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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.

Cooperative preservation has been an international topic for a long time. Germany’s neighbouring countries such as Austria and Switzerland have already taken measures for the cooperative preservation of printed resources. The main objective of the project bwLastCopies – which was funded by the Ministerium für Wissenschaft, Forschung und Kunst Baden-Württemberg in the context of the BigDIWA program – was to support cooperative preservation in Baden-Württemberg.

The goal was realized by the automated documentation of archiving commitments and the implementation of an inventory management system for the libraries in Baden-Württemberg to help examining the potential rareness of collections.

The project showed that many titles in libraries in Baden-Württemberg are, at least in the context of Baden-Württemberg, rare. Cooperative holdings management between libraries is only possible with a clear communication on what actions should be taken when sorting something out.

The marking of potentially rare titles in a database as large as K10plus is valuable to the participating libraries. Because of the amount of libraries working with the union catalogue, the markings are largely reliable and give an overview on how many and which titles are potentially rare.

The purpose of this chapter is to serve as a resource for accounting faculty seeking tax-related cases to include in their courses. This annotated bibliography provides a table and discussion of 50 educational tax cases published in six major accounting journals from 2003 to 2021. Cases are classified and discussed by recommended course placement. In addition, the authors make observations about trends in case content and format. This chapter complements the Fogarty (2022) review and commentary on tax cases published in this volume.

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).

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.

Many specialized areas exist in the world of accounting education. One of these is the tax case. Considering published cases over the last quarter century, this review summarizes the parameters of this academic niche. The review discusses the specific tax topics that have been touched upon by case authors. The structure of these materials, most of which are common to all accounting cases, is also reviewed in a variety of ways. In addition, the current useability and educational contributions of tax cases is explored against the background of pedagogy in taxation. This supports ideas about areas of need and the broader future of writing cases in this domain. As a reflection on the literature as a whole, this review will not necessarily help faculty select cases nor is it intended to be an endorsement of any particular publication.

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 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.

Creating high quality, liveable urban settings that facilitate a transition to lower carbon living and work environments is central to achieving more sustainable cities and communities. For over two decades, city builders and planners have advocated compact growth to facilitate these transformations. The impact of the COVID-19 pandemic has heralded a conceptual shift in debates on urban density, mobility and accessibility with the idea of the ‘15-minute city’ (Moreno, 2016) gaining increased prominence and traction among policymakers. Popularised by Mayor Anne Hidalgo of Paris, proximity and accessibility, together with density, underpin an ideal that privileges the relocalisation of work, home and leisure activities. Broadly described, the concept centres on the (re)development of urban neighbourhoods where basic services – access to public transport, grocery, social and healthcare, leisure and amenity – can be provided within a 10-, 15- or 20-minute walk or cycle from home. Since the publication of the National Planning Framework in 2018, more compact urban growth has become a core principle underpinning spatial planning at a range of scales in Ireland and the development of low-carbon and vibrant urban centres is now a key objective of Irish policymakers. The Southern Regional Assembly has been promoting the ‘10-minute town’ ideal through its Regional Spatial and Economic Strategy (RPO 176) and pilot projects in 3 medium sized towns (Carlow, Tralee and Ennis). However, scaling up the concept to accommodate the region's larger cities is relatively unexplored. As the smallest of the three cities in the southern region, and with significant redevelopment potential at the heart of the urban core, Waterford is in a dynamic position to accommodate the 15-minute concept. Furthermore, Waterford's more recent population growth suggests the need to cement the 15-minute city concept as a baseline for the design of the city as it develops and evolves in both new and emerging neighbourhoods. This chapter examines the potential and challenges of embracing the 15-minute city concept in Waterford as a way to meet the objectives set out in the National Planning Framework, Regional Spatial and Economic Strategy and by Waterford City Council, and discusses lessons for the Irish context more broadly. The chapter concludes that while the framework conditions for success appear to be largely in place, whether the governance and political system at the metropolitan and local levels is courageous enough to embrace and harness these opportunities remains to be seen.

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.