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A growing amount of information available on the web can be classified as contextual information, putting already existing information into a new context rather than creating isolated new information resources. Blogs are a typical and popular example of this category. By looking at blogs from a more context‐oriented view, it is possible to deconstruct them into structures which are more contextual than just focused on the content, facilitating flexible reuse of these structures: that is the aim of this paper.

The paper looks at the underlying structures of blogs and blog posts, representing them as multi‐ended links. This alternative representation of blogs and blog posts allows us to represent them as reusable information structures. This paper presents blogs as a popular content type, but the approach of restructuring Web 2.0 content can be extended to other classes of information, as long as they can be regarded as being mainly contextual.

By deconstructing blogs and blog posts into their essential properties, it can be shown how there is a simple and universal representation for blogs. This representation allows the reuse of blog information across specific blog or blogging platforms, and can even go beyond blogs by representing other web content which provides context.

This paper presents a novel approach for mapping a popular web content type to a simple and universal representation. The value of such a unified representation lies in exposing the structural similarities among blogs and blog posts, and making them available for reuse.

Mental health care in prisons involves many stakeholders. As a consequence, the goals involved are divergent but there is no sound theoretical framework that accounts for the complexity of care in prison. This paper considers a broad theory and its conceptual framework that differentiates between prisoners with emotional suffering and those without, the need for care from an objective point of view as opposed to a subjective one, and the need for care related to mental health problems versus care related to limiting recidivism.

The purpose of this study is to explore linguistic stylometric patterns encompassing lexical, syntactic, structural, sentiment and politeness features that are found in librarians’ responses to user queries.

A total of 462 online texts/transcripts comprising answers of librarians to users’ questions drawn from the Internet Public Library were examined. A Principal Component Analysis, which is a data reduction technique, was conducted on the texts and transcripts. Data analysis illustrates the three principal components that predominantly occur in librarians’ answers: stylometric richness, stylometric brevity and interpersonal support.

The results of the study have important implications in digital information services because stylometric features such as lexical richness, structural clarity and interpersonal support may interplay with the degree of complexity of user queries, the (a)synchronous communication mode, application of information service guideline and manuals and overall characteristics and quality of a given digital information service. Such interplay may bring forth a direct impact on user perceptions and satisfaction regarding interaction with librarians and the information service received through the computer-mediated communication channel.

To the best of the authors’ knowledge, the stylometric features encompassing lexical, syntactic, structural, sentiment and politeness using Principal Component Analysis have not been explored in digital information/reference services. Thus, there is an emergent need to explore more fully how linguistic stylometric features interplay with the types of user queries, the asynchronous online communication mode, application of information service guidelines and the quality of a particular digital information service.

BOOKS are among the greatest and most wonderful achievements of human genius, they are also a powerful means of struggle for progress. The book accompanies man all his life; it is a creation of his brain and soul. It reflects the life of mankind and is the result of collective efforts of author and publisher, type‐setter and illustrator. But foremost a book is always and everywhere a social and political phenomenon. One of the most apt evaluations of the book was given by V. I. Lenin in 1917, when he was known to state to A. V. Lunacharsky, “The book is a great force indeed”.

The purpose of this paper is to revisit a decade after its conception the Representational State Transfer (REST) architectural style and analyzes its relevance to address current challenges from the Library and Information Science (LIS) discipline.

Conceptual aspects of REST are reviewed and a generic architecture to support REST is presented. The relevance of the architecture is demonstrated with the help of a case study based on the collection registration database of the Cooper-Hewitt National Design Museum.

The authors argue that the “resources and representations” model of REST is a sustainable way for the management of web resources in a context of constant technological evolutions.

When making information resources available on the web, a resource-oriented publishing model can avoid the costs associated with the creation of multiple interfaces.

This paper re-examines the conceptual merits of REST and translates the architecture into actionable recommendations for institutions that publish resources.

Patient questionnaires are popular tools for assessing and improving service quality, especially as administrators are increasingly expected to consider the patient's voice in their decision making. Despite web‐based questionnaire advantages, they have not been previously compared to telephone questionnaires for assessing quality. The purpose of this paper is to compare telephone questionnaire administration with a web‐based version.

Day surgery patients from a tertiary pediatric hospital completed a telephone interview and a web‐based questionnaire with identical questions. The appropriateness of the web version as a telephone version substitute was ascertained by comparing the number of changes in responses, non‐responses, differences in means, the number of non‐substantive responses and reliability.

The web‐based questionnaire tended towards more negative responses. The mean number of missing responses did not differ between versions, although the web‐questionnaire had more “not sure” responses. Inter‐rater reliability was acceptable.

Parents without internet access were unable to participate.

The web‐based questionnaire is a good substitute for telephone‐administered questionnaires.

The paper shows that parents were able to rate items more candidly owing to the increase in privacy and lack of interviewer bias, which is crucial for improving health service quality.

I examine patterns of making or deferring strategic repatriations that firms can use to either meet analysts' forecasts or defer to maintain future reported earnings flexibility. First, I examine the extent to which firms repatriate earnings from high foreign tax subsidiaries to decrease US tax expense, resulting in increased net income and lower cash taxes. Using federal tax return information, I find evidence that firms strategically repatriate these earnings to meet or beat current analysts' forecasts. Next, I find evidence that firms that are able to obtain current year tax reductions defer these repatriations in an attempt to build cookie-jar reserves. Lastly, I find that firms do not disclose high foreign tax repatriations (HTRs), even when required by SEC rules. This study contributes to the earnings management, tax avoidance, and disclosure literature by examining a discretionary tax planning strategy.