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Coronavirus disease 2019 (COVID-19) has made telecommuting widely valued, but different individuals have different degrees of acceptance of telecommuting. This article aims to identify suitable individuals for telework and to clarify which types of workers are suitable for what level of telework, set scientific, reasonable hybrid work ratios and processes and measure their suitability.

First, two working scenarios of different risk levels were established, and the theory of planned behavior (TPB) was used to introduce latent variables, constructing a multi-indicator multi-causal model (MIMIC) to identify suitable individuals, and second, constructing an integrated choice and latent variable (ICLV) model of the working method to determine the suitability of different types of people for telework by calculating their selection probabilities.

It is possible to clearly distinguish between two types of suitable individuals for telework or traditional work. Their behavior is significantly influenced by the work environment, which is influenced by variables such as age, income, attitude, perceived behavioral control, work–family balance and personnel exposure level. In low-risk scenarios, the influencing factors of the behavioral model for both types of people are relatively consistent, while in high-risk scenarios, significant differences arise. Furthermore, the suitability of telework for the telework-suitable group is less affected by the pandemic, while the suitability for the non-suitable group is greatly affected.

This study contributes to previous literature by: (1) determining the suitability of different population types for telework by calculating the probability of selection, (2) dividing telework and traditional populations into two categories, identifying the differences in factors that affect telework under different epidemic risks and (3) considering the impact of changes in the work scenario on the suitability of telework for employees and classifying the population based on the suitability of telework in order to avoid the potential negative impact of telework.

This paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second Cold War between the West and the Rest of the World.

We explore the strategies of those who called themselves “Confucian accountants” in China, a country which has recently discouraged its state-owned enterprises from using the services of the Big 4. We do this by employing qualitative research methods, including reflexive photo interviews, in which Big-4 accountants, recognised as the most Westernised accounting actors in China, and Confucian accountants are asked to take and explain photographs representing their professional lives. Bourdieu’s notions of “economy of practices” and “vision-of-division strategy” are drawn upon to understand who the Confucian accountants are and what they do strategically in their pursuit of a higher revenue stream and improved social standing in the Chinese social space.

The homegrown Confucian accountants share cultural-cognitive characteristics with neighbouring social actors, such as their clients and government officials, who have been inculcated with Confucianism and the state’s cultural confidence policy in pursuit of a “socialist market economy with Chinese characteristics”. Those accountants try to enhance their social standing and revenue stream by strategically demonstrating their difference from Big-4 accountants. For this purpose, they wear Confucian clothes, have Confucian props in their office, employ Confucian phrases in their everyday conversations, use Confucian business cards and construct and maintain guanxi with government officials and clients.

This paper is the first attempt to explore Confucian accountants’ strategies for increasing their revenue and social standing at the start of the Second Cold War.

This study seeks to understand how accountant stereotypes have been constructed and reconstructed at the macro-national and the structural level in Chinese society.

This qualitative investigation into China's social construction of accountant stereotypes employs Becker's (1963) labelling theory. Viewing stereotyping as a socially constructed practice, this study draws on a post-positivistic, reflexive epistemology in conducting 28 semi-structured interviews with accountants and related actors.

Chinese accountant stereotypes are constructed and reconstructed according to the rules created and enforced in different cultural-political periods. The accountant stereotypes constructed during the ancient Confucian period (500 BC – 1948) were replaced during 1949 and 2012 when the political focus shifted towards propagating socialism and later promoting economic growth. They also show how Confucian stereotypes of accountants resurfaced in 2013 but were reconstructed by the central government's cultural confidence policy of propagating Confucianism.

Empirically, prior literature has focused on what the accountant stereotype is and how accountants respond to such stereotypes, but it has neglected the ways in which these accountant stereotypes are politically and culturally constructed, diffused and legitimated. This paper fills in the gap by understanding the social practice of accountant stereotyping in a previously unexplored political-cultural context, namely Chinese society. In theoretical terms, by offering the first use of Becker's (1963) labelling theory in the accounting literature, it furthermore enhances our understanding of how accountants' identities and social standing are shaped by social rules.

Due to the special service environment of superalloys, this paper aims to obtain effects of temperature and Ti addition on high temperature oxidation behavior of Co-Al-W-B alloys.

Isothermal oxidation experiment of Co-Al-W-based alloys were carried out at 800°C, 900°C and 1000°C for different times (3, 5, 10, 20, 50 and 100 h) referring to the method of HB5258-2000. Oxidation weight gain curves and oxidation products were detected.

The results showed that the average oxidation rates of Co-Al-W-B alloy at 800 °C and 900 °C were 0.489 g·m⁻²·h⁻¹ and 0.888 g·m⁻²·h⁻¹, respectively, which belonged to an antioxidant grade. However, the average oxidation rate at 1000 °C was 2.068 g m⁻²·h⁻¹, belonging to the secondary oxidation resistance class. In the alloy with Ti addition, dense Ti oxides film were formed at the early oxidation stage and then gradually diffused later, which can increase the oxidation resistance of the alloys to some extent. By analyzing the oxidation products of Co-Al-W-B alloy, it was found that a dense Al₂O₃ layer could be formed when the alloy was oxidized at 800°C. The continuous Al₂O₃ layer would prevent the oxygen from further spreading and make the alloy into the stable oxidation stage. However, only a non-dense Al₂O₃ layer were observed with 900°C oxidation.

It can provide references for the composition design, preparation process optimization and protective coating selection of the γ′ phase strengthened cobalt-base superalloys.

This paper aims to provide a better understanding of the challenges and potential solutions in Visual Simultaneous Localization and Mapping (SLAM), laying the foundation for its applications in autonomous navigation, intelligent driving and other related domains.

In analyzing the latest research, the review presents representative achievements, including methods to enhance efficiency, robustness and accuracy. Additionally, the review provides insights into the future development direction of Visual SLAM, emphasizing the importance of improving system robustness when dealing with dynamic environments. The research methodology of this review involves a literature review and data set analysis, enabling a comprehensive understanding of the current status and prospects in the field of Visual SLAM.

This review aims to comprehensively evaluate the latest advances and challenges in the field of Visual SLAM. By collecting and analyzing relevant research papers and classic data sets, it reveals the current issues faced by Visual SLAM in complex environments and proposes potential solutions. The review begins by introducing the fundamental principles and application areas of Visual SLAM, followed by an in-depth discussion of the challenges encountered when dealing with dynamic objects and complex environments. To enhance the performance of SLAM algorithms, researchers have made progress by integrating different sensor modalities, improving feature extraction and incorporating deep learning techniques, driving advancements in the field.

To the best of the authors’ knowledge, the originality of this review lies in its in-depth analysis of current research hotspots and predictions for future development, providing valuable references for researchers in this field.

The purpose of this paper is to make a general comparison between urban‐rural relationship in China and that in the developed countries, aiming to draw some experiences based on which future tendencies of urban‐rural relationship in China could be predicted.

The core analysis of this paper examines how the urban‐rural relationship develops especially when urbanization rate reaches a very high level. Through literature review, this paper explores the evolution of urban‐rural relationship in developed nations by referring to some international cities in different industrial stages. In parallel, it goes through this relationship in China from 1949 until now.

This paper shows that future urbanization development in China will be generated largely by rural‐urban migration especially the eastern‐inclined migration while rural industrialization‐lead urbanization would develop at the provincial level. It also points that education and training to the labor force is the crucial issue to future urbanization development in China.

The obvious value of this paper is to predict, through a historical review and comparison, urban‐rural relationship in China when it is approaching to high urbanization level. Literature review finds some experiences in developed countries that will somehow take place in China. It also analyzes the eastern‐oriented rural‐urban migration, rural industrialization and their influence on urban‐rural relationship in China.

High-tech enterprises, as the national innovation powerhouses, have garnered considerable interest, particularly regarding their technological innovation capabilities. Nevertheless, prevalent research tends to spotlight the impact of individual factors on innovative behavior, with only a fraction adopting a comprehensive viewpoint, scrutinizing the causal amalgamations of precursor conditions influencing the overall innovation proficiency of high-tech enterprises.

This paper employs a hybrid approach integrating necessary condition analysis (NCA) and fuzzy-set qualitative comparative analysis (fsQCA) to examine the combinatorial effects of antecedent factors on high-tech enterprises' innovation output. Our analysis draws upon data from 46 listed Chinese high-tech enterprises. To promote technological innovation within high-tech enterprises, we introduce a novel perspective that emphasizes technological innovation networks, grounded in a network agents-structure-environment framework. These antecedents are government subsidy, tax benefits, customer concentration, purchase concentration rate, market-oriented index and innovation environment.

The findings delineate four configurational pathways leading to high innovative output and three pathways resulting in low production.

This study thereby enriches the body of knowledge around technological innovation and provides actionable policy recommendations.

The purpose of this paper is to describe the main ways in which large amounts of information have been integrated to provide new measures of food consumption and agricultural production, and new methods for gathering and analyzing internet-based data.

This study reviews some of the recent developments and applications of big data, which is becoming increasingly popular in agricultural economics research. In particular, this study focuses on applications of new types of data such as text and graphics in consumers' online reviews emerging from e-commerce transactions and Normalized Difference Vegetation Index (NDVI) data as well as other producer data that are gaining popularity in precision agriculture. This study then reviews data gathering techniques such as web scraping and data analytics tools such as textual analysis and machine learning.

This study provides a comprehensive review of applications of big data in agricultural economics and discusses some potential future uses of big data.

This study documents some new types of data that are being utilized in agricultural economics, sources and methods to gather and store such data, existing applications of these new types of data and techniques to analyze these new data.

This study aims to understand how traveling Instagrammers should be characterized by bridging socio-psychological concepts with Instagram usage and travel typologies.

Using analysis of variance, differences between non-Instagrammers and passive and active users were identified with regard to their personality traits and human values; traveling Instagrammers and their travel types were characterized in more detail using k-means clustering, and, finally, posting behavior was examined using multiple regression.

The results demonstrate significant differences between the user groups in terms of their personality traits, their human values and their travel behavior. The multiple regressions provide deeper insights into tourists’ Instagram posting.

This study was conducted on 1,100 German travelers, meaning that the results are only valid for this cultural context. All data were collected using an online panel and participants received incentives, and thus extrinsic rewards, instead of using merely intrinsic motivation to take part in the survey.

This study contributes to a better understanding of Instagram usage behavior when traveling and adds valuable insights to this field of research. At the same time, the results are relevant for tourism businesses wishing to optimize their communication and marketing strategies.