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The purpose of this paper was to explore African conceptions of digital libraries from the perspective of the historical literature. This paper argues that the concept of digital libraries is a western creation and that there was a need for developing societies to develop their own conceptions to guide their own digital library development agenda.

The paper is based on a literature review. The paper makes use of publicly-available literature on the theme of digital libraries from both the Western and African perspectives. The search terms used were “digital libraries”, “Africa digital libraries”, “electronic libraries”, “information communication technologies/libraries” and “institutional repositories”. A total of 89 publications were examined for this purpose.

The analysis revealed that most of the initial digital library initiatives in Africa emanated from the west with African countries benefiting from international initiatives to expand access to information resources to bridge the global digital divide. However, due to a number of contextual challenges such as lack of sustainable funding and inadequate capacity and strategy, the development of digital libraries was hampered. Thus, even though digital libraries enjoy considerable goodwill, there remain negative conceptions of digital libraries in Africa.

Information institutions in African countries must evolve a unified conception of digital libraries as this would largely drive the direction of digital library development towards achieving the developmental goals of the continent.

The study applies the attributes of innovation to explain contextual factors shaping African conceptions of digital libraries.

The purpose of this paper is to assess the status of the open access (OA) movement on the African continent, and if there is any financial or moral exploitation by dominant “foreign” world powers. OA provided the African intellectual community with a tool to prove its academic prowess and an opportunity to display cultural and intellectual independence. OA publishing is prone to abuse, and some in Africa have sought to exploit the OA boom to profit from non-academic activity rather than use this tool to glorify Africa’s image and diversity on the global intellectual stage. These issues are explored in detail in the paper.

The authors broadly assessed literature that is related to the growth and challenges associated with OA, including the rise of OA mega journals, in Africa.

African OA journals and publishers have to compete with established non-African OA entities. Some are considered “predatory”, but this Jeffrey Beall-based classification may be erroneous. Publishing values that African OA publishers and journals aspire to should not equal those published by non-African publishing entities. Africa should seek solutions to the challenges on that continent via Africa-based OA platforms. The budding African OA movement is applauded, but it must be held as accountable as any other OA journal or publisher.

African scholars need to reassess the “published in Africa” OA image.

This paper aims to present recently published resources on information literacy and library instruction through an extensive annotated bibliography of publications covering all library types.

This paper annotates English-language periodical articles, monographs, dissertations and other materials on library instruction and information literacy published in 2017 in over 200 journals, magazines, books and other sources.

The paper provides a brief description for all 590 sources.

The information may be used by librarians and interested parties as a quick reference to literature on library instruction and information literacy.

Higher education institutions are the citadel of knowledge and are heavily involved in formulating building regulations and building infrastructure designs that must conform to the building regulations. The study aims to identify university infrastructures compliant with disabled access from the perspective of the built environment students in Ghanaian universities.

Questionnaire surveys were administered to 500 built environment students across ten technical universities in Ghana with a total population of 3066; 341 were expected based on the formula used. However, upon several reminders, 176 responded. Data collected were analysed using Statistical Package for the Social Sciences.

The findings show that all university facilities are not fully compliant with disabled access. Structures found to be least compliant are the laboratories, canteens, hall of residence, toilet facilities, football fields, places of worship and transport stations. The facilities with high compliance are the administration block, library, hospital building, lecture halls, department offices and ATM areas. The leading causes for this non-compliant are lack of enforcement of the building regulations, low level of disabled students’ enrolment, age of the building, lack of knowledge and poor building designs.

Compliance with disabled access makes universities world class and creates safe learning spaces for individuals with disabilities, enforcing the right to education for all individuals, particularly those with disabilities. Lack of compliance with disabled access will hamper the full utilisation of these facilities, thereby affecting quality education delivery to people with disabilities.

The findings are essential to the Ghanaian built environment, the lives of disabled individuals and universities. The results provide knowledge on areas of improvement for complete access to structures and facilities by disabled individuals.

The purpose of this paper is twofold: first, to investigate the relationship between some characteristics of corporations including firm size, financial leverage, profitability, firm age and the type of industry with social responsibility disclosure of firms listed on Tehran Stock Exchange (TSE); and second, to study the association between the level of corporate social responsibility disclosure (CSRD) and some of the audit variables such as audit fees, audit tenure and audit firm’ size.

The study population consists of 125 firms listed on the TSE during the years 2010–2015. Following Salehi et al. (2017), content analysis is used to measure the level of social responsibility disclosure, and hypotheses are performed using multiple regression analysis and R software.

The results represented that there is a positive significant relationship between a firm size and a firm age with the level of CSRD. However, there is a negative significant association between financial leverage and profitability with the level of CSRD. Given that CSRD is different among various industries and the type of industry can be an influential factor in CSRD, an industry type’ variable in the fourth hypothesis is of a type of index variable and has eight levels, of which the first level is ranked as the base level. Our findings showed that the level of CSRD at industries of machinery and appliances, production of metal products, food and beverage products, and textiles is lower than the baseline level (pharmacy). Nevertheless, companies in the fifth industry (mineral products) have a higher level of CSRD in comparison with the pharmacy industry. Moreover, the authors find that there is a significant positive connection between audit fees and CSRD. This implies that Iranian managers in an inflationary economy probably manage earnings when they provide more CSRDs, which leads to increase in the audit risk and audit fees.

Needless to say, the findings of this paper will have practical implications for investors, auditors and other users of financial statements. First of all, this study will aware them of the fact that when a country faces economic sanctions and most of its companies are in financial strain investors should not consider the firms engaging in corporate social responsibility activities to behave morally and provide transparent financial reports. Second, the results will convince auditors to be conservative toward the firms that are financially distressed, for audit risk of them will be high. Thus, policymakers should be cautious concerning directors’ opportunistic actions and increase monitoring to enforce social obedience.

The turning point of this research is related to the time period of research related to firms that have faced severe financial problems due to economic sanctions. In fact, the study revealed another aspect of CSRD that could have negative consequences when managers are in financial strain and take opportunistic actions.

This paper aims to investigate the role of corporate governance and information technology in fraud prevention and detection within the United Arab Emirates (UAE).

This study uses a survey of financial accountants and internal and external auditors to assess their perceptions of the effectiveness of IT and corporate governance as measured in terms of the audit committee’s effectiveness, internal audit functions, external audit functions, culture of honesty and employee training programmes in preventing and detecting fraud in the UAE.

The results indicate that corporate governance has a moderate role in preventing and detecting fraud in the UAE and that IT has the same role as traditional fraud prevention and detection techniques. The results also show no significant difference between internal and external auditors in their use of technological and traditional techniques during the course of audits.

The findings suggest that the senior management and boards of directors must better understand the importance of their oversight function. The finding that a culture of honesty has a low positive impact on fraud prevention and detection in the UAE indicates that chief executive officers and boards of directors must make more efforts to set the “tone at the top” to improve the corporate environment in terms of integrity and ethics, among other factors. Furthermore, as IT and traditional techniques provide the same function, senior management and boards of directors must be alerted to the importance of developing systematic approaches to fraud investigation that involve greater reliance on technological approaches.

The moderate role of corporate governance suggests that senior management and boards of directors must better understand the importance of their oversight function to meet their obligations and fiduciary responsibilities to stakeholders. Furthermore, greater adoption of IT to detect and prevent fraud contributes to developing a systematic approach to fraud investigation, capable of identifying unusual activity using effective software.

This study contributes to the literature on the role of corporate governance and IT in preventing and detecting fraud, particularly for Middle Eastern countries and other emerging nations. The study may provide insights to academics and practitioners in the UAE and their international counterparts.

This study aims to investigate the association between corporate governance and corporate social disclosures (CSD).

Data analysis has been conducted on 29 prior studies published between 2004 and 2016 for the purpose of integrating the findings across studies. The study uses the meta-analysis instrument developed by Hunter et al. (1982).

The investigation finds a significant positive association between board size, the frequency of board meetings and auditors’ credibility with CSD. Both the managerial and concentrated ownership have a significant but negative association with CSD. In contrast, board independence, board gender diversity, the composition of non-executive directors, government ownership, foreign ownership and institutional ownership are insignificantly and positively associated with CSD. CEO duality is also insignificant with CSD but indicates a negative association. The study further investigates that the association between board gender diversity and CSD affected by the differences of the country of study.

This paper adds significance to the extant academic literature as well as assists the appropriate policy maker in assessing the determinants of CSD from the viewpoints of corporate governance. It further aims to reconcile the findings of the previous studies around the world, and also for the developed and developing countries separately.

To explore the nature of the university's knowledge processes and to specify the library's role in these processes.

A theoretical framework for strategic management based on the concepts of the value constellation of networked enterprises and the knowledge processes is applied along with the concept of a strategic partnership to indicate the library's new role within the university.

The library's role in the generative knowledge processes is likely to become the major managerial challenge. Its role in the productive knowledge processes will increase, and in the representative knowledge processes it will diversify.

The same research object could be approached empirically from a multidisciplinary perspective, i.e. the transforming research and teaching processes and enhancement of the library's role in them. The impact of the library's intellectual capital on the university's intellectual capital should be examined in terms of performance assessment in theory and practice.

Illuminative examples indicate how libraries can take a more proactive, strategic role in practice.

This timely paper develops a sound theoretical basis on which the library can be understood as a vital member of a strategic partnership in the management of the university's intellectual capital. It is a significant application to library management of theory from outside the field. The paper is rich in stimulating ideas, and should be of considerable interest to a wide readership.