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1 – 8 of 8This paper aims to review the research on accounting professionalisation in China to develop insights into how the research is developing, offer a critique of the research to date…
Abstract
Purpose
This paper aims to review the research on accounting professionalisation in China to develop insights into how the research is developing, offer a critique of the research to date and outline future research directions and opportunities.
Design/methodology/approach
This paper adopts a methodological approach of systematic literature review, as suggested by Tranfield et al. (2003) and Denyer and Tranfield (2009), to identify, select and analyse the extant literature on the Chinese public accounting profession. In total, 68 academic works were included in the review process.
Findings
This paper finds that the extant literature has produced fruitful insights into the processes and underlying motivation of accounting professionalisation in China, demonstrating that the Chinese experience has differed, to a large extent, from the hitherto mainly Anglo-American-dominated understandings of accounting professionalisation. However, due to the lack of common theoretical vernacular and an agreed upon focus, the extant literature illustrates a fragmented and contradictory picture, making attempts to accumulate prior knowledge in the field increasingly difficult.
Research limitations/implications
This paper focusses only on research published in English. Consequently, the scope of review has been limited as some works published in languages other than English may be excluded.
Originality/value
This paper provides one of the pioneering exercises to systematically review the research on accounting professionalisation in China. It explores significant issues arising from the analysis and provides several suggestions for furthering the research effort in this field.
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Karl Marx's social capital reproduction theory is his significant contribution to economics. The purpose of this paper is to review the contributions of the exploration of Chinese…
Abstract
Purpose
Karl Marx's social capital reproduction theory is his significant contribution to economics. The purpose of this paper is to review the contributions of the exploration of Chinese economists (especially Professor Liu Guoguang) in the concretization of Marx’s social capital reproduction theory combined with socialist construction since 1949.
Design/methodology/approach
During this process, Professor Liu Guoguang, a famous Chinese Marxist economist, has made an outstanding contribution by creating a Marxist social capital reproduction model with Chinese characteristics and a distinctive Marxist economic growth model. Professor Liu's exploration is still of crucial practical significance to building a socialist market economy today.
Findings
The process and achievements in the sinicization exploration of Marx's social capital reproduction theory were reviewed. With the reform and opening up, fundamental changes have occurred in China's economic system – the centralized planned economic system has been transformed into a socialist market economic system.
Originality/value
The planned management of the national economy is replaced by a macro-regulation system characterized by gross control gradually, and the concepts of agriculture, light industry, and heavy industry, and their intercorrelation are no longer applied in theory and policy. However, the sinicization exploration of Marx's social capital reproduction theory in the older generation of Marxist economists represented by Liu is not only of historical significance but also of important practical significance.
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Si Chen, Haoran Lv, Yinming Zhao and Minning Wang
This paper aims to provide a new method to study and improve the dynamic characteristics of the four-column resistance strain force sensor through the elastomer structure design…
Abstract
Purpose
This paper aims to provide a new method to study and improve the dynamic characteristics of the four-column resistance strain force sensor through the elastomer structure design and optimization.
Design/methodology/approach
Based on the mechanism analysis method, the authors first present a dynamic characteristic model of the four-column resistance strain force sensors’ elastomer. Then, the authors verified and modified the model according to the Solidworks finite element simulation results. Finally, the authors designed and optimized two types of four-column elastomers based on the dynamic characteristic model and verified the improvement of sensor dynamic performance through a hammer knock dynamic experiment.
Findings
The Solidworks finite element simulation and hammer knock dynamic experiment results show that the relative error of the model is less than 10%, which confirms the accuracy of the model. The dynamic performance of the sensors based on the model can be improved by more than 30%, which is a great improvement in sensor dynamic performance.
Originality/value
The authors first present a dynamic characteristic model of the four-column elastomer and optimize the four-column sensors successfully based on the mechanism analysis method. And a new method to study and improve the dynamic characteristics of the resistance is provided.
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Keywords
Fusheng Xie, Ling Gao and Peiyu Xie
This paper examines the different features of China's economic development in different stages of economic globalization. The study finds that the investment- and export-based…
Abstract
Purpose
This paper examines the different features of China's economic development in different stages of economic globalization. The study finds that the investment- and export-based growth model drove China's high-speed economic growth between 2000 and 2007, which came into existence around 2000 when China plugged into the global production network.
Design/methodology/approach
This paper also finds that China slowed down to the New Normal because of the disruption to the socio-economic underpinnings of this growth model. As China adapts to and steers the New Normal, supply-side structural reforms can channel excess capacity to the construction of underground pipe networks in rural areas of central China and fix capital while advance rural revitalization.
Findings
At the same time, enterprises must strive to build a key component development platform for key component innovation and the standard-setting power in global manufacturing.
Originality/value
The establishment of a domestic production network integrating the integrated innovation-driven core enterprises and modular producers at different levels can satisfy the dynamic demand structure of China in which standardized demands and personalized demands coexist.
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Yuqin Wang, Bing Liang, Wen Ji, Shiwei Wang and Yiqiang Chen
In the past few years, millions of people started to acquire knowledge from the Massive Open Online Courses (MOOCs). MOOCs contain massive video courses produced by instructors…
Abstract
Purpose
In the past few years, millions of people started to acquire knowledge from the Massive Open Online Courses (MOOCs). MOOCs contain massive video courses produced by instructors, and learners all over the world can get access to these courses via the internet. However, faced with massive courses, learners often waste much time finding courses they like. This paper aims to explore the problem that how to make accurate personalized recommendations for MOOC users.
Design/methodology/approach
This paper proposes a multi-attribute weight algorithm based on collaborative filtering (CF) to select a recommendation set of courses for target MOOC users.
Findings
The recall of the proposed algorithm in this paper is higher than both the traditional CF and a CF-based algorithm – uncertain neighbors’ collaborative filtering recommendation algorithm. The higher the recall is, the more accurate the recommendation result is.
Originality/value
This paper reflects the target users’ preferences for the first time by calculating separately the weight of the attributes and the weight of attribute values of the courses.
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Maorui Hou, Fengshou Liu and Xiaoyi Hu
In order to systematically grasp the changes and matching characteristics of wheel and rail profiles of high speed railway (HSR) in China, 172 rail profile measurement points and…
Abstract
Purpose
In order to systematically grasp the changes and matching characteristics of wheel and rail profiles of high speed railway (HSR) in China, 172 rail profile measurement points and 384 wheels of 6 high-speed electric motive unites (EMUs) were selected on 6 typical HSR lines, including Beijing–Shanghai, Wuhan–Guangzhou, Harbin–Dalian, Lanzhou–Xinjiang, Guiyang–Guangzhou and Dandong–Dalian for a two-year field test.
Design/methodology/approach
Based on the measured data, the characteristics of rail and wheel wear were analyzed by mathematical statistics method. The equivalent conicity of wheel and rail matching in a wheel reprofiling cycle was analyzed by using the measured rail profile.
Findings
Results showed that when the curve radius of HSR was larger than 2,495 m, the wear rate of straight line and curve rail was almost the same. For the line with annual traffic gross weight less than 11 Mt, the vertical wear of rail was less than 0.01 mm. The wear rate of the rail with the curve radius less than 800 m increased obviously. The wheel tread wear of EMUs on Harbin–Dalian line, Lanzhou–Xinjiang line and Dandong–Dalian line was relatively large, and the average wear rate of tread was about 0.05–0.06 mm·(10,000 km)−1, while that of Beijing–Shanghai line, Wuhan–Guangzhou line and Guiyang–Guangzhou line was about 0.03–0.035 mm·(10,000 km)−1. When the wear range was small, the equivalent conicity increased with the increase of wheel tread wear. When the wear range of wheel was wide, the wheel–rail contact points were evenly distributed, and the equivalent conicity did not increase obviously.
Originality/value
This research proposes the distribution range of the equivalent conicity in one reprofiling cycle of various EMU trains, which provides guidance for the condition-based wheel reprofiling.
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Fan Li, Dangui Li, Maarten Voors, Shuyi Feng, Weifeng Zhang and Nico Heerink
Soil nutrient management and fertilizer use by farmers are important for sustainable grain production. The authors examined the effect of an experimental agricultural extension…
Abstract
Purpose
Soil nutrient management and fertilizer use by farmers are important for sustainable grain production. The authors examined the effect of an experimental agricultural extension program, the science and technology backyard, in promoting sustainable soil nutrient management in the North China Plain (NCP). The science and technology backyard integrates farmer field schools, field demonstrations, and case-to-case counselling to promote sustainable farming practices among rural smallholders.
Design/methodology/approach
The authors conducted a large-scale household survey of more than 2,000 rural smallholders. The authors used a multivariate regression analysis as the benchmark to assess the effect of the science-and-technology backyard on smallholder soil nutrient management. Furthermore, the authors used coarse exact matching (CEM) methods to control for potential bias due to self-selection and the (endogenous) switching regression approach as the main empirical analysis.
Findings
The results show that the science-and-technology backyard program increased smallholders' wheat yield by approximately 0.23 standard deviation; however, no significant increase in maize yield was observed. Regarding soil nutrient use efficiency, the authors found a significant improvement in smallholders' phosphorus and potassium use efficiencies for both wheat and maize production, and a significant improvement in nitrogen use efficiency for wheat production, but no significant improvement of nitrogen use efficiency for maize production.
Originality/value
This study evaluated a novel participatory agricultural extension model to improve soil nutrient management practices among smallholders. The integration of agronomists' scientific knowledge and smallholders' local contextual experiences could be an effective way to improve farmers' soil nutrient management. This study provides the first quantitative estimates based on rigorous impact assessment methods of this novel extension approach in rural China.
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Xudong He, GuangYi Yang, E. Yang, Moli Zhang, Dan Luo, Jingjian Liu, Chongnan Zhao, Qinhua Chen and Fengying Ran
Based on DNase I and reduced graphene oxide (rGO)-magnetic silicon microspheres (MNPS), a highly sensitive and selective fluorescent probe for the detection of PD-L1 was developed.
Abstract
Purpose
Based on DNase I and reduced graphene oxide (rGO)-magnetic silicon microspheres (MNPS), a highly sensitive and selective fluorescent probe for the detection of PD-L1 was developed.
Design/methodology/approach
Here °C we present a feasibility of biosensor to detection of PD-L1 in lung tumors plasma. In the absence of PD-L1°C the PD-L1 aptamer is absorbed on the surface of graphene oxide modified magnetic nanoparticles °8rGO-MNPS°9 and leading to effective fluorescence quenching. Upon adding PD-L1°C the aptamer sequences could be specifically recognized by PD-L1 and the aptamer/PD-L1 complex is formed°C resulting in the recovery of quenched fluorescence.
Findings
This sensor can detect PD-L1 with a linear range from 100 pg mL−1 to 100 ng mL−1, and a detection limit of 10 pg•m−1 was achieved.
Originality/value
This method provides an easy and sensitive method for the detection of PD-L1 and will be beneficial to the early diagnosis and prognosis of tumors.
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