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LIBRARIES are not a first priority in the building programme of the nation. It would be difficult to make them so. The Library Association Council, we are assured, have this…
Abstract
LIBRARIES are not a first priority in the building programme of the nation. It would be difficult to make them so. The Library Association Council, we are assured, have this matter under consideration continually and will lose no opportunity to urge the need for extensions of old buildings and for new ones. The demand for libraries grows, in the face of other needs, at a pace which is both a pleasure and an embarassment to librarians. Some authorities have made provision for new libraries this year in budgets which come under consideration this month, and we hope the Ministry concerned will allow some of these projects to be realized.
Lynette Riley, Deirdre Howard-Wagner, Janet Mooney and Cat Kutay
This chapter outlines the successful community engagement process used by the authors for the Kinship Online project in the context of Indigenous methodological, epistemological…
Abstract
Purpose
This chapter outlines the successful community engagement process used by the authors for the Kinship Online project in the context of Indigenous methodological, epistemological, and ethical considerations. It juxtaposes Indigenous and western ways of teaching and research, exploring in greater detail the differences between them. The following chapter builds on and extends Riley, Howard-Wagner, Mooney & Kutay (2013, in press) to delve deeply into the importance of embedding Aboriginal cultural knowledge in curriculum at the university level.
Practical implications
The chapter gives an account of an Office for Learning and Teaching (OLTC) grant to develop Indigenous Online Cultural Teaching and Sharing Resources (the Kinship Online Project). The project is built on an existing face-to-face interactive presentation based on Australian Aboriginal Kinship systems created by Lynette Riley, which is being re-developed as an online cultural education workshop.
Value
A key consideration of the researchers has been Aboriginal community engagement in relation to the design and development of the project. The chapter delves deeply into the importance of embedding Aboriginal cultural knowledge into curriculum at the university level. In doing so, the chapter sets out an Aboriginal community engagement model compared with a western research model which the authors hope will be useful to other researchers who wish to engage in research with Aboriginal people and/or communities.
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Valery J. Frants, Jacob Shapiro and Vladimir G. Voiskunskii
Matthew D. Crook, Tamara A. Lambert, Brian R. Walkup and James D. Whitworth
The purpose of this paper is to examine the impact hosting the Super Bowl has on audit completion and financial reporting timeliness for companies headquartered in Super Bowl…
Abstract
Purpose
The purpose of this paper is to examine the impact hosting the Super Bowl has on audit completion and financial reporting timeliness for companies headquartered in Super Bowl hosting cities.
Design/methodology/approach
Using 16 years of financial reporting data, this study uses the Super Bowl and related activities, combined with required filings during “busy season,” as a natural experiment to examine how audit firms navigate short-term, exogenously imposed but anticipated, audit team capacity constraints.
Findings
Companies headquartered in a city hosting the Super Bowl, during busy season, have longer audit report lags (by approximately three days, in comparison to non-hosting busy season audits) and less timely securities and exchange commission (SEC) (10-K) filings. The authors find no evidence that Super Bowl hosting affects audit fees or earnings announcement timeliness.
Practical implications
When confronted with anticipated capacity shocks, audit firms take longer to complete the audit, absorbing the financial costs of the delay and maintaining audit quality, resulting in less timely financial reporting.
Originality/value
This study demonstrates the costs of Super Bowl-related inefficiencies and contributes to our understanding of how auditors navigate capacity shocks. This study provides evidence that auditors can effectively manage business risk and continue to facilitate providing timely and accurate information to financial statement users in the face of a capacity shock.
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The‘Thick Sandwich’ (1–3–1) course is growing in popularity. More and more men are going to university to read engineering with a year of practical training behind them, and this…
Abstract
The‘Thick Sandwich’ (1–3–1) course is growing in popularity. More and more men are going to university to read engineering with a year of practical training behind them, and this has several obvious virtues. There are, of course, various attendant drawbacks differing in their magnitude from one type of industry to another. In the heavy electrical industry the problem is that the man who has academic qualifications only as far as GCE ‘A’ level or university entrance standards is a difficult man to employ usefully in research, design or development departments and is possibly a liability when it comes to testing equipment where there is anything but the lowest of voltages.
In this chapter, I discuss two unfamiliar actors of the process of information production in the newspaper: typographers and subeditors. I focus on a particular aspect of the…
Abstract
In this chapter, I discuss two unfamiliar actors of the process of information production in the newspaper: typographers and subeditors. I focus on a particular aspect of the continuum of information production: the prepress. Subeditors and typographers made the newspaper together and in their own respective ways. Traces of these collaborations can be found in the newspaper object – and that is what I am going to try to demonstrate here.
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