Creative accounting: Nature, incidence and ethical issues

This paper explores the nature and incidence of creative accounting practiceswithin the context of ethical considerations.It explores several definitionsof creative accounting and the potential and the range of reasons for acompany's directors to engage in creative accounting. Later the paperconsiders the various ways in which creative accounting can be undertaken andsummarizes some empirical research on the nature and incidence of creativeaccounting. The ethical dimension of creative accounting is discussed, drawingevidence from several empirical studies. The paper concludes with the analysisof possible solutions for the creative accounting problem.

Standards and specifications to manage accessibility issues in e-learning

Standards and specifícations to manage accessibility issues in e-learning

Informe del seminari Library and Information Science Education in Europe: "Issues in joint curriculum development and Bologna perspectives" (Copenhaguen, Dinamarca, 11-12 d'agost de 2005)

Els dies 11 i 12 d'agost va tenir lloc a Copenhaguen, Dinamarca, el seminari de treball Library and Information Science Education in Europe: ¿Issues in joint curriculum development and Bologna perspectives¿. Aquest seminari, que va estar coordinat per la Royal School of Library and Information Science de Dinamarca, amb la col·laboració de l'European Association for Library and Information Education and Research (EUCLID), es va organitzar en el marc d'un projecte europeu subvencionat pel programa Sòcrates. La Facultat de Biblioteconomia i Documentació de la Universitat de Barcelona, present entre 2001 i 2005 en la Junta de Govern de l'EUCLID, va participar-hi com a soci del projecte. L'objectiu del seminari era aplegar una cinquantena d'experts europeus de l'àrea de Biblioteconomia i Documentació ¿tots ells professors d'escoles i de facultats d'universitats europees¿ per discutir qüestions relacionades amb els plans d'estudis dels ensenyaments des de la perspectiva del procés de Bolonya. El seminari consistí en dues conferències i en les reunions de treball de dotze grups formats per experts que examinaren dotze grans temes ¿prèviament acordats pels organitzadors de l'esdeveniment¿ relacionats amb els plans d'estudis d'aquells ensenyaments.

Copyright issues related to the implementation of Open Access policies

The presentation provides an overview of the copyright issues related to the implementation of Open Access policies. It focuses on the need to obtain permission to reproduce and disseminate a copy of any published paper taking into account any copyright transfer signed by authors. This permission is needed to implement Green Open Access policies through repositories. Moreover it explores the use of open content licenses in repositories and journals to move to the Gold Open Access model that offers not only free access to full text but full reuse of contributions.

Marketing education, distance learning and hypermedia : teaching 'current issues in marketing' in a virtual campus

This article reports on a project at the Universitat Oberta de Catalunya (UOC: The Open University of Catalonia, Barcelona) to develop an innovative package of hypermedia-based learning materials for a new course entitled 'Current Issues in Marketing'. The UOC is a distance university entirely based on a virtual campus. The learning materials project was undertaken in order to benefit from the advantages which new communication technologies offer to the teaching of marketing in distance education. The article reviews the main issues involved in incorporating new technologies in learning materials, the development of the learning materials, and their functioning within the hypermedia based virtual campus of the UOC. An empirical study is then carried out in order to evaluate the attitudes of students to the project. Finally, suggestions for improving similar projects in the future are put forward.

Temporal issues in e-learning research: A literature review

Peer-reviewed

FOSS issues in technology transfers from the University to the Industry

FOSS has always been particularly welcome in Universities. Its spirit corresponds generally with the academic state of mind, and royalty-free technologies are particularly appreciated where money is usually lacking.But at the opposite side of the spectrum, the universities¿ TTO¿s (Technology Transfer Officers) are supposed to ¿valorize¿ the production of research departments and to enable profit making cooperations with the industry. How should FOSS licensing be tackled in such context?

Legal Issues for FOSS-based Supply Chain Management ¿ Black Duck Software

Open source is typically outside of normal commercial software procurement processes.The Challenges.Increasingly diverse and distributed set of development resources.Little/no visibility into the origins of the software.Supply Chain Comparison: Hardware vs Software.Open source has revolutionized the mobile and device landscape, other industries will follow.Supply chain management techniques from hardware are useful for managing software.SPDX A standard format for communicating a software Bill of Materials across the supply chain.Effective management and control requires training, tools, processes and standards.

Legal issues in promoting FOSS in R+D projects - Policy, Organisation and Management

Creating and using FLOSS in R+D projects raises several legal issues, which need to be managed as soon as possible - preferably during the project planning stage. Challenges in the areas of project structure and policy, licenses and licensing, exploitation strategies, community management, and FLOSS-friendliness in general all have their legal aspects, which are commented here. Some recommendations are made for assisting in the use of FLOSS in R+D projects, especially in multiple party consortiums.