Search results

This article is intended to stimulate theoretical reflection in international comparative studies in library and information science (comparative LIS).

The need for theory is emphasized and shortcomings in comparative LIS in respect of theory are identified. On the basis of literature from other comparative disciplines, a framework for examining issues of metatheory, methodology and methods is constructed. Against this background the role of theory and metatheory in the literature of comparative LIS is evaluated. General observations are illustrated using examples selected from comparative studies in LIS.

Much of the literature of comparative LIS is atheoretical and based on assumptions that reflect naive empiricism. Most comparativists in LIS fail to link their work to that of colleagues, so that no body of theory is built up. Insufficient use is made of theory from other social science disciplines. There is a little evidence of awareness of metatheoretical assumptions in the sociological, teleological, ontological, epistemological and ethical dimensions.

While general observations are presented about the literature of comparative LIS, this is not a bibliometric study. Issues of methodology and method are not dealt with.

Recommendations are made for improving teaching and research in comparative LIS. Concepts presented here are of value to the wider LIS community, particularly in internationally oriented research and practice.

Since the 1980s there has been very little conceptual and methodological reflection on comparative LIS. This article alerts the LIS profession to new thinking in other comparative disciplines.

The focus of this review is the McGraw‐Hill family of science encyclopedias and dictionaries. The high quality of McGraw‐Hill science reference publications is well established. Therefore this review will discuss such parameters as range of coverage among the works, overlap between multiple volume sets and related single volume works, intended audience, and appropriateness of works for various types of libraries.

The purpose of this study is to better understand the nexus between environmental taxes and other environmental management systems (EMSs) and to propose an alternative framework for implementing environmental protection tax (EPT) in China.

The study uses a multimethod approach encompassing document analysis and comparative analysis. The archival data covers laws, reports, regulations, guidelines and standards related to the EPT and EMS sub-systems in China.

The study identifies several institutional features of environmental taxes that have not been fully explored in past tax research. In addition, the study reveals that information-sharing mechanisms are key to addressing the risks and uncertainties associated with the implementation of an environmental tax and that the mechanisms are grounded in the nexus among EPT and two EMS sub-systems.

The findings of this study have implications for the understanding of China’s environmental tax system, the Environmental Impact Assessment system and the pollutants discharge permit (PDP) system. The construction of an alternative framework provides insights for approaches to environmental taxation. A limitation of this study is that the application of the framework might be undermined by the inaccurate manual sampling, as some pollutants may be non-replicable.

The findings of this study are relevant to policymakers who are designing, improving or abandoning environmental taxes for alternate solutions to environmental issues.

The insights gained from this study may be of assistance to lower the risks and uncertainties associated with the implementation of an environmental tax.

The study contributes to approaches to environmental taxes by constructing an alternative framework that connects an environmental tax system with two EMSs. The framework lays the groundwork for some promising research opportunities. Additionally, the study extends the tax accounting literature (Hanlon and Heitzman, 2010) by connecting accounting and environmental knowledge and developing a transdisciplinary approach. The study also contributes to the emerging body of literature that addresses the challenges in implementing environmental taxes in China.

With the continuous change of research contents and methods of intelligence science, its integration with other disciplines is also deepening. The purpose of this paper is to further explore the interdisciplinary research characteristics of intelligence science in theoretical depth and application value.

This paper summarizes and explores in two aspects. The first is a large number of literature review, mainly combined with the historical characteristics of the development of intelligence science researches in China and international comparison. The second is to refine the discipline construction ideas suitable for the development of contemporary intelligence science.

From the perspective of the historical development of discipline relevance, the development characteristics and positioning of intelligence science in China are introduced, with the comparison of many disciplines including information technology, library science, information science, data science, management science and other disciplines. In order to better meet the practical needs of intelligence service in the new era, this paper mainly analyzes the construction method of intelligence science research system and the relocation of intelligence science research content.

This paper summarizes the historical characteristics and international comparison of the development of intelligence science in China. It proposes the development characteristics and orientation of intelligence science in China from the perspective of historical development of discipline relevance. It also proposes the discipline construction ideas suitable for the development of contemporary intelligence science.

Recent sociological research highlights the growth of military expenditures in hi-tech, capital-intensive armaments and technology. The purpose of this paper is to examine the impact of these capital-intensive expenditures on two related health outcomes: under-five mortality and life expectancy.

This research utilizes a series of cross-national panel models estimated for a diverse sample of developed and less-developed countries from 1975 to 2000.

The authors find that hi-tech military expenditures increase under-five mortality and reduce life expectancy over the period studied, by reducing the number and type of soldiers able to take advantage of increased health-related resources obtained in the military and indirectly, by increasing income inequality, which negatively impacts these health outcomes.

This cross-national study should be supplemented by case studies to better understand the processes being examined.

The increase in capital-intensive military expenditures found worldwide reduces the total number of soldiers in the military and raises their enlistment requirements. This makes it difficult for people with limited human capital to take advantage of the military’s traditional pathway for upward mobility. New pathways for mobility will have to be developed to avoid the creation of a new permanent underclass.

There are significant social policy implications for the findings. Hi-tech military expenditures have a significant negative impact on the short- and long-term health outcomes of children and adults, in both developed and less-developed countries, which must be addressed by public policy planners.

This is one of a handful of sociological studies on the impact of military establishment on society. These findings highlight the importance of “bringing the military back in” to the forefront of sociological research.

Individuals learn in different ways, using several learning styles, but lecturers may not always present information and learning experiences that match students’ learning preferences. Mismatches between learning and teaching styles can lead to disappointment with the course of study, personal discouragement and underperformance. The learning styles of 735 undergraduate Accounting students and the teaching styles of 46 lecturers from one United Kingdom and one South African university were empirically surveyed, using the Felder‐Solomon Index of Learning Styles questionnaire to consider the students’ learning styles, and an adaptation of the questionnaire to analyse the lecturers’ teaching styles. The study compared learning and teaching styles between two universities in two different countries and then examined possible matches/mismatches between learning and teaching styles. Little mismatch was found (p‐values smaller than 0.3). Other results are discussed and recommendations are made in relation to understanding and meeting students’ learning needs and the needs of professional bodies.

Accounting historians have long recognised accounting’s international scope but have typically concentrated their research endeavours on region‐ or country‐specific studies, or on investigating the diffusion of accounting ideas, techniques and institutions from one country to others. Much potential exists to study the development of accounting from a comparative international perspective, mirroring the attention paid over the past two decades to the comparative study of international accounting practices and standards. This paper proposes a definition of comparative international accounting history (CIAH) and examines the nature and scope of studies within this genre. The CIAH approach is exemplified through an exploratory comparative study of agrarian accounting in Britain and Australia in the latter half of the nineteenth century. In the light of this study, the paper evaluates the potential of CIAH to contribute to an understanding of accounting’s past and provide insights into accounting’s present and future.

The purpose of this paper is to add to the small but growing body of research examining the influence of founder gender on new venture access to venture development programs.

Hypotheses were tested utilizing a sample of 482 nascent technology ventures which applied for admittance into a venture development organization headquartered in the southern region of the United States from March 2004 through February 2016.

Findings suggest that female-founded applicant ventures experience a higher likelihood of acceptance into venture development programs than male-founded applicant ventures. Results further suggest that social attention to gender equality reduces this effect for female-founded applicant ventures. Findings extend the understanding of the gendered nature of high-technology venturing and venture development organizations.

The findings of this study may not generalize to new ventures operating in other contexts (e.g., non-U.S., low-tech, and other venture development programs). Additionally, this study's design and data limitations do not allow for the establishment of causality or address founder motivations to apply for acceptance into venture development programs.

This study adds to empirical findings regarding the influence of founder gender on new venture acceptance into venture development programs by developing and testing competing hypotheses. This study also extends extant research by examining the moderating effect of social attention to gender equality on the hypothesized relationships between founder gender and acceptance into venture development programs.

Recognising interest in the nascent “rise of China”, the purpose of this paper is to engage with the normative social science approach to comparative management, positing that it is inadequate for an enlightened view of the Chinese subject.

This paper presents a critical appraisal of extant literature, specifically Redding's The Spirit of Chinese Capitalism, by drawing resources from Fabian's epistemological critique of anthropology and Levinas' ethics to replace ontology as first philosophy, and by reference to historical studies on China's economic culture and its language.

Attention is drawn to how Redding's research subject is made an object of knowledge. In the objectification process, the subject's continuity is interrupted, its voice deprived, and its capacity for dialogue denied. This is evident in Redding's framework for analysis. Indeed, his Weberian social science template manifests a certain “imperialism of the same” and is symptomatic of much in comparative management regarding non‐western subjects. After critique, this essay then explores a supplement to Redding.

The paper proposes three principles for finding one's way out of objectification: ethics before “knowledge”, justice before “power”, and dialogue before “vision”.

The paper contributes to discourse on how comparative management must transcend its imperial social science legacy before it can find a just footing, and be born again.