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Universal Robotics Systems is a small Palo Alto R&D company dedicated to the development of unique mechanical, electromechanical, and electronic devices for application to the fields of industrial robotics, robotics research, and rehabilitative robotics/ electronics. In the past 18 months, a number of projects have been brought to the working prototype stage. These are:

This issue is a selected bibliography covering the subject of leadership.

The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and ideology of the FTC’s leaders, developments in the field of economics, and the tenor of the times. The over-riding current role is to provide well considered, unbiased economic advice regarding antitrust and consumer protection law enforcement cases to the legal staff and the Commission. The second role, which long ago was primary, is to provide reports on investigations of various industries to the public and public officials. This role was more recently called research or “policy R&D”. A third role is to advocate for competition and markets both domestically and internationally. As a practical matter, the provision of economic advice to the FTC and to the legal staff has required that the economists wear “two hats,” helping the legal staff investigate cases and provide evidence to support law enforcement cases while also providing advice to the legal bureaus and to the Commission on which cases to pursue (thus providing “a second set of eyes” to evaluate cases). There is sometimes a tension in those functions because building a case is not the same as evaluating a case. Economists and the Bureau of Economics have provided such services to the FTC for over 100 years proving that a sub-organization can survive while playing roles that sometimes conflict. Such a life is not, however, always easy or fun.

This paper analyzes what factors drive a company’s decision to align financial and management accounting policies as a measure of integration of management accounting and financial accounting at the highest hierarchy levels of a company.

Research hypotheses for six different determinants are developed: company size, number of operating segments and subsidiaries, internationality of the business, business strategy, company life cycle stage, and leverage. The hypotheses are tested using International Financial Reporting Standards 8 (IFRS 8) segment report data from a large sample of 175 German publicly listed companies.

A higher internationality of the business causes companies to choose a lower degree of integration. Companies with a prospector (defender) strategy choose a lower (higher) degree of integration. Companies in later life cycle stages and with higher leverage choose a lower degree of integration as well. Company size does not impact integration.

Companies have to decide whether, and to what extent, to integrate financial and management accounting and align the two sets of accounting policies. German companies have traditionally kept the two sets separate. As the research reported in this paper sheds light on when companies do not consider integration to be beneficial, it is useful for practitioners.

The legal reporting requirements in Germany as well as German accounting traditions make the German setting particularly suited for examining the integration of management accounting and financial accounting. Using the number of adjustments to financial accounting policies made for management accounting purposes is a novel approach, and the number of adjustments is a more fine-grained measure of integration at the highest hierarchy levels of a company than the measures used in prior literature.

Anyone who has tried to review studies relating to use of academic libraries may argue that a great deal of research exists on college students and how they use their libraries. Studies of reading habits and library use among college students have been appearing for more than fifty years, and the diligent student can compile an impressive bibliography of these studies. In spite of all we have learned about student interaction with library resources, there is still much we do not know.

The purpose of this paper is to determine if a police academy using adult learning techniques instills higher levels of perceived competence in recruits than an academy using traditional pedagogical methods.

The study took advantage of a timeframe when two academy models using different approaches to learning were employed in Massachusetts. Recruits (N = 97) were surveyed before entering the academy and just prior to graduation to assess their levels of perceived competence across three domains of training topics (i.e. “Policing in Massachusetts,” “Investigations” and “Patrol Procedures”).

Results were mixed in terms of the academy model's effects on recruit competence levels. In terms of investigations, participants experienced a greater level of growth in an adult-learning setting. Regarding general topics grouped into the “Policing in Massachusetts” category, such as constitutional law, recruits taught with traditional pedagogy experienced more growth. For patrol procedures, taught using similar hands-on methods, results showed comparable levels of growth for all recruits over time. Overall, recruits in both the traditional and adult-learning-based academy experienced similar growth trajectories in self-perceived levels of competence. Findings suggest that a mixed approach to training may provide optimal results for police recruits.

Prior research on academy curricula has been limited to cross-sectional analyses. Further, little effort has been made to analyze the impacts of academy training from an andrological and/or “adult learning” theoretical lens. This study evaluated the effects of a new, overhauled recruit academy curriculum over time to expand the literature in both of these areas.

THE Fifty‐First Conference of the Library Association takes place in the most modern type of British town. Blackpool is a typical growth of the past fifty years or so, rising from the greater value placed upon the recreations of the people in recent decades. It has the name of the pleasure city of the north, a huge caravansary into which the large industrial cities empty themselves at the holiday seasons. But Blackpool is more than that; it is a town with a vibrating local life of its own; it has its intellectual side even if the casual visitor does not always see it as readily as he does the attractions of the front. A week can be spent profitably there even by the mere intellectualist.

WE place this special Conference number in the hands of readers in the hope and belief that it will offer features of distinct interest which will increase the value and enjoyment of Brighton. There can be no doubt that the organizers of Library Association Conferences have endeavoured to surpass one another in recent years; almost always, it may be said, with success. Brighton, like Blackpool if in a rather different way, is a mistress of the art of welcome, and it will be long before another town can surpass her in the art. She is at her best in September when the great, and to some appalling, crowds of her promenades have thinned out a little. This year, then, librarians have an interesting time ahead; although, as we glance over the programme again, we fear that the outdoor and other pleasures we have subtly suggested will occur only fitfully. There will be so much to do in the way of business.