Examines the development of a laser‐based system for detecting the presence or absence of threads on turned components used in the automotive industry. Describes how a laser inspection station would be set up to take readings from the laser detector as the component cuts a “part present” photoswitch. Explains how all the systems’ parameters are programmable by the user through a hand‐held terminal and describes two typical applications: one to detect the presence of an external thread on an engine plug and the other to check an internal thread on an aluminium insert for a fuel injection system. Outlines the properties of laser light that makes it preferable for use over camera‐based inspection systems and lists some applications suitable for laser based systems such as checking for component features such as threads, holes, grooves and tabs.
Germany has become one of the major destination countries for labour migration within the European Union. The German government introduced temporary restrictions on labour…
Germany has become one of the major destination countries for labour migration within the European Union. The German government introduced temporary restrictions on labour migration after the eastern enlargement rounds of 2004 and 2007. These barriers had little impact on the overall volume of labour mobility. Rather they were accompanied by new “atypical” forms of mobility through the posting of workers, self-employment and seasonal workers, which according to EU rules are covered only by a minimum of host country regulations. The combination of temporary restrictions on regular migration and the opportunities through atypical mobility created strong incentives for companies to engage in ‘regime shopping’ strategies. This contributed to a considerable growth in outsourcing, subcontracting and flexible use of external labour added to pre-existing dynamics of low-wage competition, segmentation and fragmentation in the German labour market. Using data on the different forms of intra-EU migration to Germany, the article analyses the different paths that labour migration has frequently used since the fall of the Iron Curtain. First, it maps the changes in magnitude, character and direction of intra-EU labour mobility to Germany and the relative weight of the different channels through which such movements occurred from 2000 to 2015. Second, the article discusses the various responses by the government by the extension of collective agreements and the statutory minimum wage.
In the last two decades, online computer-marked assignments (CMAs) have been widely used in accounting education. Although there is a growing body of research on this form…
In the last two decades, online computer-marked assignments (CMAs) have been widely used in accounting education. Although there is a growing body of research on this form of online assessment, most of the previous studies relied on small samples of respondents or focused on student self-report using survey methods. This exploratory mixed-method study aims to combine a quantitative analysis of learners’ academic performance on an online Financial Accounting course with a more in-depth exploration of learner experiences using qualitative methods. The quantitative findings suggest that student previous educational qualifications, age and experience of studying a similar subject are strongly associated with CMA completion, which is also linked to scores on other pieces of assessed work. The qualitative results show that from the learners’ perspective, diversifying assessment methods, introducing low-stakes assessment activities and creating opportunities for situational interest are viewed as key aspects of online CMA design. This paper concludes with discussing the implications of the study for designing and delivering online courses in accounting, particularly in the light of the growing popularity of massive open online courses (MOOCs).
The purpose of this article is to explore factors influencing career deciding amongst pharmacy students and graduates in the UK.
Group interviews were used to devise a topic guide for five subsequent focus groups with pharmacy students and graduates. Focus groups were tape‐recorded, recordings transcribed, and transcripts analysed. Key themes and interlinking factors relating to pharmacy career deciding were identified in the transcripts, following a constructivist approach.
Participants' described making a “good fit” between themselves, their experiences, social networks etc. and pharmacy. Central to a coherent career deciding narrative were: having a job on graduation; and the instrumental advantage of studying a vocational course.
Focusing on career deciding of UK pharmacy students and graduates may limit the study's generalisability to other countries. However, our findings are relevant to those interested in understanding students' motivations for healthcare careers, since our results suggest that making a “good fit” describes a general process of matching between a healthcare career and personal experience.
As we have found that pharmacy career deciding was not, usually, a planned activity, career advisors and those involved in higher education recruitment should take into account the roles played by personal preferences and values in choosing a degree course.
A qualitative study like this can illustrate how career deciding occurs and provide insight into the process from a student's perspective. This can help inform guidance processes, selection to healthcare professions courses within the higher education sector, and stimulate debate amongst those involved with recruitment of healthcare workers about desirable motivators for healthcare careers.
This paper compares the effectiveness of in‐house developed computer‐based learning (CBL) materials with face‐to‐face teaching. Two groups of higher education students…
This paper compares the effectiveness of in‐house developed computer‐based learning (CBL) materials with face‐to‐face teaching. Two groups of higher education students were randomly assigned to complete tutorial work in one highly structured topic of introductory accounting using either CBL materials (treatment group) or face‐to‐face teaching (control group). The effectiveness of both approaches was measured according to the students’ performance in a class test, in relation to their prior accounting knowledge and gender. The results showed that the students with no prior accounting knowledge who completed the CBL materials achieved a significantly higher test mark than the face‐to‐face teaching group. However, there was no significant difference in the marks of the students with prior accounting knowledge, and there was no difference on the basis of gender. The results of this South African study correspond to results in existing literature in other countries, and contribute to the overall knowledge of the effectiveness of CBL materials with respect to prior accounting knowledge and gender.
This article compares the mobility experience of Austria, Germany, Ireland and the United Kingdom post-enlargement. In all four countries, migrant inflows from the new EU…
This article compares the mobility experience of Austria, Germany, Ireland and the United Kingdom post-enlargement. In all four countries, migrant inflows from the new EU member states account for the bulk of contemporary labour mobility. At the same time, issues of wage dumping have arisen everywhere, raising questions about compliance and the ‘re-embedding’ of mobility flows. Hence the article examines the labour market impact of recent East-West migration as well as policy responses by the social partners and public authorities that are geared towards the re-regulation of employment standards. Some commonalities are identified, especially in relation to the broadening of national wage floors and the growing role of the state in enforcing labour standards. However, some differences remain, especially whether re-regulation happens on the basis of collective agreements or statutory minimum rights. In this regard, different bargaining traditions, the power resources of labour market actors and the capacity of unions to build political coalitions with the state and employers are identified as crucial factors in shaping national and sectoral response strategies.
The relationship between work and family has long been the subject of lively debate in the political, public, and academic arena. Employers in the hospitality industry…
The relationship between work and family has long been the subject of lively debate in the political, public, and academic arena. Employers in the hospitality industry should carefully consider the work–family balance of their employees because maintaining a good balance will result in lower costs, lower sick rates, and lower staff turnover. The term “balance” refers to the way in which work interferes with life at home and how home life interferes with work. It includes both the positive and negative effects that work has on the family domain and vice versa. As research on the psychological contract approach to the employment relationship is scarce with regard to work–family interference, it became the subject of this study. The results demonstrate that psychological contract measures, in particular time commitment, can explain work–family conflict, while job content can explain work–family enrichment. In addition, the study revealed that with the appearance of gender as a moderator, different additional factors may play a role in work–family enrichment and work–family conflict. Furthermore, it revealed that family structure is not a predictor for work–family interference. This paper discusses managerial implications and offers recommendations for further research.
The purpose of this paper is to develop a comprehensive theory as to why academic research in accounting is said not to help practice.The authors (1) present a…
The purpose of this paper is to develop a comprehensive theory as to why academic research in accounting is said not to help practice.
The authors (1) present a comprehensive literature review in the academic/practitioner gap arena, and (2) develop a theoretical background for it. Further, they identify (3) the different information needs of these groups using value group theory and (4) the inherent factors and personality traits that influence career choice. Next, they (5) evaluate the values of each subgroup. They then (6) theorize what types of accounting research would interest each. They argue that (7) individuals who enter the academy differ from those who enter practice, and (8) the socialization processes and the impact of the professional setting (practice or academe) on behaviors further the separation of academic research from practitioner needs.
This paper is theoretical. It suggests that bridging the gap will be difficult. The study is theoretical. The limitation is that it does not empirically test the relationships hypothesized. By providing a comprehensive model of factors underlying the gap, however, it can be a fruitful source of research ideas for years to come. The implications are that it will be difficult to bridge the gap between accounting practitioners and academics. Having a greater understanding of the causes of the gap, however, may be very useful in fostering thought as to how to overcome it.
Prior literature on the topic is largely atheoretical. This paper is the first to develop a broad theory of the gap.
This chapter maps existing patterns of broad-based worker ownership and control in contemporary advanced capitalism and considers future possibilities for expanding…
This chapter maps existing patterns of broad-based worker ownership and control in contemporary advanced capitalism and considers future possibilities for expanding democracy within firms. Section one discusses worker ownership and control arrangements in relation to different theories of the firm and shows how these arrangements map onto different national systems. Section two compares Germany, which is characterized by worker control without ownership, and the United States, which is marked by worker ownership without control. Section three explores three pathways through which broad-based worker ownership and control might be deepened and more strongly coupled in the future.