bluuebunny/crossref_metadata_2025_split huggingface dataset:
The differential information content of loss components under a conservative accounting regime
Authors: Hevas Dimosthenis , Siougle Georgia 
Published: March 2011

PurposeThis study aims to test empirically the validity of the accounting valuation model that is based on earnings and book values for loss‐reporting firms under a conservative accounting regime.Design/methodology/approachThe empirical tests are performed by employing returns models on data derived from non‐financial firms listed on the Athens Stock Exchange for the period 1992‐2000.FindingsThe empirical results suggest that there is no unique concept of income, which is applicable, for valuation purposes, in all circumstances. Total income may be the appropriate income concept to use for the valuation of profit reporting firms but not for loss‐reporting ones; for loss‐reporting firms, ordinary income appears to be a more useful concept for valuation purposes. Extraordinary income was also found to be value relevant. Further, different versions of the accounting valuation model appear to be more relevant for different groups of firms (groups defined in terms of various firm characteristics, such as: size, growth opportunities and riskiness.Practical implicationsThe study examines the informational content of the various earnings and loss items in the income statement and provides conclusions that are useful for standard setters, accounting policy makers and market participants.Originality/valueIt provides further evidence on the value relevance of losses, as opposed to that of earnings. It coincides with the development of a new project initiated by the International Accounting Standards Board, i.e. “Reporting Comprehensive Income”, concerning the content of the income statement. The analysis is carried in an accounting environment that adopts only historic cost accounting for the recording and measurement of assets and liabilities, revenues and expenses.
The effects of International Financial Reporting Standards on the notes of auditors
Authors: Vrentzou Eleni 
Published: March 2011

PurposeThis paper attempts to combine the developments in the accounting area with those in the auditing area. More specifically, it presents the effects of International Accounting Standards (IAS) on the auditor findings and report.Design/methodology/approachInternational Standards on Auditing (ISA) are revised in order to be accepted by the European Union as the common and formal auditing standards of the member states. The introduction of IAS has been one of the most significant developments in the history of the financial statements preparation and presentation. The effects of the application of these standards are present both on the valuation of the firm and on the presentation of its “true and fair view”. An extended analysis of the financial statements and the auditor reports is conducted.FindingsThe effects of International Financial Reporting Standards (IFRS) on the auditor reports and notes, for the first two years of their formal application, are analyzed. It is realized that the auditor notes and the equity adjustments they propose are positively related to the notes that accompany financial statements before the application of IFRS, whereas they are negatively related to the explanatory notes imposed by IFRS. The different role of the company's notes before and after the application of IFRS and the relevant change of the auditor notes are further examined.Originality/valueMost of the research focuses on the accounting effects of IFRS. In this study, it is attempted to combine the developments in the accounting area with the developments in the auditing area. ISA are revised in order to be accepted by the European Union as the common and formal auditing standards of the member states. Much research is being developed in this area, although the data available are yet very limited. Most of the research focus is on the accounting effects of IFRS.
Individual stock market risk and price valuation: the case of Titan S.A.
Authors: Maniatis Paraschos 
Published: March 2011

PurposeThe purpose of this study is twofold: to test the hypothesis that the closing prices of Titan S.A. stock can be approximated by a random walk; and to valuate the risk associated to this stock. The first question is equivalent to the efficient market hypothesis (EMH) and, therefore, to the predictability of stock's closing price. The second question follows the first in a natural way, since stock's predictability and risk are in an inverse relationship.Design/methodology/approachThe paper investigates the existence of unit roots in the stock and in all stock index, in the lines of Dicky‐Fuller modeling. It then investigates the stock's risk focusing the interest in the behavior of the time series volatility under the hypothesis that they can be described by an autoregressive scheme. Finally, it looks at the relationship between stock returns and market returns in the lines of the market model.FindingsThe study concludes that although the predictability of the stock returns is impossible, the risk associated with the stock can to some extent be statistically rationalised.Originality/valueThe paper's value lies in looking into the probability that if the EMH is even approximately true, accepting above‐average risks is the only way to obtain better‐than‐average returns.
Seasoned equity offerings: stock market liquidity and duration of the completion cycle
Authors: Palkar Darshana D. , Tripathy Niranjan 
Published: March 2011

PurposeShort‐term cash need plays a critical role in equity issuance decisions. Consequently, the ease with which a seasoned equity offer (SEO) is completed can have a direct effect on the cost of raising equity. The purpose of this paper is to examine whether liquidity is likely to affect the ease with which an offer is completed, as proxied by the length of the offer.Design/methodology/approachThis study uses multiple regression analysis to establish the link between liquidity and the duration of the SEO completion cycle. To provide support to the findings, event study methodology is employed to study the abnormal volume turnover during the pre‐SEO announcement period for firms with shorter and longer registration periods.FindingsThe paper finds that firms with greater liquidity come to market sooner. The results indicate a small yet significant effect of liquidity on the duration of the SEO completion cycle. There is also evidence that lower pre‐announcement period volume turnover is associated with a longer registration period – which has some implications for issuance costs. The results are robust to the inclusion of industry or firm effects, use of different regression specifications, and application of alternative liquidity measures.Originality/valueThis paper belongs to the growing literature that examines the link between liquidity and the firm's equity issuance costs. It adds to the literature by: examining the determinants of the time it takes to complete an offering; providing the evidence that liquidity may affect the ease with which investment bankers place new shares; and presenting the evidence using newer measures of liquidity based on low‐frequency data.
Overhead scanners: reports from the field
Authors: DeRidder Jody L. 
Published: March 2011

PurposeThe purpose of this research is to gather information about user experiences with overhead scanners, in order to better inform purchasing decisions.Design/methodology/approachThe method of obtaining information was a survey, publicized via several listservs frequented by higher education digitization personnel, and available for four months in 2010. Participants were asked to identify their scanner, rate the extent to which they would recommend it, and describe usage patterns, speed, problems they encountered with hardware and software, and also what they like about their scanner.FindingsIn total, 52 respondents described 71 scanners covering 19 different brands (30 models, two unspecified). The number of complaint entries for hardware and software were even, with 39 responses for each (55 per cent). When asked to what extent the respondent would recommend the product, 30 per cent (21 respondents) would highly recommend their scanner (“Yes, it's great!”), 39 per cent (28 respondents) said “Yes, it's pretty good”, 25 per cent (18 respondents) would only possibly recommend it, with caveats, and 6 per cent of respondents (four) would not recommend their scanner at all.Research limitations/implicationsOnly 52 respondents participated in the study, reporting on a wide variety of models and brands. Five brands accounted for 69 per cent of the responses, so the quantity of responses per brand or model was far from equivalent, which is a severe weakness in terms of generalization of findings. The survey was heavily designed for open‐ended responses, which are not easily quantifiable. Follow‐up surveys should be designed to capture more easily quantifiable results, and, if possible, a larger and roughly equivalent number of responses for each model included.Practical implicationsResults of the survey will provide potential purchasers of overhead scanners with information that will assist them in making informed decisions and avoid expensive mistakes.Social implicationsThis paper gathers reports about the performance of a wide variety of overhead scanners in the field, which will help inform purchasing decisions in the immediate future.Originality/valueThis paper gathers reports about the performance of a wide variety of overhead scanners in the field, which will help inform purchasing decisions in the immediate future.
Technology on demand
Authors: Hahn Jim , Mestre Lori , Ward David , Avery Susan 
Published: March 2011

PurposeThe purpose of this paper is to provide an overview of the implementation process one academic library used to create a loanable technology program to address student needs for multiple technologies that support and facilitate assignments and other projects, including an increasing number that are multimodal.Design/methodology/approachThis is a case study utilizing focus groups and management data to detail best practices for implementing and maintaining a loanable technology program.FindingsPreliminary results indicate that this program provides value to students and coursework, as well as justifying creating a budget line to support further program development. Implementing a loanable technology program requires additional strategies for policies and procedures related to acquisition, budget allocation, processing, cataloging, check‐out, replacement, and security of the equipment, as well as marketing the service. Findability and equitable student access to loanable technology are also discussed.Research limitations/implicationsAn extensive programmatic evaluation method has yet to be put into place to assess the impact of this program. Suggestions for improvements in the program are included.Practical implicationsThe process and strategies described in this paper can be replicated by other institutions that are interested in creating a loanable technology program.Originality/valueAlthough many institutions provide some loanable technology, there is little written that documents decisions made that lead to a successful, robust, and sustainable program.
The University of Michigan Library Espresso Book Machine experience
Authors: Geitgey Terri 
Published: March 2011

PurposeThe purpose of this paper is to describe one university library's use of the Espresso Book Machine® (EBM), an innovative publishing technology that provides new options for matching content delivery to user needs. The paper aims to provide insight into the University of Michigan Library's experience with version 1.5 of this patented, integrated machine that automates the printing, binding, and trimming of softcover books from digital files.Design/methodology/approachThe paper describes the machine's technology, the Library's impetus for purchase, services currently offered and plans for future uses, as well as advantages and challenges of owning a machine.FindingsAlthough relatively new and still undergoing refinement, the Espresso Book Machine® technology can add value to library services by providing high quality, cost‐effective print options not otherwise available to the campus community and beyond. Specific advantages include speed, flexibility, access to networked content, and low‐cost output. Improvements by On Demand Books to the search and display capabilities of the EspressNet catalog will be needed in order to maximize the catalog's usefulness.Research limitations/implicationsApart from a brief discussion of a paper published about the University of Utah's Marriott Library experience, this paper does not include a survey or report of other EBM‐owning institutions and ways in which the machines are being used at those locations. Experiences may vary among EBM owners based on a number of factors.Originality/valueOther academic institutions considering the purchase of an EBM may benefit from an in‐depth report of the University of Michigan's experience.
The Espresso Book Machine: a change agent for libraries
Authors: Arlitsch Kenning 
Published: March 2011

PurposeThe purpose of this paper is to examine the disruptive implications of the Espresso Book Machine on library user services, collection development, and special collections.Design/methodology/approachThe approach takes into account various published articles and online statements to help articulate and support the arguments.FindingsLibrary users can derive immediate benefit from a machine that prints books for them in only a few minutes. The EBM's impact on collection development in libraries may change a decades‐old model of speculative buying to one of buying on demand. The EBM can also help libraries bring high‐quality facsimiles of their unique special collections books to the public, and perhaps even generate a revenue stream that might offset costs.Originality/valueThis is an original article that draws on other published and unpublished research and opinion articles.
Hardware in libraries: making informed choices
Authors: Nicholson Shawn W. , Peiffer Richard , Shaw John D. 
Published: March 2011

PurposeThe purpose of this paper is to report on the selection process for the new scanner and issues with its installation. Production scanning acts as a frame to explain why the new scanner is interesting and how it is being used.Design/methodology/approachThis paper employs the descriptive case study method. The case is the selection of a planetary digital scanner for a unit within an academic Library in the USA.FindingsThe choice of a capture device is the most important decision a library or archive makes because it determines the maximum quality that can be achieved regardless of the other components of the system. Possessing expertise to parse technical details is a rarefied space.Practical implicationsThis paper seeks to help inform the choices of those deciding to purchase new hardware.Originality/valueThis paper provides librarians with a basis on which to assess potential adoption decisions for a large‐format scanner and to learn from the experiences of others.
Library classroom renovated as an active learning classroom
Authors: Soderdahl Paul A. 
Published: March 2011

PurposeSeveral books and articles about learning space design have recently been published, giving much needed attention to new types of informal learning spaces such as the library commons. This paper aims to address this issue.Design/methodology/approachThis paper describes the redesign of a formal learning space: the general assignment classroom. In 2010, one of the University of Iowa's Main Library classrooms was converted to an “active learning” space. The library location was selected as home for this prototype TILE classroom – Transform, Interact, Learn, Engage. The university's goal is to create similar spaces in a variety of sizes and configurations across campus.FindingsThe classroom is technologically rich, but was designed first and foremost for its pedagogical potential in fostering engaged learning. Ease of use was a primary focus, allowing the technology to fade into the background. Early adopters participated in a faculty institute on active learning and were provided with institutional support for reworking their classes to make them more learning‐centric. The configuration of the room and the focus on active learning enabled support for larger class sizes, while retaining the intimacy and active participation of a small discussion group.Originality/valueThe TILE classroom is one strategy in the institution's overall goal of improving student learning, increasing undergraduate retention, and psychologically shrinking the size of the university.
E‐readers in an academic library setting
Authors: Zimerman Martin 
Published: March 2011

PurposeThe purpose of this paper is to show how e‐book readers are used in an academic library setting.Design/methodology/approachThe approach takes the form of a literature review and e‐mail survey to academic library administrators.FindingsAlthough the survey sample responding was not large, it was felt that it represented a microcosm of intelligent academic library administrators that might be involved in the eventual decision‐making process to acquire these devices for their libraries.Research limitations/implicationsIt would have been better if the sampling were larger. It would also have been beneficial to get a sample involving students and faculty.Practical implicationsThis is an interesting technology that has great potential for the future of book publishing and has great academic library possibilities.Social implicationsThis is a possible paradigm shifting event.Originality/valueThis paper shows only the tip of the iceberg. There are much more data shortly yet to come about the novel uses this technology will present to academia.
E‐book utilization among mathematics students of Universiti Putra Malaysia (UPM)
Authors: Letchumanan Malathi , Tarmizi Rohani Ahmad 
Published: March 2011

PurposeThe purpose of this preliminary study is to identify the e‐book utilization habit of postgraduate and undergraduate students from the Mathematics Department of Universiti Putra Malaysia (UPM), and to determine the reasons why students are feeling comfortable or uncomfortable with the e‐book services offered by the library and the role the librarians can play in solving the identified obstacles.Design/methodology/approachA qualitative approach which employs a face‐to‐face interview session was used to collect information on e‐book utilization habit and to capture perception of the e‐book services offered by UPM library.FindingsThis research found that most of the participants use one common e‐book reading habit. Factors such as easy access reduce physical visits to the library and user‐friendly features offer a comfortable platform for the participant to use the mathematics e‐books. However, unreliable service, eye fatigue, lack of manipulability of online features and flaws in the physical design and insufficient e‐book collection cause the participants to feel uncomfortable with the service. Moreover, the role of librarians, publishers and interface designers is perceived to be an important remedy for all the inconvenience incurred.Research limitations/implicationsOnly 70 participants participated in this preliminary study. Furthermore, e‐books from a single publisher (SIAM) were used to collect data from the participants. Hence, the size of the population surveyed and usage of a single mathematics e‐book publisher placed certain limitations on the level of detail in which the data collected could be analysed and summarised.Practical implicationsThe study is important in terms of obtaining a better understanding of e‐book reading habits among mathematics students and the factors that cause them to feel comfortable and frustrated with the e‐book service offered by the library.Originality/valueThis is believed to be the first published study of mathematics students' reading habits and their perception using e‐book in UPM.
Evaluating accessibility features of tutorial creation software
Authors: Wakimoto Diana K. , Soules Aline 
Published: March 2011

PurposeThis paper seeks to compare the accessibility features and ease of use of three tutorial creation products – Camtasia® 6 (by TechSmith®), Captivate® 4 (by Adobe®), and VoiceThread® – to determine which product creates the most accessible tutorials.Design/methodology/approachThe paper tested the accessibility of the tutorials created using Camtasia, Captivate, and VoiceThread against the Voluntary Product Accessibility Template® (VPAT®) criteria. The tests were completed using JAWS®, a screen‐reading software application. Results were compared to determine which product(s) created the most accessible tutorials. The products' ease of use and user manuals were also evaluated.FindingsCamtasia and Captivate exceed VoiceThread in terms of accessibility compliance. In testing the products, the paper concluded that the VPATs were accurate, with minor exceptions. All products provide user manuals and help guides; Camtasia and Captivate have steeper learning curves than VoiceThread.Research limitations/implicationsThis study compares only three of the available tutorial creation products. Accessibility features may change with new versions.Practical implicationsThe results of the evaluation will enable other librarians to make more informed decisions when purchasing and using tutorial creation products.Social implicationsEnsuring accessibility of online resources is everyone's responsibility. This paper will help readers to meet that goal.Originality/valueWhile there are comparison studies of the features of Camtasia, Captivate, and VoiceThread, accessibility features are largely uncovered. This study adds this dimension to the literature, enabling librarians to make more informed decisions when selecting and using these products to create accessible tutorials.
Access to serials: integrating SFX with Evergreen open source ILS
Authors: Liu Guoying , Zheng Huoxin 
Published: March 2011

PurposeThe purpose of this paper is to address the integration of SFX link resolver with Evergreen open source integrated library system (ILS). It also aims to describe a method to incorporate print serials into SFX.Design/methodology/approachA print serials project has been proposed and implemented to integrate print and electronic serials at University of Windsor Leddy Library. It contains two sub‐projects: to incorporate all forms of serials in SFX; and to integrate SFX with the Evergreen library catalogue for serials access. Various issues associated with print serials and open source software were also investigated.FindingsA unified view of print and electronic serials is desired and well received by librarians and patrons. There is no technical difficulty uploading print serials data into SFX, but the process can be time‐consuming and challenging. Open source software is flexible in terms of customization and interoperability with other library systems though it presents challenges to system staff.Originality/valueThis paper has the following contributions: it is the first work on the integration of Evergreen open source ILS and the proprietary link resolver, SFX, in the literature. The issues encountered and their solutions presented in this paper may be applicable to the integration of open source ILSs, such as Evergreen and Koha, with link resolvers or other library systems; and the method described in this paper to facilitate users in accessing all forms of serials may be useful for other institutions having SFX or other link resolver systems.