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The performance of the first batch of listed companies since the restart of new initial public offerings (IPOs) in January 2014 and their accounting information face repeated and volatile questioning from different sides. This paper aims to take Guirenniao (China) Co. Ltd. (GRN for short), one of the first batch of listed companies in 2014 that suffered performance decline, as an example to analyze how it managed earnings before IPO.

This paper examines earnings management signs that exist in GRN through analysis of its financial statements compared to those of its industry peers. This paper then uses the modified Jones model to detect its accrual earnings management and build three models, which are abnormal levels of cash flows from operations, abnormal production costs and abnormal discretionary expenses, to detect real earnings management.

This paper finds that GRN managed earnings through accrual and real activities in 2012 and 2013. Finally, this paper provides evidence on the specific methods of earnings management, which are easing credit policy to recognize revenue in advance, abnormal expansion, decreasing costs and connected transactions.

This paper examines earnings management signs exist in GRN through analysis of its financial statements comparing to those of its industry peers. This paper then uses the modified Jones Model to detect its accrual earnings management and build three models which are abnormal levels of cash flows from operations, abnormal production costs and abnormal discretionary expenses to detect real earnings management.

The purpose of this paper is that the modular mobile robots reformed the multimachine joint mode to achieve obstacle-crossing, climbing and other multifunctional inspection in unstructured environment under the connection of the cone–hole docking mechanism.

An arc-shaped docking cone head with a posture-maintaining spring and two arc-shaped connecting rods that formed a ring round hole were designed to achieve large tolerance docking. Before active locking, the coordination between structures was used to achieve passive locking, which mitigated the docking impact of modular robots in unstructured environment. Using the locking ring composed of the two arc-shaped connecting rods, open-loop and closed-loop motion characteristics were obtained through the mutual motion of the connecting rod and the sliding block to achieve active locking, which not only ensured high precision docking, but also achieved super docking stability.

The cone–hole docking mechanism had the docking tolerance performance of position deviation of 6mm and pitch deviation of 8° to achieve docking of six degrees of freedom (6-DOF), which had a load capacity of 230 N to achieve super docking stability. Under the connection of the cone–hole docking mechanism, the modular mobile robots reformed the multimachine joint mode to achieve obstacle-crossing, climbing and other multifunctional inspection in unstructured environment.

Based on mechanical analysis of universal models, a cone–hole docking mechanism combining active and passive functions, six-dimensional constraints could be implemented, was proposed in this paper. The characteristics of the posture-maintaining spring in the cone docking head and the compression spring at the two ends of two arc-shaped connecting rods were used to achieve docking with large tolerance. Passive locking and active locking modules were designed, mitigating impact load and the locking did not require power to maintain, which not only ensured high precision docking, but also achieved super docking stability.

Based on the theory of blown‐ups, as described by OuYang in 1995 and 1994, for nonlinear dynamic systems on general pansystems transformation, optimization and panderivatives, etc., in this paper, we employ the method, developed in OuYang (1994), to show that the blown‐ups of the nonlinear heat conductive equation is similar to the evolution of observable ground temperature “currents”. According to this analysis, we conduct a simulation based on the historical data of Tang Shan Earthquake in 1976. The simulation results show that: the blown‐ups of the ground temperature “currents” around the earthquake area can be applied to predict forthcoming earthquakes. As for the most disastrous Tang Shan Earthquake, the prediction time is about five months in advance. If the ground temperature “current” that embodies the earth’s crust movement satisfies the unintegrable panderivative equation, we can with enough information demonstrate blown‐up mechanism and forecast relevant earthquakes.

The purpose of this paper is to present an actuator fault detection method for unmanned aerial vehicles (UAVs) based on interval observer and extended state observer.

The proposed algorithm has very little model dependency. Therefore, a six-degree-of-freedom linear equation of UAVs is first established, and then, combined with actuator failure and external disturbances in flight control, a steering gear model with actuator failure (such as stuck bias and invalidation) is designed. Meanwhile, an extended state observer is designed for fault detection. Moreover, a fault detection scheme based on interval observer is designed by combining fault and disturbances.

The method is testified on the extended state observer and the interval observer under the failure of the steering gear and bounded disturbances. The simulation results show that the two types of fault detection schemes designed can successfully detect various types of faults and have high sensitivity.

This research paper studies the failure detection scheme of the UAVs’ actuator. The fault detection scheme in this paper has better performance on actuator faults and bounded disturbances than using regular fault detection schemes.

The extant literature on self-verification striving has primarily focused on employee recruitment and positive organizational outcomes, but there is insufficient research on its influence mechanism and boundary conditions. With taking charge as the mediating variable and authentic leadership as the moderating variable, this study aims to explore the relationship between self-verification striving and creative performance.

The authors collected 358 questionnaires from China. Linear regression was used to explore the influence mechanism and boundary conditions. Groups were classified by latent profile analysis, and differences among different groups were compared.

First, self-verification striving was significantly positively correlated with creative performance, and taking charge played a significant mediating role between them. Second, authentic leadership significantly positively moderated the relationship between self-verification striving and taking charge. Third, based on the willingness and action of self-verification striving, it was found that the taking charge and creative performance of the double high group was significantly higher than the high-medium group, while the double low group was significantly lower than the high-medium group.

First, this study makes up for the lack of influencing mechanism and inconsistency of research results between self-verification striving and employee outcomes. Second, the moderating effect of authentic leadership was proposed and verified, which enriched the universality of self-verification theory in Chinese context. Third, we found the differences in behaviors and outcomes among different groups, verified the uniqueness of self-verification striving in the Chinese context. It helps to explore the deep relationships that cannot be revealed by variables alone.

High residual stress caused by the high temperature gradient brings undesired effects such as shrinkage and cracking in selective laser melting (SLM). The purpose of this study is to predict the residual stress distribution and the effect of process parameters on the residual stress of selective laser melted (SLMed) Inconel 718 thin-walled part.

A three-dimensional (3D) indirect sequentially coupled thermal–mechanical finite element model was developed to predict the residual stress distribution of SLMed Inconel 718 thin-walled part. The material properties dependent on temperature were taken into account in both thermal and mechanical analyses, and the thermal elastic–plastic behavior of the material was also considered.

The residual stress changes from compressive stress to tensile stress along the deposition direction, and the residual stress increases with the deposition height. The maximum stress occurs at both ends of the interface between the part and substrate, while the second largest stress occurs near the top center of the part. The residual stress increases with the laser power, with the maximum equivalent stress increasing by 21.79 per cent as the laser power increases from 250 to 450 W. The residual stress decreases with an increase in scan speed with a reduction in the maximum equivalent stress of 13.67 per cent, as the scan speed increases from 500 to 1,000 mm/s. The residual stress decreases with an increase in layer thickness, and the maximum equivalent stress reduces by 33.12 per cent as the layer thickness increases from 20 to 60µm.

The residual stress distribution and effect of process parameters on the residual stress of SLMed Inconel 718 thin-walled part are investigated in detail. This study provides a better understanding of the residual stress in SLM and constructive guidance for process parameters optimization.

This study explores the direct relationship between social media user-generated content (UGC), online search traffic and offline light vehicle sales of different models.

The long-run equilibrium relationship and short-run dynamic effects between the valence and volume of UGC, online search traffic and offline car sales are analyzed by applying the autoregressive distribution lag (ARDL) model.

The study found the following. (1) In the long-run relationship, the valence of online reviews on social media platforms is significantly negatively correlated with the sales of all models. However, in the short-run, the valence of online reviews has a significant positive correlation with all models in different lag periods. (2) The volume of online reviews is significantly positively correlated with the sales of all models in the long run. However, in the short run, the relationship between the volume of online reviews and the sales of lower-sales-volume cars is uncertain. There is a significant positive correlation between the volume of reviews and the sales of higher-sales-volume cars. (3) Online search traffic has a significantly negative correlation with the sales of all models in the long run. However, in the short run, there is no consistent conclusion on the relationship between online search traffic and car sales.

This study provides a reference for managers to use in their efforts to improve offline high-involvement product sales using online information.

The purpose of this paper is to propose a framework for describing and evaluating the representativeness of a small set of search results extracted from the original results: this is deemed desirable in information retrieval in enterprise information systems.

The paper proposes a combined measure, namely RF_β, to evaluate the extracted small set in terms of the notions of coverage and redundancy. Data experiments were conducted on three different extraction strategies to evaluate the representativeness, i.e. coverage and redundancy.

Both from intuitive and experimental perspectives, the proposed coverage measure, redundancy measure and RF_β measure could effectively evaluate the representativeness.

The search results, e.g. in the form of documents and texts, are modeled using a vector space model and cosine similarity. Semantic models and linguistic models could be further introduced into this research to improve the proposed measures.

With the rapidly growing need for information retrieval in enterprise information systems, the representativeness of search results become more desirable and important for search engine users. The well‐designed representativeness measures will help them achieve satisfactory results.

The originality of the paper lies in the definition of representativeness of a small set of search results extracted from the original results. This focuses on the two aspects of coverage rate and redundancy rate both from intuitive and experimental perspectives.

This paper aims to explore the influence of founder shareholders’ resources on the allocation of control rights from the perspective of incomplete contract theory and resource-based theory.

This paper analyzes newspaper materials with NVivo11on a case of battle for corporate control in Chinese top-listed company-Vanke Group.

The research shows that human capital is the key resource and the holding proportion of financial resources directly affects the allocation of control rights. At the same time, social capital is unstable and easily broken. At last, institutional environment also affects the degree between the relationship of founder shareholders’ resources and the allocation of control rights. The influence of founder-shareholder resources on the allocation of control rights follows the path of “crisis – founder-shareholder’s resources – founder’s ability - allocation of control rights.”

This study only selects the financial capital, human capital and social capital of Shi Wang, the founder of Vanke, as the analysis object. The study can expand the types of founder shareholder resources to verify and enrich the conclusions.

The current theoretical research in the literature focuses on the necessity of equity and shareholder’s resources versus the control rights. Some key factors and mechanism on the relationship have not been fully clarified. The results of this paper not only extend the combination research of social network and corporate governance, but also provide enterprise founders with references for making reasonable decisions during control battle.

This research establishes an evaluation index system and calculation method for the China's maritime power construction index (CMPCI). It has conducted practical tests on the progress of China's maritime power construction since the 12th–13th Five-Year Plans. This paper conducts a phased study on the construction of China's maritime power based on the CMPCI evaluation results; it expands the relevant achievements in the research field of quantitative research in China's maritime power construction. The verification results are consistent with the actual situation.

Fully reflect the guiding role of national marine policies in the new development stage, guide the transformation of China's marine management model. The CMPCI is a quantitative evaluation of the overall development level of China's maritime power construction over a certain period of time. The CMPCI in this article aims to comprehensively reflect the changes in the construction of China's maritime power, strives to cover various fields it encompasses. This study focuses on objective statistical data analysis, supplemented by multisource data, to objectively and fairly measure the level of CMPCI.

It fully reflects the highlights of marine science and technology, social democracy and strategic emerging industries. This research dynamically quantifies the trajectory of China's maritime power construction, synthetic reflecting the country's macroeconomic policy guiding function. Guiding the transformation of the marine resources utilization, marine economy development, marine scientific research and marine rights and interests maintenance and effectively serving the decision-making needs of the government.