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Article
Publication date: 9 October 2017

Ali Sohaib, Laurence Broadbent, Abdul Rehman Farooq, Lyndon Neal Smith and Melvyn Lionel Smith

Significant research has been carried out in terms of development of new bidirectional reflectance distribution function (BRDF) instruments; however, there is still little…

Abstract

Purpose

Significant research has been carried out in terms of development of new bidirectional reflectance distribution function (BRDF) instruments; however, there is still little research available regarding spectral BRDF measurements of human skin. This study aims to investigate the variation in human skin reflectance using a new fibre optic-based spectral-BRDF measurement device.

Design/methodology/approach

Design of this system mainly involves use of multiple fibre optics to illuminate and detect light reflected from a sample, whereas a hemispherical dome was 3D printed to mount the fibres at various slant/tilt angles. To investigate the spectral differences in BRDF of human skin, 3 narrowband filters in the visible spectrum were used, whereas measurements were taken from the back of the hand for Caucasian and Asian skin types.

Findings

The experiments demonstrate that the BRDF of human skin varies with wavelengths in the visible spectrum and it is also different for Caucasian and Asian skin types. Both skin types exhibit off-specular reflection with increase in angle of incidence and show less variation with respect to viewing angles when the angle of incidence is normal to the surface.

Research implications

A database of spectral BRDF measurements of human skin will help not only in creating realistic skin renderings but also in development of novel skin reflectance models for biomedical and machine vision applications. The measurements would also provide means to validate the predictions from existing light transport/spectral simulation models for human skin and will ultimately help in the accurate diagnosis and simulation of various skin disorders.

Originality/value

The proposed system provides fast scatter measurements by utilising multiple fibres to detect light simultaneously at different angles while also allowing easy switching between incident light directions. Due to its flexible design and contact-based measurements, the device is independent of errors due to sample movements and does not require any image registration. Also, measurements taken from the device show that the BRDF of skin varies significantly in the visible spectrum and it is different for Caucasian and Asian skin types.

Details

Sensor Review, vol. 37 no. 4
Type: Research Article
ISSN: 0260-2288

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Article
Publication date: 17 October 2008

Christine Connolly

This paper's aim is to assess the practical advances resulting from progress in artificial intelligence affecting vision‐equipped robots.

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1367

Abstract

Purpose

This paper's aim is to assess the practical advances resulting from progress in artificial intelligence affecting vision‐equipped robots.

Design/methodology/approach

A short history of artificial intelligence applied to robotic hand‐eye coordination is followed by a description of some of the milestones in pattern recognition, interfacing, operating systems and programming paradigms. Finally, a range of current‐day practical applications is given, from industrial to student project.

Findings

The paper finds that advances in the speed and robustness of pattern recognition algorithms have been very important in the development of robots that adapt to randomly positioned workpieces. Event‐triggered object oriented programming, wide address buses, smart cameras, ethernet and other standard cables and communications formats, and the ever‐increasing power of computers are also of great practical importance.

Originality/value

The paper contrasts the current state of robotic vision with that 20 years ago.

Details

Industrial Robot: An International Journal, vol. 35 no. 6
Type: Research Article
ISSN: 0143-991X

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Article
Publication date: 1 March 2021

Stuart Green and Laurence Ferry

This paper considers the nature and effect of accounting disturbances on organizational micro-practices in three secondary schools in England. A close application of a…

Abstract

Purpose

This paper considers the nature and effect of accounting disturbances on organizational micro-practices in three secondary schools in England. A close application of a developed model of Habermasian colonization provides a framing for both the ways in which accounting is implicated in organizational change and the effect of accounting disturbances on organizational micro-practices.

Design/methodology/approach

Qualitative field studies at three secondary schools were used to gather empirical detail in the form of interview data and documentary evidence. A total of 24 semi-structured interviews were conducted with teachers and bursars.

Findings

Accounting disturbances that were constitutive-transactional in nature had the greatest influence on organizational micro-practices. Behavioural responses to accounting disturbances can be organizationally ambiguous, subtle and subject to change over time.

Research limitations/implications

More field studies are needed, and there is scope to develop a longitudinal perspective to better understand the impact of accounting disturbances over time.

Originality/value

By framing the processes of accounting change using a developed model of Habermasian colonization, contributions are provided by illuminating aspects of both the processes of accounting colonization and the impact of accounting on organizational micro-practices. The findings also add to prior appreciations of reciprocal colonization, creative transformation of accounting disturbances and how accounting can be enabling.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 4
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 16 March 2018

Thomas Ahrens, Laurence Ferry and Rihab Khalifa

This paper aims to trace the hybridising of financial and service expertise in English local authority budget control to provide a more comprehensive understanding of the…

Abstract

Purpose

This paper aims to trace the hybridising of financial and service expertise in English local authority budget control to provide a more comprehensive understanding of the contexts that gave rise to hybridisation than do previous accountability research frameworks.

Design/methodology/approach

Using practice theory, this paper interprets the findings from a field study of Newcastle City Council and a review of relevant local authority regulation for England, stretching back to the 1980s.

Findings

The hybridisation of financial and service expertise has entailed major changes to the practices on which local authority management depends, fuelled by a changing societal role of local authorities. Frequently, local authorities are no longer providers of public services but enablers who purchase services and manage arms-length contracts. This paper identifies some of the ways in which three structural elements that underpin local authority management practices have evolved to give rise to novel practices.

Research limitations/implications

Even though this paper’s research into changing regulatory frameworks, rules and evolving local authority financial practices is based on institutional changes in England since the 1980s, the fieldwork element which fleshes out certain implications for local authority practices has focused on Newcastle City Council. Future research could fruitfully examine these issues in other local authorities.

Practical implications

The hybridisation of financial and service expertise has contributed to reshaping local government beyond the rules that are put in place for regulating the sector by giving rise to new practices. Recent key developments include new service delivery arrangements, for example, through council-owned subsidiaries or third-sector organisations. It is important that, in an austerity context, new risks to “off the books” service quality is matched by new control and audit arrangements. Moreover, the professional bodies that service local government should recognise the new forms of hybridisation of finance and service expertise and ensure arrangements for the changing skill sets of those involved in service provision.

Originality/value

This is the first paper to analyse the emergence of hybrid financial expertise in the public sector with reference to distinct structural elements of the relevant practices.

Details

Qualitative Research in Accounting & Management, vol. 15 no. 3
Type: Research Article
ISSN: 1176-6093

Keywords

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Abstract

Details

Information Services for Innovative Organizations
Type: Book
ISBN: 978-0-12465-030-5

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Article
Publication date: 1 January 1971

The Food Hygiene (General) Regulations, 1970, when they first appeared, seem to have attracted more notice in the daily press than in the specialist journals, although…

Abstract

The Food Hygiene (General) Regulations, 1970, when they first appeared, seem to have attracted more notice in the daily press than in the specialist journals, although, while re‐enacting much that was in the 1960 regulations, which they repeal, the new measures break new and important ground, as well as introducing a number of amending provisions, which experience has shown were needed. We tend to associate hygiene needs of food and drink with the thronging streets of the city and town, the hidden backrooms of restaurants, the bustling market and the mobile food van, which, in this motorized age, has ousted the bawling backstreet hucksterer.

Details

British Food Journal, vol. 73 no. 1
Type: Research Article
ISSN: 0007-070X

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Book part
Publication date: 9 November 2016

Naoko Komori

Globalization has brought about migration and the transnational movement of people from different backgrounds, cultures, ethnicities, using different languages, and has…

Abstract

Globalization has brought about migration and the transnational movement of people from different backgrounds, cultures, ethnicities, using different languages, and has thereby facilitated intercultural interaction and re-interpretation of lived experiences. Gender research in accounting is also influenced by globalization, which has created a platform where different cultures can meet and interact, and where knowledge can be synthesized from the work of authors from various different countries. Building on my own research experiences and their outcomes, this study examines the globalization of gender research in accounting by tracing the development of research on the relationship between Japanese women and accounting. The experiences of Japan highlight that knowledge in accounting, including gender-in-accounting studies, historically flows from West to East. The language, concepts and framework in existing Western-led accounting studies translate and visualize the history and phenomena in a Japanese context to be shared within the international accounting arena.

This study demonstrates that this process provides a body of interesting evidence from Japanese contexts in the fields of history, household accounting and professionalization. Accounting played an enabling role for women in Japan, while positioning women to act as catalysts for social change. Questions arise regarding the potential for such findings (from the East) to flow to the West and be accorded equal status to Western-led accounting research. The study concludes by discussing, in terms of achieving sustainable and innovative knowledge creation in accounting, the importance of herstory in understanding local culture and its integration into ‘global’ academic research.

Details

Accounting in Conflict: Globalization, Gender, Race and Class
Type: Book
ISBN: 978-1-78560-976-3

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Article
Publication date: 9 May 2008

Stephen P. Walker

This paper aims to make an assessment of the contribution made by accounting histories of women produced since 1992 and the current state of knowledge production in this…

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3290

Abstract

Purpose

This paper aims to make an assessment of the contribution made by accounting histories of women produced since 1992 and the current state of knowledge production in this subject area.

Design/methodology/approach

The study is based on a review of published sources on accounting history and women's, gender and feminist history.

Findings

Whereas feminist historians and historians of gender boast substantial advances in research and transformative impacts on the wider discipline of history, similar momentum is less evident in accounting history. It is argued that over the past 15 years scholarship has remained substantially in the “recovery” phase, has not “defamiliarized” the sub‐field and is yet to engage with developments in feminist and gender historiography which offer regenerative potential.

Research limitations/implications

The paper argues that sex and gender differentiation persist in both the past and the present and their study should feature large on the accounting history research agenda.

Originality/value

Core themes in feminist and gender history are explored with a view to identifying research questions for accounting historians. These themes include the oppression and subordination of women, the public‐private divide, restoring women to history, devising new periodisations, investigating socio‐cultural relations, and the construction of identities.

Details

Accounting, Auditing & Accountability Journal, vol. 21 no. 4
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 February 1903

The king's speech on the occasion of the opening of Parliament contained the announcement that further measures are to be proposed during the present Session for dealing…

Abstract

The king's speech on the occasion of the opening of Parliament contained the announcement that further measures are to be proposed during the present Session for dealing with the adulteration of dairy produce. It may be hoped that among other things this statement foreshadows an intention on the part of the Government to deal in some way with the drugging of milk and milk products—for the purpose of establishing somewhat more effective legal checks upon the abominable practice referred to than any which are at present applicable. As anything in the nature of comprehensive legislation appears to bo out of the question, we must be thankful for what we can get; and while many improvements in the law are required to enable other forms of sophistication and adulteration of dairy produce to be more effectively controlled, the amendment which is of primary importance is one which will take the direction indicated above, since the public health is directly and far more seriously affected by the ingestion of food containing “preservative” chemicals than by the use of merely impoverished or “faked” products—injurious and dangerous as some of these may nevertheless be particularly to infants and invalids.

Details

British Food Journal, vol. 5 no. 2
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 5 July 2013

Roknuzzaman and Katsuhiro Umemoto

The purpose of this paper is to investigate how and why library and information science (LIS) academics have responded to the advent of knowledge management (KM).

Abstract

Purpose

The purpose of this paper is to investigate how and why library and information science (LIS) academics have responded to the advent of knowledge management (KM).

Design/methodology/approach

The study employs an “experience survey” as a research strategy. Besides a review of scientific literature, this study conducts an e‐mail survey of 106 LIS academics of the world who have adopted KM education in their schools. A structured questionnaire comprising of both closed and open questions is used as the data collection instrument. The study analyses 57 filled‐in valid questionnaires following a mixed‐method approach of research.

Findings

The ways of knowing and degrees of understanding of KM concepts among the LIS academics are varied. Although KM is distinct from LIS, there exists a strong link between the two knowledge domains. LIS academics have positively responded to KM and considering its long root in LIS, they have argued for a serious consideration of the adoption of KM in LIS. The significant reasons for why the academics have responded to KM are the role of global knowledge economy, the natural evolution of the information field, interdisciplinarity, domain expansion, survival issues, and trends in technological innovations, etc.

Research limitations/implications

Many LIS schools do not come under investigation due to lack of their web accessibility.

Practical implications

It is suggested that LIS academics apply a holistic approach of KM and expand the knowledge domain of LIS by providing a sound understanding of the underlying concepts, theories, principles, techniques, and technologies of KM.

Originality/value

The empirical findings of the study are the original views and responses of LIS academics who are experienced in KM.

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