Becoming a tree when I will be dead? Why not! Generation X,Y and Z,and innovative green death practices

Within the theoretical field of ethical consumption, the study focuses on consumer behavior and innovative green death practices. While scarcely investigated in the marketing and consumer behavior research domains, at least four main reasons spur to consider the funeral industry as an interesting subject of enquiry: i) the sector boasts of a significant economic relevance; ii) it is extremely impactful from an environmental and social point of view; iii) it is witnessing interesting innovative processes in the direction of social and environmental sustainability; iv) consumer movements are rising all over the world asking for more sustainable death practices. Thus, adopting an augmented version of the theory of planned behavior (TPB), which includes individuals’ environmentally responsible consumption, and egoistic and altruistic environmental concern, the study investigates behavioral intention to adopt innovative green death practices (a green funeral) of people belonging to three different generations: X, Y, and Z. A purposive sample of 627 Italian people participated in an online the survey. Collected data were analyzed adopting an ordinal logit model. The results confirm the TPB predictive power also in the field of green funeral behavioral intention. Furthermore, environmentally responsible consumption and environmental concern – even though only in its altruistic component – positively influence behavioral intention, and generation exerts a moderating effect among the examined constructs. Overall, the research attempts to enrich the literature on ethical consumption by exploring the underinvestigated phenomenon of buying behavior of unsought and end-of-life products, that of green funerals, and provide managerial recommendations to funeral service sellers.     

X5CrNi18-10奥氏体不锈钢焊接工艺研究

X5CrNi18-10是一种奥氏体不锈热强钢,具有良好的使用性能和焊接性,但如果焊接参数选取不当或焊工操作不注意,很容易出现晶间腐蚀和热裂纹等缺陷。文章论述了取得良好X5CrNi18-10焊接接头的工艺及其原理。     

油气管道环焊缝新型修复技术研究

为了寻求适应高钢级油气管道环焊缝缺陷的新型修复方法,克服传统修复技术的局限性,提出了电弧增材制造技术用于油气管道环焊缝修复的可行性。首先,对激光熔覆、冷喷涂、电弧增材制造3种新型修复技术进行对比分析后,采用电弧增材制造技术进行实验研究;其次,在X80管道环焊缝处沿轴线截取22 mm厚的试样,并在环焊缝处设计坡口角度为60°,坡口深度为11 mm的缺陷,采用电弧增材制造冷金属过渡工艺、ER50-6焊丝进行修复实验;最后,对修复试样进行力学实验测试,并对实验数据和断口形貌进行分析。实验结果表明,电弧增材制造修复后试件抗拉强度最高达639 MPa,强度与管体基材匹配。研究结果表明,电弧增材制造技术用于X80油气管道环焊缝缺陷的修复是可行的,具有沉积效率高、成本低、力学性能能满足修复要求的特点,对于高钢油气管道环焊缝缺陷修复的可行性和经济性具有重要的现实意义。     

阵列天线在UXB系统标校中的应用

测量船基地现有标校塔与测量船距离只有980 m,无法满足高频段统一X频段（UXB）系统天线的远场标校距离条件。针对这一难题,提出了一种利用阵列天线合成准平面波的方法,实现在近场距离条件下的远场标校。在现有标校塔上架设安装阵列天线设备,利用16个单喇叭天线组成4×4的天线阵,并通过控制单个喇叭天线元的幅度和相位,使得传播到测量船UXB天线口面处由阵列天线合成的电磁波是准平面波,满足X频段天线远场标校要求。综合运用最优化理论和遗传算法,对阵列天线元的幅度和相位权值进行调节和优化,使得合成的电磁波更为接近准平面波。计算机仿真实验和外场条件下的实际测试均验证了该方法生成的准平面波能够满足UXB天线远场标校要求。     

关于X钢铁股份有限公司内部控制的案例分析

内部控制的主要方式包括组织规划控制、预算控制和实物控制。内部控制的完善对一个企业的健康发展来说特别重要。文中阐述了X钢铁在内部控制方面存在的问题,并针对X钢铁的内部控制自我评价报告的适当性发表意见,最终通过实践经历,分析内部控制对企业发展的重要性。     

Valuing Initial Public Offerings Using Article 11 Pro Forma Financial Information in the Prospectus*

We investigate whether Article 11 pro forma financial information assists investors in valuing IPOs. While the SEC expects it to be helpful in assisting investment decisions, Article 11 pro forma financial information is based on registrants' understanding and assumptions, and registrants can exercise their own judgment when preparing pro forma financial statements. It is therefore an empirical question whether the information contained in pro forma financial statements is useful to investors. We examine the association between pro forma adjustments of earnings and book value of equity and the IPO offer value and find asymmetric results. While positive pro forma adjustments of earnings and book value of equity are positively associated with the IPO offer value, negative pro forma adjustments of earnings and book value of equity are negatively associated with the IPO offer value, suggesting that negative pro forma adjustments are priced as growth opportunities. Additional analyses reveal that the association between pro forma adjustments of book value of equity and the IPO offer value varies across different time periods and industries and that pro forma adjustments of book value of equity are initially mispriced by investors. In contrast, we do not find similar results for pro forma adjustments of earnings. Further empirical tests show that the asymmetric results of mispricing of pro forma adjustments of earnings and book value of equity may be explained by the requirements of Article 11 of Regulation S‐X for pro forma adjustments dictating that adjustments to earnings reflect only recurring items while adjustments to book value reflect both recurring and nonrecurring items.     

网络流行语“中国大妈”和“中国式X”解析--基于认知及社会文化维度

伴随着新媒体的发展，“中国大妈”和与其结构类似的“中国式X”的网络流行语正在受到越来越多的关注。代表一种独特的文化现象的“中国式X”，本身就是一个语言模因，它的各种次生语言形式在模因的作用下得以在社会大众之间广泛繁殖和衍生。我们既可以从认知语言学的概念重叠和概念整合角度对“中国大妈”的形成及其所隐含的调侃语义进行解读，也可以从社会文化学领域的模因论视角对“中国式X”的传播进行探讨。     

The Effect of Culture on Management Style

Abstract

U.S. and Indonesian managers were surveyed to evaluate cross-cultural differences in managerial style. Four variables were compared and analyzed: autocratic and participative management, and individualism and collectivism. Indonesian managers endorsed a more autocratic style than U.S. managers and valued collectivism more than U.S. managers, while U.S. managers valued individualism more than the Indonesian managers. Additionally, a positive relationship was found between participative management style and individualism. There were no significant differences in the value both groups placed on participative management; both endorsed this concept positively. Results suggest that while there are differences between the preferred management styles of Indonesian and U.S. managers, both groups endorse similar management ideas. This paper concludes that culture affects the ideologies that managers are willing to endorse, and further study is needed to see if it similarly affects the management styles they actually exercise.     

A study on X party material flow: the theory and applications

A thorough study of X party material flow (XPMF), its theory and its applications is conducted in this research. The X material flow concept is an extension of the material flow (MF) theory. To further elucidate that XPMF is one type of MF service model with PMF (party, material, flow) fractal structure and the characteristics of XPMF, we develop the three-pyramid synergetic operational model of XPMF. Through the analysis of several cases, we believe that OIR (Objective relational grade, Information sharing grade, and Resource complementary grade) is the set of order parameters that control and determine the formation of XPMF new structure and its degree of being ordered. Therefore it reveals the mechanism of XPMF formation and evolution. We also provide the principles and the methods for XPMF control.     

Analysis of Korean millennials’ travel expenditure patterns: an almost ideal demand system approach

ABSTRACT

Generational cohorts can differ in their consumption patterns and preferred travel behavior. As the millennial generation represents an important economic force and influences new consumption trends, this study utilizes nationwide data and almost ideal demand system (AIDS) approach to examine expenditure patterns of Korean travelers during holidays. In this process, the joint effects of travel-related characteristics are also examined. The results of the AIDS estimation on data from 871 domestic travelers reveal significantly different travel expenditure patterns for cohorts. The findings contribute to furthering the understanding of how different generational cohorts allocate their travel budgets to respective travel expenditure categories.