Search results

This paper aims to report the results of a cross‐national cultural experiment on auditors' belief revision when evaluating internal control.

Hogarth and Einhorn's belief‐adjustment model (BAM) and Hofstede's national culture are employed. Two experimental conditions, created by crossing two levels of audit information: initial (un)favourable (UNFAV‐MODFAV) FAV‐MODFAV information, each followed by additional moderately favourable audit evidence and two levels of national culture dimensions of individualism (Australian auditors) and collectivism (Taiwanese auditors).

Consistent with BAM, the results of the experiment confirm that the evaluation task of internal control is an additive process. Collectivist culture auditors are found to revise their beliefs significantly upwards when encountering UNFAV‐MODFAV compared with FAV‐MODFAV, but not for individualist culture auditors. Collectivist culture auditors also revise their beliefs significantly upwards when they encounter UNFAV‐MODFAV compared with individualist culture auditors who do not revise their beliefs significantly upwards. However, neither collectivist nor individualist culture auditors revise their beliefs significantly upwards when encountering FAV‐MODFAV. Here, the multivariate regression shows that collectivist (individualist) culture auditors are (are not) concerned with “painting a good picture” to keep the client happy.

With globalisation, the national culture effect makes an important contribution to the disclosure of financial reporting. The findings of the research show that, in evaluating the internal control of an audit client, collectivist culture auditors revise their beliefs more favourably when encountering additional audit evidence which is relatively favourable (UNFAV‐MODFAV) compared with individualist culture auditors. In practice, the implications on auditors' reporting of the internal control (for example, Section 404 of the Sarbanes Oxley Act 2002) regulator need to take into consideration that the national culture of auditors is an important input in assessing control risk. In bridging the gap between research and practice, an urgent need has to be addressed, as it may impair the effectiveness of the audit. The collective culture auditor's concern to keep the client happy may be construed as not being independent.

The paper is the first to employ the BAM and Hofstede's national culture to test auditors of different national cultures in their belief revisions when evaluating the client's internal control.

The purpose of this paper is to describe and evaluate the EDI (electronic data interchange) X12 ordering and invoicing implementation at Sims Memorial Library. The paper will allow practitioners at academic libraries to understand the implementation process, the types of problems and resolutions encountered during the project and the time and potential cost-saving benefits of EDI X12 book acquisitions.

A team of LOUIS (the Louisiana Library Network consortium) consultants and a SirsiDynix manager helped librarians at Sims Library to implement EDI X12 ordering using Yankee Book Peddler (YBP)’s GobiExport Plus service. Vendor and report templates with mapping configurations were established, and tests were conducted until a successful outcome was achieved.

EDI X12 ordering and invoicing significantly streamlined the acquisitions workflow at Sims Memorial Library. A substantial amount of time is saved compared to the previous method of manually creating purchase orders and invoices.

The paper is a current case study, and the collaborative aspects and problems and resolutions encountered during the implementation offer original material. The paper will offer valuable practical information and provide a blueprint for those libraries seeking to adopt EDI book acquisitions.

Alcohol misuse leads to a massive drain upon an already stretched NHS budget. High numbers of individuals with alcohol related physical and health needs are being admitted into the secondary health care setting at great financial cost. This paper examines a profile of this population presenting to the secondary care setting over a 12‐month period. It is suggested that the misuse of alcohol does not take place in isolation. It is often accompanied by other problematic behaviours such as domestic violence, inappropriate, neglectful parenting, or child abuse, offending behaviour, and psychological problems. Evidence for the nature and extent of these associated behaviours is reported and discussed. Comparisons are made particularly with data related to tobacco smoking, and the positive aspects of smoking cessation programmes are outlined. Almost all of the population reported on over the 12‐month period were tobacco smokers. The re‐emergence of the incidence of smoking with the reduction of smoking cessation programmes is noted. The challenge for substance misuse services is how best to respond to the needs of this growing population who often present withalcohol misuse together with smoking behaviours. A collaborative model of response is outlined and suggested as the best way forward. This involves substance misuse services working together with professional colleagues within the acute hospital environment and community to ensure sustainable positive clinical outcomes following hospital discharge.

Increasing use of the Internet has heightened awareness among the information community of the need to provide user friendly searching and navigation tools that lead to quality information. An essential part of gaining effective access to Internet resources is to provide an index of available items in order to save users time and network overload. Discussions on metadata are focused on the format of the record used as the basis for the index. Control of the vast number of resources of the Internet requires an appropriate record format (or formats) which will enable the resource to be adequately described and easily located; records must be compatible with an appropriate search engine which in turn would ideally be compatible with a search and retrieval Internet protocol and all components should conform to international standards. At present there are a number of formats which meet at least some of these criteria, each of which has its own strengths.

This chapter examines the topic of internal branding from an organizational/behavioral science perspective, theoretically and empirically investigating how organizational members actually enact corporate brands. A mixed-method research procedure serves to surface conscious (i.e., deliberate) and unconscious (i.e., tacit) internal brand meaning enactments in an internationally operating Austrian corporate business-to-business (B2B) brand. The results are an evidence of the potential complexity of real-life internal branding processes that limit the possibility of achieving a cohesive intended internal implementation of corporate brands. The chapter concludes with the managerial implication that purposeful managerial interventions necessitate an understanding of the social system that is the target of the internal branding initiative

This chapter examines the topic of internal branding from an organizational/behavioral science perspective, theoretically and empirically investigating how organizational members actually enact corporate brands. A mixed method research procedure serves to surface conscious (i.e., deliberate) and unconscious (i.e., tacit) internal brand meaning enactments in an internationally operating Austrian corporate business-to-business brand. The results are evidence of the potential complexity of real-life internal branding processes that limit the possibility of achieving a cohesive intended internal implementation of corporate brands. The chapter concludes with the managerial implication that purposeful managerial interventions necessitate an understanding of the social system that is the target of an internal branding initiative.

From this issue onwards all major articles appearing in VINE will include an abstract, and I hope that this will be of use to many readers. I am greatly indebted to Gordon Hynd, Information/Research Assistant in Perth and Kinross District Council's Planning Department for agreeing to undertake the task of preparing the abstracts, often from copy of enormous illegibility and at very short notice.

Librarians have been concerned about the long‐term success of library automation vendors, and their concerns have been confirmed by the decline and fall of a number of library system vendors, or, at least, by the demise of their products. This paper is an attempt to document the history of events in the library automation marketplace, and to put these events into meaningful business perspective. Among the issues examined here are: a) Who are the players? b) How can vendors be characterized? c) How do these characteristics reflect present and future success in the marketplace? d) How can the marketplace be characterized? e) How do these characteristics influence the success or failure of vendors? f) Is current success of a vendor indicative of a good product, of sound management, of customer satisfaction, and of future success? g) How, in fact, is success measured? h) Are there quantitative measures that can be applied to estimate the likely future success of a vendor?

ATLAS is a fully integrated, turnkey library system supporting the following functions: online MARC cataloging and information management; online catalog with four search techniques for staff or borrowers; Boolean and keyword search of both bibliographic and textual databases; circulation control including flexible policy file; reserve book room circulation control; COM catalog; network cataloging; acquisitions, with serials check‐in (in testing); audio‐visual equipment, materials, and room booking; newspaper, magazine, and periodical indexing; information and referral; union list of serials; off‐line backup circulation; and full‐text data retrieval.

The explosion of standards building on the 1998 XML specification from the World Wide Web Consortium has been slow to reach academic and library information science applications. While part of this is certainly due to cost, argues that adequate attention to architectural design, when considering XML technology, can make new forms of information management possible. Provides a survey of tools and relevant technology for working in Z39.50 with XML and MARC records, based primarily on a major undertaking by the ATLA‐CERTR (American Theological Library Association – Center for Electronic Resources in Theology and Religion) group at Emory University with 50 years of 50 journals digitized from philosophy, ethics, and religion.