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Article
Publication date: 1 February 1986

Jon Drabenstott

Automation planners need to view retrospective conversion from an informed and balanced perspective. They must consider: 1) the technical dimensions of retrospective conversion…

Abstract

Automation planners need to view retrospective conversion from an informed and balanced perspective. They must consider: 1) the technical dimensions of retrospective conversion, 2) the appropriate standards to employ, 3) the proper relationship of conversion activities to the entire automation project, and 4) options available for converting a bibliographic database into machine‐readable format. Six prominent consultants provide important advice on this topic.

Details

Library Hi Tech, vol. 4 no. 2
Type: Research Article
ISSN: 0737-8831

Article
Publication date: 1 January 1985

The section of VINE (pp 19–25)has as a common theme retrospective conversion. It is a topic which seems to have been giving rise to more and more interest of late as the…

Abstract

The section of VINE (pp 19–25)has as a common theme retrospective conversion. It is a topic which seems to have been giving rise to more and more interest of late as the proliferation of online database systems makes the problem increasingly acute for a growing number of libraries. There are a range of options open to libraries — keyboarding, either directly to an in‐house database or via a bureau service, buying‐in records from an external source and in a recognised format, or using scanning techniques. In practice many libraries will adopt a mix of all three depending on the quality and content of the catalogue to be converted. I am not intending in these pages to look at all facets and problems of retrospective conversion: the Catalogue and Index Group of the Library Association ran an extremely well attended One‐Day Seminar in January this year which addressed many of the issues and choices retrospective conversion raises. (The Proceedings will be published later this year in the CIG's Newsletter). There are three articles in this VINE looking at recon. These first pages assume the buying‐in approach and give a quick guide to some of the data sources for retrospective conversion currently around and the special retrospective services being offered by the database holders; where no special provision for retrospective as opposed to current services exists, as in the case of SWALCAP for example, then the organisation has not been included. The next article outlines a new service using an intelligent scanner and format recognition software; and the final part of the trilogy recounts the particular experiences of Edinburgh University Library with a range of these services.

Details

VINE, vol. 15 no. 1
Type: Research Article
ISSN: 0305-5728

Case study
Publication date: 5 April 2022

Avil Terrance Saldanha and Swati Upveja

Learning objectives are as follows: Analyze the reasons for the implementation of retrospective taxation by the Government of India; infer the dynamics of international tax laws…

Abstract

Learning outcomes

Learning objectives are as follows: Analyze the reasons for the implementation of retrospective taxation by the Government of India; infer the dynamics of international tax laws and the settlement process of international taxation disputes; critically analyze the factors that led to the Indian Government’s decision to scrap the retrospective tax; and infer the relationship between a country’s taxation system and its potential to attract foreign direct investment.

Case overview/synopsis

This case is an analysis of the Indian Government’s decision to scrap the retrospective taxation amendment. The case discusses the underlying factors that led the incumbent government to take this sudden decision. The case discusses in detail the causes for the introduction of the retrospective taxation amendment and the tax terror unleashed by this draconian law. The case also discusses the embarrassment faced by the Indian Government because of a series of adverse decisions against it and in favor of Cairn Energy and Vodafone in the international courts. It also discusses the adverse effect on Indian banks in case of ailing telecom conglomerate Vodafone Idea Ltd failure.

Complexity level

The case is best suited for postgraduate and executive students studying Taxation subjects in Commerce and Business Management streams.

Supplementary materials

Teaching notes are available for educators only.

Subject Code

CSS 1: Accounting and Finance.

Abstract

Details

Topics in Analytical Political Economy
Type: Book
ISBN: 978-1-84950-809-4

Article
Publication date: 1 March 2006

Kwasi Darko‐Ampem

The purpose of this article is to demonstrate the application of project management principles to retrospective conversion of a library catalogue and to share the experience with…

2292

Abstract

Purpose

The purpose of this article is to demonstrate the application of project management principles to retrospective conversion of a library catalogue and to share the experience with other libraries.

Design/methodology/approach

Presents the case of retrospective conversion involving the conversion of card catalogue records and the serials automation at the Faculty of Engineering and Technology Library of the University of Botswana.

Findings

Highlights project management concepts as a means of managing library projects for the optimum benefit of the institution, staff and patrons.

Research limitations/implications

The project involved the conversion of 10,000 manual records and the automation of 250 current journals.

Practical implications

Identifies constraints such as staffing, training and retraining; equipment malfunction and access to online resources; and conflict of work priorities.

Originality/value

A case study of project management applications in academic libraries. Both projects involved project scheduling, staff training, scheduling of duties, and writing of in‐house manuals, all based on project management principles.

Details

Library Management, vol. 27 no. 3
Type: Research Article
ISSN: 0143-5124

Keywords

Article
Publication date: 29 March 2011

Doris M. Merkl‐Davies, Niamh M. Brennan and Stuart J. McLeay

Prior accounting research views impression management predominantly though the lens of economics. Drawing on social psychology research, this paper seeks to provide a…

11295

Abstract

Purpose

Prior accounting research views impression management predominantly though the lens of economics. Drawing on social psychology research, this paper seeks to provide a complementary perspective on corporate annual narrative reporting as characterised by conditions of “ex post accountability”. These give rise to impression management resulting from the managerial anticipation of the feedback effects of information and/or to managerial sense‐making by means of the retrospective framing of organisational outcomes.

Design/methodology/approach

A content analysis approach pioneered by psychology research is used, which is based on the psychological dimension of word use, to investigate the chairmen's statements of 93 UK listed companies.

Findings

Results suggest that firms do not use chairmen's statements to create an impression at variance with an overall reading of the annual report. It was found that negative organisational outcomes prompt managers to engage in retrospective sense‐making, rather than to present a public image of organisational performance inconsistent with the view internally held by management (self‐presentational dissimulation). Further, managers of large firms use chairmen's statements to portray an accurate (i.e. consistent with an overall reading of the annual report), albeit favourable, image of the firm and of organisational outcomes (i.e. impression management by means of enhancement).

Originality/value

The approach makes it possible to investigate three complementary scenarios of managerial corporate annual reporting behaviour: self‐presentational dissimulation, impression management by means of enhancement, and retrospective sense‐making.

Details

Accounting, Auditing & Accountability Journal, vol. 24 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 February 1995

Ken Harrison and David Summers

Lancaster University began a programme of retrospective catalogue conversion in 1990, initially using data from BNB on CD‐ROM, and more recently Library of Congress CDMARC…

Abstract

Lancaster University began a programme of retrospective catalogue conversion in 1990, initially using data from BNB on CD‐ROM, and more recently Library of Congress CDMARC Bibliographic. Records are downloaded in custom format (rather than MARC), and inhouse programs convert the data to the Lancaster catalogue format, and update the catalogue and related indexes. The proportion of library stock in full machine‐readable form has increased from 30 per cent in December 1990 to 72 per cent in July 1994. This article reports on technical details of the procedure, and implications in terms of staffing arrangements, work patterns, success rates, costs, and quality considerations.

Details

Program, vol. 29 no. 2
Type: Research Article
ISSN: 0033-0337

Article
Publication date: 1 September 1996

Russell Sweeney

As part of an investigation as to whether a national retrospective catalog conversion program is justified, presents a summary of the results of a survey of retrospective

235

Abstract

As part of an investigation as to whether a national retrospective catalog conversion program is justified, presents a summary of the results of a survey of retrospective conversion programs in UK higher education libraries. The survey was conducted by the author in association with Philip Bryant of the University of Bath. Questionnaires were sent to 266 higher education libraries in the UK.

Details

OCLC Systems & Services: International digital library perspectives, vol. 12 no. 3
Type: Research Article
ISSN: 1065-075X

Keywords

Article
Publication date: 1 March 1996

Russell Sweeney

As part of an investigation as to whether a national retrospective catalogue conversion programme is justified, presents a summary of the results of a survey of retrospective

303

Abstract

As part of an investigation as to whether a national retrospective catalogue conversion programme is justified, presents a summary of the results of a survey of retrospective conversion programmes in UK higher education libraries. The survey was conducted by the author in association with Philip Bryant of the University of Bath. Questionnaires were sent to 266 higher education libraries in the UK.

Details

Library Review, vol. 45 no. 2
Type: Research Article
ISSN: 0024-2535

Keywords

Article
Publication date: 5 April 2022

Weng Marc Lim, Satish Kumar, Nitesh Pandey, Tareq Rasul and Vidhu Gaur

This study aims to present a retrospective of the Journal of Research in Interactive Marketing (JRIM) on its 15th anniversary. The retrospective includes an analysis of JRIM's

2960

Abstract

Purpose

This study aims to present a retrospective of the Journal of Research in Interactive Marketing (JRIM) on its 15th anniversary. The retrospective includes an analysis of JRIM's growth in publication and citation, and an exploration of the journal's major themes and methodologies employed.

Design/methodology/approach

This study used a bibliometric methodology consisting of analytical techniques such as performance analysis, co-authorship network analysis, and bibliographic coupling to present a retrospective of JRIM.

Findings

This study finds that JRIM has grown consistently in terms of its publications and citations with its major themes being social media, advertising and communication, technology adoption, customer behavior, multi-channel marketing, viral marketing, and relationship marketing. This study also reveals that the journal's contributing authors tend to employ empirical and quantitative methodologies.

Originality/value

This is the first study to present a retrospective of JRIM and one of the few that present a retrospective of interactive marketing. Besides presenting the major themes, this study also analyzes the growth that such themes have undergone with time and what are the major themes in recent times in relation to the body of knowledge on interactive marketing curated through JRIM.

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