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Article
Publication date: 1 February 1997

Pieter A. van Brakel and Martie Pienaar

Geographic information systems (GIS) are increasingly being used for effective accessibility to spatial data. A GIS comprises much more than the mere storage of data: spatial data…

Abstract

Geographic information systems (GIS) are increasingly being used for effective accessibility to spatial data. A GIS comprises much more than the mere storage of data: spatial data of the earth is being manipulated to create new information, perform complex spatial analyses, and generate maps and reports. An automated GIS system consists of an integrated digital database containing information about geographic features (points, lines and areas); the hardware, software and people used in the analysis of the features (geographic coordinate data); and a description of features (attribute data). It also provides the ability to query, manipulate and analyse the data. However, certain problems exist in the way access is gained to geographic data. Currently geographic data sets (e.g. maps) are scattered across South Africa and the world, with no standardised method of accessing them. Data needed by a specific GIS system must be ‘ordered’ or downloaded from a remote site. No centralised index to existing geographic data exists. The results from a specific GIS analysis are not necessarily directly available to others. When downloading and thus duplicating a set of complex data from an external site, with the purpose of further manipulation, the copy gradually becomes less current when compared to the original data set. In this paper it is argued that most of these problems can be addressed effectively by making GIS data and information available via the Internet's World Wide Web. By creating hypertext links between different GIS sites, data sets could be shared between sites: a type of online atlas system with a task‐oriented user interface geared towards map creation and fact extraction could be developed. A number of experimental interfaces between GIS application software and the Web have already been developed: these and other approaches are discussed.

Details

The Electronic Library, vol. 15 no. 2
Type: Research Article
ISSN: 0264-0473

Article
Publication date: 23 October 2007

Jonathan Raper

The purpose of this paper concerns the dimensions of relevance in information retrieval systems and their completeness in new retrieval contexts such as mobile search. Geography…

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Abstract

Purpose

The purpose of this paper concerns the dimensions of relevance in information retrieval systems and their completeness in new retrieval contexts such as mobile search. Geography as a factor in relevance is little understood and information seeking is assumed to take place in indoor environments. Yet the rise of information seeking on the move using mobile devices implies the need to better understand the kind of situational relevance operating in this kind of context.

Design/methodology/approach

The paper outlines and explores a geographic information seeking process in which geographic information needs (conditioned by needs and tasks, in context) drive the acquisition and use of geographic information objects, which in turn influence geographic behaviour in the environment. Geographic relevance is defined as “a relation between a geographic information need” (like an attention span) and “the spatio‐temporal expression of the geographic information objects needed to satisfy it” (like an area of influence). Some empirical examples are given to indicate the theoretical and practical application of this work.

Findings

The paper sets out definitions of geographical information needs based on cognitive and geographic criteria, and proposes four canonical cases, which might be theorised as anomalous states of geographic knowledge (ASGK). The paper argues that geographic relevance is best defined as a spatio‐temporally extended relation between information need (an “attention” span) and geographic information object (a zone of “influence”), and it defines four domains of geographic relevance. Finally a model of geographic relevance is suggested in which attention and influence are modelled as map layers whose intersection can define the nature of the relation.

Originality/value

Geographic relevance is a new field of research that has so far been poorly defined and little researched. This paper sets out new principles for the study of geographic information behaviour.

Details

Journal of Documentation, vol. 63 no. 6
Type: Research Article
ISSN: 0022-0418

Keywords

Article
Publication date: 22 March 2011

Paul Clough, Jiayu Tang, Mark M. Hall and Amy Warner

The National Archives (TNA) is the UK Government's official archive. It stores and maintains records spanning over a 1,000 years in both physical and digital form. Much of the…

2506

Abstract

Purpose

The National Archives (TNA) is the UK Government's official archive. It stores and maintains records spanning over a 1,000 years in both physical and digital form. Much of the information held by TNA includes references to place and frequently user queries to TNA's online catalogue involve searches for location. The purpose of this paper is to illustrate how TNA have extracted the geographic references in their historic data to improve access to the archives.

Design/methodology/approach

To be able to quickly enhance the existing archival data with geographic information, existing technologies from Natural Language Processing (NLP) and Geographical Information Retrieval (GIR) have been utilised and adapted to historical archives.

Findings

Enhancing the archival records with geographic information has enabled TNA to quickly develop a number of case studies highlighting how geographic information can improve access to large‐scale archival collections. The use of existing methods from the GIR domain and technologies, such as OpenLayers, enabled one to quickly implement this process in a way that is easily transferable to other institutions.

Practical implications

The methods and technologies described in this paper can be adapted, by other archives, to similarly enhance access to their historic data. Also the data‐sharing methods described can be used to enable the integration of knowledge held at different archival institutions.

Originality/value

Place is one of the core dimensions for TNA's archival data. Many of the records which are held make reference to place data (wills, legislation, court cases), and approximately one fifth of users' searches involve place names. However, there are still a number of open questions regarding the adaptation of existing GIR methods to the history domain. This paper presents an overview over available GIR methods and the challenges in applying them to historical data.

Details

Aslib Proceedings, vol. 63 no. 2/3
Type: Research Article
ISSN: 0001-253X

Keywords

Book part
Publication date: 27 September 1999

Myke Gluck and Lixin Yu

Abstract

Details

Advances in Librarianship
Type: Book
ISBN: 978-1-84950-876-6

Article
Publication date: 4 July 2017

Albina Kinga Moscicka

The purpose of this paper is to propose a way of using already existing archival resources in the geographic information system (GIS).

Abstract

Purpose

The purpose of this paper is to propose a way of using already existing archival resources in the geographic information system (GIS).

Design/methodology/approach

The essence of the methodology used was to identify semantic relations of archival documents with geographical space and develop their metadata into spatially related metadata, ready to use in GIS and to join geographical names occurring in these metadata with exact places to which they were related to. Research was based on two digital collections from the Library of Contemporary History in Stuttgart on-line service. These collections were related to the First World War and they included metadata prepared in MAB standard.

Findings

As the results of the research, two sample metadata sets related to posters and ration coupons were developed. Thesauruses of coordinates of places and regions mentioned in documents metadata in different semantic context were also created. To complete the methodology, the assumptions of the GIS structure and concept of applying metadata in them, have been proposed.

Research limitations/implications

The research also presents limitations in effective implementation of the proposed solutions, which lie mainly in lack of rules and consequences in recording geographical names in metadata.

Originality/value

The value of the proposed solution is easy way of using already existing data in GIS and possibilities of gathering, managing, presenting and analyzing archives with one parameter more than in traditional databases – with spatial information. The added value and an effective use of already collected data lies in the strong recommendation of defining and implementation of rules for recording geographical names in archival documents metadata. This will help in a wide use of collected data in any spatial-based solutions as well as in automation of process of joining archives with geographical space, and finally in dissemination of collected resources.

Details

Program, vol. 51 no. 2
Type: Research Article
ISSN: 0033-0337

Keywords

Article
Publication date: 17 February 2012

Ghassan H. Mardini, Louise Crawford and David M. Power

The purpose of this paper is to compare the segmental information disclosures of Jordanian companies under IFRS 8 for 2009 with disclosures under IAS 14R for 2008.

1946

Abstract

Purpose

The purpose of this paper is to compare the segmental information disclosures of Jordanian companies under IFRS 8 for 2009 with disclosures under IAS 14R for 2008.

Design/methodology/approach

A sample of 109 Jordanian companies is used in this research. A disclosure index checklist was constructed to assess the segmental information provided by the sample companies. In particular, the checklist collected information about: the number of segments reported; the number and type of segmental items published; the geographic segment definitions (areas) used; and the identity of the chief operating decision maker (CODM).

Findings

The results suggest that segmental disclosures under IFRS 8 have increased compared to the information published under IAS 14R. There is an increase in the number of companies disclosing segmental information while the number of business and geographic segments for which information is provided rose under IFRS 8. Items required under the previous standard (IAS 14R) are still being provided in 2009, and the new segmental information required (if reviewed by the CODM) under IFRS 8 is also disclosed. As a result, the total number of segmental items disclosed increased. Moreover, a majority of companies identified the CODM as the chief executive officer.

Research limitations/implications

This research highlights that the introduction of IFRS 8 has been associated with more Jordanian companies now disclosing segmental information. However, factors other than IFRS 8 may have contributed to the increased disclosure; these are not considered in the current paper.

Originality/value

This research shows that IFRS 8 compliance amongst Jordanian first market companies has resulted in an increase in the number of segments and items per segment disclosed.

Details

Journal of Accounting in Emerging Economies, vol. 2 no. 1
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 7 October 2019

Joel Harper and Li Sun

The purpose of this study is to examine the impact of asymmetric information, estimated as the geographic distance between the acquiring firm and the target firm, on goodwill…

Abstract

Purpose

The purpose of this study is to examine the impact of asymmetric information, estimated as the geographic distance between the acquiring firm and the target firm, on goodwill impairment following a merger or acquisition.

Design/methodology/approach

This study uses regression analysis to investigate the research questions of this study.

Findings

This study finds that geographic distance is positively related to the magnitude of current and cumulative goodwill impairment. The results of this study still hold even after robustness checks for other factors that affect mergers and acquisitions and sources of asymmetric information.

Originality/value

This study extends and links two distinct research streams: asymmetric information related to geographic distance studies in finance and goodwill literature in accounting. Specifically, this study extends literature on the impact of geographic distance on various firm characteristics and contributes to research regarding the determinants of goodwill impairment, a major research stream in goodwill accounting (Li and Sloan, 2016). To the best of the authors’ knowledge, this is the first study that performs a direct empirical test on the relation between geographic distance (between the acquiring firm and the target firm) and goodwill impairment.

Details

International Journal of Accounting & Information Management, vol. 27 no. 4
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 11 May 2015

Nina Franzen and Barbara E. Weißenberger

– The purpose of this paper is to assess the changes in segment reporting practices of German listed firms under the new segment reporting standard IFRS 8.

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Abstract

Purpose

The purpose of this paper is to assess the changes in segment reporting practices of German listed firms under the new segment reporting standard IFRS 8.

Design/methodology/approach

The authors compare hand-collected segment disclosures of German firms in the first IFRS 8 year with those reported in the last IAS 14R year.

Findings

The authors do not find substantial changes in the segment disclosures of German firms under IFRS 8. While the number of reportable segments slightly increased, the amount of information disclosed for each reportable segment decreased. The same applies to geographic areas reported as secondary segments under IAS 14R compared to entity-wide disclosures under IFRS 8. Furthermore, even though more country-specific information was provided, many firms still disclosed only broad geographic areas.

Research limitations/implications

Future research should extend the analysis to consider more than one year of data following IFRS 8’s adoption and to examine the impact of the standard on smaller firms. Moreover, investigating economic benefits for investors and other financial statement users following IFRS 8’s adoption could be an avenue for future research.

Practical implications

The findings indicate that the International Accounting Standards Board’s (IASB) expectations regarding changes in segment reporting practices under IFRS 8 have only partially been met. The results also reveal some cases of segment reporting practice where compliance is at least questionable. Both findings are of interest to standard-setters and regulators.

Originality/value

The paper provides new insights into the effects of IFRS 8’s adoption in Germany and thus contributes to the post-implementation review of IFRS 8 carried out by the IASB in 2012/2013. The study sheds light on the consequences of applying the “management approach” to segment reporting, thereby contributing to the theoretical discussion on the adequacy of the different concepts for disclosing segment information.

Details

Journal of Applied Accounting Research, vol. 16 no. 1
Type: Research Article
ISSN: 0967-5426

Keywords

Book part
Publication date: 13 May 2017

Luke Keele, Scott Lorch, Molly Passarella, Dylan Small and Rocío Titiunik

We study research designs where a binary treatment changes discontinuously at the border between administrative units such as states, counties, or municipalities, creating a…

Abstract

We study research designs where a binary treatment changes discontinuously at the border between administrative units such as states, counties, or municipalities, creating a treated and a control area. This type of geographically discontinuous treatment assignment can be analyzed in a standard regression discontinuity (RD) framework if the exact geographic location of each unit in the dataset is known. Such data, however, is often unavailable due to privacy considerations or measurement limitations. In the absence of geo-referenced individual-level data, two scenarios can arise depending on what kind of geographic information is available. If researchers have information about each observation’s location within aggregate but small geographic units, a modified RD framework can be applied, where the running variable is treated as discrete instead of continuous. If researchers lack this type of information and instead only have access to the location of units within coarse aggregate geographic units that are too large to be considered in an RD framework, the available coarse geographic information can be used to create a band or buffer around the border, only including in the analysis observations that fall within this band. We characterize each scenario, and also discuss several methodological challenges that are common to all research designs based on geographically discontinuous treatment assignments. We illustrate these issues with an original geographic application that studies the effect of introducing copayments for the use of the Children’s Health Insurance Program in the United States, focusing on the border between Illinois and Wisconsin.

Details

Regression Discontinuity Designs
Type: Book
ISBN: 978-1-78714-390-6

Keywords

Article
Publication date: 29 November 2011

Francisco J. Lopez‐Pellicer, Aneta J. Florczyk, Rubén Béjar, Pedro R. Muro‐Medrano and F. Javier Zarazaga‐Soria

There is an open discussion in the geographic information community about the use of digital libraries or search engines for the discovery of resources. Some researchers suggest…

Abstract

Purpose

There is an open discussion in the geographic information community about the use of digital libraries or search engines for the discovery of resources. Some researchers suggest that search engines are a feasible alternative for searching geographic web services based on anecdotal evidence. The purpose of this study is to measure the performance of Bing (formerly Microsoft Live Search), Google and Yahoo! in searching standardised XML documents that describe, identify and locate geographic web services.

Design/methodology/approach

The study performed an automated evaluation of three search engines using their application programming interfaces. The queries asked for XML documents describing geographic web services, and documents containing links to those documents. Relevant XML documents linked from the documents found in the search results were also included in the evaluation.

Findings

The study reveals that the discovery of geographic web services in search engines does not require the use of advanced search operators. Data collected suggest that a resource‐oriented search should combine simple queries to search engines with the exploration of the pages linked from the search results. Finally the study identifies Yahoo! as the best performer.

Originality/value

This is the first study that measures and compares the performance of major search engines in the discovery of geographic web services. Previous studies were focused on demonstrating the technical feasibility of the approach. The paper also reveals that some technical advances in search engines could harm resource‐oriented queries.

1 – 10 of over 67000