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The purpose of this paper is to examine the relationship between regional institution and accounting quality.

This study investigates whether and to what extent the convergence to International Financial Reporting Standards (IFRS) improves Chinese firms’ accounting quality. It also examines the role regional institutions play in this process. The focus is on two aspects of accounting quality: the accrual aggressiveness and the timely loss recognition. Specifically, the study tests: whether the convergence to IFRS significantly lowers the accrual aggressiveness proxied by the magnitude of discretionary accruals (DA); whether the convergence to IFRS significantly enhances the timely loss recognition proxied by the likelihood of reporting large negative net income; and whether the effects of convergence to IFRS on accounting quality vary with the quality of regional institutions.

The findings show that convergence to IFRS generally was accompanied by increases in DA and decreases in timely loss recognition for Chinese firms. Further analysis on the development of regional institutions reveals that both changes in accrual aggressiveness and timely loss recognition are more pronounced for firms located in regions with a lower level of development in the legal environment.

This study contributes to the accounting literature in several ways. First, it extends the accounting literature regarding institutional factors by examining the association between regional institutions and accounting quality. Second, by adopting a within-country setting, the study avoids such problems of cross-country comparisons as confounding factors caused by country-specific accounting rules and regulations, differences in infrastructure and culture, and other potential endogeneity problems (Chan et al., 2010). Third, the attention paid to the European and US application of IFRS overshadows the application and effects of IFRS in emerging markets. By examining China, the world largest emerging economy in the process of economic transition, this study sheds light on the effect of convergence to IFRS on accounting quality for emerging or transitional economies.

This work examines the joint pricing and ordering (JPO) decisions for a loss-averse retailer with quantity-oriented reference point (RP) effect under demand uncertainty.

The demand is assumed to be uncertain with the mean and variance as the only known information. The prospect theory is used to model the retailer's expected utility. An expected utility maximization model in the distribution-free approach (DFA) is then developed. Using duality theory, the expected utility under the worst-case distribution is transformed into tractable piece-wise functions. To examine the effectiveness of the DFA in coping with the demand uncertainty, a stochastic programming model is developed and its solutions are used as benchmarks.

The proposed model and solution approach can effectively hedge against the demand uncertainty. The JPO decisions are significantly influenced by the LA coefficient and the reference level. The LA has a stronger influence than the reference level does on the expected utility. An excessive LA is detrimental while an appropriate reference level is beneficial to the retailer.

The results of this work are applicable to loss-averse retailers with the quantity-oriented RP when making JPO decisions with difficulty in predicting the demands.

The demand is assumed to be uncertain in this work, but a certain demand distribution is usually assumed in the existing literature. The DFA is used to study JPO decisions for the loss-averse retailer with quantity-oriented RP effect under the uncertain demand.

The purpose of this paper is to develop an easily implemented and practical stabilizing strategy for the hardware-in-the-loop (HIL) system. As the status of HIL system in the ground verification experiment for space equipment keeps rising, the stability problems introduced by high stiffness of industrial robot and discretization of the system need to be solved ungently. Thus, the study of the system stability is essential and significant.

To study the system stability, a mathematical model is built on the basis of control circle. And root-locus and 3D root-locus method are applied to the model to figure out the relationship between system stability and system parameters.

The mathematical model works well in describing the HIL system in the process of capturing free-floating targets, and the stabilizing strategy can be adopted to improve the system dynamic characteristic which meets the needs of the practical application.

A method named 3D root-locus is extended from traditional root-locus method. And the improved method graphically displays the stability of the system under the influence of multivariable. And the strategy that stabilize the system with elastic component has a strong feasible and promotional value.

The purpose of this paper is to solve the ground verification and test method for space robot system capturing the target satellite based on visual servoing with time-delay in 3-dimensional space prior to space robot being launched.

To implement the approaching and capturing task, a motion planning method for visual servoing the space manipulator to capture a moving target is presented. This is mainly used to solve the time-delay problem of the visual servoing control system and the motion uncertainty of the target satellite. To verify and test the feasibility and reliability of the method in three-dimensional (3D) operating space, a set of ground hardware-in-the-loop simulation verification systems is developed, which adopts the end-tip kinematics equivalence and dynamics simulation method.

The results of the ground hardware-in-the-loop simulation experiment validate the reliability of the eye-in-hand visual system in the 3D operating space and prove the validity of the visual servoing motion planning method with time-delay compensation. At the same time, owing to the dynamics simulator of the space robot added in the ground hardware-in-the-loop verification system, the base disturbance can be considered during the approaching and capturing procedure, which makes the ground verification system realistic and credible.

The ground verification experiment system includes the real controller of space manipulator, the eye-in-hand camera and the dynamics simulator, which can veritably simulate the capturing process based on the visual servoing in space and consider the effect of time delay and the free-floating base disturbance.

The purpose of this paper is to develop a set of ground experiment system to verify the basic functions of space effector and the capturing reliability of space end-effector for the free-floating target payload in the three-dimensional space. The development of ground experiment system for space end-effector is essential and significant, because it costs too much to launch a space robot or other spacecraft and carry out operation tasks in space. Owing to the negligible gravity in space, which is different from that in the ground environment, ground experiment system for space end-effector should have the capability of verifying the basic functions of space effector and the reliability of space end-effector in capturing the free-floating target payload in space.

The ground experiment system for space end-effector mainly adopts the hybrid simulation method, which includes the real hardware experiment and software simulation. To emulate the micro-gravity environment, the contact dynamics simulator is applied to emulating the motion state of the free-floating target payload, while the admittance control is used to realize the “soft” capturing of space end-effector to simulate the real situation in space.

With the gravity compensation, the influence of gravity is almost eliminated and the results meet the requirements of the experiment. In the ground experiment, the admittance control is effective and the actual motion state of space end-effector capturing the target in space can be simulated. The experiment results show that space end-effector can capture the free-floating target payload successfully and hopefully have the ability to capture a free-floating target in space.

The system can verify space end-effector capturing the free-floating target payload in three-dimensional space and imitate the motion of space end-effector capturing the free-floating target in space. The system can also be modified and improved for application in the verification of space robot capturing and docking the target, which is valuable for the ground verification of space applications.

The purpose of this paper is to present the design and experiment of a universal space-saving end-effector for multi-task operations.

The universal end-effector is equipped with capture and actuation transmission capabilities with two corresponding subsystems, which are highly integrated systems of mechanics, electronics and sensors. A trefoil-shaped capture system is developed for closed envelop. The worm gear pair is adopted for self-locking and space-saving, and it is used in a unique manner for three grapple chains’ synchronous motion. The combination of optimal straight path linkage and pantograph mechanism is proposed in the transmission system. The electrical structure and the multi-sensory system provide the foundation for control strategy.

Simulations and experiments demonstrated characteristics of the universal end-effector. The compliance of the manipulator guaranteed the achievement of “soft capture” by the end-effector. Due to the self-locking property, the end-effector and the grapple interface could keep rigid connection when powered off.

The design process takes practical requirements into consideration. Through experiments, it is proved that the proposed end-effector can be used for the multi-task operations with corresponding tools.

Among end-effectors with operation function, the misalignment tolerance (MT) is originally regarded as a key factor. The adoptions of the worm gear pair and the linkage make it space-saving compared to conventional designs.

This study aims to design a controller which can improve the end-effector low-frequency chattering resulting from the measurement noise and the time delay in the on-orbit tasks. The rendezvous point will move along the rendezvous ring owing to the error of the camera, and the manipulators’ collision need be avoided. In addition, owing to the dynamics coupling, the manipulators’ motion will disturb the spacecraft, and the low tracking accuracy of the end-effector needs to be improved.

This paper proposes a minimum disturbance controller based on the synchronous and adaptive acceleration planning to improve the tracking error and the disturbance energy. The synchronous and adaptive acceleration planning method plans the optimal rendezvous point and designs synchronous approaching method and provides an estimation method of the rendezvous point acceleration. A minimum disturbance controller is designed based on the energy conservation to optimize the disturbance resulting from the manipulator’s motion.

The acceleration planning method avoids the collision of two end-effectors and reduces the error caused by the low-frequency chattering. The minimum disturbance controller minimizes the disturbance energy of the manipulators’ motion transferred to the spacecraft. Experiment results show that the proposed method improves the low-frequency chattering, and the average position tracking error reduces by 30%, and disturbance energy reduces by 30% at least. In addition, it has good performances in the synchronous motion and adaptive tracking.

Given the immeasurability of the target satellite acceleration in space, this paper proposes an estimation method of the acceleration. This paper proposes a synchronous and adaptive acceleration planning method. In addition, the rendezvous points are optimized to avoid the two end-effectors collisions. By the energy conservation, the minimum disturbance controller is designed to ensure a satisfying tracking error and reduce the disturbance energy resulting from the manipulators’ motion.

The purpose of this paper is to study the path optimization method of the manipulator in the lunar soil excavation and sampling process. The current research is a practical need for the excavation and sampling of the lunar soil in the lunar exploration project.

This paper proposes the objective function and constraints for path optimization during the excavation process of the lunar soil, regarding excavation time and energy consumption as the two key fitness indexes by analyzing the whole excavation process of the lunar soil. Specifically, the optimization is divided into two consecutive phases, one for the excavation path and the other one for joint motions. In the first phase, the Bézier polynomial is adopted to get the optimal excavation angle and reduce energy consumption. In the second phase, a method based on convex optimization, variable conversion and dynamic process discretization, is used to reduce excavation time and energy consumption.

Controlled experiments on the fine sand and the simulant lunar soil were conducted to verify the feasibility and effectiveness of the two phases of the optimization method, respectively.

The optimization method of the excavation tasks in this paper is of great value in theoretical and practical engineering, and it can be applied in other robotic operational tasks as well.

This paper aims to present a pose correction method based on integrated virtual impedance control for avoiding collision and reducing impact.

The authors first constructed the artificial potential field (APF) considering the geometric characteristics of the end-effector. The characteristics of the proposed field were analyzed considering the position and orientation misalignment. Then, an integrated virtual impedance control was proposed by adding resultant virtual repulsive force into traditional impedance control. Finally, the authors modified a correction trajectory for avoiding collision and reducing impact with virtual force and contact force.

The APF the authors constructed can get rid of a local minimum. Comparing with linear correction, this method is able to avoid collision effectively. When the capturing target has intrinsic estimation error, the pose correction can ensure smooth transitions among different stages.

This method can be implemented on a manipulator with inner position control. It can be applied to an industrial robot with applications on robotic assembly for achieving a softer and smoother process. The method can also be expanded to the kind of claw-shaped end-effectors for capturing target.

As the authors know, it is the first time that the characteristics of the end-effector are considered for avoiding collision in capturing application. The proposed integrated virtual impedance control can provide smooth transitions among different stages without switching different force/position controllers.