Organizational Frames for Professional Claims: Private Military Corporations and the Rise of the Military Paraprofessional

Corporations, nongovernmental organizations, and other organizational forms are major players in the sodal world. Recently, sociological scholarship on organizations has converged with research on the professions to discuss the ways in which professions are shaped or influenced by different organizational forms. In this article, I borrows from the notion of framing within social movement research to argue that organizational forms frame the bids of aspiring professionals. More specifically, I argue that certain organizational forms-such as that of the modern corporation-can aid would-be professionals in making their claims for professional recognition. Organizations do this, I argue, by providing aspiring professionals with a ready-made setting, rationale, and guarantees that make the newcomers more easily recognizable as professionals to outside audiences. I explore this argument by examining how the corporate form has facilitated private military contractors in their attempts to legitimate and develop this highly controversial new industry. The data are drawn from my interviews with private military contractors, state officials, and other interested parties surrounding private military corporations, as well as from archival data that detail the rise of the private military industry.

Tags in the Catalogue: Insights From a Usability Study of LibraryThing for Libraries

Library of Congress Subject Headings (LCSH), the standard subject language used in library catalogues, are often criticized for their lack of currency, biased language, and atypical syndetic structure. Conversely, folksonomies (or tags), which rely on the natural language of their users, offer a flexibility often lacking in controlled vocabularies and may offer a means of augmenting more rigid controlled vocabularies such as LCSH. Content analysis studies have demonstrated the potential for folksonomies to be used as a means of enhancing subject access to materials, and libraries are beginning to integrate tagging systems into their catalogues. This study examines the utility of tags as a means of enhancing subject access to materials in library online public access catalogues (OPACs) through usability testing with the LibraryThing for Libraries catalogue enhancements. Findings indicate that while they cannot replace LCSH, tags do show promise for aiding information seeking in OPACs. In the context of information systems design, the study revealed that while folksonomies have the potential to enhance subject access to materials, that potential is severely limited by the current inability of catalogue interfaces to support tag-based searches alongside standard catalogue searches.

Response to the Discussion of "The Effect on Financial Reporting Quality of an Exemption From the SEC Reporting Requirements for Foreign Private Issuers"

We appreciate the thorough discussion provided by Professor Yuan Ding. His comments raise legitimate issues. In this response, we offer clarifications and suggest avenues for future research. Our response follows the structure of the discussant’s paper and elaborates on each point separately.

The Effect on Financial Reporting Quality of an Exemption From the SEC Reporting Requirements for Foreign Private Issuers

We test for differences in financial reporting quality between companies that are required to file periodically with the SEC and those that are exempted from filing reports with the SEC under Rule 12g3-2(b). We examine three earnings quality measures: conservatism, abnormal accruals, and the predictability of earnings. Our results, for all three measures, show different financial reporting quality for companies that file with the SEC than for companies exempt from filing requirements. This paper provides empirical evidence of a link between filing with the SEC and financial reporting quality for foreign firms.

Quality evaluation of tandem mass spectral libraries

Tandem mass spectral libraries are gaining more and more importance for the identification of unknowns in different fields of research, including metabolomics, forensics, toxicology, and environmental analysis. Particularly, the recent invention of reliable, robust, and transferable libraries has increased the general acceptance of these tools. Herein, we report on results obtained from thorough evaluation of the match reliabilities of two tandem mass spectral libraries: the MSforID library established by the Oberacher group in Innsbruck and the Weinmann library established by the Weinmann group in Freiburg. Three different experiments were performed: (1) Spectra of the libraries were searched against their corresponding library after excluding either this single compound-specific spectrum or all compound-specific spectra prior to searching; (2) the libraries were searched against each other using either library as reference set or sample set; (3) spectra acquired on different mass spectrometric instruments were matched to both libraries. Almost 13,000 tandem mass spectra were included in this study. The MSforID search algorithm was used for spectral matching. Statistical evaluation of the library search results revealed that principally both libraries enable the sensitive and specific identification of compounds. Due to higher mass accuracy of the QqTOF compared with the QTrap instrument, matches to the MSforID library were more reliable when comparing spectra with both libraries. Furthermore, only the MSforID library was shown to be efficiently transferable to different kinds of tandem mass spectrometers, including "tandem-in-time" instruments; this is due to the coverage of a large range of different collision energy settings-including the very low range-which is an outstanding characteristics of the MSforID library.