Sherwood C. Frey and Robert L. Carraway
This case describes the coal-procurement process of a small electric utility. The manager of the production fuel department must decide how much coal to purchase from each vendor…
Abstract
This case describes the coal-procurement process of a small electric utility. The manager of the production fuel department must decide how much coal to purchase from each vendor and how to allocate the purchased coal among the utility's three coal-burning plants. The situation can be modeled and solved as a linear program. Sensitivity analysis can be used to help formulate a strategy for negotiating with the vendors and to address other special issues.
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![University of Virginia Darden School Foundation](/insight/static/img/university-of-virginia-darden-school-foundation-logo.png)
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Emily F. Blankenship and Yolanda Hollingsworth
The purpose of this paper is to analyze the ongoing issues and concerns of Second Life librarians who are attempting to balance both their virtual library tasks and assignments…
Abstract
Purpose
The purpose of this paper is to analyze the ongoing issues and concerns of Second Life librarians who are attempting to balance both their virtual library tasks and assignments along with their real world library tasks and assignments.
Design/methodology/approach
Members of the Library and Information Technology Association and, in addition, members of the Second Life Librarians group are invited to participate in an online survey during the summer of 2008. In addition to sharing issues and concerns of balancing their work lives in both virtual and real life worlds, survey participants suggest solutions for problem resolution.
Findings
Data from 161 survey participants show that virtual world librarians are passionate about their commitments to virtual world libraries to the extent that most librarians completed virtual library work at home and are not compensated by their libraries for this work. Issues and problems shared by respondents include inadequate computers and slow internet connections at work, lack of support by library administration, blocking of virtual world software by network technicians, and little response to requests for scheduled time for virtual world library tasks.
Research limitations/implications
The number of respondents is comparatively small. The authors feel a larger percentage of members may have participated if the survey was conducted during either fall or spring semesters of the academic calendar year. A second survey may be conducted in spring 2009 to compare findings and to track solutions and concerns.
Practical implications
Librarians may have more time to devote to real life library work and will not need to complete virtual world library tasks at home if they are provided adequate computers and Internet connections at work and are also scheduled for virtual library work.
Originality/value
This paper provides empirical data on the perceived allocations of virtual library work time for virtual librarians and also discusses suggested solutions for better time management of virtual work.
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Adriana Silva, Susana Jorge and Lúcia Lima Rodrigues
Existing research has concluded that accounting quality is influenced not only by the quality of accounting standards, but also by enforcement systems. Therefore, enforcement is…
Abstract
Purpose
Existing research has concluded that accounting quality is influenced not only by the quality of accounting standards, but also by enforcement systems. Therefore, enforcement is one of the key factors for ensuring International Financial Reporting Standards’ (IFRS) compliance and achieving accounting quality. However, one still does not know what has been studied about this relationship in scientific literature. Accordingly, the purpose of this paper is to identify, recap and evaluate the current state of research on the relationship between IFRS enforcement and accounting quality, to provide a critical overview of publications in this field and to identify future areas of interest.
Design/methodology/approach
Supported by a structured literature review, this paper fills in a research gap by conducting a scientometric analysis of papers on the relationship between IFRS enforcement and accounting quality construed in a broad sense. It reviews papers published between 2006 and 2019 selected from the Web of Science database, particularly analyzing main journals, authors, geographic areas of study, methods used, specific topics explored and future lines of research to be developed.
Findings
Main findings show a shortage of studies analyzing IFRS enforcement practices in individual countries and, in turn, the impact these practices may have on the accounting quality. This gap calls for further research to know the effectiveness of the IFRS-related enforcement mechanisms.
Originality/value
To the best of the authors’ knowledge, no previous scientometric studies focused on the enforcement of IFRS and accounting quality. This study fills this research gap and improves the understanding about what has been published on the topic, also proposing an agenda for future research that can help regulators to adjust policies for the implementation and enforcement of IFRS.
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Ross B. Emmett and Kenneth C. Wenzer
To the Most Rev. M.A. Corrigan, Archbishop of New York:
Karen Benson, Peter Pope and Robert Faff
This paper examines the market timing ability of a sample of 62 Australian International equity funds using the returns‐based approach of Henriksson and Merton (1981) (H&M) and…
Abstract
This paper examines the market timing ability of a sample of 62 Australian International equity funds using the returns‐based approach of Henriksson and Merton (1981) (H&M) and Treynor and Mazuy (1966) (T&M). Specifically, the primary focus is to investigate whether market timing ability bears any relationship to the stated fund allocation policy. Generally, the results indicate that fund managers do not successfully time the market. We also find that there is no relationship between the manager's stated level of activity on allocation and their market timing abilities as calculated using the H&M and T&M models. Managers are not successfully implementing their stated policies. These results are consistent with an irrelevance of perceived management style to fund policies and hence performance. Furthermore, it is indicative that fund managers are not successfully targeting particular classes of risk averse investors.
Michael Kompf and Frances O’Connell Rust
The first part of this chapter addresses the history and development of the International Study Association of Teachers and Teaching (ISATT) and its engagement with the global…
Abstract
The first part of this chapter addresses the history and development of the International Study Association of Teachers and Teaching (ISATT) and its engagement with the global educational community. We provide an account of the context and background against which ISATT developed as well as information about the founders’ orientations and the actions that led to ISATT’s birth. The second part of the chapter uses patterns of topic focus as graphic indicators of the evolution of ISATT’s research interests expressed through publication titles.
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The purpose of this paper is to provide an overview of how reference service is provided in the 3D virtual world, Second Life (SL), and to further the professional understanding…
Abstract
Purpose
The purpose of this paper is to provide an overview of how reference service is provided in the 3D virtual world, Second Life (SL), and to further the professional understanding of the newest reference “frontier” and its impact on the library reference world.
Design/methodology/approach
A survey study was conducted to examine the nature and practice of reference service provided by volunteer reference practitioners in SL. Different aspects of SL reference were studied, including types of reference questions, types of reference sources, communication methods, reference competencies and differences between SL reference and real life reference.
Findings
The paper reveals that, as an independent service point, the SL reference desk serves mostly SL‐related information needs and reference librarians rely heavily on their personal knowledge to answer users' questions. One distinct feature of the SL reference desk is its social nature. It functions both as a place for social gathering and a place for information and reference service.
Practical implications
This study investigates various aspects of SL reference service and introduces the new reference development to a larger audience. Findings from this study will help practitioners who are interested in adopting new technologies in reference work obtain a thorough understanding of SL reference and its value to their respective communities, and hence, design better virtual services for users.
Originality/value
This study is the first study to systematically examine reference activities in SL and present in‐depth views on the nature and practice of SL reference.