ACTIVITY-BASED (ABC) IS A NEW COSTING METHOD that is COSTING rapidly gaining favor in service organizations. The rationale for using ABC in a library is the same as for other organizations; to allocate indirect costs to products and services based on the factors that most influence them. This paper discusses the benefits of ABC to library managers and explains the steps involved in implementing...

BACKGROUND Evidence-informed health policymaking logically depends on timely access to research evidence. To our knowledge, despite the substantial political and societal pressure to enhance the use of the best available research evidence in public health policy and program decision making, there is no study addressing availability of peer-reviewed research in Canadian health ministries. OBJE...

Based on the survey data of 364 peasant households in Yibin, Sichuan, this paper analyzes the farmer’s willingness to small forest tenure mortgage loans. The result indicates a high willingness up to 74.2%, i.e. the farmers are willing to invest forest tenure mortgage loans into forestry and agricultural production. The influential factors on farmer’s willingness to small forest tenure mortgage...

InterLibrary Cooperation is an important activity of libraries. However, the emerging digital library architecture has not explicitly supported this requirement. In this paper, we propose an InterLibrary Cooperation Framework for digital libraries using P2P technology. An application of this framework to Faculty Publication Sharing System is presented. Besides, a reputation model based on data ...

Losses in the market for private label residential mortgage backed securities (RMBS) were at the epicenter of the financial crisis from 2007-2009. Existing research has shown that a substantial portion of the poor performance of the loans securitized in this market was caused by fraudulent origination practices, and that these practices were misrepresented to investors who purchased securities ...

This paper uses insights from behavioral economics to explain a particularly surprising borrowing phenomenon: One in six undergraduate students offered interest-free loans turn them down. Models of impulse control predict that students may optimally reject subsidized loans to avoid excessive consumption during school. Using the National Postsecondary Student Aid Study (NPSAS), we investigate st...

Our paper addresses firm size as a driver of systematic credit risk in loans to small and medium enterprises (SMEs). Key contributions are the use of a unique data set of SME lending by over 400 German banks and relating systematic risk to the size dependence of regulatory capital requirements. What sets our sample apart is its comprehensive coverage of the particularly rich and well developed ...