Computer conferencing is a form of computer‐mediated communication that facilitates continuing coherent discussions among many persons on multiple, and often complex, topics. This…
Abstract
Computer conferencing is a form of computer‐mediated communication that facilitates continuing coherent discussions among many persons on multiple, and often complex, topics. This article discusses the use of electronic conferencing, along with the benefits and results, at EDUCOM'89, where it was experimentally applied at a large face‐to‐face conference.
Computer‐based fax‐on‐demand systems will answer the phone and guide a caller through voice menu selections. The caller identifies the information desired by pressing the numbers…
Abstract
Computer‐based fax‐on‐demand systems will answer the phone and guide a caller through voice menu selections. The caller identifies the information desired by pressing the numbers on the touchtone keypad of the phone. The fax‐on‐demand system then delivers the information to the caller through either a one‐call or two‐call/call‐back method. Fax‐on‐demand is often confused with two other forms of fax messaging—fax broadcasting and fax mail. Fax broadcasting is the sending of one document to many locations; fax mail is similar to voice mail except fax messages instead of voice messages are delivered to one or more specified mail boxes. In contrast, fax‐on‐demand can better be characterized as a response application that allows individual callers to use touchtone telephones to access a database and other information, which can then be delivered to the caller's fax machine.
Libraries have generally made the conceptual shift from collections based on “ownership” to more expansive models which incorporate “access” to information. A new set of…
Abstract
Libraries have generally made the conceptual shift from collections based on “ownership” to more expansive models which incorporate “access” to information. A new set of challenges is emerging as the capabilities of information technology create new potentials for publishing and new models for access. Coupled with significant changes in the scholarly communication arena, research libraries are now challenged to reconceive the prevailing notions of collection development activity and the closely related strategies of providing access. Describes critical technical, cultural, and economic factors in the 1990s, and details an emerging series of tensions which build on the ownership‐access dichotomy of the past.
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States that the market for computer systems that manage digital content is currently in turmoil but that the overall direction of both library policy and supplier strategy seems…
Abstract
States that the market for computer systems that manage digital content is currently in turmoil but that the overall direction of both library policy and supplier strategy seems clear – the digital library will play a key role in organizing content and supporting and facilitating access to it. Suggests that digital libraries will become diffuse asset management systems capable of high levels of integration with other learning, management and recreation systems, and that digital libraries will tend increasingly to adopt an ever wider range of platforms and content technologies created for wider commercial and economic purposes.
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Lan Anh Nguyen, Brendan O'Connell, Michael Kend, Van Anh Thi Pham and Gillian Vesty
The study explores accountants' views of the likelihood of widespread accounting manipulation in the emerging economy, Vietnam. Applying the fraud triangle framework, we examine…
Abstract
Purpose
The study explores accountants' views of the likelihood of widespread accounting manipulation in the emerging economy, Vietnam. Applying the fraud triangle framework, we examine accountants' responses to management pressure, manipulation opportunities and perceptions of how they rationalize their decisions.
Design/methodology/approach
The study uses an experimental methodology involving 592 Vietnamese accountants as participants. Post-experiment field interviews were conducted with eight highly experienced accountants.
Findings
Our findings indicate that accounting manipulation is perceived to be common in Vietnam. The findings reveal that there is no differentiation between manipulation of accounting transactions with or without management pressure and no differentiation between collective gain or individual gain.
Research limitations/implications
While the study focused on accountants' perceptions of accounting manipulation, these views may change over time. The impact of law reforms and the potential for prosecution under the force of law provisions could alter these perceptions.
Practical implications
The study findings alert regulators, government authorities and auditors of the perceptions and views in relation to accounting manipulation and the potential for fraud in Vietnam. Auditors could use help from forensic specialists to uncover unethical behaviors identified in this study.
Originality/value
The fraud triangle framework is used to shed light on fraud through the examination of accounting manipulation in Vietnam. We contribute to the relevant accounting literature with insights into accountants' motivations toward conducting questionable accounting transactions. The contributions we make draw attention to preconceptions of Asian societies; in particular, accounting actions to motivate collectivist gains. While we shed further light on fraudulent accounting, we conclude that the fraud triangle framework does not necessarily articulate fraud well in relation to accounting manipulation in emerging economies.
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Leah Halliday and Charles Oppenheim
This article explores recent developments in the production and delivery of scholarly journal articles in digital form. It identifies the key stakeholders as authors, publishers…
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This article explores recent developments in the production and delivery of scholarly journal articles in digital form. It identifies the key stakeholders as authors, publishers, librarians and end users. It explores their concerns with regard to the digital journal production and delivery chain. It also explores the interrelationships of different stakeholder groups and considers how their concerns accord or conflict. The paper goes on to review cost and pricing developments. There appears to be no relationship between production costs and subscription prices of scholarly journals. Journals are priced according to what the market will bear, but, at the same time, the market is inelastic. As a result, prices have consistently increased annually at a rate well above the general inflation rate for the last two decades. Digital publishing by publishers has done nothing to relieve this problem. The ‘serials crisis’ has been the impetus for a number of developments that aim to use digital technology to reduce costs for the HE sector. These include alternative models of journal production such as that proposed by Harnad, and initiatives that aim to influence the structure of the market for scholarly journals with a view to driving prices down such as SPARC and HighWire Press. These developments are reviewed.
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The purpose of this paper is to share with readers the issues of the 9th International Bielefeld Conference.
Abstract
Purpose
The purpose of this paper is to share with readers the issues of the 9th International Bielefeld Conference.
Design/methodology/approach
This is a descriptive report.
Findings
The conference discussed essential current and future developments towards enhanced libraries and information infrastructures meeting the emerging demands of eScience and eLearning.
Originality/value
Will be of interest to library and information professionals.