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Article
Publication date: 10 January 2023

Guoyu Lin, Anna Bergman Brown, Eric Lin and Chunhao Xu

Unionization is generally thought to improve employee welfare through higher compensation and benefits. However, managers of unionized firms have incentives to manage…

Abstract

Purpose

Unionization is generally thought to improve employee welfare through higher compensation and benefits. However, managers of unionized firms have incentives to manage earnings downward to avoid sharing rents with unionized workers, which may explain why empirical findings on the association between unionization and employee compensation are mixed. This paper develops an analytical model incorporating earnings management into the relationship between newly unionized firms and employee compensation.

Design/methodology/approach

The authors develop an analytical model that relies on Nash bargaining theory and signal jamming (Stein, 1989; Fischer and Verrecchia, 2000; Dye and Sridhar, 2004) and model a setting where newly unionized workers' collective bargaining power increases substantially. The authors' model analyzes the relationship between newly unionized firms and employee wages and benefits while incorporating firms' incentives to engage in earnings management.

Findings

The authors find that newly unionized firms are more likely to engage in income-decreasing earnings management to avoid paying higher salaries and wages to workers. Further, the authors find that this association is more pronounced when (1) the correlation of firms' earnings across periods is higher, (2) the cost of earnings management is lower and (3) firms' earnings are more volatile.

Originality/value

This is the first paper to analytically model the effect of new unionization on firms' earnings management and workers' welfare. The authors' model offers new cross-sectional predictions that have not been tested in the prior literature. Specifically, the authors show that newly unionized firms are more likely to engage in income-decreasing earnings management; when earnings are more highly correlated, the cost of earnings management is lower and earnings are more volatile. The authors' findings may be relevant to regulators and policymakers.

Details

Asian Review of Accounting, vol. 31 no. 2
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 14 January 2014

Dong Wang, Guoyu Lin, Wei-gong Zhang, Ning Zhao and Han Pang

One of the major shortcomings in the data process of the traditional wheel force transducers (WFTs) is the theoretical errors of initial value determination. A new method…

Abstract

Purpose

One of the major shortcomings in the data process of the traditional wheel force transducers (WFTs) is the theoretical errors of initial value determination. A new method to identify the initial values of the WFT for the solution of this problem is proposed in this paper. The paper aims to discuss these issues.

Design/methodology/approach

With this method, the initial values can be obtained by equations which are established based on multiple stops on horizontal road.

Findings

The calibration and contrast tests on the MTS calibration platform illustrate the better performance with the new method. Moreover, the real vehicle test confirms the effectiveness in practice.

Originality/value

The test results show that the new method of initial calibration has an advanced performance compared to the traditional one. In addition, it is effective in the brake test with a real vehicle.

Details

Sensor Review, vol. 34 no. 1
Type: Research Article
ISSN: 0260-2288

Keywords

Article
Publication date: 16 March 2015

Dong Wang, Guoyu Lin and Weigong Zhang

Wheel force transducers (WFTs) have performance characteristics that make them attractive for applications in endurance evaluation of road vehicles, ride and handling…

Abstract

Purpose

Wheel force transducers (WFTs) have performance characteristics that make them attractive for applications in endurance evaluation of road vehicles, ride and handling optimization, tire development and vehicle dynamics. As a WFT is mounted on the the driven wheel, the loads on the wheel and the outputs of WFTs are usually nonlinearly related. Thus, a real-time filter is needed to measure the true loads on the wheel.

Design/methodology/approach

In this paper, a new nonlinear filtering algorithm utilizing quadrature Kalman filter (QKF) is proposed to track the actual loads in real time through establishing the specific observation equations with Singer models.

Findings

The simulation results show that the accuracy and the rapidity of QKF outperforms the capability of the unscented Kalman filter (UKF). Then, the dynamic tests on the MTS testing platform give the comparisons between the real-time QKF and the wavelet transform, where the former has superior dynamic accuracy. Finally, the practical tests of shifting and braking on a real vehicle confirm the effectiveness of QKF, which further validates the proposed method fitting reality.

Originality/value

In this paper, a newly improved algorithm with QKF for WFT has been proposed and tested experimentally. As the wheel loads are always time-varying and complex, introducing Gaussian noise in the outputs of the transducer, WFT-suitable Singer model and WFT measurement equation base on a QKF are established. The experiment results show that QKF has advanced performance than the traditional UKF. Also, the road wheel test bed produced by MTS has been exploited as the test platform to demonstrate the dynamic efficiency of the proposed real-time filter under various operating conditions for a wide range of loads. And, the practical tests with the real vehicle are accomplished to verify the value and effectiveness of the proposed method.

Details

Sensor Review, vol. 35 no. 2
Type: Research Article
ISSN: 0260-2288

Keywords

Article
Publication date: 21 September 2015

Fan Yang, Guoyu Lin and Weigong Zhang

This paper aims to gain the real-time terrain parameters of the battlefield for the evaluation of military vehicle trafficability. In military missions, improvements in…

Abstract

Purpose

This paper aims to gain the real-time terrain parameters of the battlefield for the evaluation of military vehicle trafficability. In military missions, improvements in vehicle mobility have the potential to greatly increase the military operational capacity, in which vehicle trafficability plays a significant role.

Design/methodology/approach

In this framework, an online terrain parameter estimation method based on the Gauss-Newton algorithm is proposed to estimate the primary terrain mechanical parameters. Good estimation results are indicated, unless the initial values involved are properly selected. Correspondingly, a method of terrain classification is then presented to contribute to the selection of the initial values. This method uses the wavelet packet transform technique for feature extraction and adopts the support vector machine algorithm for terrain classification. Once the terrain type is identified, advices can be given on the initial value selection referring to the empirical terrain parameters.

Findings

On the basis of a dynamic testing system suitable for real military vehicles, the proposed algorithms are validated. High estimation accuracy of the terrain parameters is indicated on sandy loam, and good classification performance is demonstrated on four tested terrains.

Originality/value

The presented algorithm outperforms the existing methods, which not only realizes the online terrain parameter estimation but also develops the estimation accuracy. Moreover, its effectiveness is confirmed by real vehicle tests in practice.

Details

Sensor Review, vol. 35 no. 4
Type: Research Article
ISSN: 0260-2288

Keywords

Article
Publication date: 23 May 2022

Biao Ma, Qian Wang, Changsong Zheng, Liang Yu, Guoyu Wang and Liangjie Zheng

This paper aims to explore the effect of automatic transmission fluid (ATF) temperature on the dynamic friction-wear properties of the friction component in a wet…

Abstract

Purpose

This paper aims to explore the effect of automatic transmission fluid (ATF) temperature on the dynamic friction-wear properties of the friction component in a wet multi-disc clutch during the running-in process.

Design/methodology/approach

The running-in evolution was explored in terms of global friction performance and instantaneous friction characteristics. The variation of friction torque of the initial 300 engagement cycles was obtained by wet-clutch tests. Finally, an optical microscope was used to detect the wear mechanism of friction surfaces.

Findings

The ATF temperature showed a significant effect on the friction-wear performance in the clutch running-in process. The mean coefficient of friction decreased with the increase of the ATF temperature and decreased rapidly in the approximately initial 60 clutch engagements. The higher the ATF temperature was, the thinner the ATF film was, and more asperity summits were cut, thus leading to a smoother surface. Considering the slightly instantaneous friction fluctuation and the wear performance, a proper ATF temperature is necessary.

Originality/value

The results provide theoretical guidance for selecting the optimal ATF temperature during the running-in process.

Details

Industrial Lubrication and Tribology, vol. 74 no. 6
Type: Research Article
ISSN: 0036-8792

Keywords

Article
Publication date: 10 December 2019

Yanru Zhong, Chaohao Jiang, Yuchu Qin, Guoyu Yang, Meifa Huang and Xiaonan Luo

The purpose of this paper is to present and develop an ontology-based approach for automatic generation of assembly sequences.

Abstract

Purpose

The purpose of this paper is to present and develop an ontology-based approach for automatic generation of assembly sequences.

Design/methodology/approach

In this approach, an assembly sequence planning ontology is constructed to represent the structure and interrelationship of product geometry information and assembly process information. In the constructed ontology, certain reasoning rules are defined to describe the knowledge and experience. Based on the ontology with reasoning rules, the algorithm for automatically generating assembly sequences is designed and implemented.

Findings

The effectiveness of this approach is verified via applying it to generate the assembly sequences of a gear reducer.

Originality/value

The main contribution of the paper is presenting and developing an ontology-based approach for automatically generating assembly sequences. This approach can provide a feasible solution for the issue that mathematics-based assembly sequence generation approaches have great difficulty in explicitly representing assembly experience and knowledge.

Details

Assembly Automation, vol. 40 no. 2
Type: Research Article
ISSN: 0144-5154

Keywords

Article
Publication date: 11 August 2020

Chen-Yu Lin, Yun-Siou Chen and Yan-Shouh Chen

The purpose of this paper is to explore censorship on popular music in Taiwan and how the practices have influenced the consumption and production of music in the…

Abstract

Purpose

The purpose of this paper is to explore censorship on popular music in Taiwan and how the practices have influenced the consumption and production of music in the post-martial law period.

Design/methodology/approach

Through adopting grounded theory with snowball sampling and ethnographic methods, this paper will interview music audiences and musicians as well as analyze recent censorship cases to develop a more comprehensive understanding of the topic.

Findings

Institutional and corporate self-censorship has a noteworthy influence on popular music in post-marital law Taiwan. Cross-strait relations still are a key tension that triggers censorship but the form has been shifting.

Originality/value

This study draws on both the complexity of censorship by case studies and the audience's perception of music in everyday life.

Details

Asian Education and Development Studies, vol. 10 no. 4
Type: Research Article
ISSN: 2046-3162

Keywords

Article
Publication date: 17 March 2022

Longfei Sun, Yingchun Le, Junling Wu and Long Lin

The purpose of this study is to reduce the gloss of the surface of silk fabrics, by treating the fabrics with tea and matting agent, to imitate the aging and retro effects…

Abstract

Purpose

The purpose of this study is to reduce the gloss of the surface of silk fabrics, by treating the fabrics with tea and matting agent, to imitate the aging and retro effects of silk artefacts.

Design/methodology/approach

Silk fabrics were treated with different processing techniques. The aged appearance and surface gloss of the silk fabrics were characterised by sensory analysis, measurement of reflectivity, scanning electron microscopy, measurement of brightness and chroma to identify the influential factors.

Findings

The application of matting agent on silk fabrics could reduce the lustre of silk fabrics. Treated with matting agent and tea pigments, silk fabrics could be “aged” to achieve retro effects within a relatively short period of time. A number of other factors and mechanisms that affect the reflectivity of the silk fabrics were also identified.

Research limitations/implications

There is no definite index to evaluate the antique effect of fabrics.

Practical implications

The method developed through this study provided a simple and practical solution to achieving aging and retro effects on silk fabrics.

Originality/value

The method for reducing the lustre of silk fabrics by treating them with matting agent is novel and the finding of the relationships among reflectivity and brightness and chroma is original.

Details

Pigment & Resin Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0369-9420

Keywords

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