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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.

The purpose of this study is to investigate the application of non-destructive testing methods in measuring bearing oil film thickness to ensure that bearings are in a normal lubrication state. The oil film thickness is a crucial parameter reflecting the lubrication status of bearings, directly influencing the operational state of bearing transmission systems. However, it is challenging to accurately measure the oil film thickness under traditional disassembly conditions due to factors such as bearing structure and working conditions. Therefore, there is an urgent need for a nondestructive testing method to measure the oil film thickness and its status.

This paper introduces methods for optically, electrically and acoustically measuring the oil film thickness and status of bearings. It discusses the adaptability and measurement accuracy of different bearing oil film measurement methods and the impact of varying measurement conditions on accuracy. In addition, it compares the application scenarios of other techniques and the influence of the environment on detection results.

Ultrasonic measurement stands out due to its widespread adaptability, making it suitable for oil film thickness detection in various states and monitoring continuous changes in oil film thickness. Different methods can be selected depending on the measurement environment to compensate for measurement accuracy and enhance detection effectiveness.

This paper reviews the basic principles and latest applications of optical, electrical and acoustic measurement of oil film thickness and status. It analyzes applicable measurement methods for oil film under different conditions. It discusses the future trends of detection methods, providing possible solutions for bearing oil film thickness detection in complex engineering environments.

Reducing the number of generated mutants by clustering redundant mutants, reducing the execution time by decreasing the number of generated mutants and reducing the cost of mutation testing are the main goals of this study.

In this study, a method is suggested to identify and prone the redundant mutants. In the method, first, the program source code is analyzed by the developed parser to filter out the effectless instructions; then the remaining instructions are mutated by the standard mutation operators. The single-line mutants are partially executed by the developed instruction evaluator. Next, a clustering method is used to group the single-line mutants with the same results. There is only one complete run per cluster.

The results of experiments on the Java benchmarks indicate that the proposed method causes a 53.51 per cent reduction in the number of mutants and a 57.64 per cent time reduction compared to similar experiments in the MuJava and MuClipse tools.

Developing a classifier that takes the source code of the program and classifies the programs' instructions into effective and effectless classes using a dependency graph; filtering out the effectless instructions reduces the total number of mutants generated; Developing and implementing an instruction parser and instruction-level mutant generator for Java programs; the mutant generator takes instruction in the original program as a string and generates its single-line mutants based on the standard mutation operators in MuJava; Developing a stack-based evaluator that takes an instruction (original or mutant) and the test data and evaluates its result without executing the whole program.

The swivel construction method is a specially designed process used to build bridges that cross rivers, valleys, railroads and other obstacles. To carry out this construction method safely, real-time monitoring of the bridge rotation process is required to ensure a smooth swivel operation without collisions. However, the traditional means of monitoring using Electronic Total Station tools cannot realize real-time monitoring, and monitoring using motion sensors or GPS is cumbersome to use.

This study proposes a monitoring method based on a series of computer vision (CV) technologies, which can monitor the rotation angle, velocity and inclination angle of the swivel construction in real-time. First, three proposed CV algorithms was developed in a laboratory environment. The experimental tests were carried out on a bridge scale model to select the outperformed algorithms for rotation, velocity and inclination monitor, respectively, as the final monitoring method in proposed method. Then, the selected method was implemented to monitor an actual bridge during its swivel construction to verify the applicability.

In the laboratory study, the monitoring data measured with the selected monitoring algorithms was compared with those measured by an Electronic Total Station and the errors in terms of rotation angle, velocity and inclination angle, were 0.040%, 0.040%, and −0.454%, respectively, thus validating the accuracy of the proposed method. In the pilot actual application, the method was shown to be feasible in a real construction application.

In a well-controlled laboratory the optimal algorithms for bridge swivel construction are identified and in an actual project the proposed method is verified. The proposed CV method is complementary to the use of Electronic Total Station tools, motion sensors, and GPS for safety monitoring of swivel construction of bridges. It also contributes to being a possible approach without data-driven model training. Its principal advantages are that it both provides real-time monitoring and is easy to deploy in real construction applications.

This paper reviews the pros and cons of different parametric modeling methods, which can provide a theoretical reference for parametric reconstruction of 3D human body models for virtual fitting.

In this study, we briefly analyze the mainstream datasets of models of the human body used in the area to provide a foundation for parametric methods of such reconstruction. We then analyze and compare parametric methods of reconstruction based on their use of the following forms of input data: point cloud data, image contours, sizes of features and points representing the joints. Finally, we summarize the advantages and problems of each method as well as the current challenges to the use of parametric modeling in virtual fitting and the opportunities provided by it.

Considering the aspects of integrity and accurate of representations of the shape and posture of the body, and the efficiency of the calculation of the requisite parameters, the reconstruction method of human body by integrating orthogonal image contour morphological features, multifeature size constraints and joint point positioning can better represent human body shape, posture and personalized feature size and has higher research value.

This article obtains a research thinking for reconstructing a 3D model for virtual fitting that is based on three kinds of data, which is helpful for establishing personalized and high-precision human body models.

The aim of this paper is to provide a simple yet accurate and efficient geometric method for thermal homogenization of impregnated and non-impregnated coil winding technologies based on the concept of thermal resistance.

For regular windings, the periodic microscopic cell in the winding space is identified. Also, for irregular windings, the average microscopic cell of the winding is determined. An approximation is used to calculate the thermal resistance of the winding cell. Based on this approximation, the winding insulation is considered as a circular ring around the wire. Mathematical equations are obtained to calculate the equivalent thermal resistance of the cell. The equivalent thermal conductivity of the winding is calculated using equivalent thermal resistance of the cell. Winding thermal homogenization is completed by determining the equivalent thermal properties of the cell.

The thermal pattern of different windings is simulated and compared with the results of different homogenization methods. The results show that the proposed method is applicable for a wide range of windings in terms of winding scheme, packing factor and winding insulation. Also, the results show that the proposed method is more accurate than other winding homogenization methods in calculating the equivalent thermal conductivity of the winding.

In this paper, the change of electrical resistance of the winding with temperature and thermal contact between the sub-components are ignored. Also, liquid insulators, such as oils, and rectangular wires were not investigated. Research in these topics is considered as future work.

Unlike other homogenization methods, the proposed method can be applied to non-impregnated and irregular windings. Also, compared to other homogenization methods, the proposed method has a simpler formulation that makes it easier to program and implement. All of these indicate the efficiency of the proposed method in the thermal analysis of the winding.

Compared with traditional methods relying on manual teaching or system modeling, data-driven learning methods, such as deep reinforcement learning and imitation learning, show more promising potential to cope with the challenges brought by increasingly complex tasks and environments, which have become the hot research topic in the field of robot skill learning. However, the contradiction between the difficulty of collecting robot–environment interaction data and the low data efficiency causes all these methods to face a serious data dilemma, which has become one of the key issues restricting their development. Therefore, this paper aims to comprehensively sort out and analyze the cause and solutions for the data dilemma in robot skill learning.

First, this review analyzes the causes of the data dilemma based on the classification and comparison of data-driven methods for robot skill learning; Then, the existing methods used to solve the data dilemma are introduced in detail. Finally, this review discusses the remaining open challenges and promising research topics for solving the data dilemma in the future.

This review shows that simulation–reality combination, state representation learning and knowledge sharing are crucial for overcoming the data dilemma of robot skill learning.

To the best of the authors’ knowledge, there are no surveys that systematically and comprehensively sort out and analyze the data dilemma in robot skill learning in the existing literature. It is hoped that this review can be helpful to better address the data dilemma in robot skill learning in the future.

The purpose of this paper is to gain insight into how management accountants can become relevant business partners out of respect for existing locally developed accounts of economic performance for decision-making.

The paper is based on qualitative semi-structured interviews with local business actors, in this case, families from seven financially successful Danish dairy farms. The casework and the analysis have been informed by pragmatic constructivism.

The local business actors do not use the official accounting system for ongoing cost-management-related decision-making. Instead, they use several epistemic methods that include locally developed decision models, experiences, rules of thumb and intuition. The farmers use these vernacular accountings to compensate for the cost management illusion that the formal accounting system tends to create. What the study suggests is that when management accountants engage as business partners, they are likely to enter a space where accounting is already present.

This paper argues that local business actors practice epistemic methods where they develop and use vernacular accountings to support their managerial practice, also in the absence of a professional management accountant. These vernacular accountings may lead the local actors into an illusion because the vernacular accountings do not necessarily have an inherent economic logic and theoretical reliability. The role of the management accountant in such a setting is hence to understand, support and advance local epistemic methods. Becoming a business partner requires a combination of management accounting analytical skills and a sense of empathy and sensitivity regarding what is already at play and how this can become an object of discussion without violating the values of the other.

The purpose of this paper is to exploit the multiple-Toeplitz matrices reconstruction method combined with quadratic spatial smoothing processing to improve the direction-of-arrival (DOA) estimation performance of coherent signals at low signal-to-noise ratio (SNRs).

An improved multiple-Toeplitz matrices reconstruction method is proposed via quadratic spatial smoothing processing. Our proposed method takes advantage of the available information contained in the auto-covariance matrices of individual Toeplitz matrices and the cross-covariance matrices of different Toeplitz matrices, which results in a higher noise suppression ability.

Theoretical analysis and simulation results show that, compared with the existing Toeplitz matrix processing methods, the proposed method improves the DOA estimation performance in cases with a low SNR. Especially for the cases with a low SNR and small snapshot number as well as with closely spaced sources, the proposed method can achieve much better performance on estimation accuracy and resolution probability.

The study investigates the possibility of reusing pre-existing designs for the DOA estimation of the coherent signals. The proposed technique enables achieve good estimation performance at low SNRs.

The paper includes implications for the DOA problem at low SNRs in communication systems.

The proposed method proved to be useful for the DOA estimation at low SNR.

Businesses are increasingly vulnerable and exposed to physical climate change risks, which can cascade through local, national and international supply chains. Currently, few methodologies can capture how physical risks impact businesses via the supply chains, yet outside the business literature, methodologies such as sustainability assessments can assess cascading impacts.

Adopting a scoping review framework by Arksey and O'Malley (2005) and the PRISMA extension for scoping reviews (PRISMA-ScR), this paper reviews 27 articles that assess climate risk in supply chains.

The literature on supply chain risks of climate change using quantitative techniques is limited. Our review confirms that no research adopts sustainability assessment methods to assess climate risk at a business-level.

Alongside the need to quantify physical risks to businesses is the growing awareness that climate change impacts traverse global supply chains. We review the state of the literature on methodological approaches and identify the opportunities for researchers to use sustainability assessment methods to assess climate risk in the supply chains of an individual business.