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Article
Publication date: 1 February 2003

Christina M. Desai

The use of instant messaging (IM) technology for providing online reference services is increasing by leaps and bounds. This article compares a digital reference service, Morris…

2406

Abstract

The use of instant messaging (IM) technology for providing online reference services is increasing by leaps and bounds. This article compares a digital reference service, Morris Messenger, with traditional, face‐to‐face reference, using quantitative and qualitative data from experience with this service at Morris Library, Southern Illinois University. The article addresses differences arising from the medium itself, differences in the categories of reference questions received, using several different categorization schemes, and differences in factors affecting willingness to return, to determine strengths and weaknesses of this medium. Since many libraries are considering implementing such a service, it also describes what it is like for staff to provide reference service this way and suggests ways of addressing some of the challenges of this new medium.

Details

The Electronic Library, vol. 21 no. 1
Type: Research Article
ISSN: 0264-0473

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Article
Publication date: 1 July 2006

Stephanie J. Graves and Christina M. Desai

The purpose of this research is to determine whether instruction would be welcomed by instant messaging (IM)/chat users, whether instruction is possible in this medium, whether it…

2253

Abstract

Purpose

The purpose of this research is to determine whether instruction would be welcomed by instant messaging (IM)/chat users, whether instruction is possible in this medium, whether it can be effectively provided, and if the use of co‐browsing enhances learning.

Design/methodology/approach

Two studies were conducted in which IM/chat reference transcripts were analyzed and patron surveys collected. This research paper compares results from these studies, the first based on use of text‐only IM software, the second using commercial chat software with a co‐browse feature.

Findings

Findings indicate that patrons welcome instruction, whether they ask for it or not, and are satisfied with chat/IM as an instructional medium. Librarians usually provide instruction, though they are more likely to do so if patrons ask for it, directly or indirectly. Co‐browsing was used little and did not increase the amount of instruction provided. Patron question format had an impact on the likelihood of co‐browsing. Despite a high rate of technical difficulties, co‐browsing was very well received by survey respondents.

Practical implications

Findings suggest more training on the importance of instruction in virtual reference is needed.

Originality/value

Providing instruction via reference is an established practice at the physical reference desk, yet few studies of instruction in virtual reference have been conducted and none on co‐browsing as an instructional tool. This study addresses the need for research on instruction in the virtual reference environment.

Details

Reference Services Review, vol. 34 no. 3
Type: Research Article
ISSN: 0090-7324

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Article
Publication date: 1 March 2006

Christina M. Desai and Stephanie J. Graves

The purpose of this study is to analyze one Instant Messaging (IM) reference service to determine to what extent instruction is or can be offered in this medium and whether…

2199

Abstract

Purpose

The purpose of this study is to analyze one Instant Messaging (IM) reference service to determine to what extent instruction is or can be offered in this medium and whether patrons want or expect it.

Design/methodology/approach

The authors surveyed IM patrons over a seven week period to determine whether they felt they could and did learn from chat transactions. Transcript content was analyzed to find out whether and how instruction is being offered.

Findings

Results show that patrons overwhelmingly welcome instruction and that it is provided in a large majority of cases, using a variety of bibliographic instruction techniques. The way the question is phrased, however, affects the likelihood of instruction to some extent.

Practical implications

The results of this study indicate that librarians should make a habit of practicing instruction in IM reference even when patrons do not appear to be asking for it.

Originality/value

The relationship between instruction and virtual reference has not been fully explored in the literature. Reference and instruction librarians will benefit from this study's exploration of instruction in the IM medium.

Details

The Electronic Library, vol. 24 no. 2
Type: Research Article
ISSN: 0264-0473

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Available. Content available
Article
Publication date: 20 November 2007

338

Abstract

Details

The Electronic Library, vol. 25 no. 6
Type: Research Article
ISSN: 0264-0473

Available. Content available
Article
Publication date: 13 November 2009

924

Abstract

Details

The Electronic Library, vol. 27 no. 6
Type: Research Article
ISSN: 0264-0473

Available. Content available
Article
Publication date: 7 August 2007

373

Abstract

Details

Reference Services Review, vol. 35 no. 3
Type: Research Article
ISSN: 0090-7324

Available. Content available
Article
Publication date: 14 November 2008

711

Abstract

Details

The Electronic Library, vol. 26 no. 6
Type: Research Article
ISSN: 0264-0473

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Book part
Publication date: 17 September 2021

Josephine Beoku-Betts and Akosua Adomako Ampofo

Abstract

Details

Producing Inclusive Feminist Knowledge: Positionalities and Discourses in the Global South
Type: Book
ISBN: 978-1-80071-171-6

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Article
Publication date: 24 January 2023

Mouna Guedrib and Ghazi Marouani

The purpose of this study is to examine the interactive impact of tax avoidance and tax risk on the firm value.

1900

Abstract

Purpose

The purpose of this study is to examine the interactive impact of tax avoidance and tax risk on the firm value.

Design/methodology/approach

This study covers 290 observations on non-financial corporations listed on the Tunisian Stock Exchange for the period ranging from 2008 to 2020, using the multiple linear regression technique.

Findings

The results show that tax avoidance positively affects the firm value while tax risk has a negative influence on the company value. More importantly, tax risk moderates the positive impact of tax avoidance on the firm value. Accordingly, tax avoidance must be considered in conjunction with tax risk when studying the effect on the firm value. The findings of additional analyses indicate that when tax avoidance is associated with a high level of tax risk, it negatively affects the firm value. Thus, investors negatively rate the high-risk tax avoidance.

Research limitations/implications

The major limitation of this study is that it focuses only on Tunisian listed companies since their financial statements are publicly available. Although the sample is relatively small due to the problem of data availability, it is satisfactory owing to the twelve-year sampling period (from 2008 to 2020). Research implications- The results obtained are of great interest to researchers as they should be more careful in simply using effective tax rates as a measure of risky or aggressive tax avoidance.

Practical implications

The findings may signal the need for Tunisian firm managers to consider spillovers when adopting risky tax avoidance strategies and to implement a tax risk management policy within the firm. They are also substantial for Tunisian regulators to create requirements for reporting risky tax avoidance practices in the company annual reports to protect the investors’ rights and the society interest in general. The results are also useful for the investors who would like to make good decisions with respect to tax planning strategies. It is not enough to rely on the Effective Tax Rate (ETR) to judge whether or not tax planning is risky. Volatile ETRs, as a proxy of the tax risk, can be useful for them in decision-making.

Social implications

The results also highlight that risky tax avoidance decreases the firm value, and thus confirm the negative repercussions that such behavior can have not only on the firm, but also on the society in general, as the corporate tax contributes to covering the State public expenditure. Hence, it is considered a general concern.

Originality/value

The present study differs from others in the existing literature. In fact, it examines the joint effect of tax avoidance and tax risk on the firm value for Tunisian listed companies which are characterized by the predominance of agency conflicts between major shareholders and minor ones. Therefore, the authors seek to investigate if small shareholders can penalize risky tax avoidance practices by decreasing the firm value.

Details

Asian Review of Accounting, vol. 31 no. 2
Type: Research Article
ISSN: 1321-7348

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Book part
Publication date: 3 June 2024

Christina Marouli

Our present quest for sustainable cities requires a holistic understanding of city construction and people’s well-being. Feminist scholars have shown that urban space does not…

Abstract

Our present quest for sustainable cities requires a holistic understanding of city construction and people’s well-being. Feminist scholars have shown that urban space does not attend to women’s needs. This study focuses on women’s everyday life in Athens, Greece in late-1980s. This is a unique spatio-temporal point since it is located at the edge of several prevailing dichotomies – geopolitical, cultural and temporal. It examines how women use, experience and reconstitute public spaces in the city and aims to understand both how public spaces – with their material and social dimensions – restrict women’s lives, and how women reappropriate and (re)constitute urban space. It is based on in-depth interviews with women from three areas of Greater Athens, with different social class profiles. It focuses on neighborhood as a physical space, women’s social networks in the neighborhood and women’s mobility. The main findings include that the nexus of gender and class is inscribed in public spaces so that these restrict women and their right to the city; the organization of public spaces ignores women’s reproductive responsibilities; women participate in the public sphere, but gender hierarchies have not been eliminated; while local social networks are fundamental for women in their efforts to reappropriate public spaces. It concludes that the transition to sustainable – enjoyable – inclusive cities will benefit from incorporating women’s experiences and needs; adopting a socio-spatial perspective that focuses on everyday life; a focus on social reproduction too; and an explicit aim to eliminate gender hierarchies (rather than inclusion).

Details

People, Spaces and Places in Gendered Environments
Type: Book
ISBN: 978-1-83797-894-6

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