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Article

Kushal Ajaybhai Anjaria

The progress of life science and social science research is contingent on effective modes of data storage, data sharing and data reproducibility. In the present digital…

Abstract

Purpose

The progress of life science and social science research is contingent on effective modes of data storage, data sharing and data reproducibility. In the present digital era, data storage and data sharing play a vital role. For productive data-centric tasks, findable, accessible, interoperable and reusable (FAIR) principles have been developed as a standard convention. However, FAIR principles have specific challenges from computational implementation perspectives. The purpose of this paper is to identify the challenges related to computational implementations of FAIR principles. After identification of challenges, this paper aims to solve the identified challenges.

Design/methodology/approach

This paper deploys Petri net-based formal model and Petri net algebra to implement and analyze FAIR principles. The proposed Petri net-based model, theorems and corollaries may assist computer system architects in implementing and analyzing FAIR principles.

Findings

To demonstrate the use of derived petri net-based theorems and corollaries, existing data stewardship platforms – FAIRDOM and Dataverse – have been analyzed in this paper. Moreover, a data stewardship model – “Datalection” has been developed and conversed about in the present paper. Datalection has been designed based on the petri net-based theorems and corollaries.

Originality/value

This paper aims to bridge information science and life science using the formalism of data stewardship principles. This paper not only provides new dimensions to data stewardship but also systematically analyzes two existing data stewardship platforms FAIRDOM and Dataverse.

Details

Data Technologies and Applications, vol. 54 no. 2
Type: Research Article
ISSN: 2514-9288

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Article

Devan Ray Donaldson, Ewa Zegler-Poleska and Lynn Yarmey

This paper presents results of a study on data managers' perspectives on the evolution of Designated Communities and the FAIR Principles using an example of a geological…

Abstract

Purpose

This paper presents results of a study on data managers' perspectives on the evolution of Designated Communities and the FAIR Principles using an example of a geological repository.

Design/methodology/approach

The study employed 10 semi-structured interviews with data managers at a state geological survey and qualitative analysis of the interview transcripts.

Findings

The Designated Community for a collection in this data repository has evolved from petroleum industry users to include academic researchers and the public. This change was accompanied by significant user interaction changes from in-person, reference interview-style conversations to anonymous digital, automated interactions. The main factors driving these changes were developments in technology which allowed the data managers to shift data discovery and access into the online environment. The online data portal has seen increasing non-expert use, driving the data team to develop additional services for these new communities. Repository data team participants varied in their familiarity with the FAIR Principles and their perceptions of the FAIRness of the data in the repository.

Research limitations/implications

The study was limited to one organization in the United States. However, the results are applicable to other data environments working through the tensions between high-level global frameworks such as FAIR, and continuing to serve the day-to-day needs of their designated communities. Continued work on how to assess success in this complex space is needed.

Originality/value

This paper lies at the nexus of two digital preservation frameworks and contributes to a limited extant literature providing guidance on implementing the concept of a Designated Community in practice.

Details

Journal of Documentation, vol. 76 no. 6
Type: Research Article
ISSN: 0022-0418

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Article

John S. Evans

A striking feature of Jaques' work is his “no nonsense” attitude to the “manager‐subordinate” relationship. His blunt account of the origins of this relationship seems at…

Abstract

A striking feature of Jaques' work is his “no nonsense” attitude to the “manager‐subordinate” relationship. His blunt account of the origins of this relationship seems at first sight to place him in the legalistic “principles of management” camp rather than in the ranks of the subtler “people centred” schools. We shall see before long how misleading such first impressions can be, for Jaques is not making simplistic assumptions about the human psyche. But he certainly sees no point in agonising over the mechanism of association which brings organisations and work‐groups into being when the facts of life are perfectly straightforward and there is no need to be squeamish about them.

Details

Management Decision, vol. 15 no. 7/8
Type: Research Article
ISSN: 0025-1747

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Article

Joachim Schöpfel, Coline Ferrant, Francis André and Renaud Fabre

The purpose of this paper is to present empirical evidence on the opinion and behaviour of French scientists (senior management level) regarding research data management (RDM).

Abstract

Purpose

The purpose of this paper is to present empirical evidence on the opinion and behaviour of French scientists (senior management level) regarding research data management (RDM).

Design/methodology/approach

The results are part of a nationwide survey on scientific information and documentation with 432 directors of French public research laboratories conducted by the French Research Center CNRS in 2014.

Findings

The paper presents empirical results about data production (types), management (human resources, IT, funding, and standards), data sharing and related needs, and highlights significant disciplinary differences. Also, it appears that RDM and data sharing is not directly correlated with the commitment to open access. Regarding the FAIR data principles, the paper reveals that 68 per cent of all laboratory directors affirm that their data production and management is compliant with at least one of the FAIR principles. But only 26 per cent are compliant with at least three principles, and less than 7 per cent are compliant with all four FAIR criteria, with laboratories in nuclear physics, SSH and earth sciences and astronomy being in advance of other disciplines, especially concerning the findability and the availability of their data output. The paper concludes with comments about research data service development and recommendations for an institutional RDM policy.

Originality/value

For the first time, a nationwide survey was conducted with the senior research management level from all scientific disciplines. Surveys on RDM usually assess individual data behaviours, skills and needs. This survey is different insofar as it addresses institutional and collective data practice. The respondents did not report on their own data behaviours and attitudes but were asked to provide information about their laboratory. The response rate was high (>30 per cent), and the results provide good insight into the real support and uptake of RDM by senior research managers who provide both models (examples for good practice) and opinion leadership.

Details

Data Technologies and Applications, vol. 52 no. 2
Type: Research Article
ISSN: 2514-9288

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Article

Danilo Drago, Maria Mazzuca and Renata Trinca Colonel

With reference to IAS/IFRS, the purpose of this paper is to examine the value relevance of the two amortised cost/fair value measurement methods applied to loans, and test…

Abstract

Purpose

With reference to IAS/IFRS, the purpose of this paper is to examine the value relevance of the two amortised cost/fair value measurement methods applied to loans, and test whether loan fair values are an incremental explanatory factor for a bank's stock price, beyond that provided by loan book values.

Design/methodology/approach

The value relevance of 83 European banks from 2005‐2008 is analyzed. The authors employ a regression model in which the stock price (dependent variable) is related to accounting variables typically affecting the firms' market value (book value and earnings).

Findings

Book values and earnings affect banks' market values. Investors appreciate the difference between loan book and fair values, and attribute to this difference an expected negative value. Furthermore, the control variable for banks headquartered in countries most affected by the financial crisis proves to be strongly significant as the crisis dummy variable itself.

Research limitations/implications

The results have important implications for bank managers, who should consider the importance that financial markets attribute to loan fair values. There are also implications for regulators and standard setters, though these are less obvious.

Originality/value

This is the first study on the explanatory power of loan fair values in Europe. It addresses loan fair values, and the European market, while previous literature has mainly concerned the US market. In addition, the authors use an original dataset containing information on the loan fair values of European banks during a timeframe which covers both pre‐crisis and crisis periods.

Details

Journal of Financial Regulation and Compliance, vol. 21 no. 2
Type: Research Article
ISSN: 1358-1988

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Article

Hung-Yuan (Richard) Lu and Vivek Mande

This study aims to examine whether banks are compliant with the Financial Accounting Standards Board’s standard Accounting Standards Update (ASU) 2010-06 requiring…

Abstract

Purpose

This study aims to examine whether banks are compliant with the Financial Accounting Standards Board’s standard Accounting Standards Update (ASU) 2010-06 requiring disaggregated fair value hierarchy information. It also identifies institutional and firm-specific factors that are associated with compliance or non-compliance.

Design/methodology/approach

Using quarterly reports of banks for the first quarters of 2009 (pre- ASU 2010-06) and 2010 (post- ASU 2010-06), we hand-collect information on disclosures about fair values from the footnotes. Using a logistic regression with compliance/non-compliance as the dependent variable, we examine factors associated with compliance/non-compliance.

Findings

Results show that 23 per cent of banks do not comply with ASU 2010-06 and that the non-compliant banks tend to be small, lack effective internal controls and are more likely to be audited by non-specialist auditors.

Research limitations/implications

This study only considers one type of non-compliance with ASU 2010-06, i.e. whether or not firms provide disaggregated fair value hierarchy information. There may be other forms of non-compliance that the authors do not examine because of the difficulties involved in objectively defining non-compliance.

Practical implications

The findings suggest firms may need to increase training for internal personnel and hire high-quality auditors for ensuring compliance with fair value accounting rules. The authors also suggest that smaller firms may find compliance to be onerous and recommend additional research to examine whether smaller firms should be exempted from some or all of the fair value rules.

Originality/value

This study provides some of the first evidence on the level of compliance with mandated fair value disclosures.

Details

Managerial Auditing Journal, vol. 29 no. 6
Type: Research Article
ISSN: 0268-6902

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Book part

Gunn Elisabeth Birkelund and Toril Sandnes

A number of studies show that women are underrepresented in positions of power and authority in the labour markets of Western societies. Comparative studies within this…

Abstract

A number of studies show that women are underrepresented in positions of power and authority in the labour markets of Western societies. Comparative studies within this field are few, and based on data from the 1980s, showing larger gender differences in workplace authority in the Scandinavian countries than in English-speaking countries (especially the U.S.). In this paper we use data from the International Social Survey Programme 1997 to describe and compare the gender gap in managerial positions within the labour markets in the U.S. and Norway. We include a perspective on differences in managerial and national cultures in order to interpret our findings. The American society has been characterized as individualistic and contract-based with a strong market orientation and work ethics. Compared with this, the Norwegian culture is less individualistic and less market oriented, and more inclined to emphasize a norm about a balanced life between work, family and leisure. These cultural differences may help us understand why the gender policy in these countries historically have had divergent foci: The Americans have implemented a powerful policy of equal opportunities within the labour market, regarding family issues as private matters. The Norwegians have a long-term political goal of gender equality in all areas of the society, comprising work-family linkages with a strong emphasis on arrangements allowing family members (in particular women) to combine work and family life. However, it seems fair to say that Norway has been less successful in implementing a powerful policy of equal opportunities within the labour market, in particular within the private sector. The paper discusses some possible implications of the differences between the U.S. and Norway, with regard to women’s access to managerial power positions.

Details

Comparative Studies of Culture and Power
Type: Book
ISBN: 978-0-76230-885-9

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Article

Eija Koskivaara

This article gives an overview of artificial neural network (ANN) studies conducted in the auditing field. The review pays attention to application domains, data and…

Abstract

This article gives an overview of artificial neural network (ANN) studies conducted in the auditing field. The review pays attention to application domains, data and sample sets, ANN‐architectures and learning parameters. The article argues that these auditing ANN‐applications could serve the analytical review (AR) process. The summary of the findings pays attention to whether authors state that ANNs have potential to improve analytical review (AR) procedures. Furthermore, the article evaluates which are the most influential contributions and which are open ends in the field. The article makes some practical suggestions to motivate academics and practitioners to collaborate in further exploration of the potential of ANNs.

Details

Managerial Auditing Journal, vol. 19 no. 2
Type: Research Article
ISSN: 0268-6902

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Article

Andrew Jackson

Money laundering is as old as the hills. It simply has not always been dignified with such a grand title. The reason why, in the year 2000, groups of lawyers, bankers…

Abstract

Money laundering is as old as the hills. It simply has not always been dignified with such a grand title. The reason why, in the year 2000, groups of lawyers, bankers, regulators, policemen and other professionals can actually sit at a conference discussing this phenomenon is simply because as time has gone by the sums involved have increased dramatically and the world's financial services have become more and more complex.

Details

Journal of Money Laundering Control, vol. 3 no. 4
Type: Research Article
ISSN: 1368-5201

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Article

Steven L. Fullerton, James H. Holcomb and Thomas M. Fullerton Jr

This paper aims to analyze the median price for existing single-family housing units in Las Cruces, New Mexico. The proposed theoretical model accounts for the interplay…

Abstract

Purpose

This paper aims to analyze the median price for existing single-family housing units in Las Cruces, New Mexico. The proposed theoretical model accounts for the interplay between supply and demand sides of a metropolitan housing market.

Design/methodology/approach

This study analyzes the median price for existing single-family housing units in Las Cruces, New Mexico. The proposed theoretical model accounts for the interplay between supply and demand sides of a metropolitan housing market. Explanatory variables used in the analysis are real per capita income, the housing stock, real mortgage rates, real apartment rents and the median real price of single-family units in the USA. Annual frequency data are collected for a 1971–2017 sample period. Parameter estimation is completed using two-stage generalized least squares. Empirical results confirm several, but not all, of the hypotheses associated with the underlying analytical model. In particular, Las Cruces housing prices are found to be reliably correlated with local income and national housing prices.

Findings

Empirical results confirm several of the hypotheses associated with the underlying analytical model. In particular, Las Cruces housing prices are found to be reliably correlated with local income and national housing prices.

Research limitations/implications

Results obtained support only a subset of the hypothetical relationships associated with the theoretical model. Additional testing for other small and/or medium sized is required to clarify whether these outcomes are unique to Las Cruces.

Practical implications

Local income fluctuations and national housing price fluctuations appear to be reliably related to housing price fluctuations for this metropolitan economy.

Originality/value

Comparatively little housing market research has been conducted for small and medium size urban economies. There is no guarantee that results obtained for large metropolitan housing markets are representative of smaller regional housing markets. The model developed has fairly moderate data requirements and may be applicable to other small and medium size economies such as Las Cruces.

Details

International Journal of Housing Markets and Analysis, vol. 14 no. 2
Type: Research Article
ISSN: 1753-8270

Keywords

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