1,723,038 research outputs found

    Ding, X

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    Environmental administrative penalty, corporate environmental disclosures and the cost of debt

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    The role of environmental information disclosure (EID) in debt financing for penalized enterprises remains limited in the current literature. This research seeks to investigate this topic by focusing on manufacturing firms that have been penalized by the Chinese government for violating environmental rules and regulations. Further, it analyzes how environmental administrative penalties impact the debt cost in the following year. Based on our results, the environmental administrative penalty significantly increases the debt cost in the following year through the negative increment of the company’s disclosure quality, and the incremental disclosure plays a mediating role in this relationship. Besides, it has also been found that environmental administrative penalties cannot affect the debt cost by changing the disclosure level. While the existing literature has established that environmental penalties can lead to changes in corporate information disclosure, this research contributes to this literature by revealing that the decline of environmental disclosure quality of penalized firms leads to the increase of financing costs

    Approximation of cylindrical surfaces with deployable bennett networks

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    This paper presents a one-degree-of-freedom network of Bennett linkages which can be deployed to approximate a cylindrical surface. The geometry of the unit mechanism is parameterized and its position kinematics is solved. The influence of the geometric parameters on the deployed shape is examined. Further kinematic analysis isolates those Bennett geometries for which a cylindrical network can be constructed. The procedure for connecting the unit mechanisms in a deployable cylinder is described in detail and used to gain insight into, and formulate some general guidelines for, the design of linkage networks which unfold as curved surfaces. Case studies of deployable structures in the shape of circular and elliptical cylinders are presented. Modeling and simulation validate the proposed approach

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    The present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed

    Variations on the Author

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    “Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship

    Appropriate Similarity Measures for Author Cocitation Analysis

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    We provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis

    Dispelling the Myths Behind First-author Citation Counts

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    We conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more sophisticated methods

    Configuration and differentiation effects of innovation influential pathway of gerontechnological enterprises.

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    Purpose – This paper aims to investigate the innovation pathway of gerontechnological enterprises under the market-organization-technology (MOT) perspective through configuration analysis. Design/methodology/approach – Based on the analytical framework of technology, organization and market, this paper conducts configuration analysis on the cases of 55 elderly-friendly enterprises in China combined with fuzzy-set qualitative comparative analysis (fsQCA). Findings – First, this study identifies the three first-level preconditions affecting innovation performance: organization’s architectural innovation, technology adapting to aging and market environment attention on the innovation pathway of gerontechnological enterprises. These three first-level conditions include six subconditions. Second, this study investigates three innovation pathways by analyzing the configuration effects of preconditions: Configuration 1, technology-balanced type; Configuration 2, organization-market linkage type and Configuration, 3 balanced type. Third, there are differences in the distribution of different configuration types in subdivided industries. The technology-balanced configuration is mainly concentrated in design-driven innovative enterprises, the organization-market linkage configuration is mainly concentrated in medical auxiliary equipment enterprises and the balanced configuration is mainly concentrated in smart elderly care service platform enterprises empowered by digital technology. Fourth, there are differences in the innovation impact paths of the same configuration type. However, the essence lies in the high-level innovation performance formed by the coordinated evolution of technology, organization and market factors, reflecting the characteristics of the same goal through different routes. Research limitations/implications – The authors’ study generates new insights for innovation managers of gerontechnological enterprises about the innovation pathway. Originality/value – This research enriches innovation management by integrating the linkage adaptation relationship among market, organization and technology factors; further research studies on the different configuration types suitable for different types of enterprises, aswell as differentiated innovation pathways under the same configuration type, could contribute to the study on the innovation pathway under a premise of MOT

    The influence of excessive consumption on residents’ family thriving: the roles of intergenerational poverty transmission and educational cognition

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    Whether excessive consumption triggers the intergenerational transmission of poverty, as well as the role of residents’ cognition in family thriving, is still unclear in the literature. By adopting the structural equation model and the hierarchical regression method, we empirically tested the impact of excessive consumption and intergenerational transmission of poverty on the family thriving. We found that: first, the stronger the excessive consumption of Chinese residents are, the less helpful for them to achieve family thriving; the stronger the intra- and inter-generational transmission of poverty of Chinese residents are, the less likely for them to achieve family thriving. Second, excessive consumption reduces residents’ demands on family thriving by promoting the degree of intra-generational or inter-generational transmission of poverty. Third, the effect of achieving family thriving by reducing the intra- or inter-intergenerational transmission of poverty is evident in highly education-cognitive people. Our research provides insight into how excessive consumption affects the intergenerational transmission of poverty and the family thriving. It also provides valuable decision support for poverty reduction in public secto
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