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This study aims to propose an offline exploratory method that consists of two stages: first, the authors focus on completing the kinematics model of the system by analyzing the Jacobians in the vicinity of the starting point and deducing a virtual input to effectively navigate the system along the non-holonomic constraint. Second, the authors explore the sensorimotor space in a predetermined pattern and obtain an approximate mapping from sensor space to chained form that facilitates controllability.

In this paper, the authors tackle the controller acquisition problem of unknown sensorimotor model in non-holonomic driftless systems. This feature is interesting to simplify and speed up the process of setting up industrial mobile robots with feedback controllers.

The authors validate the approach for the test case of the unicycle by controlling the system with time-state control policy. The authors present simulated and experimental results that show the effectiveness of the proposed method, and a comparison with the proximal policy optimization algorithm.

This research indicates clearly that feedback control of non-holonomic systems with uncertain kinematics and unknown sensor configuration is possible.

The purpose of this paper is to investigate problems in performing stable lane changes and to find a solution to reduce energy consumption of autonomous electric vehicles.

An optimization algorithm, model predictive control (MPC) and Karush–Kuhn–Tucker (KKT) conditions are adopted to resolve the problems of obtaining optimal lane time, tracking dynamic reference and energy-efficient allocation. In this paper, the dynamic constraints of vehicles during lane change are first established based on the longitudinal and lateral force coupling characteristics and the nominal reference trajectory. Then, by optimizing the lane change time, the yaw rate and lateral acceleration that connect with the lane change time are limed. Furthermore, to assure the dynamic properties of autonomous vehicles, the real system inputs under the restraints are obtained by using the MPC method. Based on the gained inputs and the efficient map of brushless direct-current in-wheel motors (BLDC IWMs), the nonlinear cost function which combines vehicle dynamic and energy consumption is given and the KKT-based method is adopted.

The effectiveness of the proposed control system is verified by numerical simulations. Consequently, the proposed control system can successfully achieve stable trajectory planning, which means that the yaw rate and longitudinal and lateral acceleration of vehicle are within stability boundaries, which accomplishes accurate tracking control and decreases obvious energy consumption.

This paper proposes a solution to simultaneously satisfy stable lane change maneuvering and reduction of energy consumption for autonomous electric vehicles. Different from previous path planning researches in which only the geometric constraints are involved, this paper considers vehicle dynamics, and stability boundaries are established in path planning to ensure the feasibility of the generated reference path.

Steer-by-wire (SBW) system mainly relies on sensors, controllers and motors to replace the traditionally mechanical transmission mechanism to realize steering functions. However, the sensors in the SBW system are particularly vulnerable to external influences, which can cause systemic faults, leading to poor steering performance and even system instability. Therefore, this paper aims to adopt a fault-tolerant control method to solve the safety problem of the SBW system caused by sensors failure.

This paper proposes an active fault-tolerant control framework to deal with sensors failure in the SBW system by hierarchically introducing fault observer, fault estimator, fault reconstructor. Firstly, the fault observer is used to obtain the observation output of the SBW system and then obtain the residual between the observation output and the SBW system output. And then judge whether the SBW system fails according to the residual. Secondly, dependent on the residual obtained by the fault observer, a fault estimator is designed using bounded real lemma and regional pole configuration to estimate the amplitude and time-varying characteristics of the faulty sensor. Eventually, a fault reconstructor is designed based on the estimation value of sensors fault obtained by the fault estimator and SBW system output to tolerate the faulty sensor.

The numerical analysis shows that the fault observer can be rapidly activated to detect the fault while the sensors fault occurs. Moreover, the estimation accuracy of the fault estimator can reach to 98%, and the fault reconstructor can make the faulty SBW system to retain the steering characteristics, comparing to those of the fault-free SBW system. In addition, it was verified for the feasibility and effectiveness of the proposed control framework.

As the SBW fault diagnosis and fault-tolerant control in this paper only carry out numerical simulation research on sensors faults in matrix and laboratory/Simulink, the subsequent hardware in the loop test is needed for further verification.

Aiming at the SBW system with parameter perturbation and sensors failure, this paper proposes an active fault-tolerant control framework, which integrates fault observer, fault estimator and fault reconstructor so that the steering performance of SBW system with sensors faults is basically consistent with that of the fault-free SBW system.

The purpose of this paper is to show the existence results for adapted solutions of infinite horizon doubly reflected backward stochastic differential equations with jumps. These results are applied to get the existence of an optimal impulse control strategy for an infinite horizon impulse control problem.

The main methods used to achieve the objectives of this paper are the properties of the Snell envelope which reduce the problem of impulse control to the existence of a pair of right continuous left limited processes. Some numerical results are provided to show the main results.

In this paper, the authors found the existence of a couple of processes via the notion of doubly reflected backward stochastic differential equation to prove the existence of an optimal strategy which maximizes the expected profit of a firm in an infinite horizon problem with jumps.

In this paper, the authors found new tools in stochastic analysis. They extend to the infinite horizon case the results of doubly reflected backward stochastic differential equations with jumps. Then the authors prove the existence of processes using Envelope Snell to find an optimal strategy of our control problem.

The aim of the paper is to investigate the associations between hedge fund activism and corporate internal control weaknesses.

In this paper, the authors identify hedge fund activism events using 13D filings and news search. After matching with internal control related information from Audit Analytics, the authors utilize ordinary least square (OLS) and propensity score matching (PSM) to analyze the data.

The authors find that after hedge fund activism, target firms report additional internal control weaknesses, and these identified internal control weaknesses are remediated in subsequent years, leading to better financial-reporting quality.

The findings indicate that both managers and activists have incentives to develop a stronger internal control environment after targeting.

The purpose of this paper is to investigate how a substantial organization gradually builds a management accounting system from scratch, changing its accounting routines by learning processes. The paper uses the experiential learning theory and the concept of learning style to investigate the learning process during management accounting change. The study aims to expand the domain of management accounting change theory to emphasize the learning-related aspects that can constitute it.

The paper provides an interpretation of management accounting change based on the model of problem management proposed by Kolb (1983) and the theory of experiential learning (Kolb, 1976, 1984). The study is based on a 14-year longitudinal case study (1994‐2007). The case examined can be considered a theory illustration case. Data were obtained from a broad variety of sources including interviews, document analysis and adopting an interventionist approach during the redesign of the costing system.

The paper contributes to two important aspects of management accounting change. First, it becomes apparent that the costing information change was not a discrete event but a process of experience and learning conducted through several iterations of trial-and-error loops that extended over the years. Second, the findings reveal that the learning process can alter management accounting system design in a radical or incremental way according to the learning style of the people involved in the process of change.

Because of the adopted research approach, results could be extended only to other organizations presenting similar characteristics. Several further areas of research are suggested by the findings of this paper. In particular, it would be of interest to investigate the links between learning styles and communication and its effect on management accounting change.

The paper includes implications for the management of learning during management accounting change, to improve the efficiency and effectiveness of this process.

This paper is one response to the call for an interdisciplinary research approach to the management accounting change phenomena using a “method theory” taken from the discipline of management to provide an explanation of the change in management accounting. In respect of the previous literature, it provides two main contributions, namely, the proposal of a model useful both to interpret and manage learning processes; the effect of learning style on management accounting routines change.