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Book part
Publication date: 4 September 2015

Jacqueline A. Burke and Hakyin Lee

Mandatory auditor firm rotation (mandatory rotation) has been a controversial issue in the United States for many decades. Mandatory rotation has been considered at…

Abstract

Mandatory auditor firm rotation (mandatory rotation) has been a controversial issue in the United States for many decades. Mandatory rotation has been considered at various times as a means of improving auditor independence. For example, in the United States, the Public Company Accounting Oversight Board (PCAOB) has considered mandatory rotation as a solution to the independence problem (PCAOB, 2011) and the European Parliament approved legislation that will require mandatory rotation in the near future (Council of European Union, 2014). The concept of implementing a mandatory rotation policy has been encouraged by some constituents of audited financial statements and rejected by other constituents of audited financial statements. Although there are apparent pros and cons of such a policy, the developmental process of such a policy in this country has not necessarily been an open-democratic, objective process. Universal mandatory rotation may or may not be the ideal solution; however, an open-democratic, objective process is needed to facilitate the development of a solution that considers the needs of all major stakeholders of audited financial statements – not simply accounting firms and public companies, but also investors. The purpose of this paper is to critically examine key issues relating to mandatory rotation and to encourage and stimulate future research and ongoing dialogue regarding this issue, in spite of efforts by certain constituents to silence the issue. This paper provides an overview of the various reasons, including practical, theoretical, political, and self-motivated reasons, why a mandatory rotation policy has not been implemented in the United States in order to address the potential conflict of interest between the auditor and client. This paper will also discuss how some deliberations of mandatory rotation have been flawed. The paper concludes with a summary of key issues along with two approaches for regulators, policy makers, and academics to consider as ways to improve the process and address auditor independence. The authors are not advocating for any specific solution; however, we are advocating for a more objective, unified approach and for the dialogue regarding auditor rotation to continue.

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Sustainability and Governance
Type: Book
ISBN: 978-1-78441-654-6

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Article
Publication date: 1 March 1992

B.K. SEN

Describes how the idea of normalised impact factor came into being and the method of its determination. In all, five properties of the normalised impact factor have been…

Abstract

Describes how the idea of normalised impact factor came into being and the method of its determination. In all, five properties of the normalised impact factor have been identified and described. It is observed that the ranking of a journal in its own category is better revealed by the normalised impact factor and the average normalised impact factor seems to provide better indication of the comparative performance of a set of laboratories engaged in diverse areas of research.

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Journal of Documentation, vol. 48 no. 3
Type: Research Article
ISSN: 0022-0418

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Article
Publication date: 1 December 1998

B.K. Sen, T.A. Pandalai and Aruna Karanjai

A formula for the ranking of scientists based on diachronous citation counts is proposed. The paper generalises the fact that the citation generation potential (CGP) is…

Abstract

A formula for the ranking of scientists based on diachronous citation counts is proposed. The paper generalises the fact that the citation generation potential (CGP) is not the same for all papers, it differs from paper to paper, and also to a certain extent depends on the subject domain of the papers. The method of ranking proposed in no way replaces peer review. It merely acts as an aid for peers to help them arrive at a better judgement.

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Journal of Documentation, vol. 54 no. 5
Type: Research Article
ISSN: 0022-0418

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Article
Publication date: 1 August 1999

B.K. Sen

Symbols for concepts like ‘half life’, ‘impact factor’, ‘normalised impact factor’ and ‘immediacy index’ are proposed and formulas for the determination of their values…

Abstract

Symbols for concepts like ‘half life’, ‘impact factor’, ‘normalised impact factor’ and ‘immediacy index’ are proposed and formulas for the determination of their values are provided. The features of the concepts are also highlighted.

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Journal of Documentation, vol. 55 no. 3
Type: Research Article
ISSN: 0022-0418

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Article
Publication date: 21 May 2020

Rupali Singh and Devendra Kumar Sharma

Quantum-dot cellular automata (QCA) is a promising technology, which seems to be the prospective substitute for complementary metal-oxide semiconductor (CMOS). It is a…

Abstract

Purpose

Quantum-dot cellular automata (QCA) is a promising technology, which seems to be the prospective substitute for complementary metal-oxide semiconductor (CMOS). It is a high speed, high density and low power paradigm producing efficient circuits. These days, most of the smart devices used for computing, make use of random access memory (RAM). To enhance the performance of a RAM cell, researchers are putting effort to minimize its area and access time. Multilayer structures in QCA framework are area efficient, fast and immune to the random interference. Unlike CMOS, QCA multilayer architectures can be designed using active components on different layers. Thus, using multilayer topology in the design of a RAM cell, which is not yet reported in the literature can improve the performance of RAM and hence, the computing device. This paper aims to present the modular design of RAM cell with multilayer structures in the QCA framework. The fundamental modules such as XOR gate, 2:1 multiplexer and D latch are proposed here using multilayer formations with the goal of designing a RAM cell with the provision of read, write, set and reset control.

Design/methodology/approach

All the modules used to design a RAM cell are designed using multilayer approach in QCA framework.

Findings

The proposed multilayer RAM cell is optimized and has shown an improvement of 20% in cell count, 30% in area, 25% in area latency product and 48.8% in cost function over the other efficient RAM designs with set/reset ability reported earlier. The proposed RAM cell is further analyzed for the fault tolerance and power dissipation.

Research limitations/implications

Due to the multilayer structure, the complexity of the circuit enhances which can be eliminated using simple architectures.

Originality/value

The performance metrics and results obtained establish that the multilayer approach can be implemented in the QCA circuit to produce area efficient and optimized sequential circuits such as a latch, flip flop and memory cells.

Details

Circuit World, vol. 47 no. 1
Type: Research Article
ISSN: 0305-6120

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Article
Publication date: 1 August 1999

Johannes Stegmann

This communication describes the building of a list of constructed impact factors (CIF) for biomedical journals not included in the 1996 editions of the Journal Citation…

Abstract

This communication describes the building of a list of constructed impact factors (CIF) for biomedical journals not included in the 1996 editions of the Journal Citation Reports (JCR). The online retrieval from the host DIMDI of the data needed for impact factor calculation is described in detail. At present, the CIF list comprises 338 titles. The top 100 (ranked according to their CIFs) are shown. The complete list is available via the World Wide Web at the URL: http://www.medizin.fu‐berlin.de/medbib/CIF/cif.html. The possible usefulness of constructed impact factors for citation and evaluation studies is discussed.

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Journal of Documentation, vol. 55 no. 3
Type: Research Article
ISSN: 0022-0418

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Article
Publication date: 1 October 2001

J. David Johnson

Increasingly, how well organisations innovate is becoming the single most important issue in determining their ultimate success. Referencing a variety of cases primarily…

Abstract

Increasingly, how well organisations innovate is becoming the single most important issue in determining their ultimate success. Referencing a variety of cases primarily drawn from governmental organisations, this paper argues that the key to successful innovation implementation rests on the convergence of three different factors. First, an innovation must be properly framed in terms of stakeholders’ expectations. Secondly, a good internal innovation environment must be present. Finally, the pros of specific attributes of innovations must outweigh their cons. The Eight other conditions, in which one or more of these factors is not positive, result in differing degrees of success and failure, with different implications for organisational outcomes. These eight conditions, and their associated propositions, are discussed in terms of their heuristic value for bridging gaps in differing parties’ understanding of innovation processes and future directions for research, including the interaction of power and type of innovation.

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Journal of Communication Management, vol. 5 no. 4
Type: Research Article
ISSN: 1363-254X

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Article
Publication date: 20 February 2007

Anup Kumar Das, Chaitali Dutta and B.K. Sen

The purpose of this paper is to assess the present situation in the development of indigenous digital libraries in India. The study aims to evaluate different retrieval…

Abstract

Purpose

The purpose of this paper is to assess the present situation in the development of indigenous digital libraries in India. The study aims to evaluate different retrieval features of Indian digital libraries, especially those provide access to multilingual and multimedia documents.

Design/methodology/approach

For this study, eight digital libraries originated in India, which are available in 24×7 timeframe and accessible worldwide through the internet, have been identified and selected. The retrieval features and other information on these digital libraries have been collected mostly from their respective websites and from other published literature, annual reports, etc.

Findings

The paper finds that Indian digital libraries provide universal access to informative and culturally rich digital content related to South Asian region. The digitisation efforts in Indian institutions make these digital libraries operational.

Research limitations/implications

The institutional repositories and open access archives of Indian institutions that give access to the current research literature are not included in this study, because their retrieval features are mostly similar to each other as they use either DSpace or GNU EPrints open source software.

Practical implications

Indigenous digital libraries in India provide universal access to information and knowledge related to culture and heritage of people of South Asian counties. This study gives an insight on how diverse contents are integrated and disseminated to the end‐users in a user‐friendly manner. This study also indicates research initiatives on different aspects of multilingual contents in this region.

Originality/value

No such evaluation on Indian digital libraries has been done from the perspective of information retrieval features. This study will generate new knowledge in area of indigenous digital libraries in a developing country like India. This study is also an attempt to popularise Indian indigenous digital libraries among the world community.

Details

OCLC Systems & Services: International digital library perspectives, vol. 23 no. 1
Type: Research Article
ISSN: 1065-075X

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Article
Publication date: 1 March 1989

K. Shailendra, R.N. Neogi and K.L. Gogia

The International Centre in Paris of the International Serials Data System (ISDS) maintains the database of world serial publications and functions through a network of…

Abstract

The International Centre in Paris of the International Serials Data System (ISDS) maintains the database of world serial publications and functions through a network of national and regional centres in various countries. ISDS is an intergovernmental organization established within the framework of the Unesco‐UNISIST programme. The Indian National Centre for ISDS was set up in January 1986 at the Indian National Scientific Documentation Centre (INSDOC), New Delhi, for identification, registration, creation and maintenance of records of serial publications published in India, as well as for monitoring and promoting the use of International Standard Serial Numbers (ISSN). So far, printed Data Transmittal Sheets (DTS) have been used by this centre to send data of serial publications to be incorporated in the ISDS database at the International Centre (IC). Now the Indian centre has developed a computerised system by which the data of serial publications can be transferred directly onto computer designed DTS. The database so created has also been used to produce ISDS‐India Bulletin which describes the collection of records of serials published in India.

Details

Program, vol. 23 no. 3
Type: Research Article
ISSN: 0033-0337

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Article
Publication date: 29 April 2021

Surbhi Jain and Mehul Raithatha

The objective of this paper is to investigate the impact of risk disclosures on firm value. We further investigate whether effective governance moderates the relation…

Abstract

Purpose

The objective of this paper is to investigate the impact of risk disclosures on firm value. We further investigate whether effective governance moderates the relation between risk disclosures and firm value.

Design/methodology/approach

We use a sample of the top 200 Indian listed firms on NSE from 2013 to 2018. The generalised method of moments (GMM) along with the ordinary least square (OLS) is used to investigate our research problem. Further, we use the Propensity Score Matching (PSM) technique and the Heckman selection model for correcting selection bias in the robustness section.

Findings

We find that higher risk disclosures result in lower firm value. Besides, we show that better governance minimizes the negative impact of risk disclosures on firm value. This finding encourages firms to have a good governance mechanism to mitigate the adverse effects of risk disclosures in public.

Originality/value

The main contribution of our paper is to examine the moderating effect of governance between risk disclosures in the annual report and firm value (market-based and accounting-based) in the context of an emerging economy. Moreover, the paper highlights the potential moderating effect of independent directors and resourceful boards on the risk disclosures and firm value in the Indian context.

Details

International Journal of Productivity and Performance Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0401

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