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Outlines research work on the control of flexible single‐link robot arms in which the link is modelled as a beam and the end‐point position is controlled by measuring that position and using that measurement as a basis for applying a torque to the link joint. A position sensor device [PSD] is used as the measuring device. Describes how the measurement is taken and explains the measurement circuit and how the links are analyzed. Concludes that the simplicity of the general configuration of the photosensor system and the nature of the direct data obtained allows it to be used in a wide range of applications.

This paper provides a comprehensive review of the academic research related to the certified public accountant (CPA) exam. Our review identifies several research streams in this area, including studies that examine the effects of educational requirements and institutional and candidate characteristics on CPA exam success. In addition, we describe the CPA licensure regulatory landscape and show a general trend of lessening educational requirements among the jurisdictions over the past two decades. In the meantime, the governing bodies of CPA licensure are beginning the CPA Evolution project, a project that entails evolving licensure requirements, including the CPA exam, to meet the demands of a constantly changing business environment. We call on the CPA licensure regulators to align their jurisdictions’ educational requirements to best serve the CPA Evolution project. Lastly, we provide suggestions for future research that would assist accounting regulators, academic administrators, and practitioners during this transformative period.

A mechanical and microstructural study was performed of 43/43/14 tin/lead/bismuth solder. This alloy melts lower than the commonly used tin/lead solders and therefore holds promise as a useful material in two‐step soldering processes or in processes with thermally sensitive components. Mechanical testing of 43/43/14 tin/lead/bismuth showed a strength comparable to that of tin/lead solders but increased creep rate. Microstructural analysis (scanning electron microscopy/energy dispersive X‐ray) exhibited the same mechanism of fatigue as for tin/lead solders, viz., heterogeneous coarsening. Thermocyclic fatigue demonstrated that the long‐term reliability of 43/43/14 tin/lead/bismuth is comparable to that of tin/lead solders.

This chapter examines two different research approaches in education, namely “academic research” (rooted in theory) and “practitioner research” (rooted in practices), and some tensions that might arise from this distinction. It is suggested that the relationships between these two types of research are fuzzy, and that hybrid research studies (a mix of both theory and practice-guided research) are possible. The chapter also analyses both kinds of research in relation to etic and emic perspectives. In etic research, the researcher interprets data based on her theoretical frameworks, while in emic research the researcher is closer to the interpretations that social actors give to a particular social reality. It follows that, in higher education research, “academic research” would be likely to reflect an etic perspective (closer to theory) while “practitioner research” would reflect an emic perspective (closer to practice). However, in this chapter, it is proposed that both perspectives in research – etic and emic – constitute a continuum across which researchers need to move in a permanent, systematic, and reflective way. It is also proposed that the exercise of “epistemological vigilance” might help researchers to transit between etic and emic perspectives.

We use design thinking in the context of accounting pedagogy to exploit recent advances in cybernetics in the form of generative artificial intelligence technology. Relying on the intuition that supplementing or augmenting human argumentation (natural intelligence or NI) with parallel AI output can produce better student written assignments, we posit the “augmentation premise,” that is, ((NI + AI) > AI > NI). To test the augmentation premise, we compare student written submissions in an Accounting Information Systems (AIS) course with and without the benefit of parallel generative AI output. We then evaluate how the generative AI output enhances student-crafted revisions to their initial submissions. Using a summative quality improvement index (QII) consisting of quantitative and qualitative assessments, we present preliminary evidence supporting the augmentation premise. The augmentation premise likely extends to other accounting subdisciplines and merits generalization for enriching accounting pedagogy.

This paper explores the relationship between foreign direct investments and financial reporting changes via financial development in 12 Latin American countries during the period from 1997 to 2010.

In order to control the possible endogeneity problem, the Generalized Method of Moments (GMM) estimation technique has been conducted using country-level panel data obtained from the World Development Indicators website.

The empirical analyses provide evidence that international accounting standards have a significant effect on foreign direct investments. However, financial development associated with such standards reduces this positive effect. This is an important finding, suggesting that investors are likely to prefer portfolio to direct investments in Latin American financial markets that require or permit the use of international accounting standards.

The conclusions that have been drawn from this study are important for investors, creditors, and regulators. Although international accounting standards appear to affect foreign investments, there could be a lack of adaptation of these standards to specific economic environments due to cultural, educational, and economic factors. Therefore, firms, regulators, professional organizations, and accounting firms should make necessary arrangements so that the benefits of using these standards increase their costs.

The study contributes to the international accounting literature by examining the effects of international accounting standards and financial development on foreign direct investments in Latin America.