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This paper aims to examine how bank stress tests affect bank tax planning.

The study uses US bank stress test bank size thresholds and a regression discontinuity design to investigate the effect of the Dodd-Frank Act and the instituted bank stress tests on bank tax planning. We use different measures of tax planning, including bank-specific measures and measures of tax avoidance, tax aggressiveness, and effective tax planning from recent literature. Our regression discontinuity and difference-in-differences regression analyses include bank and year fixed-effects and lagged bank characteristics to control for potential endogeneity.

This study finds that stress tests have the unintended consequences of intensifying tax planning and increasing tax avoidance. Stress-test banks increase tax avoidance by accelerating charge-offs, net interest, and non-interest expenses. However, this increase in tax planning is not optimally maximized, leading to lower effective tax planning compared to non-stress-test banks. Banks with a substantial increase in tax avoidance under the Dodd–Frank Act tend to increase their risk, investing in high-risk-weight assets and lending in riskier loan categories. These findings are consistent with tax minimization conditions under added regulatory attention and policy uncertainty.

Literature on bank tax planning is limited. Most tax avoidance literature excludes financial institutions such as bank holding companies mainly due to differences in business practices and regulatory frameworks. This study is the first to investigate tax planning behavior among US banks. The current study thus extends the research field by examining the effect of bank transparency regulations, such as bank stress tests, on bank tax planning activities. Our findings have a direct bank policy implication. They show that stress testing has the unintended consequences of increasing tax planning activities and consequently increasing risk-taking on banks with high tax avoidance, which goes against the goals of stress testing regulations.

This paper aims to report the findings of a systematized literature review focusing on participatory research and accessibly in the context of assistive technologies, developed for use within museums by people with sensory impairments or a learning disability. The extent and nature of participatory research that occurs within the creation of technologies to facilitate accessible museum experiences is uncertain, and this is therefore a focus of this paper.

This paper is a systematized literature review and subsequent thematic analysis.

A screening of 294 research papers produced 8 papers for analysis in detail. A thematic analysis identified that the concept of accessibly has nuanced meanings, underpinned by social values; the attractiveness of a technology is important in supporting real-life usability; and that the conceptualization of participation should extend beyond the end users.

The argument is made that increasing the participation of people with sensory impairments and learning disabilities in the research process will benefit the design of technologies that facilitate accessibility for these groups.

An original notion of participation has emerged from this review. It includes the participation and goals of disabled people but has expanded the concept to encompass museum personnel and indeed the physical and social spaces of the museums and heritage sites themselves. This constructs a broad of participation, with different aspects being reflected across the review’s research papers.

The purpose of this paper is to study the relationship between accounting conservatism and executive compensation-performance sensitivity with a view to identify the influence of accounting conservatism on the efficiency of executive compensation contracts.

This study uses multiple regression models based on the approach of Iyengar and Zampelli (2010), Clarkson et al. (2011) and Huang and Kisgen (2013) with the data from all of China’s listed non-financial firms over the period of 10 years to test the relationship between accounting conservatism and the sensitivity of executive compensation-performance.

This study finds a positive association between executive compensation and accounting-based measure of performance. More importantly, it reveals that conservatism has a positive relation with the executive compensation-performance sensitivity after controlling for a number of firm-specific factors and control variables. This study shows that the sensitivity of executive compensation to firm performance is higher for firms with higher accounting conservatism.

This is one of the few studies to examine the relationship between accounting conservatism and executive compensation-performance sensitivity. It provides supportive evidence to the argument that accounting conservatism, being an efficient governance mechanism, can help mitigate information risk and moral risk for agency problems.

The purpose of this paper is to analyze the views and capabilities of librarians for the implementation of Big Data analytics in academic libraries of Pakistan. The study also sets out to check the relationship between the required skills of librarians and the application of Big Data analytics.

A survey was conducted to gather the required data from the targeted audience. The targeted population of the study was Head/In charge library managers of Pakistani university libraries, which were 173 in total. All the respondents (academic librarians) were invited through an e-mail to respond to the survey voluntarily. Out of 173 respondents from higher education commission of Pakistan chartered university libraries, 118 librarians (68.2 percent) completed the survey that was finally considered, and after checking data, recommendation for analysis was made. To analyze the collected data, statistical technique Pearson correlation was applied using statistical package for social science version 25 to know the strength of the mutual correlation of variables.

The findings of the study show a strong correlation between the required competencies and skills of librarians for the implementation of Big Data analytics in academic libraries. In all variables of the study, the correlation was highly significant, except two of the variables, including “concept of Big Data” and “different forms of data.” The study also reveals that most of the respondents were well aware of the concept of Big Data analytics. Moreover, they were using a large amount of data to carry out various library operations, including the acquisition, preservation, curation and analysis of data.

This study is significant in the sense that it fills a substantial gap in the literature regarding the perspective of librarians on Big Data analytics.

Digital literacy has become a widely studied topic for connecting people, participation in government and public affairs. It encourages library professionals to train students and effectively acquire, preserve and disseminate knowledge. Academic libraries involve using digital technology improved the students’ level of digital literacy and technological skills. This paper aims to understand the students’ technological competence in using database resources and searching for online information. In addition, to evaluate the training contents and designated instructors on digital literacy education, the study also focuses on digitally exposed students’ learning behavior, the library management and students’ academic interaction on new technological trends.

This study uses a quantitative method for which primary data were collected from university students using a structured research questionnaire. Through targeted random sampling techniques, 1,500 printed questionnaires were distributed among students, and 1,266 (84.4%) responses were received. The authors applied descriptive statistics to analyze the demographic information of male and female students. The statistical technique Chi-square test (χ²) was applied using SPSS to determine the association between variables. Moreover, Bonferroni correction for the new a value [modified = 0.05/number of possible comparisons/analysis for each question shown in Tables (II-IX)] was also used to avoid a family-wise error.

The results inferred a strong association between students’ technological skill with using digital tools, utilization of database resources and browsing networked information on the Web. The association between universities in terms of recruiting designated instructors on digital literacy education, introducing ICT based curriculum and the association between library management in maintaining a regular training program on digital literacy demonstrated a negative association. Besides, the findings disclosed that student’s digital exposure is not the forcing factor in developing technological competence, but found to be a more encouraging factor. It was also concluded that library technological involvement significantly improves student technology-based learning skills.

The results obtained after the analyzed data may help library management in providing long-term strategy for improving digital literacy education and training for students in the effective utilization of technology for better academic performance and social integration.

The study was based on quantitative methods using a questionnaire. Extensive database coverage and digital literacy skills based on coach input can improve student performance and academic quality.

In the past, the field of public libraries proved to be a neglected area of government in terms of allocating handsome budgets for adequate services and developing infrastructure. The aim of this research is (1) to understand the level of library professionals and associated challenges in the preparation and implementation of the budget in public libraries and (2) to analyze the annual grand and regular library budget allocated to public libraries.

A comprehensive literature search was carried out from work published in the past – the quantitative study based on a structured research questionnaire followed by the five-point Likert scale. The primary data were collected by distributing printed questionnaires among the library professionals serving in the directorate of public libraries and its suboffices. The secondary data “Budget Grand” for seven years (2009–2015) and the regular budget for two years (2015–2016) were collected from seven public libraries, and data on the district population and literacy rate were obtained from the provincial bureau of statistics. The authors used the one-way ANOVA on primary data to determine the average difference between samples and descriptive statistics on secondary data.

Survey results show that budgeting is a useful tool for predicting the future, controlling resources and improving employee performance and departmental levels. The findings disclosed that the annual budget review includes guidelines for implementation without adequate discussion and guidance for overcoming challenges. In addition to increasing print and database resources, currency fluctuations, unfair resource allocation and budgeting processes proved to be a potential obstacle to the execution of the library budget. Moreover, library material usage and regular membership are decreasing compared to literacy rates in each district of the province. It also turned out that the limited resources in a library compared to the population and the insufficient budget for operation, maintenance and other library processes posed another challenge for the administration.

The results, which are based on the primary data of experts and the secondary data on the library budget, can help the directorate of public libraries to push ahead with budgetary reforms and overcome challenges.

This article outlines some basic steps for librarians, publishers and sellers to cope with changes caused by currency fluctuations and falling budget pressures. Given the regional population, literacy gaps and the current state of libraries, the results could also cause the government to expand the public library network across the province.

The study builds upon the qualitative method using a questionnaire and on the secondary data for an in-depth understanding of the whole budgetary process. This comprehensive coverage of the budgeting process provides professionals with useful information in preparing a balanced budget for public libraries.