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This paper aims to present an open-architecture kinematic controller, which was developed for articulated robots, facing the demands of various applications and low cost on robot system.

A general approach to develop this controller is described in hardware and software design. The hardware consists of embedded boards and programable multi-axes controller (PMAC), connected with ethernet, and the software is implemented on a robot operating system with MoveIt!. The authors also developed a teach pendant running as a LAN node to provide a human–machine interface (HMI).

The proposed approach was applied to several real articulated robot systems and was proved to be effective and portable. The proposed controller was compared with several similar systems to verify its integrality and flexibility. The openness of this controller was discussed and is summarized at the end of this paper.

The proposed approach provided an open and low-complex solution for experimental studies in the lab and short-run production in small workshops.

Several contributions are made by the research. The actuation model and communication were implemented to integrate the trajectory planning module and PMAC for setting up the physical interface. Method and program interface based on kinematics was provided to generate various interpolations for trajectory planning. A teach pedant with HMI was developed for controlling and programing the robot.

The purpose of this paper is to explore how multinationality affects multinational companies’ (MNCs) downside risk and the moderate effects of ownership structure in the setting of emerging markets based on Chinese publicly traded manufacturing MNCs.

The author derives hypotheses based on real options theory and agency theory, and tests hypotheses by using Tobit model and a unique data set of Chinese A-shared publicly traded manufacturing MNCs in the period of 2010–2016.

The empirical results suggest that multinationality is positively related to downside risk and this effect is subjected to ownership structure for firms in emerging markets. In particular, multinationality of MNCs with a high level of ownership concentration, managerial ownership and institutional ownership is more likely to reduce downside risk.

The main conclusion of this paper highlights the importance of ownership structure of MNCs in explaining the real options value of multinationality, and conveys to owners of MNCs in China and other emerging markets the need to strengthen firms’ governance if they want to maximize the benefits of multinational operations.

This study extends existing studies by taking ownership structure into consideration and highlighting the importance of agency problem in the examination of multinationality and downside risk, which provides a potential explanation for previous mixed evidence. This study also provides new evidence for the relationship between multinationality and downside risk by using a unique sample from China, an emerging market country.

This study aims to discuss the determination of the unknown in-plane mechanical material properties of printed circuit boards (PCBs) by correlating the results from dynamic testing and finite element (FE) models using the response surface method (RSM).

The first 10 resonant frequencies and vibratory mode shapes are measured using modal analysis with hammer testing experiment, and hence, systematically compared with finite element analysis (FEA) results. The RSM is consequently used to minimize the cumulative error between dynamic testing and FEA results by continuously modifying the FE model, to acquire material properties of PCBs.

Great agreement is shown when comparing FEA to measurements, the optimum in-plane material properties were identified, and hence, verified.

This paper used FEA and RSMs along with modal measurements to obtain in-plane material properties of PCBs. The methodology presented here can be easily generalized and repeated for different board designs and configurations.

The purpose of this paper is to examine the important role played by corporate governance in de facto International Financial Reporting Standards (IFRS) convergence, and to provide empirical evidence that audit quality mediates the degree of IFRS convergence.

The paper develops a model showing the role of corporate governance in converging national accounting standards with the IFRS, and empirically tests the model using a sample of Chinese listed companies with B‐shares. Both analysis of variance and multiple regressions are employed to test the hypotheses.

Effective internal corporate governance helps companies to be more aligned with IFRS and thus provide high quality financial information. Furthermore, audit quality as an external governance factor mediates the relationship between internal corporate governance and IFRS convergence.

The paper extends research findings, as shown in the literature, by showing the role of corporate governance in the IFRS convergence, especially the mediating effect of audit quality. In addition to accounting standards, global convergence of auditing standards and corporate governance is imperative if de facto convergence of accounting standards is to be achieved.

The paper highlights the effect of corporate governance and the interaction between internal and external corporate governance in achieving IFRS convergence, which has been largely ignored in the literature. Based on the results, the paper proposes an explanation for the mixed results shown in the literature.