Workplace information literacy : cultivation strategies for 'working smarter' in 21st century libraries

This paper presents a hybrid framework of Swedish cultural practices and Australian grounded theory for organizational development and suggests practical strategies for 'working smarter' in 21st Century libraries. Toward that end, reflective evidence-based practices are offered to incrementally build organizational capacity for asking good questions, selecting authoritative sources, evaluating multiple perspectives, organizing emerging insights, and communicating them to inform, educate, and influence. In addition, to ensure the robust information exchange necessary to collective workplace learning, leadership traits are proposed for ensuring inclusive communication, decision making, and planning processes. These findings emerge from action research projects conducted from 2003 to 2008 in two North American libraries.

Accounting regulation for charities : international responses to IFRS adoption

This paper examines charity regulatory systems, including accounting standard setting, across five jurisdictions in varying stages of adoption of International Financial Reporting Standards, and identifies the challenges of this process. Design/methodology/approach Using a regulatory space approach, we rely on publicly available archival evidence from charity regulators and accounting standard setters in five common-law jurisdictions in advanced capitalist economies, all with vibrant charity sectors: United Kingdom, United States of America, Canada, Australia and New Zealand. Findings The study reveals the importance of co-operative interdependence and dialogue between charity regulators and accounting standard setters, indicating that jurisdictions with such inter-relationships will better manage the transition to IFRS. It also highlights the need for those jurisdictions with not-for-profit or charity-specific accounting standards to reconfigure those provisions as IFRSs are adopted. Research limitations/implications The study is limited to five jurisdictions, concentrating specifically on key charity regulators and accounting standard setters. Future research could widen the scope to other jurisdictions, or track changes in the jurisdictions longitudinally. Practical implications We provide a timely international perspective of charity regulation and accounting developments for regulators, accounting standard setters and charities, specifically of regulatory responses to IFRS adoption. Originality/value: The paper contributes fresh insights into the dynamics of charity accounting regulation in an international context by using regulatory space as an organising framework. While accounting regulation literature provides a rich interpretation of regulatory issues within the accounting arena, little attention has been paid to charity accounting regulation.

Systems thinking : an approach for advancing workplace information literacy

As the importance of information literacy has gained increased recognition, so too have academic library professionals intensified their efforts to champion, activate, and advance these capabilities in others. To date, however, little attention has focused on advancing these essential competencies amongst practitioner advocates.This paper helps redress the paucity of professional literature on the topic of workplace information literacy among library professionals.

Private Ancillary Funds (PAFs)

PAFs are trusts to which taxpayers can make tax deductible donations.1 The term private ancillary fund is defined in the taxation legislation and has some similarities with the US private family foundation. This new arrangement allows families, businesses and individuals to create a tax effective closely held charitable trust which was not possible prior to the initiative. The sole purpose of a PAF must be to provide money, property or benefits to funds, authorities or institutions, which are deductible gift recipients (DGRs).

The Australian nonprofit sector legal and accounting almanac 2012

This is the fifth year that The Australian Centre for Philanthropy and Nonprofit Studies has published an Almanac summarising annual developments in the law relevant to Australia's nonprofit sector. The Almanac provides comprehensive summaries of legal cases in Australia and overseas, and changes to relevant legislation in all Australian jurisdictions, during 2012. It also includes articles outlining developments in taxation and charity law, and the regulation of nonprofit organisations. This edition naturally includes extensive discussion of the new national regulator, the Australian Charities and Not-for-profits Commission (ACNC), and the legal arrangements surrounding its establishment. There are also articles on matters of interest arising in New Zealand, the UK, and Canada.

Surgical treatment approaches and reimbursement costs of surgical site infections post hip arthroplasty in Australia : a retrospective analysis

BACKGROUND: The treatment for deep surgical site infection (SSI) following primary total hip arthroplasty (THA) varies internationally and it is at present unclear which treatment approaches are used in Australia. The aim of this study is to identify current treatment approaches in Queensland, Australia, show success rates and quantify the costs of different treatments. METHODS: Data for patients undergoing primary THA and treatment for infection between January 2006 and December 2009 in Queensland hospitals were extracted from routinely used hospital databases. Records were linked with pathology information to confirm positive organisms. Diagnosis and treatment of infection was determined using ICD-10-AM and ACHI codes, respectively. Treatment costs were estimated based on AR-DRG cost accounting codes assigned to each patient hospital episode. RESULTS: A total of n=114 patients with deep surgical site infection were identified. The majority of patients (74%) were first treated with debridement, antibiotics and implant retention (DAIR), which was successful in eradicating the infection in 60.3% of patients with an average cost of $13,187. The remaining first treatments were 1-stage revision, successful in 89.7% with average costs of $27,006, and 2-stage revisions, successful in 92.9% of cases with average costs of $42,772. Multiple treatments following 'failed DAIR' cost on average $29,560, for failed 1-stage revision were $24,357, for failed 2-stage revision were $70,381 and were $23,805 for excision arthroplasty. CONCLUSIONS: As treatment costs in Australia are high primary prevention is important and the economics of competing treatment choices should be carefully considered. These currently vary greatly across international settings.

GrabCutSFM : how 3D information improves unsupervised object segmentation

In this paper, we present an unsupervised graph cut based object segmentation method using 3D information provided by Structure from Motion (SFM), called Grab- CutSFM. Rather than focusing on the segmentation problem using a trained model or human intervention, our approach aims to achieve meaningful segmentation autonomously with direct application to vision based robotics. Generally, object (foreground) and background have certain discriminative geometric information in 3D space. By exploring the 3D information from multiple views, our proposed method can segment potential objects correctly and automatically compared to conventional unsupervised segmentation using only 2D visual cues. Experiments with real video data collected from indoor and outdoor environments verify the proposed approach.

Introducing Masculinity Studies to Information Systems research : the case of Gaydar

I believe that studies of men's gendered experiences of information systems are needed. In order to support this claim, I introduce the area of Masculinity Studies to Information Systems research and, using this, present an exploratory analysis of an internet dating website for gay men – Gaydar. The information system, which forms part of the Gaydar community, is shown to shape, and be shaped by the members as they accept and challenge aspects of it as related to their identities. In doing this, I show how the intertwined processes of information systems development and use contribute to the creation of diverse interpretations of masculinity within a group of men. In sum, my analysis highlights different kinds of men and different versions of masculinity that can sometimes be associated with different experiences of information systems. The implications of this work centre on the need to expand our knowledge of men's gendered experiences with information systems, to reflect upon processes of technology facilitated categorisation and to consider the influences that contribute to the roll out of particular software features along with the underlying rationales for market segmentation in the software and software-based services industries.

Locating packaged software in information systems research

The papers in this issue focus our attention to packaged software as an increasingly important, but still relatively poorly understood phenomena in the information systems research community. The topic is not new: Lucas et al. (1988) wrote a provocative piece focused on the issues with implementing packaged software. A decade later, Carmel (1997) argued that packaged software was both ideally suited for American entrepreneurial activity and rapidly growing. The information systems research community, however, has moved more slowly to engage this change (e.g., Sawyer, 2001). The papers in this special issue represent a significant step in better engaging the issues of packaged software relative to information systems research, and highlighting opportunities for additional relevant research.

Social Media Sites as Online Information Grounds : An exploratory study of the ways in which Information Technology (IT) professionals experience social media

Social media tools are often the result of innovations in Information Technology and developed by IT professionals and innovators. Nevertheless, IT professionals, many of whom are responsible for designing and building social media technologies, have not been investigated on how they themselves use or experience social media for professional purposes. This study will use Information Grounds Theory (Pettigrew, 1998) as a framework to study IT professionals’ experience in using social media for professional purposes. Information grounds facilitates the opportunistic discovery of information within social settings created temporarily at a place where people gather for a specific purpose (e.g., doctors’ waiting rooms, office tea rooms etc.), but the social atmosphere stimulates spontaneous sharing of information (Pettigrew, 1999). This study proposes that social media has the qualities that make it a rich information grounds; people participate from separate “places” in cyberspace in a synchronous manner in real-time, making it almost as dynamic and unplanned as physical information grounds. There is limited research on how social media platforms are perceived as a “place,” (a place to go to, a place to gather, or a place to be seen in) that is comparable to physical spaces. There is also no empirical study on how IT professionals use or “experience” social media. The data for this study is being collected through a study of IT professionals who currently use Twitter. A digital ethnography approach is being taken wherein the researcher uses online observations and “follows” the participants online and observes their behaviours and interactions on social media. Next, a sub-set of participants will be interviewed on their experiences with and within social media and how social media compares with traditional methods of information grounds, information communication, and collaborative environments. An Evolved Grounded Theory (Glaser, 1992) approach will be used to analyse tweets data and interviews and to map the findings against the Information Ground Theory. Findings from this study will provide foundational understanding of IT professionals’ experiences within social media, and can help both professionals and researchers understand this fast-evolving method of communications.

Impact of information on intentions to vaccinate in a potential epidemic : Swine-origin Influenza A (H1N1)

Vaccination campaigns to prevent the spread of epidemics are successful only if the targeted populations subscribe to the recommendations of health authorities. However, because compulsory vaccination is hardly conceivable in modern democracies, governments need to convince their populations through efficient and persuasive information campaigns. In the context of the swine-origin A (H1N1) 2009 pandemic, we use an interactive study among the general public in the South of France, with 175 participants, to explore what type of information can induce change in vaccination intentions at both aggregate and individual levels. We find that individual attitudes to vaccination are based on rational appraisal of the situation, and that it is information of a purely scientific nature that has the only significant positive effect on intention to vaccinate.

Diversifying Information Literacy Research : An Informed Learning Perspective

This article uses the idea of informed learning, an interpretation of information literacy that focuses on people’s information experiences rather than their skills or attributes, to analyse the character of using information to learn in diverse communities and settings, including digital, faith, indigenous and ethnic communities. While researchers of information behaviour or information seeking and use have investi- AU :2 gated people’s information worlds in diverse contexts, this work is still at its earliest stages in the information literacy domain. To date, information literacy research has largely occurred in what might be considered mainstream educational and workplace contexts, with some emerging work in community settings. These have been mostly in academic libraries, schools and government workplaces. What does information literacy look like beyond these environments? How might we understand the experience of effective information use in a range of community settings, from the perspective of empirical research and other sources? The article concludes by commenting on the significance of diversifying the range of information experience contexts,for information literacy research and professional practice.

User expertise in contemporary information systems : conceptualization, measurement and application

The development of user expertise is a strategic imperative for organizations in hyper-competitive markets. This paper conceptualizes opreationalises and validates user expertise in contemporary Information Systems (IS) as a formative, multidimensional index. Such a validated and widely accepted index would facilitate progression of past research on user competence and efficacy of IS to complex contemporary IS, while at the same time providing a benchmark for organizations to track their user expertise. The validation involved three separate studies, including exploratory and confirmatory phases, using data from 244 respondents.

Auditor obligations in an evolving legal landscape

Purpose – The purpose of this paper is to look at auditor obligations to their clients and potentially to third parties such as investors, with a focus on the quality of financial disclosure in an evolving legal framework. Design/methodology/approach – The article outlines and compares established and emerging trends relative to information disclosure and contractual performance in parallel contexts where information asymmetry exists. In particular, this article considers the disclosure regime that has evolved in the insurance industry to address the substantial imbalance in the level of knowledge possessed by the insured in comparison to the prospective insurer. Abductive reasoning is used to identify causal constructs that explain the data pattern from which the theorised potential for judicial revision of the interpretation of “true and fair” in line with “good faith” in legal regulation is derived. Findings – The authors conclude that there is little doubt that a duty of good faith in relation to auditor-company contractual dealings and potentially a broader good faith duty to third parties such as investors in companies may be on the horizon. Originality/value – In the context of stated objectives by organisations such as the International Federation of Accountants to reconcile ethical and technical skills in the wake of the global financial crisis, there is an increased need to rebuild public and investor confidence in the underpinning integrity of financial reporting. This paper offers a perspective on one way to achieve this by recognising the similarities in the information asymmetry relationships in the insurance industry and how the notion of “good faith” in that relationship could be useful in the audit situation.

An examination of tax-deductible donations made by individual Australian taxpayers in 2010-11

Each year, The Australian Centre for Philanthropy and Nonprofit Studies (CPNS) at Queensland University of Technology (QUT) collects and analyses statistics on the amount and extent of tax-deductible donations made and claimed by Australians in their individual income tax returns to deductible gift recipients (DGRs). The information presented below is based on the amount and type of tax-deductible donations made and claimed by Australian individual taxpayers to DGRs for the period 1 July 2010 to 30 June 2011. This information has been extracted mainly from the Australian Taxation Office's (ATO) publication Taxation Statistics 2010-11. The 2010-11 report is the latest report that has been made publicly available. It represents information in tax returns for the 2010-11 year processed by the ATO as at 31 October 2012.