This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/02641619810369635. When citing the…
Abstract
This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/02641619810369635. When citing the article, please cite: Cynthia Dobson, Wayne A. Pedersen, (1998), “Document delivery to developing countries”, Interlending & Document Supply, Vol. 26 Iss: 1, pp. 3 - 9.
Jeffrey D. Kushkowski, Kristin H. Gerhard and Cynthia Dobson
This paper describes a simple method for developing a list of core serials in a particular subject field by analysing article citations in electronic indexes. The Simple Index…
Abstract
This paper describes a simple method for developing a list of core serials in a particular subject field by analysing article citations in electronic indexes. The Simple Index Method overcomes the difficulties in building a core list for serials in interdisciplinary fields by using multiple indexes which cover various aspects of the subject. This method permits the collection development librarian to develop a core list when standard bibliographies or specific indexing and abstracting tools are lacking and to tailor that list to the needs of the local situation.
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Cynthia Dobson and Wayne A. Pedersen
This paper presents the findings of a study of fill rate, time, and delivery costs for international document delivery from the Iowa State University Library to libraries and…
Abstract
This paper presents the findings of a study of fill rate, time, and delivery costs for international document delivery from the Iowa State University Library to libraries and scholars in several developing countries. The overall results included a 73 per cent fill rate and a total turnaround time of 16.3 days. Per page fax charges were almost 12 times as expensive as air mail costs. International document delivery programmes will need to have the ability to handle a variety of communication methods. In addition, these libraries will need to examine several philosophical issues arising from interlibrary co‐operation with partners in developing countries as they determine their place in the complex economic, political and organisational structures related to international document supply.
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As a result of the recent changes in world politics, especially in Eastern Europe (and between the United States and the Soviet Union), there has been a re‐evaluation of the…
Abstract
As a result of the recent changes in world politics, especially in Eastern Europe (and between the United States and the Soviet Union), there has been a re‐evaluation of the United States military forces. There is a movement to develop a variety of ways to trim the numbers of those in the active duty military. At the same time, there is a recognised need to offer assistance to those departing the military and to enable them to make a smooth transition into the civilian world of work. Although the research reported here was conducted over two years ago and focused on those retiring from the military, the issues raised may be more relevant today.
Patrick T. Kelly and Christine E. Earley
This chapter examines ethical leaders in accounting. We analyze the actions of individuals broadly associated with the accounting profession who have been presented with…
Abstract
This chapter examines ethical leaders in accounting. We analyze the actions of individuals broadly associated with the accounting profession who have been presented with challenging situations and evaluate their responses to difficult circumstances. Our subjects are transformational leaders who have demonstrated a commitment to the public interest along with the moral motivation and character to persevere under challenging circumstances. By providing examples of leaders who have had a positive impact on the public accounting profession, both students and practicing accountants will learn how ethical leadership can make the profession stronger.
During the 2004 presidential campaign, the Kerry campaign claimed that the federal income tax cuts passed between 2001 and 2004 shifted the burden of financing the federal…
Abstract
Purpose
During the 2004 presidential campaign, the Kerry campaign claimed that the federal income tax cuts passed between 2001 and 2004 shifted the burden of financing the federal government from upper‐class to middle‐class taxpayers. The purpose of this paper is to determine whether the claim made by the Kerry campaign is valid.
Design/methodology/approach
The assumptions made by the Kerry campaign in analyzing the data in the report Effective Federal Tax Rates Under Current Law, 2001‐2014 prepared by the Congressional Budget Office (CBO) were analyzed. It was determined that their analysis was flawed in the way they established their comparisons. The analysis was adjusted, correcting the identified flaws.
Findings
After adjusting for the flaws in the analysis by the Kerry campaign, it was determined that the tax cuts actually increased the percentage of taxes paid by the wealthiest taxpayers. Also, if the cuts are not extended, the percentage paid by the wealthiest taxpayers will decrease.
Originality/value
The importance of this paper is not in finding that a political party would manipulate economic data in an attempt to win an election, as this is expected in politics. The larger concern is that the CBO, a nonpartisan organization, validated the claims made by the Kerry campaign. If a nonpartisan organization is going to take a position on an issue related to politics, they need to be sure that the analysis is valid.
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The association between income distribution and measures of health has been well established such that societies with smaller income differences between rich and poor people have…
Abstract
The association between income distribution and measures of health has been well established such that societies with smaller income differences between rich and poor people have increased longevity (Wilkinson, 1996). While more egalitarian societies tend to have better health, in most developed societies people lower down the social scale have death rates two to four times higher than those nearer the top. Inequities in income distribution and the consequent disparities in health status are particularly problematic for many women, including single mothers, older women, and women of colour. The feminization of poverty is the rapidly increasing proportion of women in the adult poverty population (Doyal, 1995; Fraser, 1987).