s the preferred   approach, as it does not cause an unnecessary cluttering of the tab   order. However, it does require more work and awareness by the developer   (who has to manually set ID values). Also, in some scenarios there   simply may not be a next or previous focusable element for a Flash   content.</p>
         </li>
      </ol>
   </section><section class="examples"><h2>Examples</h2>
      <p>The two examples below are shown in the <a href="https://www.w3.org/WAI/WCAG20/Techniques/working-example