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The 21st century has brought the business model earth-shaking changes, especially since the Corona Virus Disease 2019 (COVID-19) epidemic at the end of 2019. Now, the epidemic normalization is slowing down China's rapid development. However, technological development, like artificial intelligence (AI), is unstoppable and is transforming China's economic growth modes from factor-driven to innovation-driven systems. Therefore, it is necessary to study further the new changes in labor entrepreneurship and innovation business models and their mechanism of action on economic growth.

This work studies how innovative human capital (IHC) uses AI and other scientific and technological (S&T) innovation technologies to promote China's innovation-driven economic growth model transformation from the labor entrepreneurship and innovation perspective.

The research shows that the entrepreneurial innovation ability of IHC can increase marginal return and output multiplier effect. It changes the traditional business model and promotes China's economic growth and innovation development. At the same time, this work analyzes China's inter-provincial panel data through the panel smooth transition regression (PSTR) model. It concludes that there is a nonlinear relationship between IHC and the output of innovative achievements. The main body presents three stages of nonlinear changes: first rising, then slightly declining, and rising so far.

The finding provides a direction for solving the problem of slow economic growth and accelerating the transformation of economic growth mode under epidemic normalization.

The purpose of this paper is twofold: first, to explore the influence of an individual’s attitude towards advertising and country-of-origin (COO) images (brand origin (BO) and country of manufacture (COM)) on brand equity creation; and second, to investigate how brand typicality moderates the effect of BO macro image on perceived quality.

The data to test the hypotheses were elicited from a consumer survey in the Greater Lisbon area (305 Portuguese consumers). The product category of smartphones was selected for two main reasons: it has not been extensively analysed in previous studies on the subject of brand equity; it is a device well-known to Portuguese consumers (particularly in the Greater Lisbon area). Three criteria guided the selection of the brands. The first criterion is to select brands which are well-known to consumers. The second is to choose brands with a distinctive BO and a main COM. The third and final criterion is to consider brands in different positions in the brand ranking. In order to estimate structural path coefficients, R², Q², and bootstrap techniques, the current study employs the partial least squares approach.

The results show that individuals’ attitudes towards advertisements have a positive impact on brand equity creation, whereas those towards the COM do not significantly influence brand equity creation. Attitudes towards BO only have a partial influence. Brand typicality, however, exerts a significant direct effect on brand equity dimensions and, hence, does not have a significant moderating effect.

The authors suggest analysing the influence of COO on dimensions of brand equity considering consumer segmentation, types of industry and a range of brands, as well as different levels of consumer involvement with the product category. Several brands with the same COO should be analysed in order to understand whether the effects on brand equity depend on the product category. Although the current study is a first attempt to combine the potential effect of individuals’ attitudes towards advertisements and COO on creating brand equity, further research should examine additional potential antecedents of brand equity. Finally, cross-cultural studies are recommended.

Regarding managerial implications, three main aspects should be taken into consideration. First, creative, original and different advertising strategies are more effective than the COO in creating brand equity and, consequently, in building loyalty among smartphone consumers. Second, consumers do not tend to care about the place, country or region where the smartphone is produced, but the image of the country where the brand originated may be important. Finally, managers should be aware that, at least, in the smartphone sector, the way consumers create favourable associations with the brand and typicality, trust the company and consider it good value for money, are more effective in building brand loyalty than the perceived quality of the product/brand.

Relating to the interrelationship between COO and brand equity, the results of the current study prove that the effects of COO are category specific. Therefore, more studies focussed on other contexts of products and brands are still needed to know in more detail how COO exerts an influence on brand equity dimensions. Even within a product category context, the results can depend on individual brands being analysed.

To the knowledge of the authors, this study is the first to investigate the dual (simultaneous) effect of individuals’ attitudes towards advertisements and COO images on brand equity dimensions. Adding to the originality of the paper, the category of smartphone with respect to brand equity has not been extensively analysed in previous studies.

The purpose of this paper is to constructively discuss the meaning and nature of (theoretical) contribution in accounting research, as represented by Lukka and Vinnari (2014) (hereafter referred to as LV). The authors aim is to further encourage debate on what constitutes management accounting theory (or theories) and how to modestly clarify contributions to the extant literature.

The approach the authors take can be seen as (a)n interdisciplinary literature sourced analysis and critique of the movement’s positioning and trajectory” (Parker and Guthrie, 2014, p. 1218). The paper also draws upon and synthesizes the present authors and other’s contributions to accounting research using actor network theory.

While a distinction between domain and methods theories … may appear analytically viable, it may be virtually impossible to separate them in practice. In line with Armstrong (2008), the authors cast a measure of doubt on the quest to significantly extend theoretical contributions from accounting research.

Rather than making (apparently) grandiose claims about (theoretical) contributions from individual studies, the authors suggest making more modest claims from the research. The authors try to provide a more appropriate and realistic approach to the appreciation of research contributions.

The authors contribute to the debate on how theoretical contributions can be made in the accounting literature by constructively debating some views that have recently been outlined by LV. The aim is to provide some perspective on the usefulness of the criteria suggested by these authors. The authors also suggest and highlight (alternative) ways in which contributions might be discerned and clarified.

In the process of vigorously promoting urbanization, the city development became a new driving force for China's prosperity. To comprehensively analyze the urban regional innovation system, the typical urban city was taken as an empirical sample to consider as an urban regional innovation system. The fuzzy comprehensive evaluation method was used to evaluate the operation of typical urban regional innovation system, combined the cluster analysis and Bayesian discrimination for the research and analysis. The results showed that the evaluation of regional innovation system was a national innovation strategy. Therefore, the model provides an important evidence for the urban innovative development. The proposed targeted innovation development strategy is conducive to grasp the advantages and disadvantages of the typical urban regional innovation system construction as a whole. The analysis of the structural change layers and sub-distribution of urban regional innovation effectiveness helps to clarify the stage of urban development.

Over the past three decades, a small community of eighty-four Chilean low-income families has built and improved their home incrementally, without any technical assistance, showing an impressive performance. A six square meters bathroom on a serviced plot of land with individual connection to potable water, sewerage, electricity and access roads, worked as a starting point back in 1974. However particular their rationale may seem, the individual history of their housing process reveals some general regularities in occurrence and duration of self-build activities, as well as size and allocation of the domestic spaces. A small random sample of fifteen households was selected to tell the story and explain the whys, hows, and whens of an ever-evolving housing process. Semi-structured interviews and building surveys were both combined to reconstruct the sequence of states of each housing process, with the awareness of the characteristic imprecision of oral information transfer. Alternative states were explored by constraint programming methods and spatial qualitative reasoning. Considering the hard constraints over the site morphology and services allocation, the results of the exploration stress how extraordinary lucid and intuitive the surveyed families are when making their design decisions. The article exposes a reconstructive case study on spontaneous growth patterns underlying an unassisted, incremental self-build housing dynamics.

Social participation (SP) has been shown to have a favorable impact on health status, particularly among elders in developed countries. However, empirical study is scarce for China. This study explores the relation between social participation (SP) and health status among middle-aged adults and elders in China when controlled socioeconomic characteristics of individuals.

This paper employs an empirical study based on the data from a three-wave national longitudinal survey: the Chinese Health and Retirement Longitudinal Study (CHARLS) from 2011, 2013 to 2015. It collects data from 28,895 individuals aged 45–84. It uses lagged variable method (LV) to address the reverse causality problem, and the random-effects model or fixed-effect model to address the heterogeneity problem.

The paper finds the social participation positively affect self-reported health statistically. The influence of social participation on self-reported health flows through two channels: the improved mental health effect (SP-MH-SRH channel) and the increased income effect (SP-income-SRH channel). In comparison with the SAP-income-SRH channel, the influence of the SP-MH-SRH channel l is greater.

First, the absence of other measures of volunteering, such as hours of social participation that are not available in the employed dataset. Second, even though the LV model and FE model are used in the paper, there may remain the endogeneity problem in the results. Third, the influences of formal and informal social participation should be distinguished in the future research.

Social participation may improve the self-reported health status. The influence of SP on health may be due to the improved mental health effect (SP-MH-SRH channel). In order to improve the mental and physical health status of middle-aged adults and elders the government should consider even more promotion of social participation.

First, this paper focuses on the correlation between social participation and well-being (self-reported health) of middle-aged adults and elderly in China, the previous studies on the issue for China are scarce. Second, this paper uses the lagged variable method (LV) to address the reverse causal relation problem, and the fixed-effects model or the random-effects model to address the heterogeneity problem. Third, the two channels (the improved mental health effect and the increased income effect) are firstly investigated in this study.

Four pigments derived from the SrO–ZnO–B₂O₃–P₂O₅ system were tested in a solvent coating system based on a modified alkyd resin and water‐borne system based on a styrene–acrylate dispersion. The pigments pastes were applied on activated steel panels and after conditioning standard corrosion tests were performed comprising the determination of resistance to humid atmospheres containing SO₂ and also the resistance to a neutral salt fog. Test results were compared with those performed on the coatings prepared with standard anticorrosion pigments of Zn₃(PO₄)₂.2H₂O, Ca(BO₂)₂, Zn(BO₂)₂ a Ba(BO₂)₂. Some tested pigments revealed at least comparable corrosion‐inhibition properties with standard pigments. Coatings based on alkyd resins gave better results than those prepared form water‐borne system.

We document the emergence of the Lead Independent Director (LID) board role in a sample of U.S. firms from 1999–2015. We find that firms that adopt an LID board role are larger and have more independent boards, higher institutional investor holdings, and an NYSE listing. Firms with greater anticipated benefits from monitoring also adopt an LID role, e.g., firms with dual CEO-Chairman, with more takeover defense mechanisms, and with higher cash holdings. Using an event study methodology, we find that investors respond positively to the adoption of an LID board role. Lastly, using instrumental variables to address endogeneity in the LID board role, we find that firms with an LID are more likely to terminate poorly performing CEOs. Taken as a whole, these results suggest that the LID board role enhances firm value and improves the quality of corporate governance.

This paper aims to investigate the coupled effects of electrohydrodynamic and gravity forces on the circulation effectiveness of working fluid in an inclined micro heat pipe driven by electroosmotic flow. The effects of the three competing forces, namely, the capillary, the gravitational and the electrohydrodyanamic forces, on the circulation effectiveness of a micro heat pipe are compared and delineated.

The numerical model is developed based on the conservations of mass, momentum and energy with the incorporation of the Young–Laplace equation for electroosmotic flow in an inclined micro heat pipe incorporating the gravity effects.

By inducing electroosmotic flow in a micro heat pipe, a significant increase in heat transport capacity can be attained at a reasonably low applied voltage, leading to a small temperature drop and a high thermal conductance. However, the favorably applied gravity forces pull the liquid toward the evaporator section where the onset of flooding occurs within the condenser section, generating a throat that shrinks the vapor flow passage and may lead to a complete failure on the operation of micro heat pipe. Therefore, the balance between the electrohydrodyanamic and the gravitational forces is of vital importance.

This study provides a detailed insight into the gravitational and electroosmotic effects on the thermal performance of an inclined micro heat pipe driven by electroosmotic flow and paves the way for the feasible practical application of electrohydrodynamic forces in a micro-scale two-phase cooling device.