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This paper investigates whether China's R&D tax deduction policy triggers firms to manipulate their R&D expenditures upward.

This paper employs the ratio of actual tax savings as a proxy for the benefits of the R&D tax deduction policy based on manually collected and systematically cross-checked data. The relationship between tax benefits and abnormal R&D spending is estimated in a sample of Chinese A-share listed companies for the period 2007–2018.

The findings suggest that tax deductions lead to positive abnormal R&D spending and that this deviation in R&D spending may be attributed to firms' upward R&D manipulation for tax avoidance. The results also indicate that this behavior is more significant for the period after the policy revision, in non-HNTEs (high and new technology enterprises), and in firms with a high ratio of R&D expenses.

It is difficult to establish a sophisticated and unified model to identify the specific strategy of upward R&D manipulation that firms use to obtain tax benefits.

Managers should take into account upward R&D manipulation when designing governance mechanisms. Policymakers in developing countries may further pursue preferential tax policies that cover every stage of innovation activities gradually; the local provincial governments need to leverage their proximity and flexibility advantages to develop a tax collection and administration system.

This study contributes to the understanding of the complex effect of R&D tax incentives and helps more fully illuminate firms' upward R&D manipulation behavior from the perspective of tax planning strategies, which are underexplored in previous research.

The purpose of this paper is to facilitate understanding of how to mitigate the privacy concerns of users who have experienced privacy invasions.

Drawing on the communication privacy management theory, the authors developed a model suggesting that privacy concerns form through a cognitive process involving threat-coping appraisals, institutional privacy assurances and privacy experiences. The model was tested using data from an empirical survey with 913 randomly selected social media users.

Privacy concerns are jointly determined by perceived privacy risks and privacy self-efficacy. The perceived effectiveness of institutional privacy assurances in terms of established privacy policies and privacy protection technology influences the perceptions of privacy risks and privacy self-efficacy. More specifically, privacy invasion experiences are negatively associated with the perceived effectiveness of institutional privacy assurances.

Privacy concerns are conceptualized as general concerns that reflect an individual’s worry about the possible loss of private information. The specific types of private information were not differentiated.

This paper is among the first to clarify the specific mechanisms through which privacy invasion experiences influence privacy concerns. Privacy concerns have long been viewed as resulting from individual actions. The study contributes to literature by linking privacy concerns with institutional privacy practice.

The purpose of this paper is to present a novel and effective fabricating method of 3D ceramic photonic crystals with diamond structure.

The reverse diamond‐structure resin molds are fabricated by stereolithography (SL), then ceramic slurry is prepared and injected into the molds under vacuum condition. Subsequently, ceramic photonic crystals are obtained after vacuum freeze‐drying and sintering.

The combination of SL, gel‐casting and freeze‐drying could be used to fabricate the 3D ceramic photonic crystals with diamond structure which have intact structure and minimal shrinkage. The samples have been tested and the experimental results indicate that their band gap is in the range of 10.14‐12.20 GHz, consistent with the simulation results.

The influence of fabrication process on the photonic band gap needs further study.

This paper presents a novel fabricating method of 3D diamond‐structure ceramic photonic crystals based on SL, gel‐casting and freeze‐drying. The method fabricates complex ceramic photonic crystals with high accuracy and helps further research in this field.

There is an increasing popularity for the continuum robot in minimally invasive surgery owing to its compliance and dexterity. However, the dexterity takes the challenges in loading and precise control because of the absence of the shape tracking for the continuum robot. The purpose of this paper is to propose a new type of continuum manipulator with variable stiffness that can track the bending shape timely.

The low-melting-point alloy (LMPA) is used to implement the stiffness variation and shape detection for the continuum manipulator. A conceptual design for a single module is presented, and the principle of stiffness control based on the established static model is formulated. Afterward, a shape detection method is introduced in which the shape of the continuum manipulator can be detected by measuring the resistance of every LMPA. Finally, the effect of the proposed variable stiffness method is verified by simulation; the variable stiffness and shape detection methods are evaluated by experiments.

The results from the simulations and experiments indicate that the designed continuum manipulator has the ability of stiffness variation over 42.3% and the shape detection method has high precision.

Compared with conventional structures, the novel manipulator has a simpler structure and integrates the stiffness variation and shape detection capabilities with the LMPA. The proposed method is promising, and it can be conveniently extended to other continuum manipulators.

Periodic inspection of bridge cables is essential, and cable-climbing robots can replace human workers to perform risky tasks and improve inspection efficiency. However, cable inspection robots often fail to surmount large obstacles and cable clamps. The purpose of this paper is to develop a practical cable inspection robot with stronger obstacle-surmounting performance and circumferential rotation capability.

A cable inspection robot with novel elastic suspension mechanisms and circumferential rotation mechanisms is designed and proposed in this study. The supporting force and spring deformation of the elastic suspension are investigated and calculated. Dynamic analysis of obstacle surmounting and circumferential rotation is performed. Experiments are conducted on vertical and inclined cables to test the obstacle-surmounting performance and cable-clamp passing of the robot. The practicality of the robot is then verified in field tests.

With its elastic suspension mechanisms, the cable inspection robot can carry a 12.4 kg payload and stably climb a vertical cable. The maximum heights of obstacles surmounted by the driving wheels and the passive wheels of the robot are 15 mm and 13 mm, respectively. Equipped with circumferential rotation mechanisms, the robot can flexibly rotate and successfully pass cable clamps.

The novel elastic suspension mechanism and circumferential rotation mechanism improve the performance of the cable inspection robot and solve the problem of surmounting obstacles and cable clamps. Application of the robot can promote the automation of bridge cable inspection.