Search results
1 – 10 of 840Drawing on the literature from cognitive neuroscience and auditing research on professional skepticism (PS), this paper identifies new research questions, determinants, and…
Abstract
Drawing on the literature from cognitive neuroscience and auditing research on professional skepticism (PS), this paper identifies new research questions, determinants, and theories that may resolve current problem areas in PS research. We identify the following PS research areas that neuroscientific perspectives can potentially improve: 1) theory, 2) trust, 3) trait and state skepticism, 4) deception/fraud detection, and 5) skeptical judgment and action. The paper concludes with a discussion of the critical question of whether integrating a neuroscientific perspective in PS research is worthwhile and provides further direction for future research.
Details
Keywords
As libraries become more involved in curating research data, reference librarians will need to be trained in conducting data interviews with researchers to better understand their…
Abstract
Purpose
As libraries become more involved in curating research data, reference librarians will need to be trained in conducting data interviews with researchers to better understand their data and associated needs. This article seeks to identify and provide definitions for the basic terms and concepts of data curation for librarians to properly frame and carry out a data interview using the Data Curation Profiles (DCP) Toolkit.
Design/methodology/approach
The DCP Toolkit is a semi‐structured interview designed to assist librarians in identifying the data curation needs of researchers. The components of the DCP Toolkit were analyzed to determine the base level of knowledge needed for librarians to conduct effective data interviews. Specific concepts, definitions, and examples were sought through a review of articles, case studies, practitioner resources and from the experiences of the Purdue University Libraries.
Findings
Data curation concepts and terminology are not yet well‐defined and often vary across, or even within fields of study. This research informed the development of a workshop to train librarians in using the DCP Toolkit. The definitions and concepts addressed in the workshop include: data, data set, data lifecycle, data curation, data sharing, and roles for reference librarians.
Practical implications
Conducting a data interview can be a daunting task given the complexity of data curation and the lack of shared definitions. Practical tools and training are needed to help librarians develop capacity in data curation.
Originality/value
This article provides practical information for public service librarians to help them conceptualize and conduct a data interview with researchers.
Details
Keywords
Reiner Quick and Florian Schmidt
As a consequence of the global financial and economic crisis, the European Commission recently reformed the audit market. One objective was to restore public trust in the auditing…
Abstract
As a consequence of the global financial and economic crisis, the European Commission recently reformed the audit market. One objective was to restore public trust in the auditing profession and thus to enhance the audit function. This study investigates whether perceptions of auditor independence and audit quality are influenced by audit firm rotation, auditor retention and joint audits, because regulators argue that these instruments can improve auditor independence and audit quality. Therefore, we conduct an experiment with bank directors and institutional investors in Germany. The results indicate a negative main effect for joint audits on perceived auditor independence, and that a rotation cycle of 24 years marginally significantly impairs participant perceptions of audit quality, compared to a rotation cycle of only ten years. Besides the main effects, planned contrast tests suggest a negative interaction between rotation and joint audit on participant perceptions of auditor independence. Moreover, a negative interaction effect is revealed between rotation after 24 years and retention on perceptions of audit quality. It is particularly noteworthy that we failed to identify a positive impact of the regulatory measures taken or supported by the European Commission on perceptions of auditor independence and audit quality.
Details
Keywords
Hans Jørn Nielsen and Birger Hjørland
A key issue in the literature about research libraries concerns their potential role in managing research data. The aim of this paper is to study the arguments for and against…
Abstract
Purpose
A key issue in the literature about research libraries concerns their potential role in managing research data. The aim of this paper is to study the arguments for and against associating this task with libraries and the impact such an association would have on information professionals, and consider the competitors to libraries in this field.
Design/methodology/approach
This paper considers the nature of data and discusses data typologies, the kinds of data contained within databases and the implications of criticisms of the data-information-knowledge (DIK) hierarchy. It outlines the many competing agencies in the data curation field and describes their relationships to different kinds of data.
Findings
Many data are organically connected to the activities of large, domain-specific organizations; as such, it might be difficult for research libraries to assume a leadership role in curating data. It seems more likely that the qualifications of information professionals will come to be needed in such organizations and that the functions of research libraries will shift toward giving greater prevalence to their role as specialists in scholarly communication. In some cases, however, research libraries may be the best place to select, keep, organize and use research data. To prepare for this task, research libraries should be actively involved in domain-specific analytic studies of their respective domains.
Originality/value
This paper offers a theoretical analysis and clarification of the problems of data curating from the perspective of research libraries.
Details
Keywords
Anna Czech, Anna Stępniowska, Dariusz Wiącek, Agnieszka Sujak and Eugeniusz Ryszard Grela
The purpose of this paper is to compare the content of nutrients and minerals in various cultivars of Cucurbita maxima.
Abstract
Purpose
The purpose of this paper is to compare the content of nutrients and minerals in various cultivars of Cucurbita maxima.
Design/methodology/approach
This is preliminary study, so eight samples from each cultivar of pumpkin used in this study were obtained from local farms from Poland. The following pumpkin cultivars were used: Australian butter, Flat white boer, Garbo, Golden delicious, Golden nugget, Hokkaido, Solor and Zapallito de tronco. In pumpkins elements, dry matter, ash and crude protein were determined. All elements were determined using Inductively Coupled Plasma Optical Emission Spectrometer. Content of dry matter, ash and crude protein according to AOAC methods.
Findings
The fruit of Cucurbita maxima, irrespective of cultivar, is a good means of supplementing the diet with highly beneficial fibre, and minerals such as potassium, calcium, phosphorus, magnesium, sulphur, silicon, iron and zinc. The pumpkins richest in minerals are those of the Australian butter cultivar (calcium, manganese, iron), Flat white boer (sodium, silicon, chromium, nickel), Hokkaido (potassium, phosphorus, zinc, chromium) and Solor (magnesium, sulphur, copper), while the Garbo, Golden Delicious and Zapallito de tronco cultivars had the lowest concentrations of minerals.
Originality/value
The results obtained indicate that depending on the consumer’s expectations, pumpkins of various cultivars can be a dietary component that corrects deficiencies in the diet. Pumpkins grown in Poland have been characterised in terms of the content of mineral elements. These vegetables have become an important component of local food in Poland.
Details
Keywords
Arghavan Hadinejad, Brent D. Moyle, Noel Scott, Anna Kralj and Robin Nunkoo
The purpose of this paper is to explore recent trends in the theories and methods applied to studies on residents’ attitudes.
Abstract
Purpose
The purpose of this paper is to explore recent trends in the theories and methods applied to studies on residents’ attitudes.
Design/methodology/approach
To achieve the objective of this research, this paper provides a review of 90 journal articles on residents’ attitudes towards tourism published between 2011 and 2017. The relevant articles were then analysed using content analysis.
Findings
Key findings revealed that although social exchange theory is still dominant in exploring residents’ attitudes towards tourism, new frameworks are beginning to emerge such as institutional theory and bottom-up spillover theory. Nonetheless, alternative theoretical perspective has only been applied once or twice and requires further engagement. Quantitative methods still dominate the field, with the geographic dispersal of studies spanning 33 countries.
Research limitations/implications
A potential limitation of this review is that articles published only in four leading tourism journals, namely, ATR, JTR, TM and JOST, were analysed.
Originality/value
This review contributes to the literature in tourism by assessing the shift in the application of theory and methodological approaches in residents’ attitudes studies from previous systematic reviews. This study adds to the body of knowledge by providing an overview of the existing status of research on residents’ attitudes towards tourism, providing direction for future scholarly inquiry. A further contribution of this review is an indication of not only the data collection methods but also data analysis techniques which have not been done in previous review articles on residents’ attitudes towards tourism. As opposed to other systematic reviews, this paper assessed the geographical setting of studies on residents’ attitudes towards tourism.
Details
Keywords
Alexander Majouga, Daria Pichugina, Irina Ananieva, Svetlana Kurilova, Oleg Shpigun, Nikolay Kuz'menko and Nikolay Zyk
Gold clusters supported on oxide surface are most promising as active sites as biochemical sensors, in optical industry and catalysis, but there is no information about…
Abstract
Purpose
Gold clusters supported on oxide surface are most promising as active sites as biochemical sensors, in optical industry and catalysis, but there is no information about application of these nanoparticles in analytical chemistry for the chromatographical separation of organic compounds. Thus, the aim of this paper is the development of new separation systems based on gold nanoparticles.
Design/methodology/approach
The novel nanohybride system based on gold nanoparticles, cysteine and inorganic matrixes was synthesis. The results were obtained by the combined approach consisting quantum‐chemical calculations, direct organic synthesis and using chromatography investigation of obtained sorbent for separation of aminopyridines.
Findings
The structure optimization of cysteine‐gold cluster complexes reveals that adsorbed acid greatly changes the structure of gold nanoparticle and, consequently, changes its properties. The most bond energy is calculated for L‐form 82 kcal/mol. Material based on alumina, modified gold nanoparticle with L‐cysteine was synthesized and capacity coefficients for model compounds majoring by chromatography technique were obtained.
Practical implications
The developed sorbent that consists of alumina, gold nanoparticle and organic ligand (L‐cysteine) can used in analytical chemistry for the chromatographical separation of aminopyridine. The material has same advantages: simple sorbent synthesis, stability and repeatability in separation experimental. The presented novel nanohybride system is protected by Russian patent.
Originality/value
The paper presents a successful application of nanogold for analytical separation of organic compounds, new knowledge about properties of gold in nanosized region and information about bonding sulfur with nanocluster's surfaces, obtained by model physical‐chemistry methods.
Details
Keywords
Growing dissatisfaction with the record of discretionary monetary policy in the United States in the past decade has led to interest in alternative monetary arrangements to…
Abstract
Growing dissatisfaction with the record of discretionary monetary policy in the United States in the past decade has led to interest in alternative monetary arrangements to restore price level and real output stability, and to allow the economy to grow to its potential, unfettered by macro instability. Several arrangements have come to the fore. These include: (1) a return to the classical gold standard—fixing the dollar price of gold and allowing the money supply to be governed by movements in the nation's monetary gold stock; (2) the Friedman (1960) rule—constraining the monetary authorities to establish and maintain a steady and known growth rate of the fiduciary money supply; (3) Irving Fisher's (1920) compensated dollar scheme—altering the official price of gold and hence the value of the monetary gold stock to stabilize some measure of the price level.
Raja Sreedharan V., Vijaya Sunder M. and Raju R.
The purpose of this paper is to review the existing literature on the critical success factors (CSFs) of various continuous improvement (CI) like total quality management (TQM)…
Abstract
Purpose
The purpose of this paper is to review the existing literature on the critical success factors (CSFs) of various continuous improvement (CI) like total quality management (TQM), Lean, Six Sigma and Lean Six Sigma (LSS), and perform a content analysis (CA) leading to an agenda for future research.
Design/methodology/approach
CA is based on literature review of 41 papers published in peer-reviewed scholarly journals. A four-stage methodology is used by the authors, with Stage 1 featuring relevant material collection; Stage 2 presenting a descriptive analysis; Stage 3 outlining the category selection; and Stage 4 featuring the material evaluation using clustering and Pareto analysis.
Findings
The CA revealed various research implications and directions for the future. The number of studies in the literature regarding CSF assessment is found to be far from substantial while compared to CI implementation. Assessment methodologies developed have been ranging from qualitative to quantitative models. Key gaps were identified and directions for CSF assessment are proposed which requires further validation.
Research limitations/implications
Only articles that appeared in peer-reviewed journals were analyzed; conference papers, reports, manuals and white papers from practice were excluded. Another limitation of the paper would be the scope of CA limited to four CI constructs – TQM, Lean, Six Sigma and LSS. Research implications indicate that the future studies in this domain would be intensive toward analyzing the vital CSFs for enterprise organizational excellence and not merely process excellence.
Practical implications
This review study can serve as a resource for both researchers and practitioners to understand the importance of CSFs and positioning CSFs for the successful implementation of CI programs.
Originality/value
The CA on the existing literature on CSFs for CI presents a unique, systematic effort to identify an agenda for future research. This study is the apparently the first of its kind on CSF assessment.
Details