The value added statement: bastion of social reporting or dinosaur of financial reporting?

South Africa is at present experiencing the highest incidence of publication of the value added statement reported anywhere in the world to date. In addition research investigating the predictive ability of value added information has been conducted in the USA since 1990, even though the value added statement has not been published there. The research reported in this paper sets out to establish whether the value added statement is a disclosure worth considering by companies around the world, by investigating the South African experience with the value added statement. The social accounting theories of organisational legitimacy and political costs were found to be best suited to explain why the value added statement is published. Surveys among the companies publishing the value added statement indicated that management had the employees in mind when they published this information. However, a survey among users has indicated that very little use has been made of the value added statement. The main reason for this seems to be that the unregulated nature of the value added statement allows for inconsistencies in disclosures, which eventually caused users to suspect bias in the reports. The USA evidence that the information has additional predictive power is not confirmed by a South African study, and is complicated by the limited additional information contained in the value added statement. The South African experience with the value added statement does not make a convincing case for publication. Rather, it highlights the need for unbiased and verified social disclosures that will be useful to all the stakeholders of the company. In addition, it has implications for other voluntary social and environmental disclosures

Added value in publishing: I don’t think those words mean what you think they mean

Neither the incumbent subscription publishers, nor their current library customers, appear to believe that the value added by publishers justifies the current costs. Cameron Neylon argues that $1000 per paper is a reasonable lower level cost, and a good place to start an honest conversation with publishers

Distributed storage manager system for synchronized and scalable AV services across networks

This article has been made available through the Brunel Open Access Publishing Fund - Copyright @ 2011 Hindawi Publishing CorporationThis paper provides an innovative solution, namely, the distributed storage manager that opens a new path for highly interactive and personalized services. The distributed storage manager provides an enhancement to the MHP storage management functionality acting as a value added middleware distributed across the network. The distributed storage manager system provides multiple protocol support for initializing and downloading both streamed and file-based content and provides optimum control mechanisms to organize the storing and retrieval of content that are remained accessible to other multiple heterogeneous devices

Value Added Services: Publishing Continuum at the University of Nebraska–Lincoln

During its 3 years of operations, the institutional repository at the University of Nebraska–Lincoln has gathered and posted over 19,000 documents, which, together with its hosted ETD collection, make it the country’s 3rd largest IR. Usage records also indicate it is one of the busiest, as well, furnishing almost 120,000 downloads during the most recent month (October 2008). The IR has also become the cornerstone for a bundle of electronic publishing services developed and provided by the UNL Libraries. Indeed, these services may be seen as the enablers or preconditions of the IR’s successful track record. To facilitate and accelerate faculty uptake and participation in the IR, services are provided to supplement the “traditional” self-archiving model. We call it our “Do It For Me” model, and the terms are basically: send us your publications list, and we will do the rest. The IR staff does article collection, permissions clearing, scanning, preparation of author versions (including typesetting and proofing), and ultimately mediated deposit. More than 90% of the faculty articles in the IR have been acquired via this model. Mediated deposit also allows for greater consistency in metadata, file sizes and data integrity, quality control, and copyright/permissions compliance. We also seek and solicit previously unpublished works—of any length—to be issued as original publications. Works that demonstrate strong demand in electronic form, where eligible, can be re-purposed as on-demand printed works, available for sale through a 3rd-party vendor. The IR also promotes itself as an archival hosting service for document collections, periodical series, and conference proceedings. Finally, there are services that provide a “running re-sale” to stimulate interest and increase satisfaction among depositors. Our IR provides regular monthly usage reports and usage analysis to depositors; and this has proved immensely useful in increasing submissions from authors and co-authors, who are impressed with the numbers of downloads their articles receive. In order to maintain the relatively high levels of usage (the current average is over 7 downloads per month per article), the IR practices search engine optimization—by creating full and search-term-laden abstracts and by placing links on appropriate external websites. The presentation discusses best practices for content recruitment and document preparation, policies and implementation, staffing requirements, and software customization and design. Finally, the program considers the central role of the library’s IR in an overall campus strategy for scholarly communication and publication

Can libraries be intermediates for the acquisition, production and presentation of scholarly information?

Visions of a dynamic electronic publishing environment as added value to electronic library portals

The Distribution Function: at the Heart of managing Cultural-Product Industries

Cultural industries (music, publishing, movies, television) faced similar trends in recent years : growing importance of distribution, raising costs in promotion, concentrating demand on fewer products, restructuring value added chain. Internet was considered, at a given time, as a lever to promote diversity and to support an expanding creation ; on a contrary, its development contributed to increase concentration and give more importance to prescription and distribution portals. Our communication aims at analyzing precisely the role of distributors in the chain value of cultural industries : aggregating demand, prescribing cultural goods to consumers, contractor for producers. We study distribution comparing more specifically three models of cultural industries : book publishing, movie theaters and television. These models provide with a conceptual framework considering distribution as a network structure. They help to report trends at stake in cultural industries : mass distribution and dematerialization, transforming business models...distribution

Innovation and Organisation in the UK magazine print publishing industry: a survey

This paper examines innovation within the UK magazine publishing industry. We find that publishers are able to engage with niche interest groups in order to supply a high value-added product. The paper attempts define the characteristics of the industry and to examine the drivers of innovation through a survey and an exploratory approach to data analysis. We suggest that the frequently employed simple output measures of innovation do not adequately capture the innovation process in this industry or the range of activities carried out by firms. We find that groups of firms engage different patterns of innovative behaviour depending on the drivers of innovation. Firms that are more responsive to consumer trends are more likely to engage in a wider range of associated activities in order to add value from their consumer knowledge

THE IMPACT OF CULTURAL-CREATIVE INDUSTRIES ON THE ECONOMIC GROWTH - A QUANTITATIVE APPROACH

Culture is a powerful tool to communicate values and to promote objectives of public interest that are broader than wealth creation. The economy of culture entails both cultural and creative sectors. It has to be noted that, along with the development of the information and communication technology (ICT) sector, the contribution of culture to the economy has gradually been acknowledged, in particular with the development of the cultural industries. One way of measuring the economy of culture focuses on the value added to the economy. Also, we present several statistical indicators that quantify the dimension of the cultural-creative field, and identify an econometrical multiple model that reveals the relationship between some of them. In the article it is applied the analysis of variance method in order to identify the existence of significant differences between geographical and between linguistic-cultural European regions, according to the values of some of the statistical indicators.economy of culture, cultural-creative sector, value-added, cultural employment, cultural consumption expenditure, households' cultural expenditure, publishing turnover in manufacturing

PENGARUH MARKET VALUE ADDED, ECONOMIC VALUE ADDED DAN EARNING PER SHARE TERHADAP HARGA SAHAM PADA INDEKS SAHAM LQ45 YANG LISTING DI BEI PERIODE 2006-2010

ABSTRAC Ahmad Prayoga Bhakti, 2012. The influences of Market Value Added (MVA), Economic Value Added (EVA), and Earning per Share (EPS) to Stock Price. Advisors team : Dra. Umi Mardiyati, M.Si., Agung Dharmawan Buchdadi, ST, MM. Stock Price is one of indicator firm’s performance and investor’s information in investment decision. Firm’s performance depend on Internal and external factors of company. This research use EVA as a proxy to describe internal performance and MVA as a proxy to describe external performance of company. Along with EPS as a proxy describing investor’s concern to making decision. The purpose of this research is to understanding how market value added, economic value added, and earning per share influence stock price. This research use listed company which categorized in LQ 45 on Indonesia Stock Exchange as a population. With purposive sampling technique focused on 16 listed Companies that consistence in publishing financial annual report during 2006 – 2010 period. Result and statistical analysis shows as follows : (1) MVA has positive and significant result to stock price, (2) EVA has negative and significant result to stock price, (3) EPS has positive and significant result to stock price, (4) based on simultaneous statistical test, show MVA, EVA, and EPS has significant result to stock price. Key words : stock price, economic value added, market value added, earning per share