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In this beginner’s guide, the authors review considerations for format selection decisions. There is no one‐size‐fits‐all solution when it comes to how libraries make format choices. Ultimately, these decisions will vary depending on a library’s specific needs as outlined by its mission statement and collection development policy. Factors such as content, functionality, longevity, users, and cost play important roles in determining the most suitable option.

The Dictionary of National Biography (or DNB as it is commonly called and as it will be referred to in this paper) is a classic. Depending on whether a library owns an original edition published by Smith, Elder and Company or a reprint edition published by Oxford University Press, sixty‐three brown volumes or twenty‐two blue volumes and supplements loom bulkily from the shelves. It would be an odd, ill‐trained reference librarian, historian, or scholar of English literature who has never heard of the DNB, let alone used and perused it. But mere bulk does not explain the lasting fame and staying power of this reference work, whose first volume appeared in January 1885 over a century ago.

In reviewing contemporary literature on materiality judgement and the audit expectations gap (AEG), this paper considers an apparent void concerning that aspect of the AEG caused by the non‐disclosure of materiality and risk thresholds and criteria in the financial reports. The review enables the formation and discussion of two premises: first, disclosing cornerstone concepts, such as materiality and risk judgements, in financial reports enhances users' understanding of the limitations of information contained therein; and second, expanding the wording in audit reports reduces the AEG and enhances users' understanding of the objectives and limitations of an audit. In supporting the validity of these premises, it is concluded that the disclosure of materiality and risk judgements in financial reports may reduce the AEG. This hypothesis may be useful for future empirical research.

Retailers are known to present tensile price claims (TPCs) stating high discounts to entice shoppers. Prior research on TPCs suggests that high TPC discounts increase purchase intentions. However, the current study proposes, first, that the TPC discount shifts expected price discount (EPD) and, second, that the gap between the actual price discount and the EPD influence perceptions of the discount deal. Support for these propositions would suggest that high TPC discounts will only be effective when they closely match the actual price discount. Therefore, the purpose of this paper was to evaluate the effectiveness of exaggerated maximum-discount TPCs.

Two experiments were used. Study 1 investigated the effect of exposure to a TPC on EPD. Study 2 examined discount discrepancy as a mediator of the relationship between a TPC and consumer perceptions (i.e. perceived savings and price fairness) and purchase intentions. PROCESS and ANOVA were used for the analysis.

This research showed that exposure to a TPC influenced consumers’ EPDs. As TPC discount increased, EPD increased and the discount discrepancy (i.e. actual price discount minus EPD) decreased (and, in some cases, became negative). The discount discrepancy influenced consumer perceptions of savings and fairness, as well as purchase intentions. Consequently, when the actual price discount encountered was not as large as the advertised TPC discount, the results showed a negative, indirect influence of exaggerated maximum-discount TPCs on consumers’ discount perceptions, mediated by the discount discrepancy.

Previous TPC studies found that the size of the TPC discount positively influences consumers’ discount perceptions, implying that larger discounts are more effective. However, this approach does not take into consideration the notion that larger TPC discounts increase consumer expectations about the size of discount and these expectations are used as a frame to evaluate a discount deal. The findings of the current research show a negative, indirect influence of exaggerated TPC discount on consumer perceptions and purchase intentions through discount discrepancy. Therefore, this study provides a new perspective to explain the influence of TPC discount size on consumer perceptions.

We study the performance attributes of an international production form that is designed for success in an increasingly global marketplace‐global product design and development. We find that firms elicit higher returns from their global product development when they compete in strategic complements than when they compete in strategic substitutes. These firms are most likely to compete in strategic complements if they have higher free cash flows, but are most likely to compete in strategic substitutes if they are more dominant in their industry. Importantly, global product development reduces cost largely via variable cost reduction. Moreover, we find that global product development contributes to the firm’s growth potential when pursued in conjunction with high multinationalism, aggressive competitive strategy, and high cost saving.

The paper gives a brief introduction to the Electronic Reference Library concept, which enables LAN and WAN access to compact disc databases using client/server technology. Its introduction to South Africa in the project known as ELSA is related and the interaction between SilverPlatter as technology provider, SABINET as the network supporter and CD‐ROM Information as manager of the project, is outlined. Technology and network requirements for participants are listed. As a first in the world, ELSA was launched on 1 November 1994, serving 26 university and Technikon libraries on an experimental basis throughout South Africa. On going commercial on 1 March 1995, the service had been introduced to the all major libraries in Southern Africa that have the required networking capabilities. The paper gives performance figures for ELSA under test and operational conditions, and concludes with a description of the application of ELSA technology in mounting organisations' own databases on the network enabling joint access to purchased and in‐house databases from a compact disc or hard disk platform.

As a team of eight scholars at the University of Texas, we collaborate to research issues that directly focus on the development, training, and experiences of anti-racist and social justice leaders in urban secondary schools. Each of us considered a personal event, or series of events, that significantly influenced our thinking about social justice. We share experiences of personal and institutional racism, and reflect on how these experiences continue to shape our awareness of race. Our perspectives capture how issues of race and racial discrimination persist in a status quo educational system and how past experiences directly influence our work.

The purpose of this article is to document the acquisition and processing of an important Native American pictorial archive, the Lee Marmon Pictorial Collection, and to elucidate some of its research and cultural value.

This paper combines research into archival and secondary sources with documentation of professional procedures relating to the acquisition, processing, and digitizing, as well as the content of the Lee Marmon Pictorial Collection.

The paper finds that working directly with the creator of the archive increased its value significantly by both improving the archive's organization and enriching the identifying information accompanying the items. It also shows the broad scope and valuable content of the Lee Marmon Pictorial Collection.

The collaborative efforts of the archive's creator and its processors made available to the public an archive that will undoubtedly contribute to scholarship in a number of fields, including Native American Studies, American Studies, and historical and cultural studies of the Southwest.

The paper discusses the unique vision of photographer Lee Marmon and his professional legacy. While the paper gives an overview of Marmon's work, it focuses on two distinct groupings, photographs of Pueblo elders and celebrities in show business and politics, and explains how Marmon's ability to serve as a conduit between these groups and the public makes the collection so valuable.

Reports on the role of UK emigrants to the USA in the creation and early development of its public accountancy profession. Explains findings in the context of US public accountancy firms founded by UK immigrants and focuses on the recruitment of qualified and unqualified public accountants from the UK. The study is based on searches of relevant archives in the UK and USA. The evidence reveals UK immigrants played a substantial part in the formation and early development of both public accountancy firms and institutions in the USA. However, the recruitment of immigrants by US firms appears to have been a temporary phenomenon pending the supply of US‐born accountants with suitable training and experience. The firms examined include local and national firms. Subject to data retrieval limitations, a major conclusion of the study is that unqualified immigrants played significant roles in the early histories of firms and institutions of US public accountancy.