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Article
Publication date: 1 January 1984

Andrew Lisowski and Judith Sessions

Contracting with a vendor to provide retrospective conversion services is an often considered alternative to an inhouse project. George Washington University's Gelman Library has…

45

Abstract

Contracting with a vendor to provide retrospective conversion services is an often considered alternative to an inhouse project. George Washington University's Gelman Library has used several vendors to augment its retrospective conversion project, depending upon the requirements of the project at a particular time. It is from this experience that this paper will seek to answer such questions as: when should a library consider using a conversion vendor; what methodologies are available from them; and what factors should be considered before selecting the vendor?

Details

Library Hi Tech, vol. 1 no. 4
Type: Research Article
ISSN: 0737-8831

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Article
Publication date: 1 March 1983

Andrew Lisowski

In May 1982, the Gelman Library of George Washington University initiated circulation services on a DataPhase A LIS‐II automated library system. This article discusses the…

27

Abstract

In May 1982, the Gelman Library of George Washington University initiated circulation services on a DataPhase A LIS‐II automated library system. This article discusses the conversion of records to machine‐readable format and the linking of physical items requisite to installing the system. Two vendors were selected to support two components of the conversion project, which are described.

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Library Hi Tech, vol. 1 no. 3
Type: Research Article
ISSN: 0737-8831

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Book part
Publication date: 18 September 2017

Raquel Meyer Alexander, Andrew Gross, G. Ryan Huston and Vernon J. Richardson

We investigate the interaction of debt covenants and tax accounting on the adoption of Financial Interpretation No. 48 (FIN 48). We examine how firms respond to the potential…

Abstract

We investigate the interaction of debt covenants and tax accounting on the adoption of Financial Interpretation No. 48 (FIN 48). We examine how firms respond to the potential tightening of covenant slack upon FIN 48 adoption and whether these actions are penalized by creditors and anticipated by equity markets. We find that upon FIN 48 adoption, the majority of sample corporate borrowers increase their tax reserves and reduce equity. Firms close to debt covenant violation were even more likely to increase tax reserves upon FIN 48 adoption; however, the size of the adjustment was relatively smaller, suggesting that the FIN 48 standards limited, but did not eliminate, firms use of discretion in reporting uncertain tax positions to avoid costly covenant violations. For firms near net worth debt covenant violation, the act of decreasing equity upon FIN 48 adoption imposes real economic costs, as the average cost of debt increased by 43 basis points. Finally, we extend prior research on the market response to FIN 48 by showing how the market response to FIN 48 adoption is a function of debt covenant slack and tax aggressiveness. Specifically, the cumulative abnormal return at the FIN 48 exposure draft release date is negative only for tax aggressive firms that are close to debt covenant violation.

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Advances in Taxation
Type: Book
ISBN: 978-1-78714-524-5

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Book part
Publication date: 19 October 2020

Kirsten Cook, Tao Ma and Yijia (Eddie) Zhao

This study examines how creditor interventions after debt covenant violations affect corporate tax avoidance. Using a regression discontinuity design, we find that creditor…

Abstract

This study examines how creditor interventions after debt covenant violations affect corporate tax avoidance. Using a regression discontinuity design, we find that creditor interventions increase borrowers' tax avoidance. This effect is concentrated among firms with weaker shareholder governance before creditor interventions and among those with less bargaining power during subsequent debt renegotiations. Our results indicate that creditors play an active role in shaping corporate tax policy outside of bankruptcy.

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Article
Publication date: 14 October 2024

Leila Zamanianfar and Mohammadreza Abdoli

This article aims to contribute to the accounting knowledge literature by presenting the framework of shadow accounting functions (SAF) and investigating the effect of…

246

Abstract

Purpose

This article aims to contribute to the accounting knowledge literature by presenting the framework of shadow accounting functions (SAF) and investigating the effect of stakeholders’ pressure anomie (SPA) on it.

Design/methodology/approach

This study adopted a mixed, both inductive and deductive approach to develop an integrated framework, validate its practicability and verify its effectiveness in selected manufacturing firms listed on the Tehran Stock Exchange. In developing the framework and implementation procedure, the study employed an exploratory data collection (qualitative) approach to review the phenomenon of shadow accounting functions. Then, in the second phase, this study tested the research hypothesis through a partial least squares process. The population of the study is made up of all financial managers and heads of the accounting departments of capital market companies in Iran. Presently, there are 185 companies (TSE). From this, a sample of 100 companies was selected, which are all on the Tehran Stock Exchange.

Findings

Based on the mixed method of this study, the result in the qualitative part provides the shadow accounting framework of the existence of three categories; there are six components and 37 themes during 12 interviews. In the quantitative section, it was also determined that social pressure anomie has a positive and significant effect on shadow accounting functions.

Originality/value

So far, it is rare to find preceding studies that proposed, validated and practically tested an integrated shadow accounting framework within the context of manufacturing industries. Thus, the authors understand that this is the very first research focused on the development of the framework for manufacturing industries to be competitive and could help managers, institutions, practitioners and academicians in the perception of social values expected by stakeholders.

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Asian Journal of Accounting Research, vol. 10 no. 1
Type: Research Article
ISSN: 2459-9700

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Article
Publication date: 4 April 2016

Pin Shen Teh, Ning Zhang, Andrew Beng Jin Teoh and Ke Chen

The use of mobile devices in handling our daily activities that involve the storage or access of sensitive data (e.g. on-line banking, paperless prescription services, etc.) is…

594

Abstract

Purpose

The use of mobile devices in handling our daily activities that involve the storage or access of sensitive data (e.g. on-line banking, paperless prescription services, etc.) is becoming very common. These mobile electronic services typically use a knowledge-based authentication method to authenticate a user (claimed identity). However, this authentication method is vulnerable to several security attacks. To counter the attacks and to make the authentication process more secure, this paper aims to investigate the use of touch dynamics biometrics in conjunction with a personal identification number (PIN)-based authentication method, and demonstrate its benefits in terms of strengthening the security of authentication services for mobile devices.

Design/methodology/approach

The investigation has made use of three light-weighted matching functions and a comprehensive reference data set collected from 150 subjects.

Findings

The investigative results show that, with this multi-factor authentication approach, even when the PIN is exposed, as much as nine out of ten impersonation attempts can be successfully identified. It has also been discovered that the accuracy performance can be increased by combining different feature data types and by increasing the input string length.

Originality/value

The novel contributions of this paper are twofold. Firstly, it describes how a comprehensive experiment is set up to collect touch dynamics biometrics data, and the set of collected data is being made publically available, which may facilitate further research in the problem domain. Secondly, the paper demonstrates how the data set may be used to strengthen the protection of resources that are accessible via mobile devices.

Details

International Journal of Pervasive Computing and Communications, vol. 12 no. 1
Type: Research Article
ISSN: 1742-7371

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