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Article
Publication date: 31 July 2007

Mark A. Bliss, Balachandran Muniandy and Abdul Majid

The purpose of this study is to examine the relationship between a firm's internal corporate governance characteristics and audit fees, and whether the external auditor perceives…

5515

Abstract

Purpose

The purpose of this study is to examine the relationship between a firm's internal corporate governance characteristics and audit fees, and whether the external auditor perceives higher inherent risk when CEO duality is present. Additionally, it aims to examine whether having more independent directors on audit committee moderates the auditor's perceived inherent risk when CEO duality is present.

Design/methodology/approach

The data used in testing the hypotheses consist of all the Malaysian public listed companies on the main board in terms of market capitalization non‐finance listed companies for year 2001. Multiple regression analysis is used to estimate the relationships proposed in the hypotheses.

Findings

The results show that the presence of CEO duality on the board, a proxy for board independence, is associated with higher audit fees and that this positive relationship is significantly weakened when the firm has a higher proportion of independent directors on the audit committee. These results suggest that auditors in their assessment of the inherent risk of a firm recognize that independent audit committees provide an important check to moderate CEO dominance in firms where CEO duality is present.

Originality/value

In this study, the effect of CEO duality and the independence of the board and audit committee are considered. The paper provides an important insight that having more independent directors on the audit committee moderates the auditor's perceived inherent risk when CEO duality is present following the new code of corporate governance introduced in Malaysia in the aftermath of the Asian financial crisis.

Details

Managerial Auditing Journal, vol. 22 no. 7
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 March 1986

JEAN AITCHISON

The second edition of the Bibliographic Classification of H. E. Bliss (BC2), being prepared under the editorship of Jack Mills, Vanda Broughton and others, is a rich source of…

386

Abstract

The second edition of the Bibliographic Classification of H. E. Bliss (BC2), being prepared under the editorship of Jack Mills, Vanda Broughton and others, is a rich source of structure and terminology for thesauri covering different subject fields. The new edition employs facet analysis and is thesaurus‐compatible. A number of facet‐based thesauri have drawn upon Bliss for terms and relationships. In two of these thesauri the Bliss Classification was the source of both systematic and alphabetical displays. The DHSS‐DATA thesaurus, published by the United Kingdom Department of Health and Social Security, provides controlled terms and Bliss class numbers for indexing and searching the DHSS‐DATA database. The ECOT thesaurus (Educational courses and occupations thesaurus) prepared for the Department of Education and Science, uses the software designed for the British Standards Institution ROOT thesaurus to generate an alphabetical display from the systematic display derived from the Bliss schedules. Problems, benefits, and future prospects of Bliss‐based thesaurus construction are discussed.

Details

Journal of Documentation, vol. 42 no. 3
Type: Research Article
ISSN: 0022-0418

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Book part
Publication date: 17 August 2022

Matthew McCullough

For centuries, death has proved itself a well-spring of inspiration for artists and musicians. In particular, an artist's own experiences with death and bereavement often overflow…

Abstract

For centuries, death has proved itself a well-spring of inspiration for artists and musicians. In particular, an artist's own experiences with death and bereavement often overflow into their creative process, giving birth to artworks which channel grief and embodied experience. Morning Heroes by the British composer Sir Arthur Bliss (1891–1975) is a paradigm of such praxis.

Morning Heroes (1930) was written in memory of Bliss's brother, Kennard, who was killed in action during the First World War. Using an anthology of texts, the work aims to enshrine a universal experience of war for both soldier and civilian and maintains its connection with the British War Requiem through its use of musico-funerary rhetoric. Bliss, who converted to Catholicism during the war, wrote several times in his later life about the spiritual nature of music, specifically its ability to heal and bring peace. It is significant, therefore, that Morning Heroes was to act as a catharsis for Bliss, sublimating his recurring nightmares of the war.

Adopting Douglas Davies' (2017) ‘words against death’ idea, this chapter considers Sir Arthur Bliss's Morning Heroes as ‘music against death’ through an examination of Bliss's use of text and music to craft a requiem in sound. It explores Bliss's use of death rhetoric and embodied experience to create a vehicle for grief and situates this process within the context of his own spiritual philosophies.

Details

Embodying the Music and Death Nexus
Type: Book
ISBN: 978-1-80117-767-2

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Article
Publication date: 1 February 1976

D.J. CAMPBELL

This is a longer version, with additional material, of the biography contributed to the Introductory Volume of the new (2nd) edition of the Bibliographic Classification, the first…

241

Abstract

This is a longer version, with additional material, of the biography contributed to the Introductory Volume of the new (2nd) edition of the Bibliographic Classification, the first parts of which should appear this year. It goes into Bliss's private as well as his professional life and shows for the first time in print the reasons why he devoted himself first to librarianship, and later to a life of scholarship, particularly to the study of classification and the production of an entirely new general scheme.

Details

Journal of Documentation, vol. 32 no. 2
Type: Research Article
ISSN: 0022-0418

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Article
Publication date: 1 February 1956

B.C. VICKERY

A previous study of notation in classification appeared in this journal in 1952 (ref. 1). I there considered what functions notational symbols actually serve in existing systems…

64

Abstract

A previous study of notation in classification appeared in this journal in 1952 (ref. 1). I there considered what functions notational symbols actually serve in existing systems of classification, and how the structure of the symbols is related to the functions served. I showed that a classification symbol serves three purposes: (a) to represent a term, (b) to locate it among a mass of other terms, and (c) to indicate relations between the terms symbolized. The first two purposes can be readily fulfilled by using any symbols which can be arranged in a unique linear order. It is the need to indicate relations between terms which has created the complex structure of modern classification symbols.

Details

Journal of Documentation, vol. 12 no. 2
Type: Research Article
ISSN: 0022-0418

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Book part
Publication date: 16 July 2015

Latrica Best and W. Carson Byrd

Our primary aim is to discuss the variability that exists in the operationalization of race/ethnicity in research on genetic and biological markers. We employ Stuart Hall’s…

Abstract

Purpose

Our primary aim is to discuss the variability that exists in the operationalization of race/ethnicity in research on genetic and biological markers. We employ Stuart Hall’s “floating signifiers” of race approach to explain the ambiguous manner in which researchers discuss the links between race and genetics.

Methodology/approach

We examine articles that use race/ethnicity and genetic or biological markers between 2000 and 2013 within three prominent genetic journals. We focused on original, empirical articles only. We utilize various race/ethnic-related search terms to obtain our sample and to categorize how terms were used.

Findings

A total of 336 articles fit our search criteria. The number of articles mentioning race/ethnicity and genetic or biological information increased over the time. A significant percentage of publications base their research on whites only. When discussions of race are included in studies, scientists often use multiple categories of race/ethnicity without much explanation.

Research limitations/implications

We omit non-research articles and commentary for each journal, which could contain important discussions regarding race and genetics. This work highlights how race/ethnicity can vary in application and interpretation.

Originality/value

Our discussion of race/ethnicity as “floating signifiers” adds a layer of complexity to the longstanding debate regarding the importance of race/ethnicity in genetic research. The “floating” nature of race/ethnicity underlines how subjective the characterizations of samples are and how possible interpretations of results for groups can impact health disparities research. Given the increased use of genetic data by social scientists, there is a need for more cross-disciplinary discussions on the race–gene relationship.

Details

Genetics, Health and Society
Type: Book
ISBN: 978-1-78350-581-4

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Case study
Publication date: 25 January 2019

Kerry Chipp and Jabu Maphalala

An understanding of the competitive landscape and consumer dynamics of an emerging market, especially how a small local company learns to take on and deal with global players…

Abstract

Learning outcomes

An understanding of the competitive landscape and consumer dynamics of an emerging market, especially how a small local company learns to take on and deal with global players. Similarly, embeddedness within a market leads to increasing the competitiveness of local brands as they understand local consumers better than international ones. Local brands are also more likely to use home-based and innovative marketing strategies.

Case overview/synopsis

Bliss Chemicals, through their flagship brand, MAQ washing powder, captured market share from global multinationals during a price war. Nevertheless, their competitive landscape and their customer base are dynamic; the company cannot afford to rest on its laurels for long. The case provides insight into the marketing activities of both large and medium enterprises in an emerging market. It also demonstrates the type of marketing activation that engenders strong consumers’ response.

Complexity academic level

The case can be used in undergraduate, MBA and executive education courses on marketing, consumer behaviour, bottom of the pyramid or international marketing courses. It could also be used in business strategy courses on market entry, dealing with stronger competitors, price wars and doing business in Africa.

Supplementary materials

Teaching Notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.

Subject code

CSS 8: Marketing

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Article
Publication date: 1 January 1978

The group has continued to meet regularly since the publication of the last bulletin and has welcomed a number of new members and visitors from both home and overseas. Many…

145

Abstract

The group has continued to meet regularly since the publication of the last bulletin and has welcomed a number of new members and visitors from both home and overseas. Many members who joined at the beginning or very early on in the Group's history still attend regularly, but several long‐standing members have also left, or ceased active participation, in the period under review. Towards the end of 1972 Mr Wells relinquished the chairmanship of the Group, due to pressure of work, and his place was taken by Mr Mills. Another departure, and one that robbed the Group of one of its most active and forceful members, was that of Jason Farradane. He left the country in 1974, and the Group presented him with a book as a memento of many enjoyable and provocative discussions stimulated by his presence at the meetings which he unfailingly attended. It was with great pleasure that he was welcomed back to a meeting while he was visiting this country in January 1976.

Details

Journal of Documentation, vol. 34 no. 1
Type: Research Article
ISSN: 0022-0418

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Article
Publication date: 1 February 1985

IThe activity of the group has continued to progress with great energy and enthusiasm for practical applications of the theoretical ideas and schemes of the members, many of whom…

100

Abstract

IThe activity of the group has continued to progress with great energy and enthusiasm for practical applications of the theoretical ideas and schemes of the members, many of whom have acted as consultants to private, government and international institutions. Some of the longer‐serving members retired, but continued to attend meetings. The Group heard with great regret of the death of Mr B. I. Palmer, its Founder Chairman. An important element in the discussions from its beginning was the theoretical scheme of S. R. Ranganathan, and this was largely due to Palmer, who had returned from war service in India fired with enthusiasm for Ranganathan's ideas, and determined to interest others in developing and applying them. His collaboration with Mr A. J. Wells, another founder member, had as an early result their little monograph, The fundamentals of library classification, which has greatly influenced both teaching and practice of classification, and not only in Britain.

Details

Journal of Documentation, vol. 41 no. 2
Type: Research Article
ISSN: 0022-0418

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Article
Publication date: 13 February 2007

Margaret Weaver and Michael Stanning

The purpose of this article is to outline the approach taken to the reclassification of the library collection within a small multi‐site college of higher education – whereby…

1320

Abstract

Purpose

The purpose of this article is to outline the approach taken to the reclassification of the library collection within a small multi‐site college of higher education – whereby 160,000 volumes were converted from the BLISS system to the Dewey Decimal Classification system, over a period of 11 weeks during Summer 2004.

Design/methodology/approach

An automated approach was taken whereby the Library Systems Supplier – Talis was commissioned to convert catalogue records using a batch process. Risk analysis and critical path analysis were used as tools to keep the project on schedule and provide quality control.

Findings

An automated approach allowed the project to be completed on time, within budget and with minimal disruption to services. Project planning was crucial to the success of the project. This included mapping BLISS to Dewey numbers, recruitment of a student team, management of work packages and ensuring continuity of the Library Service during the project.

Practical implications

Institutional support for the project was secured because of its relevance to the College's corporate agenda and the promise of a wider impact that the project would have in terms of modernisation of the library service.

Originality/value

Despite the apparent lack of current articles on re‐classification, many libraries are still grappling with ongoing retrospective cataloguing projects. This case study demonstrates how one institution approached the problem and demonstrates that an automated approach can yield benefits. It will be of use to other libraries thinking of, or involved with, similar conversions. The partnership role of the Library Management System Supplier is also highlighted.

Details

Library Review, vol. 56 no. 1
Type: Research Article
ISSN: 0024-2535

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