paper mainly focused on the improved geometrical designs for sensitivity, resonant frequency and cross-axis sensitivity. Other performance parameters or design schemes are not included in this paper.

This paper generalizes the available geometries and methods for the enhancement of sensitivity, resonant frequency and cross-axis sensitivity in piezoresistive accelerometers design.

Autonomous orbit determination using geomagnetic measurements is an important backup technique for safe spacecraft navigation with a mere magnetometer. The geomagnetic model is used for the state estimation of orbit elements, but this model is highly nonlinear. Therefore, many efforts have been paid to developing nonlinear filters based on extended Kalman filter (EKF) and unscented Kalman filter (UKF). This paper aims to analyze whether to use UKF or EKF in solving the geomagnetic orbit determination problem and try to give a general conclusion.

This paper revisits the problem and from both the theoretical and engineering results, the authors show that the EKF and UKF show identical estimation performances in the presence of nonlinearity in the geomagnetic model.

While EKF consumes less computational time, the UKF is computationally inefficient but owns better accuracy for most nonlinear models. It is also noted that some other navigation techniques are also very similar with the geomagnetic orbit determination.

The intrinsic reason of such equivalence is because of the orthogonality of the spherical harmonics which has not been discovered in previous studies. Thus, the applicability of the presented findings are not limited only to the major problem in this paper but can be extended to all those schemes with spherical harmonic models.

The results of this paper provide a fact that there is no need to choose UKF as a preferred candidate in orbit determination. As UKF achieves almost the same accuracy as that of EKF, its loss in computational efficiency will be a significant obstacle in real-time implementation.

Recent spacecraft attitude control systems tend to use wireless communication for cost-saving and distributed mission purposes while encountering limited communication resources and data exposure issues. This paper aims to study the attitude control problem with low communication frequency under the sampled-data.

The authors propose constructive control system structures based on quantization and event-triggered methods for intra-spacecraft and multi-spacecraft systems, and they also provide potential solutions to shield the control system's data security. The proposed control architectures can effectively save communication resources for both intra-spacecraft and multi-spacecraft systems.

The proposed control architectures no longer require sensors with trigger-ing mechanism and can achieve distributed control schemes. This paper also provides proposals of employing the public key encryption to secure the data in control-loop, which is transmitted by the event-triggered control mechanism.

Spacecraft attempts to use wireless communication, yet the attitude control system does not follow up promptly to accommodate these variations. Compared with existing approaches, the proposed control structures can save communication resources of control-loop in multi-sections effectively, and systematically, by rationally configuring the location of quantization and event-triggered mechanisms.

This paper presents several new control schemes and a necessary condition for the employment of encryption algorithms for control systems based on event-based communication.

The purpose of this paper is to provide an improved structural design for accelerometers based on cantilever beam‐mass structure and offer the descriptions of sensor fabrication, packaging and experiments.

The cantilever beam‐membrane (CB‐membrane) structure is designed as the sensing element for piezoresistive accelerometers. In the CB‐membrane structure, a cantilever beam and two identical membranes as a whole part supports the proof mass. Four piezoresistors are distributed on the surface of the cantilever beam to form a Wheatstone bridge. Finite element method is used to carry out the structural analysis and determine the sensor dimensions. The sensor chip is fabricated by bulk micro‐machining technique, packaged in dual‐in‐line (DIP) way and tested.

Compared with the conventional cantilever beam‐mass (CB‐mass) structure, the CB‐membrane structure can improve the sensor's performances, including response frequency, output linearity and cross‐axis sensitivity. The results of simulation and experiments prove that the CB‐membrane accelerometer has good performances.

The accelerometer is simply packaged and the zero offset voltage has not been compensated. Moreover, the measured response frequency is lower than the simulated value. Further work and study are needed to solve these problems.

The accelerometer with CB‐membrane structure has good performances as the static and dynamic experiments show and is suitable to detect the spindle vibration of the machine tools.

Drawing on institution embeddedness and the resource-based view, the authors develop a theoretical framework and empirically examine how intra-national innovation ecosystems and environmental institutions impact logistics service providers' (LSPs) technological innovation (TI) and green practices.

The authors test the theoretical framework based on survey data of 328 Chinese LSPs. Archival datasets complement the survey data.

The research reveals that intra-national institutional forces of formal and informal environment-related institutions can mitigate LSPs' reliance on their firm-specific advantages when engaging in TI and green practices. Results from a three-way interaction indicate that intra-national innovation ecosystems positively moderate the effects of environmental institutions.

The research has three critical implications. First, the study reveals the contingency role of intra-national environment-related institutions and innovation ecosystems in shaping green logistics. Second, the study finds new results about the roles of informal environmental institutions. Finally, intra-national innovation ecosystems can override environmental institutions in influencing the green practices of LSPs.

Taking a unique angle of institution embeddedness coupled with the resource-based view, the authors examined how intra-national ecosystems and environmental institutions impact LSPs' TI and green practices.

The ballooning health misinformation on social media raises grave concerns. Drawing upon the S-O-R (Stimulus-Organism-Response) model and the information processing literature, this study aims to explore (1) how social media health information seeking (S) affects health misinformation sharing intention (R) through the channel of health misperceptions (O) and (2) whether the mediation process would be contingent upon different information processing predispositions.

Data were collected from a survey comprising 388 respondents from the Chinese middle-aged or above group, one of China's most susceptible populations to health misinformation. Standard multiple linear regression models and the PROCESS Macro were adopted to examine the direct effect and the moderated mediation model.

Results bolstered the S-O-R-based mechanism, in which health misperceptions mediated social media health information seeking's effect on health misinformation sharing intention. As an indicator of analytical information processing, need for cognition (NFC) failed to moderate the mediation process. Contrarily, faith in intuition (FI), an indicator reflecting intuitive information processing, served as a significant moderator. The positive association between social media health information seeking and misperceptions was stronger among respondents with low FI.

This study sheds light on health misinformation sharing research by bridging health information seeking, information internalization and information sharing. Moreover, the authors extended the S-O-R model by integrating information processing predispositions, which differs this study from previous literature and advances the extant understanding of how information processing styles work in the face of online health misinformation. The particular age group and the Chinese context further inform context-specific implications regarding online health misinformation regulation.

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-04-2023-0157.

This study aims to investigate the thermohydrodynamic (THD) and thermoelastohydrodynamic (TEHD) performance of an air-lubricated thrust bearing under different slip conditions, especially the slip length effect.

In this study, a new modified boundary slip model was established to investigate thrust bearing performance. The THD and TEHD bearing characteristic distribution was analyzed with fluid–thermal–structure interaction approach. The effect of the slip length on the bearing performance was studied using various bearing structure parameters.

The increased slip length changed the classical feature distribution of the film pressure and temperature. The sacrifice of the bearing load capacity effectively compensated for the aerodynamic thermal effect and friction torque under the slip condition. The TEHD model has a lower film pressure and load capacity than the THD model. However, it also has lower film temperature, lower friction torque and smaller Knudsen number (Kn).

The bearing THD and TEHD performances of the modified boundary slip model were compared with those of a traditional no-slip bearing. The results help to guide the selection of the bearing surface materials and processing technology of rotor and foil, so as to fully control the degree of slip and make use of it.