bluuebunny/crossref_metadata_2025_split huggingface dataset:
Education digital libraries management
Authors: Passos Rosemary , Carolino Santos Gildenir , Ribeiro Célia Maria 
Published: October 2008

PurposeThis work aims to report the experience of implementing a university digital library by introducing all the technical/administrative and scientific production in the education field.Design/methodology/approachThe paper describes the process of conception, information architecture, the steps and methodology for structuring and establishing of the Digital Library of the Faculty of Education of the State University of Campinas (BDE – FE/UNICAMP), with the partnership of the UNICAMP Libraries System (SBU/UNICAMP), which manages the Nou‐Rau software and stores the Digital Library of UNICAMP (BDU). It also identifies the skills and abilities the information professional must have, concerning the definition of criteria for the evaluation and selection of documents to be scanned, and establishes management procedures for the implementation of services derived from this new tool for retrieving information in the educational area.FindingsThe paper finds that the constitution of a multidisciplinary staff and the skills and abilities required of an information professional involved in designing digital libraries is the object of discussion in several forums. The technical‐scientific skills are the most important ones, since this professional must be able to act in a changing environment, from an analogical to a digital culture. The attitude of the information professional, always related to a strictly technical situation, observed along this career's development, also goes through changes, and demands a professional who is a manager, a leader, visionary and strategist or, in other words, a real agent of changes.Originality/valueThe purpose of the BDE – FE/UNICAMP is to store and make electronically available to users the production of professors, students, employees (technicians) and the administration staff, generated within the Faculty. The implementation of this source of research, therefore, meets the expectation of the users and helps to spread the information.
Check‐listing digital objects in context
Authors: Koltzenburg Claudia 
Published: October 2008

PurposeThe purpose of this paper is to discuss phenomena in publishing that usually escape recognition. The aim of the research is to address exclusionary practices surrounding digital objects, including those in open access journals.Design/methodology/approachThe subject scope focuses on digital objects and how their contexts come to matter in open‐ended processes of “metadating”. The new concept of a digital object in context (doic) marks the difference between an author's file and the metadata work undertaken on it. The theoretical scope of the paper is feminist technoscience. An analogy to piezoelectric transducer technology in ultrasonography (Barad) is transferred to the context at hand. Barad's concept of “apparatus” is employed to shed new light on publishing.FindingsThe paper finds that contextual metadata should be given due attention. Metadata may show exclusionary practices that need reconsideration.Research limitations/implicationsTechnology is closely intertwined with technoscientific issues and user perspectives. Yet, user perspectives are not all there is to publishing. Future research might address if exclusionary practices in publishing differ from one scientific community to another.Practical implicationsThe analytical distinction between a file and its metadata serves to get a digital object on the track to better visibility. The provisional checklist helps reconsider current practices in publishing.Originality/valueThe paper infuses the open access debate with current technoscientific research and introduces Karan Barad's concept of “apparatus” to a wider audience. To research authors this paper gives crucial information for the placement decisions of their upcoming articles. For readers and innovative publishing initiatives the checklist is helpful for reflecting one's own practices. For anyone concerned with research publishing, including commercial enterprises as well as library and information scientists, the new concept of a doic generates ideas when linked to research communication as being first and foremost an economy based on gift giving for recognition.
The African Elephant
Authors: Breytenbach Amelia , Groenewald Ria 
Published: October 2008

PurposeAlthough several collections have been digitized and made available in the University of Pretoria's Institutional Repository, a pilot study has not been done to measure the project management and workflow. The collections available in the repository at the time of this project were all long‐term projects. There was a need to identify a project small enough to conform to normal project management requirements to use as an example to establish the planning and workflow of future projects. The purpose of this study is to determine the outcome and quality of the final web‐ready institutional repository product against specific digitization project goals.Design/methodology/approachA collection of anatomical sketches in the custody of the Faculty of Veterinary Science, Department of Anatomy and Physiology was identified as a possible collection that could comply with the above criteria. The different sketches in the Elephant collection could be digitized in phases, making it an ideal project for future comparison. In each phase a number of tasks were identified which the various role players should complete during the workflow process. Each phase would be compared to the previous completed phases to measure the outcomes and progress made in quality and time. Through successful interaction and collaboration between the Library and the Department of Anatomy and Physiology during the digitization process, valuable tacit knowledge could be preserved for future use in the field of Veterinary Science.FindingsThe completed project delivered on key areas such as the electronic availability of the collection through metadata description. Basic preservation of the physical collection was undertaken as necessary and the physical as well as the digital collections were archived for future use. The conclusion will describe the lessons learned and how it can be applied in future projects to the advantage of the institution.Practical implicationsThe paper provides a very useful case study for other academic libraries that want to develop their own digital collections.Originality/valueThis paper offers practical help to libraries starting with digitization. It supplies valuable information for project management, planning of workflow and estimate time frames for completing a specific task in the digitization process.
Joint effects of interim dividend and earnings announcements in Greece
Authors: Dasilas Apostolos , Lyroudi Katerina , Ginoglou Demetrios 
Published: October 2008

PurposeThe purpose of this paper is to empirically investigate stock price and trading volume reactions to simultaneous interim dividend and earnings announcements by the Greek firms listed on the Athens stock exchange (ASE).Design/methodology/approachClassical event study methodology was employed to examine the share price and trading volume reaction to interim dividends and earnings announcements.FindingsResults confirm the signaling hypothesis which predicts positive market reaction to the joint dividend and earnings announcements. However, the magnitude of the price reaction initiated by the final dividend announcement seems to be higher than the one by the interim dividend announcement.Research limitations/implicationsThe observations are not many, although the whole population was included, since there are no data available prior to 1998.Practical implicationsThe findings are useful to researchers, practitioners and investors who have an interest in firms listed on the ASE for their proper strategic decision making.Originality/valueFor the first time, the stock price and trading volume behaviour of firms listed on the ASE around contemporaneous dividend and earnings announcement dates is examined.
The effects of universal futures on opening and closing returns
Authors: Chelley‐Steeley Patricia L. 
Published: October 2008

PurposeIn 2001, Euronext‐Liffe introduced single security futures contracts for the first time. The purpose of this paper is to examine the impact that these single security futures had on the volatility of the underlying stocks.Design/methodology/approachThe Inclan and Tiao algorithm was used to show that the volatility of underlying securities did not change after universal futures were introduced.FindingsIt was found that in the aftermath of the introduction of universal futures the volatility of the underlying securities increases. Increased volatility is not apparent in the control sample. This suggests that single security futures did have some impact on the volatility of the underlying securities.Originality/valueDespite the huge literature that has examined the effects of a futures listing on the volatility of underlying stock returns, little consensus has emerged. This paper adds to the dialogue by focusing on the effects of a single security futures contract rather than concentrating on the effects of index futures contracts.
Testing the contestability in Kuwait banking industry
Authors: Al‐Muharrami Saeed 
Published: October 2008

PurposeThe two aims of this paper are: first, to investigate the market structure of Kuwait banking industry and second, to evaluate the monopoly power of banks during the years 1993‐2002.Design/methodology/approachThe paper examines the market structure using the most frequently applied measures of concentration k‐bank concentration ratio (CRk) and Herfindahl‐Hirschman Index (HHI) and evaluates the monopoly power of banks using the H‐ statistic by Panzar and Rosse.FindingsBoth of the concentration indices indicate that Kuwait had moderately concentrated market. The Panzar and Rosse H‐statistic suggests that Kuwait banks operate under perfect competition.Practical implicationsKuwait Central Bank should be very cautious in granting mergers among banks, in particular among large core banks. The results also suggest that Kuwait Central Bank should stop granting permission to banks to open new branches because the country is over branched.Originality/valueThis original paper investigates the market structure of Kuwaiti banking industry and evaluates the monopoly power of banks during 1993‐2002.
The long‐term inflation hedging effectiveness of real estate and financial assets
Authors: Gunasekarage Abeyratna , Power David M. , Ting Zhou Ting 
Published: October 2008

PurposeThe purpose of this paper is to examine the long‐term relationship between the rate of inflation and the returns of real estate and financial assets traded in New Zealand markets.Design/methodology/approachThe question of whether these assets are good candidates to hedge inflation in the long run is addressed employing cointegration and causality tests on quarterly data for the period from December 1979 to December 2003.FindingsA strong long‐term relationship was found between the returns offered by all types of real estate assets (i.e. residential, commercial, industrial and farm building) and the rate of inflation. However, such a long run relationship is not detected between the rate of inflation and the returns of financial assets (i.e. stocks, short‐term bills and long‐term bonds).Research limitations/implicationsThe empirical findings reveal that the direction of causality is from inflation to real estate assets indicating that changes in property prices do not cause inflation in New Zealand; the cause of inflation is independent of the price movements for real estate assets. The real estate assets are found to offer an effective hedge against inflation in the long run. The same cannot be said for the financial assets, however.Originality/valueThis is the first New Zealand study which investigates the long‐term inflation hedging effectiveness of both real estate and financial assets. The findings should be of interest to most of the investors in New Zealand as the real estate assets play a significant role in their portfolio decisions.
The role of accounting in the management control system: a case study of a family‐led firm
Authors: Moilanen Sinikka 
Published: October 2008

PurposeThis study seeks to add to the knowledge of the formation of social positions and power of individuals and their effects on the role of accounting in the development of management control systems (MCSs).Design/methodology/approachDrawing on institutional and the mobilization of power frameworks, the case analysis explores the development of the role of accounting in the MCS.FindingsThe results show that loose coupling between management control routines and formal accounting leaves room for individuals whose roles are important in the development of the MCS. These individuals with central social positions are the glue which enables loose coupling to persist through changes. The organizational culture of a family‐led firm may facilitate the individuals to mobilize power, so that they with central social positions mediate the encoding of institutions into rules and routines as well as the reproduction of the formal rules and informal routines and the relationship between them. Similarly, their own social positions may reproduce.Originality/valueThe paper is of value in showing how the power of an individual over (and in) accounting can be constructed in the MCS. In addition, the discussion is linked to operating in certain transitional economies.
Environmental and performance management forces
Authors: Länsiluoto Aapo , Järvenpää Marko 
Published: October 2008

PurposeThe purpose of this paper is to analyze the forces that prompted a Finnish food manufacturing company to implement environmental management system (EMS) and performance management system (PMS). The paper also aims to describe how and why environmental issues were integrated onto a balanced scorecard (BSC).Design/methodology/approachThe paper utilizes both qualitative and longitudinal case study approaches. Semi‐structured interviews are the main source of empirical data; these were conducted by both researchers.FindingsThe forces driving the implementation of the EMS changed from external to internal forces over time. The initial purpose of EMS implementation was to obtain an environmental certificate. Later on the forces turned to internal ones when the causal link between improving environmental performance and profitability was recognized. The PMS implementation, as well as the PMS and EMS integration, had internal forces driving them. The company integrated environmental indicators into its BSC, which thus connected the EMS and PMS. This integration demonstrated the financial impacts of the environmental improvements.Research limitations/implicationsThe limitation relates to the methodological issues when the results can be generalized theoretically.Practical implicationsIf dealing with environmental issues is considered to potentially increase profitability, there must be a great potential to improve environmental performance at the same time. If environmental measures are integrated into a BSC, they are monitored and discussed more precisely. The BSC is thus a worthwhile tool for reporting information on environmental performance. The construction of an EMS and a PMS requires a co‐operation between different functions and levels of the organization. Finally, the forces for improving EMS and PMS can emerge both from outside and inside.Originality/valueThis paper contributes to the empirical research on environmental and performance management by integrating these two issues, and also illustrates that forces are dynamic rather than static.
Adding scientific rigour to qualitative data analysis: an illustrative example
Authors: Samkin Grant , Schneider Annika 
Published: October 2008

PurposeThe purpose of this paper is to illustrate how qualitative data may be analysed using a method that can be considered as rigorous/scientific as any statistical analysis of quantitative data.Design/methodology/approachAn artificial neural network programme CATPAC II™ was used to evaluate selected portions of two accounting standards: the Financial Reporting Standards Board of New Zealand's standard on consolidation; and the equivalent standard developed by the International Accounting Standards Committee and revised by the International Accounting Standards Board.FindingsThe analysis of the concepts of control in the two standards identifies the differences that exist between the two standards. These differences are illuminated through the use of a hierarchical cluster analysis of 40 unique concepts in each of the two standards and 2D representation of the concepts. The extent of the differences in the concepts was established through a rotational analysis of the two datasets.Research limitations/implicationsThis research is limited to the analysis of the concept of control and associated commentary paragraphs and supporting documents associated with two accounting standards. Different results may have been obtained had the whole standard been analysed.Practical implicationsArtificial neural network software can be used to support the intuitive textual understanding of the differences that exist in qualitative data. In this paper, the differences identified in the concepts of control may result in different interpretations being taken by the accounting standard users when determining what reporting entities to include in consolidated financial statements. Some additional uses for artificial neural network software in accounting research are also identified.Originality/valueThis paper is the first in the discipline to use artificial neural network software to analyse and compare different texts.
Qualitative management accounting research: rationale, pitfalls and potential
Authors: Lillis Anne 
Published: October 2008

PurposeThis paper's purpose is to provide a commentary on “Qualitative management accounting research: rationale, pitfalls and potential,” a paper by Juhani Vaivio.Design/methodology/approachThe approach is to draw on alternative research paradigms to expand the definition and discussion of qualitative research in management accounting.FindingsThe paper endorses many of the prescriptions in Vaivio but expands the definition and discussion of qualitative research in management accounting to recognize the blurred boundaries with field research more generally, and to be more inclusive of qualitative field research from a positivist/functionalist perspective. Similarly, the need for qualitative research to challenge textbook, economics and consulting representations of management accounting is acknowledged, but the range of catalysts is expanded to highlight the potential for qualitative research building on both qualitative and quantitative extant research. This paper also seeks to broaden the discussion of legitimate study design characteristics and data collection methods, and to stress the importance of matching research design with research question.Originality/valueThe paper stresses the value of pluralism and inclusiveness in both methodological and method choices.
We are not alone: qualitative management accounting research
Authors: Chapman Christopher S. 
Published: October 2008

PurposeThe purpose of this paper is to provide a commentary on “Qualitative management accounting research: rationale, pitfalls and potential”, a paper by Juhani Vaivio.Design/methodology/approachThe approach takes the form of a critical reading of Vaivio's paper.FindingsThe paper emphasises the role of other groups interested in the practice and study of management accounting. Whilst frequently an individual activity, the research can be stronger through an awareness, at all stages, of how one's interests might engage with the interests of others – not in a quest for uniformity, but rather for mutual learning.Originality/valueThe paper offers a unifying theme for approaching and understanding the wide‐ranging issues raised by Vaivio.
A response to Joannidès and Berland
Authors: Gurd Bruce 
Published: October 2008

PurposeThe purpose of this paper is to provide a rejoinder to Joannidès and Berland's comment on Gurd's paper on the use of grounded theory (GT) in interpretive accounting research, re‐establishing the basics of GT.Design/methodology/approachA refutation by argument.FindingsArgues that GT is definable and the term should be used only where appropriate.Practical implicationsResearchers in accounting should be careful when claiming to use GT. Credibility would be enhanced if there was a more careful explication of method in interpretive research.Originality/valueThis paper continues the debate on GT and should assist both new and experienced researchers to explore the basis of their approach.
Some determinants of salesforce effectiveness
Authors: Küster Inés , Canales Pedro 
Published: October 2008

PurposeThis paper aims to find out what characterises salespeople in the most effective salesforce in Spain.Design/methodology/approachAn empirical analysis has been done with 108 field sales managers from different sectors of activity to determine the conditions of the salesperson's control, professionalism and behaviour that affect his/her performance and the effectiveness of companies. A structural equations model or second generation multivariate model was used – PLS.FindingsThe results show that more effective salesforces are controlled through behaviour control systems, salespersons in this team identify with the company's strategic objectives and an important part of their remuneration is based on a fixed salary.Research limitations/implicationsFirst, the information has been gathered on a unique hierarchical level – team managers. Second, the company's activity sector and the type of salesperson can modify the results. Finally, the size of the sample has limited the potential application of specific statistical techniques and even the generalisation of the results.Practical implicationsField sales managers must help to define the salespeople's tasks to reach the company's objectives in the most effective way. This situation implies, logically, that control is exerted over behaviour and to a lesser extent over the results achieved by the salesperson.Originality/valueThe paper determines those variables which allow companies, and especially those persons holding responsibility in the salesforce, to increase their effectiveness. The objective enriches the knowledge on sales effectiveness and also applies, in the Spanish case, a study methodology that has been applied in other countries.