Accounting information systems in a centrally planned economy : the case of the General Company for Pipelines (GCP)

The paper has a twofold purpose. First it highlights the importance of accounting information in the economic development of developing countries, with a particular focus on the nation of Libya. Secondly, using the case of Libya's General Company for Pipelines (GCP), it demonstrates that the use of accounting information to achieve economic development goals is determined to a large extent by the political/ideological setting in which it is generated. The study is based on a literature review and archival research, reinforced by a qualitative case study comprised of interviews, attendance at meetings and a study of internal documents. A study of The General Company for Pipelines (GCP) revealed that frequent politically driven changes in the structure and number of popular congresses and committees severely limited the use of accounting information, relegating it to a formal role. In consequence, accounting information had litle effect on stimulating economic development in Libya. This study focuses on one case study which does limit generalisability. However, it also suggests fruitful research areas considering the historic factors which have determined the accounting role in developing and planned economies. By providing insights about social factors which have determined the use of accounting in a planned economy, this study has implications for similar economies as they move towards a more globalised mode of operations which enhance the role of accounting in meeting economic development needs. If devleoping countries are to harness the potential of accounting aid in the achievement of their development plans, the social and political setting in which accounting has been conducted needs to be understood.

The Committee on Public Information : a transmedia war propaganda campaign

This article summarises a PhD dissertation of the same name. It develops an understanding of how propaganda entered journalism and popular culture in the United States during World War I through an examination of materials created by the Committee on Public Information (CPI). Three CPI divisions were studied: The Division of News, the Four Minute Men, and the Division of Pictorial Publicity. The methodology of archival contextualisation was created, bringing together the methods of close reading, discourse-historical contextualisation, and Piercian semiotics. A summary of relevant literature is interspersed with thematic historical developments that impacted the relationship between propaganda, journalism and popular culture. This review outlines a gap in knowledge about the archival materials as well as the relationship between propaganda, journalism and popular culture from this period. A discussion about how the expectations of persuasion, truth and amusement relate to each other when mediated in culture, using Lotman’s concept of the semiosphere further develops an understanding of propaganda as a cultural system in relation to other cultural systems – in this case, journalism and popular culture. Findings from the study include that the CPI created a transmedia war propaganda campaign, which enabled propaganda to successfully draw entertainment value from popular culture and credibility from journalism in order to influence public opinion.

Archival analysis of enterprise resource planning systems : the current state and future directions

Research on Enterprise Resource Planning (ERP) Systems is becoming a well-established research theme in Information Systems (IS) research. Enterprise Resource Planning Systems, given its unique differentiations with other IS applications, have provided an interesting backdrop to test and re-test some of the key and fundamental concepts in IS. While some researchers have tested well-established concepts of technology acceptance, system usage and system success in the context of ERP Systems, others have researched how new paradigms like cloud computing and social media integrate with ERP Systems. Moreover, ERP Systems provided the context for cross disciplinary research such as knowledge management, project management and business process management research. Almost after two-decades since its inception in IS research, this paper provides a critique of 198 papers published on ERP Systems since 2006-2012. We observe patterns on ES research, provide comparisons to past studies and provide future research directions.

Archival analysis of service desk research: New perspectives on design and delivery

ur analysis of service desk studies shows the extent to which researchers have neglected important aspects of service desk design and delivery. The observations are made through an archival analysis of 58 peer reviewed publications in top tier outlets. Our analysis led to the development of a generic framework which identified three themes in service desk design: (1) user groups, (2) support models, and; (3) technology types And two themes in service desk delivery: (1) direction of delivery, and; (2) executive support level. This paper makes a twofold contribution to service desk research. First, it provides an understanding of service desk functions and the challenges faced by organisations in delivering those functions. Second, it identifies established and emerging areas in the service desk field. This archival analysis is the first attempt to systematically analyse the service desk literature.

Importance of literature profiling: An archival analysis with illustrative examples for IS researchers

The importance of a thorough and systematic literature review has long been recognised across academic domains as critical to the foundation of new knowledge and theory evolution. Driven by an exponentially growing body of knowledge in the IS discipline, there has been a recent influx of guidance on how to conduct a literature review. As literature reviews are emerging as a standalone research method in itself, increasingly these method focused guidelines are of great interest, receiving acceptance at top tier IS publication outlets. Nevertheless, the finer details which offer justification for the selected content, and the effective presentation of supporting data has not been widely discussed in these method papers to date. This paper addresses this gap by exploring the concept of ‘literature profiling’ while arguing that it is a key aspect of a comprehensive literature review. The study establishes the importance of profiling for managing aspects such as quality assurance, transparency and the mitigation of selection bias. And then discusses how profiling can provide a valid basis for data analysis based on the attributes of selected literature. In essence, this study has conducted an archival analysis of literature (predominately from the IS domain) to present its main argument; the value for literature profiling, with supporting exemplary illustrations.

Use of pop-up satellite archival tag technology to study postrelease survival of and habitat use by estuarine and coastal fishes: an application to striped bass (Morone saxatilis)

Pop-up satellite archival tags (PSATs) have been used to study movements, habitat use, and postrelease survival of large pelagic vertebrates, but the size of these tags has historically precluded their use on smaller coastal species. To evaluate a new generation of smaller PSATs for the study of postrelease survival and habitat use of coastal species, we attached Microwave Telemetry, Inc., X-tags to ten striped bass (Morone saxatilis) 94–112 cm total length (TL) caught on J hooks and circle hooks during the winter recreational fishery in Virginia. Tags collected temperature and depth information every five minutes and detached from the fish after 30 days. Nine of the ten tags released on schedule and eight transmitted 30% to 96% (mean 78.6%) of the archived data. Three tags were physically recovered during or after the transmission period, allowing retrieval of all archived data. All eight striped bass whose tags transmitted data survived for 30 days after release, including two fish that were hooked deeply with J hooks. The eight fish spent more than 90% of their time at depths less than 10 m and in temperatures of 6–9°C, demonstrated no significant diel differences in depth or temperature utilization (P>0.05), and exhibited weak periodicities in vertical movements consistent with daily and tidal cycles.

Quantification of drag and lift imposed by pop-up satellite archival tags and estimation of the metabolic cost to cownose rays (Rhinoptera bonasus)

The recent development of the pop-up satellite archival tag (PSAT) has allowed the collection of information on a tagged animal, such as geolocation, pressure (depth), and ambient water temperature. The success of early studies, where PSATs were used on pelagic fishes, has spurred increasing interest in the use of these tags on a large variety of species and age groups. However, some species and age groups may not be suitable candidates for carrying a PSAT because of the relatively large size of the tag and the consequent energy cost to the study animal. We examined potential energetic costs to carrying a tag for the cownose ray (Rhinoptera bonasus). Two forces act on an animal tagged with a PSAT: lift from the PSATs buoyancy and drag as the tag is moved through the water column. In a freshwater flume, a spring scale measured the total force exerted by a PSAT at flume velocities from 0.00 to 0.60 m/s. By measuring the angle of deflection of the PSAT at each velocity, we separated total force into its constituent forces — lift and drag. The power required to carry a PSAT horizontally through the water was then calculated from the drag force and velocity. Using published metabolic rates, we calculated the power for a ray of a given size to swim at a specified velocity (i.e., its swimming power). For each velocity, the power required to carry a PSAT was compared to the swimming power expressed as a percentage, %TAX (Tag Altered eXertion). A %TAX greater than 5% was felt to be energetically significant. Our analysis indicated that a ray larger than 14.8 kg can carry a PSAT without exceeding this criterion. This method of estimating swimming power can be applied to other species and would allow a researcher to decide the suitability of a given study animal for tagging with a PSAT.

Evidence of shark predation and scavenging on fishes equipped with pop-up satellite archival tags

Over the past few years, pop-up satellite archival tags (PSATs) have been used to investigate the behavior, movements, thermal biology, and postrelease mortality of a wide range of large, highly migratory species including bluefin tuna (Block et al., 2001), swordfish (Sedberry and Loefer, 2001), blue marlin (Graves et al., 2002), striped marlin (Domeier and Dewar, 2003), and white sharks (Boustany et al., 2002). PSAT tag technology has improved rapidly, and current tag models are capable of collecting, processing, and storing large amounts of information on light level, temperature, and pressure (depth) for a predetermined length of time before the release of these tags from animals. After release, the tags float to the surface, and transmit the stored data to passing satellites of the Argos system.

Postmodern archival science and contemporary diplomatics New approaches for archival knowledge organization

New information technologies and new forms of documentary production have led archivists to rethink the role of archival science in the so-called information age. Since the late 1980s, the principles, methods and concepts stated by the well-known manuals of the 19th and the 20th centuries have been reconsidered along with their application to the organic sets of document in the 21st century. In this new scenario of reformulation and reinterpretation regarding the perspectives on archival knowledge organization, two trends with different approaches have emerged in North America and Europe: postmodern archival science and contemporary diplomatics, respectively. The first one was introduced by Terry Cook, who proposed a reformulation of the basic concepts and the functional analysis method focusing on the process and context of document creation. The second approach originated in Italy and incorporated all the theoretical and methodological models of classic diplomatics. The studies following this new trend were disseminated by Luciana Duranti and aimed to ensure the production, access and use of the documentation generated in the present times focusing on document typology, as opposed by the postmodern approach. The purpose of this study is to elucidate the connection points and distinct features between the two trends concerning the organization of archival knowledge.

Challenges of Knowledge Representation in Contemporary Archival Science

Since its emergence as a discipline, in the nineteenth century (1889), the theory and practice of Archival Science have focused on the arrangement and description of archival materials as complementary and inseparable nuclear processes that aim to classify, to order, to describe and to give access to records. These processes have their specific goals sharing one in common: the representation of archival knowledge. In the late 1980 a paradigm shift was announced in Archival Science, especially after the appearance of the new forms of document production and information technologies. The discipline was then invited to rethink its theoretical and methodological bases founded in the nineteenth century so it could handle the contemporary archival knowledge production, organization and representation. In this sense, the present paper aims to discuss, under a theoretical perspective, the archival representation, more specifically the archival description facing these changes and proposals, in order to illustrate the challenges faced by Contemporary Archival Science in a new context of production, organization and representation of archival knowledge.

Raw as Archival Still Image Format: A Consideration

Source materials like fine art, over-sized, fragile maps, and delicate artifacts have traditionally been digitally converted through the use of controlled lighting and high resolution scanners and camera backs. In addition the capture of items such as general and special collections bound monographs has recently grown both through consortial efforts like the Internet Archive's Open Content Alliance and locally at the individual institution level. These projects, in turn, have introduced increasingly higher resolution consumer-grade digital single lens reflex cameras or "DSLRs" as a significant part of the general cultural heritage digital conversion workflow. Central to the authors' discussion is the fact that both camera backs and DSLRs commonly share the ability to capture native raw file formats. Because these formats include such advantages as access to an image's raw mosaic sensor data within their architecture, many institutions choose raw for initial capture due to its high bit-level and unprocessed nature. However to date these same raw formats, so important to many at the point of capture, have yet to be considered "archival" within most published still imaging standards, if they are considered at all. Throughout many workflows raw files are deleted and thrown away after more traditionally "archival" uncompressed TIFF or JPEG 2000 files have been derived downstream from their raw source formats [1][2]. As a result, the authors examine the nature of raw anew and consider the basic questions, Should raw files be retained? What might their role be? Might they in fact form a new archival format space? Included in the discussion is a survey of assorted raw file types and their attributes. Also addressed are various sustainability issues as they pertain to archival formats with a special emphasis on both raw's positive and negative characteristics as they apply to archival practices. Current common archival workflows versus possible raw-based ones are investigated as well. These comparisons are noted in the context of each approach's differing levels of usable captured image data, various preservation virtues, and the divergent ideas of strictly fixed renditions versus the potential for improved renditions over time. Special attention is given to the DNG raw format through a detailed inspection of a number of its various structural components and the roles that they play in the format's latest specification. Finally an evaluation is drawn of both proprietary raw formats in general and DNG in particular as possible alternative archival formats for still imaging.

An Inexpensive Alternative to CS Photoshop & Bridge: Archival Master Image Capture and Batch Derivative Creation in Canon Scan Gear & Adobe Photoshop Elements 7

This presentation was made at the Connecticut State Library Service Center, Willimantic, CT, April 14, 2009. It focused on digital capture workflows for both archival and derivative image creation using accepted current standards. Tools used were inexpensive by choice and focused towards the needs of small to mid-sized cultural heritage institutions who wish to begin digital capture in their own facilities.

How I Learned to Stop Worrying and Love the Bits: Archival Motivation in the Digital Age

Why do people become archivists? Historically (and anecdotally) it was a deep love of musty, old records that drew people to the profession. While there have been many other motivating forces that inspired would-be archivists, it is most often that one hears of people seeking jobs in archives for love of “the stuff,” as evidenced in Kate Thiemer’s blog post, Honest tips for wannabe archivists (2012). As a result of the continually advancing presence of digitized and born digital archival collections, the physical nature of archival “stuff” is changing. While there remains the physical imprint of digital information on floppy disks, CDs, DVDs, hard drives, and old computers; the aspects of these physical artifacts might not evoke the same visceral pull to the profession as musty, raspy, paper-based documents. In light of this shift in physical presentation of information, we are faced with the question: how does love of archival “stuff” translate to work in digital archives? What is and/or will be the pull to become a digital archivist? To answer these questions, we will perform a survey-based study where we will invite archivists who work with both traditional and digital archival material to answer questions related to the aspects of their work that inspired or motivated them to join the profession. What motivates people to become archivists? What aspects of digital archives do or can potentially motivate people to seek out a career as an archivist? What, if any, motivational factors for becoming a traditional archivist are the same as those for becoming a digital archivist? What, if any, motivational factors for becoming a traditional archivist are different from those for becoming a digital archivist? By answering these questions, we hope to expand the archival discussion on what it means to be an archivist in the digital age. What compelling intrinsic, evidential, or informational values are present in digital archival content that will draw professionals to the field? Are there other values inherent in digital content that are currently unexplored? In our poster, we will present our discussion of the topic, our survey design, and results we have at the time of the Institute. Thiemer, K. (2012). Honest tips for wannabe archivists. Archivesnext blog. Retrieved from http://www.archivesnext.com/?p=2849

The high-technology company : a historical research and archival guide /

"Prepared under a grant from the National Historical Publications and Records Commission, Grant 87-47"--t.p. verso.