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Article
Publication date: 11 September 2017

Ying-Chieh Wang, Hua Wei Huang, Jeng-Ren Chiou and Yu Chieh Huang

The purpose of this paper is to examine the association between the cost of debt (COD) and auditor industry expertise using Taiwanese data. Since previous studies (Li et al.

553

Abstract

Purpose

The purpose of this paper is to examine the association between the cost of debt (COD) and auditor industry expertise using Taiwanese data. Since previous studies (Li et al., 2010) have only examined the relation between industry specialization and COD at the audit firm level in western countries, the authors further examine the association between industry specialization and COD at the individual auditor level in an Asian context.

Design/methodology/approach

The authors use the interest rate on the firm’s debt as a proxy variable for the COD (Francis, Khurana and Pereira, 2005). The authors adopt three different methods to measure industry specialization, which consist of the auditors’ market share in terms of client sales and number of clients, and client assets.

Findings

The results indicate that the clients of industry specialists at individual auditor levels have a lower COD.

Originality/value

First, the authors extend the research of Li et al. (2010) and find that the clients of individual auditor industry specialists also have a lower COD. Second, the authors also believe the evidence on the effects of industry expertise at the individual auditor level may have policy implications for regulators and public investors. Finally, in contrast to works carried out in the US market, the authors provide empirical evidence for the relation between industry specialization and COD in an Asian market.

Details

Asian Review of Accounting, vol. 25 no. 3
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 1 November 2024

Huei-Jyun Shih, Ying-Chieh Lee, Jing-Ru Pan and Claire Chung

This study aims to address these challenges by enhancing the resistance of Ag-based pastes to corrosion and sulfurization, thereby improving their performance and weatherability…

25

Abstract

Purpose

This study aims to address these challenges by enhancing the resistance of Ag-based pastes to corrosion and sulfurization, thereby improving their performance and weatherability in high-power and high-frequency electronic applications.

Design/methodology/approach

This study investigates the influence of Sn doping in W-doped Ag paste to enhance resistance against electrochemical corrosion and sulfurization. A systematic examination was conducted using transient liquid phase sintering and solid–liquid inter-diffusion techniques to understand the microstructural and electrochemical properties.

Findings

This study found that Sn addition in W-doped Ag paste significantly improves its resistance to electrochemical corrosion and sulfurization. The sintering process at 600°C led to the formation of an Ag2WO4 phase at the grain boundaries, which, along with the presence of Sn, effectively inhibited the growth of Ag2WO4 grains. The 0.5% Sn-doped samples exhibited optimal anti-corrosion properties, demonstrating a longer grain boundary length and a passivation effect that significantly reduced the corrosion rate. No Ag2S phase was detected in the weatherability tests, confirming the enhanced durability of the doped samples.

Originality/value

The findings of this study highlight the potential of Sn-doped Ag-W composites as a promising material for electronic components, particularly in environments prone to sulfurization and corrosion. By improving the anti-corrosion properties and reducing the grain size, this study offers a new approach to extending the lifespan and reliability of electronic devices, making a significant contribution to the development of advanced materials for high-power and high-frequency applications.

Details

Anti-Corrosion Methods and Materials, vol. 72 no. 1
Type: Research Article
ISSN: 0003-5599

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Article
Publication date: 25 February 2014

Yin-Tien Wang, Chen-Tung Chi and Ying-Chieh Feng

To build a persistent map with visual landmarks is one of the most important steps for implementing the visual simultaneous localization and mapping (SLAM). The corner detector is…

206

Abstract

Purpose

To build a persistent map with visual landmarks is one of the most important steps for implementing the visual simultaneous localization and mapping (SLAM). The corner detector is a common method utilized to detect visual landmarks for constructing a map of the environment. However, due to the scale-variant characteristic of corner detection, extensive computational cost is needed to recover the scale and orientation of corner features in SLAM tasks. The purpose of this paper is to build the map using a local invariant feature detector, namely speeded-up robust features (SURF), to detect scale- and orientation-invariant features as well as provide a robust representation of visual landmarks for SLAM.

Design/methodology/approach

SURF are scale- and orientation-invariant features which have higher repeatability than that obtained by other detection methods. Furthermore, SURF algorithms have better processing speed than other scale-invariant detection method. The procedures of detection, description and matching of regular SURF algorithms are modified in this paper in order to provide a robust representation of visual landmarks in SLAM. The sparse representation is also used to describe the environmental map and to reduce the computational complexity in state estimation using extended Kalman filter (EKF). Furthermore, the effective procedures of data association and map management for SURF features in SLAM are also designed to improve the accuracy of robot state estimation.

Findings

Experimental works were carried out on an actual system with binocular vision sensors to prove the feasibility and effectiveness of the proposed algorithms. EKF SLAM with the modified SURF algorithms was applied in the experiments including the evaluation of accurate state estimation as well as the implementation of large-area SLAM. The performance of the modified SURF algorithms was compared with those obtained by regular SURF algorithms. The results show that the SURF with less-dimensional descriptors is the most suitable representation of visual landmarks. Meanwhile, the integrated system is successfully validated to fulfill the capabilities of visual SLAM system.

Originality/value

The contribution of this paper is the novel approach to overcome the problem of recovering the scale and orientation of visual landmarks in SLAM tasks. This research also extends the usability of local invariant feature detectors in SLAM tasks by utilizing its robust representation of visual landmarks. Furthermore, data association and map management designed for SURF-based mapping in this paper also give another perspective for improving the robustness of SLAM systems.

Details

Engineering Computations, vol. 31 no. 2
Type: Research Article
ISSN: 0264-4401

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Article
Publication date: 22 February 2013

Ying‐Chieh Chen, Shui‐Chuan Chen and Ying‐Hao Chen

The purpose of this paper is to explore the system requirements model. According to the concept of loss costs of Type I and Type II errors, it can define the optimal decision…

852

Abstract

Purpose

The purpose of this paper is to explore the system requirements model. According to the concept of loss costs of Type I and Type II errors, it can define the optimal decision line, and reduce overall loss costs. Moreover, it can decrease the probability of Type I and Type II error by the systems thinking, and it can effectively reduce overall loss costs.

Design/methodology/approach

The paper proposed a system demand model and constructed a decision‐making system thinking model as well as a decision‐making performance management model using the principle of system demand. Types of decision‐making errors were analyzed to set judgments on the error risk and establish a model of improvement evaluation key factors, in order to reduce decision‐making error risk and enhance decision quality. It also constructed the improved decision‐making to assess the key factors, to reduce the risk of making errors in order to improve the quality of decision‐making.

Findings

Optimistic decision‐makers (risk takers) tend to make Type II errors, whereas pessimistic decision makers (conservatives) tend to make Type I errors. Financial depressions are the time for optimistic decision makers (risk takers) and boom periods are the time for pessimistic decision makers (conservatives).

Originality/value

The concept of the loss cost of two decision‐making errors and related cost function models were proposed. Decision makers could make decisions with a more stable model, taking into consideration false alarms and the cost function of errors in order to determine the position of the decision‐making line. It could effectively reduce decision‐making error costs and increase the precision of decision‐making.

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Article
Publication date: 3 June 2014

Chokri Abdelmoula, Fakher Chaari and Mohamed Masmoudi

The purpose of this paper is to propose a generic platform for a robotic mobile system, seeking to obtain a support tool for under-graduation and graduation activities. Another…

383

Abstract

Purpose

The purpose of this paper is to propose a generic platform for a robotic mobile system, seeking to obtain a support tool for under-graduation and graduation activities. Another objective was to gather knowledge in the mobile robotic area in order to provide practical solutions for industrial problems.

Design/methodology/approach

The proposed new integrated platform would serve as didactic material for many disciplines, shown to be an ideal platform to teach DC motor drives, stepper motor and motion-control systems. To reach this objective, the ability of the robot to plan its motion autonomously is of vital importance. The control of a mobile robot in dynamic and unstructured environments typically requires efficient processing of data/information to ensure precise navigation and many other applications. Path planning is also one common method of auto-navigation. After the computation of the shortest path, mobile robot can navigate safely and without occlusion.

Findings

The developed platform is an integrated system for intelligent software middleware to coordinate many activities in the field of electric drives, robotics, autonomous systems and artificial intelligence.

Originality/value

As a result of the study, this paper contributed to research in the industrial development, principally in the fields of industrial robotics and also in different application purposes such as entertainment, personal use, welfare, education, rehabilitation, etc.

Details

Multidiscipline Modeling in Materials and Structures, vol. 10 no. 1
Type: Research Article
ISSN: 1573-6105

Keywords

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