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A depth map module, working with structured light, produces real‐time depth map pictures of three‐dimensional objects.

The automatic visual sensing of aerosol sprays has many advantages over alternative techniques. This article suggests various measurements which could form the basis of an inspection system and illustrates their use on sprays produced by a can of furniture polish. The extension of these ideas to other applications is also discussed.

The purpose of this paper is to present a component framework for building visual interfaces for pervasive computing systems.

The proposed framework enables end‐users to build visual interfaces for their systems by using document‐editing manner.

The building and operating visual interfaces are useful for managing pervasive computing systems.

The framework is designed based on Java but programming language‐independent version is needed.

A component framework was implemented for building visual interfaces for pervasive computing.

A framework for visual interfaces for pervasive computing is unique.

The article features a study based on postal questionnaires and structured interviews, targeting senior members of the hospital pharmacy profession. The aim was to examine the potential of practice and performance benchmarking as a means of improving competence and capabilities within the clinical pharmacy service of NHS Trust hospitals. Postulation of models and analysis of data is followed by discussion of results. This leads to a number of suggestions and conclusions with respect to the potential role of benchmarking including an assessment of its suitability, limitations, and implementation issues associated with this particular service sector.

Communication plays an important role in health decisions and behaviors. Friends and family exert influence through communication and, when considering smoking, this is particularly salient among those friends and family who smoke. Guided by primary socialization theory and integrated behavioral model, the present study examined the effects of having smoking friends and family on smoking beliefs (e.g. negative consequences, positive reinforcement and negative reinforcement), cultural normative beliefs, pro-smoking injunctive norms, smoking intentions and recent smoking behaviors.

Cross-sectional online survey data were collected from college students (N = 227). Multivariate analysis of covariance and path analysis were performed.

College students who reported having smoking friends were more likely to report higher levels of positive reinforcement, cultural normative beliefs, pro-smoking injunctive norms, positive attitudes, smoking intentions and recent smoking behaviors than those without smoking friends. Frequent communication with smoking friends was significantly related to cultural normative beliefs, pro-smoking injunctive norms, positive attitudes and smoking intentions. The analysis, however, did not yield statistical support for the associations between frequent communication with smoking family and smoking perceptions, norms and behaviors.

The present study highlights the vital roles of friends' influence for college students' smoking behaviors. Communication-based intervention can help better equip college students with communication strategies that prevent tobacco use by promoting more effective conversations with friends.

This article aims to discuss the relevancy of different instruments used to gather information on homecare service quality from multiple stakeholders and the challenges encountered when trying to blend their views for prioritizing areas needing improvement.

The study centers on four homecare agencies: one public, one private for‐profit and two not‐for‐profit services, implementing continuous quality improvement (CQI) programs. Various instruments were tested with random and convenience elderly service user, family caregiver and front‐line worker samples. Instrument evaluation included operational effectiveness and agency manageability.

A qualitative approach, centered on small stakeholder samples, is fairly effective at assessing service quality, yet demands a strong commitment from agencies in personnel time and resources, as well as the necessary skills. Small‐size, private homecare providers seem less‐well equipped to handle comprehensive assessments without external support. More importantly, assessments have to be done strategically, such that timing and work needed does not undermine program viability.

The approach and instruments tested have practical implications for decision makers and homecare organization managers interested in CQI.

The article systematically evaluates quality assessment and priority‐setting instruments applied to various stakeholders and homecare settings.

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.

Ensuring continued compliance with food safety legislation and market requirements is critical to the fresh produce industry. The purpose of this paper is to analyse how a pre‐requisite programme (PRP) and key performance indicators (KPI) for food safety can be developed for the production of fresh produce, in both low input and high input supply chains.

The first stage of the research involved an examination of literature, which was conducted using desk research. The second stage includes a review of food safety management systems (FSMS) in fresh produce supply and the development of a PRP/KPI framework.

Farm assurance is well developed in the high input food supply chain for multiple retail customers. However, low input systems such as organic production, or conventional sources are often non‐assured, and supply wholesale retail and food service markets. Recent food safety incidents such as the E. coli outbreak in Germany have demonstrated that universally an effective FSMS is critical to ensure that produce is safe and wholesome and is not the cause of a food safety outbreak.

This study is of benefit to the produce industry and those in the food supply chain in the further development of quality assurance (QA) standards and business improvement models.

We assess the impact of NZ IAS 32 on the financial reporting of convertible financial instruments by retrospective application of the standard to a sample of New Zealand companies over the period 1988 ‐ 2003. NZ IAS 32 has a broader definition of liabilities than does the corresponding current standard (FRS‐31) and it does not permit convertibles to be reported under headings that are intermediate to debt and equity. The results of the study indicate that in comparison with the reported financial position and performance, the reporting of convertibles in accordance with NZ IAS 32 would result in higher amounts for liabilities and higher interest. Thus, analysts using financial statement information to assess risk of financial distress will need to revise the critical values of commonly used measures of risk and performance when companies report under NZ IAS

The aim of this paper is to gauge the ethical views of male and female final year Accounting students in South Africa and to compare the results with similar studies performed in Australia and Ireland. The study also discusses the desirability of including an ethics course in the Accounting curriculum as a strategy to improve the ethical standing of the accounting profession. The most important self‐reported factor that influenced students’ ethical behaviour was the fear of getting caught. It was recommended that professional accountancy bodies should be more transparent in respect of their disciplinary procedures in order to discourage unethical behaviour. Ethics training initiatives should also address whistleblowing, and whistleblowing should be encouraged. Furthermore, universities should integrate ethics more fully into all courses in the Accounting curriculum of prospective professional accountants.