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After many very successful years as a researcher and manager at British Telecommunications Research Laboratories, Nihal Sinnadurai has moved over to consultancy with BPA (Technology & Management) Ltd.

The Fred Meyer Charitable Trust, Division of Library and Information Resources for the Northwest, has funded five research projects that will demonstrate the potential of various techniques and new technologies to facilitate communications and resource sharing in the Northwest. The experience and information derived from these projects will be of value to all libraries and information centers, not just those conducting the research. The techniques and technologies being evaluated include: simultaneous remote searching, which uses inexpensive terminals and modems; a mini‐computer‐based union list and resource sharing network (INFONET); networks using facsimile machines; networks that transmit documents that have been optically scanned into bit‐map image files; and use of optical character recognition equipment to capture ASCII machine‐readable information that can be broadcast by television stations to user‐sites. Contributors of reports are: Verl Anderson, Linda Brander, Millard F. Johnson, Jr., Bruce Morton, and Steve Smith. Summary observations are provided by Joseph R. Matthews.

This study examines the value relevance of recognised and disclosed revaluations of land and buildings for a large sample of Australian firms from 1993 through 1997. In contrast to prior research, we control for risk and cyclical effects and find no difference between recognised and disclosed revaluations, using yearly‐cross‐sectional and pooled regressions and using both market and non‐market dependent variables. We also find only weak evidence that revaluations of recognised and disclosed land and buildings are value relevant.

The question of health and safety at work is a central issue for trade unions. In Britain it is an area of concern where there were important legislative initiatives in the 1970s and 1980s, although surprisingly this has received relatively little attention in the debates about trade unionism. This neglect results in an aspect of union activity about which little is known. Explores through a detailed longitudinal study of a middle‐range engineering firm, from the late 1970s into the 1990s, the ways in which trade unions organize and act on health and safety questions. Argues that it is almost “routine” that workers face dangers and hazards at work, a central feature of the work and employment experience of most workers. However, this is often difficult to deal with as individual issues, or as matters which are subject to collective consideration. On the one hand, workers often appear to accept the dangers and hazards they face. On the other hand, managements are preoccupied with questions relating to production and finance, rather than the day‐to‐day problems faced by workers. This tension suggests that the future wellbeing of workers in unionized workplaces lies not so much with legislative provisions and rights at work, but in education and the organizing ability of workplace unions, raising and addressing what often seem like individualistic problems in collective ways.

There are believed to be something in the region of 250 different speech recognition systems available worldwide. This brief review, together with the articles on two British connected speech systems and the report on the Japanese scene, can do no more than give a taste of what is currently available in Britain.

The article investigates the patterns of asset impairment recognition in search of signs of “big bath” earnings management practices across an internationally diversified sample of public companies. It also elucidates the incentives that may underlie such practices and explores possible safeguards embedded in the existing corporate governance mechanisms.

The article applied static panel and binary logit models to an international firm-level panel dataset of 1045 public companies observed between 2003 and 2018.

Our empirical results suggest that recognition of asset impairment has no determinate impact on earnings volatility. Investigating the possibility of “big bath” earnings management practices, the authors found no impact of asset impairment recognition on total senior executive compensation in firms, which pay performance-based remuneration. The quality of corporate governance has appeared to impact the firms’ intertemporal proclivity to recognize asset impairment with those having the more entrenched and management-controlled boards being more likely to time impairment recognition by delaying it during exceptionally good and exceptionally bad years. While generally unlikely, recognition of asset impairment in a period with a recorded negative operating performance is found to be closely associated with key executive departures.

The article corroborates the salient role of corporate governance mechanisms in shaping the intertemporal patterns of asset impairment recognition. The possible remedies to the phenomenon should be derived therefrom.

This chapter focuses on the international aspects of auditing in the context of the airline industry for the year 2018. This chapter finds that International Standards on Auditing have been widely adopted in the global context. This chapter also analyses several observations related to the composition of audit firms (Big 4 vs. non-Big 4), types of audit opinions, emphasis of matter, other matters, material uncertainty related to going-concern, and types of auditors (single or joint auditor). This chapter covers the frequency of the four elements of describing key audit matters (KAM) in the audit reports in the global and auditor context as well as the KAMs observed in the airline industry and classifies them as industry-specific KAMs and entity-specific KAMs. In addition, this chapter analyses the requirements of the expanded audit report of the UK which includes the declaration of materiality threshold and scope of the audit in connection with the materiality and KAMs considering UK and non-UK airlines.

The first step toward developing an automated construction workers performance monitoring system is to initially establish a complete and competent activity recognition solution, which is still lacking. This study aims to propose a novel approach of using labor physiological data collected through wearable sensors as means of remote and automatic activity recognition.

A pilot study is conducted against three pre-fabrication stone construction workers throughout three full working shifts to test the ability of automatically recognizing the type of activities they perform in-site through their lively measured physiological signals (i.e. blood volume pulse, respiration rate, heart rate, galvanic skin response and skin temperature). The physiological data are broadcasted from wearable sensors to a tablet application developed for this particular purpose, and are therefore used to train and assess the performance of various machine-learning classifiers.

A promising result of up to 88% accuracy level for activity recognition was achieved by using an artificial neural network classifier. Nonetheless, special care needs to be taken for some activities that evoke similar physiological patterns. It is expected that blending this method with other currently developed camera-based or kinetic-based methods would yield higher activity recognition accuracy levels.

The proposed method complements previously proposed labor tracking methods that focused on monitoring labor trajectories and postures, by using additional rich source of information from labors physiology, for real-time and remote activity recognition. Ultimately, this paves for an automated and comprehensive solution with which construction managers could monitor, control and collect rich real-time data about workers performance remotely.

This paper is part II of an overview of the work of the Pattern and Image Processing group of the Leuven University, presenting some of the industrial applications.