bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Spectator Project: the eighteenth century mind in the twenty‐first century machine
Authors: Hancock Brian 
Published: July 2005

PurposeThe purpose of the paper is to show how The Spectator Project was developed as a digital environment for the study ofThe Tatler(1709‐1711),The Spectator(1711‐14), and the eighteenth‐century periodical in general.Design/methodology/approachThe project demonstrates the use of different file formats concluding that the DjVu file format is superior to other formats for the purposes of this project.FindingsThe research finds that format, style, and even the content ofThe TatlerandTheSpectatorwere closely imitated in some periodicals in Europe and the Americas.Practical implicationsThe Spectator Project allows users to compare periodicals from this era available on the same site. This environment presents page images and the corresponding text, which allows users not only to view the actual pages, but also to use search and concordance tools.Originality/valueNumerous scholarly web projects make their material simply and widely available but this project will also link relevant material and provide an interpretive editorial apparatus based on the special capabilities of the digital environment.
Electronic publications for Chinese public libraries: challenges and opportunities
Authors: Bin Feng , Miao Qihao 
Published: July 2005

PurposeAlthough a large number of Chinese libraries keep some sort of electronic publications, mainly formal publications on CD‐ROM and online, the usage is quite different from one library to another. While the hardcopy business process is mature, the rules and regularities of electronic publications in libraries are under development; many business models are on a trial basis. This paper plans to investigate what and how many of these electronic materials should be bought and brought to the users, and how they are used, which are still embarrassing questions for librarians.Design/methodology/approachThe authors made an inquiry into the current status of formal electronic publications, including e‐books and e‐journals at the two major library groups: public and university libraries, as found out from the explanation of the gap by literature analysis and interview.FindingsThrough the survey on a few leading libraries of China, we found the big usage gap of e‐journals in public versus university libraries in China. The factors that cause the usage difference are that public libraries have diversified reader needs, lack of general‐purpose e‐publication, inferior skill in using e‐publications, a charging service model of e‐publications, less negotiating power and pricing.Originality/valueThe authors believe that if the improvements outlined in the paper are introduced, then public libraries can lift their e‐publication service to a higher standard, including extension of the subject scope, building of consortia, upgrading of the reading environment, and enhancing of the user training and service.
Setting up an electronic library: the case of TERI
Authors: Deb Subrata , Kar Debal C. 
Published: July 2005

PurposeThe paper describes the setting up of The Energy and Resources Institute (TERI) electronic library in New Delhi, India to provide better services for the researchers to access the structured information from the desk top. The aim of this paper is to share the experience gain and invite comments and suggestion for further improvement.Design/methodology/approachThe paper describes a case study of TERI and how the electronic library has developed.FindingsTERI Electronic Library (EL) was created to provide access to online resources, online e‐journals, electronic documents and virtual resources. The virtual libraries i.e. internet sources, together, have now crystallized to more or less to a full‐fledged EL that can be browsed as well as searched. In TERI, electronic services like Current Awareness and Alerts services apart from establishing a Virtual Information Centre has further supplemented the EL. A physical electronic library has been created to address the access to all the local area network (LAN) connected systems that provide CD‐ROM access and journals and books available for download for all time free access to in‐house users.Research limitations/implicationsThe usage has become handier for the researchers and has helped in saving their valuable time. Library management has also become easier. Any addition to the existing resources is announced by e‐mail for user access. The future plan is to make the whole resources dynamic in nature. The future of libraries seems to have no escape from that of becoming the EL.Originality/valueThis paper could be useful for the small and medium special and research libraries who do not have enough funds to start an electronic library in these lines.
Multipurpose community telecenters for rural development in Pakistan
Authors: Mahmood Khalid 
Published: July 2005

PurposeThe paper aims to: assess the situation of rural population in Pakistan and information facilities available to them including telecommunications, computers and public libraries; document the community information initiatives in terms of objectives, institutional framework, staff, services, use, finance, technology and lessons learned; understand challenges and opportunities regarding the establishment of multipurpose community telecenters (MCTs) in rural areas of Pakistan; and to propose a model for the establishment of MCTs in Pakistan in terms of policy formulation, planning, management, funding, building, equipment, technology, services, target groups, marketing and sustainability.Design/methodology/approachThe study is based on literature review and interviews of persons involved in activities of providing information to the rural community in Pakistan selected from the telecommunications sector, libraries and national and local non‐governmental organizations.FindingsThe paper highlights the role of MCTs in rural development. It assesses the situation of the rural population in Pakistan and information facilities available to them including telecommunications, computers and public libraries. The paper documents existing community information initiatives in terms of objectives, institutional framework, staff, services, use, finance, technology and lessons learned. It presents challenges and opportunities regarding MCTs in rural areas of Pakistan. A model is proposed for the establishment of MCTs in Pakistan in terms of policy formulation, planning, management, funding, building, equipment, technology, services, target groups, marketing and sustainability. The paper also discusses how MCTs can be an alternative to rural public libraries.Originality/valueThe paper presents a model for the establishment of MCTs in Pakistan in terms of policy formulation, planning, management, funding, building, equipment, technology, services, target groups, marketing and sustainability.
Fast forward to the future: e‐enabling in Leeds libraries
Authors: Sharp Sandra 
Published: July 2005

PurposeAims to examine Leeds Library and Information Service's 56 libraries and the progress they have made in meeting targets for implementing the UK's electronic government initiative, including the People's Network project, automation of all libraries using the Talis Library Management System and the implementation of new e‐services such as a web‐enabled catalogue, electronic data interchange book orders, self issue and community web sites.Design/methodology/approachThis article describes the development and progress Leeds is making towards this implementation in its libraries and discusses the uses to which Talis is being put.FindingsThe library service has developed a learning plan offering different levels of access to information and communication technologies to give opportunities to all and are trying to expand on provision to learning and information technology to vulnerable and hard to reach groups.Originality/valueThis paper gives useful information on how a city's library service can introduce new e‐services.
Quality infrastructure improvement: using QFD to manage project priorities and project management resources
Authors: LePrevost James , Mazur Glenn 
Published: July 2005

PurposeA common difficulty for an information technology (IT) department is to focus resources (people) where they can deliver the greatest benefit for the efforts made. It sometimes happens that a bias develops where some departments insist that their projects are more critical than others and they demand not only that their projects be attended to immediately, but also that the most senior people be assigned to them. To better utilize resources, it makes sense to prioritize projects on their benefit contribution to internal and external customers, as well as to assign skill‐appropriate people to work on them. National City has applied QFD to help them in identifying and prioritizing the needs of their customers and then using these to evaluate each project for its benefit contribution and for its degree of complexity, which will help assign appropriate resources to the project.Design/methodology/approachThis paper will show how we customized the QFD process through the QFD Green Belt® training of the QFD Institute. It is shown how the list of internal customer needs, which became the criteria for determining project benefit, and then developed another set of criteria to judge the project complexity and the required technical skill level to work on the project, were developed. The paper includes charts and matrices defining the process.FindingsNational City can now prioritize its internal IT projects and assign the most appropriate people to them in order to deliver the greatest value to National City's customers.Originality/valueQFD helped National City to manage internal initiatives by prioritizing them according to the benefits they had. Project management and technical resources can now schedule their time according to priority, which reduces non‐effective multitasking and will allow for more initiatives to be completed in the long run.
Strategic planning using QFD
Authors: Killen Catherine P. , Walker Mike , Hunt Robert A. 
Published: July 2005

PurposeThis paper outlines the use of quality function deployment (QFD) for strategic planning. QFD provides a comprehensive process for defining the issues facing an organisation in terms of customer and stakeholder outcomes, natural segments and key strategic opportunities.Design/methodology/approachAn explanation and overview of the two core stages of strategic planning using QFD are followed by three case examples.FindingsStrategic QFD avoids complex matrix analysis and instead moves directly to concept generation and evaluation. One of the main benefits of strategic QFD is the level of commitment and support for the resulting strategy throughout the organisation. This paper also shows how strategic QFD can be used to identify and optimise internal capabilities and to find and address specific customer opportunities.Practical implicationsStrategic planners will find that QFD‐based philosophy and methods are useful tools for the creation of a customer‐driven strategy.Originality/valueThis paper provides insight for practitioners and academics into how strategic QFD systematically translates vision into action, targeting opportunities and creating innovative strategies that are stable even in fast‐changing environments.
Evidence of QFD best practices for product development:a multiple case study
Authors: Cauchick Miguel Paulo A. 
Published: July 2005

PurposeTo identify QFD best practices and understand factors that contribute to successful QFD application.Design/methodology/approachA field research study is presented that summarises the use of QFD in a number of companies operating in Brazil. The paper reports multiple case studies conducted in organizations that have already achieved maturity in QFD implementation.FindingsThe study identified areas of QFD best practice such as the development of matrices and voice of customers, interaction with other organizational practices (e.g. TQC system and other methods and techniques), and less traditional QFD applications (concept definition, strategic planning, and developing a global product). The study also identifies QFD implementation success factors related to organizational characteristics (e.g. management support for QFD and cross‐functional involvement in QFD project), data sources (e.g. existing data sources and QFD‐driven data sources), and QFD tools and techniques such as use of advanced phases of quality deployment (e.g. development of different matrices, comprehensive QFD, integration of analytical techniques and QFD).Practical implicationsA useful source to be used by organizations that have been implementing QFD for product development or for those that plan to employ the method.Originality/valueThe paper offers practical and applied information on QFD implementation while identifying areas of best practice within a variety of situations. It will be useful for both academics and practitioners.
The effect of audit outcomes on evaluators' perceptions
Authors: Jones Keith T. , Chen Clement C. 
Published: July 2005

Purpose Examines the effects of the outcome of an over‐budget audit on supervisors' perceptions of the auditor's performance.Design/methodology/approachUses a cognitive model developed by Lipe. In a computer‐based experiment and an external audit context, professional auditors assumed the role of a supervisor evaluating a subordinate. Participants assessed the excess audit time in terms of perceived benefits to the firm and subsequently evaluated the job performance of the auditor.FindingsThe results provide partial support for Lipe's model, but differ in some respects. Interestingly, the effect of audit findings on the perceived benefit to the firm was not significant after considering experience in public accounting, but experience was not related to the actual performance evaluation. Instead, the audit outcome significantly affects the evaluation.Originality/valueThe level of benefit perceived from the audit was also associated with framing the audit time in terms of a “cost” or “loss”. Finally, as subjects tended toward framing the excess time as a “cost”, they evaluated the auditor more favorably.
Investment appraisal under conditions of continuous and discrete cash flows and discounting
Authors: Ismail Tariq , Cline Melinda 
Published: July 2005

PurposeThis research furthers scholarly discourse which discusses the most effective way(s) to calculate investment returns under conditions of continuous and/or discrete cash flows with continuous and/or discrete discounting.Design/methodology/approachDiscusses Pogue's work on the methods for investment analysis.FindingsPogue's article of discrete versus continuous calculation of investment returns discusses limitations of the traditional assumption that cash flows in investment appraisal occur at the end of each period and points to a more realistic assumption that cash flows occur on a continuous basis. Pogue then proposes a formula for managers to use when calculating investment returns. Finds that Pogue's suggested method of calculation is neither supported by prior literature nor sound in its implications.Originality/valueProvides further analysis of discrete and continuous discounting models in investment decisions.
Earnings management: evidence from SFAS No. 142 reporting
Authors: Sevin Suzanne , Schroeder Richard 
Published: July 2005

PurposeTo examine whether the provisions of SFAS No. 142 allow for the earnings management technique termed “big bath” and whether firm size plays a role in earnings management.Design/methodology/approachA random selection of companies with December 31, 2002 fiscal year‐ends yielded 120 firms that reported goodwill impairments in 2002 and 82 firms that did not. The firms are then stratified into two groups. Analysis consists of measuring the magnitude of the 2002 goodwill impairment loss, comparing financial metrics of impaired and non‐impaired firms, and calculating the proportion of firms with negative versus positive earnings.FindingsThe results suggest that SFAS No. 142 adoption allowed companies to engage in earnings management. Findings indicate that small firms experienced a significantly greater negative impact and were much more likely than large firms to take big bath charges.Originality/valueThis study provides evidence on the use of newly issued accounting standards to manage earnings.
Auditors' perception of fraud risk indicators
Authors: Smith Malcolm , Haji Omar Normah , Iskandar Zulkarnain Sayd Idris Syed , Baharuddin Ithnahaini 
Published: July 2005

PurposeAims to identify the most important red flags as individually perceived by auditors, and explores whether auditors' demographic factors might impact on their perception of the relative importance of red flags in Malaysia, particularly in the Klang Valley area.Design/methodology/approachThis study employed a mailed survey as a method of data collection. The respondents to this survey are practicing auditors from audit firms in Kuala Lumpur. The sample of auditors is taken from the population of domestic listed audit firms with the Malaysian Institute of Accountants as of 27 March 2003. A simple random technique is applied to construct the sample.FindingsIn general, subjects indicated that the operating and financial stability category was judged as most important, followed by management characteristics and influence over the control environment, and then finally by industry characteristics.Originality/valueIt would be interesting to examine whether these fraud risk indicators are indeed helpful in the investigation of reported misconduct and fraudulent cases in Malaysia. The findings may help researchers to develop a new fraud risk indicator that takes into consideration actual instances of fraud in Malaysia.
Audit quality and earnings management for Taiwan IPO firms
Authors: Chen Ken Y. , Lin Kuen‐Lin , Zhou Jian 
Published: July 2005

PurposeThis paper investigates the relationship between audit quality (as measured by auditor size and industry specialization) and earnings management (as measured by unexpected accruals) for Taiwan IPO firms.Design/methodology/approachFirst uses unexpected accruals in the modified Jones model to measure earnings management in the IPO process. Then uses auditor type (big five versus non‐big five) and industry specialist to measure audit quality. The hypothesis predicts that Taiwanese firms with higher quality auditors engage less in earnings management in the IPO process. The sample consists of 367 new issues between 1999 and 2002 from the Taiwan Economic Journal database.FindingsIt is found that big five auditors are related to less earnings management in the IPO year in Taiwan. This shows that higher quality auditors constrain earnings management for Taiwan IPO firms.Research limitations/implicationsThe finding shows that high quality auditors constrain earnings management and provide more precise information. This is important, given that management has incentive to engage in earnings management in the IPO process to garner greater proceeds and at‐issue earnings management is negatively related to post‐issue earnings performance and stock returns.Practical implicationsThe research might be of interest to investors in IPO firms, given that at‐issue unexpected accruals are opportunistic.Originality/valueThe study contributes to the literature in that it shows that audit firm size is an important determinant in earnings management for Taiwan IPO firms.
LITA National Forum: A Conference Report
Authors: Riggs Colby , Hanson Heidi 
Published: July 2005

PurposeTo report on the LITA National Forum held in St Louis, Missouri, in October 2004.Design/methodology/approachProvides a concise review of the conference, whose theme was “10 years of connectivity”.FindingsThe LITA National Forum is a three‐day educational event that includes preconferences, general sessions, and more than 30 concurrent sessions. The Forum involves new and leading edge technologies in the library and information technology field.Originality/valueThis paper is a useful summary of a conference of interest to library and information management professionals.
International Conference on Dublin Core and Metadata Applications 2004
Authors: Wu Mary 
Published: July 2005

PurposeTo provide an overview of the 2004 International Conference on Dublin Core and Metadata Applications held in Shanghai, China, in October 2004.Design/methodology/approach Outlines the themes of the papers presented in the three plenary paper sessions: Metadata Frameworks, Metadata Users, and Managing & Harvesting Metadata.FindingsFound that one of the most prevailing topics at the conference was interoperability, being the key to ensure the accessibility and sustainability of any effective digital library.Originality/valueProvides a useful summary of a conference of interest to library and information management professionals.
Charleston Conference 2004
Authors: Cassell Kay Ann 
Published: July 2005

PurposeTo provide a report of the Charleston Conference, held in November 2004.Design/methodology/approachGives a brief review of the main features of the conference.FindingsThe conference highlighted themes and issues related to electronic publishing and access for different kinds of products, and how libraries are coping with the changes in product line to improve methods of access and develop new services.Originality/valueA useful summary for information management professionals.
Sixth International Conference on Grey Literature (GL6)
Authors: Gelfand Julia 
Published: July 2005

PurposeTo report on the Sixth International Conference on Grey Literature held in New York, December 2004.Design/methodology/approachThe report is prepared by a library professional who adds her own impartial comments.FindingsThis conference suggests the changing priorities in grey literature and how much more mainstream it has become with alternative publishing products and a wider awareness of scholarly communication principles and issues.Originality/valueThis is a useful summary of a conference of interest to library and information management professionals.
Interview with Professor Lenrie Olatokunbo Aina of the Department of Library and Information Science, University of Botswana
Authors: Okiy Rose B. 
Published: July 2005

PurposeTo determine the views of one of the leaders in library education on the African continent and a prominent author and speaker.Design/methodology/approachThe article is based on an interview with Professor Lenrie Olatokunbo Aina of the Department of Library and Information Science, University Botswana.FindingsThe interview covers opinions about professional publishing trends and challenges in Africa as well as professional curriculum in library science.Originality/valueProvides insights into the thinking of one of the leaders in the library profession in Africa.
E‐profile ebrary1: A User‐Centered Digital Library of Interactive Content
Authors: McKiernan Gerry 
Published: July 2005

PurposeThis article aims to describe ebrary, a new digital library.Design/methodology/approachThe article is prepared by a library professional and provides a summary of the main features.FindingsA new digital library, ebrary is powerful system that cost effectively and efficiently creates highly interactive, online databases of content. ebrary creates databases of books, maps, sheet music, reports and other authoritative content from leading publishers, which they license to libraries and other institutions worldwide.Originality/valueThis article is a useful summary of a development of interest to library and information management professionals.