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Japanese multinational corporations have been establishing subsidiaries and joint ventures in the U.S. in increasing numbers. They have used many of their own managers who bring with them Japanese attitudes and a style of management developed in Japan. When they are transferred to the U.S. they must work with, and often manage, Americans whose culture and work habits are vastly different from what they are used to.

This article aims to explore the concept of amateurism as a form of critique and addition to the concepts of professionalism, professional work and education.

This is a theoretically driven article based upon a review of the historical and sociological literature on amateur–professional relations in various work contexts.

While amateurism is usually conceived pejoratively, the notion of doing something “for the love of it”, even if one is not formally qualified, opens up the possibilities for conceiving new forms of work, worker and sets of working relationships based upon different conceptions of expertise. Drawing upon historical and contemporary studies of the contribution of amateurism to professional work, and exploring the role of digital technologies in enabling amateurs to contribute to forms of professional practice, the article explores some of the challenges posed for work and learning, and suggests some lines of research to be explored.

There has been little to no consideration of amateurism as a positive contribution to considerations of professional work, nor exploration of the expertise and learning of amateurs.

This study aims to investigate the opacity of bank assets because of the International Financial Reporting Standard (IFRS) 9 implementation. It highlights that the Asian-Pacific countries’ banking industries are experiencing economic volatility. In other words, it examines information asymmetries because of the standards requiring a mechanistic treatment. Thus, this focuses on the tragedy of the commons (ToTC) caused by the implementation of the standard.

This research selects a sample of banking firms in the Asia-Pacific region from 2010 to 2021. Furthermore, it examines the impacts of IFRS 9’s implementation on earnings forecasts and share-return conveyances. This research first uses the OLS regression for examining the bank assets’ opacities, which may affect future earnings and information conveyancing. Second, it arranges these opacities, earnings and stock returns with the 2-SLS regression to find the staging associations because of hierarchical relevances.

This study finds that bank assets’ opacity is caused by a standard’s implementation, which is a ToTC, and this study signifies its first occurrence. Simultaneously, it recognises an information asymmetry because of the implemented procedural calculation mandated by the standard. Furthermore, these opacities affect future earnings and information conveyancing that inherited information asymmetries, which have affected them as the second ToTC. Finally, current and future earnings as a consequent impact of asset opacity are recursively associated with stock return conveyancing as the third ToTC.

This study demonstrates hierarchical information about bank asset opacities, starting by recognising and measuring them in financial statements. Then, these recognised and measured asset opacities are associated with current and future earnings, ending on the ordinarily and staged influencing of stock return conveyancing. Moreover, it reveals hierarchical information in the direct-ordinarily and staged associations among bank asset opacities, earnings and return conveyances. Thus, these associations are valid and occur because of the mandates of the standard’s measurement.

The purpose of this paper is to provide a selected bibliography of recent resources on library instruction and information literacy.

The paper introduces and annotates periodical articles, monographs, and exhibition catalogues examining library instruction and information literacy.

The paper provides information about each source, discusses the characteristics of current scholarship, and describes sources that contain unique scholarly contributions and quality reproductions.

The information may be used by librarians and interested parties as a quick reference to literature on library instruction and information literacy.

This paper seeks to make the case for new research into the perceived fairness and impact of executive pay.

The paper reviews the literature regarding executive compensation and corporate performance and examines the evidence that a more egalitarian approach to pay could be justified in terms of long‐term shareholder value.

There would appear to be no evidence to suggest that the growing gap between the pay of executives and that of the average employee generates long‐term enterprise value, and it may even be detrimental to firms, if not the liberal capitalist consensus on which the corporate licence to operate is based.

The paper outlines a new approach to tracking income differentials with corporate performance through the development of a corporate Gini coefficient “league table”.

The proposed research is expected to point towards better practice in executive remuneration, and support the growing momentum for a sustainable and enlightened approach to business, in which the key goal is long‐term enterprise value based on a fair distribution of the rewards of business.

In producing a deeper understanding of the impact of widening income differentials, the paper should be of interest to senior executives in publicly quoted companies as well as press commentators, government officials and academics.

In addition to providing a review of the literature recently published in the librarianship of non‐book materials this survey aims to draw attention to the characteristics, problems and achievements particular to the documentation and handling of non‐book materials (NBM) in many types of libraries. The materials are briefly described and considerations of selection, acquisition, organization, storage and in particular bibliographic control are dealt with in some detail. Other areas of concern to the librarian dealing with media resources, including the organization and training of staff, planning, equipment, exploitation and copyright, are also discussed. The past decade has seen the widespread introduction of NBM into libraries as additional or alternative sources of information. Librarians have been given an opportunity to rethink many basic principles and adapt existing practice to encompass the new materials. The survey reflects the achievements and some of the failures or problems remaining to be solved in this rapidly expanding area of library work.

The presented study aims to identify and classify the value factors that influence the value of football clubs from the stakeholder perspective, while also discussing how these factors can affect the choice of valuation methods. The paper considers how value should be measured from the perspective of stakeholders. Research focuses on clubs embedded deeply in a wide interrelated network of stakeholders.

A mixed research approach was established in order to obtain a more holistic understanding of value creation, value factors and measurement. The research builds on observational study with a mix of retrospective longitudinal study of Polish men's football clubs and interviews with stakeholders, which are then triangulated as part of a critical discussion on valuation methods.

The results show the most significant value factors determined by the stakeholders. The study discusses which performance and value measures should be used to measure value for the stakeholders of football clubs. Intellectual capital methods and asset-based methods should definitely be relied on as part of measuring the performance of football clubs within the stakeholders' network. All findings suggest the use of the multivariate valuation method in accordance with previous research.

The classified key value factors enable the management of football clubs to properly manage stakeholder relationships and address various stakeholders' concerns in a sustainable way. The paper proposes a research process, which may also be implemented in other studies in the non-profit sector and contributes to the literature in the fields of sports management.

The history of the public library is long and rich, and continues to reflect this institution's initial mission: to respond to the needs of an evolving democratic society. From its early days as a subscription service for the middle-class, through its evolution to become an educational site for the lower-classes and new immigrants, the public library has served as a touch-stone for urban industrial society in North America (Lerner, 1998, p. 138; Shera, 1974). Over the past century, public libraries have evolved to respond to the growing needs of the communities they serve and continue to do so with recent advances in technologies (such as DVDs, electronic books, the Internet, etc.), and with a more global outlook on the ways that people seek and share information. Indeed, the public library's constituents today are exceedingly diverse, including children and adults from a broad range of socio-economic, cultural, and educational backgrounds, all of whom seek information for a variety of personal and work-related purposes. The fact that public libraries have been fulfilling patrons' information needs for well over a century is a testament to their enduring success and versatility as information providers, and also points to the overall effectiveness of public librarians as intermediaries in the provision process.

This paper aims to analyze the economic and financial reporting consequences of International Financial Reporting Standards (IFRS) adoption.

Literature review.

The survey of the IFRS adoption literature shows that the implementation of IFRS has been successful in reducing information asymmetry, improving the quality of information for users, enhancing transparency and comparability and positively influencing capital markets. In general, the positive effects of IFRS are associated with firms in strong enforcement regimes that have incentives to comply. The survey find enforcement of IFRS to be a recurring theme throughout the literature reviewed and is therefore an area which requires development.

In particular, there is a need to develop a mechanism for the enforcement of accounting standards internationally. Hence, there is a need for collaboration between the International Accounting Standards Board and regulatory bodies around the world to maximize the effectiveness of international accounting standards.

Given the considerable discussion about mandating IFRS for US firms by the Securities and Exchange Commission, this study’s results are both important and well-timed.