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This paper aims to solve the nonlinear problem in the uncertainty evaluation of the measurement of the positioning repeatability (RP) of industrial robots and provide guidance to restrict the uncertainty of measurement of RP (u_RP).

Firstly, some uncertain sources existing in the measurement procedure of RP are identified. Secondly, the probability distribution function (PDF) of every source is established on the basis of its measurements. Some spatial combined normal distributions are adopted. Then, a method, based on Monte Carlo method (MCM) and established measurement model, is developed for the estimation of u_RP. Thirdly, some tests are developed for the identification and validation of the selected PDFs of uncertain sources. Afterwards, the proposed method is applied for the evaluation and validation of the u_RP. Finally, influence analyses of some key factors are proposed for the quantification of their relative contributions to u_RP.

Results show that the proposed method can reasonably and objectively estimate the u_RP of the selected industrial robot, and changes of the industrial robots’ position and the laser trackers measurement are correlated. Additionally, the u_RP of the selected industrial robot can be restricted by using the results of its key factors on u_RP.

This paper proposes the spatial combined normal distribution to model the uncertainty of the repeatability of the laser tracker and industrial robot. Meanwhile, the proposed method and influence analyses can be used in estimating and restricting the u_RP and thus useful in determining whether the RP of a tested industrial robot meets its requirements.

Fettling is the process of removing excess material from castings. This excess material is often formed at the die’s parting lines during the casting process as molten material is injected into the die at high pressure. By using a robot as a positioning tool for the fettling operation, the process can be carried out safely and with consistent results. This paper proposes a computer‐assisted robotic fettling technique using visual feedback. In particular, emphasis is placed on the establishment of a technique and investigating its performance for the determination of the casting profile. Also examines the process parameters associated with high‐speed fettling operations. Further, the experimental set‐up employed and the results obtained are also presented.

The purpose of this paper is to identify resources that are available in the online marketing classroom and to further contemplate the applications for marketing managers. The authors explore the rationale for using technology to deliver course material and the positive results that accrue in terms of these efforts.

An exploratory qualitative research design was used for this study so as to gain broad perspective of technology’s application to the classroom.

Four types of learners exist: visual learners, auditory learners, 30 read and write learners and kinesthetic learners (Fleming and Mills, 1922a, 1922b). All four types must be addressed in the online learning environment.

Many educators in higher education will use various forms of rudimentary technology in the classroom, but have yet to embrace or understand the full potential of such applications. Online learning uses both synchronous and asynchronous techniques to engage the student so as to improve the individual’s knowledge, skills and abilities.

Technology applications to the marketing classroom have become a necessity for delivering course content to a wide audience of individual learners, both in higher education and in industry as well.

Laser interferometry‐based sensing (LIS) technique has been proposed and established recently to track and perform dynamic measurements on a moving end‐effector of a robot manipulator. In this paper, a technique using LIS system to perform guidance of a manipulator is proposed. The LIS system is used as a sensor to guide the end‐effector of a robot manipulator. This is to be accomplished through the implementation of guidance error determination and compensation, and path generation in the control algorithm. This technique can be used to accurately guide the manipulator’s end‐effector to a specified location or along a specified path with a high level of accuracy. The structure and various components within the system and the control strategy are also presented.

The move towards “blended learning”, consisting of a combination of online and face-to-face teaching, continues to gain pace in universities around the world. It is important, however, to question the quality of this learning. The OECD has made use of a model of “Readiness, Intensity and Impact” for investigating the adoption and use of eBusiness technologies. The purpose of this paper is to propose a framework, based on this model and adapted for blended learning, to assess the readiness, intensity of adoption and impact on blended learning offerings. The framework is tested via a description of how one university has adopted and used blended learning, and investigates the quality of the learning from this approach.

The framework is tested via a case study involving the assessment of a blended learning approach to the delivery of a first-year undergraduate accounting unit at Victoria University, Australia. Various approaches to delivery are assessed over a two-year period. The results are drawn from a survey specifically designed to identify students’ attitudes towards blended learning.

Despite having three new online options readily available for students to access, there was strong support for face-to-face delivery methods. In relation to the framework, the assessment suggested that certain aspects of the university's blended learning approach could be investigated further (particularly student readiness for different blended learning options and an overall assessment of the impact of a blended approach), to provide a more holistic view of the readiness to adopt and impact of the blended learning offerings.

The value of this contribution lies in the development of a unique framework to assess the impact of blended learning approaches from the viewpoint of student readiness and intensity of separate delivery approaches – whilst maintaining the need to evaluate the effectiveness of blended learning as an overall package.

The industrial robot has high repeatability but low accuracy. With the industrial robot being widely used in complicated tasks, e.g. arc welding, offline programming and surgery, accuracy of the robot is more and more important. Robot calibration is an efficient way to improve the accuracy. Previous methods such as using coordinate measurement machines, laser trackers or cameras are limited by the cost, complex operation or the resolution. The purpose of this paper is to propose an approach and calibration equipment to address these issues.

The proposed method relies mainly upon a laser pointer attached on the end‐effector and single position‐sensitive devices (PSD) arbitrarily located on the workcell. The automated calibration procedure (about three minutes) involves aiming the laser lines loaded by the robot towards the center of the PSD surface from various robot positions and orientations. The localization is guaranteed by precise PSD feedback servoing control, which means physically the intersections of each pair of laser lines (virtual lines) are on the same point. Based on the untouched single‐point constraint, the robot joint offset calibration is implemented. Using the authors' proposed approach, a portable, low‐cost, battery‐powered, wireless and automated calibration system was implemented. Error analysis was conducted on the system.

The localization error of the developed calibration system is within 2 μm. The errors in joint space are magnified in PSD plane, and consequently the resolution in the joint space is improved. The standard deviation of the identified parameters was small (10‐2), indicating the stability of the calibration method. Both simulation and experimental results verify the feasibility of the proposed method and demonstrate the developed calibration system can identify joint offset with uncalibrated laser tool parameters.

The paper shows how a portable calibration system for joint offset of industrial robots was developed and how the goal of fast, automated, low‐cost, portable, and high precision calibration methods for joint offset was achieved.

We examine whether discretionary accruals of firms obtaining substantial external financing can be explained by managerial manipulation or managerial overoptimism. Insider trading patterns and press releases around equity and debt financing suggest that managers are more optimistic about their firms around debt financing. Consistent with earlier studies, we find that discretionary current accruals peak when firms obtain equity financing. However, we also find that discretionary accruals peak when firms obtain debt financing. Moreover, discretionary accruals are higher for firms that rely on debt rather than on equity financing. The results are robust to controlling for firm characteristics, excluding small and distressed firms, and using alternative measures of discretionary accruals. These findings support the hypothesis that managerial overoptimism distorts financial statements of firms obtaining external financing.

The purpose of this paper is to demonstrate a simple design of a fiber optic displacement sensor using a multimode plastic fiber coupler based on reflective intensity modulation technique.

The performances of this sensor are investigated by correlating the detector output with different light sources, coupling ratios and various real objects with different reflectivity properties namely aluminum, brass and copper. In contrast to the output profile produced by probes with multiple fibers placed adjacently together, this sensor uses only one fiber for sending and receiving the light and therefore only the back slope exists.

Aluminum exhibit the highest performance among the real objects when coupled with a red He‐Ne laser and a coupling ratio of 50:50 with a sensitivity, linear range, resolution and dynamic range of 1.7 mV/mm, 1.5 mm, 16 μm, and 5.0 mm, respectively.

This is the first demonstration of a fiber optic displacement sensor using fiber coupler probe with successful examination of the correlation between the detector output, variation in coupling ratios and reflectivity properties of the tested real objects.

In 2015, Malaysia’s investment vehicle, 1Malaysia Development Berhad (1MDB), came under international scrutiny after it amassed a debt of US$11 billion (10.3 billion) (Wright & Clark, 2015), which it had difficulty repaying. More disturbingly, investigators found that US$700 million (658 million) was transferred into the personal bank account of Malaysia’s prime minister, Najib Razak, founder and chairman of 1MDB’s advisory board (Wright & Clark, 2015). Najib was also accused of embezzling state money (Reuters, 2015) and damaging the image of the country (“Najib tried to bribe me”, 2015). This chapter aims to examine the strategies used by the Malaysian prime minister to repair his image in the 1MDB scandal, the effectiveness of these strategies, and how these impacted Malaysia’s public diplomacy efforts in restoring the country’s image and reputation. Findings showed that the prime minister denied wrongdoing, and simultaneously bolstered his position and promised to turn 1MDB around. In contrast to the current explication of Benoit and Pang’s (2008) image repair strategies, Najib’s way of attacking the accusers sheds light into how image repair strategies may be operationalized in the Asian context. A new image repair strategy – diversion – is proposed to be added to the existing framework.

Accounts manipulation has been the subject of research, discussion and even controversy in several countries including the USA, Canada, the U.K., Australia, Finland and France. The objective of this paper is to provide a comprehensive review of the literature and propose a conceptual framework for accounts manipulation. This framework is based on the possibility of wealth transfer between the different stake‐holders, and in practice, the target of the manipulation appears generally to be the earnings per share and the debt/equity ratio. The paper also describes the different actors involved and their potential gains and losses. We review the literature on the various techniques of accounts manipulation: earnings management, income smoothing, big bath accounting, creative accounting, and window‐dressing. The various definitions of all these, the main motivations behind their application and the research methodologies used are all examined. This study reveals that all the above techniques have common elements, but there are also important differences between them.