Search results

The purpose of this study is to investigate the role of book values, earnings, and future earnings in equity valuation by time, life cycle stage, and market uncertainty using samples of USA and Japanese companies.

This study employs Lubberink and Willett (2021) methodology in using log-linear models to estimate the value relevance of accounting numbers and follows Schaberl (2016) approach to measure %incremental value relevance. The study also includes future earnings in a basic valuation model (Ohlson, 1995) to explore the extent to which stock prices are forward looking.

This study finds a significant increase by time in the relative value relevance of a combined model with book values and earnings and a combined model with future earnings for both countries. However, the incremental value relevance of book values, earnings, and future earnings remain stable over time. The results by life cycle stage indicate that incremental value relevance of future earnings and earnings are more (less) pronounced for firms in the intro (mature) life cycle stage while the incremental value relevance of book values is highest for firms in the decline stage for both countries. The results by market uncertainty indicate that firms with high market uncertainty display higher incremental value relevance of book values for both countries. The results on future earnings are mixed as USA (Japan) firms with high (low) market uncertainty display more (less) incremental value relevance of future earnings.

The findings in this study enhance the merits of two basic financial statements (balance sheet and income statement) in a firm's equity valuation for potential investors and existing shareholders and document an additional role of future earnings information in reflecting a firm's stock price, which is beyond what book values and current earnings have already contributed.

This is the first study that uses log-linear models to estimate the value relevance of accounting numbers and investigates value relevance of accounting information in three views: time, life cycle stage, and market uncertainty.

This study aims to investigate the use and future of e‐books in academic institutions in Nigeria, to identify problems encountered in using e‐books and ascertain the future of e‐books in academic institutions in Nigeria.

The study employed a descriptive survey method supported by a questionnaire. The population of the study consisted of basic medical sciences and faculty of education lecturers made up of a total number of 122 academic staff.

Although the survey sampled response was not large, it represented the university's lecturers. The study reveals that all the academic staff sampled in the university make use of e‐books. It also shows that both faculties investigated encountered constraints in the course of using e‐books. Finally it indicated that researchers' use of e‐books would double in the future.

Only 122 (20 per cent) of the entire population of the 640 lecturers participated in the study. Furthermore, the female and male respondents were not evenly distributed. Hence, the size of the population and the uneven distribution of males and females surveyed placed certain limitations on the level of generalization of the findings.

The findings of the study may encourage library authorities to purchase and manage hardware and to negotiate for license issues for e‐resources to be done on time. It is also believed that the study will encourage the library to acquire more models of handheld devices and load them with e‐books from different vendors.

This is believed to be the first published study of the use and future of e‐books in Niger Delta University.

The purpose of this paper is to report on panels and discussions about e‐books taking place at the 2011 Frankfurt Book Fair.

The author chose to attend several panels discussing the current issues and the future of e‐books, particularly in relation to libraries.

Publishers' and libraries' views on e‐books vary widely between countries, but all agree that e‐books are a burgeoning marketplace that is here to stay, although nobody can say in what form.

This international conference allowed for leaders in the industry from multiple countries to come together and share their diverse viewpoints on the topic of e‐books and their value, marketing, and future.

This paper aims to contribute to discussion about the changing role of libraries and their collections, through discussing projects designed by architecture students.

The paper reflects on design projects produced by final-year students studying for an undergraduate degree in architecture. A project was set for a group of students to design a “Book Repository”. Each researched their own interpretation of what this might be, given contemporary issues such as increasing digitisation, falling numbers of library visitors, changing users’ needs and what they interpret as a future for books. This paper reviews a selection of the projects in the context of contemporary research, and discusses the book as a physical object, contemporary library design and the role of libraries as civic buildings.

Despite being designed by digitally literate students, physical books are highly significant in every project; however, the cultural significance of the books is more important than the objects themselves. Also, the provision of spaces for the act of reading is notably absent. The relationship between the library and its context was a key theme for several projects, which explore innovative means through which to engage the public.

Collectively these projects contribute to debate over the role of books and libraries in contemporary culture through the eyes of young designers. The paper will be of interest to those involved in the procurement and design of libraries.

The purpose of this paper is to establish the place of the printed book in the era of technological advancement with the assumption that the print media is facing imminent death in the face of readily available and convenient online information. Also the paper aims to assess how the development of new technologies have affected the production, circulation and readership of the printed book, especially among the young generation.

Explanatory study was used with closed-ended approach to collect data from 50 students of the Technical University of Kenya and 5 key informant interviews with selected book publishers in Nairobi. The uses and gratification theory was used to explore the knowledge-seeking behavior among the respondents.

Findings showed that more than 80% of the respondents preferred the internet to the printed book, which, according to them, has no future in the face of technological advancement. Book publishers, on the other hand, felt that the printed book has a bright future among specific audiences who are committed to it, and especially those in the rural areas who have no access to the internet. While they agreed that the internet has posed a major challenge to the sales and readership of the printed book significantly, it is helping in marketing the printed book as opposed to killing it. New bookshops in Nairobi and modern libraries in high schools, tertiary institutions and universities demonstrate that the printed book is not dying soon.

The researcher experienced challenges in data collection as the respondents were busy preparing for final examinations and hence many of them were not willing to spare time to fill the questionnaire. To solve this, the researcher had to spend more time to collect data as opposed to if the students were free and ready to participate in the study without any pressure.

The findings can be used as a basis for further research to widen the scope that can help bring a wider perspective to the topic. The results can also inform policy guidelines on the topic and also contribute to the body of knowledge.

The topic touches on social phenomena that are affecting a number of young people and their information-seeking habits in the era of digital revolution. The way the young generation seek and use information should be of interest not only to academic staff but also to policymakers.

The paper is original based on primary data that was collected by the researcher from the respondents. It is backed by secondary data to bridge the gap between theory and practice.

The purpose is to bring together all bibliographic references of the published literature on electronic books (e‐books) and related technologies in one source so that it will save time for others in conducting literature searches and reviewing the developments.

The information included in this bibliography is collected systematically from all the published sources in the world such as journal articles, conference papers, conference proceedings, books, reports and PhD theses on e‐books until the last quarter of 2004. Mainly it covers e‐books, e‐books publishing, the impact of e‐books on different types of users, e‐book publishing techniques and trends, e‐book user interfaces and other technologies related to e‐publications.

As computer usage continues to grow exponentially, the desire of users to use electronic publications (e‐publications) has also increased tremendously. This has led to the publication of materials in electronic form as e‐publications on both CD‐ROMs and web. The e‐book is one of the several forms of e‐publications and its popularity has been growing steadily for the past decade.

This bibliography will be useful to all researchers conducting research in any areas related to e‐books and e‐book publishing.

The focus of this paper is on the benefits that may eventuate through new mechanisms of production and distribution. As we enter the twenty-first century, the nature of the book and the structure of the industry which produces it are undergoing radical transformation, as developments in information technology offer new mechanisms for production and distribution. Most of the discussion of these changes is conducted from the perspective of what has been lost through these changes.

This paper reviews the history of the book from the perspective of the disruptive effects of the changes in production technology and impact on the roles involved in production, distribution and reading of books. Darnton’s Communication Circuit is updated to predict future limiting factors and opportunities for participation.

The evolution of the book has seen successive categories of workers involved in book production supplanted by the adoption of new technology. The updated Darnton’s model suggests that the roles involved in the production and distribution of the book will, however, be supplanted in favour of authors and readers of the book in the future.

The predicted changes will alter the roles of authors and book users.

This paper suggests a novel approach to the discussion of the future of book publication and suggests future developments.

Electronic ink and reusable electronic paper technology are painting their way out of R&D labs and into the world of signage, e‐books, and other hand‐held devices. This paper examines the evolving technology, the companies leading the efforts, and the possible applications and implications for publishing and academia. It offers some insights on market speculation from members of the professional and academic publishing community, industry analysts and venture capitalists. The paper concludes by making a few observations on current and future technological trends and their impact on the higher education market and society.

This paper aims to determine if the digital humanities technique of topic modeling would reveal interesting patterns in a corpus of library-themed literature focused on the future of libraries and pioneer a collaboration model in librarian-led digital humanities projects. By developing the project, librarians learned how to better support digital humanities by actually doing digital humanities, as well as gaining insight on the variety of approaches taken by researchers and commenters to the idea of the future of libraries.

The researchers collected a corpus of over 150 texts (articles, blog posts, book chapters, websites, etc.) that all addressed the future of the library. They ran several instances of latent Dirichlet allocation style topic modeling on the corpus using the programming language R. Once they produced a run in which the topics were cohesive and discrete, they produced word-clouds of the words associated with each topic, visualized topics through time and examined in detail the top five documents associated with each topic.

The research project provided an effective way for librarians to gain practical experience in digital humanities and develop a greater understanding of collaborative workflows in digital humanities. By examining a corpus of library-themed literature, the researchers gained new insight into how the profession grapples with the idea of the future and an appreciation for topic modeling as a form of literature review.

Topic modeling a future-themed corpus of library literature is a unique research project and provides a way to support collaboration between library faculty and researchers from outside the library.

Stresses that books and reading as we know it are “old hat” and that electronic media is the newer, faster and cheaper way for creativity to go. Reckons that far from backing away we should embrace the new media in all its phases.