bluuebunny/crossref_metadata_2025_split huggingface dataset:
Impact of the Sarbanes‐Oxley Act upon management: a behavioural discussion
Authors: Linsley Colin , Linsley Christine 
Published: April 2008

PurposeThe purpose of this paper is to demonstrate the value of behavioural psychology when considering the effects of legislation on senior management behaviour. Use is made of the Sarbanes‐Oxley Act of 2002 and the corporate failures that led to its passage.Design/methodology/approachThe insights of behavioural psychology are discussed and then applied to the situation of senior management faced with reacting to new legislation.FindingsIt is found that this approach predicts that the effects on management behaviour may be greater than (and in any case will be different from) the effects resulting from using a more traditional approach of law and economicsResearch limitations/implicationsNo original research is performed. It does however show that further research using this approach has much potential.Practical implicationsAs the paper looks at the effect of legislation on management behaviour this paper shows the value of the behavioural approach to both those who propose legislation and those who study its effects.Originality/valueNo original work is presented but the paper is useful in showing readers not familiar with this approach of its usefulness.
Psychological bonds and their impact on behavioral loyalty in auditor‐client relationships
Authors: Kuenzel Sven , Krolikowska Ewa 
Published: April 2008

PurposeThe purpose of this paper is to examine the effect of the psychological bond on behavioral loyalty (word‐of‐mouth, continuance and non‐audit services) to audit firms providing services to companies listed on the Polish Stock Exchange.Design/methodology/approachA model is proposed and tested using structural equation modeling with LISREL. Data were collected from top executives of companies listed on the Warsaw Stock Exchange.FindingsThe psychological bond has a positive effect on word‐of‐mouth, continuance and non‐audit services.Research limitations/implicationsThe current research is limited to the investigation of the psychological bond as an antecedent of behavioral loyalty in Poland. Future research should identify and assess other antecedents and replicate these across different countries. A longitudinal survey across different points in time might reveal more useful information about auditor‐client relationships.Practical implicationsAuditors need to consider ways in which they can develop the psychological bond with their clients. This bond is the basis for the client believing the audit firm is superior to others, which has been found to lead to behavioral loyalty in this study. In particular, management of the auditor brand and reputation, personal experience of the audit firm and alumni relations are discussed as ways of enhancing the psychological bond among client executives.Originality/valueThis study is the first to examine the impact of the psychological bond on behavioral loyalty in auditor‐client relationships.
Novice and expert judgment in the presence of going concern uncertainty
Authors: Anandarajan Asokan , Kleinman Gary , Palmon Dan 
Published: April 2008

PurposePrior literature provides clear evidence that the judgments of experts differ from those of non‐experts. For example, Smith and Kida concluded that the extent of common biases that they investigated often are reduced when experts perform job related tasks as compared to students. The aim in this theoretical study is to examine whether “heuristic biases significantly moderate the understanding of experts versus novices in the going concern judgment?”Design/methodology/approachThe authors address the posited question by marshalling extant literature on expert and novice judgments and link these to concepts drawn from the cognitive sciences through the Brunswick Lens Model.FindingsThe authors identify a number of heuristics that may bias the going concern decision, based on the work of Kahneman and Tversky among others. They conclude that experience mitigates the unintentional consequences played by heuristic biases.Practical implicationsThe conclusions have implications for the education and training of auditors, and for the expectation gap. They suggest that both awareness of factors that affect understanding of auditing reports and greater attention to training are important in reducing the expectation gap.Originality/valueThis paper develops additional theoretical understanding of factors that may impact the expectation gap. While there has been limited prior discussion of the impact of cognitive factors on differences between experts and novices, the paper significantly expands the range of factors discussed. As such, it should provide a stimulus to new research in this important area.
Budgetary fairness and governmental program heads' turnover intention
Authors: Blair Staley A. , Magner Nace R. 
Published: April 2008

PurposeEmpirical evidence from governmental budgeting and related organizational decision‐making contexts suggests that program heads will be less likely to leave their governmental unit when they feel that governmental budgeting is fair. The purpose of this study is to examine relationships between three forms of fairness in governmental budgeting – distributive fairness, procedural fairness, and interactional fairness – and program heads' intention to leave the governmental unit.Design/methodology/approachQuestionnaire data were gathered from 87 US federal government program heads with budget responsibility and analyzed with multiple regression.FindingsInteractional budgetary fairness had a significant and positive unique relationship with intent to leave after controlling for the other two forms of budgetary fairness and three demographic variables. Neither distributive budgetary fairness nor procedural budgetary fairness had a significant unique relationship with intent to leave.Practical implicationsBudgetary decision makers and budget staff in governmental units can reduce program heads' intention to leave the governmental unit by promoting interactional budgetary fairness through steps such as treating the program heads with kindness and respect during budgeting and providing clear and adequate explanations for budgetary decisions.Originality/valueThis study is the first to examine relationships between the three forms of organizational decision‐making fairness and turnover intention in a governmental budgeting context.
Open Access: Trends and Strategies after Berlin5
Authors: Giglia Elena , Vignocchi Marialaura 
Published: April 2008

PurposeThe purpose of this paper is to eview the papers presented at the international conference “Berlin5: from practice to impact. Consequences of knowledge dissemination”, 19‐21 September 2007, Padua, Italy.Design/methodology/approachDiscusses the content of papers presented at the conference, all dedicated to aspects of Open Access. Findings The papers debate the challenges of Open Access and the possibilities of achieving a winning solution suitable for all stakeholders participating in the scholarly communication process.riginality/valueA valuable review of the conference papers and current debate on Open Access.
Nigerian Library Association Annual Conference 2007
Authors: Ogugua Jonathan , Emerole Nancy , Egwim Fanny 
Published: April 2008

PurposePresents a summary of the proceedings of the 2007 National Conference/AGM of the Nigerian Library Association (NLA) held in Uyo, Akwa Ibom State.Design/methodology/approachDraws on the nine scholarly papers and speeches presented at the conference.FindingsAn appropriate curriculum should be designed for the training of librarians in Nigerian universities, as well as in the training of school library media specialists. Public‐Private Partnership (PPP) in library and information services should be encouraged; the use of ICT is beneficial to undergraduates; and consortium development in agricultural research institutes is also indispensable. The virtual library in Nigeria is also valuable, the challenges not withstanding, and library and information services to rural communities should also be encouraged.Originality/valueAn original paper that has great value for library and information practitioners, government and policy makers.
23rd Annual Conference on Distance Teaching & Learning
Authors: Dieterle Ulrike 
Published: April 2008

PurposeTo report on the 23rd Annual Conference on Distance Teaching & Learning held August 8‐10, 2007 in Madison, WI.Design/methodology/approach – Provides an overview of the conference and reviews of specific events.FindingsOutlines the pre‐conference events and four limited presentations.Originality/valueA conference report of interest to librarians, information professionals, trainers and instructional designers about issues related to distance learning, teaching and technologies.
Electronic Resources & Libraries, 2nd Annual Conference 2007: Another Perspective
Authors: Arch Xan 
Published: April 2008

PurposeThe purpose of this paper is to report on the “Electronic resources and libraries” 2nd annual conference.Design/methodology/approachThe paper provides an overview of the presentations given at the conference. Findings Presentations include discussions on Web 2.0 technologies and how librarians view Open Access.Originality/valueThe paper provides a useful review of the conference, focusing on such topics as screencasting, Open Access and scholarly communications.
Choosing Software for a Digital Library
Authors: DeRidder Jody L. 
Published: April 2008

PurposeThis article aims to outline steps for the inexperienced, including both internal and external considerations, to ensure informed choices when selecting digital library software.Design/methodology/approachThe paper takes a step‐by‐step approach in how to choose the correct software for a specific library application; and then how to test it and cost out the project.FindingsThe choice of delivery software for digital libraries impacts usability, interoperability, support costs, and the ability to migrate materials over time. Intelligent selection requires careful assessment of internal needs and resources, as well as careful assessment of the options. Other considerations may be preferences related to the goals of your library, such as support of metadata standards, interoperability with other systems, and additional functionality.Practical implicationsIf user and client needs are not weighed, the outcome will be a tremendous disappointment. In addition, failure to consider the hardware and personnel support necessary can spell disaster.Originality/valueA clear and concise step‐by‐step approach to project management from assessment of requirements to purchase decision.
“You Got to Have FAIFE”: The Role of Free Access to Information and Freedom of Information
Authors: Falconer Cobi 
Published: April 2008

PurposeThe purpose of this paper is to provide a discussion of the activities carried out to promote intellectual freedom as a human right.Design/methodology/approachFocuses on the work of FAIFE – the Freedom of Access to Information and Freedom of Expression, an apolitical body that is a vehicle of the International Federation of Library Associations and Institutions (IFLA). Describes the historic role of FAIFE, its successes, challenges faced, discusses future endeavors and assesses its long‐term success.FindingsAssesses FAIFE’s principles and objectives and finds its initiatives exemplified in the transparent and free access online users have to its publications. Uses examples from Cuba, Tunisia, China and the USA to present issues of intellectual freedom and the involvement of FAIFE. Finds that intellectual awareness is increased through research and collaboration. A major challenge remains in financing FAIFE’s activities; and seeking funding detracts from its other objectives. Raises doubts over FAIFE’s long‐term success rate in bringing about significant change.Originality/valueOf interest in the long‐term to assess how successful FAIFE’s influence on human rights issues has been.
Microform and Digital Publishing
Authors: Vassie Roderic 
Published: April 2008

PurposeThe purpose of this paper is to explore some of the issues surrounding the future of microfilm in a digital age with particular reference to historical archive materials.Design/methodology/approachBased on personal experience of the microform publishing market and from a paper presented at the National Preservation Office’s annual conference, 2007, Second life for collections.FindingsSales figures from Japan for microform publications show a decline of 60 per cent over the last ten years. Recent demand falls in the niche market of print‐on‐demand microfilms and archival collections requested by academic institutions.Practical implicationsDiscusses the pros and cons of preservation methods for archival material in various formats, i.e. digital, and the role of microfilm in archival publishing. Explores current issues of copyright, pricing policies and the long‐term future for microfilm use within research and archival collections.Originality/valueA personal view from a publisher of academic microform, which assesses the current situation and poses questions for the future survival, use and preservation of microfilmed information.
Biblioteca de Babel: Developing University Libraries in Latin America
Authors: Johnson Ian M. 
Published: April 2008

PurposeThe purpose of this paper is to provide a brief review of a project in Latin American university libraries.Design/methodology/approachThe paper describes meetings, focus groups, and shared experiences.FindingsGuidelines on institutional repositories have been published, and others are expected to appear shortly on information literacy and digital reference.Research limitations/implicationsThis work was based on experience, rather than objective assessment.Practical implicationsThe guidelines are intended to win the support of university managers as well as their librarians, and tend therefore to be non‐technical.Originality/valueIf implemented, these guidelines will enhance the standing of university libraries in the region, as well as raise the level of professional practice and the contribution of university libraries to social and economic development.
The Transformation of the Engineering Library: Changes at the University of Auckland, New Zealand
Authors: Hulse Patsy 
Published: April 2008

PurposeThe Engineering Library, the University of Auckland’s latest state‐of‐the‐art and completely remodelled subject‐specific library, is proving extremely popular with its users. This article aims to describe the successful design of a library building to cope with new roles, new goals and new futures. It looks at the planning and implementation, provides illustrations of innovative solutions and services, and outlines the key drivers and outcomes. It describes the transformation of a late 1960s library that was crowded, stuffy and lacking in natural light, to a striking new learning environment with many enhanced services.Design/methodology/approachDescription of the process of redevelopment.FindingsA complete renovation of a building can make a striking difference.Originality/valueA profile of the University of Auckland Engineering Library with redesigned services.
Information Needs of Illiterate Female Farmers in Ethiope East Local Government Area of Delta State
Authors: Welfare Irivwieri Joseph 
Published: April 2008

PurposeThis study aimed to find out the information needs of illiterate female farmers in Ethiope East local government area of Delta State, Nigeria. Agriculture is the mainstay of people in the rural areas, and is mostly for subsistence living. To bring about improvement in practice requires finding out: at what stages of farming illiterate female farmers need agricultural information; through which channels they receive agricultural information; the problems they encounter when they need information; and how the problem can be solve.Design/methodology/approachThe study sample consisted of 200 illiterate female farmers. Data was collected via structured questionnaire, which was read and translated to the illiterate female farmers in their local dialect, Urhobo.FindingsAnalysis of the data revealed that the illiterate female farmers do not have access to information because the agricultural extension services unit fails to visit them and provide the required agricultural information. Cassava is the major crop produced by illiterate female farmers in the Abraka and Agbon clans. Community/opinion leaders and children of farmers are the main sources of agricultural information for illiterate female farmers. Lack of funds to purchase radio/television so as to have access to programmes on better farming techniques was a major problem; as was the lack of a mobile library to visit the farmers and provide necessary agricultural information.Originality/valueHighlights the problems of illiterate indigenous people accessing information on agriculture that if applied should lift them above subsistence level.
Construction 101: New Building Tips for Technologists
Authors: Fifarek Aimee 
Published: April 2008

PurposeNew building construction and remodeling projects hold special challenges and opportunities for technologists. The purpose of this paper is to help technologists new to construction and remodeling projects prepare for the task ahead and be open to advantages those projects may afford them.FindingsWhile construction and remodeling projects can be challenging proper planning, attention to detail in all aspects of the budgeting and planning process can result in success.Originality/valueThe paper offers new building tips for technologists.
Proactive co‐learning: a new paradigm in disaster education
Authors: Shiwaku Koichi , Shaw Rajib 
Published: April 2008

PurposeThe aims of this paper are to point out the effectiveness of the education at Maiko and show the direction of effective school disaster education.Design/methodology/approachThe questionnaire survey was conducted in 12 schools (1,065 students) from different parts of Japan, including that of Maiko, to understand the linking between disaster education and students' awareness.FindingsThe questionnaire results show a distinct higher risk perception and risk reduction actions of the students in the Maiko, as compared to other schools. The Maiko focuses on mitigation and preparedness, mainly teaches about the social environment, and makes students think of the importance of implementation. This learning process is found to be effective in reducing the gap between intention and action.Research limitations/implicationsThis study points out the crucial points of disaster education based on the education at Maiko. The specific case of disaster education should be developed in each school, adapting local situation.Practical implicationsThe study findings are of significant importance for school‐teachers or education departments, while designing the curriculum for disaster education.Originality/valueThe paper shows that education at Maiko is one of the best practices of school based disaster education and the findings and recommendations can be effective at other schools.
Planning for judgement day
Authors: Gstraunthaler Thomas 
Published: April 2008

PurposeThe purpose of this paper is to examine the organization and execution of the planning process of the Department for Environment, Food and Rural Affairs (DEFRA). The focus is placed on the different stakeholders involved and their role in the decision‐making process.Design/methodology/approachThe research involves content analysis of the available paperwork and interviews with leading personnel of DEFRA.FindingsThe organization of the planning process ensures strong involvement of the industry. As the financial resources of DEFRA are limited, parts of the costs of the process are passed on to the industry, which allow it to play a stronger role. By delegating major tasks to other organizations DEFRA lacks control of the execution of its decisions.Research limitations/implicationsThe research is limited by the view of the interviewed persons. As it is a pre‐impact study, people could act in a different manner than originally stated if an outbreak should occur.Practical implicationsThrough identifying the motivations of participating actors, it was demonstrated that this system is prone to the same failures as already shown in the bovine spongiform encephalopathy (BSE) crisis. It is discussed if the role of government planning is really necessary or if the whole task could be done by the industry.Originality/valueThe paper is a pre‐impact study and will contribute to the debate about the system in general.
An overview on static electricity
Authors: Mohamed Shaluf Ibrahim 
Published: April 2008

PurposeThis paper aims to provide graduate students, researchers, governmental and independent agencies with an overview on static electricity.Design/methodology/approachStatic electricity has been studied by researchers, academicians, company specialists, governmental and independent agencies. Static electricity incidents have been collected from several sources such as the technical, general articles, internet web sites, and internal reports. The static electricity definition, incidents, hazards, and static electricity prevention have been reviewed. The static electricity incidents have been arranged and classified into fire, and explosions.FindingsStatic electricity can be the cause of problems in many areas of industry. It presents a source of ignition for flammable gases, liquids and powders. It can cause fires and explosions in tankers, aircraft and petrochemical plant and in printing, pharmaceutical, food products and explosives industries.Originality/valueThis paper presents an overview on static electricity, the incidents, and the methods to prevent static electricity generation and accumulation.
Pilot error
Authors: Masys A.J. 
Published: April 2008

PurposeThe purpose of this article is to reveal the reasons for pilot error. Surveys in aviation have attributed 70 percent of incidents to crew error, citing pilot error as the root cause of an aviation accident.Design/methodology/approachUses ANT, a theoretical perspective, that has evolved to address the socio‐technical domain and in so doing reveals the “social” as defined by Latour. This perspective challenges the way that agency, the human and non‐human are conceptualised. In this work, complexity theory is used as an integrating concept to complement ANT thereby providing an explanatory framework (with particular emphasis on interrelationship) that enhances understanding regarding the accident aetiology of complex systems and the “social”.FindingsThe hegemony of “pilot error” is dispelled revealing a de‐centered causality that is resident within a network space “worldview”.Practical implicationsThe network space “worldview” reflects the nonlinearity and complexity inherent within accident aetiology involving complex socio‐technical systems. It reveals how politics and power “inscripted” within the network actors interrelate, and in particular shape situation awareness challenging the hegemony of “blamism” that is associated with “pilot error”.Originality/valueThe paper moves beyond a Newtonian‐Cartesian worldview of accident aetiology to embrace a “relativistic” perspective characterized by nonlinear dynamics, emergent properties and complex interrelationships.