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FURTHER READING -- 4 Face identification -- 4.1 INTRODUCTION -- 4.2 FACE-PROCESSING MODELS -- 4.3 DANGEROUS EVIDENCE: EYEWITNESS IDENTIFICATION -- Researching the factors affecting identification accuracy -- Meta-analytic techniques -- System variables and estimator variables -- Surveys of experts -- 4.4 FACTORS AFFECTING IDENTIFICATION EVIDENCE -- Identification procedures -- Relative versus absolute judgements -- Simultaneous and sequential identification procedures -- 4.5 INFLUENCING POLICY -- The fifth recommendation -- 4.6 THE VIPER PARADE -- 4.7 MAKING FACES: FACIAL COMPOSITE SYSTEMS -- Evaluating first-generation composite systems -- Second-generation composite systems -- The utility of composite systems -- 4.8 WHEN SEEING SHOULD NOT BE BELIEVING: FACING UP TO FRAUD -- SUMMARY -- 5 Working memory and performance limitations -- 5.1 INTRODUCTION -- Working memory -- The Baddeley and Hitch model of working memory -- Individual differences in working memory capacity -- 5.2 WORKING MEMORY AND COMPUTER PROGRAMMING -- Learning programming languages -- Expert programming -- 5.3 WORKING MEMORY AND AIR-TRAFFIC CONTROL -- The role of working memory in the ATC task -- Situation awareness -- Voice communication -- Structural interference in ATC tasks -- 5.4 WORKING MEMORY AND INDUSTRIAL TASKS -- Learning industrial tasks -- Multimedia training formats -- 5.5 WORKING MEMORY AND MENTAL CALCULATION -- The role of working memory in mental calculation -- The contribution of working memory components -- Multiple working memory components -- Working memory and mathematics anxiety -- 5.6 WORKING MEMORY AND HUMAN-COMPUTER INTERACTION -- Working memory errors in human-computer interaction -- Elderly computer users -- Working memory and cognitive engineering in human-computer interaction -- Motor working memory in human-computer interaction -- SUMMARY.

Updated and revised, Accounting Theory helps readers build strong critical thinking skills and a sound theoretical background in order to evaluate accounting practice in today's increasingly global world economy.