bluuebunny/crossref_metadata_2025 huggingface dataset:
Enhanced tunability and electrical properties of barium strontium titanate thin films by gold doping in grains
Authors: Wang Hong-Wen , Nien Siu-Wei , Lee Kuok-Chuan
Published: April 2004

The effect of gold (Au) on the crystallization, dielectric constant, leakage current density, and tunability of dielectric constant of barium strontium titanate (BST) thin films was demonstrated. The leakage current density of BST films is greatly reduced by the Au dopant over a range of biases. The improved tunability of dielectric constant under electrical field for Au-doped BST films was also observed. The distribution of gold inside the BST grains not in the grain boundaries is confirmed by the electron energy loss spectroscopy (EELS) technique of transmission electron microscopy (TEM). The evidence suggested that the gold resides within the lattice of BST and additional internal lattice stresses could be expected in addition to catalysis effect and large electronegativity of gold.
A Facile Approach to Bicyclo[n.2.0]alkan-1-ols: An Overview
Authors: Loughlin Wendy A.
Published: March 2004

Bicyclo[n.2.0]alkan-1-ols are an integral part of various frameworks of natural products. The reaction of the lithium enolates of simple ketones with (±)-phenyl vinyl sulfoxide and the controlled formation of bicyclo[n.2.0]alkan-1-ols was investigated. Facile access to bicyclo[n.2.0]alkan-1-ols (n = 3–6) bearing a bridgehead hydroxyl group was obtained. The ratio of bicyclo[n.2.0]alkan-1-ols (n = 3–6) to alkyated ketone was found to be dependent on enolate reactivity, electrophile conversion, time, reaction temperature, concentration, as well as the stability and steric strain observed in the final bicyclo[n.2.0]alkan-1-ol product.
EDF2: A Density Functional for Predicting Molecular Vibrational Frequencies
Authors: Lin Ching Yeh , George Michael W. , Gill Peter M. W.
Published: March 2004

The majority of calculations of molecular vibrational spectra are based on the harmonic approximation but are compared (usually after empirical scaling) with experimental anharmonic frequencies. Any agreement that is observed in such cases must be attributable to fortuitous cancellation of errors and it would certainly be preferable to develop a more rigorous computational approach. In this paper, we introduce a new density functional model (EDF2) that is explicitly designed to yield accurate harmonic frequencies, and we present numerical results for a wide variety of molecules whose experimental harmonic frequencies are known. The EDF2 model is found to be significantly more accurate than other DFT models and competitive with the computationally expensive CCSD(T) method.
Mutagenic N-Acyloxy-N-alkoxyamides: Probes for Drug - DNA Interactions
Authors: Andrews Luke E. , Banks Tony M. , Bonin Antonio M. , Clay Samuel F. , Gillson Ashley-Mae E. , Glover Stephen A.
Published: March 2004

N-acyloxy-N-alkoxyamides are direct-acting mutagens in Salmonella typhimurium TA100 and react with DNA at N7 of guanine and N3 of adenine. From extensive mutagenicity data a quantitative structure–activity relationship (QSAR) has been derived that predicts activity to be dependent upon hydrophobicity (represented by log P) and stability to chemical reactions (through the pKA value of the leaving carboxylic acid group). Sterically bulky substituents (represented by Taft ES parameters) reduce activity. Deviations from this QSAR highlight structural features that can enhance or impede association of small molecules with DNA. Naphthyl, pyrenyl, and fluorenyl substituents raise activity significantly, possibly through an intercalative effect. The influence of a single sterically bulky tert-butyl group remote from the reactive nitrogen is adequately modelled by the QSAR. However, substrates with two or more such groups show radically reduced activity, most likely through a groove exclusion process. Branching close to the reactive centre strongly reduces activity in line with a steric inhibition of reaction with DNA.
Traffic-based feedback on the web
Authors: Aizen Jonathan , Huttenlocher Daniel , Kleinberg Jon , Novak Antal
Published: April 2004

Usage data at a high-traffic web site can expose information about external events and surges in popularity that may not be accessible solely from analyses of content and link structure. We consider sites that are organized around a set of items available for purchase or download, consider, for example, an e-commerce site or collection of online research papers, and we study a simple indicator of collective user interest in an item, the batting average, defined as the fraction of visits to an item's description that result in an acquisition of that item. We develop a stochastic model for identifying points in time at which an item's batting average experiences significant change. In experiments with usage data from the Internet Archive, we find that such changes often occur in an abrupt, discrete fashion, and that these changes can be closely aligned with events such as the highlighting of an item on the site or the appearance of a link from an active external referrer. In this way, analyzing the dynamics of item popularity at an active web site can help characterize the impact of a range of events taking place both on and off the site.
Tracking evolving communities in large linked networks
Authors: Hopcroft John , Khan Omar , Kulis Brian , Selman Bart
Published: April 2004

We are interested in tracking changes in large-scale data by periodically creating an agglomerative clustering and examining the evolution of clusters (communities) over time. We examine a large real-world data set: the NEC CiteSeer database, a linked network of >250,000 papers. Tracking changes over time requires a clustering algorithm that produces clusters stable under small perturbations of the input data. However, small perturbations of the CiteSeer data lead to significant changes to most of the clusters. One reason for this is that the order in which papers within communities are combined is somewhat arbitrary. However, certain subsets of papers, called natural communities, correspond to real structure in the CiteSeer database and thus appear in any clustering. By identifying the subset of clusters that remain stable under multiple clustering runs, we get the set of natural communities that we can track over time. We demonstrate that such natural communities allow us to identify emerging communities and track temporal changes in the underlying structure of our network data.
Functional expression of a Δ12 fatty acid desaturase gene from spinach in transgenic pigs
Authors: Saeki Kazuhiro , Matsumoto Kazuya , Kinoshita Mikio , Suzuki Iwane , Tasaka Yasushi , Kano Koichiro , Taguchi Yoshitomo , Mikami Koji , Hirabayashi Masumi , Kashiwazaki Naomi , Hosoi Yoshihiko , Murata Norio , Iritani Akira
Published: April 2004

Linoleic acid (18:2n-6) and α-linolenic acid (18:3n-3) are polyunsaturated fatty acids that are essential for mammalian nutrition, because mammals lack the desaturases required for synthesis of Δ12 (n-6) and n-3 fatty acids. Many plants can synthesize these fatty acids and, therefore, to examine the effects of a plant desaturase in mammals, we generated transgenic pigs that carried the
fatty acid desaturation 2
gene for a Δ12 fatty acid desaturase from spinach. Levels of linoleic acid (18:2n-6) in adipocytes that had differentiated
in vitro
from cells derived from the transgenic pigs were ≈10 times higher than those from wild-type pigs. In addition, the white adipose tissue of transgenic pigs contained ≈20% more linoleic acid (18:2n-6) than that of wild-type pigs. These results demonstrate the functional expression of a plant gene for a fatty acid desaturase in mammals, opening up the possibility of modifying the fatty acid composition of products from domestic animals by transgenic technology, using plant genes for fatty acid desaturases.
Infrared spectroscopic investigations on the metallation of terminal alkynes by Zn(OTf)
2
Authors: Fässler Roger , Tomooka Craig S. , Frantz Doug E. , Carreira Erick M.
Published: April 2004

An IR study of terminal acetylenes and Zn(OTf)
2
in the presence of amine bases provides evidence that is consistent with the generation of Zn-acetylides.
Pheromone-induced polarization is dependent on the Fus3p MAPK acting through the formin Bni1p
Authors: Matheos Dina , Metodiev Metodi , Muller Eric , Stone David , Rose Mark D.
Published: April 2004

During mating, budding yeast cells reorient growth toward the highest concentration of pheromone. Bni1p, a formin homologue, is required for this polarized growth by facilitating cortical actin cable assembly. Fus3p, a pheromone-activated MAP kinase, is required for pheromone signaling and cell fusion. We show that Fus3p phosphorylates Bni1p in vitro, and phosphorylation of Bni1p in vivo during the pheromone response is dependent on Fus3p. fus3 mutants exhibited multiple phenotypes similar to bni1 mutants, including defects in actin and cell polarization, as well as Kar9p and cytoplasmic microtubule localization. Disruption of the interaction between Fus3p and the receptor-associated Gα subunit caused similar mutant phenotypes. After pheromone treatment, Bni1p-GFP and Spa2p failed to localize to the cortex of fus3 mutants, and cell wall growth became completely unpolarized. Bni1p overexpression suppressed the actin assembly, cell polarization, and cell fusion defects. These data suggest a model wherein activated Fus3p is recruited back to the cortex, where it activates Bni1p to promote polarization and cell fusion.
Pelican: pedigree editor for linkage computer analysis
Authors: Dudbridge Frank , Carver Tim , Williams Gary W.
Published: April 2004

Summary: Linkage analysis software requires an input text file that describes the structure of the pedigrees to be analysed. Manual creation of these files is tedious and error-prone, and a graphical input tool is desirable. This is currently only available in commercial packages that include much greater functionality. We have therefore developed Pelican, a lightweight graphical pedigree editor for rapid construction of linkage pedigree files and diagrams.

Availability: The software runs on any Java-enabled machine (version 1.2 or higher). A Java Web Start launch, class files, a demonstration applet, source code and documentation are freely available at http://www.rfcgr.mrc.ac.uk/Software/PELICAN/
INCA: synonymous codon usage analysis and clustering by means of self-organizing map
Authors: Supek Fran , Vlahoviček Kristian
Published: April 2004

Summary: INteractive Codon usage Analysis (INCA) provides an array of features useful in analysis of synonymous codon usage in whole genomes. In addition to computing codon frequencies and several usage indices, such as ‘codon bias’, effective Nc and CAI, the primary strength of INCA has numerous options for the interactive graphical display of calculated values, thus allowing visual detection of various trends in codon usage. Finally, INCA includes a specific unsupervised neural network algorithm, the self-organizing map, used for gene clustering according to the preferred utilization of codons.

Availability: INCA is available for the Win32 platform and is free of charge for academic use. For details, visit the web page http://www.bioinfo-hr.org/inca or contact the author directly.

Supplementary information: Software is accompanied with a user manual and a short tutorial.
Measurement, management and the digital library
Authors: Barton Jane
Published: March 2004

While the need for meaningful assessment of traditional library services is well established, the development of metrics and standards for performance measurement in the digital library is less well advanced – it is fair to say that proven approaches to the assessment of the digital library are still relatively new. However, progress has been made through initiatives such as the ARL Statistics and Measurement Program and projects such as the EQUINOX project, COUNTER, the ARL's LIBQUAL+initiative, the JUBILEE project, and most recently the eVALUEd project. Currently, we are at a stage where the evaluative tools are available to present a library's traditional and digital contributions to the strategic aims of its parent institution in a coherent and effective fashion. Nevertheless, for such performance assessment to fulfil its potential as a management tool, it must be embedded within the management culture of the library and its parent organisation.
Finding the evidence for therapeutic PICO questions on four electronic resources
Authors: Gu Ping , Dyserinck Heleen , Loep Marjan , Frijns José
Published: March 2004

The aim of this article is to clarify for users the differences between the information resources Cochrane Library (online version), SUMSearch, TRIP (Turning Research into Practice) and UpToDate (online version), and to understand fully to what extent these four resources can answer therapeutic PICO (Patient/Population‐Intervention/Exposure‐Comparison‐Outcome) questions. We chose ten therapeutic PICO questions from the text “PDQ Evidence‐Based Principles and Practice” and from some evidence‐based medicine (EBM) related Web sites. We then looked for systematic reviews of randomized controlled trials (RCTs), RCTs, practice guidelines or reviews for them on the four electronic resources, respectively. All the resources are completely appropriate to answer therapeutic questions.
Awareness and use of electronic information resources at the health sciences center of Kuwait University
Authors: ur Rehman Sajjad , Ramzy Vivian
Published: March 2004

Electronic resources are vital, but extremely expensive and medical librarians are genuinely concerned about their effective use. It is a widely held view that low awareness and poor skills are among the primary reasons for their under‐utilization. A questionnaire‐based survey of health professionals affiliated with three teaching faculties of Kuwait University was conducted to find out the nature and extent of use and the reasons of low use of these resources. Responses were received from 70.9 percent of the faculty members. They reported that time constraints, lack of awareness, and low skill levels were among the primary constraints they experienced. A large number of them proposed a variety of measures of formal orientation and training to become more effective users.
People's network libraries: comparative case studies of old and new ICT learning centres
Authors: Schofield Frances , McMenemy David , Henderson Kay
Published: March 2004

The people's network (PN) aims to ensure the provision of free and open access to Information Communication Technologies (ICTs) through public libraries. This paper compares the usage of a PN converted library to an original learning centre. It was found that a wide range of people from different age groups and backgrounds use the ICT facilities. The results also indicated that both libraries had been successful in providing access to ICTs for people who would otherwise have had no access, although the age of the technology available in the more established learning centre had a negative impact on users, and the take‐up of online learning opportunities had not been as prominent as would be expected.
Striking a balance: priorities for research in LIS
Authors: McNicol Sarah , Dalton Pete
Published: March 2004

This paper examines current research activities, and future priorities for research, in the library and information community and describes some of the areas of convergence and divergence between research driven by UK government policy and that driven by practitioners themselves. Information gathered through two fact‐finding research projects, the Research Landscape Project and the Library Practitioner Research project provides the basis of the discussion outlined. The many benefits that library and information science (LIS) research, in particular collaboration between researchers and practitioners, provides are highlighted. The paper concludes that in the diverse LIS community there are various reasons for undertaking research and that the needs of practitioners should be balanced against those of other sections of the research community, such as funders and politicians.
Library anxiety: a decade of empirical research
Authors: Cleveland Alison
Published: March 2004

This paper reviews the major publications by Qun G. Jiao and Anthony J. Onwuegbuzie that chronicles the development of empirical research conducted on the construct of library anxiety among college students in the United States during the past decade. It also examines the sizeable contribution that these two researchers have made to the body of knowledge of this emerging field of study in library and information science. The paper concludes by encouraging more researchers to continue the work of Jiao and Onwuegbuzie by examining further this widespread and pervasive phenomenon.
A vision of the future at TEAM
Authors: Rooks Brian
Published: March 2004

A report on the Total Engineering and Manufacturing (TEAM) exhibition held at the NEC, Birmingham with a focus on vision and optical systems for inspection and measurement. New low cost and high speed smart cameras were introduced by DVT, who was “hidden” away within the Design Engineering Show area of TEAM. All other exhibits described fell within the Inspex exhibition area. Laser tracking for measuring large products was demonstrated by Leica and Faro. The latter company also launched a new small portable measuring arm at the show. Other companies showing portable arms included Romer, who had a new tube measuring systems, and Europac who had a first showing of component recognition software and 3D scanning. DEA Brown & Sharpe also exhibited a portable arm as well as a new CMM laser scanning system.
Sensing technologies bring new features to appliances
Authors: Lenzen Rudi
Published: March 2004

This paper discusses the properties of pressure and inertial sensors and their application to domestic appliances.
High fidelity, physics‐based sensor simulation for military and civil applications
Authors: Blasband Chris , Bleak Jim , Schultz Gus
Published: March 2004

As real‐time, high‐fidelity visual scene simulation has become ubiquitous in the training, modeling and simulation community, a growing need for more than “out‐the‐window” scene simulation has developed. A strong requirement has developed for the ability to simulate the output of different types of sensors, especially electro‐optical (EO), infrared (IR), night vision goggle (NVG) and radar systems. To satisfy the need for advanced sensor simulation, Evans & Sutherland (E&S) has developed a physics‐based, dynamic, real‐time sensor simulation which allows users to model advanced EO, IR and NVG devices that are fully correlated with the “out‐the‐window” visual view. In this paper, the unique sensor simulation capabilities of E&S will be described. A brief description of the physics employed, input and output are presented along with example images.
When are smart sensors smart? An example of an illumination‐adaptive image sensor
Authors: Brajović Vladimir , Kanade Takeo
Published: March 2004

When a sensor device is packaged together with a CPU, it is called a “smart sensor.” The sensors really become smart when the tight integration of sensing and processing results in an adaptive sensing system that can react to environmental conditions and consistently deliver useful measurements to a robotic system even under the harshest of the conditions. We illustrate this point with an example from our recent work on illumination‐adaptive algorithm for dynamic range compression that is well suited for an on‐chip implementation resulting in a truly smart image sensor. Our method decides on the tonal mapping for each pixel based on the signal content in pixel's local neighborhood.
A review of gas sensors employed in electronic nose applications
Authors: Arshak K. , Moore E. , Lyons G.M. , Harris J. , Clifford S.
Published: March 2004

This paper reviews the range of sensors used in electronic nose (e‐nose) systems to date. It outlines the operating principles and fabrication methods of each sensor type as well as the applications in which the different sensors have been utilised. It also outlines the advantages and disadvantages of each sensor for application in a cost‐effective low‐power handheld e‐nose system.
Optical sensing of smoke using a polychromatic LED: combustion material identification using HLS analysis
Authors: Aspey R.A. , Brazier K.J. , Spencer J.W.
Published: March 2004

A multi wavelength optical sensing technique has been tested for monitoring a smoke or aerosol polydispersion so as to allow positive discrimination between types of aerosols or particles. It uses a polychromatic LED and spectral analysis in real‐time via the technique of chromatic modulation which allows a three‐parameter description to characterise spectral interactions due to scattering.
Automated 3D model‐based free‐form object recognition
Authors: Saeed Mian Ajmal , Bennamoun Mohammed , Owens Robyn
Published: March 2004

In this paper, we review the process of “3D modeling” and “model‐based recognition” along with their potential industrial applications. We put a particular emphasis on the case scenario of robot grasp analysis for which 3D model‐based object recognition seems to be a more palpable choice compared with the conventional tactile sensors solutions. We also put a particular emphasis on the main challenges in the areas of 3D modeling and model‐based recognition and give a brief literature review of the latest research that was carried out to respond to these challenges.
Marketing strategy, contextual factors and performance
Authors: Sharma Bishnu
Published: March 2004

This research investigates the degree of emphasis put by the Australian manufacturing industry on marketing strategy, along with other organisational strategies such as research and development (R&D), human resources, technology, operations at the functional level. The study found that the emphasis on marketing strategy had a third place after operations and R&D strategy in the past few years. In terms of its effectiveness, marketing strategy has not been as effective as the operations strategy and the technology strategy. The research also investigates the relationship between marketing strategy and organisational performance. The results suggest that the increase in efforts for the development of new market segments/customers is found to be positively associated with the increase in sales growth in domestic and export markets. It is also found that market forecasting has a positive and significant relationship with the return on total assets while the development of new market segments/customers and market share analysis have a negative and significant relationship. The research extends further to investigate whether the emphasis on marketing strategy differs with contextual factors such as firm size, firm's generic strategy, type of market, firm's life cycle stage, etc. The findings suggest that relatively higher emphasis was placed on the marketing strategy by firms which are large, are involved in consumer goods industry, are involved in exports, have high domestic sales growth, and have adopted a differentiation strategy combined with a cost leadership strategy. In conducting this study, a mail survey was carried out to collect information from manufacturing firms across Australia, and 225 responses were received. This was followed by an on‐site interview of some of the senior managers of manufacturing firms in Adelaide, Melbourne and Sydney.
The design, implementation and monitoring of a CRM programme: a case study
Authors: Lindgreen Adam
Published: March 2004

Few published empirical studies have examined the design, implementation, and monitoring of customer relationship management (CRM) programmes at a practical level. The article develops a single embedded case study on Dagbladet Børsen (http://www.borsen.dk), the largest publisher of business‐related materials in Scandinavia. The article first introduces the reader to the philosophy behind CRM. Following that, it considers key areas of a four‐year long CRM programme and offer insights into the procedure that has been developed by SJP (http://www.sjp.dk), the consulting firm that was brought in to assist. The procedure is organized around eight areas: commitment of senior management, situation report, analysis, strategy formulation, implementation, management development, employee involvement, and evaluation of loyalty‐building processes. Over the four‐year long CRM programme, Dagbladet Børsen increased its newspaper circulation by 40 per cent and advertising revenue by 50 per cent, while total revenue more than doubled.
Analysing competitors' online persuasive themes with text mining
Authors: Leong Elaine K.F. , Ewing Michael T. , Pitt Leyland F.
Published: March 2004

Information is power. Cliché, but true. The Internet has simultaneously empowered individuals. Prospects can click, choose and control their online interactions. For organisations, the pendulum has swung in the opposite direction. They face more competition and are overloaded with more information than ever before. Manual tracking and processing of competitor activity are tedious, inaccurate, and rapidly outdated. Technology has created the “problem”, and technology can offer potential solutions. This study explores the use of text mining technology to analyse competitors' online promotional text messages. To examine its potential applications, a text mining analysis is applied to top educational sites in the USA. How their Web content is positioned relative to their competitors is analysed and discussed.
Company price tag shifts caused by new CEOs
Authors: Clark A. Bruce
Published: March 2004

Because conventional financial reporting failed to prevent savings and loans crisis of 1988, the market value concept became popular. To see if CEO changes affect “how much companies are worth if sold” Fortune 500 corporations were examined from 1997 to 2002. The findings show that companies with CEO changes see significant market value drops during the year of and especially year after CEO changes (i.e. when compared to benchmark) due to asset “write‐downs”. Yet, while there are no differences in market value shifts for the CEO change versus benchmark companies during the second and third years after CEO changes, asset reductions by new CEOs take place during their first and second years. The results suggest that executives looking for bargains on assets should target competitors with recent CEO changes, and new CEOs in their zeal to get clean slates should carefully liquidate “questionably productive” assets to prevent hostile takeovers.
Have it your way: consumer attitudes toward personalized marketing
Authors: Goldsmith Ronald E. , Freiden Jon B.
Published: March 2004

An emerging new strategic approach is termed “mass customization” or “personalization” whereby elements of the marketing mix are individualized for each customer. This paper describes an empirical study in which 608 adult US consumers were interviewed with regard to their experiences with and attitudes toward mass customized products. The principal findings were that attitudes toward mass customization were generally positive, nearly half reported buying a personalized product, these buyers were very satisfied with their purchase, and the most likely buyers of this type of product tend to be younger, more well educated consumers, with higher than average incomes. Managerial, theoretical, and methodological implications of these findings are discussed.
Rethinking the management of information in the strategic monitoring of public policies by agencies
Authors: Rochet Claude
Published: April 2004

The 2001 reform of the France basic law on financial legislation defines a new framework for the monitoring of public policies based on the evaluation of outputs and outcomes rather than resources allocations through a classical budgeting process. A new monitoring process is under design, based on the balanced scorecard method, aiming at achieving consistency between three levels. The reliability of these processes depends on the management of flows of strategic information. According to the double‐loop organizational learning theory, the single loop learning deals with the management of the policy by the agency and answers the question “Are things getting done right and delivering the expected outputs?”. Double loop learning deals with the gap between outputs and outcomes and answers the question “Are we doing the right things?”, implying the revision of the governing variables themselves. Informations flows and measurement systems are in those cases very different. The paper is based on a survey carried out within the French administration in 2001 on the management of public policies by agencies. Comparing the current perspectives with the state of the art, analyzing case studies, the paper draws the future directions for the management of information in the strategic management of public policies and agencies.
Developing a wireless reference model for interpreting complexity in wireless projects
Authors: Olla Phillip , Atkinson Chris
Published: April 2004

Mobile Internet applications on ubiquitous mobile networks allows real‐time, anywhere, anytime connectivity to services. Owing to its scalability and potential cost savings, mobile communication is being increasingly applied in the business and consumer communities to create innovative data and voice application, which run over the Internet infrastructure. This paper describes the findings from a case study at an organisation that integrated mobile applications developed by third party developers. This paper presents a five dimensional reference model that provides a measure of project complexity for mobile systems development. This reference model aims to incorporate the unique context of mobile systems projects to: improve skills‐task allocation, allow more accurate development costing and improve project management performance on complex projects.
Interaction between compulsory and voluntary disclosure in Saudi Arabian corporate annual reports
Authors: Al‐Razeen Abdulrahman , Karbhari Yusuf
Published: March 2004

This study investigates the interaction between the compulsory and voluntary disclosures in the annual reports of Saudi Arabian companies. The sample comprises both listed and non‐listed companies. The data were analyzed by constructing three separate disclosure indices relating to mandatory disclosure, voluntary disclosure that closely relates to mandatory disclosure and voluntary disclosure that is not closely related to mandatory disclosure. The results reveal that there is a significant, positive correlation between mandatory disclosure and voluntary disclosure related to the mandatory disclosure index. The study also reports a correlation between voluntary disclosure and the other two indices is found to be weak and insignificant. These weak relationships suggest an absence of effective co‐ordination between the parties involved in preparing the annual report. The analysis also reveals no clear pattern of relationships to exist between mandatory disclosure and the types of disclosure in the different industrial sectors examined in this study. The non‐correlation between these groups of disclosure may suggest low co‐ordination between the board of directors and the management in writing parts of the annual report.
Dual reforms
Authors: Yakhou Mehenna , Dorweiler Vernon P.
Published: March 2004

Adopting the Sarbanes‐Oxley Act has provided impetus to reforming corporate accounting and corporate governance. Implementation of this legislation is so broad as to move from mere statutory compliance, to provide authority for changes in the professions of accountants and corporate officers and corporate counsel. This paper describes effects of the Sarbanes‐Oxley Act (Public Law No. 107‐204, Sec. 1‐1107) on the principal management and control functions of the business environment.
Internal auditors’ role and authority
Authors: Van Peursem Karen
Published: March 2004

In this study, internal auditors are asked to come to a view on whether functions they perform in connection with internal audit engagements are essential, and to what degree. Inspired by Burns, Greenspan and Hartwell’s concept of the true professional, there is an underlying interest in determining whether, and under what circumstances, internal auditors’ enjoy the authority over and independence from management that we might expect of a professional. The findings emerge from a survey of New Zealand auditors, all of whom are IIA branch members. A 73 per cent response rate is achieved over the original and follow‐up survey. A factor analysis identifies converging issues, and t‐tests isolate responses by employment status, disciplinary background, experience, and audit charter existence. The findings suggest that characteristics of a “true” profession exist but do not dominate. Significantly, and as subgroups, public practice and experienced auditors may enjoy greater influence over management, and accountancy‐trained auditors may enjoy greater status owing to the “mystique” of their activities. Comments from the internal auditors shed further light on these results. Conclusions point to further avenues for research.
The US General Accounting Office
Authors: Pomeranz Felix
Published: March 2004

The General Accounting Office (GAO) has been Congress’ long‐serving auditor, issuing reports designed to improve the operations of government agencies and to enhance their cost effectiveness. In order to do this effectively, it must have unrestricted access to records. The GAO, in response to a request from two congressmen, sought access to records and names of attendees at an energy planning group meeting held in 2001. Access was denied by Vice President Cheney. The GAO then brought a suit to secure access. The suit was dismissed by District Circuit Judge Bates and the Comptroller General decided not to appeal. At this time the GAO's continuation as a super audit agency appeared highly uncertain, resulting in an emasculation of Congress’s powers.
Corporate reporting on the Internet
Authors: Fisher Richard , Oyelere Peter , Laswad Fawzi
Published: March 2004

The use of the Internet for financial reporting creates unique opportunities and challenges for the auditing profession. This exploratory study identifies the key audit implications of Internet financial reporting through a comprehensive review of the academic and professional literature. Further, the study analyses the contents of all listed company Websites in New Zealand to assess the nature and extent of current audit‐related Web practices. The relatively high degree of similarity between New Zealand's auditing standards and those of other jurisdictions (e.g. International Standards of Auditing and auditing standards in countries such as the UK, Australia and the USA) contributes towards the international generalisability of the content analysis. The literature review highlighted issues relating to the auditor's role and responsibilities, the audit report, and audit procedures. The results of the content analysis of auditor Web‐related practices reveal several significant concerns for the auditing profession in relation to the presentation, context, and content of the audit report in a Web‐based environment.
Creative accounting in small advancing countries
Authors: Baralexis Spyros
Published: March 2004

The great majority of the studies conducted on the problem of creative accounting concerns large countries with developed capital markets. Their results are not necessarily applicable to small countries that have a different setting. Thus, this opinion study investigates why, how, to what extent, and in what direction earnings management is practised in Greece. The results obtained indicate that, despite the detailed accounting regulation, creative accounting is practised in Greece frequently, especially the legitimate one, and to a considerable extent (i.e. around 25 per cent of pre‐managed earnings). The schemes employed and several of the motives for earnings management are pertinent to the Greek setting. As for the direction of earnings management, the large companies overstate profit, the overriding motive being the demand for external financing, while the small companies understate profit in order to reduce income taxes. These findings have important implications for the users of Greek accounts, especially for investors, auditors and regulators.
Going concern prediction using data mining techniques
Authors: Chye Koh Hian , Kee Low Chan
Published: March 2004

Going concern is a fundamental concept in accounting and auditing and the assessment of a firm's going concern status is not an easy task. Several going concern prediction models based on statistical methods to assist auditors have been suggested in the literature. This study explores and compares the usefulness of neural networks, decision trees and logistic regression in predicting a firm's going concern status. The sample data comprise financial ratios for 165 going concerns and 165 matched non‐going concerns. The classification results indicate the potential usefulness of data mining techniques in a going concern prediction context. Further, the decision tree going concern prediction model outperforms the logistic regression and neural network models. Data mining techniques such as neural networks and decision trees are powerful for analysing complex non‐linear and interaction relationships, and hence can supplement and complement traditional statistical methods in constructing going concern prediction models.
From rescue to long‐term maintenance: preservation as a core function in the management of digital assets
Authors: Inês Cordeiro Maria
Published: March 2004

Digital preservation is currently a major concern for the information management, technological and scientific communities in all domains. It is also critical at the organisational level, with special pressure for all institutions with a responsibility for preservation, such as libraries and archives. This paper provides a brief overview of the main issues in digital preservation, highlighting current research and standards efforts.
Digital preservation in practice: the e‐Depot at the Koninklijke Bibliotheek
Authors: Oltmans Erik , van Wijngaarden Hilde
Published: March 2004

Digital publishing is causing publishers, research institutions and libraries to develop new policies, new business models and new infrastructures and techniques. A major problem is that, at the same rate at which our world is becoming digital, digital information is threatened. New types of hardware, computer applications and file formats supersede each other, making our recorded digital information inaccessible in the long‐term. The Koninklijke Bibliotheek (KB) has jointly with IBM developed a standard‐based deposit system (the e‐Depot) and signed archiving agreements with major science publishers for permanent preservation of their digital materials. This paper discusses the fully operational e‐Depot at the KB. It focuses on the data flow of processing the digital publications, and we address the issue of digital preservation in detail, by discussing the use of the universal virtual computer (UVC).
Developing a trusted digital repository: the OCLC experience
Authors: Lawson Dawn , Spies Phyllis B.
Published: March 2004

Describes the background, design and working of a set of tools to catalogue and ingest (import) objects into a digital archive. The toolset had their origin in a collaboration between OCLC and RLG to define the characteristics of a trusted digital repository. The working of the tools is outlined. Their usage by the Connecticut State Library is discussed.
Building a digital preservation archive: tales from the front
Authors: Caplan Priscilla
Published: March 2004

This article describes the evolution of the design of the FCLA digital archive, a preservation repository under development for the libraries of the public universities of Florida. The starting assumptions of the designers were challenged as they moved from theory towards implementation. The logic leading to changes in policy and in preservation strategies is described.
Cyril: expanding the horizons of MARC21
Authors: Jacobs Jane W. , Summers Ed , Ankersen Elizabeth
Published: March 2004

Describes the construction of the author’s Perl program, Cyril, to add vernacular Russian (Cyrillic) characters to existing MARC records. The program takes advantage of the ALA‐LC standards for Romanization to create character mappings that “de‐transliterate” specified MARC fields. The creation of Cyril raises both linguistic and technical issues, which are thoroughly examined. Concludes by considering the implications for cataloging and authority control standards, as we move to a multilingual, multi‐script bibliographic environment.
The MARC standard and encoded archival description
Authors: Carini Peter , Shepherd Kelcy
Published: March 2004

This case study details the evolution of descriptive practices and standards used in the Mount Holyoke College Archives and the Five College Finding Aids Access Project, discusses the relationship of Encoded Archival Description (EAD) and the MARC standard in reference to archival description, and addresses the challenges and opportunities of transferring data from one metadata standard to another. The study demonstrates that greater standardization in archival description allows archivists to respond more effectively to technological change.
After MARC – what then?
Authors: Andresen Leif
Published: March 2004

The article discusses the future of the MARC formats and outlines how future cataloguing practice and bibliographic records might look. Background and basic functionality of the MARC formats are outlined, and it is pointed out that MARC is manifest in several different formats. This is illustrated through a comparison between the MARC21 format and the Danish MARC format “danMARC2”. It is argued that present cataloguing codes and MARC formats are based primarily on the Paris principles and that “functional requirements for bibliographic records” (FRBR) would serve as a more solid and user‐oriented platform for future development of cataloguing codes and formats. Furthermore, it is argued that MARC is a library‐specific format, which results in neither exchange with library external sectors nor inclusion of other texts being facilitated. XML could serve as the technical platform for a model for future registrations, consisting of some core data and different supplements of data necessary for different sectors and purposes.
An introduction to the Metadata Encoding and Transmission Standard (METS)
Authors: Cundiff Morgan V.
Published: March 2004

This article provides an introductory overview of the Metadata Encoding and Transmission Standard, better known as METS. It will be of most use to librarians and technical staff who are encountering METS for the first time. The article contains a brief history of the development of METS, a primer covering the basic structure and content of METS documents, and a discussion of several issues relevant to the implementation and continuing development of METS including object models, extension schemata, and application profiles.
Pulling it all together: use of METS in RLG cultural materials service
Authors: Proffitt Merrilee
Published: March 2004

RLG has used METS for a particular application, that is as a wrapper for structural metadata. When RLG cultural materials was launched, there was no single way to deal with “complex digital objects”. METS provides a standard means of encoding metadata regarding the digital objects represented in RCM, and METS has now been fully integrated into the workflow for this service.
An introduction to the Metadata Object Description Schema (MODS)
Authors: McCallum Sally H.
Published: March 2004

This paper provides an introduction to the Metadata Object Description Schema (MODS), a MARC21 compatible XML schema for descriptive metadata. It explains the requirements that the schema targets and the special features that differentiate it from MARC, such as user‐oriented tags, regrouped data elements, linking, recursion, and accommodations for electronic resources.
Using the Metadata Object Description Schema (MODS) for resource description: guidelines and applications
Authors: Guenther Rebecca S.
Published: March 2004

This paper describes the Metadata Object Description Schema (MODS), its accompanying documentation and some of its applications. It reviews the MODS user guidelines provided by the Library of Congress and how they enable a user of the schema to consistently apply MODS as a metadata scheme. Because the schema itself could not fully document appropriate usage, the guidelines provide element definitions, history, relationships with other elements, usage conventions, and examples. Short descriptions of some MODS applications are given and a more detailed discussion of its use in the Library of Congress’s Minerva project for Web archiving is given.
Whither HTML?
Authors: Wusteman Judith
Published: March 2004

HTML has reinvented itself as an XML application. The working draft of the latest version, XHTML 2.0, is causing controversy due to its lack of backward compatibility and the deprecation – and in some cases disappearance – of some popular tags. But is this commotion distracting us from the big picture of what XHTML has to offer? Where is HTML going? And is it taking the Web community with it?
Delivering customer loyalty schemes in retailing: exploring the employee dimension
Authors: Smith Andrew , Sparks Leigh , Hart Susan , Tzokas Nikos
Published: April 2004

Customer loyalty as a concept is inherently attractive to retail businesses. In many companies however, customer loyalty is operationalised through the activities of an often part‐time and transient workforce. The case illustration presented here, and in particular the analysis of employee responses on issues of loyalty scheme construction and operation, raises two main issues. For any retailer operating a loyalty scheme, these findings raise considerable management implications.
Team‐based discipline: a theoretical framework
Authors: Fitch Judy L. , Ravlin Elizabeth C.
Published: March 2004

This article examines the use of team‐based discipline in performance management, with a view toward incorporating literature on punishment and discipline in the context of team dynamics. Using the Arvey and Jones four‐stage model of discipline as the starting point, the article develops a set of propositions regarding differences between discipline in traditional work designs and team‐based discipline. Stage one involves member observation of the rule infraction. Stage two is team determination – whether to ignore or to punish the transgression. Stage three is the choice of discipline method, and stage four involves the employee's perception of the disciplinary action (as well as the perceptions of teammates). Finally, the article concludes with some suggestions for the effective use of team‐based discipline.
Palliative care teams and management levers
Authors: Davison Graydon
Published: March 2004

This paper is the third in a series that will examine the management of innovation by multidisciplinary patient care teams in palliative care in Australia and reports on the existence and use of organisational levers to enable and influence required characteristic behaviours in the teams. These levers work in concert with organisational capabilities to resource the required behaviours. Interviews with management teams in three Australian palliative care case study organisations confirm the existence and use of organisational levers. It appears that levers are available organisationally and utilised where necessary but fall into three distinct groups, those utilised by any person or group needing them, those utilised more specifically by management teams and those utilised by multidisciplinary patient care teams. It is noted that these groups are dependent on the existence of the levers for the optimisation of their efforts.