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This paper investigates the broad outline of the growth of the public library in the USA during the Great Depression. Despite economic hard times public libraries were founded in 48 of the 50 states and territories. Nine states contributed the greatest portion of that growth. Geographic variation in library growth is discussed. The role of two federal agencies is briefly described and their influence in public library expansion largely discounted. Brief case studies of two libraries founded during the Great Depression are presented. The conclusion is that the US public library was a social institution important to local communities that provided funding, long before the advent of state or federal funding.

The primary purpose is to investigate the relationship between narcissism and managers' overconfidence in listed companies' risk-taking.

In this study, two criteria of signature and reward are used to measure manager's narcissism; manager's overconfidence, using multiple regression models and finally to measure companies' risk-taking by using companies' monthly returns. Multiple regression is employed to test the model using a sample of 890 firm-year participation on the Tehran Stock Exchange from 2012 to 2017 with panel data and model with fixed effects.

The findings indicate that the CEO's narcissism and the board of directors positively and significantly affect corporate risk-taking. Also, managers' overconfidence has a positive and significant relationship with corporate risk-taking.

The results of this study identified other factors affecting companies' risk-taking. This study also contributed to the development of the literature on narcissism, overconfidence and corporate risk-taking.

This chapter contributes to the discourse of difference by problematizing the sameness/difference trope through the lens of the exceptional. It explores the nature of being exceptional with an expectation that its nature is contingent and variable. At the heart of understanding what constitutes exceptional is its implicit comparison with the average. While exceptional is defined to include both individuals who achieve in extraordinary ways and individuals with a physical or mental impairment, the two definitions are consonant in that both describe individuals who deviate from expected norms. Relying on the insights from pragmatism, this chapter considers community habits exceptional individuals must confront in forming their choices. In this way, it further adheres to the lessons from pragmatism for norm change. The strategies individuals use to alter the effects of being perceived as exceptional contribute to the overall discourse in equality and equal protection and potentially constitute the individual action that formulates change. It examines some approaches to the Americans with Disabilities Act (ADA) derived from civil rights and from economic perspectives and the relevant matrix of choices available to the exceptional to understand the potential for productive change. With this foreground, it examines the choice of exceptional individuals to cover or convey matters of their identity. This chapter pays particular attention to these choices in seeking accommodations under the ADA. Ultimately, this study strives to participate in the conversation seeking to maximize human potential.

To share latest presentations and highlight discussion generated at this Annual Brick and Click Symposium.

The need for new information technology applications to support new library functions is the focus of this annual symposium, now known as a mature conference.

Current technologies and products remain under utilized. Several presentations demonstrated many creative applications using packages such as ColdFusion and RefPole to name a few to provide newer and more efficient ways to handle statistical compilations, manage information services, contribute to in‐house library needs that measure transactions and more expedient and easy ways to do things.

Some very creative thinking and new ideas that have not made the traditional literature are introduced in this forum. Included this year are examples of software to track reference and other staff‐intensive interactions; appropriate technologies to create knowledgebases and institutional repositories, and to deliver government information in more consistent digital formats; compatibilities with course management software, distance delivery platforms and other larger technology‐based services.

Funding, first from foundations and later also from government agencies, has been a factor in shaping the development of education for library (and information) science in the U.S. for more than 80 years. Educational programs experienced substantial investments in three periods: (1) from the Carnegie Corporation in the 1920s and 1930s; (2) from the U.S. Office of Education in the 1960s and 1970s; and (3) from the Institute of Museum and Library Services in the first decade of the 21st century. This chapter documents the impacts of the first two and argues for the need to analyze the impact of the third. Other, more modest, investments from both foundations and government agencies have had less lasting impact. This chapter identifies the major sources of funding and projects funded, assesses the level and type of impact, and concludes with implications for the future. The focus is on funding for research, development, and resource enhancement in library (and information) science education, not research conducted by library and information science (LIS) faculty on other topics (e.g., as funded by the OCLC/ALISE library and information science research grant program) (Connaway, 2005).

The purpose of this paper is to summarize the effect that the passage of the Sarbanes–Oxley Act of 2002 (SOX) by the US Congress had on audit research. More specifically, the paper compares the nature of research about auditing conducted before the Act’s passage to the nature of research about audit regulation that dominates the literature since its passage.

The paper builds on an extensive review of the research literature before and after the passage of SOX to suggest and examine potential future research paths that might develop in auditing. The streams of research are linked and organized around four themes: auditing as a competitive process, auditing as a service process, auditing as a production process and auditing as a quality control process.

In general, auditing research prior to SOX tended to focus on issues encountered in the practice of auditing with tangential implications for audit regulation. The passage of SOX had the effect of focusing audit research on the nature, costs and benefits of regulation, particularly the components of the law that had the most effect on auditing such as the prohibition against many non-audit services, the establishment of the Public Company Accounting Oversight Board as a standard setter that also inspects audit firms, and the introduction of the requirement that a client’s internal control over financial reporting be examined and opined upon as part of an integrated audit. Although this research has increased our understanding of auditing and regulation, the heavy focus on SOX has pushed research about auditing itself to a lesser role. The profession’s, academy’s and regulatory understanding of auditing may benefit from a more balanced approach to auditing as something separate from the regulation of auditing.

The intent of this paper is to challenge the way researchers think about research questions in auditing. Hopefully, this approach will encourage auditing researchers to look at the audit and audit regulation through a new lens, testing propositions and aspects of auditing that have been overlooked by the dominate focus on audit regulation over the past decade.