Purpose The use of models for detecting earnings management in the academic literature, using accrual and real manipulation, is commonplace. purpose current study to compare power these a United Kingdom (UK) sample 19,424 firm-year observations during period 1991–2018. authors include artificially-induced manipulation revenues expenses between zero ten percent total assets random samples 500 wi...

Motion planning in high-dimensional space is a challenging task. In order to perform dexterous manipulation an unstructured environment, robot with many degrees of freedom usually necessary, which also complicates its motion problem. Real-time control brings about more difficulties robots have maintain the stability while moving towards target. Redundant systems are common modular that consist ...

This paper presents a system developed with off-the shelf components which will be used to study humanrobot cooperative tasks from tele-manipulation to supervisory control. The approach enables the design to be modular and flexible, thus presenting an upgradable laboratory and test bed for prototyping autonomy-enhanced and supervised-control activities for Space-Analogue Mobile Manipulation.

Bimanual manipulation with tactile feedback will be key to human-level robot dexterity. However, this topic is less explored than single-arm settings, partly due the availability of suitable hardware along complexity designing effective controllers for tasks relatively large state-action spaces. Here we introduce a dual-arm robotic system (Bi-Touch) based on Tactile Gym 2.0 setup that integrate...

cooperative object manipulation control of rigid-flexible multi-body systems in space is studied in this paper. during such tasks, flexible members like solar panels may get vibrated that in turn may lead to some oscillatory disturbing forces on other subsystems, and consequently produces error in the motion of the end-effectors of the cooperative manipulating arms. therefore, to design and dev...