Digital Commons Network^™

Roger Cpa Review Questions, Roger Philipp

The Contemporary Tax Journal

No abstract provided.

The Contemporary Tax Journal Volume 10, No. 2 – Summer 2021

The Contemporary Tax Journal

No abstract provided.

Book Review: Rebellion, Rascals, And Revenue: Tax Follies And Wisdom Through The Ages, Rachana Khandelwal

The Contemporary Tax Journal

No abstract provided.

Restoring Tax Fairness For States And Localities Act, Section 4 H.R. 5377 (116th Congress), Hana Kwong, Tam Nguyen, Mst Students Bus 223a Spring 2021

The Contemporary Tax Journal

No abstract provided.

S. 844 (117th Congress) - Personal Health Investment Today (Phit) Act Of 2021, Neha Nanda, Karla Rees

The Contemporary Tax Journal

No abstract provided.

Spartan Daily, August 25, 2021, San Jose State University, School Of Journalism And Mass Communications

Spartan Daily, 2021

Volume 157, Issue 3

Suggestions For Pandemic State Tax Policy Endurance, Annette Nellen

The Contemporary Tax Journal

No abstract provided.

Librarian Behaviors, Students’ Personality And Academic Performance: A Case Of Public Libraries, Shahbaz Sharif Mr., Khurshed Iqbal Dr., Muhammad Asif Munir Mr., Kashif Saeed Dr., Sadaqat Ali Dr.

Library Philosophy and Practice (e-journal)

While technology has enabled academic libraries to go digital, it requires a librarian with great knowledge and real-world experience to perform the job well. To address this issue, a librarian equipped with skills for digitization and digitalization is key. Academic libraries have always used digitalization to encourage librarian behaviors. This research examines the effects of negative/positive librarian behavior patterns on student personality and academic performance immediately. The project is an endeavor to better understand how teachers' actions impact their students' performance and personality. The present study acknowledges the library education dynamics and the way that student performance and personality are …

Establishing Prison Libraries In Tanzania: Prospects And Challenges, Valeria Kyumana Dr

Library Philosophy and Practice (e-journal)

Despite the educational support role that libraries can play to prisoners in Tanzania as inmates can pursue long distance education and other formal or informal education, no prison in the country has yet to establish a library. This study, therefore, sets out to understand prospects of and challenges to establishing a prison library in Tanzania’s prisons taking two Dar es salaam-based central prisons dubbed X and Y as twin case studies. The study used an explorative qualitative research design to achieve its objectives. Data was collected from purposively and conveniently selected sample of using questionnaires, focus group discussions and in-depth …

Spartan Daily, August 24, 2021, San Jose State University, School Of Journalism And Mass Communications

Spartan Daily, 2021

Volume 157, Issue 2

Spartan Daily, August 19, 2021, San Jose State University, School Of Journalism And Mass Communications

Spartan Daily, 2021

Volume 157, Issue 1

Service Quality Gaps And Challenges In The Academic Libraries In Kenya, Paul Mbua, Dennis N. Ocholla, Janneke Mostert

Library Philosophy and Practice (e-journal)

Abstract

The subject of service quality has been widely researched in various sectors and the academic libraries are no exception. University libraries in Africa, in Kenya in particular, are therefore required to re-examine and justify their very existence within the academic institutions. This study seeks to establish the level of service quality in Kenyan academic libraries by analysing, evaluating and assessing the level of service quality in the academic libraries. Applying the Gap model suggests there are gaps/shortfalls within the service delivery process thus resulting to users’ dissatisfaction. Descriptive survey research method is employed; and guided by the study’s research …

An Analysis Of Common Subjects Between Information Literacy And Critical Thinking Papers Indexed In Web Of Science Database, Mozhdeh Salajegheh, Mahdieh Hossein Rezaei, Anahita Tashk

Library Philosophy and Practice (e-journal)

Objective: This study aimed to analyze common subjects between information literacy and critical thinking papers indexed in the Web of Science Database from 1983 to 2019.

Methods: The present study was conducted using a quantitative approach and scientometric indicators. The data in this study were extracted from 160 scholarly articles in the Web of Science citation database.

Results: A subject analysis of keywords used in the published articles showed that most keywords were the subject areas related to educational research, computer, librarianship, and information science. Furthermore, the highest number of published documents covered subject areas such as computer science and …

Academic Libraries Support E-Learning And Lifelong Learning: A Case Study, Sivankalai S

Library Philosophy and Practice (e-journal)

E-learning has proven to be the best method for corporations, primarily when MNCs conduct training programmes for their workforce worldwide. In e-learning, a teacher no longer directs students; instead, a step-by-step guide has replaced the teacher. The idea of web 2.0, life-long learning, open education, and social constructivism is often linked with this term. Librarians can benefit from e-learning as well as students and researchers. Staff training through additional online programmes assists employees in learning the latest ideas, handling new challenges, and meeting reader demands. E-learning is becoming more and more popular each year at universities across Canada. E-learning is …

Problem-Based Learning And Thinking Style Impact On Information Literacy Skill Improvement Among Islamic Education Department Students, A Gani, Siti Zulaikhah, Kamran Asat Irsyady, Ferry Muhammadsyah Siregar

Library Philosophy and Practice (e-journal)

The information literacy skill in Islamic Education is very important for students to achieve learning goals. Therefore, this research aims to analyze the impact of the problem-based learning model’s implementation and thinking styles on information literacy skill improvement among Islamic Education Department students. This is a quasi research with data collected through test instruments as well as questionnaires, and then analyzed descriptively and inferentially. Furthermore, the data processing results of information literacy skills and thinking styles were based on the SPSS v.25 programs using two-way analysis of variance with different cells. Based on the analysis of the differences in two …

Fostering Open Access Through Online Academic Publishing: The Role Of Academic Libraries In Nigeria, Peter Olubunmi Olubiyo, Victoria Yemi Fagbemi (Mrs)

Library Philosophy and Practice (e-journal)

The paper explore the meaning of open access and online academic publishing. In teaching and learning, open access provide wide range barrier free information to teacher and learner. The paper discussed the various open access journals, online academic publishing and prominent open access publishers. It explained the roles of open access through online academic publishing and the roles of academic libraries in promoting open access. The paper recommended among others that academic library resources should be digitized to allow for open accesses and faculty should publish online in the digital age for open access.

Issues Related To Use And Acceptance Of Teachers Regarding Institutional Repositories, Susmita Das, Mukut Sarmah

Library Philosophy and Practice (e-journal)

The Institutional Repository (IR) provides access to a vast collection of digital documents created and published by academic organisations. Institutional Repository (IR) services are provided to clients by major R& D institutions and a few academic institutes in India. Top scientists and researchers may use this institutional repository (IR) technology to submit their work, making it easier for the intended audience to obtain research papers in digital form. Institutional repositories (IRs) having gotten a lot of interest from academics from many fields and all around the world. They may have improved the public's perception of academics and related institutions by …

The Element Of Uncertainty In Information Seeking, Dr. Muhammad Tufail Khan

Library Philosophy and Practice (e-journal)

Information is the basic need of every society. Accurate and reliable information plays an important role in the development of society; however, misinformation or unreliable information leads towards misguidance/destruction of society. Also, misinformation generates uncertainty among society members. So, each member of the society must identify the level of uncertainty to accept or reject the information. Although less uncertainty in information may lead information seekers towards decision making. This research paper explores uncertainty, elements of uncertainty, and levels of uncertainty during information seeking by reviewing the relevant literature. Also, make suggestions for information seekers' guidance on how to meet their …

Information Needs And Information Seeking Behaviour Of Secondary School Teachers In Umunze, Anambra State, Godgive Chinenye Okoli, Franklyn Chibuike Azubuike Cln

Library Philosophy and Practice (e-journal)

This study was designed to investigate the information needs and information seeking behaviour of Secondary School Teachers in Umunze, Anambra State. Five (5) research questions were formulated to guide the study. In conducting this research, the researcher used descriptive survey design which was considered most appropriate for the study. The study was conducted in Anambra State with a population of ninety-two (92) teachers in three selected secondary schools. The instrument used for data collection was the questionnaire. The validity of the research instrument was established by three experts. The questionnaire contains 48 items from cluster 1-5. A total of 92 …

Availability And Use Of Reference Source As Correlates Of Promotion Of Reading Culture Among Secondary Students In Oyo State, Nigeria, Monsuru Quadri

Library Philosophy and Practice (e-journal)

This study sought to establish the availability and use of reference source as correlates of promotion of reading culture among secondary students in Oyo state, Nigeria. Reading habit enhances the academic performance of students. Therefore, students should be encouraged to inculcate in them the reading habit by providing enabling environment and infrastructures that will stimulate students to read. The study recommended that the school authorities should employ qualified school librarians to be in charge of the school libraries. Government should equip the existing school libraries with good, up-to-date, and sufficient library resources that are rich in quality, quantity and that …

Productivity Trends And Pattern Of Scientific Collaboration Of Bibliometric Research: An Exploratory Analysis, Sk Sofik, Ziaur Rahman Dr, Sabahat Nausheen Dr

Library Philosophy and Practice (e-journal)

Bibliometrics is an emerging thrust area of research and has become a standard tool of science policy and research management in the last decades and attracted much attention because of the substantial expansion of literature. This study aims to systematically review the worldwide productivity trends, the pattern of scientific collaboration, and research outputs of Bibliometrics research from Web of Science (WoS) web database, Science Citation Index Expanded (SCI-E). A bibliographic database of scientific papers published by authors affiliated worldwide, and containing the keywords “Bibliometric(s)” or “Scientometric(s)” or “Informetric(s)” or “Altmetric(s)” was built. A corpus of 9,630 publications was obtained and …

Use Of Information And Communication Technology As Correlates Of Service Delivery By Library Personnel In Ekiti State Universities, Nigeria, Jemilat Yusuf, Joseph Kehinde Fasae

Library Philosophy and Practice (e-journal)

The study aims to examine the nexus between ICT use and service delivery in the Universities, in Ekiti State, Nigeria. The descriptive survey research design was used for the study. The population consists of one hundred and fifteen (115) Library personnel in the three universities in Ekiti State. The library personnel were all selected using the total enumeration technique due to the small size of the population. A self-structured questionnaire was the research instrument and data collected were analysed using percentages and mean. Finding shows that the ICT facilities used for service delivery in university libraries are photocopier, printer, computer, …

Revision And Quality Analysis Of Library And Information Science Concepts In Wikipedia, Chaitali Ghosh, Prof. Udayan Bhattacharya

Library Philosophy and Practice (e-journal)

Wikipedia is public encyclopedia contains articles on different subjects and different topics. The objective of the study is to evaluate the standard and status of revision of the library related articles. History page of Wikipedia article contains statistics of page from where the status and standard of the page has been derived. It has been concluded that Wikipedia covers 67 concepts of DDC 23^rd edition arrived in 020 class (Library and Information Science Class). The content of Library and Information Science (LIS) related articles in Wikipedia was not enough informative as per Wikiproject. The concepts related to information science …

A Study Of Information Literacy Competency Among Undergraduate Students At Mzumbe University In Morogoro Municipality, Tanzania, Andrew Malekani, Sifuni Mhomisoli Ms

Library Philosophy and Practice (e-journal)

A study was undertaken to examine undergraduate students’ skills in Information literacy among at Mzumbe University in Morogoro Municipality, Tanzania. The objective of this study was to investigate the information literacy levels among undergraduate students. Specifically, the study sought to find out how undergraduate students identify their information needs, to examine how undergraduate students evaluate the retrieved information and to find out how undergraduate students cite and reference information sources. The study used a mixed method approach design using cross-sectional and case study. The study distributed 210 questionnaires to undergraduate students using stratified sampling followed by systematic random sampling to …

A Bibliometric Analysis Of Research Output, Citation Analysis, Author Productivity, Collaborations, And Institutions Of Repute In Smartphone Health Applications (Sphealth Apps)., Dwight Figueiredo, Milind Chunkhare

Library Philosophy and Practice (e-journal)

Due to rapid smartphone health application growth and usage, we analyzed literature published in the field of spHealth Apps. SciVerse Scopus was used as the database of choice for this study. Research productivity, collaborations, citation analysis, authors and institutions were presented using well established bibliometric indicators.

During the study period (2000-20), 4546 documents were published in total. The average count of documents per year was 227. English was the language predominantly used in the retrieved documents (97%). The h- index of the retrieved documents was 137. Author submission of keywords used in documents pertaining to sp- Health Apps included human, …

Librarians As Academics In Nigerian Universities: Revisiting The Quest For Justification And Matters Arising, Goodluck Ifijeh, Felicia Yusuf Dr, Sola Owolabi

Library Philosophy and Practice (e-journal)

The quest for librarians to be given their rightful place as academics in Nigerian Universities prompted this paper. From a comparative viewpoint, the need for librarians to enjoy the same rights and privileges as lecturers was highlighted. The paper provided ample justifications for granting librarians academic status in Nigerian Universities. It also discussed matters arising from the implementation of the National Universities Commission’s directive on the academic status of librarians. The paper proposed the systematic implementation of PhD Qualification for librarians, review of librarians’ cadres vis-à-vis those of lecturers and the need for the Librarians’ Registration Council of Nigeria (LRCN) …

Knowledge Sharing Among Staffs For Elderly And People With Disabilities Service At National Library Of The Republic Of Indonesia, Nisrina Fairus Widiasmara, Kiki Fauziah

Library Philosophy and Practice (e-journal)

This study discusses the knowledge sharing activities among the library staffs for Elderly and Disability Service at National Library in Indonesia. The aim of this research is to obtain an overview of knowledge sharing activities conducted by the library staffs for Elderly and Disability Service using seven aspects of knowledge sharing. The research approach used is qualitative with case study method. The data collection method includes observation, interview, and document analysis. The results of the study indicate that there are no substantial differences in some aspects of knowledge sharing between the library staffs who do not have special needs and …

Examining The Relationship Of Knowledge Management With Organization Agility In General Administration Of Libraries, Liaquat Ali Rahoo, Mumtaz Ali Buriro, Sheer Afzal Khan

Library Philosophy and Practice (e-journal)

The aim of the study is explorer the relationship between knowledge management strategies and organization agility in general administration of user/clients. The method of the study was descriptive correlation. Population the study was library professionals who are working in higher education institutions of Sindh. Simple random sampling technique was use for primary data collection. Sample size was 140 library professionals. Questionnaire was use as data collection tool which has two parts one is knowledge management and 2^nd one is organizational agility. SPSS software was for test the Pearson and Spearman relation test. The results of testing hypothesis are suitable …

Gender, Age And Staff Preparedness To Adopt Internet Tools For Research Sharing During Covid-19 In African Varsities, Valentine Joseph Owan, Michael Ekpenyong Asuquo Phd., Samuel Okpon Ekaette Ph.D., Sana Aslam, Moses Eteng Obla, Daniel Clement Agurokpon, Mercy Valentine Owan

Library Philosophy and Practice (e-journal)

This study assessed the partial as well as the collaborative impact of age and gender on academic staff preparedness to adopt Internet tools for research sharing in African universities during Covid-19. Although evidence abounds in the literature on gender and age as they affect relatively, scholars’ utilisation of digital tools for research communication, such studies did not examine scholars’ preparedness to adopt from a broad perspective of Africa. This study was conducted based on the argument that the preparedness of scholars may affect their future interest to utilize digital tools for research sharing. A quantitative method, based on the descriptive …

Scientometric Analysis Of Scholarly Publications Of University Of Mumbai From 2001 To 2019, Santosh Chaturbhuj, Sadik M. Batcha Dr.

Library Philosophy and Practice (e-journal)

The study deals with the analysis of research output by the University of Mumbai from 2001 to 2019. The University has published 3362 articles, out of which 3205 research articles, proceeding articles, and reviews are taken for study. The year-wise distribution shows the highest publications found in 2008 with 260 articles. The study used Domestic Collaboration Index (DCI) and International Collaboration Index (ICI). It shows the highest domestic collaboration in 2011 (112.36) and the highest international collaboration in 2006 (179.15). The study used the specialisation index (SI), and as per SI, the University of Mumbai has specialised in Engineering with …