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Article
Publication date: 1 June 1999

Don Leslie

Vision 2008, a gathering of technology and library experts, was an unprecedented industry think‐tank developed by 3M Library Systems as a means by which the future of our…

349

Abstract

Vision 2008, a gathering of technology and library experts, was an unprecedented industry think‐tank developed by 3M Library Systems as a means by which the future of our libraries could be projected. Held in October 1998, it was the first of many fora 3M plans to host as it moves toward the year 2008. Under the direction of Northeast Consulting Resources, Inc and its Future Mapping® process, participants worked together to map out a best scenario for the libraries of the future. The information exchanged at Vision 2008 will help 3M continue to develop innovations to assist libraries in meeting their goals for the future.

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The Electronic Library, vol. 17 no. 3
Type: Research Article
ISSN: 0264-0473

Keywords

Article
Publication date: 1 September 1996

Marianne Jennings, Dan C. Kneer and Philip M.J. Reckers

“The definition of auditing calls for the communication of the degree of correspondence between assertions and established criteria” [ASOBAC, 1973]. As the profession has rejected…

Abstract

“The definition of auditing calls for the communication of the degree of correspondence between assertions and established criteria” [ASOBAC, 1973]. As the profession has rejected adoption of universal quantitative definitions of materiality as infeasible [FASB, 1979], Don Leslie [1984] recommended adoption of a standard requiring disclosure of specific engagement materiality thresholds in the auditor's report. This study examines how such disclosures might affect perceptions of an auditor's culpability and liability in instances where post publication errors are discovered which alternately aggregate to more or less than reported materiality thresholds. A behavioral experiment was conducted in which eighty‐seven U.S. general jurisdiction judges participated. Findings support the potential for meaningful modifications to the standard auditor's report to reduce perceived auditor liability but also note the importance of jurists' pre‐experimental attitudes and beliefs respecting the public accounting profession. In 1985, the Canadian Institute of Chartered Accountants published Materiality: The Concept and its Application to Auditing [CICA, 1985]. In that research study, Don Leslie focused on his perceptions of the communication deficiencies of the standard form audit report used in Canada and the U.S. — the most critical of which he found to be the continuing lack of a quantitative definition of materiality. Leslie's remedy for the problem was novel and controversial even if his recognition of this problem was not without precedent. Leslie did not recommend the prompt adoption of universal, quantitative materiality standards (a proposal which has stalemated progress in the profession for years) but rather adoption of a standard making it compulsory that auditors disclose their individual materiality standards, whatever they may be, on each specific audit, in the audit report. To date, no serious research has examined this proposal since the report's publication, and yet the costs of the communications gap between accounting/auditing professionals and the public seem to be getting greater. The Auditing Standards Board recently readdressed the communications provided by the standard form audit report. One of the clearest observa‐tions to emerge from those deliberations was that there is a lack of reliable research data upon which to base regulatory decisions in this area [Elliott and Jacobson, 1987]. This paper contributes to reduce that vacuum. Specifically, on the following pages we outline the genesis of a research project and the findings of that study in which eighty‐seven (87) U.S. judges evaluated whether and to what degree an altered form of the audit report (including quantitative definition of materiality) would reduce the assessed culpability and legal liability of auditors. The remaining sections of this paper are organized as follows: in section one, we will summarize representative recent relevant literature; in section two, we develop testable hypotheses from that background literature; in section three, we provide a description of the design of our study; in section 4, our findings are reported and in section 5 we discuss implications for practice and future research.

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Managerial Finance, vol. 22 no. 9
Type: Research Article
ISSN: 0307-4358

Content available
Article
Publication date: 1 July 1999

59

Abstract

Details

Library Hi Tech News, vol. 16 no. 7
Type: Research Article
ISSN: 0741-9058

Article
Publication date: 1 October 1967

DURING much of the Second World War, the affairs of the Library Association were conducted for the Council by an Emergency Committee. The record of its meeting on 10th June 1941…

Abstract

DURING much of the Second World War, the affairs of the Library Association were conducted for the Council by an Emergency Committee. The record of its meeting on 10th June 1941, includes the following: “A resolution having been received suggesting that a committee be formed to consider post‐war reconstruction, it was resolved that by means of a notice in the LIBRARY ASSOCIATION RECORD, Branches and Sections should be invited to formulate suggestions for the consideration of the committee. A draft questionnaire for the purpose of an enquiry into the effects of the war on the public library service was approved”. In July, the Committee reported “further arrangements … for carrying out an exhaustive survey designed to give the necessary data for full and detailed consideration and ultimate recommendation as to the future of public libraries, their administration and their place in the social services”. The promised notice appeared as an editorial in September.

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New Library World, vol. 69 no. 4
Type: Research Article
ISSN: 0307-4803

Article
Publication date: 1 April 1986

Naomi Caldwell Wood and Bill Page

American Newspaper Week is celebrated each year during the week of 25 September by the Committee for the Observance of American Newspaper Week. The event commemorates the…

Abstract

American Newspaper Week is celebrated each year during the week of 25 September by the Committee for the Observance of American Newspaper Week. The event commemorates the publication of the first American newspaper, Publick Occurrences Both Foreign and Domestick, on 25 September 1690 in Boston. The Committee for the Observance of American Newspaper Week sponsors a variety of events in honor of those who contribute to making the American newspaper a valuable resource.

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Reference Services Review, vol. 14 no. 4
Type: Research Article
ISSN: 0090-7324

Article
Publication date: 1 March 1987

Lawrence Rosen, Leonard D. Savitz and Michael Lalli

A report of research on a large, city‐wide US sample of black and white youths using official police records of juvenile delinquency status to predict adult criminality as…

Abstract

A report of research on a large, city‐wide US sample of black and white youths using official police records of juvenile delinquency status to predict adult criminality as revealed by FBI records of an adult arrest. Eight predictive criteria and six operationalised definitions of delinquency were related to three types of adult arrest record. Certain predictive criteria were found to be “best” for certain adult outcomes while others were “best” for different outcomes.

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International Journal of Sociology and Social Policy, vol. 7 no. 3
Type: Research Article
ISSN: 0144-333X

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Article
Publication date: 30 January 2020

Bradley James Mays and Melissa Anne Brevetti

Researchers examine the new landscape of higher education, which is changing and evolving in the twenty-first century, as many non-traditional students, especially learners with…

Abstract

Purpose

Researchers examine the new landscape of higher education, which is changing and evolving in the twenty-first century, as many non-traditional students, especially learners with physical disabilities, are “knocking on the door of higher education” (Harbour and Madaus, 2011, p. 1). Students with physical disabilities must decide how they desire to become engaged (or not) in campus life. This study also provides a theoretical lens of the moral responsibility of the multicultural academic community. Thus, the purpose of this study is to present findings that indicate gaining insight into the isolation, stigma and advocacy of these students’ lived experiences will require openness for inclusive practices to uplift all students with goals of graduation and employment.

Design/methodology/approach

This research investigation includes the process of discovery being analyzed and interpreted through participants’ narratives as a rigorous act of coding, imagination and logic to aggregate findings. To elicit the findings most effectively, transcendental phenomenology is the specific qualitative approach chosen for this study.

Findings

This study includes critical findings that indicate gaining insight into the isolation, stigma and advocacy of these students’ lived educative experiences. Concerns regarding communication and support are emphasized through the participants in the findings.

Research limitations/implications

A core limitation would be that this study takes places without regard for historical lived experiences.

Social implications

Implications exist for this new landscape of Higher Education, as we work beyond the gates of higher education for real-change and social progress. We need to learn about others (non-traditional students) while working toward multicultural competence that should be modeled in academic spaces to impart this knowledge to students to impart into broad society. Let us remember the growth that happens when social support exists, because each person has a value and role in society so that we live together and support each other in lessons of self-empowerment

Originality/value

This is an original study about learners with physical disabilities and the moral issues of how to create an inclusive, multicultural environment in higher education.

Book part
Publication date: 30 November 2020

Shulamit Ramon

This chapter focuses on the value of TED Lectures on the issue of domestic violence and abuse (DVA). It outlines a generic framework with which to understand and analyse the…

Abstract

This chapter focuses on the value of TED Lectures on the issue of domestic violence and abuse (DVA). It outlines a generic framework with which to understand and analyse the impact of TED Lectures on a theme as complex as DVA is, in the context of popular Western culture. It does so by looking in details at the Ted Lecture of Leslie Morgan Steiner from 2012, which aims to answer the question ‘Why Domestic Violence Victims Don't Leave: Crazy Love’ through her own personal experience.

In the attempt to understand the impact of this TED Lecture we look at the literature on TED Lectures, the unique aspects of DVA, who is the presenter, the impact and its components, the active viewers who sent written comments on the Ted Lectures, the technical effect, the comparison with two other Ted Lectures on DVA, ending by identifying gaps in the analysis provided by the three Ted Lectures.

Presenters share with the viewers their personal experience, as well as their experience as activists in organisations and programmes set out to change the status quo in the field of DVA.

The lectures impact through layers of emotional and intellectual facets, which speak to the individuals viewing them through the lens of their own emotional and intellectual experiences of DVA on the one hand, while on the other hand being also influenced by the mode of presentation and the presenter her/himself.

Details

Gendered Domestic Violence and Abuse in Popular Culture
Type: Book
ISBN: 978-1-83867-781-7

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Article
Publication date: 1 June 2002

George K. Chacko

Develops an original 12‐step management of technology protocol and applies it to 51 applications which range from Du Pont’s failure in Nylon to the Single Online Trade Exchange…

3777

Abstract

Develops an original 12‐step management of technology protocol and applies it to 51 applications which range from Du Pont’s failure in Nylon to the Single Online Trade Exchange for Auto Parts procurement by GM, Ford, Daimler‐Chrysler and Renault‐Nissan. Provides many case studies with regards to the adoption of technology and describes seven chief technology officer characteristics. Discusses common errors when companies invest in technology and considers the probabilities of success. Provides 175 questions and answers to reinforce the concepts introduced. States that this substantial journal is aimed primarily at the present and potential chief technology officer to assist their survival and success in national and international markets.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 14 no. 2/3
Type: Research Article
ISSN: 1355-5855

Keywords

Book part
Publication date: 8 August 2005

Cynthia Young Buckley

This qualitative research study focused upon collaboration between regular and special education teachers in middle school inclusive social studies classrooms. Data sources…

Abstract

This qualitative research study focused upon collaboration between regular and special education teachers in middle school inclusive social studies classrooms. Data sources included interviews, observations and a review of Individualized Education Plans (IEPs). Two pairs of regular and special education teachers (high and low collaborators) were selected from three schools in different counties. Major findings included a description of the ways teachers formed and maintained their relationships, the role of administrators, and obstacles that needed to be overcome. Lack of time was identified as the greatest obstacle. IEPs were not found to be useful. Teacher use of accommodations and strategies tended to be global, rather than individualized. Perceptions of role were examined by teacher type.

Details

Cognition and Learning in Diverse Settings
Type: Book
ISBN: 978-1-84950-353-2

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