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This note presents a method of teaching accounting problems involving the use of the effective interest method such as bonds, notes, capital leases, and installment sales. The method is conceptually sound and simpler than the traditional method found in current textbooks and stimulates student interest by focusing on the economics of the transaction and relating it to real-life examples.

To assess its pedagogical efficacy, the method was tested in the introductory and intermediate accounting classes. In both courses, the results indicate that students' test scores are significantly higher under the new method than the traditional method. It is hoped that this evidence of the superiority of the new method in a classroom environment will spur its adoption by instructors and textbook writers.

In response to the issue of traditional algorithms often falling into local minima or failing to find feasible solutions in manipulator path planning. The purpose of this paper is to propose a 3D artificial moment method (3D-AMM) for obstacle avoidance for the robotic arm's end-effector.

A new method for constructing temporary attractive points in 3D has been introduced using the vector triple product approach, which generates the attractive moments that attract the end-effector to move toward it. Second, distance weight factorization and spatial projection methods are introduced to improve the solution of repulsive moments in multiobstacle scenarios. Third, a novel motion vector-solving mechanism is proposed to provide nonzero velocity for the end-effector to solve the problem of limiting the solution of the motion vector to a fixed coordinate plane due to dimensionality constraints.

A comparative analysis was conducted between the proposed algorithm and the existing methods, the improved artificial potential field method and the rapidly-random tree method under identical simulation conditions. The results indicate that the 3D-AMM method successfully plans paths with smoother trajectories and reduces the path length by 20.03% to 36.9%. Additionally, the experimental comparison outcomes affirm the feasibility and effectiveness of this method for obstacle avoidance in industrial scenarios.

This paper proposes a 3D-AMM algorithm for manipulator path planning in Cartesian space with multiple obstacles. This method effectively solves the problem of the artificial potential field method easily falling into local minimum points and the low path planning success rate of the rapidly-exploring random tree method.

Performing accurate numerical simulations of electrical drives, the precise knowledge of the local magnetic material properties is of utmost importance. Due to the various manufacturing steps, e.g. heat treatment or cutting techniques, the magnetic material properties can strongly vary locally, and the assumption of homogenized global material parameters is no longer feasible. This paper aims to present the general methodology and two different solution strategies for determining the local magnetic material properties using reference and simulation data.

The general methodology combines methods based on measurement, numerical simulation and solving an inverse problem. Therefore, a sensor-actuator system is used to characterize electrical steel sheets locally. Based on the measurement data and results from the finite element simulation, the inverse problem is solved with two different solution strategies. The first one is a quasi Newton method (QNM) using Broyden's update formula to approximate the Jacobian and the second is an adjoint method. For comparison of both methods regarding convergence and efficiency, an artificial example with a linear material model is considered.

The QNM and the adjoint method show similar convergence behavior for two different cutting-edge effects. Furthermore, considering a priori information improved the convergence rate. However, no impact on the stability and the remaining error is observed.

The presented methodology enables a fast and simple determination of the local magnetic material properties of electrical steel sheets without the need for a large number of samples or special preparation procedures.

Effectively solving the large tonnage cable in the construction process due to the tensioning method of the inclined cable often appears in the overall cable force and the design value of the deviation is large, cable internal strand force is not uniform, the main girder stress exceeds the limit of the problem affecting the safety of the structure.

In this study, the finite element method and theoretical analysis method are utilized to propose a construction control method of tensioning the whole bunch of diagonal cables in two parts according to the deformation coordination relationship between the main girder and the diagonal cables. This methodology was implemented during the actual construction of the PAIRA Bridge in Bangladesh.

Tests conducted on cable-stayed bridges using this controlled tensioning method demonstrate that the measured cable strength of a single strand exhibits an error of less than 0.15% compared to the design target cable strength. The deviation between the measured and designed cable forces ranges from 0.16% to 0.27%. Furthermore, no tensile stress is observed in both the top plate and bottom plate of the root section of the main girder, indicating a state of full-section compression throughout the entire construction process.

Through the comparison with the test value, it can be proved that the whole bunch of diagonal cable tensioned in two parts of the construction control method proposed in this paper can make the internal strand force more uniform, to meet the precision requirements of the site construction, to protect the safety of the bridge construction process. The method proposed in this paper is highly accurate, easy to calculate, and has a high value of popularization and application.

This paper aims to estimate contact location from sparse and high-dimensional soft tactile array sensor data using the tactile image. The authors used three feature extraction methods: handcrafted features, convolutional features and autoencoder features. Subsequently, these features were mapped to contact locations through a contact location regression network. Finally, the network performance was evaluated using spherical fittings of three different radii to further determine the optimal feature extraction method.

This paper aims to estimate contact location from sparse and high-dimensional soft tactile array sensor data using the tactile image.

This research indicates that data collected by probes can be used for contact localization. Introducing a batch normalization layer after the feature extraction stage significantly enhances the model’s generalization performance. Through qualitative and quantitative analyses, the authors conclude that convolutional methods can more accurately estimate contact locations.

The paper provides both qualitative and quantitative analyses of the performance of three contact localization methods across different datasets. To address the challenge of obtaining accurate contact locations in quantitative analysis, an indirect measurement metric is proposed.

Brief introduction on the importance and the need for plastic analysis methods were presented in the beginning section of this review. The plastic method for analysis was considered to be the more advanced method of analysis because of its ability to represent the true behaviour of the steel structures. Then in the following section, a literature analysis has been carried out on the previous investigations done on steel plates, steel beams and steel frames by other authors. The behaviour of them under different types of loading were presented and are under the investigation of innovative new analysis methods.

Structure member connections also have the potential for plastic failure. In this study, the authors have highlighted a few topics to be discussed. The three topics in this study are T-end plate connections to a square hollow section, semi-rigid connections and cold-formed steel storage racks with spine bracings using speed-lock connections. Connection is one of the important parts of a structure that ensures the integrity of the structure. Finally, in this technical paper, the authors introduce some topics related to seismic action. Application of the Theory of Plastic Mechanism Control in seismic design is studied in the beginning. At the end, its in-depth application for moment resisting frames-eccentrically braced frames dual systems is investigated.

When this study involves the design of a plastic structure, the design criteria must involve the ultimate load rather than the yield stress. As the steel behaves in the plastic range, it means the capacity of the steel has reached the ultimate load. Ultimate load design and load factor design are the methods in the range of plastic analysis. After the steel capacity has reached beyond the yield stress, it fulfills the requirement in this method. The plastic analysis method offers a consistent and logical approach to structural analysis. It provides an economical solution in terms of steel weight, as the sections designed using this method are smaller compared with elastic design methods.

The plastic method is the primary approach used in the analysis and design of statically indeterminate frame structures.

The objective of this paper is to further the understanding of netnography as a research method for supply chain academics. Netnography is a method for gathering and gaining insight from industry-specific online communities. We prescribe that viewing netnography through the lens of the supply chain will permit researchers to explore, discover, understand, describe or report concepts or phenomena that have previously been studied via survey research or quantitative modeling.

To introduce netnography to supply chain research, we propose a framework to guide how netnography can be adopted and used. Definitions and directions are provided, highlighting some of the practices within netnographic research.

Netnography provides the researcher with another avenue to pursue answers to research questions, either alone or in conjunction with the dominant methods of survey research and quantitative modeling. It provides another tool in the researchers’ toolbox to engage practitioners in the field.

The development of netnography as a research method is associated with Robert Kozinets. He developed the method to study online communities in consumer behavior. We justify why this method can be applied to supply chain research, how to collect data and provide research examples of its use. This technique has room to grow as a supply chain research method.

Traditional robot arm trajectory planning methods have problems such as insufficient generalization performance and low adaptability. This paper aims to propose a method to plan the robot arm’s trajectory using the trajectory learning and generalization characteristics of dynamic motion primitives (DMPs).

This study aligns multiple demonstration motion primitives using dynamic time warping; use the Gaussian mixture model and Gaussian mixture regression methods to obtain the ideal primitive trajectory actions. By establishing a system model that improves DMPs, the parameters of the nonlinear function are learned based on the ideal primitive trajectory actions of the robotic arm, and the robotic arm motion trajectory is reproduced and generalized.

Experiments have proven that the robot arm motion trajectory learned by the method proposed in this article can not only learn to generalize and demonstrate the movement trend of the primitive trajectory, but also can better generate ideal motion trajectories and avoid obstacles when there are obstacles. The maximum Euclidean distance between the generated trajectory and the demonstration primitive trajectory is reduced by 29.9%, and the average Euclidean distance is reduced by 54.2%. This illustrates the feasibility of this method for robot arm trajectory planning.

It provides a new method for the trajectory planning of robotic arms in unstructured environments while improving the adaptability and generalization performance of robotic arms in trajectory planning.

Many practical control problems require achieving multiple objectives, and these objectives often conflict with each other. The existing multi-objective evolutionary reinforcement learning algorithms cannot achieve good search results when solving such problems. It is necessary to design a new multi-objective evolutionary reinforcement learning algorithm with a stronger searchability.

The multi-objective reinforcement learning algorithm proposed in this paper is based on the evolutionary computation framework. In each generation, this study uses the long-short-term selection method to select parent policies. The long-term selection is based on the improvement of policy along the predefined optimization direction in the previous generation. The short-term selection uses a prediction model to predict the optimization direction that may have the greatest improvement on overall population performance. In the evolutionary stage, the penalty-based nonlinear scalarization method is used to scalarize the multi-dimensional advantage functions, and the nonlinear multi-objective policy gradient is designed to optimize the parent policies along the predefined directions.

The penalty-based nonlinear scalarization method can force policies to improve along the predefined optimization directions. The long-short-term optimization method can alleviate the exploration-exploitation problem, enabling the algorithm to explore unknown regions while ensuring that potential policies are fully optimized. The combination of these designs can effectively improve the performance of the final population.

A multi-objective evolutionary reinforcement learning algorithm with stronger searchability has been proposed. This algorithm can find a Pareto policy set with better convergence, diversity and density.

Computer vision and deep learning (DL) methods have been investigated for personal protective equipment (PPE) monitoring and detection for construction workers’ safety. However, it is still challenging to implement automated safety monitoring methods in near real time or in a time-efficient manner in real construction practices. Therefore, this study developed a novel solution to enhance the time efficiency to achieve near-real-time safety glove detection and meanwhile preserve data privacy.

The developed method comprises two primary components: (1) transfer learning methods to detect safety gloves and (2) edge computing to improve time efficiency and data privacy. To compare the developed edge computing-based method with the currently widely used cloud computing-based methods, a comprehensive comparative analysis was conducted from both the implementation and theory perspectives, providing insights into the developed approach’s performance.

Three DL models achieved mean average precision (mAP) scores ranging from 74.92% to 84.31% for safety glove detection. The other two methods by combining object detection and classification achieved mAP as 89.91% for hand detection and 100% for glove classification. From both implementation and theory perspectives, the edge computing-based method detected gloves faster than the cloud computing-based method. The edge computing-based method achieved a detection latency of 36%–68% shorter than the cloud computing-based method in the implementation perspective. The findings highlight edge computing’s potential for near-real-time detection with improved data privacy.

This study implemented and evaluated DL-based safety monitoring methods on different computing infrastructures to investigate their time efficiency. This study contributes to existing knowledge by demonstrating how edge computing can be used with DL models (without sacrificing their performance) to improve PPE-glove monitoring in a time-efficient manner as well as maintain data privacy.