bluuebunny/crossref_metadata_2025_split huggingface dataset:
Think culture: Europeana.eu from concept to construction
Authors: Purday Jon 
Published: December 2009

PurposeThe purpose of this paper is to describe the construction of the prototype of Europeana.eu, the cross‐domain cultural heritage portal funded by the European Commission, to look at the political vision behind the project, and examine the user scenarios that informed the build, to detail Europeana's metadata schema and object model, and to give an overview of the new projects that will bring the prototype to full operational service.Design/methodology/approachAs the project to build the prototype ends, this is a narrative of Europeana's genesis, development, launch, and an overview of the scope of future plans.FindingsA cross‐domain, cross‐border cultural heritage site has been successfully created. A total of 4.5 million items across the range of image, video, text and sound formats have been integrated and user interest has proved higher than anticipated.Research limitations/implicationsKey issues have been found to be metadata standards and quality. Usability/searchability of Europeana.eu is only as good as the metadata provided by content owners.Practical implicationsGreater standardisation of metadata across the cultural heritage domain will increase in importance so providers can deliver content to portals and aggregators. Metadata enhancement, both by content providers and by using automated processes, will likewise become a priority.Originality/valueThis is the on‐the‐record account of the building of Europe's digital library, archive and museum.
Conversion of bibliographic records to MARC 21 format
Authors: Rudić Gordana , Surla Dušan 
Published: December 2009

PurposeThe aim of this research is the conversion of the bibliographic records between the following different formats for bibliographic material processing – the YUMARC (which is a variant of the UNIMARC format in which the Serbian BISIS system operates), UNIMARC and MARC 21 format.Design/methodology/approachThe CASE tools that support the information system developing methodology based on the XML technologies are used.FindingsThe result is the specification and implementation of information requirements for the conversion of the bibliographic records created in the BISIS system into the UNIMARC or MARC 21 format.Research limitations/implicationsThe specification of the rules for bibliographic record conversion is not formalized, so the implementation of these rules cannot be done automatically. If the rules could be formalized, then a generator of the programming code could be developed for the implementation of the rules for the bibliographic record conversion.Practical implicationsThe research result is applied for the conversion of the YUMARC bibliographic records in the Library of the Department for Mathematics and Informatics of Novi Sad University. The conversion of the records is made at first into the UNIMARC format and subsequently from the UNIMARC format into the records of the MARC 21 format. The task of conversion of the bibliographic records formed in the BISIS software system in the UNIMARC or the MARC 21 format is solved in that way.Originality/valueThe originality of the work is contained in the application of the XML technologies for the conversion of the bibliographic records between the different bibliographic formats (YUMARC, UNIMARC and MARC 21). For each of the formats an XML schema is formed and record conversion between the different formats is done by the XSLT transformations.
The widely shared definition of e‐Government
Authors: Hu Guangwei , Pan Wenwen , Lu Mingxin , Wang Jie 
Published: December 2009

PurposeThis paper aims to provide details of a study on the widely shared definition of e‐government and to help scholars – especially young scholars – to understand the scope and meaning of the field.Design/methodology/approachFrom 1998‐2007, a ten‐year time‐span, 632 articles from the three world‐leading academic databases, including Wiley InterScience, Elsevier ScienceDirect, and SCI Expanded, were retrieved and 324 were analyzed using CATA software (Concordance 3.20), to identify the vocabulary that was used frequently by e‐government scholars. Then the distinct vocabulary was used to construct the widely shared definition of e‐government.FindingsIn those 324 articles, 57 words generated from the text analysis formed the basis for imputing a widely shared definition of the field of e‐government. The definition was conceptualized by six elements.Research limitations/implicationsTwo limitations of the pool of articles selected may be noted. First, articles were drawn from three leading academic databases in an effort to distinguish e‐government from other fields; but such an approach omitted any consideration of how e‐government definitions varied from different academic fields. Second, because the pool of articles was drawn only from these three, journals excluded by these databases were thus omitted.Originality/valueThe study is unique in that it discusses the definition of e‐government by an exploratory approach. The universal shared definition extracted could serve as either a screen or a magnet for future research. And the methodology could be applied to several academic fields, including administration and management, library and information science, e‐records management, computer science, etc.
Application of information technologies in academic libraries
Authors: Mohsenzadeh Faranak , Isfandyari‐Moghaddam Alireza 
Published: December 2009

PurposeThe main purpose of this investigation is to define the status of the application of information technology in academic libraries located in Kerman, the center and largest city of Kerman Province, Iran, and to understand the problems and difficulties in using information technology in these libraries.Design/methodology/approachThe survey has covered 17 libraries belonging to Shahid Bahonar University, Kerman Medical University and Islamic Azad University. Two kinds of questionnaires were distributed to libraries – one for librarians and the other for library staff. The findings of the survey have been analyzed using SPSS software.FindingsResults show that the level of application of information technology in Kerman academic libraries is acceptable but they should improve their status to match with ever increasing demand for better librarian services at universities; the most important problem and serious difficulty is the lack of educated librarians, which needs a suitable investment and planning; and, although about 70 percent of librarians in Kerman academic libraries have participated in related training courses, the most serious difficulty in using information technology is still the lack of educated librarians.Practical implicationsBased on the research findings, several suggestions for improvements can be made, for example: recruitment of multi‐skilled librarians familiar with information technologies related to the mechanism of work in academic libraries; planning and designing ongoing courses of information technology and related skills; promotion and introduction of various academic library services through compiling and publishing manuals and guides; equipping academic libraries with more information technology facilities; having a special budget for development of information technology infrastructure; overcoming telecommunication barriers and shortcomings to better use of information technology; and mechanization of all academic library departments to provide information services more optimally and speedily.Originality/valueThe research studies the rate of using information technologies in Iran as a developing country. Hopefully, uncovering and understanding some unknowns based on such investigations can help to address the digital divide within universities and countries governing them.
Document supply services enhance access to information resources in Uganda
Authors: Musoke Maria G.N. 
Published: December 2009

PurposeThis paper aims to highlight the development of document supply services in Uganda, and Makerere University in particular, and the role they have played in increasing access to and use of information resources.Design/methodology/approachThe paper presents DSS at different levels and in different formats. Two major levels are discussed: The first is from international sources through collaborations/partnerships with Makerere University to benefit the Makerere University community; while the second type is within Uganda – from Makerere University to benefit other universities, rural institutions and practitioners/extension workers.FindingsImproved document delivery service has played an important role in resource sharing, which has led to increased access and usage of information resources in UgandaOriginality/valueThe paper is of value to librarians and other practising information professionals as well as library school students who may need to develop document supply services to under‐resourced areas and particularly remote regions.
WorldCat Local implementation: the impact on interlibrary loan
Authors: Deardorff Thomas , Nance Heidi 
Published: December 2009

PurposeThe purpose of this paper is to describe the impact of WorldCat Local implementation on interlibrary loan and to suggest some strategies for successful implementation.Design/methodology/approachThe experience of the University of Washington Libraries is described in detail with additional data from other early adopters of WorldCat Local.FindingsThe implementation of WorldCat Local caused a significant increase in the number of interlibrary loan requests, and a change in the type of requests and the demographics of requesters.Originality/valueThe University of Washington Libraries was the first library system to adopt WorldCat Local and now has two years' worth of interlibrary loan data to evaluate. This is the first analysis of those data.
Document supply of grey literature and open access: an update
Authors: Schöpfel Joachim , Prost Hélène 
Published: December 2009

PurposeThis paper seeks to investigate the impact of the open archive initiative on the document supply of grey literature.Design/methodology/approachThe article is based on a comparative survey of five major scientific and technical information centres: The British Library (UK), CISTI (Canada), INIST‐CNRS (France), KISTI (South Korea), and TIB Hannover (Germany).FindingsAll major document suppliers are quite deeply involved in the open archive movement, and this involvement has an obvious impact on the policy of acquisition, archiving and supply of grey literature (dissertations, reports, conferences etc.).Originality/valueThe paper is a follow‐up study of the survey published in 2006.
Borrow Direct: a decade of a sustained quality book‐lending service
Authors: Nitecki Danuta A. , Jones Carol , Barnett Jeffrey 
Published: December 2009

PurposeThis paper aims to describe the development and operation of an unmediated book‐lending service between seven academic libraries in the USA.Design/methodology/approachThe approach is descriptive and analytical.FindingsIt was found that, after a decade of operations, Borrow Direct continues to be a successful service.Originality/valueThe paper offers insights that may be of value to other groups exploring ways to lower costs, improve service quality, and respond to continuing demand for books not available locally.
Interlending and document supply: a review of the recent literature: 69
Authors: McGrath Mike 
Published: December 2009

PurposeThis paper aims to provide a review of the most recent literature concerning document supply and related matters.Design/methodology/approachThe approach is based on the reading of over 150 journals as well as monographs, reports and websites.FindingsThe ups and downs of document supply activity are noted this quarter. Clearly there is still great potential in the lending of returnables and for excellent services backed up by good marketing. The scholarly communication system comes under intense scrutiny in the literature. Technological change is perceived to be accelerating but the hybrid library will always be present. Open access continues to develop rapidly but its direction and potential continue to divide the profession. Increasing concerns continue to be expressed about the monopolistic implications of Google and there are some stout counter‐arguments. All now depends on the legal judgment to be made in the Autumn.Originality/valueThe paper is a useful source of information for librarians and others interested in document supply and related matters.
The British Library newspaper collections and future strategy
Authors: Fleming Patrick , King Edmund 
Published: December 2009

PurposeThis paper aims to describe the history and current plans for the newspaper collections of the British Library.Design/methodology/approachThe Library will create more access to its older collections, via mass digitisation of texts. The Library is seeking to work with UK newspaper publishers to secure the ingest of “born digital” newspapers, to present issues of recent newspapers to users in library reading rooms. Digitised newspapers will be taken into the Library's digital library storage system being developed for all types of digital materials that the Library is acquiring in growing quantities. There are plans to move the existing collections from Colindale to a new storage facility at its Boston Spa site, to ensure controlled environmental conditions for the original printed newspapers.FindingsIt was found that the British Library is investing in the future in order to improve access to a vital part of its collections.Originality/valueThis is one of the few published articles on how a national library deals with the massive task of providing access to newspapers.
Do investors perceive the going‐concern opinion as useful for pricing stocks?
Authors: O'Reilly Dennis M. 
Published: December 2009

PurposeThe purpose of this paper is to conduct an experiment to examine whether investors view the going‐concern opinion as providing information that is useful in valuing companies' stocks. Prior research on this issue using archival data has produced mixed results.Design/methodology/approachAn experiment is conducted with financial analysts in which the auditor's opinion and the opinion of industry specialists (proxy for market expectations) are manipulated. Participants estimated the stock price of a fictional company both before and after the issuance of an auditor's opinion.FindingsThe results strongly support the hypothesis that investors perceive the going‐concern opinion as relevant for valuing a company's common stock. Furthermore, the participants viewed the going‐concern opinion as relevant even when the report confirmed prior market expectations.Practical implicationsUsing a controlled setting, the paper finds that investors believe that the auditor's going‐concern opinion contains useful information. This suggests that auditors' judgment regarding client viability is valued by investors. Auditing standards that require an assessment of client viability should remain in place.Originality/valueThis is the first study that uses an experimental approach to examine whether investors view the auditor's going‐concern opinion as relevant to pricing stocks. The use of an experiment is intended to overcome methodological limitations inherent in studies that use archival data.
Assessing the perceptions of the quality of reported earnings in Egypt
Authors: Kamel Hany , Elbanna Said 
Published: December 2009

PurposeThe purpose of this paper is to assess respondents' perceptions of the quality of reported earnings in Egypt. To this end, three main issues are investigated: first, the potential incentives for engagement in earnings manipulation; second, the techniques most frequently used in manipulating earnings; and finally, the actions required to improve the quality of accounting information, including the reported earnings.Design/methodology/approachA total of 16 semi‐structured interviews are conducted in order to uncover any undisclosed issues and to supplement the results provided by a questionnaire survey distributed among three groups of respondents, namely, accounting academics, external auditors, and financial managers.FindingsThe results indicate that the main incentives for manipulating earnings in Egypt are to enhance the chances of obtaining a bank loan; to sustain last year's profit performance; to report profits and to avoid reporting losses; and to achieve high‐share valuation. The results also demonstrate that making inadequate provisions; capitalising rather than expensing expenditures; and overestimating the inventory value are the most frequently used techniques in earnings manipulation.Practical implicationsThe results could be of assistance to Egyptian external auditors and regulators in their attempt to limit the incidence of earnings manipulation.Originality/valueWith a few exceptions, most of the literature on earnings management has been based on the US data. Therefore, research undertaken in a country such as Egypt, where the environment in many respects is different, may reveal a different perception of the quality of reported earnings and help determine how preparers in Egypt can further improve the quality of reported earnings.
National culture effects on groups evaluating internal control
Authors: Sim Marc 
Published: December 2009

PurposeThis paper aims to report the results of a cross‐national cultural experiment on auditors' belief revision when evaluating internal control.Design/methodology/approachHogarth and Einhorn's belief‐adjustment model (BAM) and Hofstede's national culture are employed. Two experimental conditions, created by crossing two levels of audit information: initial (un)favourable (UNFAV‐MODFAV) FAV‐MODFAV information, each followed by additional moderately favourable audit evidence and two levels of national culture dimensions of individualism (Australian auditors) and collectivism (Taiwanese auditors).FindingsConsistent with BAM, the results of the experiment confirm that the evaluation task of internal control is an additive process. Collectivist culture auditors are found to revise their beliefs significantly upwards when encountering UNFAV‐MODFAV compared with FAV‐MODFAV, but not for individualist culture auditors. Collectivist culture auditors also revise their beliefs significantly upwards when they encounter UNFAV‐MODFAV compared with individualist culture auditors who do not revise their beliefs significantly upwards. However, neither collectivist nor individualist culture auditors revise their beliefs significantly upwards when encountering FAV‐MODFAV. Here, the multivariate regression shows that collectivist (individualist) culture auditors are (are not) concerned with “painting a good picture” to keep the client happy.Practical implicationsWith globalisation, the national culture effect makes an important contribution to the disclosure of financial reporting. The findings of the research show that, in evaluating the internal control of an audit client, collectivist culture auditors revise their beliefs more favourably when encountering additional audit evidence which is relatively favourable (UNFAV‐MODFAV) compared with individualist culture auditors. In practice, the implications on auditors' reporting of the internal control (for example, Section 404 of the Sarbanes Oxley Act 2002) regulator need to take into consideration that the national culture of auditors is an important input in assessing control risk. In bridging the gap between research and practice, an urgent need has to be addressed, as it may impair the effectiveness of the audit. The collective culture auditor's concern to keep the client happy may be construed as not being independent.Originality/valueThe paper is the first to employ the BAM and Hofstede's national culture to test auditors of different national cultures in their belief revisions when evaluating the client's internal control.
Factors associated with the adoption of risk‐based internal auditing
Authors: Castanheira Nuno , Lima Rodrigues Lúcia , Craig Russell 
Published: December 2009

PurposeThe purpose of this paper is to analyse company‐specific factors associated with adoption of risk‐based auditing. It seeks to explore the role of internal auditing in enterprise risk management (ERM).Design/methodology/approachFindings are drawn from a questionnaire survey, sent in 2006, to all 96 chief internal auditors who were members of the Institute of Portuguese Internal Auditors.FindingsIn planning an annual schedule of audits, the adoption of a risk‐based approach is statistically significant in international firms (p≤0.05) and companies listed on the Portuguese stock market (p≤0.10). There is a strong (but not significant) association between risk‐based annual audit planning and entities which are private, in the finance sector, and large. In planning each audit engagement, adoption of a risk‐based approach is correlated positively with entity size. Internal auditing is more proactive in the implementation of ERM in smaller organisations, and is more important in the finance industry and the private sector.Practical implicationsA better understanding emerges of factors associated with the adoption of risk‐based auditing, together with an enhanced appreciation of the role of internal auditing in ERM.Originality/valueThe paper reveals the specific characteristics of companies that are associated with the adoption of risk‐based approaches in the internal audit process. It is the first paper published about risk‐based internal auditing in Portugal.
Is the all‐electronic route a sensible option for the modern school library?
Authors: Shenton Andrew K. 
Published: December 2009

PurposeThere is increasing debate concerning the need for libraries within British schools. Many city academies are opening without them and existing schools are considering discarding their collections of paper non‐fiction materials. This paper aims to present a balanced view of the arguments for and against such courses of action.Design/methodology/approachThe paper investigates the issues through the use of a wide range of sources, including books, journal papers, newspaper articles, blog entries and contributions to a recent radio programme.FindingsOstensibly, there are sound reasons for schools shifting information provision towards electronic materials. Paper collections may be seldom consulted and their upkeep is costly, whilst effective use of the web demands that youngsters apply increased critical skills. Nevertheless, traditional libraries serve as an effective model for the organisation of information and offer a training ground for the information skills development. Youngsters can undoubtedly benefit from a hybrid information world. Offering an electronic‐only environment may lead to highly formulaic information‐seeking behaviour and many of the web's weaknesses render it a questionable tool for effective learning. A wholly electronic approach across schools is unlikely to be realised in the near future.Originality/valueWhile the question of whether a traditional library should remain a prerequisite in schools inspires much comment, papers systematically putting the cases “for” and “against” are rare. Here the author draws on his own knowledge and experience, as a scholar and information professional, to present both sides of the argument. The work should be of interest to practitioners and academics alike.