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The purpose of this paper is to provide a selected bibliography of recent resources on library instruction and information literacy.

The paper introduces and annotates periodical articles, monographs, and audiovisual material examining library instruction and information literacy.

The paper provides information about each source, discusses the characteristics of current scholarship, and describes sources that contain unique scholarly contributions and quality reproductions.

The information may be used by librarians and interested parties as a quick reference to literature on library instruction and information literacy.

This paper surveys theoretical and practical issues associated with a particular type of information retrieval problem, namely that where the information need is pictorial. The paper is contextualised by the notion of a visually stimulated society, in which the ease of record creation and transmission in the visual medium is contrasted with the difficulty of gaining effective subject access to the world's stores of such records. The technological developments which, in casting the visual image in electronic form, have contributed so significantly to its availability are reviewed briefly, as a prelude to the main thrust of the paper. Concentrating on still and moving pictorial forms of the visual image, the paper dwells on issues related to the subject indexing of pictorial material and discusses four models of pictorial information retrieval corresponding with permutations of the verbal and visual modes for the representation of picture content and of information need.

The purpose of this paper is to provide a selected bibliography of recent resources on library instruction and information literacy.

The paper identifies and annotates periodical articles, monographs, and audiovisual material, in the area of library instruction and information literacy.

The paper provides information about each source, discusses the characteristics of current scholarship, and describes sources that contain unique scholarly contributions and quality reproductions.

The information in the paper may be used by librarians and interested parties as a quick reference to literature on library instruction and information literacy.

The purpose of this paper is to study performance and market timing ability of equity real estate investment trusts (REITs).

The authors use classical regression‐based framework and their multi‐index, multifactor, and conditional extensions to jointly detect asset selectivity and market timing ability of equity REITs and their subcategories. These results are then validated by a nonparametric test.

It is found that equity REITs in aggregate have some housing market timing ability. Various equity REIT subcategories perform differently: office REITs can discover underpriced properties, while retail, industrial, and office REITs have poor timing ability. Nonparametric tests confirm that equity REITs do not have ability to predict real estate market movements.

Research in REIT performance evaluation is still limited to the asset selectivity aspect. This paper intends to fill this gap by providing empirical evidence of market timing ability of equity REITs using an array of parametric and nonparametric methods.

There is no doubt about the economic importance of small‐ and medium‐sized enterprises (SMEs) in industrialised countries. The amount of research on organisational size as a factor of radio frequency identification (RFID) adoption, however, is as yet, minimal. This paper aims to fill that gap by first determining firm‐size specific characteristics of RFID and then using organisational inertia theory to derive the hypothesis that the size and structure of SMEs can be advantageous for the adoption of RFID.

This paper is based on organisational inertia theory and survey data.

A survey conducted among German enterprises already deploying RFID is used to test our hypothesis. It confirms that smaller enterprise size can make RFID adoption and exploitation of the productivity potential easier. Accordingly, it recommends that SMEs avoid adopting a wait‐and‐see position or restricting themselves to easy‐to‐conduct RFID automation applications.

The study provides a starting point for future research and facilitates knowledge accumulation and creation concerning the role of organisational size for RFID adoption.

Specialty drug development is capital‐intensive and represents a new era for the entire health ecosystem. This “newness” has resulted in below‐par sales performance of these drugs. This paper seeks to explore the intricate relationship of product (or company), salespersons, doctors and consumers (patients) in the given scenario.

The study makes use of grounded theory and total interpretive structural modeling (TISM). Grounded theory is used to explore various factors of cognitive bias in selling specialty drugs. TISM is used to create a hierarchy amongst the factors and interpret the relationships amongst them.

The study proposes a cognitive bias amplification model explaining the phenomenon of cognitive bias in specialty pharmaceutical selling.

The study fills part of the significant research gap and addresses the issues in selling specialty drugs. The cognitive bias amplification model is helpful in providing the starting point for sales‐centric organizations to overcome the cognitive bias affecting salespersons.

The purpose of this study is to empirically investigate the relationship between intellectual capital and corporate governance of Oman's financial sector companies. Intellectual capital has been found to successfully contribute to the economic wealth creation of firms in germane literature. Unfortunately, financial statements do not necessarily capture and reflect the contributions of intellectual capital, thereby leading to an information asymmetry between companies and users of financial statements. The research also investigates the relationship between corporate governance and intellectual capital efficiency across various financial subsectors.

Data are collected from annual reports available on Muscat Securities Market for 31 listed financial sector companies for the period 2012 to 2016 and analyzed using a multiple regression model. Intellectual capital is measured using Pulic's efficiency measure of value-added intellectual coefficient (VAIC). Corporate governance individual components such as board characteristics, audit committee characteristics and ownership structure are presented as independent variables.

The findings suggest that board size and frequency of audit committee meetings have a significant association with the intellectual capital efficiency of Oman's financial sector. VAIC and human capital efficiency of banks are also significantly influenced by most of the corporate governance mechanisms; however, other subsectors do not report such findings. Corporate governance of banks in comparison to other subsectors effectively engages in utilizing the potential of intellectual capital efficiency. Agency theory and resource dependency theory find limited support as a result of this study. The GMM results are not robust to the alternative instruments.

The sample size is small as the study is limited to the listed financial sector of Oman. Future studies can be extended to include all of Oman's or GCC’s listed companies. Additionally, the intellectual capital is measured using the construct of VAIC which suffers some limitations and can be overcome using other tools such as content analysis.

The findings of this study suggest that Oman's regulators can create an awareness strategy on highlighting the importance of intellectual capital for companies (board of directors and managers), investors, debtors and creditors. Further, Oman's Capital Market Authority and Muscat Securities Market need to strengthen the regulations related to intellectual capital.

This study extends intellectual capital and corporate governance literature by presenting the research outcome for Oman's financial sector. It is useful for Oman's financial sector companies to direct corporate governance measures for driving value creation of firms through the management of intellectual capital efficiency.

The need in disaster response to assess how reliably and equitably funding was accounted for and distributed is addressed by a standardized report and index applicable to any disaster type. The paper aims to discuss this issue.

Data from the Nepal earthquake (2015), Typhoon Haiyan (2013), the Haiti earthquake (2010), Sri Lankan flood (2011), and Hurricane Sandy (2012) illustrate uses of a public equitable allocation of resources log (PEARL). Drawing from activity-based costing and the Gini index, a PEARL spreadsheet computes absolute inequity sector by sector as well as a cumulative index. Response variations guide index value interpretation.

Index values indicates major inequity in Nepal hygiene kit distribution and Haiti earthquake (both PEARL indices near 0.5), moderate inequity for the Sri Lankan flood (index roughly 0.75) and equitable distributions for Typhoon Haiyan and Hurricane Sandy (both indices approximately 0.95). Indices are useful to approximate proportions of inequity in the total response and investigate allocation under uncertainty in sector need specification.

This original tool is implementable using a website containing a practice PEARL, completed examples and downloadable spreadsheet. Used across multiple sectors or for a single sector, PEARL may signal need for additional resources, correct inequitable distribution decisions, simplify administrative monitoring/assessment, and foster greater accounting transparency in summary reports. PEARL also assists historical analysis of all disaster types to determine completeness of public accounting records and equity in fund distribution.

The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing profession, but also in international law. The Acts raised awareness of the need for efficient and adequate internal control systems to prevent illegal acts such as the bribery of foreign officials, political parties and governments to secure or maintain contracts overseas. Its uniqueness is also due to the fact that the USA is the first country to pioneer such a legislation that impacted foreign trade, international law and codes of ethics. The research traces the history of the FCPA before and after its enactment, the role played by the various branches of the United States Government – Congress, Department of Justice, Securities Exchange commission (SEC), Central Intelligence Agency (CIA) and the Internal Revenue Service (IRS); the contributions made by professional associations such as the American Institute of Certified Public Accountants (AICFA), the Institute of Internal Auditors (IIA), the American Bar Association (ABA); and, finally, the role played by various international organizations such as the United Nations (UN), the Organization for Economic Cooperation and Development (OECD), the World Trade Organization (WTO) and the International Federation of Accountants (IFAC). A cultural, ethical and legalistic background will give a better understanding of the FCPA as wll as the rationale for its controversy.