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Fast obstacle avoidance path planning is a challenging task for multijoint robots navigating through cluttered workspaces. This paper aims to address this issue by proposing an improved path-planning method based on the distorted space (DS) method, specifically designed for high-dimensional complex environments.

The proposed method, termed topology-preserved distorted space (TP-DS) method, mitigates the limitations of the original DS method by preserving space topology through elastic deformation. By applying distinct spring constants, the TP-DS autonomously shrinks obstacles to microscopic areas within the configuration space, maintaining consistent topology. This enhancement extends the application scope of the DS method to handle complex environments effectively.

Comparative analysis demonstrates that the proposed TP-DS method outperforms traditional methods regarding planning efficiency. Successful obstacle avoidance tasks in the cluttered workspace validate its applicability on a physical 6-DOF manipulator, highlighting its potential for industrial implementations.

The novel TP-DS method generates a topology-preserved collision-free space by leveraging elastic deformation and shows significant capability and efficiency in planning obstacle-avoidance paths in complex application scenarios.

This study aims to model the creative pedagogy of children's book development and then engages teacher education students in this work, as a way to explore and express conceptions of teacher quality, across cultural perspectives.

This self-study engages a/r/tography and currere to explore teacher quality in a teacher education classroom in a Chinese university. A/r/tography (Irwin et al., 2006) considers teacher quality through the conventional lens based on standards and through a more aesthetic lens shaped by cultural nuances and personal experiences. This self-study engages currere (Pinar, 2004) as a methodology marked by contiguous living inquiry explored with an abstract lens aimed to see openings for insight leading to transformation (Pourchier, 2010).

Discussing similarities and distinctions across the presentation and conceptualization of teacher quality in the created children's books promoted dialogue considering intercultural, international pictures of a caring student–teacher relationship. A/r/tographic, currere approaches to exploring this enhanced reflective insight and supported acceptance of diverse notions of teacher quality.

As 21st-century global societies evolve, the meaning of progress also evolves from vertical linear trajectories to horizontal, webbed transformations, driven by differences leading to rhizomatic global connections. A/r/tography and currere are meaningful methodologies to explore the concept of teacher quality from aesthetic angles and on a more personal level so that our understandings may be shaped meaningfully by more diverse perspectives and voices.

The purpose of this paper is to study the boundary layer flow and heat transfer of a power-law non-Newtonian nanofluid over a non-linearly stretching sheet.

The governing equations describing the problem are transformed into a nonlinear ordinary differential equations by suitable similarity transformations. The resulting equations for this investigation are solved numerically by using the variational finite element method.

It was found that the local Nusselt number increases by increasing the Prandtl number, stretching sheet parameter and decreases by increasing the power-law index, thermophoresis parameter and Lewis number. Increases in the stretching sheet parameter, Prandtl number and thermophoresis parameter decrease the local Sherwood number values. The effects of Brownian motion and Lewis number lead to increases in the local Sherwood number values.

The work is relatively original as very little work has been reported on non-Newtonian nanofluids.

The purpose of this paper is to investigate the impact of corporate social responsibility (CSR) disclosure on firm-level investment efficiency.

An econometric model is used to estimate the impact of CSR reporting on investment efficiency on a sample of listed Chinese firms during the period from 2010 to 2013. Financial reporting quality is included in the model as a control variable. Investment efficiency is estimated based on existing models. Two scenarios are identified: under-investment and over-investment.

The results provide evidence of a higher level of investment efficiency for CSR reporting firms than for non-reporting firms. This relationship is, however, more pronounced in the over-investment scenario than in the under-investment scenario. In addition, the association between CSR disclosure and investment efficiency is stronger for firms with lower financial reporting quality (FRQ). These findings support the hypothesis that CSR disclosure provides effective incremental information that contributes to reduce information asymmetry and promote investment efficiency.

This is the first paper that directly tests the association between CSR disclosure and firm-level investment efficiency. The results suggest that firms and investors should consider the effect of CSR disclosure on information asymmetry and its impact on the availability and cost of capital. This work also contributes to the understanding of the economic impacts of CSR disclosure and provides arguments for regulatory entities to enforce CSR disclosure.

This paper aims to empirically examine the impact of mandatory CSR disclosure on the CEO pay performance sensitivity.

Using the mandatory requirement of CSR disclosure as an exogenous shock, the authors compare the changes in CEO pay performance sensitivity for treatment firms with control firms through a difference-in-difference (DiD) approach.

The authors find that mandatory CSR disclosure enhances CEO pay performance sensitivity. The results also show that monitoring CEO power is a conduit through which mandatory CSR disclosure affects CEO pay performance sensitivity. The positive impact is more profound in firms with a powerful CEO, i.e. one who is politically well-connected, holds dual roles as both CEO and Chairman, and/or has had a long tenure. Furthermore, the increased CEO pay performance sensitivity after the mandate is prominent among state-owned enterprises (SOEs) only.

The findings of this paper have implications for other economies with similar institutional backgrounds as China. Although the mandatory CSR disclosure does not require firms to spend on CSR investment, the mandatory CSR disclosure alters firm behaviour, and mitigates agency problems.

This paper contributes to the studies on the impact of CSR disclosure on firms' behaviour. To the authors' knowledge, this is the first study to examine the effects of mandatory CSR disclosure on CEO pay performance sensitivity using the quasi-natural experiment settings.

This study reviews research that examines economic and behavioural consequences of CSR reporting regulations. Specifically, the authors evaluate the impact of CSR reporting regulations on (1) reporting quality, (2) capital-markets and (3) firm behaviour.

The authors first describe the stated objectives and enforcement level of CSR reporting regulations around the world. Second, the authors review over 130 archival studies in accounting, finance, economics, law and management that examine consequences of the regulations.

The stated objectives and enforcement of CSR reporting regulations vary considerably across countries. Empirical research finds no significant changes in reporting quality and generally concludes that CSR reporting continues to be ceremonial rather than substantive after the regulations – consistent with corporate legitimation and “greenwashing” views. In contrast, growing evidence shows both positive and negative capital-market and real effects of the regulations. Overall, the findings from this review indicate that, on balance, there remains a significant number of questions on the net effects of CSR reporting regulations.

The authors offer a comprehensive review of the literature examining consequences of CSR reporting regulations. The authors identify apparent tensions in studies assessing different outcomes after the regulations: between symbolic reporting and positive capital-market outcomes; between profitability and CSR; and between CSR and the welfare of non-shareholder groups. Additionally, we highlight differences in the scope and stated objectives of CSR regulations across countries, with the regulations often reflecting socio-economic development and national interests of implementing countries. Collectively, our review indicates that institutional details are crucial when considering the design or consequences of CSR reporting regulations and/or standards.

The purpose of this paper is to analyze empirically the fundamental role that information asymmetry plays in the functioning of an efficient capital market as mediator in the relation between corporate disclosures and cost of capital.

By using a sample of 1,260 international non-financial listed companies in the period 2007-2014.

The findings suggest that high-quality financial and social disclosures quality reduce the cost of capital, by decreasing information asymmetry. In other words, the authors find evidence of the mediator role of information asymmetry in the relation between corporate disclosures and the cost of capital. These results are also controlled for differences on accounting standards and other institutional factors.

The central assumption is that the demand for corporate disclosures that reduces the information advantages of some investors (who are more informed) arises from agency conflicts and these information differences in turn, determine the cost of capital. This paper is the first attempt to study, jointly, the effects of decreasing information asymmetries by corporate disclosures on the cost of capital in an international setting. In addition, the authors focussed on both financial and social disclosures, creating empirical proxies whose validity for the analysis has been evidenced.

This study aims to investigate the question concerning whether tournament incentives motivate chief executive officers (CEOs) to be socially responsible.

Data from all A-share Chinese companies listed on the Shanghai and Shenzhen stock exchanges for the period from 2010 to 2015 are used. To draw inferences from the data, ordinary least squares (OLS) regression and cluster OLS are used as a baseline methodology. To control for the possible issue of endogeneity, firm-fixed-effects regression, two-stage least squares regression and propensity score matching are used.

A reliable evidence is found that tournament incentives motivate CEOs to be more socially responsible. Additional analysis reveals that the positive effect of CEO tournament incentives on corporate social responsibility performance (CSRP) is more pronounced in state-owned firms than it is in non-state-owned firms. The study’s findings are consistent with tournament theory and the conventional wisdom hypothesis, which proposes that better incentives lead to competitiveness, which improves financial and social performance.

The study’s findings have implications for companies and regulators who wish to enhance CSRP by giving tournament incentives to top managers. Investment in social responsibility may reduce the conflict between executives and employees and improve the corporate culture.

This study contributes to the existing literature by providing the first evidence that CEOs’ tournament incentives play a vital role in CSRP. The study’s findings contribute to tournament theory.

The purpose of this study is to investigate the effect of corporate social responsibility (CSR) on financial accounting concepts (including the stock return, real earnings management, information asymmetry and financial performance) in Iranian companies listed in stock exchanges.

This is descriptive-correlational and applied research. The statistical population of this research is all companies listed on Tehran Stock Exchange, and the research period is from 2012 to 2018. Using the screening method a sample of 150 companies was selected. Multivariate regression and the software Eviews 10 were used for data analysis and hypothesis testing.

The results indicated that CSR has a significant effect on stock return; however, it does not have a significant effect on real earnings management. CSR has a significant effect on information asymmetry and financial performance.

The present study is the first research conducted on CSR and financial concepts in Iran. The results of this study contribute to the literature by introducing social responsibility to financial accounting variables and provide suggestions for capital market participants. Social responsibility has received growing attention from many companies and managers, as it influences the interests of indirect stakeholders in addition to direct ones. CSR reporting can enhance the development of scientific and cultural skills by promoting a culture of knowledge acquisition and knowledge creation, leading to a reduced gap between the expectations of economic enterprises and the community.

This study aims to address the relationship between economic complexities (EC) and the green economy (GE) with fraud in the listed companies on the Tehran stock exchange. The authors study whether EC and GE increase the detection of financial statement fraud.

The authors used a multiple regression model based on the panel data method and fixed effect model to test hypotheses. The sample includes 1,351 companies listed on the Iranian stock exchange from 2014 to 2021.

The results show a negative and significant relationship between EC and GE with financial statement fraud.

Since this research is the first to address the mentioned topic in emerging markets, it provides helpful insights for financial statement users, analysts and legal entities. The study fills the literature gap and promotes knowledge regarding its relevant literature.