Interlending in Barbados is assisted by the close proximity of all the major libraries, connected by a reliable telephone system. International requests are routed via the…
Abstract
Interlending in Barbados is assisted by the close proximity of all the major libraries, connected by a reliable telephone system. International requests are routed via the University of West Indies Library to the British Library Lending Division for journals, but to a wider selection of libraries for monographs. The choice is difficult and time‐consuming for monograph requests, and automated union catalogues produced in other countries could help in this respect. It is heartening that small collections of periodicals satisfy a high proportion of demand, but actual titles remain to be identified.
The responses from six countries to the original paper on planning inter/ending in developing countries have added considerably to our knowledge of the problems and possibilities…
Abstract
The responses from six countries to the original paper on planning inter/ending in developing countries have added considerably to our knowledge of the problems and possibilities. The fundamental problems are a severe shortage of funds for libraries, and a lack of trained librarians, associated with a low status of librarians and a low priority for libraries. Other common difficulties include unsatisfactory photocopying equipment and a shortage of photocopying supplies, poor postal services, inadequate service from book suppliers, lack of foreign currency, the inability or unwillingness of some librarians to co‐operate, and complex procedures for interlending. Respondents did not favour even a limited central collection, but most of the arguments against apply equally or with more force to co‐operative solutions, which have not been very successful. Concentration of supply on a few libraries or on the present national library might be feasible. The many obstacles in the way of progress do not reduce the need to press for more resources or to prepare a long‐term plan for document supply as an important factor in national development.
In 2014, Paul Gill et al. introduced a study of 119 lone-actor terrorism cases, and found that lone-actor extremists could be more accurately identified by their behavioural…
Abstract
Purpose
In 2014, Paul Gill et al. introduced a study of 119 lone-actor terrorism cases, and found that lone-actor extremists could be more accurately identified by their behavioural characteristics and activities, rather than their extremist ideologies. The study was said to have significant impact on intelligence analysis in the field of counterterrorism. The purpose of this paper is to apply Gill et al.’s findings to financial intelligence investigations, to assist investigators with the detection and prevention of lone-actor terrorist financing.
Design/methodology/approach
This article provides an overview of the key findings provided by Gill et al. It then discusses the indicators of lone-actor terrorism in the context of financial intelligence investigations, and sets out methods to improve financial intelligence investigations to better identify and stop lone-actor terrorism in the future.
Findings
By applying traditional financial intelligence techniques, which focus on assessing an individual’s activity and behaviour, with open-source intelligence gathering, financial intelligence investigators will be better equipped to identify lone-actor terrorism and its financing moving forward.
Originality/value
This article will be of value to investigators specializing in terrorism and financial crime, as it will assist them in the identification of a proliferating security threat, the lone-actor terrorist. While the article relies on the findings provided by Gill et al., it takes a new approach by applying those findings specifically to the financial intelligence sector, to improve investigations related to terrorism.
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In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of…
Abstract
In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.
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Li (Lily) Zheng Brooks, Susan Gill, Bernard Wong-On-Wing and Michael D. Yu
This study aims to examine the moderating effect of audit firm tenure on the association between corporate social responsibility (CSR) and firm value. Prior studies provide mixed…
Abstract
Purpose
This study aims to examine the moderating effect of audit firm tenure on the association between corporate social responsibility (CSR) and firm value. Prior studies provide mixed results on this association, which may be due to differing theoretical expectations related to CSR and firm value. It is also possible that external stakeholders are unable to differentiate between positive and negative CSR investments, as CSR reports are generally not assured by independent third parties. Thus, the authors propose that audit firm tenure may be used by external stakeholders to evaluate CSR performance.
Design/methodology/approach
The authors use an ordinary least squares regression to examine the moderating effect of audit firm tenure on the relation between CSR and firm value after controlling for other determinants of firm value and various internal and external governance mechanisms documented in the literature. The sample consists of 15,707 firm-year observations from US firms during the sample period of 2000 to 2012. The authors measure CSR quality using rating scores from MSCI ESG STATS (formerly the KLD database), audit firm tenure as the number of years the incumbent auditor has served the client and firm value using Tobin’s Q.
Findings
The results indicate that CSR is positively associated with firm value when audit firm tenure is long but not when tenure is short. The results are robust to alternative measures of firm value, CSR performance scores, and individual CSR dimensions. The evidence supports the argument against mandatory audit firm rotation in the USA.
Research limitations/implications
Future studies could examine a similar issue in alternative settings and/or look at cross-sectional variations among firms on the association between CSR and firm value by other auditor traits such as auditor industry specialization and big-name reputation. Additionally, as auditor alone is unable to ensure the quality of management disclosures and their accountability, future studies could examine the moderating effect of internal and other external governance mechanisms on the association between CSR and firm value, exploring when the signaling effect of auditor tenure on CSR reporting quality and its effect on firm value is most salient.
Practical implications
The findings are important to regulators and investors. The authors provide evidence that longer audit tenure serves as a signaling device for external investors with regard to the quality of a firm’s CSR performance. Hence, the study facilitates regulators’ cost-benefit analysis related to mandating audit firm rotation. The evidence suggests that mandating a term limit on auditor tenure may have the unintended consequence of eliminating a signaling effect of auditor tenure on the quality of CSR disclosures under information asymmetry. This supports the Public Company Oversight Board’s decision to forgo the requirement of mandatory audit firm rotation in the USA.
Originality/value
Prior literature presents mixed findings on the association between CSR performance and firm value based on a variety of underlying theories (economic, stakeholder and contingency theory). Literature on mandatory auditor rotation has concentrated on the auditor tenure effect on perceived and actual audit quality as reflected in earnings quality. Relying on agency theory, this study posits that auditor tenure serves as a signal for the quality of CSR activities in the absence of CSR assurance reporting as CSR quality can be difficult to evaluate. The authors provide evidence that audit tenure moderates the association between CSR activities and firm value and longer audit tenure makes it more likely that the CSR activities are associated with increased firm value.
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Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 37203. Mrs. Cheney does not sell the books listed here. They are…
Abstract
Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.
Molly Miranda McCarthy, Louise E. Porter, Michael Townsley and Geoffrey P. Alpert
The purpose of this paper is to examine whether community-oriented policing (COP) influences rates of police use of force across communities, and whether the impact of COP varies…
Abstract
Purpose
The purpose of this paper is to examine whether community-oriented policing (COP) influences rates of police use of force across communities, and whether the impact of COP varies according to the level of violent crime in communities.
Design/methodology/approach
A range of data sources including police use of force reports, online surveys of Officers-in-Charge and recorded crime data was used to examine the association between formal and informal community consultation and the frequency of police use of force, across 64 socially challenged communities in Australia.
Findings
Poisson multilevel modelling indicated no overall association between informal or formal community engagement and rates of police use of force. However, significant interaction terms for both informal and formal community consultation with violent crime rates indicated that higher levels of informal and formal community consultation were associated with lower rates of police use of force in communities with higher levels of violent crime. This relationship was not evident in low violent crime areas.
Research limitations/implications
Communities were purposively sampled to have a high propensity for police use of force, on the basis that they had high rates of violent crime, or high levels of socio-economic disadvantage, or both. This research should be replicated with a representative sample of communities.
Practical implications
The findings extend the potential benefits of COP to reducing the use of coercive policing tactics in high violent crime communities.
Originality/value
This study finds that COP can reduce the frequency of violent encounters between police and community members in high violent crime communities.
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Michael Skidmore, Janice Goldstraw-White and Martin Gill
Frameworks for understanding victim harm and vulnerability have become central to priority-setting and resource allocation for decision-makers in the police and government in the…
Abstract
Purpose
Frameworks for understanding victim harm and vulnerability have become central to priority-setting and resource allocation for decision-makers in the police and government in the UK. This paper aims to look at the meaning of vulnerability in the context of fraud.
Design/methodology/approach
The research took a mixed methods approach, including analysis of national crime data (n = 61,902), qualitative data collected from interviews with practitioners (n = 107) and a survey of strategic lead officers in the police (n = 32).
Findings
There was a lack of clarity across practitioners and organisations in their understanding of vulnerability and the way it informed the police response to fraud, and a lack of resources and capability for identifying it.
Research limitations/implications
The authors invite reconsideration of the approach to fraud victims which have for too long been forgotten by response and support agencies.
Practical implications
We need to standardise and agree the definition of “vulnerability”; rethink eligibility levels; and refocus police on fraud victims taking vulnerability as a meaningful criterion in deciding who to support.
Originality/value
There is very little research on vulnerability and fraud victims; this paper, based on original research, fills this gap.
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The author looks at how advertising aimed at cisgender men has shifted over the last two decades, moving from standard representations of hegemonic forms of masculinity to the…
Abstract
The author looks at how advertising aimed at cisgender men has shifted over the last two decades, moving from standard representations of hegemonic forms of masculinity to the adoption of the language and style of “postfeminist authenticity.” Drawing on a range of insights from across the social sciences and using the examples of three popular grooming products, Axe, Gillette, and Dollar Shave Club, the author critically examines the manner in which these new campaigns emphasize individual self-improvement and consumption choices as a means to solving the problems generated “by traditional, supposedly inauthentic, expressions of masculinity.”
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Joëlle Vanhamme, Adam Lindgreen and Michael Beverland
This study aims to explore surprising gifts received and given by close relations to identify the variables involved in creating surprising gifts. The analysis of the viewpoints…
Abstract
Purpose
This study aims to explore surprising gifts received and given by close relations to identify the variables involved in creating surprising gifts. The analysis of the viewpoints of the giver and the recipient, reflecting their profiles, leads to recommendations for retailers.
Design/methodology/approach
An exploratory, small-scale, open-ended questionnaire (48 respondents) produces 43 (38) accounts of surprising gifts given (received), informed further by in-depth interviews (eight informants, both givers and recipients of surprising gifts).
Findings
This study identifies and elaborates on the variables (why, when, what, where, who and how, and their combinations) that define surprising gift giving, from both giver and recipient perspectives. The findings indicate a paradox: even if givers or recipients prefer a surprising gift, they might give or wish for an unsurprising gift to avoid disappointment.
Research limitations/implications
Further research should confirm the findings using representative samples. Moreover, gender differences in surprising gift giving should be investigated further. Finally, the exact characteristics and properties that make common objects potential candidates for successful surprising gifts should be studied further.
Practical implications
The discussion has relevant implications for manufacturers and retailers. For example, if recipients are surprised, happy and satisfied, they likely exhibit higher brand recall. The recipient’s (happy versus not happy) emotions also have spillover effects on the giver’s. Thus, retailers should provide assistance in the store and advertise their salespeople as experts who can offer advice about selecting appropriate gifts. The exact characteristics and properties that make common objects potential candidates for successful surprising gifts should be studied further.
Originality/value
The systematic account of all six variables, not previously analyzed in the literature, provides rich insights into surprising gift giving. The discussion of the study of givers and recipients supplements these insights.