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As a powerful mathematical analysis tool, the local fractional calculus has attracted wide attention in the field of fractal circuits. The purpose of this paper is to derive a new ℑ-order non-differentiable (ND) R-C zero state-response circuit (ZSRC) by using the local fractional derivative on the Cantor set for the first time.

A new ℑ-order ND R-C ZSRC within the local fractional derivative on the Cantor set is derived for the first time in this work. By defining the ND lumped elements via the local fractional derivative, the ℑ-order Kirchhoff voltage laws equation is established, and the corresponding solutions in the form of the Mittag-Leffler decay defined on the Cantor sets are derived by applying the local fractional Laplace transform and inverse local fractional Laplace transform.

The characteristics of the ℑ-order R-C ZSRC on the Cantor sets are analyzed and presented through the 2-D curves. It is found that the ℑ-order R-C ZSRC becomes the classic one when ℑ = 1. The comparative results between the ℑ-order R-C ZSRC and the classic one show that the proposed method is correct and effective and is expected to shed light on the theory study of the fractal electrical systems.

To the best of the authors’ knowledge, this paper, for the first time ever, proposes the ℑ-order ND R-C ZSRC within the local fractional derivative on the Cantor sets. The results of this paper are expected to give some new enlightenment to the development of the fractal circuits.

The fractal and fractional calculus have obtained considerable attention in the electrical and electronic engineering since they can model many complex phenomena that the traditional integer-order calculus cannot. The purpose of this paper is to develop a new fractional pulse narrowing nonlinear transmission lines model within the local fractional calculus for the first time and derive a novel method, namely, the direct mapping method, to seek for the nondifferentiable (ND) exact solutions.

By defining some special functions via the Mittag–Leffler function on the Cantor sets, a novel approach, namely, the direct mapping method is derived via constructing a group of the nonlinear local fractional ordinary differential equations. With the aid of the direct mapping method, four groups of the ND exact solutions are obtained in just one step. The dynamic behaviors of the ND exact solutions on the Cantor sets are also described through the 3D graphical illustration.

It is found that the proposed method is simple but effective and can construct four sets of the ND exact solutions in just one step. In addition, one of the ND exact solutions becomes the exact solution of the classic pulse narrowing nonlinear transmission lines model for the special case 9 = 1, which strongly proves the correctness and effectiveness of the method. The ideas in the paper can be used to study the other fractal partial differential equations (PDEs) within the local fractional derivative (LFD) arising in electrical and electronic engineering.

The fractional pulse narrowing nonlinear transmission lines model within the LFD is proposed for the first time in this paper. The proposed method in the work can be used to study the other fractal PDEs arising in electrical and electronic engineering. The findings in this work are expected to shed a light on the study of the fractal PDEs arising in electrical and electronic engineering.

The purpose of this paper is to derive a new fractal active low-pass filter (LPF) within the local fractional derivative (LFD) calculus on the Cantor set (CS).

To the best of the author’s knowledge, a new fractal active LPF within the LFD on the CS is proposed for the first time in this work. By defining the nondifferentiable (ND) lumped elements on the fractal set, the author successfully extracted its ND transfer function by applying the local fractional Laplace transform. The properties of the ND transfer function on the CS are elaborated in detail.

The comparative results between the fractal active LPF (for γ = ln2/ln3) and the classic one (for γ = 1) on the amplitude–frequency and phase–frequency characteristics show that the proposed method is correct and effective, and is expected to shed light on the theory study of the fractal electrical systems.

To the best of the author’s knowledge, the fractal active LPF within the LFD calculus on the CS is proposed for the first time in this study. The proposed method can be used to study the other problems in the fractal electrical systems, and is expected to shed a light on the theory study of the fractal electrical systems.

The purpose of this paper is to study the new (3 + 1)-dimensional integrable fourth-order nonlinear equation which is used to model the shallow water waves.

By means of the Cole–Hopf transform, the bilinear form of the studied equation is extracted. Then the ansatz function method combined with the symbolic computation is implemented to construct the breather, multiwave and the interaction wave solutions. In addition, the subequation method tis also used to search for the diverse travelling wave solutions.

The breather, multiwave and the interaction wave solutions and other wave solutions like the singular periodic wave structure and dark wave structure are obtained. To the author’s knowledge, the solutions obtained are all new and have never been reported before.

The solutions obtained in this work have never appeared in other literature and can be regarded as an extension of the solutions for the new (3 + 1)-dimensional integrable fourth-order nonlinear equation.

The main purpose of this study is to empirically investigate the impact of intellectual capital efficiency on US multinational software companies' performance from 2012 to 2016 by applying data envelopment analysis (DEA).

It adopts a new slacks-based measure (SBM) to obtain a more accurate performance estimation and rank between companies. Regression analysis is used to test the overall IC and each of its elements (Human Capital, Innovation Capital, Process Capital and Customer Capital).

The univariate result shows that multinational companies are more efficient than non-multinational companies. However, the regression result shows that multinationality can hardly explain the firm efficiency of software firms. Another interesting finding is that intellectual capital has a positive and significant impact on software firm performance in the US human capital influences firm efficiency directly. However, when human capital is combined with the other elements of IC, the contribution of human capital becomes less significant. This is because people may think that innovation capital, process capital and customer capital can replace human capital, but it is not. In short, human capital may affect firm efficiency through other elements of IC (innovation capital, process capital and customer capital) as it is the base of other elements.

The results show that multinational companies have higher efficiency scores than non-multinational companies. In addition, Intellectual capital has a positive and significant impact on software firm performance in the US human capital influences firm efficiency directly. However, when human capital is combined with the other elements of IC, the contribution of human capital becomes less significant. This is because people may think that innovation capital, process capital and customer capital can replace human capital, but it is not. In short, human capital may affect firm efficiency through other elements of IC (innovation capital, process capital and customer capital) as it is the base of other elements.

Overall, the study highlights the needs of having intellectual capital and its elements (Human Capital, Innovation Capital, Process Capital and Customer Capital) to increase firm efficiency.

First, the authors use a more comprehensive elements of IC, which are human capital, innovation capital, process capital and customer capital for a better IC measurement. Second, this study makes the first attempt using the DSBM model via DEA to examine the operating efficiency of US multinational software firms.

This paper presents a probabilistic optimal design for electromagnetic systems. A 2D magnetostatic finite element model is constructed for a reliability‐based topology optimization (RBTO). Permeability, coercive force, and applied current density are considered as uncertain variables. The uncertain variable means that the variable has a variance on a certain design point. In order to compute reliability constraints, a performance measure approach is widely used. To find reliability index easily, the limit‐state function is linearly approximated at each iteration. This approximation method is called the first‐order reliability method, which is widely used in reliability‐based design optimizations. To show the effectiveness of the proposed method, RBTO for the electromagnetic systems is applied to magnetostatic problems.

This study aims to examine the relationships among International Financial Reporting Standards (IFRS) adoption, earnings management, and corporate efficiency.

First, the authors employ the epsilon-based measure (EBM) of the data envelopment analysis to measure the corporate performance of the Taiwanese electronics industry from 2011 to 2014. Second, the authors regress the IFRS adoption and earnings management on corporate efficiency.

The findings show that the corporate efficiency deteriorated after IFRS adoption. Although the regression analysis shows that the relationship between earnings management and corporate efficiency is significantly positive, the authors find that IFRS adoption is effective in unveiling earnings management. Moreover, IFRS adoption moderates the impact earnings management and corporate efficiency.

This study provides reference for decision-makers in the application of accounting principles and in the understanding of the IFRS impact adoption.

IFRS adoption can either facilitate or limit the earnings management that would affect corporate efficiency significantly and help the electronics industry as well as investors to know the changes in accounting principles and their effects on corporate efficiency.

The authors use the EBM of efficiency model to measure corporate efficiency and employ the modified Jones model to measure earnings management.

The coupling impact of hybrid uncertain errors on the machine precision is complex, as a result of which the designing method with multiple independent error sources under uncertainties remains a challenge. For the purpose of precision improvement, this paper focuses on the robot design and aims to present an assembly precision design method based on uncertain hybrid tolerance allocation (UHTA), to improve the positioning precision of the mechanized robot, as well as realize high precision positioning within the workspace.

The fundamentals of the parallel mechanism are introduced first to implement concept design of a 3-R(4S) &3-SS parallel robot. The kinematic modeling of the robot is carried out, and the performance indexes of the robot are calculated via Jacobian matrix, on the basis of which, the 3D spatial overall workspace can be quantified and visualized, under the constraints of limited rod, to avoid the singular position. The error of the robot is described, and a probabilistic error model is hereby developed to classify the hybrid error sensitivity of each independent uncertain error source by Monte Carlo stochastic method. Most innovatively, a methodology called UHTA is proposed to optimize the robot precision, and the tolerance allocation approach is conducted to reduce the overall error amplitude and improve the robotized positioning precision, on the premise of not increasing assembly cost.

The proposed approach is validated by digital simulation of medical puncture robot. The experiment highlights the mathematical findings that the horizontal plane positioning error of the parallel robotic mechanism can be effectively reduced after using UHTA, and the average precision can be improved by up to 39.54%.

The originality lies in UHTA-based precision design method for parallel robots. The proposed method has widely expanding application scenarios in industrial robots, biomedical robots and other assembly automation fields.

The aim of this paper is to develop a model based on system dynamics (SD) approach, which integrates three subsystems for simulating construction and demolition (C&D) waste management in Shenzhen, Mainland China.

SD approach was first used to construct the model for C&D waste management in Shenzhen. The model was then converted for running on computer through the software package “iThink”, which was specifically designed for SD modeling. The data required for model simulation was derived through various ways, including literature review, examination of official reports and yearbooks, and questionnaires. After all the parameters in the model were determined, simulation was carried out.

The model proposed in this research can provide an experimental simulation platform to investigate the complexity and interdependencies of factors in managing C&D waste in Shenzhen, Mainland China. The simulation results show that the pressing situation of C&D waste management in Shenzhen would aggravate if no effective measures were taken to address it during the simulation period. Participants' active participation and cost consideration are the two major factors affecting C&D waste reduction. Furthermore, new landfills should be planned to properly handle the C&D waste accumulated in Shenzhen over the past few years.

Although some studies have been conducted under the topic of C&D waste management during the past few years in Shenzhen – how to effectively and efficiently handle the waste is still unsolved. Factors affecting the effectiveness of C&D waste management have separately been examined in the previous studies, without considering their interrelations. The SD‐based model is developed in this research to investigate the complex and interdependent relationships among these factors. The model can deepen participants' understandings about C&D waste management and help explore the major factors affecting the effectiveness of management activities. The measures, which are proposed based on the simulation results, can serve as a valuable reference for planning C&D waste management in Shenzhen.

This study investigates the relationship between the inflation targeting (IT) framework and the exchange rate pass-through (ERPT) to consumer prices in the emerging ASEAN economies (i.e., Indonesia, the Philippines, and Thailand) using a vector autoregressive (VAR) model with monthly data covering the sample period from January 1990 to July 2020. The empirical analysis is divided into two subperiods – pre-IT and post-IT periods. The impulse response analysis identified the existence of the ERPT during the pre-IT period and the loss of the ERPT during the post-IT period in all sample economies. The study speculated that the loss of the ERPT is attributable to the conformity to the Taylor principle in the IT framework in all sample economies.