Using Time-Driven Activity-Based Costing to Support Performance Measurement in Estonian University Libraries: A Case Study for Acquisition Process

Libraries today are included in the general demand for cost transparency and effective cost management. In the current socio-economic situation, it is challenging to cope with the same or reduced resources in managing the same processes and activities, so that the quality of the result would not be affected. The need of library managers to justify their costs to their parent organizations has become particularly important, perhaps even more important than ever in the history. With the data they have traditionally collected, libraries can assess details about the costs of collection building; what they need now are reliable data about the costs of their services and products. However, libraries lack a specific overview of the activities between which their costs are divided. Cost accounting is the simple process of breaking down resources to the activity being carried on and then collating the monetary cost to show the cost of the activity. The time-driven activity-based costing TDABC helps to get a better picture of the acquisition related activities that libraries are actually engaged in and their costs. The purpose of the present paper is to analyse the cost of activities related to acquisition process in Estonian university libraries based on the example of the time-driven activity-based costing (TDABC) method. More specifically, the study concerned both the acquisition process of foreign as well as domestic documents in physical carriers – books, audiovisual documents and printed music documents. Only documents acquired as purchases were added. While analysing the results, it appeared that the difference in time consumed for purchasing a document can be remarkable and it concerns, first and foremost, acquiring foreign documents

What do demand-driven e-lending, e-acquisition and e-cataloguing activities really cost: A case study in Tallinn University of Technology Library

According to C. A. Mandel: „We are all spending money, some of us know how much, fewer of us know what for“ (Mandel 1988, p. 220). For over a several decades, many academic libraries have been purchasing books requested by their patrons or customers. The ease and effectiveness of demand-driven acquisitions definitely helps to optimize acquisitions budget as well. Nowadays university libraries increasingly turn to e-books as an alternative to purchasing multiple copies. Academic libraries have for years been forced to purchase large packages of e-books that are of questionable financial value because so much of the content is not used. The number of content units downloaded from large e-book packages byuniversity patrons is not growing. E-books have several advantages as compared to physical books. Since April 2013, the e-books from ProQuest Ebook Central (more than 800 000) are available via Tallinn University of Technology Library for a selection. They are available almost instantly and usually it is possible to see the content of e-books before making purchase decision. Through this demand-driven acquisition and lending model, the library offers its users a much wider range of titles, while ensuring that more of the titles purchased are used. A lot of studies are conducted to compare print and ebook collections: collection size, expenditure on print books and ebooks, and usage statistics. But only very few cost accounting surveys involving different library activities have been carried out in Estonia (Kont, 2015a; Kont 2015b: Kont 2016) and none have been published in the area of the e-books before ether in Estonia and, based on the information known to the author, elsewhere as well. The purpose of the present paper is to investigate the cost of activities related to purchasing, cataloguing, and lending processes in TTU Library based on the example of the time-driven activity-based costing (TDABC) method. More specifically, the study concerns the individually acquired, catalogued and lent as short-time loans e-books. The aim of the current paper is to find out: 1) How much does it cost to acquire the e-book? 2) How much does it cost to borrow the e-book? 3) How much does it cost to catalog the e-book? The results are interpreted on the basis of directions in the literature, and the author’s opinions based on long-term experience working in Estonian academic libraries. The results of Acquisition and cataloging case studies are compared to printed books studies compiled in the TTU Library in 2012/2013

Profesiniai ir etiniai aspektai studijų ir profesinės praktikos aplinkose: tyrimas Talino sveikatos priežiūros kolegijoje

The exposure of healthcare professionals to (un)ethical situations starts in the educational institution, and the first serious cases occur during internships. The aim of the current study is to investigate the problems and causes (concerning unethical situations) related to students’ perception of ethics in the study and practice environment and to describe the awareness of Tallinn Health Care College’s students of professional ethics and the use of existing support systems in solving unethical problems.The findings indicated the importance of ethical communication and behaviour by all respondents. Empathy, ethical feedback, and confidentiality were perceived to be an integral part of ethical standards within the study and training environment. Respondents pointed out that ethical issues may occur not only between a health care professional and a patient, but also between a health care professional and doctor, supervisor, or teacher. A practical approach to ethical decision-making integrated into professional training has been assessed by all respondents.Sveikatos priežiūros specialistų sąlytis su (ne)etiškomis situacijomis prasideda institucijoje, kurioje studijuojama, o su pirmaisiais sunkiais atvejais susiduriama profesinės praktikos metu. Šio tyrimo tikslas yra ištirti su studentų etikos suvokimu studijų ir praktikos aplinkose susijusias problemas ir jų priežastis (neetiškomis situacijomis). Taip pat siekiama atskleisti Talino sveikatos priežiūros kolegijos studentų informuotumą apie profesinę etiką ir kaip jie naudoja esamas paramos sistemas spręsdami neetiškomis situacijomis kylančias problemas.Rezultatai atskleidė, kad visiems respondentams svarbus etiškas bendravimas ir elgesys. Empatija, etiškas grįžtamasis ryšys ir konfidencialumas suprantami kaip svarbios etikos standartų dedamosios studijų ir praktikos aplinkose. Respondentų teigimu, problemų dėl etikos gali kilti ne tik tarp sveikatos priežiūros specialisto ir paciento, bet ir tarp sveikatos priežiūros specialisto ir gydytojo, vadovo ar dėstytojo. Visi respondentai išskyrė praktinio ir į profesinį mokymą integruoto požiūrio į etinių sprendimų priėmimą svarbą

Tselluloosiahela sidumine protsessiivse tsellobiohüdrolaasi poolt

Väitekirja elektrooniline versioon ei sisalda publikatsiooneTaimsesse biomassi talletatud taastuvat süsinikuvaru on võimalik kasutada biokütuste ja keemiatööstuse toorainena. Kõige suuremal hulgal esindatud polüsahhariid taime rakukestas on tselluloos. Tselluloosiahelad koosnevad omavahel järjestikku liitunud glükoosjääkidest ja tänu ahelate korrapärasele paigutusele esineb tselluloos rakukestas peamiselt kristallilisel kujul. Tööstuslikuks kasutamiseks on esmalt vaja kristalle moodustavad ahelstruktuurid lagundada. Looduses toodavad mikroorganismid selleks erinevaid ensüüme nagu tselluloosi hüdrolüüsi eest vastutavaid tsellulaase. Tselluloosi efektiivseks hüdrolüüsiks leidub tsellulaaside hulgas erineva toimemehhanismiga ensüüme. Kõige rohkem on protsessiivseid tsellulaase. Need ensüümid viivad tselluloosile seostudes läbi mitmeid katalüüsiakte järjest. Tselluloosi lagundajana tuntud mudelorgansim – pehmemädanik seen Trichoderma reesei – toodab kõige rohkem protsessivset tsellulaasi TrCel7A. Minu töö põhifookuses oli TrCel7A katalüütilise tsükli molekulaarsete mehhanismide väljaselgitamine. Töö põhitulemus on TrCel7A aktiivtsentris paikneva aminohappejäägi Trp38 rolli väljaselgitamine ensüümi protsessiivses tsüklis. Näitasime, et Trp38 on oluline tselluloosiahela seondumiseks ensüümi aktiivtsentri tunnelisse. Lisaks kiirendab Trp38 puudumine ensüümi lahkumist tselluloosilt, mistõttu väheneb ka ensüümi protsessiivsus. Veel uurisime, miks vabaneb TrCel7A protsessivses hüdrolüüsis esimese produktina ülekaalukalt glükoos. Leidsime, et see fenomen on vähemalt osaliselt seletatav glükoosijäägi anomeeri spetsiifilise seondumisega ühes seondumiskohas TrCel7A aktiivtsentris. Pakume välja hüpoteesi, et see anomeeri spetsiifiline interaktsioon võib olla oluline ensüümi protsessiivsuse tagamisel. Kokkuvõttes loodan oma uurimistööga anda panuse tselluloosi lagundamise mõistmisele ja seeläbi biomassi rafineerimistehnoloogiate arendamiseleDeposits of carbon in plant biomass has a huge potential to contribute to the worldwide chemical and biofuel production. The major component of plant cell walls is cellulose. In cellulose, glucose residues are joined into long chains, which, in turn, have a regular arrangement and form a crystalline lattice in plant cell walls. For industrial use, it is often essential to degrade polysaccarides into its soluble monomeric compounds. The main biomass degraders in nature are microorganisms who secrete a myriad of different enzymes for deconstruction of biomass. The enzymes secreted to deconstruct cellulose are cellulases. The key enzymes for cellulose deconstruction use processive hydrolytic mechanism. Once associated with cellulose chain, these enzymes perform several consecutive catalytic acts before dissociation. The industrially relevant producers of cellulases are the cellulase hyper-producing strains of soft rot fungus Trichoderma reesei. The key cellulase of T.reesei is a processive cellulase TrCel7A. The primary targets of my research were the molecular mechanisms of the processive catalytic cycle of TrCel7A. In particular, we focused on the role of aromatic amino acid Trp38 at the entrance region of the active site of TrCel7A in processive cycle. Trp38 was found to be important for the cellulose chain feeding into the active site. Additionally, its absence increases the dissotiation of the enzyme from the substrate and, thereby, decreases the processivity. Regarding the acquisition of cellulose chain by TrCel7A, we also found that the binding of glucose residues in the subsite +2 in the active site of the enzyme was anomer-selective. We propose that this anomer-specific interaction with the substrate contributes to the processivity of TrCel7A. I hope that the main findings of my research will contribute to the understanding of the deconstruction mechanisms of cellulose and, thereby, to the development of technologies of biorefinement

Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC): Applicable Methods for University Libraries?

<b>Objective</b> – This article provides an overview of how university libraries research and adapt new cost accounting models, such as “activity-based costing” (ABC) and “time-driven activity-based costing” (TDABC), focusing on the strengths and weaknesses of both methods to determine which of these two is suitable for application in university libraries.<br><b>Methods</b> – This paper reviews and summarizes the literature on cost accounting and costing practices of university libraries. A brief overview of the history of cost accounting, costing, and time and motion studies in libraries is also provided. The ABC and the TDABC method, designed as a revised and easier version of the ABC by Kaplan and Anderson (Kaplan & Anderson 2004) at the beginning of the 21st century, as well as the adoption and adaptation of these methods by university libraries are described, and their strengths and weaknesses, as well as their suitability for university libraries, are analyzed. <br><b>Results</b> – Cost accounting and costing studies in libraries have a long history, the first of these dating back to 1877. The development of cost accounting and time and motion studies can be seen as a natural evolution of techniques which were created to solve management problems. The ABC method is the best-known management accounting innovation of the last 20 years, and is already widely used in university libraries around the world. However, setting up an ABC system can be very costly, and the system needs to be regularly updated, which further increases its costs. The TDABC system can not only be implemented more quickly (and thus more cheaply), but also can be updated more easily than the traditional ABC, which makes the TDABC the more suitable method for university libraries.<br><b>Conclusion</b> – Both methods are suitable for university libraries. However, the ABC method can only be implemented in collaboration with an accounting department. The TDABC method can be tested and implemented by separate departments, and thus can contribute to the provision of better and more effective library services at lower costs. However, the involvement of experts in costing and accounting is recommended