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1 – 10 of 41
Article
Publication date: 1 September 2005

Susan Copeland, Andrew Penman and Richard Milne

To describe the key findings of the UK JISC‐funded Electronic Theses project that was led by The Robert Gordon University, as well as the results of associated projects…

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Abstract

Purpose

To describe the key findings of the UK JISC‐funded Electronic Theses project that was led by The Robert Gordon University, as well as the results of associated projects that formed part of the JISC‐funded “FAIR” programme, and the way in which the recommendations will be taken forward.

Design/methodology/approach

The research involved: an assessment of existing best practice relating to the production, management and use of e‐theses; the use of questionnaires to obtain feedback from potential users; the identification and testing of potentially useful software; consideration of the elements required in a metadata core set, and discussions with representative bodies to ensure that the model recommended for use in the UK had support from the key stakeholders.

Findings

Information is provided about the value of the NDLTD web site, the suitability of DSpace and EPrints software for institutional e‐theses repositories, and the recommended infrastructure for the operation of an e‐theses service at national level. Details are included about the agreed metadata core set for UK e‐theses, and advice is provided about administrative, legal and cultural issues.

Practical implications

The JISC‐funded EThOS project is taking forward many of the recommendations from the Electronic Theses project.

Originality/value

The research results described in this paper will be of use to institutions, which are aiming to establish their own e‐theses collections. The details provided about the UK approach towards the management of e‐theses may be of use in countries, which have not yet made their theses available in electronic format.

Details

Program, vol. 39 no. 3
Type: Research Article
ISSN: 0033-0337

Keywords

Article
Publication date: 1 July 1966

Mary G. Brown

I ALL READERS TALK ABOUT BOOKS but how many stop to consider how books talk about them? The choice of a book is a very personal matter and inevitably tells something of…

Abstract

I ALL READERS TALK ABOUT BOOKS but how many stop to consider how books talk about them? The choice of a book is a very personal matter and inevitably tells something of the mind, the interests and the character of the reader. This applies not so much to books selected from a public library where readers are encouraged to be adventurous in their reading and to try a wide variety of books, but it does apply to those books which we buy and keep as our chosen friends and companions.

Details

Library Review, vol. 20 no. 7
Type: Research Article
ISSN: 0024-2535

Article
Publication date: 1 April 1999

Roberto Forero and Adrian Bauman

A cross‐sectional representative population survey was used to identify adolescents with mild to moderate mental health problems and to identify areas for possible…

Abstract

A cross‐sectional representative population survey was used to identify adolescents with mild to moderate mental health problems and to identify areas for possible intervention. Outcome variables were depression, stress, behavioural problems and study problems. An analysis was carried out examining associations between mental health problems and socio‐demographic and behavioural variables. A sizeable proportion reported one or more mental health problems. Among those reporting extreme levels of these problems, few had sought help or talked to someone. The paper concludes that population health data provide useful information that could be addressed through school programmes to enhance resilience and promote adolescent mental health.

Details

Journal of Public Mental Health, vol. 1 no. 4
Type: Research Article
ISSN: 1746-5729

Article
Publication date: 8 February 2021

Anuradha Pandya, Wayne van Zijl and Warren Maroun

The objective of this research is to explore the challenges being encountered when applying and implementing fair value accounting requirements, focusing specifically on…

Abstract

Purpose

The objective of this research is to explore the challenges being encountered when applying and implementing fair value accounting requirements, focusing specifically on the determination of fair value per International Financial Reporting Standards (IFRS) 13: Fair value measurement (IFRS 13) in the South African capital market.

Design/methodology/approach

Data are collected from 20 detailed interviews, primarily with preparers and interpretively analysed to identify how individuals internalise the requirements of IFRS 13 and the challenges associated with its application. The researchers focus specifically on South Africa because of its status as a developing economy and, at the same time, its extensive experience in applying IFRS.

Findings

South African preparers appear reluctant to change from a conventional cost-based measurement approach to one grounded in fair value. Primary concerns include the perceived usefulness of fair value accounting and its conceptual appropriateness, given its perceived de-emphasis of the traditional stewardship role of financial reporting. Related challenges to the application of IFRS 13 include concerns about the cost of determining fair value; the inherent subjectivity of fair value measures and the practical difficulty of calculating fair values when markets are not efficient or where business environments are complex and dynamic where Level 1 inputs are not widely available for all assets and liabilities. These challenges encourage preparers to choose accounting policies, which minimise the use of fair value or apply the provisions of IFRS 13 legalistically.

Research limitations/implications

Data are collected from a group of respondents from a single developing economy. Additional research on the application of IFRS 13 in other developing markets will be required to conclude on the relevance of economic, cultural and social factors for the understanding and implementation of new accounting standards by practitioners.

Practical implications

Standard setters and regulators cannot assume that new accounting standards will be interpreted and applied as intended. Even when compliance with IFRS is mandatory, preparers have considerable discretion when it comes to operationalising accounting prescriptions. Unless the challenges raised by preparers are addressed, misapplication of IFRS is likely to continue.

Originality/value

The research makes an important empirical and practical contribution by providing primary evidence on the operationalisation of IFRS 13 in a novel setting. It complements earlier research which has focused primarily on the conceptual/theoretical dimension and on American and European perspectives.

Details

Journal of Accounting in Emerging Economies, vol. 11 no. 2
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 10 November 2014

Xiaocan (Lucy) Wang, Natalie Bulick and Valentine Muyumba

The purpose of this paper is to describe the Electronic Theses and Dissertations program implemented and managed by the Indiana State University since 2009. The paper…

Abstract

Purpose

The purpose of this paper is to describe the Electronic Theses and Dissertations program implemented and managed by the Indiana State University since 2009. The paper illustrates issues relating to the background, policies, platform, workflow and cataloging, as well as the publication and preservation of graduate scholarship.

Design/methodology/approach

The authors examined many aspects of the Electronic Theses and Dissertations program and addressed issues dealt before, during and after the publication of the electronic theses and dissertations collection. The approaches the authors utilized are literature review and personal management experience from working on the program.

Findings

Implementing an Electronic Theses and Dissertations program involves providing a series of management services. These services include developing relevant policies, implementing an archiving and publication platform and creating submission and publishing workflows, as well as cataloging, disseminating and preserving the student collection. Openly publishing the collection through a range of access points significantly increases its visibility and accessibility. Adopting several archival and preservation strategies ensures the long-term readiness of the collection.

Originality/value

This paper will provide useful practices for implementing an ETD program to those institutions new to the ETD initiative process. It also contributes to the current body of literature and to the overall improvement of ETD programs globally.

Details

OCLC Systems & Services: International digital library perspectives, vol. 30 no. 4
Type: Research Article
ISSN: 1065-075X

Keywords

Article
Publication date: 7 December 2021

Andrew B. Jackson

The literature on financial statement analysis attempts to improve fundamental analysis and to identify market inefficiencies with respect to financial statement information.

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Abstract

Purpose

The literature on financial statement analysis attempts to improve fundamental analysis and to identify market inefficiencies with respect to financial statement information.

Design/methodology/approach

In this paper, the author reviews the extant research on financial statement analysis.

Findings

The author then provides some preliminary evidence using Chinese data and offer suggestions for future research, with a focus on utilising unique features of the Chinese business environment as motivation.

Originality/value

The author notes that there has been no work that the author could locate specifically on Chinese FSA research. The unique business environment in China, relative to the US where the vast majority of this work has been conducted, should motivate any studies, especially given the author documents the robust finding in terms of the mean reversion in profitability.

Details

China Finance Review International, vol. 12 no. 1
Type: Research Article
ISSN: 2044-1398

Keywords

Content available
Book part
Publication date: 5 February 2019

Les Coleman

Abstract

Details

New Principles of Equity Investment
Type: Book
ISBN: 978-1-78973-063-0

Article
Publication date: 18 April 2016

Kirsten Scully and Miguel Moital

The purpose of this paper is to examine peer influence in the context of purchasing collectively consumed products. The particular focus of the paper is on strategies used…

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Abstract

Purpose

The purpose of this paper is to examine peer influence in the context of purchasing collectively consumed products. The particular focus of the paper is on strategies used by university students for persuasion and resistance when attending events and festivals.

Design/methodology/approach

Five females and three males studying for a degree in the UK were interviewed. Independent analysis of the interview transcripts was undertaken to identify persuasion and resistance strategies, as well as the factors influencing a strategy’s success.

Findings

A number of persuasion and resistance strategies are used and certain strategies use specific language techniques. Some of these strategies are only applicable to reference groups who have a history of consuming products together, as they resort to past experiences as a means of producing a persuasion or resistance argument. The extent to which the influence is successful is also discussed as being very subjective and dependent on the particular context of the persuasion exercise.

Originality/value

This is the first paper to exclusively examine peer influence in the context of collectively consumed products, notably influence and resistance strategies and the conditions which can make these effective. The paper illustrates the types of strategies peers use when attending events, in particular those used by people who live in a fairly close social system (university study) and where there is no formal hierarchy (in contrast with parent–children influence). The context can influence the types of strategies used, for example, the nature of the relationship between students, which is based on high levels of trust, makes it inappropriate to use certain strategies.

Details

Young Consumers, vol. 17 no. 1
Type: Research Article
ISSN: 1747-3616

Keywords

Book part
Publication date: 5 February 2019

Les Coleman

Abstract

Details

New Principles of Equity Investment
Type: Book
ISBN: 978-1-78973-063-0

Article
Publication date: 19 October 2012

Ying Zhang, Jane Andrew and Kathy Rudkin

This paper aims to explore the implementation of fair value accounting (FVA) in China as part of a global process of neoliberalisation and financialisation of political…

3744

Abstract

Purpose

This paper aims to explore the implementation of fair value accounting (FVA) in China as part of a global process of neoliberalisation and financialisation of political and economic systems. It establishes that FVA forms part of the technical architecture of neoliberalism.

Design/methodology/approach

In considering the processes of neoliberalisation in China, this paper uses a qualitative approach to explore some of the impacts the adoption of FVA has had on Chinese capital markets.

Findings

It is shown that the practice of FVA is imbued with assumptions about the state and the market that have little bearing on the realities of Chinese capital markets. Rather than advancing the public interest, as neoliberal theories claim, this accounting change has failed to transform political and economic power. Instead, it has provided another opportunity to reposition powerful political and economic elites both inside and outside China. This paper argues that the process has reconfigured capital markets in the image of those in advanced capitalist economies, but is devoid of the regulatory and socio‐political apparatus to rationalise its relevance and reliability in the Chinese context.

Originality/value

By positioning the research in broader literature of neoliberalism, this paper offers an alternative framing of the purpose of adopting FVA and, more broadly, the globalisation of International Financial Reporting Standards (IFRS).

Details

Accounting, Auditing & Accountability Journal, vol. 25 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

1 – 10 of 41