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Article
Publication date: 30 March 2020

Donghua Zhao, Tianqi Li, Beijun Shen, Yicheng Jiang, Weizhong Guo and Feng Gao

The purpose of this paper is to design and develop a rotary three-dimensional (3D) printer for curved layer fused deposition modeling (CLFDM), and discuss some technical…

Abstract

Purpose

The purpose of this paper is to design and develop a rotary three-dimensional (3D) printer for curved layer fused deposition modeling (CLFDM), and discuss some technical challenges in the development.

Design/methodology/approach

Some technical challenges include, but are not limited to, the machine design and control system, motion analysis and simulation, workspace and printing process analysis, curved layer slicing and tool path planning. Moreover, preliminary experiments are carried out to prove the feasibility of the design.

Findings

A rotary 3D printer for CLFDM has been designed and developed. Moreover, this printer can function as a polar 3D printer for flat layer additive manufacturing (AM). Compared with flat layer AM, CLFDM weakens the staircase effect and improves geometrical accuracy and mechanical properties. Hence, CLFDM is more suitable for parts with curved surfaces.

Research limitations/implications

Double extruders have brought improved build speed. However, this paper is restricted to complex process planning and mechanical structures, which may lead to collisions during printing. Meanwhile, the rotation range of the nozzle is limited by mechanical structures, affecting the manufacturing capability of complex curved surfaces.

Originality/value

A novel rotary 3D printer, which has four degrees of freedom and double extruders, has been designed and manufactured. The investigation on the prototype has proved its capability of CLFDM. Besides, this rotary 3D printer has two working modes, which brings the possibility of flat layer AM and CLFDM.

Article
Publication date: 20 December 2021

Xiang Qiu, Kun Zhang, Qin Kang, Yicheng Fan, Hongyu San, Yiqing Chen and Heming Zhao

This paper aims to study the mechanism of hydrogen embrittlement in 12Cr2Mo1R(H) steel, which will help to provide valuable information for the subsequent hydrogen embrittlement…

144

Abstract

Purpose

This paper aims to study the mechanism of hydrogen embrittlement in 12Cr2Mo1R(H) steel, which will help to provide valuable information for the subsequent hydrogen embrittlement research of this kind of steel, so as to optimize the processing technology and take more appropriate measures to prevent hydrogen damage.

Design/methodology/approach

The hydrogen diffusion coefficient of 12Cr2Mo1R(H) steel was measured by the hydrogen permeation technique of double electrolytic cells. Moreover, the influence of hydrogen traps in the material and experimental temperature on hydrogen diffusion behavior was discussed. The first-principles calculations based on density functional theory were used to study the occupancy of H atoms in the bcc-Fe cell, the diffusion path and the interaction with vacancy defects.

Findings

The results revealed that the logarithm of the hydrogen diffusion coefficient of the material has a linear relationship with the reciprocal of temperature and the activation energy of hydrogen atom diffusion in 12Cr2Mo1R(H) steel is 23.47 kJ/mol. H atoms stably exist in the nearly octahedral interstices in the crystal cell with vacancies. In addition, the solution of Cr/Mo alloy atom does not change the lowest energy path of H atom, but increases the diffusion activation energy of hydrogen atom, thus hindering the diffusion of hydrogen atom. Cr/Mo and vacancy have a synergistic effect on inhibiting the diffusion of H atoms in α-Fe.

Originality/value

This article combines experiments with first-principles calculations to explore the diffusion behavior of hydrogen in 12Cr2Mo1R(H) steel from the macroscopic and microscopic perspectives, which will help to establish a calculation model with complex defects in the future.

Details

Anti-Corrosion Methods and Materials, vol. 69 no. 1
Type: Research Article
ISSN: 0003-5599

Keywords

Article
Publication date: 11 August 2020

Qin Kang, Yicheng Fan, Kun Zhang, Xiaolang Chen, Hongyu San, Yiqing Chen and Heming Zhao

With excellent mechanic properties and hydrogen embrittlement (HE) resistance, 12Cr2Mo1R(H) steel is suitable to make hot-wall hydrogenation reactors. However, longtime exposure…

Abstract

Purpose

With excellent mechanic properties and hydrogen embrittlement (HE) resistance, 12Cr2Mo1R(H) steel is suitable to make hot-wall hydrogenation reactors. However, longtime exposure to a harsh environment of high-pressure hydrogen at medium temperature in practical application would still induce severe hydrogen uptake and eventually damage the mechanical properties of the steel. The study aims to evaluate the HE resistance of the steel under different tensile strain rates after hydrogen charging and analyze the hydrogen effect from atomic level.

Design/methodology/approach

This research studied the HE properties of 12Cr2Mo1R(H) steel by slow strain rate tests. Meanwhile, the effect of hydrogen on the structures and the mechanical properties of the simplified models of the steel was also investigated by first-principle calculations.

Findings

Experimental results showed that after hydrogen pre-charging in this work, hydrogen had little effect on the microstructure of the steel. The elongations and reduction of cross-sectional area of the samples reduced a lot, by contrast, the yield and tensile strengths changed slightly. The 12Cr2Mo1R(H) steel was not very susceptible to HE with a maximum embrittlement index of about 20.00%. First principles calculation results showed that after H dissolution, lattice distortion occurred and interstitial H atoms would preferentially occupy the tetrahedral interstitial site in bcc-Fe crystal and increase the stability of the supercells. With the increase of H atoms added into the simplified model, the steel still possessed a good ductility and toughness at a low hydrogen concentration, while the material would become brittle as the concentration of hydrogen continued to increase.

Originality/value

These finds can provide valuable information for subsequent HE studies on this steel.

Details

Anti-Corrosion Methods and Materials, vol. 67 no. 6
Type: Research Article
ISSN: 0003-5599

Keywords

Article
Publication date: 25 March 2024

Yicheng Wang and Brian Wright

The purpose of this paper is to explore how variations in management’s tone within management’s discussion and analysis (MD&A) sections of 10-K reports can serve as an indicator…

Abstract

Purpose

The purpose of this paper is to explore how variations in management’s tone within management’s discussion and analysis (MD&A) sections of 10-K reports can serve as an indicator of tax avoidance and highlight the complex relationship between such linguistic shifts and the tax avoidance decisions within firms.

Design/methodology/approach

The paper uses a textual analysis approach to identify linguistic cues in MD&A sections of 10-K filings related to tax avoidance, going beyond traditional quantitative measures. The study uses differences in negative word occurrences in MD&A to measure management’s tone change and examines various measures of tax avoidance. The sample covers the period from 1993 to 2017 and comprises all firms with 10-K filings available on EDGAR, totaling over 30,000 firm-year observations.

Findings

The findings indicate a complementary relationship between tax avoidance and other drivers of firm performance. When firms have more negative management’s tone, they are less willing to engage in tax avoidance and vice versa. The study’s approach with management’s tone change provides a different and statistically significant improvement in model fit for detecting tax avoidance.

Practical implications

This paper provides actionable insights for detecting tax avoidance through the analysis of management’s tone in corporate disclosures, offering a new tool for researchers, investors and tax authorities. It highlights the importance of linguistic cues as indicators of tax avoidance behavior, complementing traditional financial metrics.

Originality/value

The paper contributes to the literature by using management’s tone change as a time-varying factor to explain tax avoidance behavior. It uncovers a larger set of linguistic cues in MD&A that can be used to detect tax avoidance. This research provides a complementary approach to traditional quantitative tax avoidance measures and offers insights into the overall relationship between tax avoidance and firm performance, going beyond one-dimensional measures typically used in prior literature.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 8 September 2022

Xingwei Li, Xiang Liu, Yicheng Huang, Jingru Li, Jinrong He and Jiachi Dai

The green innovation behavior of construction enterprises is the key to reducing the construction industry's carbon emissions and realizing the green transformation of the…

Abstract

Purpose

The green innovation behavior of construction enterprises is the key to reducing the construction industry's carbon emissions and realizing the green transformation of the construction industry. The purpose of this study is to reveal the evolutionary mechanism of green innovation behavior in construction enterprises.

Design/methodology/approach

This study is based on resource-based theory, Porter's hypothesis and signaling theory. First, a measurement model of the green innovation behavior of construction enterprises was constructed from three aspects: environmental regulation, enterprise resources and public opinion through hierarchical analysis. Then, the state values of the measurement model of green innovation behavior of construction enterprises were calculated through the time series data from 2011–2018. Finally, the Markov chain model was used to predict the evolutionary trend of green innovation behavior of construction enterprises, and the accuracy of the prediction effect of the Markov chain model was verified using the time series data of 2019.

Findings

The Markov chain model of green innovation behavior of construction enterprises constructed in this study has high accuracy. This model finds that the transition of the growth state of green innovation behavior in China's construction industry is fluid and predicts the evolution trend of the innovation behavior of construction enterprises. In the future, the green innovation behavior of construction enterprises has a probability of 70.17% to be in a continuous growth state and 40.27% to be in a rapid growth state.

Originality/value

Based on the Markov chain model of green innovation behavior of construction enterprises, this study finds that the transition of the growth state of green innovation behavior of construction enterprises in China has the characteristics of liquidity. In addition, it reveals the development process of the green innovation behavior of construction enterprises from 2011–2018 and predicts the evolution trend of the green innovation behavior of construction enterprises.

Details

Engineering, Construction and Architectural Management, vol. 31 no. 1
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 29 May 2023

Xingwei Li, Jingru Li, Jinrong He, Yicheng Huang, Xiang Liu, Jiachi Dai and Qiong Shen

The surging market demand for green construction materials has brought opportunities for construction materials enterprises' greenwashing behavior (GWB). This study aims to…

Abstract

Purpose

The surging market demand for green construction materials has brought opportunities for construction materials enterprises' greenwashing behavior (GWB). This study aims to establish the causal relationship among the influencing factors of GWB and reveal the key influencing factors from the perspective of Chinese construction materials enterprises under multi-agent interactions.

Design/methodology/approach

This study is based on stakeholder theory, resource-based theory and the green development behavior and performance of industrial enterprises (GDBP-IE). First, with the literature analysis, an index framework of the influencing factors of enterprises' GWB was constructed from five dimensions (including 15 factors): environmental regulation, public scrutiny, market environment, corporate resources and corporate green development (GD) performance. Second, the interactive relationship among influencing factors was obtained by a questionnaire survey. Finally, the data are processed and analyzed with the grey-DEMATEL (Decision-making Trial and Evaluation Laboratory) method.

Findings

Among the factors, corporate information transparency has the greatest impact on the other factors, and consumer green preferences are most influenced by others. The most critical and important factor is the corporate social performance factor. In China, corporate social performance, corporate information transparency, corporate size and media supervision are the key factors influencing the GWB of construction materials enterprises.

Originality/value

This study provides a new perspective on the literature related to GWB by considering multi-agent interactions and extends the evidence from the construction materials industry for research on the drivers or influencing factors of enterprises' bad environmental behavior. Furthermore, it adds insights from China for further research on the governance strategies of GWB in other countries.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 29 May 2023

Yang Lou, Yicheng Wang and Brian Wright

This study aims to propose a new conforming tax measure based on the work of Badertscher et al. (2019).

Abstract

Purpose

This study aims to propose a new conforming tax measure based on the work of Badertscher et al. (2019).

Design/methodology/approach

This study divides total tax avoidance/management (TM) into nonconforming and conforming portions through a regression. The residual of the regression is treated as the conforming tax measure. In addition, the new conforming tax measure is validated via three approaches. Then, this study examines the moderating effect of nonconforming earnings management (EM) on the relationship between conforming TM and firm performance.

Findings

The empirical results show that the model has stronger explanatory power than the model proposed by Badertscher et al. (2019). Additionally, the validation results show that the mean value of the conforming tax measure is lower in quasi-private corporations (financially constrained companies) than in matched public corporations (nonfinancially constrained companies), and firms under high market capital pressure are less motivated to engage in conforming tax practices. Furthermore, nonconforming EM positively moderates the conforming tax–ROA association, implying that nonconforming EM can reduce financial reporting costs resulting from conforming tax practices.

Originality/value

This study contributes to conforming tax research in the following ways. First, this study proposes a new conforming tax measure by substituting the cash book tax difference (BTD) for the BTD in the model of Badertscher et al. (2019) (“BKRW”). Second, this study demonstrates theoretically why the cash BTD should outperform the BTD in computing the BKRW conforming tax measure and confirm this empirically. Third, this study presents a three-way conceptual schema that divides corporations into two groups along each of three tax-relevant dimensions. The group of firms that use both conforming and nonconforming tax strategies have different characteristics compared to the other group. This study also validates the conforming tax measure across the two-group dichotomies.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 28 June 2013

Sheau‐yueh J. Chao

The purpose of this paper is to provide the historical background of genealogical records and analyze the value of Chinese genealogical research through the study of names and…

Abstract

Purpose

The purpose of this paper is to provide the historical background of genealogical records and analyze the value of Chinese genealogical research through the study of names and genealogical resources.

Design/methodology/approach

The paper examines the historical evolution and value of Chinese genealogical records, with the focus on researching the Islamic Chinese names used by the people living in Guilin. The highlight of this paper includes the analysis and evolution of the Islamic Chinese names commonly adopted by the local people in Guilin. It concludes with the recommendations on emphasizing and making the best use of genealogical records to enhance the research value of Chinese overseas studies.

Findings

The paper covers the history of Islam and describes how the religion was introduced into China, as well as Muslims' ethnicity and identity. It also places focus on the importance of building a research collection in Asian history and Chinese genealogy.

Research limitations/implications

This research study has a strong subject focus on Chinese genealogy, Asian history, and Islamic Chinese surnames. It is a narrow field that few researchers have delved into.

Practical implications

The results of this study will assist students, researchers, and the general public in tracing the origin of their surnames and developing their interest in the social and historical value of Chinese local history and genealogies.

Social implications

The study of Chinese surnames is, by itself, a particular field for researching the social and political implications of contemporary Chinese society during the time the family members lived.

Originality/value

Very little research has been done in the area of Chinese local history and genealogy. The paper would be of value to researchers such as historians, sociologists, ethnologists and archaeologists, as well as students and anyone interested in researching a surname origin, its history and evolution.

Article
Publication date: 18 January 2013

Jiang Qi

The purpose of this paper is to compare the sensing characteristics of uniform fiber Bragg grating (FBG) and tilted fiber Bragg grating (TFBG) by presenting a detailed research…

Abstract

Purpose

The purpose of this paper is to compare the sensing characteristics of uniform fiber Bragg grating (FBG) and tilted fiber Bragg grating (TFBG) by presenting a detailed research review. Temperature, axial strain, bending, vibration and refractive index measurands of FBG and TFBG sensor are presented and some significant differences are found.

Design/methodology/approach

Theoretical analysis and practical application in engineering are investigated and compared from other authors' research papers and self analysis. Spectra behavior of both FBG and TFBG are discussed.

Findings

There are found to be significant differences in temperature, axial strain, bending, vibration and refractive index sensing characteristics of FBG and TFBG.

Originality/value

The paper's analysis is comprehensive and clear and provides readers with the sensing characteristics of FBG and TFBG in detail.

Article
Publication date: 15 July 2021

Shuai Yang, Wenjie Zhao, Yongzhen Ke, Jiaying Liu and Yongjiang Xue

Due to the inability to directly apply an intra-oral image with esthetic restoration to restore tooth shape in the computer-aided design system, this paper aims to propose a…

Abstract

Purpose

Due to the inability to directly apply an intra-oral image with esthetic restoration to restore tooth shape in the computer-aided design system, this paper aims to propose a method that can use two-dimensional contours obtained from the image for the three-dimensional dental mesh model restoration.

Design/methodology/approach

First, intra-oral image and smiling image are taken from the patient, then teeth shapes of the images are designed based on esthetic restoration concepts and the pixel coordinates of the teeth’s contours are converted into the vertex coordinates in the three-dimensional space. Second, the dental mesh model is divided into three parts – active part, passive part and fixed part – based on the teeth’s contours of the mesh model. Third, the vertices from the teeth’s contours of the dental model are matched with ones from the intra-oral image and with the help of matching operation, the target coordinates of each vertex in the active part can be calculated. Finally, the Laplacian-based deformation algorithm and mesh smoothing algorithm are performed.

Findings

Benefitting from the proposed method, the dental mesh model with esthetic restoration can be quickly obtained based on the intra-oral image that is the result of doctor-patient communication. Experimental results show that the quality of restoration meets clinical needs, and the typical time cost of the method is approximately one second. So the method is both time-saving and user-friendly.

Originality/value

The method provides the possibility to design personalized dental esthetic restoration solutions rapidly.

Details

Engineering Computations, vol. 38 no. 9
Type: Research Article
ISSN: 0264-4401

Keywords

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