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Smart cam or electronic cam is a combination of a computer program for motion definition and a high‐performance servo mechanism. By using this, one can obtain a high‐speed, reliable and application‐oriented motion, just as obtained from a mechanical cam system. Hard cams are dedicated and difficult to change, but smart cams are flexible in stroke, in timing, etc. With the progress of computer and servo technology, smart cams are becoming widely used. In this report the methods used to create smart cams are discussed and some examples are shown. The experimental results of these examples show excellent performance which is as good as hard cams.

This paper aims to present the model and method involving multi-body system dynamic analysis, finite element quasi-statics contact analysis and numerical calculation of elastohydrodynamic lubrication (EHL), according to the cam wear prediction using Archard’s model. Cam–follower kinematic pairs always work under wear because of concentrated contacts. Given that a cam and follower contact often operates in the mixed or boundary lubrication regime, simulation of cam wear is a multidisciplinary problem including kinematic considerations, dynamic load and stress calculations and elastohydrodynamic film thickness evaluations.

Multi-body system dynamic analysis, finite element quasi-statics contact analysis and numerical calculation of EHL are applied to obtain the dynamic loads, the time histories of contact pressure and the oil film thicknesses in cam–follower conjunctions to predict cam wear quantitatively.

The wear depth of the cam in the valve train of a heavy-load diesel engine is calculated, which is in good agreement with the measured value in the practical test. The results show that the cam–tappet pair operates under a mixed lubrication or boundary lubrication, and the wear depths on both sides of the cam nose are extremely great. The wear of these points can be decreased significantly by modifying the local cam profile to enlarge the radii of curvature.

The main value of this work lies in the model and method involving multi-body system dynamic analysis, finite element quasi-statics contact analysis and numerical calculation of EHL, which can give good prediction for the wear of cam.

Introduces the reader to the concepts and benefits of electronic cam capability in electronic motion control systems. General mechanical cam operation is discussed and the concept of electronic cam is described. A “rotary knife” application is used to illustrate how electronic cam can increase the quality of motion and simplify programming.

This paper aims to investigate the impact of the implementation of the critical audit matters (CAMs) disclosure requirement and the subsequent relationship between CAM disclosures and audit report lag, as well as audit fees in the USA.

This study used difference-in-differences analyses to investigate the impact that the implementation of the requirement for auditors to report CAMs on their audit report has on the audit process. It also used levels regression models to examine the relationship that CAM disclosures have with audit report lag and audit fees.

This study found that the implementation of the CAM disclosure requirement in the USA reduced audit report lag while not significantly affecting audit fees. This suggests that the CAM disclosure requirement may increase the cooperation between auditors and managers and improve the efficiency of the audit process.

This study’s results are informative for assessing the economic impact of requiring CAM disclosures, which should be of importance to regulators, auditors and accounting researchers.

This study used different approaches to investigate two aspects of the CAM disclosure requirement – the effect of the implementation of the disclosure requirement and the subsequent effects related to CAM reporting outcomes. Unlike many previous studies investigating CAM disclosures, which relied on experiments and questionnaires, this study used actual CAM disclosure data in the USA to investigate the impact on audit report lag and audit fees.

Immigrants’ access to health services is a widely researched topic, yet few studies examine immigrants’ use of complementary and alternative medicine (CAM). This study uses the Behavioral Model to compare overall CAM use and use of acupuncture, chiropractic, herbs, yoga, and relaxation by immigrant status (nativity and time in the United States). It then explains the nativity gap in use by assessing knowledge, cost, and need as potential reasons for not using these modalities. Results show that controlling for predisposing, enabling, and need factors, recent immigrants use CAM less than the U.S.-born. Lack of knowledge of CAM modalities partially explains why some recent immigrants do not use acupuncture, chiropractic, or relaxation, while established immigrants cite lack of need as a reason for not using yoga. Cost does not explain immigrants’ lower use of these five modalities. Finally, ethnicity moderates the association between immigrant status and reasons for not using CAM.

Research is needed that uses large enough samples to facilitate disaggregation of users by specific types of complementary/alternative medical (CAM) practices and by ethnicity in order to examine possible patterns in the use of CAM therapies not accorded efficacy by family physicians. The objective of this study is too use data from a large population health survey to determine the relationship ethnicity, measured with multiple indicators, has with the use of CAM therapies classified as “accepted” or “rejected” by family physicians in terms of efficacy. Using data from the Canadian Community Health Survey (CCHS) Cycle 1.1, logistic regression models estimate the factors influencing the use of the two binary categories of CAM therapy. Measures of ethnicity available in the CCHS are used to focus on ethnic origin, comparing North American and Foreign born, and on ethnic identification, comparing Whites with Asians, South Asians, Blacks, Latin Americans, Aboriginals, and others. Whites and North American born had higher odds of using “accepted” therapies, whereas immigrant visible minorities and those with Asian ethnic identities were more likely to use “rejected” therapies. This research confirms that ethnicity constitutes a cultural resource upon which users of CAM draw as they make their health-care decisions, sometimes despite the recommendations of family physicians.

Complementary and alternative medicine (CAM) as a topic of research and as an approach within the health care delivery system has become increasingly accepted. Aided by the holistic movement, and after a century and a half of striving for legitimacy, CAM is also increasingly becoming more accepted by mainstream medicine. This chapter reviews the social sources of disparities in use of CAM, with a greater focus on English-speaking countries, and especially the US. This chapter will briefly highlight the basic underlying principles of CAM as linked to its history and discuss types of CAM. The major focus of this chapter will be a review of the literature on social factors and use of CAM, looking at such factors as age, gender, socioeconomic status, race/ethnicity and immigration status, and health status. As part of this, we will also discuss the integration of CAM and conventional care. In conclusion, future directions for social science research in CAM will be discussed, specifically elaborating on the importance of the social sciences linking CAM with other growing interests in health and wellness.

There are limited risk assessment tools validated for use with the internet child abuse material (I/CAM) offender cohort. Developed through a multi-stage process, the purpose of this paper is to present the “Estimated Risk for Internet Child Sexual Offending” (ERICSO), a new tool for I/CAM offender assessment, including demographic, collection, nature of engagement and social domains, plus a structured professional judgement section. Validation studies remain ongoing.

This paper presents a case series analysis of six Australian men, including two Aboriginal men, convicted of I/CAM offences to pilot proposed ERICSO domains and commence validation against the short self-esteem scale, University of California Los Angles loneliness scale, internet sex screening test and the sexual violence risk-20 V2.

Participants of all ages generally reported histories of mental health diagnosis and/or treatment and substance abuse. Two participants reported prior sexual offending, one for I/CAM offences. Participants expressed sexual preferences for female child victims and were convicted of possessing thousands of I/CAM files. Two participants reported accessing I/CAM for over six and 10 years, respectively, before detection by law enforcement.

Preliminary implications indicate ERICSO higher scores are consistent with I/CAM offenders having more online sexual behaviour diversity and more areas of risk/treatment need. For example, participants with problematic self-esteem and loneliness in our data set have higher ERICSO scores. Social connectedness may be a relevant factor though definitive conclusions cannot be drawn from the small sample size.

The ERICSO presents novel assessment of factors in considering treatment targets in addressing both illegal I/CAM and problematic legal sexual behaviours.

There are a limited number of risk assessment tools relevant to the internet child abuse material (I/CAM) offender cohort. The purpose of this paper is to introduce a new tool, the “Estimated Risk for Internet Child Sexual Offending” (ERICSO). The ERICSO has been developed to assist in the treatment and prevention of sexual crimes against children.

The ERICSO was developed through a multi-stage process including systematic review, survey of professionals and offender case study.

An empirically guided tool for estimating risk for I/CAM offenders, the ERICSO is composed of four domains. The Demographic domain questions provide information about the offender, while Collection domain questions address the content of the offender’s files. The Nature of Engagement domain considers the offender’s interaction with I/CAM, behavioural aspects and contact with children. The Social Aspect domain questions address the offender’s engagement with other I/CAM users. Finally, the assessor may use Structured Professional Judgement to provide additional information, and a summary of the offender’s relevant circumstances and a risk estimation.

The ERICSO provides guidance for the assessment of I/CAM offenders who may reoffend with online child sexual offences, and I/CAM offenders who may reoffend with contact child sexual offences.

Born from a history of generational attitudes towards rehabilitation and risk assessment, the launch of the ERICSO presents an exciting opportunity in the risk estimation of I/CAM offenders.

This study aims to address the following four research questions: first, whether auditors report critical audit matters (CAMs) to shield themselves against possible litigation; second, whether reporting quality affects auditors’ propensity to report CAMs; third, whether auditors’ tenure length – reflecting familiarity with clients’ financial reporting – affects their likelihood to report CAMs; and fourth, whether auditors’ conservatism increases the likelihood of CAMs reporting.

Data are manually collected from audit reports including CAMs in 10-K, then financial data are collected from the Capital IQ database, and market data are collected from the CRSP database. Using propensity score matching, the initial sample of companies with CAMs is matched with companies without reported CAMs. Performance adjusted discretionary accruals, real earnings management proxy, Khan and Watts’ (2009) C-score, propensity to issue a going concern opinion, Dechow et al.’s (2011) F-Score, Rogers and Stocken’s (2005) model and Houston et al.’s (2010) model are used to measure reporting quality, auditor conservatism, misstatement risk and litigation risk, respectively.

The results do not show that auditors report CAMs opportunistically to shield themselves from litigation risk. However, the results do suggest that auditors have a greater tendency to report CAMs when reporting quality is low and when they are more conservative. On the other hand, they have less tendency to report CAMs in their first year of engagement.

The findings of this study have important implications for the auditor behavior literature as it shows that, when it comes to reporting CAMs, auditors actually behave objectively and do not report in a trite way. This study also provides early archival evidence on a standard that relates to the first major change to the auditor’s report in decades. To the best of the author’s knowledge, it is the first to provide evidence on the association between auditor conservatism and auditors tendency to report CAMs and the first to triangulate prior research on auditor litigation risk by providing the first archival evidence on the auditors “litigation-shielding” concern.

This study examines whether auditors attempt to meet the stated objective of reporting CAMs by signaling information about reporting quality. This study demonstrates that reporting CAMs is not a “boilerplate” communication. This study has implications for standards setters, as it shows that CAMs are reported in a way consistent with the objectives of the new standard, namely, via signaling information in the audit report on the quality of the financial statements.

In terms of originality, this paper uses a manually collected sample and, to the best of the author’s knowledge, is the first to focus on auditor’s behavior rather than on investors or clients reactions to CAMs. Also, this paper addresses a recently issued standard using US data and archival approach, rather than experimental. This paper also provides relevant evidence related to concerns raised earlier but were not empirically examined, such as reporting CAMS as “boilerplate” expectations. This paper provides new evidence on the auditors’ behavior with regard to litigation risk.