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Using real-time support systems may help operators in road construction to improve paving and compaction operations. Nowadays, these systems transform from descriptive to prescriptive systems. Prescriptive or operator guidance systems propose operators actionable compaction strategies and guidance, based on the data collected. It is investigated how these systems mediate the perceptions and actions of operators in road pavement practice.

A case study is conducted on the specific application of an operator guidance system in a road pavement project. In this case study, comprehensive information is presented regarding the process of converting input in the form of data from cameras and sensors into useful output. The ways in which the operator guidance systems translate data into actionable guidance for operators are analyzed from the technological mediation perspective.

Operator guidance systems mediate actions of operators physically, cognitively and contextually. These different types of action mediation are related to preconditions for successful implementation and use of these systems. Coercive interventions only succeed if there is widespread agreement among the operators. Persuasive interventions are most effective when collective and individual interests align. Contextual influence relates to designs of the operator guidance systems that determine human-technology interactions when using them.

This is the first study that analyzes the functioning of an operator guidance system using the technological mediation approach. It adds a new perspective on the interaction between this system and its users in road pavement practice.

To study the application of three‐dimensional differential geometric (DG) guidance commands to a realistic missile defense engagement, and the application of the Newton's iterative algorithm to DG guidance problems.

The classical differential geometry theory is introduced firstly to transform all the variables in DG guidance commands from an arc length system to the time domain. Then, an algorithm for the angle‐of‐attack and the sideslip angle is developed by assuming the guidance curvature command and guidance torsion command equal to its corresponding value of current trajectory. Furthermore, Newton's iteration is utilized to develop iterative solution of the stated algorithm and the two‐dimensional DG guidance system so as to facilitate easy computation of the angle‐of‐attack and the sideslip angle, which are formulated to satisfy the DG guidance law.

DG guidance law is viable and effective in the realistic missile defense engagement, and it is shown to be a generalization of gain‐varying proportional navigation (PN) guidance law and performs better than the classical PN guidance law in the case of intercepting a maneuvering target. Moreover, Newton's iterative algorithm has sufficient accuracy for DG guidance problem.

Provides further study on DG guidance problem associated with its iterative solution.

Financial analysts act as crucial conduits of information between firms and stakeholders. However, comparatively little is known about how these information intermediaries evaluate the believability and importance of corporate disclosures. We argue that a firm’s level of managerial discretion, or latitude of executive action, acts as a cue for financial analysts, which helps them interpret and respond to voluntary management earnings forecasts. Our study provides strong, robust evidence that financial analysts find management forecasts significantly less believable in low-discretion than in high-discretion environments, and therefore tend to be much less responsive to these forecasts. We also show that managerial discretion is especially impactful on analysts’ responses in those circumstances where analysts are typically most uncertain about how to interpret management forecasts.

Section 404 of the Sarbanes–Oxley Act (SOX) altered the relationship between auditors and their clients by requiring an external audit of companies’ internal controls. Regulatory guidance is interpreted and applied by external auditors to comply with SOX. The purpose of this paper is to apply service operations management theories and techniques to the internal control audit process to better understand the role regulatory guidance plays in audit services. We discuss service operations management theories that apply to the production of audit services and employ the operations management technique of simulation to examine the effects of a historical relationship between the client and the auditor, information sharing between the client and the auditor, and the auditor’s perceived risk of the client on the internal control audit process. The application of service operations management theories and the simulation results illustrate that risk and information sharing are key factors for the audit process. The results suggest the updated Public Company Accounting Oversight Board guidance from Auditing Standard 2 to Auditing Standard 5 appropriately increased audit effectiveness by encouraging risk-based judgments and information sharing. This paper merges accounting and service operations management research to examine the effects of regulatory guidance on the internal control audit process. The paper uses simulation to illustrate the importance of interpreting regulatory guidance and the specific effects of risk and information sharing on the internal control audit process.

Over the last decade, there has been a significant increase of students with intellectual disabilities attending mainstream primary and secondary-level education in the Republic of Ireland (McConkey et al., 2017). Despite this increase, it appears that comparatively few of these students successfully transition to further/higher education and/or employment opportunities. This chapter examines typical transition support/guidance provided to students with intellectual disabilities as they prepare to complete their post-primary education in a mainstream setting. Using data from a study of school principals and school personnel responsible for career guidance and transition planning, the findings show guidance is limited for students with intellectual disabilities. Instead of being the responsibility of career guidance counsellors, guidance and transitions planning for students with intellectual disabilities are viewed as being the role of other personnel such as the school SENCO. By assigning this responsibility to special education roles in the school, students with intellectual disabilities may run the risk of having narrow and limited career options presented to them. This study raises serious questions about the effectiveness of mainstream schools in facilitating this critical transition stage for students who have intellectual disabilities.

We investigate the social and legal blame that investors assign to auditors following unfavorable outcomes using the precision of accounting guidance described as principles-based (i.e., less-precise) or rules-based (i.e., more precise), and why investors assign blame at differing levels. We also examine how the precision of accounting guidance is related to perceptions of auditors’ ethical characteristics. We posit that blame assigned to auditors differs based on auditors’ perceived decision-making control. Results indicate a significant association between the precision of accounting guidance and social blame, and a positive association between social blame and legal blame under standards described as less-precise. Investors are also more likely to make negative evaluations of the auditor’s ethical characteristics under less-precise accounting following an unfavorable outcome, which helps explain the association between social and legal blame. Our findings suggest that auditors could face additional blame as a result of a trend toward less-precise accounting guidance, with investors being more likely to question the auditors’ ethical characteristics following unfavorable outcomes.

The purpose of this paper is to study the closed-loop guidance algorithm for launch vehicles in an atmospheric ascent phase and present a numerical trajectory reconstruction algorithm to satisfy the real-time requirement of generating the guidance commands.

An optimal control model for an atmospheric ascent guidance system is established directly; following that, the detailed process for necessary conditions of the optimal control problem is re-derived based on the calculus of variations. As a result, the trajectory optimization problem can be reduced to a root-finding problem of algebraic equations based on the finite element method (FEM). To obtain an accurate solution, the Newton method is introduced to solve the roots in a guidance update cycle.

The presented approach can accurately and efficiently solve the trajectory optimization problems. A moderate number of unknowns can yield a good optimal solution, which is well suited for the open-loop guidance. To meet the requirements of the rapidity and accuracy for the close-loop guidance, the fewer number of unknowns is artificially chosen to reduce the calculation time, and the on-board trajectory planning strategy can increase the precision of the optimal solution along with the decrease of time-to-go.

The closed-loop guidance algorithm based on an FEM can be found in this paper, which can solve the optimal ascent guidance problems for launch vehicles in the atmospheric flight phase rapidly, accurately and efficiently.

This paper re-derives the necessary conditions of the optimal solution in a different way compared to the previous work, and the closed-loop guidance algorithm combined with the FEM is also a new thought for the optimal atmospheric ascent guidance problems.

This paper aims to investigate a novel impact time control guidance (ITCG) law based on the sliding mode control (SMC) for a nonmaneuvering target using the predicted interception point (PIP).

To intercept the target with the minimal miss distance and desired impact time, an estimation of time-to-go is introduced. This estimation results in a precise impact time for multimissiles salvo attack the target at the same time. Even for a large lead angle, the desired impact time is achieved by using the sliding mode and Lyapunov stability theory. The singularity issue of the proposed impact time guidance laws is also analyzed to achieve an arbitrary lead angle with the desired impact time.

Numerical scenarios with desired impact time are presented to illustrate the performance of the proposed ITCG law. Comparison with the state-of-art impact time guidance laws proves that the guidance law in this paper can enable the missile to intercept the target with minimal miss distance and final impact time error. This method enables multiple missiles to attack the target simultaneously with different distances and arbitrary lead angles.

An ITCG law based on sliding mode and Lyapunov stability theory is proposed, and the switching surface is designed based on a novel estimation time-to-go for the missile to intercept the target with minimal miss distance. To intercept the target with initial arbitrary lead angles and desired impact time, the authors analysis the singular issue in SMC to ensure that the missile can intercept the target with arbitrary lead angle. The proposed approach for a nonmaneuvering target using the PIP has simple forms, and therefore, they have the superiority of being implemented easily.

The purpose of this review was to assess the guidance packs provided by local authorities to small food businesses in Wales to assist them comply with new food safety legislation.

Three guidance packs that are widely used in Wales were assessed. The review covers the provision in the guidance packs of hazard analysis templates, worked examples, information on documenting/auditing good hygiene practices, events that should trigger a review of the system and guidance on the extent/level of record keeping.

The packs provided simple information on a harmonised hazard analysis critical control point (HACCP) based system of food hygiene management and good hygiene practices. They had templates for documentation, some had worked examples and there were sample record forms. There was insufficient guidance given on the extent/level of paperwork and records required by different sized businesses.

The results of this review suggest that while the guidance packs have many positive attributes, they also have many shortcomings. In part this relates to the fact that they were devised prior to the new legal requirements.

The packs in use lack important practical guidance on the level/extent of documentation and record keeping. Some of these deficiencies can be remedied by supplementing the packs with materials produced by the other Food Standards Agency (FSA) agencies.

There is no published evaluation of guidance packs in Wales. The steering group should be encouraged to undertake this work and to produce a national guidance pack.

The purpose of this paper is to develop a new guidance scheme for aerial vehicles based on artificial intelligence. The new guidance scheme must be able to intercept maneuvering targets with higher probability and precision compared to existing algorithms.

A simulation setup of the aerial vehicle guidance problem is developed. A model-based machine learning technique known as Q-learning is used to develop a new guidance scheme. Several simulation experiments are conducted to train the new guidance scheme. Orthogonal arrays are used to define the training experiments to achieve faster convergence. A well-known guidance scheme known as proportional navigation guidance (PNG) is used as a base model for training. The new guidance scheme is compared for performance against standard guidance schemes like PNG and augmented proportional navigation guidance schemes in presence of sensor noise and computational delays.

A new guidance scheme for aerial vehicles is developed using Q-learning technique. This new guidance scheme has better miss distances and probability of intercept compared to standard guidance schemes.

The research uses simulation models to develop the new guidance scheme. The new guidance scheme is also evaluated in the simulation environment. The new guidance scheme performs better than standard existing guidance schemes.

The new guidance scheme can be used in various aerial guidance applications to reach a dynamically moving target in three-dimensional space.

The research paper proposes a completely new guidance scheme based on Q-learning whose performance is better than standard guidance schemes.