Project Gutenberg Literary Archive Foundation

 

The Project Gutenberg Literary Archive Foundation is a non-profit organization (since 2000) that maintains an electronic library of public domain materials that have been digitized (converted into electronic books or e-books) by volunteers. These materials are archived for download from the organization’s website (www.gutenberg.org).

The project got its start on July 4, 1971, when Michael Hart, a student at the University of Illinois, began typing the US Declaration of Independence into the school’s computer system for distribution free of charge. He soon followed with the works of William Shakespeare and the Bible. Thus began Project Gutenberg, the oldest digital library.

Over the next 20 years, Hart transcribed about 100 books before the spread of the Internet allowed for a vast international expansion in interest. The project grew to include hundreds and then thousands of volunteers around the world, and Hart took on more administrative duties, including fund-raising to maintain a website. The number of public works scanned (beginning in the 1990s) or transcribed steadily grew to 1,000 (1997), 10,000 (2003), 20,000 (2006) and 40,000 (2011).

In 2000, Charles Franks founded Distributed Proofreaders, a web-based program for parsing the difficult task of proofreading scanned texts for Project Gutenberg. In 2002 Distributed Proofreaders became part of Project Gutenberg. The ability to distribute the proofreading task among volunteer teams was reported in 2002 by Slashdot, a popular technology website. As word spread, hundreds of teams formed to scan and proofread new works. By 2009, roughly half of all Project Gutenberg books had been handled by using Distributed Proofreaders.

The vast majority of materials in the Project Gutenberg library are in English, although the addition of materials in other languages was started in 1997. In 2004, Project Gutenberg Europe and Distributed Proofreaders Europe were formed to facilitate the process of adding more non-English works. Project Gutenberg now includes works in more than 50 languages.

It is noteworthy that the copyright on any book published before 1923 expired no more than 75 years later, at which point it entered the public domain. Any work published between 1923 and 1977 retains its copyright for 95 years. The copyright on any work published in later years expires 70 years after the author’s death or 95 years after publication in the case of a corporate work.

Report on Specialization in the Canadian Chartered Accountancy Profession – December 1981

The 148-page Report of the Committee to Study Specialization in the Canadian Chartered Accountancy Profession was issued in December 1981. The Chairman’s Letter by W.D. Grace, FCA, states that: “The issue of specialization within the profession is not easily resolved. The Committee believes that the recommendations for a voluntary structured plan of specialization would prove to be of significant long term benefit to the Canadian public and to all members of the chartered accountancy profession. The Committee has addressed the issue of specialization through a lengthy process of research, discussion, and debate and by consideration of the present de facto situation and the specialty experiences of other accounting bodies and other professions.” The Committee recommended that four specific areas of practice be initially recognized as specialties: taxation, insolvency, business valuation and computer audit.

According to the booklet called Another Great Leap - CA•Designated Specialists, Chartered Accountants in Canada now have access to six profession-endorsed specialist designations, some offered directly by the Canadian Institute of Chartered Accountants (CICA) and others through organizations that have been accredited by the CICA. Currently, more than 1,000 have earned the advantage of a CA specialist designation. Regardless of the route to the specialist designation, candidates for specialist certification need to demonstrate experience in the field, in addition to completing an evaluation process. As well, specialists must comply with continuing experience and professional development standards to maintain the designation.

For more information, read the CAmagazine article, “Breaking new ground” (published in December 1997, page 2). This article discusses the first specialist designation for investigative and forensic accounting. Also, refer to the CICA website section on CA Specialization and the Institute of Chartered Accountants of Alberta (ICAA) website section on Specialty Designations.

CICA - Good Audit Working Papers: An Audit Technique Study (1970)

According to the Foreword in a 1970 CICA Audit Technique Study, Gertrude Mulcahy, FCA, Director of Research, states: “The preparation of audit working papers is an essential part of audit work. However, because they are part of the normal routine followed in all audit engagements, there is a very real danger that the basic purposes of preparing such papers may be overlooked, with the result that the papers may fail to achieve these purposes.”

In this 35-page study, called Good Audit Working Papers, the Study Group provides a statement of the purposes of working papers and develops what they believe to be a systematic approach to the content, organization, review and retention of good audit working papers as a basis for practitioners to evaluate their own procedures. During the formulation of this approach, the Study Group also examined questions relating to the ownership of working papers and the preparation of working papers for non-audit engagements.

Basic principles to assist in the resolution of these questions are also set out. In addition, several suggestions on the preparation of good audit working papers are included in the Appendices. Gerald Trites, FCA is acknowledged for his work on various drafts of this landmark Study published more than 40 years ago.

Encyclopaedia Britannica ends print edition after 244 years

The 32-volume Encyclopaedia Britannica has been discontinued. The first edition, a three-volume set, was printed in Edinburgh, Scotland, in 1768. Now, after 244 years in print, the encyclopedia will live on and grow in the myriad digital forms which have been popular with millions for years. In announcing the end of the print set, on March 14, 2012, the company stressed the wide diversity of its product line today, which includes not just reference works but curriculum and learning solutions used in schools around the world.

The Encyclopaedia Britannica began exploring digital publishing in the 1970s, and created its first digital version, likely the first digital encyclopedia ever, for LexisNexis users in 1981. That lengthy history of online information may come as a surprise to many. As the company switches off the presses, it faces new forms of competition, notably Wikipedia, which also contains a history of the company dating from 1768 to the present.

For more information, watch the YouTube videos “Totally Digital: The Encyclopaedia Britannica Now” and “End of an era for Encyclopedia Britannica video - CNET TV.” Also, see the FoxNews article “After 244 years, Encyclopaedia Britannica ends sale of print edition” and read the Vancouver Sun article “Stop the presses: Encyclopaedia Britannica ends its print publication”

IBM celebrates 100 years

“Of the top 25 industrial corporations in the United States in 1900, only two remained on that list at the start of the 1960s. And of the top 25 companies on the Fortune 500 in 1961, only six remain there today. Some of the leaders of those companies that vanished were dealt a hand of bad luck. Others made poor choices. But the demise of most came about because they were unable simultaneously to manage their business of the day and to build their business of tomorrow. As you read this, IBM begins its 101st year. Today we take a moment to step back and view the longer arc of history. We’d like to share some of what we have learned—sometimes in humbling ways—on our journey so far.” Read the full essay on the IBM 100 website. Explore an evolving collection of stories about the 100 IBM innovations that helped shape the last century. Celebrate IBM’s 100-year history with commemorative memorabilia designed exclusively for IBMers, families and friends.

Going digital - Global Accounting Alliance

The Global Accounting Alliance (GAA) comprises the world's leading professional accountancy institutes. It promotes quality services, shares information and collaborates on important international issues. As part of this effort, the GAA publishes an online journal to which its member organizations, including the Canadian Institute of Chartered Accountants (CICA), contribute articles. The April 2010 issue of GAA Accounting is available online and as a Digital Edition. Digital archives date back to June 2008.

Going digital - Canada's CAmagazine

Canada's CAmagazine has an online digital edition. Depending on user preferences and computer system attributes, a reader can choose between the Rich Interactive Digital Edition and the Digital Anywhere version. Digital Anywhere is a high-quality, user-friendly version with interactive features such as Share, Bookmarking and RSS feeds. It also enables readers with older computers to view the full digital edition content. Digital archives are available from April 2009.

Using social and digital media to get more from Accountancy Ireland

Fast, accessible and inexpensive new channels of communication are revolutionizing how the world communicates. For Accountancy Ireland these new media channels open the way to enhanced engagement with readers and bring with them the ability to deliver added value across a variety of platforms. For example, when the new digital edition of Accountancy Ireland was launched, the magazine staff was able to engage directly with readers to find out how it was displaying on their screens, how intuitive it was, whether they could operate the plug-ins like the embedded sound and video files, whether they wanted to print or download, or just read the issue online. These channels provide a direct, effective and inexpensive means of engagement with readers and communities. They make it easy for readers to talk back. It’s quick, it’s easy and, best of all, it’s fun! And, of course, it means that Chartered Accountants around the world have much more immediate access to events than was previously possible.

The Canadian Chartered Accountant - First Edition, July 1911

The Canadian Chartered Accountant was first published in July 1911. The journal was the "Official Organ of the Dominion Association of Chartered Accountants" (now The Canadian Institute of Chartered Accountants). The editorial (page 16) notes that "At the last Annual Meeting of the Dominion Association, instruction was given in no uncertain tone to the Council for the publication of a journal. This is our excuse for being. Having been born, we shall live so long as any fight remains in us, and we believe that means a long time, and then some." For easy access, a digital version of the First Edition (Vol.1, No. 1) can be viewed below.


The Canadian Chartered Accountant, July 1911 -

Almost 100 years have passed and the journal continues to live on as CAmagazine. CAmagazine is the leading accounting publication and preferred information source for Canadian chartered accountants (CAs) and financial executives. It provides a forum for discussion and debate on professional, financial and other business issues. The magazine is published in English and French 10 times a year (with combined issues in January/February and June/July) by The Canadian Institute of Chartered Accountants. CAmagazine.com acts as a complement to the print edition, providing web-only articles and news of interest to CAs, digital archives and a search function.

Angelo Bruno Business Library - seamless access to digital information services

The state-of-the-art Angelo Bruno Business Library serves over 300,000 visitors each year, which represents use by students, faculty, staff and others from the University of Alabama and beyond. The 64,000 square foot facility also houses the Sloan Y. Bashinsky Sr. Computer Center. Combining business library services and business computer laboratory services in the same facility provides seamless access to digital information services. The Bruno Library's information resources comprise a wide variety of online computer databases and over 180,000 volumes, including hundreds of business periodicals. It is a fully computer-networked environment offering enhanced access to information sources including a historical collection of corporate annual reports dating from the late nineteenth century and a dozen Amazon Kindle e-book readers  pre-loaded with popular business books.