Search results

The purpose is using generative adversarial network (GAN) to solve the problem of sample augmentation in the case of imbalanced bearing fault data sets and improving residual network is used to improve the diagnostic accuracy of the bearing fault intelligent diagnosis model in the environment of high signal noise.

A bearing vibration data generation model based on conditional GAN (CGAN) framework is proposed. The method generates data based on the adversarial mechanism of GANs and uses a small number of real samples to generate data, thereby effectively expanding imbalanced data sets. Combined with the data augmentation method based on CGAN, a fault diagnosis model of rolling bearing under the condition of data imbalance based on CGAN and improved residual network with attention mechanism is proposed.

The method proposed in this paper is verified by the western reserve data set and the truck bearing test bench data set, proving that the CGAN-based data generation method can form a high-quality augmented data set, while the CGAN-based and improved residual with attention mechanism. The diagnostic model of the network has better diagnostic accuracy under low signal-to-noise ratio samples.

A bearing vibration data generation model based on CGAN framework is proposed. The method generates data based on the adversarial mechanism of GAN and uses a small number of real samples to generate data, thereby effectively expanding imbalanced data sets. Combined with the data augmentation method based on CGAN, a fault diagnosis model of rolling bearing under the condition of data imbalance based on CGAN and improved residual network with attention mechanism is proposed.

Walking-aid exoskeletons can assist and protect effectively the group with lower limb muscle strength decline, workers, first responders and military personnel. However, there is almost no united control strategy that can effectively assist daily walking. This paper aims to propose a hybrid oscillators’ (HOs) model to adapt to irregular gait (IG) patterns (frequent alternation between walking and standing or rapid changing of walking speed, etc.) and generate compliant and no-delay assistive torque.

The proposed algorithm, HOs, combines adaptive oscillators (AOs) with phase oscillator through switching assistive mode depending on whether or not the AOs' predicting error of hip joint degree is exceeded our expectation. HOs can compensate for delay by predicting gait phase when in AOs mode. Several treadmill and free walking experiments are designed to test the adaptability and effectiveness of HOs model under IG.

The experimental results show that the assistive strategy based on the HOs is effective under IG patterns, and delay is compensated totally under quasiperiodic gait conditions where a smoother human–robot interaction (HRI) force and the reduction of HRI force peak are observed. Delay compensation is found very effective at improving the performance of the assistive exoskeleton.

A novel algorithm is proposed to improve the adaptability of a walking assist hip exoskeleton in daily walking as well as generate compliant, no-delay assistive torque when converging.

To provide an overview of research published in the management accounting literature on methods for cost management in new product development, such as a target costing, life cycle costing, component commonality, and modular design.

The structured literature search covered papers about 15 different cost management methods published in 40 journals in the period 1990–2013.

The search yielded a sample of 113 different papers. Many contained information about more than one method, and this yielded 149 references to specific methods. The number of references varied strongly per cost management method and per journal. Target costing has received by far the most attention in the publications in our sample; modular design, component commonality, and life cycle costing were ranked second and joint third. Most references were published in Management Science; Management Accounting Research; and Accounting, Organizations and Society. The results were strongly influenced by Management Science and Decision Science, because cost management methods with an engineering background were published above average in these two journals (design for manufacturing, component commonality, modular design, and product platforms) while other topics were published below average in these two journals.

The scope of this review is accounting research. Future work could review the research on cost management methods in new product development published outside accounting.

The paper centers on methods for cost management, which complements reviews that focused on theoretical constructs of management accounting information and its use.

Drawing on the social cognition theory, the purpose of this research is to explore how selected individual and organizational determinants, namely individual academic output (AO) and previous commercialization experience, organizational scientific reputation and entrepreneurial support policies (ESPs) influence their broadly-defined academic entrepreneurial intentions, involving spin-off intention (SOI), patenting and licensing intention (PLI), contract research and consulting intention (CCI) through theory of planned behaviour (TPB) modelling.

The current research constructs the framework by combining reciprocal determinism in the social cognition theory with TPB. To testify the hypotheses, partial least squares structural equational modelling (PLS–SEM) technique with 272 observations from Chinese universities was utilized.

The findings show that academic-related determinants, namely individual AO and organizational reputation (OR), are more likely to influence academic scientists' SOI through TPB modelling, while entrepreneurial-related determinants in terms of individual previous commercialization experience (PCE) and ESPs in higher education organizations are more influential for promoting behavioural intention to all kinds of academic entrepreneurship activities through TPB modelling. The more formal academic entrepreneurship involvement (engaging in creating spin-offs) is better explained through TPB modelling, especially the continuous mediating effects of subjective norms and entrepreneurial attitude and perceived behavioural control are more effective on spin-off activities. In addition, subjective norms are more influential in mediating relationships between individual or organizational antecedents and academic entrepreneurial intentions in the Chinese context.

Combining the social cognition theory and TPB, this study first investigated how individual intentions to engage in broadly-defined academic entrepreneurial activities are promoted through TPB modelling. The results, relating to the divergence of different determinants shaping different academic entrepreneurial intentions through various paths in TPB modelling, will provide insight into university managers and policymakers to improve academic entrepreneurship engagement in the Chinese context.

This chapter develops a predictive approach to Granger causality (GC) testing that utilizes k -fold cross-validation and posterior simulation to perform out-of-sample testing. A Monte Carlo study indicates that the cross-validation predictive procedure has improved power in comparison to previously available out-of-sample testing procedures, matching the performance of the in-sample F-test while retaining the credibility of post- sample inference. An empirical application to the Phillips curve is provided evaluating the evidence on GC between inflation and unemployment rates.

This chapter examines China’s corporate governance and accounting environment that shapes the adoption of internationally acceptable principles and standards. Specifically, it examines international influences, including supranational organizations; foreign investors and international accounting firms; domestic institutional influences, including the political system, economic system, legal system, and cultural system; and accounting infrastructure. China’s convergence is driven by desired efficiency of the corporate sector and legitimacy of participating in the global market. Influenced heavily by international forces in the context of globalization, corporate governance and accounting practices are increasingly becoming in line with internationally acceptable standards and codes. While convergence assists China in obtaining legitimacy, improving efficiency is likely to be adversely affected given that corporate governance and accounting in China operate in an environment that differs considerably from those of Anglo-American countries. An examination of the corporate governance and accounting environment in China suggests heavy government involvement within underdeveloped institutions. While the Chinese government has made impressive progress in developing the corporate governance and accounting environment for the market economy, China’s unique institutional setting is likely to affect how the imported concepts are interpreted and implemented.

A successful process of design concept evaluation has positive influence on subsequent processes. This study aims to consider the evaluation information at multiple stages and the interaction among evaluators and improve the credibility of evaluation results.

This paper proposes a multi-stage approach for design concept evaluation based on complex network and bounded confidence. First, a network is constructed according to the evaluation data. Depending on the consensus degree of evaluation opinions, the number of evaluation rounds is determined. Then, bounded confidence rules are applied for the modification of preference information. Last, a planning function is constructed to calculate the weight of each stage and aggregate information at multiple evaluation stages.

The results indicate that the opinions of the evaluators tend to be consistent after multiple stages of interactive adjustment, and the ordering of design concept alternatives tends to be stable with the progress of the evaluation.

Updating preferences according to the bounded confidence rules, only the opinions within the trust threshold are considered. The attribute information of the node itself is inadequately considered.

This method addresses the need for considering the evaluation information at each stage and minimizes the impact of disagreements within the evaluation group on the evaluation results.

Building Information Modeling (BIM) competitions are a beneficial approach to enhance BIM education, offering students practical experience in BIM application, including mastering workflows and technical tools. However, research exploring the individual perceptions influencing participation intentions and behaviors in BIM competitions is limited. Therefore, this study aims to investigate the factors affecting university students' behavioral intention and behavior in BIM competitions, providing theoretical support for BIM competitions and educational reform.

This study employs the Structural Equation Modeling (SEM) based on the Unified Theory of Acceptance and Use of Technology (UTAUT) framework to analyze the factors influencing BIM competition participation among 970 Architecture, Engineering, and Construction (AEC) university students.

The results of the study show that social influence, attitude, and self-efficacy play critical roles in shaping students' intentions to participate in BIM competitions. Furthermore, self-efficacy, facilitating conditions, and behavioral intention significantly influence students' actual engagement in such competitions. Surprisingly, effort expectancy negatively influences intentions, as less challenging tasks can lead students to perceive their participation as less impactful on their skills and learning, reducing their behavioral intention to participate.

This research provides valuable insights into the effectiveness of BIM competitions in enhancing BIM education for AEC students. Extending the UTAUT model to include self-efficacy and attitude, provides a novel perspective for understanding students' intentions and behaviors regarding BIM competitions. The study’s theoretical support proposes incorporating BIM competitions to augment BIM teaching methods and offers suggestions for advancing the efficacy of students' involvement in BIM competitions within higher education, thus contributing to educational reform in the AEC sector.

The purpose of this paper is to propose an identification method of acquiring aircraft mode characteristics based on fast Fourier transform and half-power bandwidth method, aiming at the common oscillation met in flight test.

The feasibility of this method is demonstrated through derivation; the robustness analysis is conducted through three examples, and finally the method was applied on a set of sideslip angle record from flight test.

The derivation and numerical analysis both show that the presented method can have high accuracy and good robustness under coupled mode and noise condition.

The method proposed is of robustness, and it is concise and easy to apply on flight data record.

This paper demonstrates the feasibility of half power bandwidth to be applied on oscillation mode characteristics identification from flight data record, which is different from other method applied.

As high-tech industries are the main responsible for research and development (R&D), the purpose of this paper is to investigate some of the possible determinants of R&D investment in this type of industry.

The analysis is based on a sample of European high-tech industries represented both by countries of civil law origin and common law origin. The authors used data from 155 high-tech firms in the period between 2011 and 2016. The sample was collected from Amadeus database. The panel data methodology was used to test the dependence of R&D expenses ratio according to different variables. Specifically, the authors have used the generalized method of moments (GMM) estimation method.

The results point out that there are differences in the explanation of the R&D ratio depending on whether the authors are dealing with countries of civil legal origin or common legal origin. The evidence also suggests that the intangible assets, contrary to the expect result, have a negative influence on R&D. Probably in this recovery time, as de global financial crisis and the sovereign debt crisis for Eurozone countries, the high-tech firms are using their intangible assets to create value and not for more investments in R&D. Companies are not renewing their asset stocks.

As high-tech companies are traditionally rich in R&D, this research can contribute with additional pieces to the knowledge of the factors that contribute to this. Thereby, this study may be interesting for managers, investors and civil society. This study adds value as it is unique in addressing this topic on this new dimension, with respect to the sample and indicators presented.

Como las industrias de alta tecnología son las principales responsables por la I + D, proponemos investigar algunos de los posibles determinantes de la inversión en I + D en este tipo de industria.

Nuestro análisis se basa en una muestra de indústrias europeas de alta tecnología representadas tanto por países de origen civil como por derecho consuetudinario. Utilizamos datos de 155 empresas de alta tecnología en el período comprendido entre 2011 y 2016. Nuestra muestra se recopiló de la base de datos Amadeus. La metodología Panel Data se utilizó para evaluar la dependencia del índice de gastos de I + D de acuerdo con diferentes variables. Específicamente, hemos utilizado el método de estimación del Método Generalizado de Momentos (GMM).

Nuestros resultados señalan que existen diferencias en la explicación de la relación de I + D dependiendo de si estamos tratando con países de origen legal civil u origen legal común. Nuestra evidencia también sugiere que los activos intangibles, al contrario del resultado esperado, tienen una influencia negativa en la I + D. Probablemente en este tiempo de recuperación económica, desde la crisis financiera mundial y la crisis de la deuda soberana para los países de la zona euro, las empresas de alta tecnología están utilizando sus activos intangibles para crear valor y no para más inversiones en I + D. Las empresas no renuevan sus activos.

Dado que las empresas de alta tecnología son tradicionalmente ricas en I + D, esta investigación puede contribuir con piezas adicionales al conocimiento de los factores que contribuyen a esto. Por lo tanto, este artículo puede ser interesante para gerentes, inversores y la sociedad civil. Este artículo agrega valor, ya que es único al abordar este tema en esta nueva dimensión, con respecto a la muestra y los indicadores presentados.

Como as indústrias de alta tecnologia são as principais responsáveis pela investigação e desenvolvimento, neste trabalho propomos investigar alguns dos possíveis determinantes da I&D nesse tipo de indústria.

A Nossa análise é baseada em uma amostra de indústrias europeias de alta tecnologia representadas por países de origem do direito civil e de direito comum. Foram utilizados dados de 155 empresas de alta tecnologia no período compreendido entre 2011 e 2016. Os dados foram recolhidos da base de dados Amadeus. Foi usada a metodologia de Dados em Painel para testar a dependência entre as despesas de I&D e as diferentes variáveis explicativas. Especificamente, usamos o método de estimação Método generalizado de momentos (GMM).

Os nossos resultados apontam que existem diferenças na explicação do índice de I&D, dependendo de estarmos lidando com países de origem legal civil ou de origem legal comum. As evidências também sugerem que os ativos intangíveis, ao contrário do resultado esperado, influenciam negativamente a I&D. Provavelmente neste período de recuperação económica, desde a crise financeira global e a crise da dívida soberana dos países da zona do euro, as empresas de alta tecnologia estão a usar os seus ativos intangíveis para criar valor e não para mais investimentos em I&D. As empresas não estão a renovar os seus ativos.

Como as empresas de alta tecnologia são tradicionalmente ricas em I&D, este trabalho pode contribuir com peças adicionais para o conhecimento dos fatores que contribuem para esse facto. Assim, este artigo pode ser interessante para gestores, investidores e sociedade civil. Trata-se de uma investigação que agrega valor, pois é único ao abordar este tópico nesta nova dimensão, com relação à amostra e às variáveis apresentadas.