bluuebunny/crossref_metadata_2025_split huggingface dataset:
Accountability structures and management relationships of internal audit
Authors: Leung Philomena , Cooper Barry J. , Perera Luckmika 
Published: October 2011

PurposeThe purpose of this study is to examine the accountability structures and the management relationships of internal audit. In particular, related issues such as the predominant internal audit objectives and the related functions, the extent to which internal audit addresses any financial reporting risks and the manner in which internal auditors in Australia perform their tasks, are identified. The study also looks at the extent of compliance with the Institute of Internal Auditors (IIA) Standards.Design/methodology/approachBased on a survey of the chief audit executives in Australia, the study identifies the reporting mechanisms, functions and relationships of internal audit, including the contributions made towards good corporate governance. There is, however, some misalignment between the aspirations of internal auditors and their relationships with management.FindingsWhile internal audit objectives have been established with a focus on controls, risks and governance, the study has highlighted the fact that there is a lack of correlation between the tasks performed by internal auditors and the important internal audit objectives, with the exception of internal control and risks. The results also suggest that internal auditors have been providing an internal consulting and advisory role in matters concerning IT systems, strategic risks and financial issues. If internal auditors are to proactively contribute to good corporate governance, they need to define how, and in what way, this can be done. In regard to corporate governance processes, the results of the research indicate that issues surrounding internal control, risk assessment and management processes are regarded as the key factors for internal audit to contribute to good corporate governance.Originality/valueThis study complements and contributes to the existing literature in providing insights into the evolving role of the internal audit function in terms of accountabilities and relationships with management. It also provides a valuable insight into how the internal audit profession can build upon its inherent strengths and address any apparent areas of concern. This will assist both the profession and policy makers alike, in better understanding and improving the role of the internal audit process.
Risk‐related disclosures by non‐finance companies
Authors: Oliveira Jonas , Lima Rodrigues Lúcia , Craig Russell 
Published: October 2011

PurposeThe purpose of this paper is to assess the risk‐related disclosure (RRD) practices in annual reports for 2005 Portuguese companies in the non‐finance sector.Design/methodology/approachThe paper conducts a content analysis of a sample of 81 companies (42 listed and 39 unlisted). In considering corporate governance effects, the sample is reduced to the 42 listed companies that are required to disclose a corporate governance report.FindingsImplementation of IAS/IFRS and the European Union's Modernisation Directive in 2005 did not affect the quantity and quality of RRD positively. Disclosures are generic, qualitative and backward‐looking. Public visibility (as assessed by size and environmental sensitivity) is a crucial influence in explaining RRD: companies appear to manage their reputation through disclosure of risk‐related information. Agency costs associated with leverage are important influences also. In listed companies, the presence of independent directors improves the level of RRD.Research limitations/implicationsContent analysis does not allow readily for in‐depth qualitative inquiry. The coding instrument is subject to coder bias. Information about risk can be provided in sources other than annual reports. The study is confined to one year/one country and pre‐dates the global financial crisis (GFC) (2008) and the implementation of IFRS 7 (2007).Originality/valueThe results point to the desirability of enhancing accountability by mandating further disclosure of substantive and relevant risk‐related information in company annual reports. The RRD observed are shown to be explained by a confluence of agency theory, legitimacy theory and resources‐based perspectives.
Big box libraries: beyond restocking the shelves with books
Authors: Lesneski Traci 
Published: October 2011

PurposeThe purpose of this paper is to explore the opportunities, implications, and challenges of reusing big box retail stores for library facilities.Design/methodology/approachThe paper's approach is research using the Wal‐Mart Realty database, NCES data on public libraries, and recent research on suburban design issues, as well as first‐hand accounts of successful conversions of big boxes into library facilities.FindingsThe research finds: a parallel between the three key objectives in planning a library facility – location, size, and budget – and the measures used by retailers to determine the presences of a big box retail store in a community; the size of big box retail stores often comparatively relates to the target library size of a community; renovating big boxes is an affordable alternative to building new library facilities; and reuse of big boxes for libraries requires reimagining the structure to convey the identity of the library in the community in order to be truly successful.Research limitations/implicationsThere are few existing examples of big box conversions into library facilities.Practical implicationsThe results encourage communities to explore the option of converting big box retail stores into libraries.Social implicationsConsideration of converting big boxes into library facilities enhances recycling and sustainable design awareness and brings focus to the concept of libraries as community centers.Originality/valueThe stock of empty big box buildings is increasing, at just a time when libraries are looking for ways to expand to accommodate new uses, service styles and user expectations. To date, very few of these buildings have been transformed into vibrant library buildings. This article examines the suitability of the big box for use as a library.
Public libraries and the national minorities of Sweden – results of a national survey
Authors: Hansson Joacim 
Published: October 2011

PurposeThe purpose of the paper is to report the findings of a Swedish national survey study finalised in late 2010. The purpose of the project was to create a picture of Swedish library services directed to the five minority groups defined as “national minorities” in the country: Romani, Sámi, Jews, Tornedalians and Swedish Finns. The study focuses on media, cultural activities, and co‐operation.Design/methodology/approachIn the study, a survey questionnaire was used as the primary method. The questionnaire was sent to all 289 county libraries of Sweden. A total of 181 were returned and used in the study. The theoretical stance is emancipatory in that it takes the position that libraries may play a vital role not only for the social integration of the concerned minority groups, but also for spreading interest in, and understanding of, the unique identities of these groups in the majority society.FindingsThe findings of the study show that Swedish public libraries have very limited services towards the national minority groups in focus. In some cases, like service to the elderly and out‐reach activity, no activity whatsoever could be measured.Originality/valueThe research reported in the article is original in that it is the first time that the services to the national minority groups of Sweden are mapped and measured at a national level. The value of the result is high as it shows major weaknesses in library services and the study provides a good point of departure for developing minority services in Swedish libraries.
Academic libraries – measuring up: assessment and collaboration for student success
Authors: Besara Rachel , Kinsley Kirsten 
Published: October 2011

PurposeThis paper aims to describe how the Florida State University Libraries used assessment data with other campus partners to gain funding and resources for new initiatives. When general funding sources were threatened, alternative funding sources from these campus partners were used to jump‐start new initiatives designed to enhance student success.Design/methodology/approachThis paper is a case study of how assessment data fueled the creation of a new late‐night peer‐tutoring program at the Florida State University Libraries. The three main data conduits that inspired a new tutoring program were: an ethnographic study of undergraduate students, undergraduate courses with high failure/high enrolment/high drop rates, and an environmental scan of existing campus tutoring.FindingsSharing assessment data with key partners can leverage funding and resources for new initiatives.Social implicationsIn hard budgetary times, opportunities for funding and resources may arise when shared values between campus constituencies are met with assessment data. Libraries need to take a leadership role in gathering and sharing those data with other campus constituents in order to place libraries in a strategic position to receive alternative funding for shared initiatives.Originality/valueOther libraries may use this case as a model, sharing their assessment results with the campus community, especially with those campus constituencies where there is a relationship already in place, to garner further support for piloting innovative services.
The academic librarian and the academe
Authors: Mavodza Judith 
Published: October 2011

PurposeThis paper aims to examine the increased lack of clarity about the professional role of academic librarians, and where the future lies in the academic environment during this period of fast information environment change.Design/methodology/approachThe paper takes the form of a literature review and commentary on developments in the area of academic librarianship in a new information environment.FindingsThe profession is finding ways to become equipped and incorporate new technologies into the existing framework of high‐quality information service delivery. As the demands and wishes of end users transform, librarians have sought to re‐define what the library building and services mean to those who use the library. Because the nature of the content librarians work with is dramatically re‐structuring, so the profession is experimenting with new ideas for its capture, organization and delivery.Practical implicationsIt is important for academic librarians to work towards the transformation of their relationship with faculty to emphasize an ability to assist them with integrating information technology and library resources into courses. This is based on collaboration and networking.Originality/valueThe paper reveals that change is happening in a new, increasingly competitive information environment in which the academic library is no longer necessarily the conventional resource of first choice for the academe it exists to serve.
Digital surrogate preservations of manuscripts and Iranian heritage: enhancing research
Authors: Madden Karl , Seifi Leili 
Published: October 2011

PurposeThe purpose of this paper is to provide a general review and historical context for digitization and interdisciplinary research involving digital surrogates of historical Persian manuscripts in the National Library and Archives of Iran and similarly engaged institutions.Design/methodology/approachThe paper explores interdisciplinary aspects of Persian art, poetry, science, and philosophy, as revealed in the scrutiny of digitized manuscripts. It explores the enhancement of Persian, Iranian and Islamic cultural heritage research. It discusses benefits and concerns in conceptual contexts of library and information science literature. It references some manuscript digitization projects involving Islamic heritage, including the HARAM online manuscript service of the National Library and Archives of Iran (NLAI). It addresses issues of availability and access in global contexts.FindingsManuscript digitization, placed in the context of interdisciplinary research, reveals modern correlations to the interdisciplinary nature of ancient Persian arts and sciences — and to the purpose of digitization — as appropriate to an historical continuum of Persian written literacy and traditional Islamic cultural heritage.Practical implicationsFor future contexts of digital global research, research involving many interrelated fields will benefit from use of digital manuscript surrogates. Institutional cooperation will be necessary. The physical conservation of fragile materials also benefits. Historical contexts should be observed, and preserved with the materials.Originality/valueThis paper shows that interdisciplinary research in international universities, libraries, museums, archives, government agencies, and other public institutions uniquely benefits from access to digitized manuscripts. It provides contexts for solving problems of physical manuscript decay and destruction.
QR codes in the library
Authors: Massis Bruce E. 
Published: October 2011

PurposeThe purpose of this column is to examine the use of quick response (QR) codes in libraries and the variety of uses suggest specific uses of this motivating technology for libraries to enhance their own offerings to users with greater potential and possibilities.Design/methodology/approachThe paper takes the form of a literature review and commentary on this topic that has been addressed by colleague institutions.FindingsQR codes are being used in libraries in numerous and creative ways.Originality/valueThe value in addressing this issue is to examine the methods by which libraries are using these codes to address information enhancements regarding available services.
The Open Science: the OAI7 Workshop in Geneva (Switzerland) – June 2011
Authors: Accart Jean‐Philippe 
Published: October 2011

PurposeThe workshop is aimed at those involved in the development of open access (OA) repositories and who can influence the direction of developments either within their institution, their country or at an international level.Design/methodology/approachThe University of Geneva and CERN held the 7th Workshop on Innovations in Scholarly Communication (OAI7) from 22 June 2011 to 24 June 2011 in the beautiful city of Calvin and Rousseau, in the heart of the Alps and close to the worldwide famous Lake of Geneva. It has been several years that the University of Geneva and CERN co‐organized the workshop, which became a “must to be” in the science profession. Some figures: several hundred of the participants coming mostly from Western countries, more than 30 papers and ten tutorials; and some famous sponsors such as UNESCO, SPARC Europe, ExLibris, Microsoft Research and Springer, etc. The OAI7 Workshop followed the successful format of previous workshops mixing practical tutorials, presentations from cutting‐edge projects and research, discussion groups, posters, and an intense social programme to maximise interaction and communication. Previous workshops have built a strong community spirit and the event is a unique opportunity to exchange ideas and contact details with the wide range of people connected to the OA movement. The OAI series of workshops is one of the biggest international meetings in this field and takes place roughly every two years.FindingsOwnership, copyright, cost, new developments, OA publishing, e‐research, data curation, research funding and institutional repositories can all be linked to OA. In this context it makes more sense, can play a bigger role, and eventually become a feature of local scholarship practice.Originality/valueThe paper reports on the findings of the OA17 workshop.
The New Media Consortium Annual Conference, Madison, Wisconsin, June 15‐18, 2011
Authors: Sloan Jane , Denda Kayo 
Published: October 2011

PurposeThe purpose of this paper is to provide a description of the 2011 New Media Consortium Annual Conference that allows readers to appreciate the extent and level of activity that takes place there.Design/methodology/approachThe article is derived from a journalistic eye‐witness and academic participant approach.FindingsProvides information about panels and workshops attended, and recognizes the importance of their multimedia content to media centers and librarianship in the future.Originality/valueThis paper represents the first report of this annual conference in the library literature; as such it points to the growing importance of multimedia in libraries.
The AAAS 2011 Annual: Science Without Borders
Authors: Mihram Danielle , Arthur Mihram G. 
Published: October 2011

PurposeThis paper seeks to report on six Symposia offered at the 2011 Annual Meeting of the American Association for the Advancement of Science (AAAS), held 17‐21 February 2011 in Washington, DC. This 177th Meeting's theme was “Science without Borders.”Design/methodology/approachThe report for each symposium includes internet links and bibliographic citations leading to information that further supports and enriches the information provided in the speakers' presentations.FindingsAn enhanced report was presented for each presentation for each symposium.Originality/valueSeveral symposia, relating to: global collaboration; the digitization of science; publications without borders; and, teaching, learning, and research in the digital age, are covered in this report. The paper provides a documented insight on the most recent advances in research described by each symposium's presenter.
A study of metadata standards
Authors: Anil Hirwade Mangala 
Published: October 2011

PurposeThe purpose of this paper is to investigate the metadata standards available worldwide and to study those in detail. The paper presents the detailed analysis of these standards.Design/methodology/approachThe methodology adopted was investigative. Data were collected through e‐mails and visiting the relevant web sites.FindingsNo one existing metadata standard covers all the required facets. In such cases, an implementer is require to create a new scheme with the desired metadata elements but such schemes create a number of issues in interoperating. Another solution to this problem is to create extra elements to fill gaps in the coverage. Interoperability problems can be overcome by publications of new elements declaring their definitions, formats and so on.Originality/valueFew studies have compared some of the well‐known standards. This study gives a detailed analysis of the metadata standards available worldwide and it will help in comparing and adopting the required standard for the repositories.
A stakeholder approach to international and national sport sponsorship
Authors: Tsiotsou Rodoula 
Published: October 2011

PurposeUsing a stakeholder perspective, this paper aims to investigate the effectiveness of sponsorship as a business investment by assessing the impact of sponsorship announcements on the shareholders' reactions of the sponsoring firms. These reactions are examined in two different occasions: in an international mega sport event such as the Olympic Games and in sport organizations such as sport federations/associations.Design/methodology/approachEvent study analysis by using multiple regression models and bootstrapping techniques were employed to study the effects of sponsorship announcements. The sample consisted of sponsors of the 2004 Olympic Games and sponsors of national sport federations.FindingsOverall, the results of the study did not indicate any significant effects of sponsorship announcements on the stock prices of sponsoring firms, suggesting that shareholders' reactions to this business activity are limited.Originality/valueThis is the first research initiative that utilizes a stakeholder approach in examining sponsorship effectiveness. The findings provide evidence that shareholders do not perceive sport sponsorships as business investments due to limited information provided by the sponsoring firms. In addition to theoretical and practical implications, the study proposes a new methodological approach in evaluating the impact of sport sponsorship. Multiple regression models applying bootstrap techniques to avoid data distribution and small sample problems are recommended.
Sponsorship‐linked marketing: a set of research propositions
Authors: Nickell David , Bettina Cornwell T. , Johnston Wesley J. 
Published: October 2011

PurposeThe purpose of this paper is to review the existing literature on sponsorship‐linked marketing and to present a set of research propositions.Design/methodology/approachThe approach to the research propositions was to explore the existing literature to discover areas where opportunities for further research exist.FindingsThe authors propose that not only does sponsorship‐linked marketing influence attitudes towards the sponsor, but that the relationship is that of an S‐shaped curve where the incremental impact of sponsorship is slight for brands with very little or very strong attitudes established towards the brand. The most dramatic influence that sponsorship‐linked marketing will have is for those sponsors with a moderate amount of established brand attitude. The authors also present an argument that extreme congruity or extreme incongruity will drive brand awareness more dramatically than an expected level of sponsor‐property congruity, thus suggesting a U‐shaped relationship between awareness and congruency. Moreover, while an extremely incongruent partnership may gain widespread attention, it is unlikely to positively influence an emotional or behavioral response for either the property or sponsor.Originality/valueThe majority of the previous literature regarding sponsorship‐linked marketing proposed or assumed a linear relationship between current brand attitudes and the impact of a sponsorship. This paper suggests that this relationship is actually non‐linear and is, in fact, an S‐shaped relationship. Further, while congruency was believed to be linearly related to awareness, this paper proposes that the association between awareness and congruency is a U‐shaped phenomenon.
The dynamics of relationship marketing in international sponsorship networks
Authors: Cobbs Joe B. 
Published: October 2011

PurposeWhile various scholars have identified relationship marketing objectives as a rationale for sports sponsorship engagement, analytic investigations of the implications of a relational approach to the corporate sponsorship network have been slow to materialize. The purpose of this paper is to advance the discussion of sponsorship as a means of industrial sports marketing towards a network conceptualization, which can be dissected from both the perspective of the sponsoring firms and that of the sponsored enterprise.Design/methodology/approachThis paper employs an illustrative case‐based approach to the application of network analysis tools as a means of exploring the relationship marketing dynamics of corporate sponsorship portfolios.FindingsSeveral research propositions and applicable network analytics are presented within the context of Formula One racing team sponsorship portfolios. The concepts of network range, density, power, growth, and social capital are explored in regards to their influence on network actors and prospective actors.Practical implicationsThough often neglected in sponsorship research, B2B relational objectives are the focus of this paper, where various evaluative methods are suggested and their dynamic implications illustrated.Originality/valueBy utilizing an international contextual case and explicating several analytic network measures, this research extends the investigation of sports sponsorship beyond the image and awareness‐based objectives that have dominated this area of research. This application of social network analysis to the study of inter‐organizational networks in sport builds on the discussion of sponsorship as a bilateral relationship and advances the dialog towards a broader exploration of corporate sponsors and sport enterprises as network partners.