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From the perspective of local government tax administration, the impact of geographic dispersion on the corporate tax burden is investigated in this paper.

Using unbalanced panel data with a sample of listed companies from 2003 to 2020 in China, this paper focuses on the effect of geographic dispersion on corporate tax burden and the mechanisms.

It is found that corporate tax burden is positively related to geographic dispersion. It is also found that geographic dispersion affects the corporate tax burden by increasing the effort of local government tax administration. In addition, the relation between geographic dispersion and corporate tax burden is more pronounced for local SOEs prior to the implementation of Golden Tax Project III and in cases where local governments face stronger financial pressure to obtain revenue.

This study has important implications for the promotion of the coordinated development of the regional economy, as well as the legalization, modernization and informatization of tax administration.

This paper aims to investigate whether close auditor-client relationships affect audit quality over the tenure of the audit partner and the potential role of partner rotation in mitigating this effect.

Using the Chinese mandatory audit partner rotation setting, the authors identify the existence of a close auditor-client relationship if the audit partner tenure with a client is larger than the audit firm tenure with that client. The sample period (1998–2009) is divided into voluntary and mandatory rotation periods when examining the effects of audit partner tenure on audit quality for the normal and close auditor-client relationship subsamples, respectively. The authors also conduct a propensity score matching analysis to address a selection issue.

The paper finds that under the voluntary partner rotation regime, audit quality decreases with audit partner tenure for the subsample with close auditor-client relationships, whereas this effect is not shown in the normal relationship subsample. However, audit quality no longer declines with audit partner tenure under the mandatory partner rotation regime.

This is the first study that directly examines the effect of audit partner tenure on audit quality associated with close auditor-client relationships under the voluntary and mandatory partner rotation regimes.

The security of archival privacy data in the cloud has become the main obstacle to the application of cloud computing in archives management. To this end, aiming at XML archives, this paper aims to present a privacy protection approach that can ensure the security of privacy data in the untrusted cloud, without compromising the system availability.

The basic idea of the approach is as follows. First, the privacy data before being submitted to the cloud should be strictly encrypted on a trusted client to ensure the security. Then, to query the encrypted data efficiently, the approach constructs some key feature data for the encrypted data, so that each XML query defined on the privacy data can be executed correctly in the cloud.

Finally, both theoretical analysis and experimental evaluation demonstrate the overall performance of the approach in terms of security, efficiency and accuracy.

This paper presents a valuable study attempting to protect privacy for the management of XML archives in a cloud environment, so it has a positive significance to promote the application of cloud computing in a digital archive system.

For solving the dilemma between the cognitive cost and value of the uncertainty and negative feedback loop formed by them in the knowledge transfer process, the purpose of this paper is to attempt to construct a new web‐based knowledge flow model to find an alternative diffusion path which had become the inevitable choice in achieving Industry‐University collaboration.

In view of this, based on the statistical data compilation of the Universities of Science and Technology of China from 2002 to 2008, the visual diagrams, econometric model and grey incidence model were used to analyze the situation of the technology innovation and technology transformation on the combined learning with research in Jiangsu. Then, the conceptual model and the organization management pattern for network‐based Industry‐University‐Research collaboration was put forward.

The results are convincing: the new web‐based knowledge flow model in this paper could overcome barriers in the knowledge flow process of the Industry‐University collaboration with the innovation and the integration of the cross‐border and also promote the exchange of knowledge especially for tacit knowledge and value‐added mobile and can also improve the regional technological innovation ability and technology transformation capabilities.

The paper succeeds in constructing the web‐based knowledge flow model to develop the Industry‐University collaboration and help improve regional innovation and technology transformation.

The purpose of this paper is to investigate the immiscible two-layer heat fluid flows in the presence of the electric double layer (EDL) and magnetic field. The effects of EDL, magnetic field and the viscous dissipative term on fluid velocity and temperature, as well as the important physical quantities, are examined and discussed.

The upper and lower regions in a horizontal microchannel with one layer being filled with a nanofluid and the other with a viscous Newtonian fluid. The nanofluid flow in the lower layer is described by the Buongiorno’s nanofluid model with passively controlled model at the boundaries. An appropriate set of non-dimensional quantities are used to simplify the nonlinear systems. The resulting coupled nonlinear equations are solved by using homotopy analysis method.

The present work demonstrates that increasing the EDL thickness and Hartmann number can restrain the fluid flow. The Brinkmann number has a significant role in the enhancement of heat transfer. It is also identified that the influence of EDL effects on microflow cannot be ignored.

The effects of viscous dissipation involved in the heat transfer process and the body force because of the EDL and the magnetic field are considered in the thermal energy and momentum equations for both regions. The detailed derivation procedure of the analytical solution for electrostatic potential is provided. The analytical solutions can lead to improved understanding of the complex microfluidic systems.

The interbank market in China experienced remarkable squeezes in liquidity in 2013. In particular, the overnight Shanghai Interbank Offered Rate reached a historical high in June. Banks were unprepared, facing the occurrence of various liquidity demands simultaneously. Effects of the liquidity squeeze spread across markets, and concerns were expressed about the health of the banking sector in the world’s second largest economy. Yet the central bank of China maintained an unswerving view that the tightness of liquidity was only structural, and could be overcome by the commercial banks themselves. While it may be too early to judge whether the central bank was correct, or whether there is systematic liquidity risk in the banking sector, markets received a clear signal from the People’s Bank of China. The central bank stopped acting as a ‘perpetual put option’ for commercial banks and refused to take responsibility to satisfy liquidity needs in the interbank market. Its intention is clear; that is, to adjust monetary policy and support economic reform in China. The new Chinese government seems determined to steer a new course away from the previous growth episode. Its resolution has been published and actions have been taken. Among them, the central bank’s changes to monetary policy have received responses from the markets, and the People’s Bank of China is now in the vanguard of a battle to squeeze liquidity. It is difficult to predict what further actions the government will take. However, it should be aware that the driving force of economic reform in China comes from structural change and productivity improvement. Without follow-up policies, complication in the financial system could undermine the central bank’s effort and international capital flows may quickly substitute the opening position of the central bank in the interbank market. More wisdom is required if China is to win the battle for deleveraging and structural reform.

The purpose of this paper is to propose a partitioned approach by coupling the smoothed profile method (SPM) and the Euler tension beam model in simulating a vortex-induced vibration of both rigid and flexible cylinders at various reduced velocities.

For the fluid part, SPM in the framework of the spectral element method is adopted to simulate the flow. The advantage of SPM lies in modelling multiple complex shapes as it uses a fixed computational mesh without conformation to the geometry of the particles. For the structure part, an elastic-mounted rigid cylinder is considered in two-dimensional (2D) simulations, while a flexible cylinder with a Euler tension beam model is used in three-dimensional simulations.

Firstly, in the flow past a freely vibrating cylinder, the maximum vibration responses of the cylinder are about 0.73D and 0.1D in the y and x directions, respectively, which occur at the point U_r = 5.75 and are much higher than U_r = 5 in 2D simulations. It is found that the numerical results from the SPM solver are very consistent with those from the NEKTAR-Arbitrary Lagrangian Eulerian method (NEKTAR-ALE) solver or the NEKTAR-Fourier solver. Furthermore, the flow past the tandem cylinders is also investigated, where the upstream cylinder is static while the downstream one is free to vibrate. Specifically, the beating behaviour is captured from the vibration response of the freely vibrating cylinder under the reduced velocity of U_r = 6 with a gap distance of L = 3.5D.

The originality of the paper lies in coupling the SEM with the Euler beam model in simulating the vortex induced vibration (VIV) of flexible cylinders.

This paper aims to study the heat transfer of nanofluid flow driven by the move of channel walls in a microchannel under the effects of the electrical double layer and slippery properties of channel walls. The distributions of velocity, temperature and nanoparticle volumetric concentration are analyzed under different slip-length. Also, the variation rates of flow velocity, temperature, concentration of nanoparticle, the pressure constant, the local volumetric entropy generation rate and the total cross-sectional entropy generation are analyzed.

A recently developed model is chosen which is robust and reasonable from the point of view of physics, as it does not impose nonphysical boundary conditions, for instance, the zero electrical potential in the middle plane of the channel or the artificial pressure constant. The governing equations of flow motion, energy, electrical double layer and stream potential are derived with slip boundary condition presented. The model is non-dimensionalized and solved by using the homotopy analysis method.

Slip-length has significant influences on the velocity, temperature and nanoparticle volumetric concentration of the nanofluid. It also has strong effects on the pressure constant. With the increase of the slip-length, the pressure constant of the nanofluid in the horizontal microchannel decreases. Both the local volumetric entropy generation rate and total cross-sectional entropy generation rate are significantly affected by both the slip-length of the lower wall and the thermal diffusion. The local volumetric entropy generation rate at the upper wall is always higher than that around the lower wall. Also, the larger the slip-length is, the lower the total cross-sectional entropy generation rate is when the thermal diffusion is moderate.

The findings in this work on the heat transfer and flow phenomena of the nanofluid in microchannel are expected to make a contribution to guide the design of micro-electro-mechanical systems.

The purpose of this study is to analyze the Entropy generation analysis and heat transport in three-dimensional flow between two stretchable disks. Joule heating and heat generation/absorption are incorporated in the thermal equation. Thermo-diffusion effect is also considered. Flow is conducting for time-dependent applied magnetic field. Induced magnetic field is not taken into consideration. Velocity and thermal slip conditions at both the disks are implemented. The flow problem is modeled by using Navier–Stokes equations with entropy generation rate and Bejan number.

Von Karman transformations are used to reduce the nonlinear governing expressions into an ordinary one and then tackled by homotopy analysis method for convergent series solutions. The nonlinear expressions for total entropy generation rate are obtained with appropriate transformations. The impacts of different flow variables on velocity, temperature, entropy generation rate and Bejan number are described graphically. Velocity, temperature and concentration gradients are discussed in the presence of flow variables.

Axial, radial and tangential velocity profiles show decreasing trend for larger values of velocity slip parameters. For a larger Brinkman number, the entropy generation increases, while a decreasing trend is noticed for Bejan number.

To the best of the authors’ knowledge, no such analyses have been reported in the literature.