Search results

This article provides information about the Public Libraries Mobilising Advanced Networks (PULMAN) project, funded under the European Commission Information Society Technologies programme. As the project is carried out in the framework of the e‐Europe action plan, the e‐Europe strategy is outlined. Background information is included about the history of the project and about the PULMAN network. The main results to date include the PULMAN guidelines, which are being reviewed throughout the remaining period of the project, the gateway to distance learning courses for the library, museum and archives sector, and training workshops. The role of EBLIDA as an important partner in the PULMAN project is discussed. This article concludes that public libraries play a crucial role in ensuring a literate information society. The outcome of the PULMAN project and the resulting policy actions contribute to public libraries achieving their full potential in the information society.

The purpose of this paper is to present findings from the European project PuLLS (Public Libraries in the Learning Society), funded by the EU's Socrates programme.

Describes a piece of action research, outlining the development and implementation of a model for delivering open learning to adult library users.

Details of the model, and the course developed and offered by partner libraries are described. Results suggest there is a significant role for libraries to play in supporting both ICT skills and wider information literacy learning.

Sharing of results may be useful for public libraries wishing to develop open learning facilities/develop audiences for lifelong learning. Suggests that libraries are beginning to move from a passive access approach to supporting learning to a more active approach in delivering library‐generated content themselves.

The paper offers insights into supporting lifelong learning in public libraries across Europe.

The progressive importance of the small business sector to the facilitation of economic growth that is necessary for the creation of job opportunities in South Africa, cannot be overemphasised. The role which tax reform plays in the encouragement of the small business sector is of the utmost importance in providing an enabling environment. The purpose of this article is to address the less advantageous treatment of, especially, assessed losses in the corporate form as opposed to the non‐corporate form. In the course thereof an alternative tax proposal, based on the working of the S Corporation in the United States of America, is put forward, which could improve neutrality between the various enterprise forms. The tax treatment and functioning of the S Corporation is investigated to determine the applicability and practicality of such a treatment of assessed losses and profits for the corporate form in South Africa. Such an application is necessary because of the assumed influence that the treatment of assessed losses have in the choice of an enterprise form. This choice should, however, be based on economic considerations rather than on tax considerations. A neutral tax system should not influence people to choose one course of action above another mainly or solely because their position is more favourable under one of the options.

This study conducts a systematic literature review on the determination of urban land value to offer a comprehensive understanding of the methods, datasets, themes and factors of land value. The study aims to identify research gaps and suggest directions for future research in urban land value.

The study adopts the systematic literature review (SLR) approach to synthesize the literature on urban land value. The SLR is structured according to a three-stage protocol, involving planning, conducting and reporting to ensure transparency and reproducibility. Quantitative bibliometric analysis and qualitative hierarchical thematic analysis are used to assess the evolution of research and to identify key themes and factors.

The study reveals an unbalanced research focus on developed economies and residential land in urban land value literature. A hierarchical framework categorizes 644 factors into 25 subthemes and 8 themes across physical dimensions (e.g. land attributes and structure attributes) and market dimensions (e.g. land market and macroeconomic conditions). Two primary estimation methods – regression and residual – are identified, each suitable based on data availability. The literature’s evolution is driven by advances in empirical methods. An extensive catalog of databases is compiled, and a corresponding menu of methods is discussed with a focus on empirical identification strategies.

The study is limited by the focus on urban land value and the exclusion of agricultural, recreational and transportation land. Future research should expand to other land types and integrate new data sources and advanced methodologies such as machine learning to enhance empirical robustness.

The systematic review provides a foundation for practical applications and policy discussions on land value estimation and taxation. It offers a useful catalog of land value databases and a menu of land evaluation methods. They are useful for real estate businesses to perform accurate land evaluations and investment appraisals. They can also assist governments in determining precise land value for tax assessments and public policy formulation.

This paper is among the first to apply the SLR approach to urban land value – the price of an essential asset owned by households, businesses and governments. A key contribution is the identification of two distinct evolution patterns of literature: a “pine tree” pattern, showing linear, accumulative growth using homogeneous methodologies (e.g. regression methods) and a “palm tree” pattern, where diverse methods (e.g. residual methods) form independent branches. This analysis provides a new perspective on how methodological homogeneity influences the structure of research themes, offering insights into the dynamics of knowledge development in the field and in general.