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Provenance information is crucial for consistent maintenance of metadata schemas over time. The purpose of this paper is to propose a provenance model named DSP-PROV to keep track of structural changes of metadata schemas.

The DSP-PROV model is developed through applying the general provenance description standard PROV of the World Wide Web Consortium to the Dublin Core Application Profile. Metadata Application Profile of Digital Public Library of America is selected as a case study to apply the DSP-PROV model. Finally, this paper evaluates the proposed model by comparison between formal provenance description in DSP-PROV and semi-formal change log description in English.

Formal provenance description in the DSP-PROV model has advantages over semi-formal provenance description in English to keep metadata schemas consistent over time.

The DSP-PROV model is applicable to keep track of the structural changes of metadata schema over time. Provenance description of other features of metadata schema such as vocabulary and encoding syntax are not covered.

This study proposes a simple model for provenance description of structural features of metadata schemas based on a few standards widely accepted on the Web and shows the advantage of the proposed model to conventional semi-formal provenance description.

Man has been seeking an ideal existence for a very long time. In this existence, justice, love, and peace are no longer words, but actual experiences. How ever, with the American preemptive invasion and occupation of Afghanistan and Iraq and the subsequent prisoner abuse, such an existence seems to be farther and farther away from reality. The purpose of this work is to stop this dangerous trend by promoting justice, love, and peace through a change of the paradigm that is inconsistent with justice, love, and peace. The strong paradigm that created the strong nation like the U.S. and the strong man like George W. Bush have been the culprit, rather than the contributor, of the above three universal ideals. Thus, rather than justice, love, and peace, the strong paradigm resulted in in justice, hatred, and violence. In order to remove these three and related evils, what the world needs in the beginning of the third millenium is the weak paradigm. Through the acceptance of the latter paradigm, the golden mean or middle paradigm can be formulated, which is a synergy of the weak and the strong paradigm. In order to understand properly the meaning of these paradigms, however, some digression appears necessary.

In 1870, after a decade of vigorous public debate over the economic importance of technical and scientific learning for the colony’s development, the Industrial and Technological Museum was established in the city of Melbourne ‘as a means of public instruction’ for the people of Victoria. Founded in February 1870 and officially opened on 8 September 1870, the new public museum occupied the building erected at the rear of the Public Library for the 1866 International Exhibition. The Industrial and Technological Museum, later the Science Museum and now part of Museum Victoria, was directed by J. Cosmo Newbery and managed by a sectional committee of the Public Library, Museums, and National Gallery of Victoria Trust, which Parliament had incorporated and enlarged in December 1869.

In the open data context, the shared data could come through many transformation processes, originating from many sources, which exposes the risk of non-authentic data. Moreover, each data set has different properties, shared under various licenses, which means the updated data could change its characteristics and related policies. This paper aims to introduce an effective and elastic solution to keep track of data changes and manage their characteristics within the open data platform. These changes have to be immutable to avoid violated modification and could be used as the certified provenance to improve the quality of data.

This paper will propose a pragmatic solution that focuses on the combination of comprehensive knowledge archive network – the broadest used open data platform and hyperledger fabric blockchain to ensure all the changes are immutable and transparent. As using smart contracts plus a standard provenance data format, all processes are running automatically and could be extended to integrate with other provenance systems and so the introduced solution is quite flexible to be used in different open data ecosystems and real-world application domains.

The research involves some related studies about the provenance system. This study finds out that most of the studies are focused on the commercial sector or applicable to a specific domain and not relevant for the open-data section. To show that the proposed solution is a logical and feasible direction, this paper conducts an experimental sample to validate the result. The testing model is running successfully with an elastic system architect and promising overall performance.

Open data is the future of many businesses but still does not receive enough attention from the research community. The paper contributes a novel approach to protect the provenance of open data.

Man has been seeking an ideal existence for a very long time. In this existence, justice, love, and peace are no longer words, but actual experiences. How ever, with the American preemptive invasion and occupation of Afghanistan and Iraq and the subsequent prisoner abuse, such an existence seems to be farther and farther away from reality. The purpose of this work is to stop this dangerous trend by promoting justice, love, and peace through a change of the paradigm that is inconsistent with justice, love, and peace. The strong paradigm that created the strong nation like the U.S. and the strong man like George W. Bush have been the culprit, rather than the contributor, of the above three universal ideals. Thus, rather than justice, love, and peace, the strong paradigm resulted in in justice, hatred, and violence. In order to remove these three and related evils, what the world needs in the beginning of the third millenium is the weak paradigm. Through the acceptance of the latter paradigm, the golden mean or middle paradigm can be formulated, which is a synergy of the weak and the strong paradigm. In order to understand properly the meaning of these paradigms, however, some digression appears necessary.

Illustrates and explicates the proposition that the critique of exploitation and injustice found in contemporary Liberation Theology is theologically grounded, in that these phenomena are rebuked as discordant with God′s will, as revealed by textual re‐examination of the Bible, notably the Old Testament, not merely as socially undesirable, by examination of four central themes: (1) the Old Testament characterization of God as hater of exploitation, lover of justice, and Liberator of the oppressed; (2) the Biblical depiction of the character and methods of oppression and exploitation and the identification of oppressors and oppressed; (3) the Old Testament model of stages in the liberative process and vision of a future society characterized by peace, freedom, justice, equality, community, and prosperity; (4) significant elements of continuity between Old and New Testament on these issues.

The purpose of this study is to try to answer whether the banking system in Oman is fair for both depositors and entrepreneurs.

The interest margin decomposition is based on the methodology proposed in Randall (1998). The income statement of banks defines profits before taxes (P) as interest income (II), plus non-interest income (NII), minus interest expense (IP), minus operating costs (OC) and minus provision for loan losses (Prov). After rearranging this identity, the net interest revenue can be expressed as follows: II – IP = OC + Prov + P – NII. The above expression decomposes the margin into the following cost and profit components: reserve requirement costs, operational costs, loan loss provision costs, profitability and non-interest income (with a negative sign).

A trend analysis of commercial banks’ interest rate spreads in Oman exposes the following facts: First, the implicit interest margin is relatively small (in the neighborhood of 1 percentage point); second, profits constitute a substantial proportion of the margin; third, the share of operating costs in the margin has been broadly constant over time; fourth, reserve requirement costs have been reduced following the decline of the reserve requirement ratio; and fifth, the weighted average interest rate on deposits base is lower than the rate of inflation.

This work is original.

Cross‐class affiliation and unpaid work in and around the home are important in affecting the propensity of an individual to vote Conservative, as are elements of patterns of domestic interaction. Regardless of whether occupational status is a relatively transitory phenomenon in a woman's life it seems to influence her voting behaviour and that of her husband. Political consciousness as evidenced by the propensity to vote Conservative in the 1979 election is explored as to how women's occupational class “makes a difference”. Elements for determining political consciousness include the production relation of both men and women in the household, the relations to the means of consumption of household members and the social interaction of men and women engaged in a variety of other forms of work in and around the house. A very complex set of data is required to study these three spheres. The Sheppey survey explores the relative significance of households' relationships to production and consumption as well as the interactions of men and women inside the dwelling. In 1981 a survey of 526 household couples on the island gave detailed information about their social and economic behaviour inside and outside the house. No previous study of voting behaviour, or the determinants of political consciousness has had access to such material: 403 respondents actually voted — 52 per cent Conservative and 48 per cent for the other parties. Factors associated with voting Conservative are explored. The island was representative of the situation for Great Britain as a whole.

This paper aims to examine pricing differences regarding contingencies presented in statements of financial position or notes, which are considered an area for creative accounting.

The authors have chosen two countries with different cultural environments to test the exploratory study. The sample includes companies using the International Accounting Standard (IAS) 37, which requires recognition of provisions while contingent liabilities are only disclosed, implying different impacts from underlying judgement related with contingencies. The authors apply a regression model based on the Ohlson equity-valuation framework.

The most important conclusion is that market participants in both countries follow different patterns when incorporating information about provisions and contingent liabilities. More precisely, the results suggest that provisions are value-relevant, but incrementally less negative in Portugal. Contingent liabilities seem to have no value relevance. However, an exception exists for Portuguese companies having a risk committee board, in which case a significant market valuation of contingent liabilities is found and discounted in share prices. The existence of a risk committee corroborates the value relevance of this board, which is positively valued by market participants in both national cultures.

The findings may make a contribution to the IASB research project on the IAS 37 and possible amendments to it (suspended until the revisions to the conceptual framework are finalized) and to the IASB prioritization of communication effectiveness of financial statements to all users.

Value relevance of contingencies differentiating countries from two different national cultures and firms with a risk committee on the board of directors.

Gives an in depth view of the strategies pursued by the world’s leading chief executive officers in an attempt to provide guidance to new chief executives of today. Considers the marketing strategies employed, together with the organizational structures used and looks at the universal concepts that can be applied to any product. Uses anecdotal evidence to formulate a number of theories which can be used to compare your company with the best in the world. Presents initial survival strategies and then looks at ways companies can broaden their boundaries through manipulation and choice. Covers a huge variety of case studies and examples together with a substantial question and answer section.