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21 – 30 of over 4000Mary Kandiuk and Harriet M. Sonne de Torrens
With a focus on Canada, but framed by similar and shared concerns emerging in the United States, this chapter examines the current status of what constitutes and defines academic…
Abstract
With a focus on Canada, but framed by similar and shared concerns emerging in the United States, this chapter examines the current status of what constitutes and defines academic freedom for academic librarians and the rights and the protections individual, professional academic librarians have with respect to the freedom of speech and expression of their views in speech and writing within and outside of their institutions. It reviews the historical background of academic freedom and librarianship in Canada, academic freedom language in collective agreements, rights legislation in Canada versus the United States as it pertains to academic librarianship, and rights statements supported by Canadian associations in the library field and associations representing members in postsecondary institutions. The implications of academic librarians using the new communication technologies and social media platforms, such as blogs and networking sites, with respect to academic freedom are examined, as well as, an overview of recent attacks on the academic freedom of academic librarians in the United States and Canada. Included in this analysis are the results of a survey of Canadian academic librarians, which examined attitudes about academic freedom, the external and internal factors which have an impact on academic freedom, and the professional use of new communication technologies and social media platforms.
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This chapter pays particular attention to the place of song introductions as an integral feature of public performance. Locating this analysis within the subculture of…
Abstract
This chapter pays particular attention to the place of song introductions as an integral feature of public performance. Locating this analysis within the subculture of contemporary folk music, I demonstrate how song introductions can accomplish six important things: (1) provide an interpretive frame for understanding a performance, (2) cast performances in emotive terms, (3) situate performances in the larger context of marketing and sales, (4) contribute to moral entrepreneurial agendas, (5) align the performer's actions, and (6) offer a venue for making disclaimers. By demonstrating how performers accomplish these things, I locate song introductions within the larger context of situating public performances more generally.
Andrew Whyte and James Donaldson
The use of digital-models to communicate civil-engineering design continues to generate debate; this pilot-work reviews technology uptake towards data repurposing and assesses…
Abstract
Purpose
The use of digital-models to communicate civil-engineering design continues to generate debate; this pilot-work reviews technology uptake towards data repurposing and assesses digital (vs traditional) design-preparation timelines and fees for infrastructure. The paper aims to discuss these issues.
Design/methodology/approach
Extending (building-information-modelling) literature, distribution-impact is investigated across: quality-management, technical-applications and contractual-liability. Project case-study scenarios were developed and validated with resultant modelling-application timeline/fees examined, in conjunction with qualitative semi-structured interviews with 11 prominent stakeholder companies.
Findings
Results generated to explore digital-model data-distribution/usage identify: an 8 per cent time/efficiency improvement at the design-phase, and a noteworthy cost-saving of 0.7 per cent overall. Fragmented opinion regarding modelling utilisation exists across supply-chains, with concerns over liability, quality-management and, the lack of Australian-Standard contract-clause(s) dealing directly with digital-model document hierarchy/clarification/reuse.
Research limitations/implications
Representing a small-scale/snapshot industrial-study, findings suggest that (model-distribution) must emphasise checking-procedures within quality-systems and, seek precedence clarification for dimensioned documentation. Similarly, training in specific file-formatting (digital-model-addenda) techniques, CAD-file/hard-copy continuity, and digital-visualisation software, can better regulate model dissemination/reuse. Time/cost savings through digital-model data-distribution in civil-engineering contracts are available to enhance provision of society’s infrastructure.
Originality/value
This work extends knowledge of 3D-model distribution for roads/earthworks/drainage, and presents empirical evidence that (alongside appropriate consideration of general-conditions-of-contract and specific training to address revision-document continuity), industry may achieve tangible benefits from digital-model data as a means to communicate civil-engineering design.
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Local Government in Indonesia annually publishes Local Government Financial Statements (LGFS) for helping their stakeholders in making decisions. Audit Opinion of the LGFS for…
Abstract
Local Government in Indonesia annually publishes Local Government Financial Statements (LGFS) for helping their stakeholders in making decisions. Audit Opinion of the LGFS for counties and cities in East Java Province during the last 8 years (2006-2013) showed a quite astonishing result. From all of 301 financial statements, only 45 LGFS (14.95%) obtained Unqualified Opinion, other financial statements (256 or 85.05%) received Non-Unqualified Opinion. This study aims to analyze the accounts and problems in the accounts which cause LGFS obtain Non-Unqualified Opinion. Using content analysis with NVIVO10 applications, this study analyzed 256 audit opinions of the LGFS of counties and cities in East Java during 2006-2013 that obtained Non-Unqualified Opinion to identify the accounts and problems in the accounts which cause LGFS obtain Non-Unqualified Opinion. The results showed that the most frequent accounts as an exception in the audit opinion are the accounts on Budget Realization Report (BR) with the frequency of occurrence as much as 6628 times. The Balance Sheet (BS) accounts was at the second place with the total frequency of occurrence 4206 times. And last, there was a Cash Flow Statement (CF) account with the frequency of occurrence as much as 693 times. In BR, the most frequent account which appears as an exception is spending account (as much as 4198 times), while the assets are the most frequent accounts as an exception in the Balance Sheet (as much as 4206 times). The problem with the accounts that often appear as an exception was mainly due to the weakness of the Internal Control System (ICS), followed by non-compliance with the provisions of law and the last problem is in-economies, inefficiency and ineffectiveness.
In recent years, awareness of liability for information products and services appears to have grown. Driving this are impulses as distinct as professionalism and fear of getting…
Abstract
In recent years, awareness of liability for information products and services appears to have grown. Driving this are impulses as distinct as professionalism and fear of getting caught out. Legal and ethical issues are discussed. It is suggested that a commercialised information marketplace is one where individuals are more and more likely to have to take personal responsibility for what happens, good or bad.
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Calin Gurau, Ashok Ranchhod and Claire Gauzente
The trade off between customer privacy and Web site personalisation is currently moving to the forefront of academic and practical debate in marketing. The new Internet…
Abstract
The trade off between customer privacy and Web site personalisation is currently moving to the forefront of academic and practical debate in marketing. The new Internet applications allow marketers to develop detailed customer databases where personal information is connected with buying patterns, providing a detailed behavioural profile. The collection and use of the data is regulated differently in the European Union and the USA. While Europe considers it important to implement formal legislation for the protection of customers’ privacy rights, the US authorities consider privacy policy to be determined through voluntary regulation by industry. Considering these different approaches, the present study explores and compares the privacy/personalisation dimensions of French, British and US Web sites.
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Robert Czernkowski, Wendy Green and Yi Wang
The purpose of this paper is to determine whether audit opinions matter in China after the introduction of several key regulatory changes, specifically aimed at strengthening the…
Abstract
Purpose
The purpose of this paper is to determine whether audit opinions matter in China after the introduction of several key regulatory changes, specifically aimed at strengthening the confidence of investors in the audit function.
Design/methodology/approach
The question is addressed by examining the market response to modified audit opinions of companies listed on the Shanghai Stock Exchange.
Findings
In contrast to earlier research, this paper does not find evidence that modified audit opinions have significant information value to Chinese investors, despite the regulatory changes. However, when partitioning the sample by year, there is weak evidence of a stock price response to modified audit opinions in 2003. Examination of the impact of different types of audit opinions shows no consistent results.
Research limitations/implications
The results reported in this paper must be considered in light of the limitations inherent in empirical analyses. That is, the relationships identified in this paper are indicative of potential earnings management or audit opinion shopping, however, the paper cannot provide the actual reasons for these empirical results.
Practical implications
The results suggest the Chinese market is beginning to value audit opinions in the same fashion way as more developed markets.
Originality/value
The paper refines market reaction models used in earlier studies through the introduction of additional explanatory variables, together with an improved methodology.
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Discusses the growing awareness in the valuation profession of theneed to offer a “duty of care” to the client and to acceptresponsibility for the advice given. Refers to…
Abstract
Discusses the growing awareness in the valuation profession of the need to offer a “duty of care” to the client and to accept responsibility for the advice given. Refers to Commonwealth Case Law and suggests a comprehensive “checklist” to aid the valuer in avoiding the pitfalls which may make him/her liable to litigation.
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James Langenfeld and Brad Noffsker
In a number of recent multi-billion dollar cases brought against cigarette manufacturers, plaintiffs have in part alleged that the cigarette manufacturers (1) conspired not to…
Abstract
In a number of recent multi-billion dollar cases brought against cigarette manufacturers, plaintiffs have in part alleged that the cigarette manufacturers (1) conspired not to compete on the basis of health claims or the introduction of potentially safer cigarettes since the 1950s, and (2) engaged in fraudulent advertising by making implied health claims in advertisements selling ‘low tar’/‘light’ cigarettes. In this type of litigation, defendants’ actions could be due to alleged illegal behaviour as asserted by plaintiffs, or be the result of market forces that may have nothing to do with allegedly inappropriate acts. We examine the economic evidence relating to these allegations, taking into account some of the major influences on cigarette company behaviour. In particular, our analyses show that much of the cigarette manufactures’ behaviour can be explained by Federal Trade Commission and related government actions, rather than conspiracy or fraudulent acts. We find the economic evidence is inconsistent with an effective conspiracy to suppress information on either smoking and health or the development and marketing of potentially safer cigarettes. Regarding ‘lower tar’ and ‘light’ cigarettes, the economic evidence indicates that the cigarette manufacturers responded to government and public health initiatives, and that disclosing more information on smoking compensation earlier than the cigarette companies did would not have had any significant impact on smoking behaviour.
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