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The industrial robot has now become accepted in almost every sector of manufacturing industry as this review of robot applications and specifications shows.

Prior research finds evidence that audit quality is positively associated with the joint purchase of tax nonaudit services (NAS) and concludes that jointly provided tax services result in audit-related knowledge spillovers that lead to improved audit quality. We extend this line of research. We examine the relation between auditor-provided tax services and restatements and determine whether this relation differs when the auditor is a small or large accounting firm. We also examine whether the Securities Exchange Commission’s restrictions on certain tax consulting practices (SEC, 2006) altered this relation. Specifically, we measure whether the probability of financial statement restatements varies with (1) variation in accounting firm size (measured as PCAOB annually inspected firms versus PCAOB triennially inspected firms), and (2) the joint provision of audit and tax services. We find a negative relation between auditor-provided tax services and restatements which is consistent with prior research. We also find that this relation is significantly more negative when the auditor is a small accounting firm. Finally, we find that the lower probability of a restatement associated with the joint provision of audit and tax services persists regardless of auditor size after the SEC-imposed restrictions on certain tax consulting services in 2006. Our study provides evidence that accounting firms, and particularly small accounting firms, benefit from knowledge spillovers when jointly providing audit and tax services and these benefits lead to improved audit quality. Prior research concludes that large auditors provide higher audit quality and that the provision of tax services improves audit quality. Our results provide evidence that audit quality improvements are greater for small auditors and their clients. This improvement narrows that audit quality gap between large and small auditors. We do not find evidence that the SEC’s restrictions on certain tax consulting services altered the relation between audit quality and tax services.

After a half century in seclusion from the Western world, North Korea is in slow transition to an open market economy. This change presents oppor‐tunities to multinationals in the. Korean peninsula, the U.S. and elsewhere, but creates a dilemma for their government policymakers. North Korea is improving regional stability and has an affordable labor force that is attractive to contract manufacturers, retail goods importers, and large turnkey project contractors. The country holds a promising market, possesses abundant undeveloped natural resources, and offers a strategic location for transportation savings. The study stresses the significance of North Korea in the global marketplace.

The purpose of this paper is to identify the chromatic approaches in dynamic brand identities, describing and analysing new trends, patterns or shared strategies which seem to be taking place and renunciating the consistent use of corporate colours in some brands.

The research consisted of a qualitative visual content analysis, based on the comparison and scrutiny of 50 dynamic visual identities, verifying the changes that their colours would undergo in their numerous forms of representation and the symbolic associations these would carry. This analysis was performed using three different studies.

The results show that colour in dynamic brands does not follow any consistent pattern regarding its application and none of the most common colour harmonies seem to be an obvious strategic preference.

This research provides insights for brand managers to look at how this dynamic positioning can be successfully implemented without affecting recognition whilst establishing or maintaining customer loyalty, and for brand designers and marketers to clarify how brand guidelines will explain the usage of such colourful approaches.

This paper is a contribution to the knowledge of how a traditional visual element such as colour is being combined, deconstructed and reassembled in the context of modern visual identities. Three patterns are identified, and two of them draw attention to the apparent unnecessity of colour consistency and the way this may affect the relevance of colour in transmitting certain meanings.

Agile principles have been widely used in software development team practice since the creation of the Agile Manifesto. Studies have examined variables related to agile principles without systematically considering the relationships among key team, agile methodology, and process variables underlying the agile principles and how these variables jointly influence the achievement of software development agility. In this study, the authors tested a team/methodology–process–agility model that links team variables (team autonomy and team competence) and methodological variable (iterative development) to process variables (communication and collaborative decision-making), which are in turn linked to software development agility (ability to sense, respond and learn).

Survey data from one hundred and sixty software development professionals were analyzed using structural equation modeling methods.

The results support the team/methodology–process–agility model. Process variables (communication and collaborative decision-making) mediated the effects of team (autonomy and competence) and methodological (iterative development) variables on software development agility. In addition, team, methodology and process variables had different effects on the three dimensions of software development agility.

The results contribute to the literature on organizational IT management by establishing a team/methodology–process–agility model that can serve as a basis for developing a core theoretical foundation underlying agile principles and practices. The results also have practical implications for organizations in understanding and managing holistically the different roles that agile methodological, team and process factors play in achieving software development agility.

Chinese gazetteers are one of the most important primary sources for the study of history of Chinese economy, politics, culture, military, and science and technology. Since the very beginning, the Yale East Asia Library has been keen on collecting Chinese gazetteers. However, unlike its peer research libraries in the USA, the Yale East Asia Library had never compiled a catalog or written an article about its gazetteer collection. The purpose of this paper is to systematically review, for the first time, original editions of Chinese gazetteers held in the Yale East Asia Library to reveal the holdings and research value.

The author conducted a survey of original editions of Chinese gazetteers in the Yale East Asia Library by searching the Yale online library catalog and comparing with existing catalogs of Chinese local gazetteers compiled by other research libraries in the USA. The paper focuses on the edition, coverage, rarity and variety of Yale's holdings.

According to the author's findings and preliminary research, Yale holds approximately 337 original Chinese gazetteers. The majority of them is rarely found in other North American research libraries and thus has high research value. They cover almost all provinces and municipalities in China and have a great variety of types.

Although the author tried to use various search strategies to look up in the Yale online library catalog to ensure high retrieval, the results here may not be accurate. Also it is likely that a number of Chinese gazetteers are not recorded in the Yale online library catalog because of backlogs. A physical survey of Chinese gazetteer holdings at Yale and more research need to be done in the future.

This paper is the first of its kind to provide a systematic review of original editions of Chinese gazetteers held in the Yale East Asia Library.

North Korea is moving in the direction of an open market as China did a generation ago. With a substantial population of 22 million, the country has abundant natural resources and an affordable labor force that are attractive to contract manufacturers, importers of retail goods, and contractors of large turnkey projects. North Korea's strategic location in the Far East offers enormous savings in transportation cost for multinational firms wishing to ship goods to Southeast Asia and Europe. Five reasons to do business with North Korea are analyzed in the report.

In distributed adaptive development environments (DADE), a primary concern is that of human communication and knowledge sharing among developers. Developers' task performance will be enhanced when their task needs are aligned with the communication media or technology capabilities of the development environment. What are actual communication needs of developers; and how do we enable developers to self‐assess and select appropriate communication technology for their tasks in the DADE. The purpose of this paper is to investigate and present research based on the developers' needs for communication technologies in the context of DADE.

The authors applied an exploratory qualitative research method to investigate, analyze and integrate survey information sourced from 40 developers, to identify their communication technology needs and, based on this information, the authors then set up a practical tool – communication technologies assessment tool (CTAT) to assist developers in the self‐assessment and selection of appropriate communication technologies for their DADE; and also to share this assessment knowledge with other developers or teams located in various DADEs.

The results of this research suggest that an effective CTAT should be an integral part of the DADE; and a DADE should have a “single source of information” in order to avoid possible communication inconsistencies and ambiguities.

The study results and the resultant CTAT may help developers to make informed choices about the assessment and selection of appropriate communication tools but it may also help communication tools and technology service providers to develop and improve their communication tools based on the identified developers' communication needs.

The Internet contains a rapidly increasing quantity of valuable resources on Asia‐specific information. In view of the vast scope of the Asian countries and the fast proliferation of good sites, this article offers only a sampling of valuable Internet resources as starting points for further exploration. It covers meta sites, electronic articles, library resource pages, and electronic journals and newspapers. The first part of this paper includes the Internet sites of Asian studies, the second part contains selected country resources from China, Hong Kong, Japan, Korea and Taiwan, and the third part presents the leading Asian electronic journals and newspapers. Preference was given to comprehensive sites on countries or regions that have been the focus of recent academic study and research. All the sources are in English and some of them contain bilingual or multilingual versions.

This paper aims to close the gap between the generic concept of knowledge activities (KAs) and implementing them in the context of software engineering organisations concentrating on the non-technical aspects, such as team organisation and practices.

This qualitative research used a questionnaire with practitioners such as software developers and team leads who were asked to provide feedback on a set of team practices and measures typically used in software engineering projects and assess their relation to the activities of acquiring, codifying, storing, maintaining, transferring and creating knowledge. The obtained results were analysed using frequency analysis and further descriptive statistics yielding a matrix linking the investigated team practices and measures to KAs.

Team practices and measures commonly applied in software engineering can be facilitated to trigger particular KAs. While most of these team practices and measures originate from agile methods, they are not restricted to these. A purposeful composition can help in assembling a balanced set of KAs aimed at fostering given knowledge goals in software engineering organisations.

By bridging the communication and terminology gap between knowledge management research and software engineering practitioners, this work lays the foundation for assessing software teams’ knowledge profiles more easily and creating prerequisites for implementing knowledge management by facilitating common practices and measures often already part of their daily work. Hence, overhead can be avoided when implementing knowledge management.

To the best of the authors’ knowledge, this is the first study investigating application and relevance of KAs in the software industry by linking them to practices and measures well-accepted in software engineering, thus providing the necessary vocabulary for the implementation of knowledge management in software development teams.