bluuebunny/crossref_metadata_2025_split huggingface dataset:
Market-to-book ratio and conditional conservatism: firms’ voluntary expensing of employee stock options
Authors: Wakil Gulraze 
Published: September 2014

Purpose
– This paper aims to examine the relationship between firms’ decisions to expense employee stock options (ESOs) under the voluntary period of Statement of Financial Accounting Standard No. 123 (SFAS 123) and their market-to-book (MTB-1) ratio and conditional conservatism. Conservatism is chosen because, even though expensing of ESOs is a conservative accounting treatment, it is not obvious how the decision would be related to the MTB-1 ratio and conditional conservatism, particularly because the MTB-1 is a long-run measure of conservatism and the decision to voluntarily expense is examined over two years. The setting provides a unique opportunity to assess how two major proxies of conservatism are related.

Design/methodology/approach
– Using firms listed in the S&P 1500 index, firms that expensed ESOs are compared to firms that disclosed only in the financial statements. The main comparison uses a logistic regression.

Findings
– During the period when expensing ESOs was voluntary, SFAS 123, the MTB-1 ratio was negatively associated with ESO expense recognition, but conditional conservatism was positively associated with ESO expense recognition. The former is attributed to incentives of conservatism and the latter to the tenet of conservatism tending to reduce income.

Research limitations/implications
– The findings add to the literature/controversy on the negative relationship between the MTB-1 ratio and conditional conservatism. More important, they support using more than one measure of conservatism in studies that involve accounting conservatism. A limitation is that the findings are specific to voluntary ESO expense recognition.

Originality/value
– This is the first study to examine how conservatism affects the choice to recognize an item on the financial statements or disclosure only. In addition, the study shows that firms were willing to incur real costs from their financial reporting.
Communicating GHG mitigating food consumption in-store
Authors: Ekelund Lena , Hunter Erik , Spendrup Sara , Tjärnemo Heléne 
Published: September 2014

Purpose– Current food consumption patterns contribute negatively to greenhouse gas (GHG) emissions and climate change. Positioned at the interface between producers and consumers, retailers have the potential to reduce this problem through informing their customers on the consequences of their actions. The purpose of this paper is to understand the variety of ways European retailers go about informing their customers on the linkage between food choice and climate change as well as which actions they advocate in-store to reduce the problem.Design/methodology/approach– In-store walkthroughs lasting between 40 minutes and 1.5 hours were carried out at 30 grocery stores in five European countries to identify climate mitigating communications. The observations targeted any message produced and transmitted by the retailer where links between food and climate change were drawn.Findings– The diversity in climate mitigating food communication we expected to find across Europe did not materialize. Only four out of the 30 retailers visited transmitted to their customers any information showing a direct link between food consumption and climate change. Indirectly, the authors found some retailers communicating food choices believed to lead to GHG reduction without linking them to climate change. Finally the authors found several retailers communicating what the authors argue are ambiguous messages to their customers where sustainability issues were confounded with climate ones. The dearth of climate mitigating food communications reveals the complexity in informing customers on such issues but also a possible lack of interest on the part of both parties.Originality/value– This research contributes empirically to knowledge of how retailers communicate climate mitigating food consumption to consumers.
Exploring consumer motivations towards buying local fresh food products
Authors: Arsil Poppy , Li Elton , Bruwer Johan , Lyons Graham 
Published: September 2014

Purpose
– The purpose of this paper is to investigate how consumers from a developing country background such as Indonesia make local fresh food decisions for daily eating.

Design/methodology/approach
– The use of the means-end chain approach is utilized as a measure of attributes, consequences and values of locally produced products.

Findings
– For Javanese ethnic group in Indonesia, “save money” and “health benefits” are identified views that motivate consumers purchasing their local foods.

Research limitations/implications
– Although investigating the largest ethnic groups in Indonesia, the results of this study cannot be generalized to all Indonesian consumers and a larger sample needs to be studied to generalize the results to the wider population of Indonesia.

Practical implications
– It is better for the Government to promote local food policies that is based on identified motivations of consumers. “Save money” and “health benefits” themes can be used as the central messages for the development of advertising strategies.

Originality/value
– This study identifies the Javanese motivations for buying local foods and examines the motivation differences between rural and urban locations. This is providing views for the Government and individual businesses use to.
Preparing Emirati students to meet the English language requirements for higher education: a pilot study
Authors: Gitsaki Christina , A. Robby Matthew , Bourini Ahmad 
Published: September 2014

Purpose
– The purpose of this paper is to report on an applied research project that was conceived in response to the low number of Emirati high school graduates entering directly into undergraduate programmes in higher education institutions mainly due to lack of adequate academic English proficiency. Performing well in international standardised testing such as the International English Language Testing System (IELTS) is of primary importance in preparing non-English speaking learners for higher education delivered through the medium of English.

Design/methodology/approach
– Three hundred ninety-one secondary education Emirati students were involved in an intervention study. The study was cross-sectional, and it used a pre/post-design to measure change and impact on the students’ IELTS scores with comparisons between different experimental groups by gender, region and overall. Additional attitudinal data were collected using a survey with students, teachers and principals involved in the intervention programme.

Findings
– Results showed a statistically significant and educationally meaningful pre/post-improvement for the students who attended the IELTS preparation programme and a positive attitude towards the intervention programme.

Research limitations/implications
– A limitation of the study is that it used a quasi-experimental design with some threats to the validity of the design, so some caution is suggested in drawing conclusions which are too strong.

Originality/value
– This project is the first of its kind in the United Arab Emirated as it endeavoured to raise secondary education Emirati students’ awareness of the knowledge and skills involved in succeeding in the IELTS exam and provided evidence of the kind of programme that could have a positive impact on student learning.
Modelling of small CFRP aerostructure parts for X-ray imaging simulation
Authors: Bliznakova Kristina , Kamarianakis Zacharias , Dermitzakis Aris , Bliznakov Zhivko , Buliev Ivan , Pallikarakis Nicolas 
Published: September 2014

Purpose
– The purpose of this paper is to develop a realistic computational model of carbon fibre reinforced polymer (CFRP) structures dedicated for in-silico investigations of the use of X-ray-based imaging techniques as non-destructive testing (NDT) of CFRP parts.

Design/methodology/approach
– CFRPs contain layers of carbon-fibres bundles within resin. Bundles’ orientation in the different layers is arranged with respect to each other at a well-defined primary direction. In the model, the bundle was simulated as a circular cylinder. The resulted model is a stack of layers of unidirectional bundles having orientation of 0°/90°/45°/−45°. Two CFRP structures were modelled: a flat CFRP part and a real shaped CFRP clip. A porous layer and non-carbon fibres were inserted within each model, respectively. X-ray projection images were generated with a dedicated simulation programme. Three setups were investigated: radiography, tomosynthesis and cone-beam CT (CBCT).

Findings
– Results showed that porosity and non-carbon fibres were visible with all X-ray-based techniques. Tomosynthesis and CBCT, however, provide higher quality image of defects.

Practical implications
– The CFRP computational model is a valuable tool in design, testing and optimization phase of X-ray-based imaging techniques for use in NDT of composite materials. Simulated images are generated within a short time; thus results from virtual optimization and testing are obtained very fast and at low cost.

Originality/value
– An innovative computational model of CFRP structures, dedicated for X-ray imaging simulations, has been developed. The model is characterized by simplicity in its creation and realistic visual appearance of the produced X-ray images.
Design, analysis and optimization of thin walled semi-monocoque wing structures using different structural idealization in the preliminary design phase
Authors: Dababneh Odeh , Kayran Altan 
Published: September 2014

Purpose
– In modeling an aircraft wing, structural idealizations are often employed in hand calculations to simplify the structural analysis. In real applications of structural design, analysis and optimization, finite element methods are used because of the complexity of the geometry, combined and complex loading conditions. The purpose of this paper is to give a comprehensive study on the effect of using different structural idealizations on the design, analysis and optimization of thin walled semi-monocoque wing structures in the preliminary design phase.

Design/methodology/approach
– In the design part of the paper, wing structures are designed by employing two different structural idealizations that are typically used in the preliminary design phase. In the structural analysis part, finite element analysis of one of the designed wing configurations is performed using six different one and two dimensional finite element pairs which are typically used to model the sub-elements of semi-monocoque wing structures. Finally in the optimization part, wing structure is optimized for minimum weight by using finite element models which have the same six different finite element pairs used in the analysis phase.

Findings
– Based on the results presented in the paper, it is concluded that with the simplified methods, preliminary sizing of the wing configurations can be performed with enough confidence as long as the simplified method based designs are also optimized iteratively, which is what is practiced in the design phase of this study.

Originality/value
– This research aims at investigating the effect of using different one and two dimensional element pairs on the final analyzed and optimized configurations of the wing structure, and conclusions are inferred with regard to the sensitivity of the optimized wing configurations with respect to the choice of different element types in the finite element model.
Implementation of glass-curtain-wall cleaning robot driven by double flexible rope
Authors: Jin-gang Jiang , Yong-de Zhang , Shu Zhang 
Published: September 2014

Purpose
– The purpose of this paper is to implement a glass-curtain-wall cleaning robot driven by a double flexible rope, so as to replace manual cleaning. The glass-curtain-wall, because of its excellent daylighting performance, damp-proofing characteristics, heat insulation properties and aesthetics, is widely used in modern city buildings. For glass-curtain-wall buildings, regular cleaning of the glass-curtain-wall is necessary to ensure that the surface of the building appears clean and tidy, which in turn contributes toward preserving the overall aesthetic appearance of the city. Currently, the primary method of cleaning glass curtain walls is manual cleaning by workers on a suspended platform.

Design/methodology/approach
– The mechanical structure of the proposed glass-curtain-wall cleaning robot driven by a double flexible rope is inspired by the way a spider moves by pulling its silk draglines in the air. For self-locking protection and increased rope friction, the robot’s moving section includes a worm reducer and multislot master–slave roller. The cleaning section comprises a water tank, control valve, shower nozzle and brush. The wall adsorbing section is realized by a double rotor. The workspace of the robot is analyzed. Flexible rope winding and unreeling control of the cleaning robot is deduced. The force of the cleaning robot when the double rotor is working is analyzed and calculated. The prototype of the glass-curtain-wall cleaning robot model driven by a double flexible rope is established, and experiments wherein the robot moves along a preset track, as well as cleaning experiments, are performed.

Findings
– The prototype of the glass-curtain-wall cleaning robot model driven by a double flexible rope can move along the preset track, satisfy the design functions and clean effectively. The experimental results verify the validity and practicality of the robot.

Research limitations/implications
– The implication of this research is that a glass-curtain-wall cleaning robot model driven by a double flexible rope fulfills the movement strategy and drive-type requirements for cleaning glass curtain walls. The limitation of this research is that it is difficult to implement rapid cleaning.

Originality/value
– The traditional method of manual cleaning by workers on a suspended platform will be changed after the glass-curtain-wall cleaning robot is manufactured, and the advent of this cleaning robot for the low- and mid-rise buildings will reduce the cost of cleaning buildings, improve the working environment and enhance production efficiency.
Step-exchange strategy for balance control of a walking biped under a lateral impact
Authors: Kim Yeoun-Jae , Lee Joon-Yong , Lee Ju-Jang 
Published: September 2014

Purpose
– This paper aims to present a step-exchange strategy for balance control of a walking biped robot when a lateral impact acts suddenly. A step-out strategy has been recently proposed for balance control when an unknown lateral force acts to a biped robot during walking. This step-out strategy causes a robot to absorb the impact kinetic energy and efficiently maintain balance without falling down. Nevertheless, it was found that the previous strategies have drawbacks that the two foots should always be on the ground (double-support mode) after being balanced and the authors think it is difficult to continue walking after being balanced. Unlike the existing balance strategies, the proposed step-exchange strategy is to not only maintain balance but also to lift one leg in the air (single-support mode) after being balanced so that it is easy for a biped robot to keep walking after being balanced.

Design/methodology/approach
– In the proposed step-exchange strategy, forward Newton–Euler equation, angular momentum and energy conservation equation were derived. Hill-climbing algorithm is utilized for numerically finding a solution. To verify the proposed strategy, a biped robot by Open Dynamics Engine was stimulated, and experiments with a real biped robot (LRH-1) were also conducted.

Findings
– The proposed step-exchange strategy enables a walking biped robot under a lateral impact to keep balance and to keep a single-support mode after exchanging a leg. It is helpful for a biped robot to continue walking without any stop. It is found that the proposed step-exchange strategy can be applicable for maintaining balance even if a biped robot is moving. Even though this proposal seems immature yet, it is the first attempt to exchange the supporting foot itself. This strategy is very straightforward and intuitive because humans are also likely to exchange their supporting foot onto the opposite side when an unexpected force is acting.

Research limitations/implications
– The proposed step-exchange strategy described in this paper can be applicable in the situation when the external force is applied in the +Y direction, the left leg is the swing leg and the right leg is the stance leg, or it can also be applicable in the situation when the external force is applied in −Y direction, the right leg is the swing leg and the left leg is the stance leg (Figure 2 for ±Y force direction). If an impact force acts to the side of the swing leg, the other step-exchange strategy is needed. The authors are studying this issue as a future work.

Originality/value
– The authors have originated the proposed step-exchange strategy for balance control of a walking biped robot under lateral impact. The strategy is genuine and superior in comparison with the state-of-the-art strategy because not only can a biped robot be balanced but it can also easily continue walking by using the step-exchange strategy.
A distance error based industrial robot kinematic calibration method
Authors: Zhenhua Wang , Hui Xu , Guodong Chen , Rongchuan Sun , Sun Lining 
Published: September 2014

Purpose– The purpose of this paper is to present a distance accuracy-based industrial robot kinematic calibration model. Nowadays, the repeatability of the industrial robot is high, while the absolute positioning accuracy and distance accuracy are low. Many factors affect the absolute positioning accuracy and distance accuracy, and the calibration method of the industrial robot is an important factor. When the traditional calibration methods are applied on the industrial robot, the accumulative error will be involved according to the transformation between the measurement coordinate and the robot base coordinate.Design/methodology/approach– In this manuscript, a distance accuracy-based industrial robot kinematic calibration model is proposed. First, a simplified kinematic model of the robot by using the modified Denavit–Hartenberg (MDH) method is introduced, then the proposed distance error-based calibration model is presented; the experiment is set up in the next section.Findings– The experimental results show that the proposed calibration model based on MDH and distance error can improve the distance accuracy and absolute position accuracy dramatically.Originality/value– The proposed calibration model based on MDH and distance error can improve the distance accuracy and absolute position accuracy dramatically.
Active interaction control applied to a lower limb rehabilitation robot by using EMG recognition and impedance model
Authors: Meng Wei , Liu Quan , Zhou Zude , Ai Qingsong 
Published: September 2014

Purpose
– The purpose of this paper is to propose a seamless active interaction control method integrating electromyography (EMG)-triggered assistance and the adaptive impedance control scheme for parallel robot-assisted lower limb rehabilitation and training.

Design/methodology/approach
– An active interaction control strategy based on EMG motion recognition and adaptive impedance model is implemented on a six-degrees of freedom parallel robot for lower limb rehabilitation. The autoregressive coefficients of EMG signals integrating with a support vector machine classifier are utilized to predict the movement intention and trigger the robot assistance. An adaptive impedance controller is adopted to influence the robot velocity during the exercise, and in the meantime, the user’s muscle activity level is evaluated online and the robot impedance is adapted in accordance with the recovery conditions.

Findings
– Experiments on healthy subjects demonstrated that the proposed method was able to drive the robot according to the user’s intention, and the robot impedance can be updated with the muscle conditions. Within the movement sessions, there was a distinct increase in the muscle activity levels for all subjects with the active mode in comparison to the EMG-triggered mode.

Originality/value
– Both users’ movement intention and voluntary participation are considered, not only triggering the robot when people attempt to move but also changing the robot movement in accordance with user’s efforts. The impedance model here responds directly to velocity changes, and thus allows the exercise along a physiological trajectory. Moreover, the muscle activity level depends on both the normalized EMG signals and the weight coefficients of involved muscles.
The Pransky interview: Professor Moshe Shoham, Founder of Mazor Robotics and Microbot Medical
Authors: Pransky Joanne 
Published: September 2014

Purpose
– The purpose of this article is to present a “Q&A interview” conducted by Joanne Pransky of the Industrial Robot Journal as a method to impart the combined technological, business and personal experience of a prominent, robotic industry engineer-turned entrepreneur regarding the evolution, commercialization and challenges of bringing a technological invention to market.

Design/methodology/approach
– The interviewee is Professor Moshe Shoham, Director of the Robotics Laboratory, Department of Mechanical Engineering, Technion, Israel Institute of Technology. Professor Shoham is also the Founder of Mazor Robotics Ltd. and the co-founder of Microbot Medical. As a pioneer of new and developing fields in medical robotics, Shoham describes his major advancements and innovative approaches.

Findings
– Professor Moshe Shoham has BSc in Aeronautical Engineering, MSc and DSc in Mechanical Engineering from Technion, where he has been teaching for the past nearly 30 years, and is currently the Tamara and Harry Handelsman Academic Chair in the Faculty of Mechanical Engineering. The Technion is renowned for the ingenuity of its graduates, who comprise 70 per cent of Israel’s founders and managers of high-tech industries, making Israel the greatest concentration of high-tech start-up companies anywhere outside of Silicon Valley, California, USA. Along with Technion’s expert faculty, students and facilities, Professor Shoham founded Mazor Robotics in 2001 and co-founded Microbot Medical Ltd. in 2010.

Originality/value
– Professor Shoham, a worldwide acclaimed authority in the field of robotics whose life work is dedicated to developing technologies that improve patient care, is the inventor of the first commercially available mechanical guidance system for spine surgery, the Mazor Robotics Renaissance™ Guidance System. He is also the visionary and creator of the unprecedented Microbot ViRob, an Autonomous Advancing Micro Robot, <1 mm in diameter, which has the ability to crawl within cavities/lumens, allowing physicians to target a disease site with exquisite precision. His latest work includes a revolutionary swimming Micro Robot and the new Mazor Renaissance® Brain Surgery. Professor Shoham holds 30 patents and more than a dozen awards, including the recent prestigious 2013 Thomas A. Edison Patent Award and the election into the National Academy of Engineering.