bluuebunny/crossref_metadata_2025_split huggingface dataset:
The customers for document supply in pharmacology: a case study from INIST in France (Part 3)
Authors: Bador Pascal , Boukacem‐Zeghmouri Chérifa , Lafouge Thierry , Prost Hélène , Schöpfel Joachim 
Published: August 2007

PurposeThe article aims to investigate the customers for the document supply of print serials.Design/methodology/approachThe study is based on data from INIST‐CNRS for document supply requests in pharmacology. Data were collected from 1998 to 2005 (10,000+ customer accounts with 4.6m orders).FindingsThe article provides information about the distribution of orders per customer type, about the geographical origin of customers, about the ordering trends among pharmaceutical customers and of pharmaceutical journals.Originality/valueThis is the last of three articles on a longitudinal study over 13 years on different aspects of the relationship between document supply and impact factor (citations) in pharmacology, a scientific domain with a high use of scientific information.
The history and development of interlibrary loans and document supply in China
Authors: Fang Conghui 
Published: August 2007

PurposeThe purpose of the paper is to describe the history of document supply in China and recent developments, locally, regionally and nationally.Design/methodology/approachDocument supply in China is described in detail.FindingsThe paper provides insights into the development of document supply in China with practical examples, and suggestions are made for improvement.Originality/valueDocument supply in China is a subject that has been addressed rarely in the international library literature. Also provided is a list of web sites that will be valuable for all those wishing to learn more about Chinese document supply.
The European Library – history, technique and user expectations
Authors: van der Meulen Eric 
Published: August 2007

PurposeThe purpose of this paper is to describe the single point of access to the collections of the European National Libraries via The European Library.Design/methodology/approachThe paper presents a description of The European Library.FindingsThe emphasis in this article is on user expectations with regards to access, but more importantly to the content behind the record. It describes how the European Library is responding to these expectations, rather than a general description of developments.Originality/valueThe paper provides a useful overview.
A new electronic service for UK theses: access transformed by EThOS
Authors: Troman Anthony , Jacobs Neil , Copeland Susan 
Published: August 2007

PurposeThe paper aims to describe recent moves to establish a UK electronic thesis service. The existing arrangements for access to UK doctoral theses are not seen as ideal or sustainable. A range of stakeholders have come together in recent years to invest in an alternative. The resulting service model is one that is relevant to higher education across the UK and beyond.Design/methodology/approachThe EThOS service model is a partnership between the British Library as the service provider and UK universities, and includes technical, legal, business and operational aspects. It has been achieved by a series of development projects undertaken since 2002, culminating now in the impending transition from prototype to live service.FindingsThe EThOS service model includes a range of partnership options to suit the varied requirements of UK higher education institutions. The main ambition of the model is to make electronic theses available open access via a financially viable and sustainable model. The core of the model is a “central hub”, offering discovery, digitisation and preservation functions, working with institutions, in part via their institutional repositories.Practical implicationsIt is hoped that most UK higher education institutions will sign up for EThOS and benefit from this shift to both electronic theses and open access. Many have already indicated that they will do so.Originality/valueThe value of the EThOS service is likely to be considerable. Where theses are available open access, their use escalates. EThOS will enable UK theses to be more widely accessed, read, used and cited worldwide. Authors, institutions and the UK all benefit from this.
Collaboration on procurement of e‐content between the National Health Service and higher education in the UK
Authors: Urquhart Christine J. , Cox Andrew M. , Spink Siân 
Published: August 2007

PurposeCollaboration on procurement of e‐content between health libraries in the National Health Service (NHS) and in higher education (HE) should have advantages in increasing their negotiating power to improve licence terms and avoiding unnecessary duplication of content. The aim of the paper is to examine some of the strategies for ensuring that collaboration across the two sectors works effectively. The paper is based on a report to the Joint Information Systems Committee of the Funding Councils (for higher and further education) in the UK, and the NHS Library and Knowledge Development Network, on research conducted in 2006.Design/methodology/approachThe methods included interviews (n=39) with representatives from NHS and higher education bodies, representatives of independent health libraries, the National Library for Health, collective agencies, publishers and aggregators.FindingsThere were common interests in functionality/interfaces, open access, and better metrics for estimating usage that might contribute to discussions with publishers over the licence terms. There are differences in the type of resource each sector might deem to be core. The extent of existing collaboration on purchasing and related collection management activities varied considerably across the UK. Three possible paths for cooperative activity were identified: sharing information and joint advocacy; building the technical infrastructure; and joint procurement. Mapping of the stages, roles, actors and stakeholders in some processes was done with “use cases” (Unified Modeling Language) to help identify some of the risks involved.Research limitations/implicationsPoor response from online surveys limited the validity of the forecasting of user needs. Usage statistics were difficult to obtain and compare.Practical implicationsThe paper concludes that collaborative procurement of e‐content activities should focus on health services research requirements, and open access needs across the sectors. More innovative analysis of usage statistics is required to profile usage and inform cost analyses of both the impact of new roles for health librarians, and cost analyses of e‐resources on a life cycle basis.Originality/valueThe paper develops new ways of examining the business processes required for collaborative procurement.
Interlending and document supply: a review of the recent literature: 60
Authors: McGrath Mike 
Published: August 2007

PurposeThe purpose of this article is to provide a review of the most recent literature concerning document supply and related matters.Design/methodology/approachThe article is based on the reading of over 150 journals as well as monographs, reports and websites.FindingsThat the fundamental debate on the direction of scholarly publishing continues intensely. Electronic books remain a minority market but screen readability has improved significantly. The mass digitisation of books continues apace. Open access continues to grow but with widely differing views on its impact – the publishers start to fight back.Originality/valueThe paper is a useful source of information for librarians and others interested in document supply and related matters.
Corporate governance: measurement and determinant analysis
Authors: Khanchel Imen 
Published: August 2007

PurposeThis paper aims to investigate the determinants of good governance in the US firms.Design/methodology/approachThe data are taken from a sample of 624 US listed and non‐financial firms for the period of 1994‐2003. Four indices were constructed that summarize the governance quality: one indice for the board of directors, another one for the board committees, a third one for the audit committee, and a fourth representing an overall or total index. Multiple regressions analyses are used in the study to find the determinants of strong governance.FindingsThe empirical results show statistically significant and positive associations between each governance index (exception to board index) and firm size, investment opportunities, intangible assets and directors and officers ownership. Furthermore, institutional ownership and external financing needs are positively related to each governance index considered. However, growth opportunities and performance have no significant effect on governance quality.Research limitations/implicationsOther corporate governance mechanisms could be considered (transparency and disclosure, anti‐takeover provisions and shareholder's rights).Originality/valueThis paper adds evidence to the important debate about corporate governance ratings. It gives a most comprehensive analysis to date in term of sample size and breath coverage. This paper also offers a new contribution to the debate on the determinants of good governance by isolating the effects of firm characteristics on the board of directors from the effect on compensation and nominating committees and from the effect on audit committee.
Auditor fees and audit quality
Authors: Hoitash Rani , Markelevich Ariel , Barragato Charles A. 
Published: August 2007

PurposeThe paper aims to examine the relation between fees paid to auditors and audit quality during the period of 2000‐2003.Design/methodology/approachThe paper constructs a measure of auditor profitability that is used as a proxy for auditor independence. The methodology is grounded in the notion that auditor independence is influenced by effort and risk‐adjusted fees, rather than the level of fees received from clients. Since, risk and effort are unobservable, the paper uses proxies based on client size, complexity and risk to estimate abnormal fees. Abnormal fees are derived using a fee estimation model drawn from prior literature. The paper employs two metrics to assess audit quality – the standard deviation of residuals from regressions relating current accruals to cash flows and the absolute value of performance‐adjusted discretionary accruals.FindingsThe paper documents a statistically significant negative association between total fees and both audit quality proxies over all years. These findings are robust to a variety of additional tests and several alternative design specifications. The results (pre‐ and post‐SOX) are consistent with economic bonding being a determinant of auditor behavior rather than auditor reputational concerns.Research limitations/implicationsThe possibility that the empirical tests do not completely capture the impact of unobserved risk cannot be ruled out, though the paper attempts to do so by employing alternative specifications and sensitivity tests.Practical implicationsPolicy makers should note that current restrictions on the provision of non‐audit services may not sufficiently resolve the issue of economic bonding and its impact on auditor independence.Originality/valueIn contrast to previous studies whose results are ambiguous, the paper finds a statistically significant positive association between several measures of total fees (it uses size‐adjusted and abnormal fees) and two metrics of accruals quality in all years (2000‐2003), consistent with economic bonding being a determinant of auditor behavior rather then auditor reputation concerns.
Governance factors affecting internal auditors' ethical decision‐making
Authors: O'Leary Conor , Stewart Jenny 
Published: August 2007

PurposeThe purpose of this paper is to explore the ethical decision making of internal auditors and the impact of corporate governance mechanisms thereon. It also aims to explore whether ethical decision making is influenced by years of experience in internal auditing.Design/methodology/approachA total of 66 internal auditors were presented with five ethical dilemmas. For each scenario, a key element of corporate governance was manipulated to assess its impact on ethical decision making. These were audit committee support; management integrity regarding accounting policies; management integrity regarding pressure on internal audit; external auditor characteristics; and organisational code of conduct.FindingsParticipants were generally sensitive to ethical dilemmas but were not always confident that their peers would act ethically. A higher quality external audit function was positively associated with internal auditors' ethical decision making. However, the strength of other governance mechanisms did not appear to influence ethical decision making. Finally, more experienced internal auditors adopted a more ethical stance in some cases.Research limitations/implicationsThe sample was self‐selected and may not be representative of internal auditors in general. The lack of significant results may be due to insufficient variability in the manipulations and/or an oversimplification of reality in our scenarios.Practical implicationsThe study has implications for the internal audit profession with respect to training and the provision of support mechanisms to strengthen the ability of internal auditors to withstand pressure when dealing with ethical dilemmas.Originality/valueThis paper is the first to study whether the strength of other governance mechanisms influences internal auditors' ethical decision making.
Regression analysis for equipment auditing
Authors: Beldona Sri , Francis Vernon E. 
Published: August 2007

PurposeTo develop, test and implement a sampling strategy for equipment auditing for a Fortune 100 company.Design/methodology/approachRegression analysis is applied to auditing of equipment for a large US corporation. Empirical data and test data sets are used to evaluate the efficacy of using regression for auditing and to determine reasonable and efficient sample sizes to be employed across more than 5,000 locations.FindingsRegression is a viable and useful method for equipment auditing when there is anticipated high correlation between pre‐ and post‐audit equipment value. Recommended sample size is dependent upon the size of the location as measured by total pieces of equipment. Decision rules combining acceptable tolerance limits, desired confidence level and sample size are provided.Research limitations/implicationsThe method, recommended sample sizes and decision rules are particularly applicable to instances where high correlation is expected between pre‐ and post‐audit equipment values. Standard regression assumptions are not all met in all instances, especially with small sample sizes.Practical implicationsThe regression approach and model, sample size recommendations and decision rules for passing or failing an equipment audit described herein have been implemented at a Fortune 100 company, and are generally applicable to equipment and inventory auditing when high correlation between pre‐ and post‐audit equipment is expected.Originality/valueThis paper provides a practical and useful regression‐based approach to sampling for equipment auditing. Recommended sample sizes and decision rules for passing or failing the audit are explicitly defined.
Reported social and environmental taxonomies: a longer‐term glimpse
Authors: Raar Jean 
Published: August 2007

PurposeThe purpose of this study is to identify the taxonomies, and the quality and quantity of environmental and social information disclosed in the annual reports of Australian firms.Design/methodology/approachUsing content analysis, and the broad categories of the Global Reporting Initiative as interpretive guidelines, the study examines the information disclosed in the annual reports of 187 firms listed on the Australian stock exchange over a five‐year periodFindingsThe findings from logistic regression interconnect the firm's categorical imperatives with their reporting of sustainability issues and key performance indicators.Research limitations/implicationsLimitations to this research are: the subjective aspects associated with the use of content analysis and the use of logistic regression does not provide a causal relationship between variables, it only provides an interaction.Practical implicationsThe results suggest a considerable reporting improvement is warranted to support user confidence in the representation, the understandability and comparability of social and environmental information. Accountability and a systemic trust by users in the information reported necessitate these qualitative characteristics form part of the reporting process.Originality/valueThe content used to communicate the environmental and social outcomes resulting from a firm's operations has increasingly become aligned to a disclosure strategy, that is, an indication of management imperatives. These results provide pragmatic insights in the disclosure of particular environmental and social classifications in the annual report, and indirectly into management reporting imperatives.
International students' motivations for studying in UK HE
Authors: Maringe Felix , Carter Steve 
Published: August 2007

PurposeInternational students' HE decision making is a high stakes process. There is an insufficient evidence base that would aid university level strategic planning in areas of recruitment from the African continent and in supporting its students to maximise the benefits from a UK HE experience. This paper aims to explore the decision making and experience of African students in UK HE and provides hypothesis for re‐conceptualising these processes.Design/methodology/approachThe research was exploratory and part of a bigger project on international students' experience of UK HE. It employed focus group interviews with 28 students studying in two universities in the South of England together with semi structured discussion with staff in those institutions with a specific remit for recruiting from Africa.FindingsA six element model of decision making was developed from the data which identifies a range of push and pull factors operating within constraints of fears and anxieties about studying in UK HE. The data suggest that African students come to study in England on the promise of getting a truly international HE experience. Questions are however raised about whether this promise is delivered in full.Research limitations/implicationsThe sample size and use of focus groups as a single data gathering strategy does not allow broad generalisation of findings. However, the evidence obtained enabled the generation of useful hypothesis to stimulate further research in this area. The research identifies implications for strategic decisions for recruitment, student support and curriculum and for future research in this area.Originality/valueThis is an area with patchy research and the research reported here provides a good basis for developing a broader research agenda in Africa to support decision making on a wider scale.
The context and profile of teachers in developing countries in the last decade
Authors: Oplatka Izhar 
Published: August 2007

PurposeThe aim of this paper is to examine the teacher's career in developing countries based on a review of studies published in refereed journals of comparative education and of teaching education, and to suggest further lines of research on teaching and teachers in these countries.Design/methodology/approachThe paper is based partially on a systematic review of 13 English‐language papers that have been published in peer‐reviewed journals in educational administration, teaching education, and comparative education.FindingsThe review shows that teaching seems to be a kind of default or a supplementary form of income, from which male members seek constantly to escape, and many teachers are described as holding low qualifications with limited opportunities to participate in in‐service trainings. Teaching is characterised in terms of knowledge‐transmission, adherence to prescribed curriculum and textbooks, summative assessment of student achievements, and conservativeness.Practical implicationsFuture directions for further exploration of this area of study are suggested (e.g. exploring teacher career in developing countries, understanding professional needs).Originality/valueDespite the central role of teachers in the social and economic development of their societies, our knowledge base of the career of teachers in developing countries is limited and inchoate. The paper, then, is an initial attempt to accumulate our knowledge about the life and work of schoolteachers in developing countries, and to suggest directions for future research on these issues.
The awakening: the multicultural attitudes and actions of chief executive school officers
Authors: Boske Christa 
Published: August 2007

PurposeThe purpose of this study is to examine the interactions among superintendents' chief executive school officers, multicultural attitudes and actions for children from marginalized populations.Design/methodology/approachMembers of the American Association of School Administrators, 945 school superintendents, completed the self‐reported, single‐staged, electronic survey. The survey consisted of four sections: a modified multicultural questionnaire; a modified diversity action survey; a national diversity leadership questionnaire; and a personal heritage questionnaire.FindingsRespondents scored moderate (2.0‐3.0) on both multicultural attitudes and diversity actions. The study found a positive correlation between multicultural attitudes and diversity actions. Through a regression analysis, a significant model predicting diversity actions from multicultural attitudes was selected. The study found a positive significant correlation between attitudes and diversity actions.Originality/valueThere is limited theoretical and practical implications regarding the multicultural attitudes of school leaders and how these attitudes influence their decision making. This paper addresses this.
Effective school improvement in The Netherlands
Authors: Sun Hechuan , de Jong Rob 
Published: August 2007

PurposeThe purpose of this study is to find out what kind of contextual factors that positively or negatively influence effective school improvement (ESI) in The Netherlands.Design/methodology/approachTo achieve the above‐mentioned purpose, Sun's contextual level model with ten contextual factors and 48 indicators has been used to carefully identify and evaluate three large Dutch ESI programs.FindingsThe findings showed that the factors fostering ESI at the Dutch contextual level were: external evaluation and external agents; national goal setting in terms of student outcomes; an adequate time, financial and human resource support; strong centrally steering and empowering ESI; national goal setting in terms of school improvement; engendering a culture in support of ESI; school accountability; offering school some autonomy. The factors hindering ESI at the Dutch national contextual level were: market mechanisms, allowing too much school/teacher autonomy in test taking; and instability of school staff and school counselors.Practical implicationsSun's model with ten factors and 48 indicators can be used to identify or to evaluate the positive or negative factors at the contextual level of any ESI programs in different countries. The findings of this study may have significant implications for ESI, practice and policymaking.Originality/valueThe paper identifies and evaluates positive or negative contextual factors of ESI.