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The purpose of this paper is to study a feasible visualization of large-size three-dimension (3D) color models which are beyond the maximum print size of newest paper-based 3D printer used 3D cutting-bonding frame (3D-CBF) and evaluate the effects of cutting angle and layout method on printing time of designed models.

Sixteen models, including cuboid model, cylinder model, hole model and sphere model with different shape features, were divided into two symmetric parts and printed by the Mcor IRIS HD 3D printer. Before printing, two sub-parts were rearranged in one of three layout methods. Nine scaled sizes of original models were printed to find the quantitative relationship between printing time and scale values in each type. For the 0.3 times of original models, six cutting angles were evaluated in detail.

The correlation function about colorization time and printed pages was proposed. Based on 3D-CBF, the correlation between printing time and scale size is statistically defined. Optimization parameters of designed parts visualization about cutting angel and layout method were found, even if their statistical results were difficult to model their effects on printing time of specimens.

The research is comparative and limited to the special models and used procedures.

The paper provides a feasible visualization and printing speed optimization methods for the further industrialization of 3D paper-based printing technology in cultural creative field.

This paper aims to examine the internal logical relationship between two intergenerational inheritance ways of passing property rights and residual control rights (RCR) and to construct a conceptual model comprising transfer elements, paths and timing of succession in this process.

Driven by the cases of Haixin, Tianyijiao and Changhe Group, this paper applies research methods of copying and expanding analysis logic, progressive deduction, content analysis and comparative research based on the perspective of HeXie theory to explore the deep interrelation of transfer elements, paths and timing during family business succession.

The findings present that the content of intergenerational inheritance of a family firm is the inheritance of property rights and RCR. First, the inheritance of property rights is a static inheritance of time-point delivery, whereas the inheritance of RCR is a dynamic inheritance process for a period of time. Second, the inheritance of property rights and RCR are not independent; only a “HeXie” succession of both rights can realize a successful inheritance of family firms.

This paper constructs the paths and timing model of intergenerational inheritance of property rights and RCR in family firms. This paper integrates the current literature studies on the family inheritance of property rights and RCR and explains their internal mechanisms. This paper also provides a theoretical foundation and empirical evidence for family business transitions in the business world.

The welding areas of the workpiece must be consistent with high precision to ensure the welding success during the welding of automobile parts. The purpose of this paper is to design an automatic high-precision locating and grasping system for robotic arm guided by 2D monocular vision to meet the requirements of automatic operation and high-precision welding.

A nonlinear multi-parallel surface calibration method based on adaptive k-segment master curve algorithm is proposed, which improves the efficiency of the traditional single camera calibration algorithm and accuracy of calibration. At the same time, the multi-dimension feature of target based on k-mean clustering constraint is proposed to improve the robustness and precision of registration.

A method of automatic locating and grasping based on 2D monocular vision is provided for robot arm, which includes camera calibration method and target locating method.

The system has been integrated into the welding robot of an automobile company in China.

A method of automatic locating and grasping based on 2D monocular vision is proposed, which makes the robot arm have automatic grasping function, and improves the efficiency and precision of automatic grasp of robot arm.

Audit firm diversification can take many forms. Strategic management theory suggests that if the diversification has a narrow focus, it can have a positive effect on performance through knowledge spillover. However, if the diversification is too wide, the lack of economies of scope may cause an even negative impact on performance. The purpose of this paper is to examine the effect of an audit firm’s diversification strategy on audit quality.

Specifically, the authors test whether auditors can benefit from knowledge spillover in their area of specialization.

The authors find that the magnitude of discretionary accruals and the balance of below-the-line item are significant lower for clients from narrowly diversified area than those from a widely diversified area, suggesting a higher audit quality due to possible knowledge spillover. In addition, the authors find such benefits are more pronounced with clients with high earnings volatility.

This study extends the studies on auditor industry specialization by examining the effect of audit firms’ diversification on audit quality and assessing potential differences on audit quality between narrow and wide diversification.

This paper explores the role of traditional Chinese medicine (TCM) as a tourism recovery drawcard to boost China's inbound tourism after COVID-19.

This paper employed a mixed method involving a cross-disciplinary literature review along with reflections from experts in TCM and health communication to inform tourism management. Specifically, this paper examines TCM and its potential benefits as a medical tourism drawcard to combat COVID-19. The selected literature focusses on the image and merits of TCM to frame how this medical philosophy can be used to position China as a tourist destination. Reflections on the use of TCM as a tourism marketing tool can guide promotional strategies from the Chinese government and destination managers during and after COVID-19.

The Chinese government, the tourism industry (e.g. destination managers), the media and tourists must focus on three aspects of the role of TCM: to provide medical benefits to travellers amid COVID-19 and beyond, elevate China as a destination for global medical tourists and be leveraged as a tool for economic recovery.

The paper builds a tourism recovery framework for stakeholders to adopt tailored TCM communication strategies to boost its inbound tourism programme.

This paper is the first academic paper to review TCM comprehensively and critically in relation to China tourism and post-COVID-19 recovery measures.

Currently, ubiquitous smartphones embedded with various sensors provide a convenient way to collect raw sequence data. These data bridges the gap between human activity and multiple sensors. Human activity recognition has been widely used in quite a lot of aspects in our daily life, such as medical security, personal safety, living assistance and so on.

To provide an overview, the authors survey and summarize some important technologies and involved key issues of human activity recognition, including activity categorization, feature engineering as well as typical algorithms presented in recent years. In this paper, the authors first introduce the character of embedded sensors and dsiscuss their features, as well as survey some data labeling strategies to get ground truth label. Then, following the process of human activity recognition, the authors discuss the methods and techniques of raw data preprocessing and feature extraction, and summarize some popular algorithms used in model training and activity recognizing. Third, they introduce some interesting application scenarios of human activity recognition and provide some available data sets as ground truth data to validate proposed algorithms.

The authors summarize their viewpoints on human activity recognition, discuss the main challenges and point out some potential research directions.

It is hoped that this work will serve as the steppingstone for those interested in advancing human activity recognition.

Variable fractional delay filtering is an important technology in signal processing; the research shows that all-pass variable fractional delay (VFD) filters achieve higher design accuracy than FIR VFD filters; therefore, the design, analysis and implementation of all-pass VFD filters are of great importance.

In this paper, a two-stage approach for the design of general 1-D stable VFD all-pass filters is proposed. The method takes the desired group delay range [N−1, N], where N is the filter order.

The design algorithm is decomposed into two design stages: first, a set of fixed delay all-pass filters are designed by minimizing a set of objective functions defined in terms of approximating error criterion and filter stability constraint. Then, the design result is determined by fitting each of the fixed delay all-pass filter coefficients as 1-D polynomials. A design example together with its comparisons with those of the recent literature studies is given to justify the effectiveness of the proposed design method.

An illustrating design example shows that the method proposed can achieve better filter performances than the existing ones.

The purpose of this paper is to examine whether analysts’ cash flow forecasts improve the profitability of their stock recommendations and whether the positive effect of cash flow forecasts on analysts’ stock recommendation performance varies with firms’ earnings quality.

To test the authors’ predictions, they identify a sample of 161,673 stock recommendations with contemporaneous earnings forecasts and/or cash flow forecasts and regress market-adjusted stock returns on a binary variable that proxies for the issuance of cash flow forecasts while controlling for contemporaneous earnings forecast accuracy, earnings quality, analysts’ forecast experience and capability and certain firm characteristics. The authors’ test results are robust to alternative measures of recommendation profitability, earnings quality and the use of recommendation revisions instead of recommendation levels.

The authors find that when analysts issue cash flow forecasts concurrently with earnings forecasts, their stock recommendations lead to higher profitability than when they only issue earnings forecasts, after controlling for analysts’ forecast capability. Moreover, the authors document that the contemporaneous positive relationship between cash flow forecasts and recommendations profitability is stronger for firms with low earnings quality than for firms with high earnings quality. The findings suggest that cash flow forecasts issued by analysts in response to market demand likely play a more important role in firm valuation than cash flow forecasts issued by analysts mainly because of supply-side considerations.

Future research could build on these findings to conduct further investigation on the alternative incentives for analysts’ forecasts of sales growth and long-term growth rates.

These findings may also help investors to better assess the quality of analysts’ research outputs and to identify superior stock recommendations.

This study provides insight into the role of cash flow forecasts in firm valuation and adds fresh evidence to the debate on the usefulness of cash flow forecasts. It extends the stream of research on the characteristics of analyst forecasts and increases our knowledge about the role of analysts in the financial market.

To measure the factors contributing to corporate entrepreneurship cultivation and examine the relation between corporate entrepreneurship and innovation performance.

With interviews and questionnaires, 58 large‐middle size enterprises in China were randomly surveyed to test the hypotheses. Factor analysis is used to corporate entrepreneurship cultivation factors, corporate entrepreneurship and innovation performance. And then, a series of multiple linear regression analyzes have been conducted to test the causality between the above three aspects.

It is found that there are four factors contributing to corporate entrepreneurship, and it is suggested that corporations can cultivate corporate entrepreneurship to enhance corporate innovation performance.

It's not an exhaustive list of corporate entrepreneurship cultivation factors. And the size of samples is not large enough which perhaps limits its usefulness.

Lack of corporate entrepreneurship is a common problem of the large corporations in China, so the system model which proved in the paper is useful to offer a guideline.

The paper brings forth a system model to better the methods of cultivating corporate entrepreneurship to enhance corporate innovation performance based on an empirical study.