Purpose – The purpose of this paper is to present a mobile robot with an olfactory capability for hazardous site survey. Possible applications include detection of gas leaks and dangerous substances along predefined paths, inspection of pipes in factories, and mine sweeping....

I investigated whether implementing SOP 97-2, the revenue-recognition standardfor the software industry, reduces earnings informativeness. This standard is particularlyimportant for two reasons: First, its provisions coincide with provisions of SAB 101, thecurrent general revenue-recognition...

In designing occupational health and safety (OHS) standards, it is vitally important to determine what kinds of measures are most likely to produce best policy outcomes, influence organisational behaviour and achieve genuine improvements in OHS performance, while being enforceable and able to be...

This research raises a complex of questions about the relationship between the West and its former colonies. Many ex-colonised countries are now emerging as developing or developed economies, yet they are still using the Western accounting systems. We know from the African history that these...