As an important measure of enterprise governance, internal control can enhance the organizational rationality of the enterprise, ensure that the enterprise consciously assumes social responsibility for the protection of the natural environment and resources, and promote the sustainable development of the national economy. Using data from China’s A-share heavy pollution industry listed companies from 2009 to 2018, this study explored the relationships among internal control quality, enterprise environmental protection investment, and financial performance. The results show that the quality of internal control has a significant positive impact on enterprise environmental protection investment and financial performance. Enterprise environmental protection investment has a significant positive impact on financial performance and plays a partial intermediary role in the positive impact of internal control quality on financial performance. While expanding the theory of resource-based concepts, this study clarified the positive impact of corporate environmental management and practical behavior on corporate value and provides a theoretical basis for companies to actively implement environmental protection responsibilities, strengthen internal environmental management capabilities, and enhance corporate value. At the same time, it also provides a basis for the government to issue relevant environmental protection policies, strengthen enterprise internal control construction guidelines, and encourage third-party organizations to evaluate the effectiveness of enterprise internal control.

This study presents a study on non-linear accumulative modelling for power module lifetime estimation in nonaccelerated operation. The model focuses on solder fatigue based on monitoring the internal thermal resistance of the module. Initially, the relatively small junction temperature variation (ΔT j) cycles contribute little to the lifetime consumption, but with an initial damage the effect becomes noticeable. The original Coffin-Manson accumulation approach is extended for complex mission profiles. The proposed non-linear accumulation model has three aspects: a Coffin-Manson relationship is first established; the thermal resistance degradation is then used to quantify damage accumulation; the effects of the average junction temperature (T jmean) and ΔT j on the rate of degradation are finally included through the parameters of the non-linear accumulation model which also depends on the effect of the present condition of the module. Experiments demonstrate the phenomena and verify the proposed model.

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Does green image impact enterprise environmental protection investment? How does the green image affect enterprise environmental protection investment? In order to solve the above problems, this paper uses an empirical analysis to explore the relationship among regional economic development level, green image, and enterprise environmental protection investment based on the empirical data of A-share manufacturing listed companies from 2007 to 2015 in China. The research results show that good green image has a positive role to promote enterprise environmental protection investment, and regional economic development level partially mediates green image and enterprise environmental protection investment. The article confirms that a good green image can send positive signals to stakeholders and increase their loyalty and satisfaction with the enterprise’s products or services. The level of regional economic development provides opportunities for the green development of enterprises. With the improvement in the level of regional economic development, stakeholders’ awareness of environmental protection has increased, and they have become more sensitive to enterprise environmental protection investment behaviors. The research results also show that the environmental awareness of corporate stakeholders plays an important role in actively fulfilling, and it provides new ideas for companies to conduct production and management in a green-oriented model.