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In this fast-changing world, digitization has become crucial to organizations, allowing decision-makers to alter corporate processes. Companies with a higher corporate social responsibility (CSR) level not only help encourage employees to focus on their goals, but they also show that they take their social responsibility seriously, which is increasingly important in today’s digital economy. So, this study aims to examine the relationship between digital transformation and CSR disclosure of Chinese A-share companies. Furthermore, this research investigates the moderating impact of governance heterogeneity, including CEO power and corporate internal control (INT) mechanisms.

This study used fixed effect estimation with robust standard errors to examine the relationship between digital transformation and CSR disclosure and the moderating effect of governance heterogeneity among Chinese A-share companies from 2010 to 2020. The whole sample consists of 17,266 firms, including 5,038 state-owned enterprise (SOE) company records and 12,228 non-SOE records. The whole sample data is collected from the China Stock Market and Accounting Research, the Chinese Research Data Services and the WIND databases.

The regression results lead us to three conclusions after classifying the sample into non-SOE and SOE groups. First, Chinese A-share businesses with greater levels of digitalization have lower CSR disclosures. Both SOE and non-SOE are consistent with these findings. Second, increasing CEO authority creates a more centralized company decision-making structure (Breuer et al., 2022; Freire, 2019), which improves the negative association between digitalization and CSR disclosure. These conclusions, however, also apply to non-SOE. Finally, INT reinforces the association between corporate digitization and CSR disclosure, which is especially obvious in SOEs. These findings are robust to alternative HEXUN CSR disclosure index. Heterogeneity analysis shows that the negative relationship between corporate digitalization and CSR disclosures is more pronounced in bigger, highly levered and highly financialized firms.

Digitalization and CSR disclosure are well studied, but few have examined their interactions from a governance heterogeneity perspective in China. Practitioners and policymakers may use these insights to help business owners implement suitable digital policies for firm development from diverse business perspectives.

This study aims to investigate the impact of managerial power distance on the corporate sustainability performance of Chinese firms and to explore the regulatory role of corporate digitalization in the Chinese capital market.

The study collects data from 2,632 A-share Chinese non-financial firms listed on Shanghai and Shenzhen stock exchanges during the period from 2010 to 2020. The authors apply different panel data regression techniques (fixed effects, GMM-System) to investigate the impact of managerial power distance on corporate sustainability performance and to explore the regulatory role of corporate digitalization in the Chinese capital market.

The results of the study show a positive relationship between high managerial power distance and the sustainability performance of Chinese non-financial firms. This positive relationship is particularly pronounced in Chinese state-owned enterprises (SOEs). The results also show that corporate digitalization increases the sustainability performance of Chinese firms. Further, corporate digitalization weakens the positive relationship between high-power distance and the sustainability performance of Chinese firms. These results are robust to alternate sustainability performance measures and various regression techniques.

To the best of the authors' knowledge, this is the first study that investigates the regulating impact of corporate digitalization on the relationship between managerial power distance and corporate sustainability performance in China.

This study aims to examine the evolution of spatial–temporal patterns in China’s hotel industry from 1978 to 2018.

A database comprising over 140,000 hotels with more than 30 rooms was created. The exploratory spatial–temporal data analysis (ESTDA) method, based on space–time cube model, was used to explore and visualize the spatial–temporal pattern of hotels.

The Chinese hotel industry can be divided into two development stages, namely, a large hotel-dominant stage before 2000 and a small–medium-sized hotel-dominant stage after 2000. China’s prefecture-level cities were clustered into four tiers. The higher the tier, the earlier the city will initiate hotel development. The Chinese hotel industry has four continuous hotspots (the Yangtze River Delta, Pearl River Delta, Bohai Rim and Sichuan and Chongqing) and some temporary hotspots.

This study lacks quantitative investigation, which could show the underlying mechanism of the evolution of the Chinese hotel industry.

This study is the first to investigate China’s hotel evolution over 40 years by applying big data and the ESTDA method. The systematic and evolutionary exploration will enable hotel researchers to understand the spatial–temporal nature of hotel distribution better. Introducing the ESTDA method into tourism and hotel research also provides an additional tool to researchers. Hotel investors and operators, city and tourism planners and market regulators can learn from the evolution of location patterns to make better where and when decisions.

Digitalization is increasingly important for promoting authentic CSR practices. Firms with higher CSR levels motivate their employees to pursue their goals and demonstrate their social responsibility. However, the literature has not adequately examined how firm-level digitalization influences corporate sustainability from a governance perspective. This study aims to fill this gap by exploring how digitalization affects CSR disclosure, a key aspect of sustainability, at the firm level. Furthermore, this study also aims to investigate how governance factors, such as management power, internal control and minority shareholder pressure, moderate this effect.

This study employs a fixed effect model with robust standard errors to analyze how digitalization and CSR disclosure are related and how this relationship is moderated by governance heterogeneity among Chinese A-share companies from 2010 to 2020. The sample consists of 2,339 firms, of which 360 are SOEs and 1,979 are non-SOEs. To ensure robustness, this study has excluded the observations in 2020 to avoid the effects of COVID-19 and used an alternative measure of CSR disclosure based on the HEXUN CSR disclosure index. Furthermore, this study also explores the link in various corporate-level CSR settings.

The regression findings reveal that: First, Chinese A-share firms with higher digitalization levels disclose less CSR information. This finding holds for both SOEs and non-SOEs. Second, stronger management power has a negative moderating effect that weakens the link between digitalization and CSR disclosure, and this effect is mainly driven by SOEs. Third, internal control attenuates the negative association between firm digitalization and CSR disclosure, which is more pronounced in SOEs. Finally, minority shareholders exacerbate the negative relationship between digitalization and CSR disclosure, and this effect is more evident in non-SOEs. These results are robust to excluding the potential COVID effect and using an alternative HEXUN CSR disclosure index measure.

Digitalization and sustainability have been widely discussed at a macro level, but their relationship at a micro level has been largely overlooked. Moreover, there is hardly any evidence on how governance heterogeneity affects this relationship in emerging economies, especially China. This paper addresses these issues by providing empirical evidence on how digital transformation influences CSR disclosure in China, a context where digitalization and CSR are both rapidly evolving. The paper also offers implications for both practitioners and policymakers to design appropriate digital strategies for firm development from diverse business perspectives.

In a coaxial ultrasonic flow sensor (UFS), wall thickness is a vital parameter of the measurement tube, especially those with small inner diameters. The paper aims to investigate the influence of wall thickness on the transient signal characteristics in an UFS.

First, the problem was researched experimentally using a series of measurement tubes with different wall thicknesses. Second, a finite element method–based model in the time domain was established to validate the experimental results and further discussion. Finally, the plane wave assumption and oblique incident theory were used to analyze the wave propagation in the tube, and an idea of wave packet superposition was proposed to reveal the mechanism of the influence of wall thickness.

Both experimental and simulated results showed that the signal amplitude decreased periodically as the wall thickness increased, and the corresponding waveform varied dramatically. Based on the analysis of wave propagation in the measurement tube, a formula concerning the phase difference between wave packets was derived to characterize the signal variation.

This paper provides a new and explicit explanation of the influence of wall thickness on the transient signal in a co-axial UFS. Both experimental and simulated results were presented, and the mechanism was clearly described.

This paper aims to reasonably quantify the radial deformation of turbine blade from a probabilistic design perspective. A probabilistic design for turbine blade radial deformation considering non-linear dynamic influences can quantify risk and thus control blade tip clearance to further develop the high performance and high reliability of aeroengine. Moreover, the need for a cost-effective design has resulted in the development of probabilistic design method with high computational efficiency and accuracy to quantify the effects of these uncertainties.

An extremum response surface method-based support vector machine (SVM-ERSM) was proposed based on SVM of regression to improve the computational efficiency and precision of blade radial deformation dynamic probabilistic design regarding non-linear material properties and dynamically thermal and mechanical loads.

Through the example calculation and comparison of methods, the results show that the blade radial deformation reaches at the maximum at t = 180 s; the probabilistic distribution and inverse probabilistic features of output parameters and the major factors (rotor speed and gas temperature) are gained; besides, the SVM-ERSM holds high computational efficiency and precision in the non-linear dynamic probabilistic design of aeroengine typical components.

The present efforts provide a method to design turbine besides other aeroengine components considering dynamic and non-linear factors base on probabilistic design for further research.

Moreover, the present study provides a way to design dynamic (motion) structures from a probabilistic perspective.

It is proved that the dynamic probabilistic design-based SVM-ERSM could produce a more reasonable blade radial deformation while maintaining low failure probability, as well as offer a useful reference for blade-tip clearance control and a promising insight to the optimal design of aeroengine typical components.

The purpose of this paper is to provide an investigation on a new kind of photocatalytic material, namely, the porous ceramic foam loading titanium dioxide, which can make an effective photocatalytic degradation of the methyl orange (MO) solution in the wastewater.

The natural zeolite powder has been used as the primary raw material to produce a sort of lightweight porous ceramic foam by impregnating polymer foam in slurry and then sintering. With the sol-gel method, a kind of open-cell reticular porous ceramic foam loading TiO₂ film was obtained having a good photocatalytic action, and the resultant porous composite product presents the bulk density of 0.3~0.6 g/cm³ to be able to float on water.

The MO could tend to be completely degraded in the solution with a certain concentration by the TiO₂-loaded ceramic foam irradiated with ultraviolet light, and this composite foam was found to have high degradation efficiency for the MO solution in a wide range of pH.

This work presents a TiO₂-loaded ceramic foam that can effectively photo-catalyze to degrade the MO in water, and the degradation efficiency were examined under different conditions of the MO solution with various pH values.

The purpose of this study is to investigate how a country's competitive tax policy influences its inward foreign direct investments (FDI) in the Asia–Pacific region, even when given particular constraints (e.g., population, public governance, skilled labor, and so on) exist.

The paper uses the system GMM estimation approach to test the hypothesis. Data on FDI, corporate income tax, and various confounding factors were drawn from Ernst and Young's worldwide corporate tax guide, the World Bank, and other sources to create a panel of 28 economies over the period 2000–2016.

The present research confirms the negative association between corporate income tax (CIT) and FDI inflows. The effects of other confounding factors on FDI net inflows are also supported (e.g., connectivity, GDP per capita, population, skilled labor, and trade openness). Our results support the argument that foreign investments may be more sensitive to CIT. Therefore, CIT is an effective indicator to observe international tax competition.

The present research uses rich data on statutory CIT and other economic and public governance factors to investigate the relationship between tax competition and FDI inflows in the Asia–Pacific region. The findings add important supplements to the nuanced understanding of the political-economic dynamics in this region, especially when cut-throat tax competition, trade tensions, and stagnant economic growth have been key challenges for global economies.

Steer-by-wire (SBW) system mainly relies on sensors, controllers and motors to replace the traditionally mechanical transmission mechanism to realize steering functions. However, the sensors in the SBW system are particularly vulnerable to external influences, which can cause systemic faults, leading to poor steering performance and even system instability. Therefore, this paper aims to adopt a fault-tolerant control method to solve the safety problem of the SBW system caused by sensors failure.

This paper proposes an active fault-tolerant control framework to deal with sensors failure in the SBW system by hierarchically introducing fault observer, fault estimator, fault reconstructor. Firstly, the fault observer is used to obtain the observation output of the SBW system and then obtain the residual between the observation output and the SBW system output. And then judge whether the SBW system fails according to the residual. Secondly, dependent on the residual obtained by the fault observer, a fault estimator is designed using bounded real lemma and regional pole configuration to estimate the amplitude and time-varying characteristics of the faulty sensor. Eventually, a fault reconstructor is designed based on the estimation value of sensors fault obtained by the fault estimator and SBW system output to tolerate the faulty sensor.

The numerical analysis shows that the fault observer can be rapidly activated to detect the fault while the sensors fault occurs. Moreover, the estimation accuracy of the fault estimator can reach to 98%, and the fault reconstructor can make the faulty SBW system to retain the steering characteristics, comparing to those of the fault-free SBW system. In addition, it was verified for the feasibility and effectiveness of the proposed control framework.

As the SBW fault diagnosis and fault-tolerant control in this paper only carry out numerical simulation research on sensors faults in matrix and laboratory/Simulink, the subsequent hardware in the loop test is needed for further verification.

Aiming at the SBW system with parameter perturbation and sensors failure, this paper proposes an active fault-tolerant control framework, which integrates fault observer, fault estimator and fault reconstructor so that the steering performance of SBW system with sensors faults is basically consistent with that of the fault-free SBW system.

The purpose of this paper is to provide an investigation on a new kind of adsorbent materials, namely, the Prussian blue analog (PBA)-loaded albite-base porous ceramic foam, which can effectively adsorb the heavy metal ion in the wastewater.

The natural zeolite powder has been used as the primary raw material to make a sort of porous ceramic foam by impregnating polymer foam in slurry and then sintering. Adjusting the technological parameters could control the bulk density of the ceramic product, which could float on water with the bulk density less than 1 g/cm³ and also sink in water with the bulk density higher than 1 g/cm³. After desilicating the porous ceramic foam, an Al-Fe type PBA with a strong function of ion exchange was loaded on the ceramic surface by directly yielding.

The adsorption performance for harmful metal ions was greatly improved by combining together the high adsorption capability of the PB analog and the efficient high specific surface area of the porous ceramic foam.

This work presents a PBA-loaded albite-base porous ceramic foam that can effectively adsorb the harmful substance in water, and the adsorption efficiency for some typical harmful ions, i.e., Cd²⁺, Cs⁺ and As(V), was examined under different conditions of the experimental period, the pH value and the ion concentration in the tested solution.