Judith Broady‐Preston and Alison Lobo
The purpose of this paper is to explore the role and relevance of external standards in demonstrating the value and impact of academic library services to their stakeholders.
Abstract
Purpose
The purpose of this paper is to explore the role and relevance of external standards in demonstrating the value and impact of academic library services to their stakeholders.
Design/methodology/approach
Two UK standards, Charter Mark and Customer Service Excellence, are evaluated via an exploratory case study, employing multiple data collection techniques. Methods and results of phases 1‐2 of a three phase research project are outlined.
Findings
Despite some limitations, standards may assist the manager in demonstrating the value, impact and quality of academic libraries in a recessional environment. Active engagement and partnership with customers is imperative if academic libraries are to be viewed as vital to their parent organisations and thus survive.
Originality/value
This paper provides a systematic evaluation of the role of external accreditation standards in measuring academic library service value and impact.
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Abstract
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Kingsley O. Olibe and William M. Cready
This paper reports the results of the effects of the release, in the United Kingdom, annual reports and accounts (ARA), on security prices and trading volume of the U.K. firms. If…
Abstract
This paper reports the results of the effects of the release, in the United Kingdom, annual reports and accounts (ARA), on security prices and trading volume of the U.K. firms. If the information reported in the annual reports and accounts (ARA) is relevant, the U.S. security market will respond to the release news through return and volume variances. Both signals are indicators of the relevance of the annual reports and accounts. The results of the analysis suggest the existence of unexpected returns to the annual reports and accounts and no corresponding U.S. trading volume response. The price results are in marked contrast to the findings of previous research that examined the information content of U.S. domestic annual reports, but do not detect a stock price response (e.g., Foster et al. 1986; Bernard and Stober 1989; Cready and Mynatt 1991). Our stock price analyses indicate that non‐U.S. GAAP accounting measures do not impede U.S investors' ability to use U.K. firms' ARA in valuing the sample firms. Indeed, U.S. investors use information from the ARA in their valuation of U.K. firms. Since trading responses to a disclosure are generally more easily detected than price responses (Cready and Hurtt 1999), these findings jointly suggest the provincial nature of the ARA release.
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Robert E. Rinehart and Kerry Earl
– The purpose of this paper is to make a case for the strength of qualitative work, but more specifically for various kinds of ethnographies.
Abstract
Purpose
The purpose of this paper is to make a case for the strength of qualitative work, but more specifically for various kinds of ethnographies.
Design/methodology/approach
The authors argue that global neoliberal and audit culture policies have crept into academic research, tertiary education practice, and research culture.
Findings
The authors then discuss major tenets of and make the case for the use of auto-, duo-, and collaborative-ethnographies as caring practices and research method(ologies) that may in fact push back against such hegemonic neoliberal practices in the academy. Finally, the authors link these caring types of ethnographies to the papers within this special issue.
Originality/value
This is an original look at the concepts of auto-, duo-, and collaborative-ethnographies with relation to caring practices.
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This paper compares the performance of the big four UK banks and four Australian banks between 2004‐2009. The banks are chosen according to the total assets as listed in The Banker…
Abstract
Purpose
This paper compares the performance of the big four UK banks and four Australian banks between 2004‐2009. The banks are chosen according to the total assets as listed in The Banker magazine 2009. The purpose is to analyse why UK banks were more vulnerable to the financial crisis of 2007‐2009 than Australian banks. The consequence of this study is what improvements can be made in relation to liquidity, leverage, loan to deposit, asset quality and capital ratios.
Design/methodology/approach
The author adopts an empirical approach and gathers data from the annual reports of the big four UK banks and Australian banks and the database “Factiva” and the Financial Times. The data contains liquidity, debt, capital, asset quality and profitability ratios during 2004‐2009.
Findings
The author's data show UK banks had on average higher cash ratios, higher leverage ratios, higher loan to deposit ratios, higher capital ratios, lower asset quality, lower ROA but higher ROE than the Australian banks.
Research limitations/implications
The results support the findings in the Financial Development Index 2011 of the World Economic Forum. UK banks should ameliorate its ranking on financial stability by improving the quality of loans and capital.
Practical implications
The analysis is of use to regulators who are contemplating the need for reforms aimed at improving financial ratios of banks. Basel III Accord has introduced some recommendations but has its limitations.
Originality/value
This paper's value lies in providing analysis of the top four UK and Australian banks' performances during 2004‐2009. There is room for improvement in providing a more stable financial environment in the UK.
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Daniel Briggs and Jorge Ramiro Pérez Suárez
The authors thought of the idea for this exploratory paper for Drugs and Alcohol Today after visiting a local prison on the outskirts of Madrid from which these field notes are…
Abstract
Purpose
The authors thought of the idea for this exploratory paper for Drugs and Alcohol Today after visiting a local prison on the outskirts of Madrid from which these field notes are taken. The authors have also had informal conversations with the contacts working in the Spanish Prison service. When the authors looked at some of the literature around the relationships between drugs and prisons in Spain, the authors found lots of statistics, and material which either said there were lots of drugs in prison or literature which presented over-medicalised processes of drug treatment. In short, the authors found few studies which could bring to life the kind of problems drugs bring to the prison and how the dynamics of the prison are not only directly impacted by drug use but also as drug dealing/trafficking. The paper aims to discuss these issues.
Design/methodology/approach
What the authors offer is only really to draw your attention to the issue. The authors have no real methodology to reflect on other than one of us is an experienced participant observer and the other is a lawyer and criminologist who has worked with numerous clients processed for drug offences in and around prisons in Madrid. Between us, we have undertaken six visits to Madrileñas prisons.
Findings
In this explorative paper the authors want to do three things. First, draw attention to the extent of problem of drugs in prison in Spain. Second, the authors want to suggest that the role drugs needs reconsideration as it plays a pivotal role in the functioning of the prison. Lastly, the authors push for more research into this issue which goes beyond conventional surveys and unnecessary complex regression analyses and instead takes a qualitative approach using observational data and informal conversations to explore these dynamics in more detail.
Originality/value
First, that there is an urgent need to go beyond these official statistics and explore in some nuanced detail about the prison experience in Spain. The existing research is limiting in that it talks tiresomely about the numbers incarcerated and fails to admit the significance of drugs not only as a motivating factor for incarceration but also the role drugs play in the prison environment. The authors need to consider as much the changing demography of Spanish prisons – for example more immigrants, different drugs, etc. – as the everyday experience of drugs, debt, disagreements and violence and how they intersect as a lived experience rather than consider them as separate issues of analysis, dormant from the interconnectedness of the micro-interactions of the prison environment and the respective institutional power structures. The key to this debate, and the general messages of this paper, is to realize a study which can explore the nuances of the role and function of drugs play in Spanish prisons.