This study presents a methodology for risk analysis, assessment, combination, and regionalization of integrated drought and waterlogging disasters in Anhui Province, which is supported by geographical information systems (GIS) and technique of natural disaster risk assessment from the viewpoints...

In this study, an improved CO₂ separation and purification system is proposed based on in-depth analyses of cryogenic separation and distillation theory as well as the phase transition characteristics of gas mixtures containing CO₂. Multi-stage compression, refrigeration, and separation are...

This paper presents a bilevel programming framework for a harmonizing model with transfer tax (HMTT) on water pollution across regional boundaries of a lake basin in China, where the administrator is the upper-level decision maker and individual regions consisting of the lake basin are the...

I construct a new measure of accounting conservatism and offer validation tests. The new measure, DGOLOA, equals to the growth of operating liabilities minus the growth of operating assets. The rationale behind DGOLOA is that operating liabilities and operating assets shall grow at the same rate...

I propose to use volatility to infer opportunistic insider sales. I argue that insider sales occurring when volatility is low are suspicious and that these suspicious sales are likely to be driven by insiders’ private information for the following reasons. Suppose that insider sales are not...

Purpose: Recently, the concept of financial technology (FinTech) has attracted extensive attention from international organisations and regulators, in particular, how to achieve a “win–win” situation between financial institutions' FinTech innovation and effective regulation has become a...

Purpose – Values-attitudes hierarchical models are quite frequent in the consumer behaviour literature. In attitudinal models specific to food produced in an environmentally friendly way (i.e. “green” food), past research evidence mainly originating in Western cultures posits that the...