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This paper aims to propose a novel system identification and resonance suppression strategy for motor-driven system with high-order flexible manipulator.

In this paper, first, a unified mathematical model is proposed to describe both the flexible joints and the flexible link system. Then to suppress the resonance brought by the system flexibility, a model based high-order notch filter controller is proposed. To get the true value of the parameters of the high-order flexible manipulator system, a fuzzy-Kalman filter-based two-step system identification algorithm is proposed.

Compared to the traditional system identification algorithm, the proposed two-step system identification algorithm can accurately identify the unknown parameters of the high order flexible manipulator system with high dynamic response. The performance of the two-step system identification algorithm and the model-based high-order notch filter is verified via simulation and experimental results.

The proposed system identification method can identify the system parameters with both high accuracy and high dynamic response. With the proposed system identification and model-based controller, the positioning accuracy of the flexible manipulator can be greatly improved.

The purpose of this paper is to propose a three-dimensional (3D) assembly model retrieval method based on assembling semantic information to address semantic mismatches, poor accuracy and low efficiency in existing 3D assembly model retrieval methods.

The paper proposes an assembly model retrieval method. First, assembly information retrieval is performed, and 3D models that conform to the design intention of the assembly are found by retrieving the code. On this basis, because there are conjugate subgraphs between attributed adjacency graphs (AAG) that have an assembly relationship, the assembly model geometric retrieval is translated into a problem of finding AAGs with a conjugate subgraph. Finally, the frequent subgraph mining method is used to retrieve AAGs with conjugate subgraphs.

The method improved the efficiency and accuracy of assembly model retrieval.

The examples illustrate the specific retrieval process and verify the feasibility and reasonability of the assembly model retrieval method in practical applications.

The assembly model retrieval method in the paper is an original method. Compared with other methods, good results were obtained.

This study aims to consider active vision in low-visibility environments to reveal the factors of optical properties which affect visibility and to explore a method of obtaining different depths of fields by multimode imaging.Bad weather affects the driver’s visual range tremendously and thus has a serious impact on transport safety.

A new mechanism and a core algorithm for obtaining an excellent large field-depth image which can be used to aid safe driving is designed and implemented. In this mechanism, atmospheric extinction principle and field expansion system are researched as the basis, followed by image registration and fusion algorithm for the Infrared Extended Depth of Field (IR-EDOF) sensor.

The experimental results show that the idea we propose can work well to expand the field depth in a low-visibility road environment as a new aided safety-driving sensor.

The paper presents a new kind of active optical extension, as well as enhanced driving aids, which is an effective solution to the problem of weakening of visual ability. It is a practical engineering sensor scheme for safety driving in low-visibility road environments.

Despite most studies on political ties focusing on the interpersonal relationships between firms and government officials, this study suggests that local party committees (LPCs) create special forms of political ties in China – i.e. organizational political ties. The purpose of this paper is to examine the influences that these organizational political ties have on Chinese firms’ innovative activities.

Drawing upon data based on a nationwide survey of Chinese firms in 2013, this study uses a structural equations model to examine the relationship between LPCs and firms’ innovations.

This study found that LPCs do affect firms’ innovations positively, including both radical innovations and incremental innovations.

By suggesting that LPCs are a form of political tie particular to China – i.e. an organizational political tie – this study’s findings may shed fresh light on the research into political ties in other emerging economies.

Compared to traditional political ties, maintaining the organizational political ties fostered by LPCs benefits firms’ innovations significantly in China, making them less costly and more stable.

The purpose of this study is to delve into the mechanism of Si3N4 nanowires (NWs) in Sn-based solder, thereby furnishing a theoretical foundation for the expeditious design and practical implementation of innovative lead-free solder materials in the electronic packaging industry.

This study investigates the effect of adding Si₃N₄ NWs to Sn58Bi solder in various mass fractions (0, 0.1, 0.2, 0.4, 0.6 and 0.8 Wt.%) for modifying the solder and joining the Cu substrate. Meanwhile, the melting characteristics and wettability of solder, as well as the microstructure, interfacial intermetallic compound (IMC) and mechanical properties of joint were evaluated.

The crystal plane spacing and lattice constant of Sn and Bi phase increase slightly. A minor variation in the Sn58Bi solder melting point was caused, while it does not impact its functionality. An appropriate Si₃N₄ NWs content (0.2∼0.4 Wt.%) significantly improves its wettability, and modifies the microstructure and interfacial IMC layer. The shear strength increases by up to 10.74% when adding 0.4 Wt.% Si₃N₄ NWs, and the failure mode observed is brittle fracture mainly. However, excessive Si₃N₄ will cause aggregation at the junction between the solder matrix and IMC layer, this will be detrimental to the joint.

The Si₃N₄ NWs were first used for the modification of lead-free solder materials. The relative properties of composite solder and joints were evaluated from different aspects, and the optimal ratio was obtained.

This study aims to examine the causal relationship between mandatory CSR disclosure and financial audit efficiency.

The authors use the unique institutional setting of China, where a subset of listed firms are mandated to disclose their corporate social responsibility (CSR) reports. The authors use propensity score matching and difference-in-differences approaches to compare audit efficiency in the pre- and post-mandatory CSR disclosure periods between the treatment and control groups. The regression models are estimated with robust standard errors clustered at the firm level.

This study finds that following China’s adoption of the mandatory disclosure of CSR, audit report lags decreased by 6% on average, suggesting that audit efficiency improved greatly following mandatory CSR disclosure. Moreover, this association is stronger when firms have better CSR performance, higher CSR report preparation costs, more earnings management before disclosure regulations and better internal controls and when firms belong to high-profile industries and in Big 4 (Big 10) accounting firms. Moreover, neither audit quality nor audit fees decrease when shorter audit lags occur for firms with mandatory CSR disclosures. Overall, the evidence suggests that mandatory CSR disclosure has a positive effect on audit efficiency and that the improvement of audit efficiency does not come as a consequence of reducing audit fees or deteriorating audit quality.

The results reported in this study have practical and policy implications for policymakers, accounting firms and auditors to pay more attention to CSR information.

This study provides evidence of the causal relationship between mandatory CSR disclosure regulation and audit efficiency. It enriches the research on audit service production efficiency from the perspective of nonfinancial information disclosure.

The purpose of this paper is to examine current gender differences in job expectations among Chinese college students, how current job expectations across gender differ from an earlier study, and how they might impact organizational practices such as recruitment and retention.

Using Manhardt’s 25-item measure of job expectations, this study asked Chinese college students to rate the importance of various job characteristics on a five-point Likert scale (5=very important to 1=very unimportant). Male and female responses were compared for 430 college students.

Results of the current study found that males and females differed in their ratings on 23 of 25 items, with females rating all 23 of these items to be of higher importance. These findings differ significantly from an earlier study so they are compared and discussed.

This paper is limited in that it focusses solely on college students and only examines gender as a basis for comparison. Future studies should examine employees and consider other factors such as Chinese ethnicity as a basis for comparison.

Organizations may choose to change/improve aspects of certain jobs to more closely align with job candidates’ interests and/or choose to differently implement tools such as realistic job previews in order to improve retention.

This paper provides an updated status on gender differences in job expectations of China’s soon-to-be emerging workforce. Findings provide organizations with insight on how to develop human resource tools to hold on to talent.

This paper advances on previous work by drawing on a much larger sample and by utilizing a structured forward-translation, back-translation process for its survey.

This study aims to investigate the impact of the development of high-speed rail (HSR) network on earnings management, especially on the trade-off between the usage of accruals-based earnings management (AM) and real earnings management (RM) techniques, and consequently, examines the extent to which the HSR network–earnings management nexus is moderated by governance and religion factors.

Using a sample of Chinese A-listed firms over an 11-year period, this study uses regression techniques as the baseline methodology while controlling for industry and year-fixed effects. The authors also use endogeneity tests (including instrumental variable method, Generalized Methods of Moments estimation and difference-in-difference) and different robustness checks.

The key findings are threefold. First, the HSR network development reduces AM. This suggests that the presence of HSR network is effective in reducing information asymmetry. Second, the use of RM technique increases with the HSR network development. This indicates that managers do not seem to engage in less earnings management with the HSR network development but instead appear to switch from the easy-to-detect AM to the more costly RM approach. Finally, the HSR network and earnings management nexus is moderated by governance and religion factors.

This study provides new evidence on the trade-off between AM and RM by managers and pioneers in examining the impacts of governance and religion factors on the relationship between the HSR network and the trade-off of earnings management techniques.

This article attempts to investigate the impact of COVID-19 outbreak on the earnings management (EM) for listed Tunisian companies.

The study focuses on both accrual-based and real EM (REM) practices. With panel data, the authors employ the multiple regression approach and the generalized least squares (GLS) estimate method. The sample is made up of 41 listed companies observed from the first half of 2016 to the second half of 2020.

This study finds that, during the pandemic period, Tunisian firms use decreasing income discretionary accruals. Also, with regard to REM, the COVID-19 variable displays a negative response coefficient but of lesser magnitude.

This study's findings can help Tunisian authorities, listed companies and market investors to better understand EM practices during a negative shock and to better understand the various internal and external factors influencing the quality of financial reporting. These findings may contribute, also, significant EM implications for scholars interested in other emerging markets. As limitations, the authors point out mainly to the small sample size used in this study and that the authors used a single model, namely the modified Jones model (1995), to measure the accounting EM. Also, the authors used a binary variable as a proxy for the COVID- 19 pandemic.

To the best of authors’ knowledge, it is the first in Tunisia, if not in Africa, to examine the impact of the COVID-19 pandemic on EM practices. Second, this study builds on previous work by examining both the accrual-based EM and the REM.

The purpose of this study is to investigate the moderating effect of board gender diversity on the relationship between sustainability reporting (SR) and earnings management (EM) in the East Africa Community (EAC).

The study analyzed a sample of 71 publicly traded companies from 2011 to 2021.

The study finds that both SR and board gender diversity have a negative and significant effect on EM and that board gender diversity moderates the relationship between SR and EM.

The findings suggest that boards should support the adoption of SR and increase female representation as a practical way to reduce EM. Policymakers should also implement appropriate measures, such as imposing mandatory SR and gender quotas on corporate boards, to address EM.

This research adds to the limited knowledge of SR and EM in the EAC and also fills a gap in the existing literature by investigating the influence of board gender diversity on the link between SR and EM.