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The purpose of this paper is to provide a brief history of the Animal Welfare Act and suggest that librarians and other information professionals can play an active role in helping researchers to comply with the Act.

The author attended workshops directed towards Institutional Animal Care and Use Committees (IACUC) and Biomedical Researchers. As a result of attending these workshops, the author recognized the potential for librarians and information specialists to assist researchers in performing literature searches, a required component of research protocols. The purpose of the literature search is to seek alternatives to the use of animals in experiments and to ensure that the researchers are not unnecessarily duplicating previous experiments. A research guide consisting of proprietary databases, free databases, books, web sites, and tutorials facilitates the literature review mandated by the Act.

While serving on his institution's Animal Care and Use Committee, the author was charged with reviewing research protocols involving the use of live, vertebrate animals. These protocols call for a literature review to determine if there are acceptable alternatives to the use of animals, or to methods that cause pain and distress to the animals. The author found that the majority of the searches that were performed needed improvement, with many failing to meet the minimum requirements of the Animal Welfare Act. Through his participation in relevant workshops, the author also found that many researchers were unaware of the requirements of this search for alternatives, and that they lacked familiarity with the resources available to them.

The author performed a search in Library and Information Science Abstracts and Library/Information Sciences & Technology Abstracts using the keywords “alternatives” and “animals” and received only four relevant results, dated 1990, 2001, 2004, and 2007.

John Kwoka’s Mergers, Merger Control, and Remedies is a meta-analysis of “retrospective” academic studies of consummated mergers and other horizontal arrangements. Based on this meta-analysis, Kwoka strongly criticizes federal enforcement policies, claiming that the agencies permit far too many anticompetitive mergers to go unchallenged, and are far too willing to accept remedies that fail to prevent a significant loss of competition. Kwoka claims further that this excessive leniency is the culmination of a trend reflecting deliberate policy choices made over the last several decades.

In a forthcoming critique, Vita and Osinski challenge Kwoka’s analysis and his conclusions, identifying serious flaws in the size, construction, and composition of his sample, and in the statistical analysis of the data drawn from that sample. In a published response to Vita and Osinski, Professor Kwoka offers a number of objections and counter-arguments. In this rejoinder, I respond to Professor Kwoka.

As Big Data is creating new underpinnings for organisations’ intellectual capital (IC) and knowledge management, this paper aims to analyse the implications of Big Data for IC accounting to provide new conceptual and practical insights about the future of IC accounting.

Based on a conceptual framework informed by decision science theory, the authors explain the factors supporting Big Data’s value and review the academic literature and practical evidence to analyse the implications of Big Data for IC accounting.

In reflecting on Big Data’s ability to supply a new value for IC and its implications for IC accounting, the authors conclude that Big Data represents a new IC asset, and this represents a rationale for a renewed wave of interest in IC accounting. IC accounting can contribute to understand the determinants of Big Data’s value, such as data quality, security and privacy issues, data visualisation and users’ interaction. In doing so, IC measurement, reporting and auditing need to keep focusing on how human capital and organisational and technical processes (structural capital) can unlock or even obstruct Big Data’s value for IC.

The topic of Big Data in IC and accounting research is in its infancy; therefore, this paper acts at a normative level. While this represents a research limitation of the study, it is also a call for future empirical studies.

Once again, practitioners and researchers need to face the challenge of avoiding the trap of IC accountingisation to make IC accounting relevant for the Big Data revolution. Within the euphoric and utopian views of the Big Data revolution, this paper contributes to enriching awareness about the practical factors underpinning Big Data’s value for IC and foster the cognitive and behavioural dynamic between data, IC information and user interaction.

The paper is relevant to prepares, users and auditors of financial statements.

This paper aims to instill a novel debate on Big Data into IC accounting research by providing new avenues for future research.

State and national standards compel teachers to introduce historical topics through multiple diverse texts, emphasizing the use of informational texts. Trade books allow teachers to meet these standards while also meeting the needs of diverse students. Primary sources serve as an additional curricular resource filling the gaps in information not covered by textbooks and trade books and allowing students to gain a more complete and accurate understanding of historical figures and events. Standards leave the selection and implementation of appropriate trade books, primary sources, and other curricular resources to the classroom teacher. In this research, I qualify and quantify how President Andrew Jackson, a very controversial historical figure, is portrayed in trade books. Misrepresentations within trade books concerning Jackson are reported and analyzed. Suggestions and a rationale for trade book and primary source selection and implementation in elementary, middle, and secondary school are addressed.

HotMap web search was designed to support exploratory search tasks by adding lightweight visual and interactive features to the commonly used list‐based representation of web search results. Although laboratory user studies are the most common method for empirically validating the utility of information visualization and information retrieval systems such as this, it is difficult to determine if such studies accurately reflect the tasks of real users. This paper aims to address these issues.

A longitudinal user evaluation was conducted in two phases over a ten‐week period to determine how this novel web search interface was being used and accepted in real‐world settings.

Although the interactive features were not used as extensively as expected, there is evidence that the participants did find them useful. Participants were able to refine their queries easily, although most did so manually. Those that used the interactive exploration features were able to effectively discover potentially relevant documents buried deep in the search results list. Subjective reactions regarding the usefulness and ease‐of‐use of the system were positive, and more than half of the participants continued to use the system even after the study ended.

As a result of conducting this longitudinal study, the author has gained a deeper understanding of how a particular visual and interactive web search interface is being used in the real world, as well as issues associated with resistance to change. These findings may provide guidance for the design, development, and study of next generation interfaces for online information retrieval.

This study aims to validate a direct method to measure relational capital through the estimation of corporate brands. Considering the influence of relational capital management in leading performance and brand development, we consider brand value as a proxy for relational capital. The main research goal is to extend the previous literature on intellectual capital, financial performance and brand management by elaborating and testing an original approach for valuating corporate brands using regression analysis on multiples based on firm-specific accounting data and market information.

The authors propose two econometric models, for both listed and non-listed companies, which consider brand valuations made by primary consulting entities (Interbrand, Brand Finance, BrandZ, European Brand Institute) and multiples derived from accounting and market data of firms. Models were tested on a sample of nonfinancial firms for the period from 2006 to 2019, distinguishing between IAS/IFRS-based and US GAAP-based reporting standards.

The empirical results show that the identified set of market and accounting multiples proved to be significant information for estimating the value of brands within the IAS/IFRS framework, while a lower explanatory power was assessed for US GAAP firms. Furthermore, the empirical evidence confirm that the direct, relative approach based on multiples is more accurate for valuating listed firms than non-listed firms. Robustness analysis demonstrates that findings do not change significantly when the reference datasets and the main assumptions of the models are altered.

The statistical significance of the analysis is limited by the non-objective nature of brand value estimates. The use of additional sources for brand valuations might allow for the further assessment of the robustness of the relationships identified.

Due to their efficacy and ease of use, the proposed models represent valid practical tools for managers, investors, analysts and professional evaluators.

This work contributes to the existing literature through the identification of significant, stable relationships between brand values and the main economic, financial and asset characteristics of firms; the identification of those relationships would allow for the extension of the multiples approach also to the evaluation of brands.

The current worldwide business landscape with large firms, asymmetric market shares and reduced competition has heralded academic and journalistic scholarship to discuss the causes and consequences of such a phenomenon. This is referred to as the emergence and sustenance of superstar firms. The previous studies make a fragmented understanding of the superstar firms, thus, there is a need to take stock of this vast and dispersed literature to set the future research agenda. The present study aims to focus on conceptual and fundamental aspects of Superstar firms’ phenomenon.

Adopting critical assessment methodology of review and systematic literature review i.e. preferred reporting items for systematic reviews and meta-analyses (PRISMA), this study investigates relevant literature. The paper critically synthesizes and analyses the definitions, measurement techniques, characteristics and roles of superstar firms.

This study defines superstar firms as more productive firms having larger market share and wider markup than other firms in industries. The study also finds that superstar firms are superior in advertisement strategies, marketing strategies, technological adoption, skilled employment and intangible investment, while the advancement of technology and the advent of globalization are the major drivers of the star firms’ phenomenon. Besides, this study uncovers the diverse roles of superstar firms concerning different economic aspects.

The review is concept centric rather than author centric. It does not incorporate quantitative data analysis for empirical investigations of hypothesis. However, the research addresses the commonalties and distinctions of factors responsible for the emergence of superstar firms, which dissects investment in public R&D, technological import subsidies and credit facilities to provide equitable opportunity and balanced development.

As the superstar firms’ phenomenon is an emerging and crucial aspect, the present study systematically analyses the phenomenon to comprehend the market structure and behavior. The study also identifies the research gaps that guide future research to understand the present setting of the market.

Focusing on managerial problems related to the measurement of intangibles, this paper develops and validates a hedonic-pricing methodology for the evaluation of the intangible resources of companies obtaining their shadow prices.

The paper adapts a hedonic-pricing methodology developed primarily for markets in real estate and secondhand cars to define how much intangibles may contribute to companies' market value. A certain calibration of the original tool has been developed to make this methodology appropriate for interpretation and practical use. The main advantage of this approach is that it allows for an evaluation of the shadow prices of intangible resources. These prices can be interpreted as the market value of the intangible resources which are not reflected on the balance sheet.

The results of this study demonstrate that hedonic pricing with a self-selection correction generates robust estimates. As one can see, the positive contribution of a high endowment of intangibles for all shadow prices is confirmed through estimations using two different techniques. Meanwhile, the negative effect of a low endowment is even more evident for the baseline model. This model shows consistent negative shadow prices for the majority of underinvested intangibles. Brands have the highest shadow prices in the introduced models; human capital, as measured by the qualification of top management and investments in employees, has likewise demonstrated high prices. However, most structural resources seem to be not reflected to a large degree in companies' market value.

This paper brings new opportunities to obtain the monetary value of intangible resources based on estimated market prices of a corporation's resource portfolio. These prices may be used for several purposes – for example, benchmarking for performance management, capital budgeting or knowledge-management practices. Moreover, by having methodological value, this study opens ways to evaluate any other intangibles which are not explicitly discussed in the empirical test of this particular study.

This study primarily contributes to the methodological advancement of evaluation of corporate intangible resources. It departs from the conventional hedonic-pricing mechanism to identify cogent estimates to intangibles in monetary terms. Importantly, this mechanism implies individual shadow prices for specific intangible resources which makes the contribution of this study unique for the existing literature, both within resource-based and value-based views.

The purpose of this review is to integrate and organize past research findings on affective, normative and continuance occupational commitment (OC) within an integrative framework based on central life span concepts.

The authors identified and systematically analyzed 125 empirical articles (including 138 cases) that examined OC with a content valid measure to the here applied definition of OC. These articles provided information on the relationship between OC and four distinct life span concepts: chronological age, career stages, occupational and other life events, and occupational and other life roles. Furthermore, developmental characteristics of OC in terms of construct stability and malleability were reviewed.

The reviewed literature allowed to draw conclusions about the mentioned life span concepts as antecedents and outcomes of OC. For example, age and tenure is more strongly positively related to continuance OC than to affective and normative OC, nonlinear and moderating influences seem to be relevant in the case of the latter OC types. The authors describe several other findings within the results sections.

OC represents a developmental construct that is influenced by employees’ work- and life-related progress, associated roles, as well as opportunities and demands over their career. Analyzing OC from such a life span perspective provides a new angle on the research topic, explaining inconsistencies in past research and giving recommendation for future studies in terms of dynamic career developmental thinking.