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The efforts of the Technical Standards for Library Automation Committee (TESLA), a division‐wide committee of the Library Information and Technology Association (LITA) of the…
Abstract
The efforts of the Technical Standards for Library Automation Committee (TESLA), a division‐wide committee of the Library Information and Technology Association (LITA) of the American Library Association, is described. The current status and recommended action of suggested technical standards are detailed. Activities leading to a TESLA‐sponsored program at the 1985 annual meeting of ALA are outlined.
Many libraries have been affected by the proliferation and price inflation of serial publications in recent years. Academic libraries have been especially hard‐hit since they are…
Abstract
Many libraries have been affected by the proliferation and price inflation of serial publications in recent years. Academic libraries have been especially hard‐hit since they are trying to cope with increasing subscription prices while facing budget reductions or very small increases. Although requesting additional funds and freezing new subscriptions help as short‐term measures, some libraries have undertaken serials evaluation and cancellation programs as a more permanent solution. Our university library conducted a comprehensive serials review, which is described here. This article explains the justification for the review and describes the methodology used and the problems encountered in canceling serials subscriptions.
Two speakers at Online 95 spoke on the contentious subjects of censorship and other ethical matters on the Internet. Charles Oppenheim, then of the University of Strathclyde…
Abstract
Two speakers at Online 95 spoke on the contentious subjects of censorship and other ethical matters on the Internet. Charles Oppenheim, then of the University of Strathclyde, talked about three problem areas on the Internet that are difficult to police — pornography; copyright and moral rights infringement; and libel and slander. He also cited some examples of each. Michael Dahan of the Hebrew University of Jerusalem, and of the Israel Democracy Institute, then talked about the censorship imposed on the Internet by the secret service in Israel — a country that is understandably more security conscious than many in the West.
The purpose of this paper is to explore the dynamics in the relationship between tax practitioners and their tax clients, to understand how tax practitioners reconcile competing…
Abstract
Purpose
The purpose of this paper is to explore the dynamics in the relationship between tax practitioners and their tax clients, to understand how tax practitioners reconcile competing logics in their tax work.
Design/methodology/approach
This research adopts a qualitative approach in which semi-structured interviews are conducted with 68 tax practitioners across 11 countries, allowing for the examination of an in-depth personal perspective on tax practitioners’ relationships with their clients.
Findings
Using a Bourdieusian frame, I find that long-term client relationships built on trust and shared values, as moderated by risk appetite and cultural markers, can enable tax practitioners to reconcile competing logics in their advisory work.
Practical implications
The research findings presented reflect the way in which tax practitioners navigate, build up and maintain long-term relationships with their clients. The findings are highly relevant for regulators as my research shows that clients share a similar tax risk appetite with their tax advisor, thus this can assist regulators in curbing tax non-compliance and in identifying more tax-aggressive tax practitioners and taxpayers.
Originality/value
Previous studies (Carter and Spence, 2014; Harber and Willows, 2022) have examined the tension between commercial and other professional logics among senior accountants working in Big 4 firms. I extend and deepen this work to tax practitioners, drawing on a substantial corpus of interviews to examine the role of the client relationship in explaining the heterogeneity of the field. These findings add to the understanding of client agency and to the subtleties of professional relationships within the tax domain.
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The parenting styles, or perhaps lack thereof, of Ambridge families is a much-talked about topic among The Archers listeners. This has been brought into keen focus recently with…
Abstract
The parenting styles, or perhaps lack thereof, of Ambridge families is a much-talked about topic among The Archers listeners. This has been brought into keen focus recently with the parental role in, and reaction to, Ed and Emma Grundy's separation, and the intra- and inter-family dynamics of the Archers clans brought about by Peggy Woolley's Ambridge Conservation Trust. This chapter presents an Archers Assembly, based on the Citizens’ Assembly model, to pass judgement on the parenting styles of the matriarchs and family heads of key Ambridge clans. The Archers Assembly crowdsourced (through the Academic Archers Facebook group) considerations on: The Matriarchs, Peggy and Gill Archer; David and Ruth Archer; Pat and Tony Archer; Susan and Neil Carter; Jenny and Brian Aldridge; and Clarrie and Eddy Grundy. The chapter offers the evidence on each set, with a list of ‘for’ and ‘against’ cases, and quotes, from respondents.
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Christian Bluemelhuber, Larry L. Carter and C. Jay Lambe
The purpose of this paper is to broaden the external validity of the “brand alliance” theory, as it is set up by Simonin and Ruth, by analysing transnational brand alliances. It…
Abstract
Purpose
The purpose of this paper is to broaden the external validity of the “brand alliance” theory, as it is set up by Simonin and Ruth, by analysing transnational brand alliances. It aims to discuss the significance of country of origin in this context.
Design/methodology/approach
Based on a broad literature review of the brand alliance and country of origin literature the authors conducted an empirical study that examined consumer attitudes towards cross‐national brand alliances.
Findings
The findings demonstrate the role that the relationship between country of origin fit and brand fit plays in predicting consumer attitude towards cross‐border brand alliances; and that when brand familiarity decreases, the positive influence of country of origin fit on attitudes towards the brand alliance increases, and is greater than that of brand fit.
Research limitations/implications
The degree of importance that consumers place on each product in the brand alliance was not taken into account. Future research could also analyse product categories that have strong country of origin associations (e.g. German beer or French pastries) or that belong to the low involvement category.
Practical implications
An interesting result for managers when they set up a cross‐national brand alliance, as the study demonstrates the importance of brand familiarity and of country of origin fit.
Originality/value
The findings replicate those of Simonin and Ruth, which is a useful result because their findings might be attributed also to cross‐boarder alliances. The study represents a noteworthy extension of previous research by introducing a new variable, the “country of origin fit.”