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Articulation errors substantially reduce speech intelligibility and the ease of spoken communication. Moreover, the articulation learning process that speech-language pathologists must provide is time consuming and expensive. The purpose of this paper, to facilitate the articulation learning process, is to develop a computer-aided articulation learning system to help subjects with articulation disorders.

Facial animations, including lip and tongue animations, are used to convey the manner and place of articulation to the subject. This process improves the effectiveness of articulation learning. An interactive learning system is implemented through pronunciation confusion networks (PCNs) and automatic speech recognition (ASR), which are applied to identify mispronunciations.

Speech and facial animations are effective for assisting subjects in imitating sounds and developing articulatory ability. PCNs and ASR can be used to automatically identify mispronunciations.

Future research will evaluate the clinical performance of this approach to articulation learning.

The experimental results of this study indicate that it is feasible for clinically implementing a computer-aided articulation learning system in learning articulation.

This study developed a computer-aided articulation learning system to facilitate improving speech production ability in subjects with articulation disorders.

The purpose of this paper is to investigate the effect of non-articulation on analyst earnings forecast quality. The authors look for evidence on the relationship between non-articulation and analyst earnings forecast properties: forecast inaccuracy, forecast dispersion and forecast bias.

The empirical tests are primarily based analyst earnings and cash flow forecasts covered by Institutional Broker Estimate System and financial statement information obtained from Compustat North America database.

The authors hypothesize and find that non-articulation is positively related to analyst forecast dispersion, forecast accuracy and forecast bias for one-year ahead of earnings. The effects of non-articulation on analyst earnings forecast inaccuracy and bias are neutralized when the analyst issues a cash flow forecast and when such forecast provides accurate information regarding the forecasted firm’s operating cash flow. On the other hand, cash flow forecast issuance alone does not mitigate the negative influence of non-articulation.

The sample selection procedure limits the generalizability of the findings.

The findings confirm CFA Institute and prior research asserting that non-articulation deteriorates the quality of earnings forecasts by financial statement users (more specifically, the financial analysts). The authors add to the literature by documenting that accurate cash flow forecasts help analysts mitigate the negative influence of non-articulation on earnings forecast quality.

It remains an empirical question whether non-articulation between the balance sheet and the statement of cash flows has an effect on financial statement users’ ability to assimilate financial information. The paper highlights the detrimental effect of non-articulation by documenting the relationship between the non-articulation and the quality of earnings expectation.

Writings about language and speech impairments (SLI) have been present for many centuries (Smith, 2004). Unfortunately, early historical accounts tended to reflect negatively upon individuals with SLI. For example, Van Riper and Erickson (1996) related that during the Roman times, an individual who stuttered was placed into a cage for entertainment purposes. According to these authors, citizens passing would throw coins into the person's cage to get him to talk. During the late 1800s, the profession of speech-language pathology began as an avocation of certain professionals, notably doctors, educators, and elocutionists (public speakers), who were interested in helping others improve their speech. American doctors studied under the auspices of European doctors who treated people with communication disorders. The two most common disorders that were treated then were dysfluency (stuttering) and speech sound errors (articulation) (Duchan, 2002). Treatment was available for the above disorders, however, the programs were not in public schools and the results of intervention were mixed (Smith, 2004).

This instructional tool enhances coverage of statement of cash flows topics in graduate or upper division undergraduate accounting and finance courses.

We review one of the complexities of preparing the statement of cash flows. The exercise may include a discussion of the mechanics of preparation of the statement of cash flows using the indirect method. This discussion might include rationales behind operating section adjustments and highlight the pitfalls of using these adjustments without understanding their reasons. Preparation of a statement of cash flows may be followed by introducing the concept of nonarticulation and how it can cause the information presented in the statement to be misleading. To further understanding, the instructor may introduce the reconciliation worksheet provided. Finally, a current public company example, also provided, highlights the magnitude of nonarticulation in practice.

Students learn the complexities related to the preparation of the statement of cash flows. They are introduced to the concept of nonarticulation using an example of public company financial statements. Student feedback suggests appreciation for developing a deeper understanding of the statement of cash flows, learning why they are unable to replicate disclosed operating cash flow from balance sheets of publicly traded companies.

Assessing learning outcomes for students who are d/Deaf or hard of hearing presents ongoing challenges given the largely verbal nature of classrooms and the presentation of information. Educators should carefully consider several factors when assessing their students who are d/Deaf or hard of hearing. Those factors include, but are not limited to: the format of the assessment, the format in which the student is expected to respond, classroom acoustics, as well as how to continue monitoring learning outcomes based on classroom instruction.

Disorders of speech and language include myriad diagnoses that vary in incidence and prevalence across age span and cultures. Disorders can range from those that do not impinge upon general communication, learning or psychosocial function, such as a mild speech disturbance, like a lisp, to global aphasia with a complete lack of communication ability. The short- and long-term effects of these impairments are often directly related to the age at onset, duration, co-morbidities, access to intervention by qualified professionals, and the societal response to the disability. In cultures that take a dim view of any type of deviation from the norm, there may be less access to diagnosis and treatment, as well as a hesitancy to seek out available options for treatment. Additionally, for those countries in which there are larger issues of general health, economic support, and quality of care, the nature of the disability may receive little or no attention simply due to national priorities or limited access to resources. Although, globally, disorders of speech and language are not exclusively limited to those countries with poorer health outcomes, in general, speech and language services may be less accessible or absent in poverty-stricken nations of the world. In many cases, these countries are at greater risk for many of the disorders simply due to environmental and social conditions, such as lack of early access to health care and preventative interventions. This chapter explores Global Perspectives on Speech and Language Impairments.

This paper aims to present an innovative example of a master for teleoperation capable of moving in six degrees of freedom and of providing a force and torque feedback on the operator's hand.

After a brief overview of what the state of the art in teleoperation has to offer, the paper outlines the choice of an innovative structure in terms of both geometry and components, pointing out its main characteristics compared with traditional interfaces.

The master for teleoperation WiRo‐6.3 has been designed and constructed and is fully operative, thanks to the following theoretical analyses: positional and orientation workspace(s), forward and inverse kinematics, statics, overall control strategies. The mechanical details are also presented.

The WiRo‐6.3 is suitable to those applications in which human command is necessary but potentially harmful, and where a force‐feedback interface is preferred to obtain better control over the task to be accomplished. A possible field of interest could be the control of robot arms in dangerous environments, nuclear applications, uncomfortable climates, remote operations.

The master WiRo‐6.3 is a novel device both for its geometric structure and for the wire actuation choice; those characteristics provide very interesting results in terms of dexterity, force feedback performance and overall user‐friendliness.

This paper aims to analyze factors based on organizational knowledge management (KM; transactional memory systems and knowledge-oriented leadership [K-OL]) that help firms to mitigate conflicts based on task management at work, with the aim to improve their innovation capabilities (IC). The knowledge-based view of the firm, conflict management theory and cognitive collective engagement theory have been used to build a model of relationships that connects the development of positive KM contexts and management of dysfunctional conflict with IC improvement.

Data survey collected from inland hotel establishments in Spain is used to test seven hypotheses by means of structural equations modeling, applying the partial least squares technique. Direct, indirect and mediating relationships between variables are examined from the structural path model.

The results confirm that, as expected, IC improve when K-OL and transactive memory systems (TMSs) are properly implemented by hotel establishments, which leads them to reduce negative effects of task management conflict (TMC). Significant direct effects are found between the key variables of the study and also a significant indirect effect between K-OL and IC through TMS reinforcement and the mitigation of TMC.

This paper provides useful ideas for hotel managers about how to improve KM contexts in their establishments while avoiding TMC. Efforts devoted to creating those contexts by hotel establishments are shown to be effective to improve their IC and create competitive advantages.

The analysis of IC improvement by studying TMC mitigation had not been researched to date by the KM literature. The consideration and testing of a model that integrates KM-related tools such as K-OL and TMS to avoid TMC in the hotel industry is the main contribution of this study.

There has been a growing interest in the field of strategic management to understand the relationship between the organizational capabilities of firms and (a) the direction of strategies pursued and (b) the impact on competitive performance. Much of this literature has been influenced by the resource-based view of the firm. As indicated in early formulations of this theory, one implication is that the organization of resources is equally important as the resources themselves. Accordingly, the organizational and integration of resources and knowledge can be viewed as a core facet of the organizational capabilities of firms that are difficult to imitate for competitors. This paper explores a particular kind of organization referred to as the “P-form corporation” (Project-Form), its organizational capabilities and options for strategic alternatives. The chapter addresses three broad questions: (1) What are the main characteristics of P-form corporations? (2) What are the capabilities acquired and developed by P-form corporations and how are these acquired? (3) How do these capabilities vary across different strategic alternatives in the P-form corporation? The chapter concludes with a discussion about the implications for strategy and management.