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The purpose of this paper is to investigate the effect of NaCl solution with different concentrations on impact-sliding fretting corrosion behavior of Inconel 690TT steam generator heat transfer tubes.

The optical 3D profiler was used to measure the wear profile and calculated the wear volume. Corrosion behavior was studied using open circuit potential monitoring and potentiodynamic polarization testing. The morphologies and elemental distributions of wear scars were analyzed using scanning electron microscopy and energy-dispersive spectroscopy. The synergism of wear and corrosion was analyzed according to the ASTM G119 standard.

The corrosion tendency reflected by OCP and the corrosion current calculated by Tafel both increased with the increase of NaCl concentration. The total volume loss of the material increased with concentration, and it was known from the synergism that the volume loss caused by corrosion-enhanced wear accounted for the largest proportion, while the wear-enhanced corrosion also made a greater contribution to volume loss than tangential fretting corrosion. Through the analysis of the material morphologies and synergism of wear and corrosion, the damage mechanism was elucidated.

The research findings can provide reference for impact-sliding fretting corrosion behavior of Inconel 690TT heat transfer tubes in NaCl solution with different concentrations.

This paper aims to examine whether firms retaining industry-specialist auditors receive better price and non-price terms for bank loans.

Based on a sample of companies retaining big N auditors during the 2000-2010 period, this paper constructed six proxies for auditor industry expertise and tested three major loan terms: loan spreads, number of general and financial covenants and requirements for collateral.

It was found that companies retaining industry-specialist auditors receive lower interest rates and fewer covenants. Banks are also less likely to demand secured collateral. These findings are supported by several sensitivity tests.

The findings suggest that auditor industry expertise provides incremental value to creditors and that bank loan cost is one economic benefit for companies hiring specialist auditors.

To the best of the authors’ knowledge, this study is the first to investigate the impact of auditor industry expertise on the cost of private debts.

This study aims to examine whether audit partner public-client specialization and busyness impact the cost of debt.

This paper uses data from companies in Thailand for the 1998–2016 period. To measure the cost of debt, this study uses the realized interest cost, measured as the total interest expense for the one year ahead divided by the average value of total debt outstanding during that year.

The results show a positive association between the cost of debt and two measures of public-client specialization and busyness, which are the number of public clients audited by an individual audit partner in each year and the proportion of the number of public clients divided by the number of total clients in an individual audit partner’s portfolio.

In the literature, there is a lack of research on whether a higher number of public clients in an audit partner’s portfolio leads to better or worse perceived audit quality. This study extends prior literature by examining whether creditors’ perception of audit quality depends on the audit partner specialization or busyness and specifically, on the number of public clients of the auditor. The findings indicate that public-client busyness of a particular audit partner, rather than the audit partner public-client specialization, matters in the cost of debt.

Silane cross-linkers have been used to strengthen the mechanical stabilities and friction resistance of plastic products. Therefore, the effect of silane cross-linkers on latex has been studied through preparing modified self-cross-linking long fluorocarbon polyacrylate latex. In this paper, nonionic surfactant alcohol ether glycoside (AEG1000) and anionic polymerizable surfactant 1-allyloxy-3-(4-nonylphenol)-2-propanol polyoxyethylene (10) ether ammonium sulfate (DNS-86) acted as mixed emulsifier and 3-(methacryloyloxy) propyltrimethoxysilane (KH-570) and bis (2-ethylhexyl) maleate (DOM) were used as functional monomers.

The modified acrylate polymer latex was synthesized through the semi-continuous seeded emulsion polymerization with methyl methacrylate (MMA), butyl acrylate (BA), dodecafluoroheptyl methacrylate (DFMA) and hydroxypropyl methacrylate (HPMA) as main monomers. Potassium persulfate (KPS) was applied to initiate polymerization reaction, nonionic surfactant AEG1000 and DNS-86 acted as emulsifier, KH-570 and DOM were used as functional monomers, respectively.

The optimum conditions of synthesizing the modified latex were the following. The mass ratio of monomers containing MMA, BA, DFMA, HPMA, KH-570 and DOM was 13.58:13.58:0.90:1.20:0.15:0.60, the usage of initiator KPS was 0.5% of the total weight of monomers and the amount of emulsifier was 7% of all monomers with AEG1000:DNS-86 = 1:1. The results indicated that the conversion of monomer was 99% and the coagulation was about 2.0%.

The resultant latex was modified silane cross-linker KH-570 and DOM, which positively affected the comprehensive properties of latex and its film. Apart from this, the novel mixed emulsifier was used to improve the size and distribution of latex particles and reduce environmental problems caused by the use of emulsifiers.

The survival and sustainable growth of Cai Luong (Renovated Theatre) theatre companies as well as Cai Luong theatrical art in Vietnam necessitate the sharing of acting and singing skills between generations of actors. The purpose of this paper is to investigate the role of theatre members’ perception of psychological contract in predicting their sharing of knowledge. Another research purpose is to assess if corporate social responsibility (CSR) of theatre companies can activate the effect chain through psychological contract to knowledge sharing. The last research purpose sheds light on the moderating role of entrepreneurial orientation (EO) for the relationship between psychological contract and knowledge sharing among members of Cai Luong theatre companies in Vietnam setting.

Cross-sectional data for SEM-based analysis was collated from 226 respondents of Cai Luong theatre companies in Vietnam.

Research results unveil the predicting role that CSR played on the relationship between psychological contract and knowledge sharing among members in Cai Luong theatre companies. This relationship was also found to be moderated by EO.

Research results extend knowledge management literature through the inclusion of CSR and psychological contract as antecedents of knowledge sharing.

This study aims to fathom the role of nursing governance as a mechanism to activate the chain effect from corporate social responsibility (CSR) through psychological contract to knowledge sharing, which in turn reduces clinical errors in hospitals in the Vietnam context. Clinical errors not merely result from human factors but also from mechanisms which influence human factors.

The clues for the research model were established through structural equation modeling-based analysis of cross-sectional data from 233 nurses of Vietnam-based hospitals.

Research findings unveiled the positive correlation between nursing governance and ethical CSR as well as the negative correlations between nursing governance and legal CSR or economic CSR. Ethical CSR was found to have positive effect on psychological contract, whereas legal or economic CSR was found to have negative effect on psychological contract. The chain effects from psychological contract through knowledge sharing to clinical error control were also attested in this inquiry.

Research results have contributed to literature in some ways, for example, expanding health-care quality and patient safety literature through the chain of antecedents (nursing governance, CSR, psychological contract and knowledge sharing) to clinical error control, underscoring the role of psychological contract in cultivating knowledge sharing and adding organizational outcomes such as knowledge sharing and clinical error control to the nursing governance literature.

The purpose of this paper is to examine empirically the evolution of corporate compliance with the eighth Company Law Directive (CLD) over time, the relationship between the degree of compliance with the eighth CLD and corporate governance quality (CGQ), and the relative effect of compliance with the eighth CLD and Sarbanes–Oxley Act (SOX) on CGQ.

The hypotheses are tested on a sample of EU firms that are cross listed in the EU and the USA and, thus, subject to both EU and US legislation, using fixed effects panel regression analysis.

The authors find that compliance levels with the eighth CLD are increasing over time, yet they vary considerably across constituent provisions. The authors also find that higher compliance is positively related to CGQ, although the effect size is higher for compliance with the eighth CLD than for compliance with SOX.

This study is original from many perspectives. Unlike most prior studies, which rely on binary variables to represent the constructs appraised in this study, novel and advanced measures of compliance and CGQ are constructed. Next, this study examines EU firms that have received very little research interest compared to US firms. Third, in an innovative approach, the authors appraise the relationship between the degree of compliance and CGQ longitudinally at both the aggregate and the constituent provision levels.