Authority control in a digital repository: Preparing for linked data

pre-printIn an effort to identify an automated means for updating and standardizing metadata within a digital collection, the University of Utah's Marriott Library and Backstage Library Works partnered to develop a service that would replicate the benefits of an automated MARC21 authority control project for digital library metadata. This paper will discuss how the process to update MARC21 bibliographic records was adapted to update data encoded in XML. Future directions for this project will include taking a close look at how it can be used to link URIs with strings of data in order to prepare for a Linked Data environment

Knowledge organization

Since Svenonius analyzed the research base in bibliographic control in 1990, the intervening years have seen major shifts in the focus of information organization in academic libraries. New technologies continue to reshape the nature and content of catalogs, stretch the boundaries of classification research, and provide new alternatives for the organization of information. Research studies have rigorously analyzed the structure of the Anglo- American Cataloguing Rules using entity-relationship modeling and expanded on the bibliographic and authority relationship research to develop new data models (Functional Requirements for Bibliographic Records [FRBR] and Functional Requirements and Numbering of Authority Records [FRANAR]). Applied research into the information organization process has led to the development of cataloguing tools and harvesting ap- plications for bibliographic data collection and automatic record creation. A growing international perspective focused research on multilingual subject access, transliteration problems in surrogate records, and user studies to improve Online Public Access Catalog (OPAC) displays for large retrieval sets resulting from federated searches. The need to organize local and remote electronic resources led to metadata research that developed general and domain-specific metadata schemes. Ongoing research in this area focuses on record structures and architectural models to enable interoperability among the various schemes and differing application platforms. Research in the area of subject access and classification is strong, covering areas such as vocabulary mapping, automatic facet construction and deconstruction for Web resources, development of expert systems for automatic classifica- tion, dynamically altered classificatory structures linked to domain-specific thesauri, crosscultural conceptual structures in classification, identification of semantic relationships for vocabulary mapped to classification systems, and the expanded use of traditional classification systems as switching languages in the global Web environment. Finally, descriptive research into library and information science (LIS) education and curricula for knowl- edge organization continues. All of this research is applicable to knowledge organization in academic and research libraries. This chapter examines this body of research in depth, describes the research methodologies employed, and identifies areas of lacunae in need of further research

The Transitory forms of Lesotho Customs Administration and Tax Revenue Collection Since the Post Independence Era Till the Early 2000s: Strategies, Organizational Structures, Trade Facilitation and Limitations

In a highly competitive global environment customs administration plays a vital role in the growth of international trade and development of the globe by facilitating trade among countries Its role is also essential in expediting the growth of revenue through imports and exports taxation This requires efficient and effective customs systems and procedures that can significantly influence the economic competitiveness of a nation Lesotho being a member of Southern African Customs Union SACU and World Trade Organization WTO has a remarkable history in Customs Administration CA Overtime CA has been a useful strategy of the government for revenue collection and trade facilitation The country has also undergone social economic as well as political transformations which have brought significant changes that affected the revenue base and brought a mismatch between the revenue and expenditure The continuous decline of the customs revenue accompanied by drawbacks in tax collection structures prompted the government to take drastic measures of reforming the then existing structures of customs revenue and tax collection This was also done with a view to improve Lesotho s position in the SACU arrangement This paper then discusses two main aspects first CA structures systems and strategies that have been in place overtime in Lesotho since the last 40 years of independence and beyond secondly CA as a strategy to enhance international trade and tax revenue collection in the country The gist of analysis is on CA and tax revenue collection reforms and their impacts on trade treating former reforms as part one and recent reforms as part tw

Tax practice Management

https://egrove.olemiss.edu/aicpa_guides/1564/thumbnail.jp

Self-organizing distributed digital library supporting audio-video

The StreamOnTheFly network combines peer-to-peer networking and open-archive principles for community radio channels and TV stations in Europe. StreamOnTheFly demonstrates new methods of archive management and personalization technologies for both audio and video. It also provides a collaboration platform for community purposes that suits the flexible activity patterns of these kinds of broadcaster communities

Institute of Historical Research Annual Report 2002-3

The IHR produces a report each year outlining its main activities and achievements. This is the report for academic year 2002-

Surveillance, big data and democracy: lessons for Australia from the US and UK

This article argues that current laws are ill-equipped to deal with the multifaceted threats to individual privacy by governments, corporations and our own need to participate in the information society. Introduction In the era of big data, where people find themselves surveilled in ever more finely granulated aspects of their lives, and where the data profiles built from an accumulation of data gathered about themselves and others are used to predict as well as shape their behaviours, the question of privacy protection arises constantly. In this article we interrogate whether the discourse of privacy is sufficient to address this new paradigm of information flow and control. What we confront in this area is a set of practices concerning the collection, aggregation, sharing, interrogation and uses of data on a scale that crosses private and public boundaries, jurisdictional boundaries, and importantly, the boundaries between reality and simulation. The consequences of these practices are emerging as sometimes useful and sometimes damaging to governments, citizens and commercial organisations. Understanding how to regulate this sphere of activity to address the harms, to create an infrastructure of accountability, and to bring more transparency to the practices mentioned, is a challenge of some complexity. Using privacy frameworks may not provide the solutions or protections that ultimately are being sought. This article is concerned with data gathering and surveillance practices, by business and government, and the implications for individual privacy in the face of widespread collection and use of big data. We will firstly outline the practices around data and the issues that arise from such practices. We then consider how courts in the United Kingdom (‘UK’) and the United States (‘US’) are attempting to frame these issues using current legal frameworks, and finish by considering the Australian context. Notably the discourse around privacy protection differs significantly across these jurisdictions, encompassing elements of constitutional rights and freedoms, specific legislative schemes, data protection, anti-terrorist and criminal laws, tort and equity. This lack of a common understanding of what is or what should be encompassed within privacy makes it a very fragile creature indeed. On the basis of the exploration of these issues, we conclude that current laws are ill-equipped to deal with the multifaceted threats to individual privacy by governments, corporations and our own need to participate in the information society

#Audited: Social Media and Tax Enforcement

With limited resources and a diminished budget, it is not surprising that the Internal Revenue Service would seek new tools to maximize its enforcement efficiency. Automation and technology provide new opportunities for the IRS, and in turn, present new concerns for taxpayers. In December 2018, the IRS signaled its interest in a tool to access publicly available social media profiles of individuals in order to “expedite IRS case resolution for existing compliance cases.” This has important implications for taxpayer privacy. Moreover, the use of social media in tax enforcement may pose a particular harm to an especially vulnerable population: low-income taxpayers. Social science research shows us that the poor are already over-surveilled, and researchers have identified various ways in which algorithmic screening and data mining can result in discrimination. What, then, are the implications of social media mining in the context of tax enforcement, especially given that the IRS already audits the poor at a rate similar to which it audits the highest earning individuals? How can these concerns be reconciled with the need for tax enforcement? This article questions the appropriateness of the IRS further automating its enforcement tactics in ways that may harm already vulnerable individuals, makes proposals to balance the use of any such tactics with respect for taxpayer rights, and considers how tax lawyers should advise their clients in an era of diminishing privacy