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To describe the key findings of the UK JISC‐funded Electronic Theses project that was led by The Robert Gordon University, as well as the results of associated projects that formed part of the JISC‐funded “FAIR” programme, and the way in which the recommendations will be taken forward.

The research involved: an assessment of existing best practice relating to the production, management and use of e‐theses; the use of questionnaires to obtain feedback from potential users; the identification and testing of potentially useful software; consideration of the elements required in a metadata core set, and discussions with representative bodies to ensure that the model recommended for use in the UK had support from the key stakeholders.

Information is provided about the value of the NDLTD web site, the suitability of DSpace and EPrints software for institutional e‐theses repositories, and the recommended infrastructure for the operation of an e‐theses service at national level. Details are included about the agreed metadata core set for UK e‐theses, and advice is provided about administrative, legal and cultural issues.

The JISC‐funded EThOS project is taking forward many of the recommendations from the Electronic Theses project.

The research results described in this paper will be of use to institutions, which are aiming to establish their own e‐theses collections. The details provided about the UK approach towards the management of e‐theses may be of use in countries, which have not yet made their theses available in electronic format.

I ALL READERS TALK ABOUT BOOKS but how many stop to consider how books talk about them? The choice of a book is a very personal matter and inevitably tells something of the mind, the interests and the character of the reader. This applies not so much to books selected from a public library where readers are encouraged to be adventurous in their reading and to try a wide variety of books, but it does apply to those books which we buy and keep as our chosen friends and companions.

A cross‐sectional representative population survey was used to identify adolescents with mild to moderate mental health problems and to identify areas for possible intervention. Outcome variables were depression, stress, behavioural problems and study problems. An analysis was carried out examining associations between mental health problems and socio‐demographic and behavioural variables. A sizeable proportion reported one or more mental health problems. Among those reporting extreme levels of these problems, few had sought help or talked to someone. The paper concludes that population health data provide useful information that could be addressed through school programmes to enhance resilience and promote adolescent mental health.

The objective of this research is to explore the challenges being encountered when applying and implementing fair value accounting requirements, focusing specifically on the determination of fair value per International Financial Reporting Standards (IFRS) 13: Fair value measurement (IFRS 13) in the South African capital market.

Data are collected from 20 detailed interviews, primarily with preparers and interpretively analysed to identify how individuals internalise the requirements of IFRS 13 and the challenges associated with its application. The researchers focus specifically on South Africa because of its status as a developing economy and, at the same time, its extensive experience in applying IFRS.

South African preparers appear reluctant to change from a conventional cost-based measurement approach to one grounded in fair value. Primary concerns include the perceived usefulness of fair value accounting and its conceptual appropriateness, given its perceived de-emphasis of the traditional stewardship role of financial reporting. Related challenges to the application of IFRS 13 include concerns about the cost of determining fair value; the inherent subjectivity of fair value measures and the practical difficulty of calculating fair values when markets are not efficient or where business environments are complex and dynamic where Level 1 inputs are not widely available for all assets and liabilities. These challenges encourage preparers to choose accounting policies, which minimise the use of fair value or apply the provisions of IFRS 13 legalistically.

Data are collected from a group of respondents from a single developing economy. Additional research on the application of IFRS 13 in other developing markets will be required to conclude on the relevance of economic, cultural and social factors for the understanding and implementation of new accounting standards by practitioners.

Standard setters and regulators cannot assume that new accounting standards will be interpreted and applied as intended. Even when compliance with IFRS is mandatory, preparers have considerable discretion when it comes to operationalising accounting prescriptions. Unless the challenges raised by preparers are addressed, misapplication of IFRS is likely to continue.

The research makes an important empirical and practical contribution by providing primary evidence on the operationalisation of IFRS 13 in a novel setting. It complements earlier research which has focused primarily on the conceptual/theoretical dimension and on American and European perspectives.

The purpose of this paper is to describe the Electronic Theses and Dissertations program implemented and managed by the Indiana State University since 2009. The paper illustrates issues relating to the background, policies, platform, workflow and cataloging, as well as the publication and preservation of graduate scholarship.

The authors examined many aspects of the Electronic Theses and Dissertations program and addressed issues dealt before, during and after the publication of the electronic theses and dissertations collection. The approaches the authors utilized are literature review and personal management experience from working on the program.

Implementing an Electronic Theses and Dissertations program involves providing a series of management services. These services include developing relevant policies, implementing an archiving and publication platform and creating submission and publishing workflows, as well as cataloging, disseminating and preserving the student collection. Openly publishing the collection through a range of access points significantly increases its visibility and accessibility. Adopting several archival and preservation strategies ensures the long-term readiness of the collection.

This paper will provide useful practices for implementing an ETD program to those institutions new to the ETD initiative process. It also contributes to the current body of literature and to the overall improvement of ETD programs globally.

Recognition, measurement and disclosure of public sector assets constitute relevant matters for national and international public sector accounting standard-setting. This chapter develops a theoretical analysis drawing upon a dualistic approach contrasting current value and historical cost accounting models. Accordingly, the latter should be adapted and then preferred to cope with public sector specificities, with a view to providing information for and enforcing accountability to citizens and their political representatives. Drawing upon this theoretical setting, our analysis develops a consistent design for the overarching conceptual framework for assets in general, providing illustrative examples for specific categories such as financial, heritage, natural and military assets.

The literature on financial statement analysis attempts to improve fundamental analysis and to identify market inefficiencies with respect to financial statement information.

In this paper, the author reviews the extant research on financial statement analysis.

The author then provides some preliminary evidence using Chinese data and offer suggestions for future research, with a focus on utilising unique features of the Chinese business environment as motivation.

The author notes that there has been no work that the author could locate specifically on Chinese FSA research. The unique business environment in China, relative to the US where the vast majority of this work has been conducted, should motivate any studies, especially given the author documents the robust finding in terms of the mean reversion in profitability.

The purpose of this paper is to understand the implicit motivations of entrepreneurial philanthropists during different stages of their lives.

The authors follow a Historical Organization Studies approach by performing a psychobiographical analysis using McClelland’s Thematic Apperception Test on the autobiography of Andrew Carnegie across different stages of his life while considering the historical context.

The configuration of the implicit motivations of entrepreneurial philanthropists change with achievement motivation decreasing and power motivation increasing over time explaining the shift of focus from self to others.

While researchers have been theorizing and using interviews to uncover shifts in entrepreneurial motivations, this is the first paper to longitudinally uncover implicit motivations to explain why successful entrepreneurs give back later in life.

The purpose of this paper is to examine peer influence in the context of purchasing collectively consumed products. The particular focus of the paper is on strategies used by university students for persuasion and resistance when attending events and festivals.

Five females and three males studying for a degree in the UK were interviewed. Independent analysis of the interview transcripts was undertaken to identify persuasion and resistance strategies, as well as the factors influencing a strategy’s success.

A number of persuasion and resistance strategies are used and certain strategies use specific language techniques. Some of these strategies are only applicable to reference groups who have a history of consuming products together, as they resort to past experiences as a means of producing a persuasion or resistance argument. The extent to which the influence is successful is also discussed as being very subjective and dependent on the particular context of the persuasion exercise.

This is the first paper to exclusively examine peer influence in the context of collectively consumed products, notably influence and resistance strategies and the conditions which can make these effective. The paper illustrates the types of strategies peers use when attending events, in particular those used by people who live in a fairly close social system (university study) and where there is no formal hierarchy (in contrast with parent–children influence). The context can influence the types of strategies used, for example, the nature of the relationship between students, which is based on high levels of trust, makes it inappropriate to use certain strategies.