Purpose This paper aims to investigate whether UK public targets manage their earnings using real activities manipulation in the period prior announcement of a mergers and acquisition (M&A). It also examines payment method M&As affects degree which takeover manipulate earnings. Design/methodology/approach Using sample 131 listed acquired over 1995–2013, this management (REM) by employin...

A novel real-time framework for model-free stereo-video segmentation and stereo-segment tracking is presented, combining real-time optical flow and stereo with image segmentation running separately on two GPUs. The stereosegment tracking algorithm achieves a frame rate of 23 Hz for regular videos with a frame size of 256 × 320 pixels and nearly real time for stereo videos. The computed stereo s...

With the rapid advancement of technology, computer-based virtualization has been widely applied in many fields, including sports training. By utilizing computer software and hardware, various real-world scenarios can be simulated, corresponding feedback provided based on user manipulation voice commands, thus establishing a realistic reliable experience. development science technology activitie...

This study investigates real earnings management in family firms and further examines the moderating effects of independence compensation directors. Based on a sample 106 non-financial public listed over 5 years Saudi Arabia, empirical results show that are positively linked to management. result supports entrenchment hypothesis have lower quality due manipulation activities. Further, we found ...

Recognizing activities based on an actor’s interaction with everyday objects is an important research approach within ubiquitous computing. We present a recognition approach which complement objects grabbed or released information with the object’s internal state changes (as an effect of intra manipulation) and the object’s external state changes with reference to other objects (as an effect of...

This paper presents work carried out for a project to develop haptic technologies that includes finger/hand manipulation and locomotion. It is well known that sense of touch is inevitable for understanding the real world. The last decade has seen significant advance in development of haptic interface. However, methods for implementation of haptic interface are still in try-and-error. Compared t...

Experimentation has always been an essential ingredient to sustain the learning activities in engineering education. During traditional laboratory sessions, a huge amount of work is carried out by the assistant who is in charge of supporting and evaluating the students. In a Web-based experimentation setting students ask for more feedback while they work on simulation or remote manipulation. We...

Robotic grasping is one of the most important fields in robotics and convolutional neural network (CNN) has made great progress in detecting robotic grasps. However, including multiple objects in one scene can invalidate the existing grasping detection algorithms based on CNN because of lacking of manipulation relationships among objects to guide the robot to grasp things in the right order. Th...