1. The document provides an overview of chapter 1 of the textbook "Financial Accounting" which covers topics such as what accounting is, who uses accounting data, ethics in accounting, accounting standards, and the basic accounting equation.
2. It defines accounting as identifying, recording, and communicating the economic events of an organization to interested users. Accounting data is used by internal and external users such as managers, investors, creditors, and more.
3. Ethics, accounting standards set by bodies like FASB and IASB, and measurement principles like historical cost are also introduced as important foundations of accounting.
The document summarizes the development history of cataloging rules in China and other countries. It discusses key cataloging rules such as the Anglo-American Cataloging Rules and Chinese Cataloging Rules. It also outlines the basic elements of a bibliographic record according to the Chinese Cataloging Rules including main entry, physical description, publication info, and notes. Sources for cataloging information are specified for different types of materials.
1. The document provides an overview of chapter 1 of the textbook "Financial Accounting" which covers topics such as what accounting is, who uses accounting data, ethics in accounting, accounting standards, and the basic accounting equation.
2. It defines accounting as identifying, recording, and communicating the economic events of an organization to interested users. Accounting data is used by internal and external users such as managers, investors, creditors, and more.
3. Ethics, accounting standards set by bodies like FASB and IASB, and measurement principles like historical cost are also introduced as important foundations of accounting.
The document summarizes the development history of cataloging rules in China and other countries. It discusses key cataloging rules such as the Anglo-American Cataloging Rules and Chinese Cataloging Rules. It also outlines the basic elements of a bibliographic record according to the Chinese Cataloging Rules including main entry, physical description, publication info, and notes. Sources for cataloging information are specified for different types of materials.
This document is a translation agreement between Ching-Chen Mao, an associate professor, and Dr. Robert Steegers. It grants Mao the right to translate an article by Steegers titled "Open Access and the German Academic System: Common Perspectives of the Alliance of Research Organisations" into simplified and traditional Chinese and publish the translation in print and digital formats. Mao agrees to accurately translate the work without changes and does not assume liability. No royalties will be paid as the translation is done in the spirit of open access. Copyright of the original work remains with the author.
The document discusses the idea of creating a unified catalog or "world's largest library" that would contain the catalogs of all libraries worldwide. It notes that while Amazon has millions of book titles in its catalog, a unified library catalog could contain tens of millions by combining the holdings of existing library collections. The document advocates enhancing catalog records with additional information like cover images, tables of contents, and reviews to help users discover relevant books. It also suggests making the unified catalog available online for users to search from anywhere in the world.
This document provides a historical overview of open access. It discusses key events in the open access movement, including the 2001 Budapest Open Access Initiative which aimed to promote free access to scholarly literature, and the 2003 Berlin Declaration on Open Access which was signed by many academic institutions worldwide. The document also examines some of the challenges to open access, such as concerns about loss of income from publishing and changes to existing systems of evaluating academic work. Overall it traces the development of open access from early initiatives to the present debate around establishing new models of academic publishing.
This document discusses open access in the fields of astronomy and astrophysics. It notes that while attitudes towards open access vary across disciplines, astronomy and astrophysics generally have a positive view. Research results in these fields are often made freely available online. The document advocates applying open access not just to publications but also to primary data. However, willingness to share data early varies. It also discusses issues like embargo periods and incentives needed to encourage open access publishing. Traditional publishers will need to adapt to new models to survive.
This document discusses open access to scholarly literature and digital library initiatives in South Asia. It provides links to resources on open access publishing models and policies, influential advocates of open access like Stevan Harnad, open access archives and repositories, studies on the impact of open access articles, and examples of open access policies adopted by universities.
This document discusses the background and motivation for a research study. It notes that the scholarly communication system established 350 years ago by Henry Oldenburg is now in crisis, as even the wealthiest libraries cannot purchase all academic publications. Journal prices have risen much faster than inflation or library budgets in recent decades. As a result, more than half of one research institute's journal subscription budget in India goes to only two large publishing companies, comprising over 10% of its total budget. This shows the system created by Oldenburg to share knowledge is now broken and compromises future scientific development.
This document is a translation agreement between Ching-Chen Mao, an associate professor, and Dr. Robert Steegers. It grants Mao the right to translate an article by Steegers titled "Open Access and the German Academic System: Common Perspectives of the Alliance of Research Organisations" into simplified and traditional Chinese and publish the translation in print and digital formats. Mao agrees to accurately translate the work without changes and does not assume liability. No royalties will be paid as the translation is done in the spirit of open access. Copyright of the original work remains with the author.
The document discusses the idea of creating a unified catalog or "world's largest library" that would contain the catalogs of all libraries worldwide. It notes that while Amazon has millions of book titles in its catalog, a unified library catalog could contain tens of millions by combining the holdings of existing library collections. The document advocates enhancing catalog records with additional information like cover images, tables of contents, and reviews to help users discover relevant books. It also suggests making the unified catalog available online for users to search from anywhere in the world.
This document provides a historical overview of open access. It discusses key events in the open access movement, including the 2001 Budapest Open Access Initiative which aimed to promote free access to scholarly literature, and the 2003 Berlin Declaration on Open Access which was signed by many academic institutions worldwide. The document also examines some of the challenges to open access, such as concerns about loss of income from publishing and changes to existing systems of evaluating academic work. Overall it traces the development of open access from early initiatives to the present debate around establishing new models of academic publishing.
This document discusses open access in the fields of astronomy and astrophysics. It notes that while attitudes towards open access vary across disciplines, astronomy and astrophysics generally have a positive view. Research results in these fields are often made freely available online. The document advocates applying open access not just to publications but also to primary data. However, willingness to share data early varies. It also discusses issues like embargo periods and incentives needed to encourage open access publishing. Traditional publishers will need to adapt to new models to survive.
This document discusses open access to scholarly literature and digital library initiatives in South Asia. It provides links to resources on open access publishing models and policies, influential advocates of open access like Stevan Harnad, open access archives and repositories, studies on the impact of open access articles, and examples of open access policies adopted by universities.
This document discusses the background and motivation for a research study. It notes that the scholarly communication system established 350 years ago by Henry Oldenburg is now in crisis, as even the wealthiest libraries cannot purchase all academic publications. Journal prices have risen much faster than inflation or library budgets in recent decades. As a result, more than half of one research institute's journal subscription budget in India goes to only two large publishing companies, comprising over 10% of its total budget. This shows the system created by Oldenburg to share knowledge is now broken and compromises future scientific development.
10. 並出版 MARC21。MARC 21 代表進入二十一世紀。MARC 21 形成不久,大英圖書館也在獲得
英國圖書館界支持後,於 2001 年 8 月宣佈全面採用 MARC21。
二、種類
MARC 21 的主要結構仍和 US MARC 一樣,而其内容也承襲原 US MARC 已發展出來的資料
類型,共分為五大類機讀格式:
(一)書目格式(Bibliographic format)
包含描述、檢索和控制各種書目格式,是一個定義不同書目格式的整合格式,MARC 21 定義了
圖書、連續性出版品、電子資源、地圖、音樂資源、視覺資源和混合型資源。這樣的一種整合
型分離式書目格式,其一致性的定義和使用可以充分描述各種不同資源格式的原貌。
(二)權威格式(Authority format)
包含確認、控制內容、內容標示及書目記錄中的主題和權威控制。
(三)分類格式(Classification format)
包含相關分類號及標題,用來發展及維護分類綱目。
(四)館藏格式(Holding format)
包含所有資源適當的館藏地和所在地。
(五)區域共同資訊格式(Community information format)
包含有關事件、程式、服務等相關資訊,使資訊可以在公用檢索目錄上整合其他的記錄型態。
三、書目格式
MARC 書目格式結構、各欄位及分欄的說明可見於《Understanding MARC Bibliographic》這
手冊原發展單位是 Follett Software Company ,現與國會圖書館共同出版。網路亦可找到此一
手冊,網址是 http://lcweb.loc.gov/marc/umb/ 。
11. (一)格式結構
1. The Leader
2. Directory
(二)常用欄位:
010 Library of Congress Control Number -- (LCCN)
(NR, or Not Repeatable
Indicators undefined.
Subfield used most often:
$a -- Library of Congress control number
Example: 010 ## $a ###86000988#
020 International Standard Book Number -- (ISBN)
(R, or Repeatable)
Indicators undefined.
Subfields used most often:
$a -- International Standard Book Number
$c -- Terms of availability (often a price)
$z -- Cancelled/invalid ISBN (R)
Example: 020 ## $a 0877547637
12. 040 Cataloging source -- (NR)
Indicators undefined.
Subfields used most often:
$a -- Original cataloging agency
$c -- Transcribing agency
$d -- Modifying agency (R)
Example: 040 ## $a DLC
$c DLC
$d gwhs
100 Main entry -- Personal name -- (primary author)
(NR; there can be only one main entry)
Indicator 1: Type of personal name entry element
0 -- Forename
1 -- Surname (this is the most common form)
3 -- Family name
Indicator 2 undefined.
Indicator 2 became obsolete in 1990. Older records may display 0 or 1
Subfields used most often:
$a -- Personal name
$b -- Numeration
$c -- Titles and other words associated with a name (R)
13. $q -- Fuller form of name
$d -- Dates associated with a name (generally, year of birth)
Example: 100 1# $a Gregory, Ruth W.
$q (Ruth Wilhelme),
$d 1910-
130 Main entry -- Uniform title -- (NR)
Indicator 1: Nonfiling characters
0-9 -- Number of nonfiling characters present (for initial articles, including spaces)
Indicator 2 undefined.
Indicator 2 became obsolete in 1990. (See 100 above.)
Subfields used most often:
$a -- Uniform title
$p -- Name of part/section of a work (R)
$l -- Language of a work
$s -- Version
$f -- Date of a work
Example: 130 0# $a Bible.
$p O.T.
$p Psalms.
240 Uniform title (NR)
Indicator 1: Uniform title printed or displayed
14. 0 -- Not printed or displayed
1 -- Printed or displayed (most common)
Indicator 2: Nonfiling characters
0-9 -- Number of nonfiling characters present (for initial articles, including spaces)
Subfields used most often:
$a -- Uniform title
$l -- Language of a work
$f -- Date of a work
Example: 240 10 $a Ile mystérieuse.
$l English.
$f 1978
245 Title Statement (NR)
Indicator 1: Title added entry
(Should the title be indexed as a title added entry?)
0 -- No title added entry
(indicates a title main entry; i.e. no author is given
1 -- Title added entry
(the proper indicator when an author given in 1XX; the most common situation)
Indicator 2: Nonfiling characters
0-9 -- Number of nonfiling characters present, including spaces; usually set at zero, except
when the title begins with an article; e.g., for The robe, the second indicator would be set to 4.
15. The letters T, h, e, and the space following them are then ignored in alphabetizing titles. The
record will be automatically filed under "r" -- for Robe.
Subfields used most often:
$a -- Title proper
$h --Medium (often used for non-book media)
$p -- Name of part/section of a work (R)
$b -- Reminder of title (subtitles, etc.)
$c -- Remainder of title page transcription/Statement of responsibility
Example: 245 14 $a The DNA story :
$b a documentary history of gene
cloning /
$c James D. Watson, John Tooze.
246 Varying form of title (R)
Indicator 1: Note/title added entry controller
1 -- Note, title added entry
3 -- No note, title added entry
Indicator 2: Type of title
# -- No information provided
0 -- Portion of title
1 -- Parallel title
16. 4 -- Cover title
8 -- Spine title
Subfield used most often:
$a -- Title proper
Example: 246 3# $a Four corners power review
250 Edition statement (NR)
Indicators undefined.
Subfield used most often:
$a -- Edition statement
Example: 250 ## $a 6th ed.
260 Publication, distribution, etc. (Imprint) (R)
Indicator 1: Sequence of publishing statements
# -- No information provided
Indicator 2: Undefined
Subfields used most often:
$a -- Place of publication, distribution, etc. (R)
$b -- Name of publisher, distributor, etc. (R)
$c -- Date of publication, distribution, etc. (R)
17. Example: 260 ## $a New York :
$b Chelsea House,
$c 1986.
300 Physical description (R)
Indicators undefined.
Subfields used most often:
$a -- Extent (number of pages) (R)
$b -- Other physical details (usually illustration information)
$c -- Dimensions (cm.) (R)
$e -- Accompanying material (for example, "teacher's guide" or "manual")
Example: 300 ## $a 139 p. :
$b ill. ;
$c 24 cm.
440 Series statement / Added entry--Title (R)
Indicator 1 undefined
Indicator 2: Nonfiling characters
0-9 -- Number of nonfiling characters present (for initial articles, including spaces)
Subfields used most often:
$a -- Title
$v -- Volume number
18. Example: 440 #0 $a Modern critical views ;
$v 26
490 Series statement (No added entry is traced from field) (R)
Indicator 1: Specifies whether series is traced (whether an 8XX tag is also present,
tracing the series differently)
0 -- Series not traced
1 -- Series traced differently (8XX is in record)
Indicator 2 undefined.
Subfield used most often:
$a -- Series statement (R)
$v -- Volume number (R)
Example: 490 1# $a Colonial American craftsmen
500 General note (R)
Indicators undefined.
Subfield used most often:
$a -- General note (Used when no specialized note field has been defined for the information.
Examples: Notes regarding the index; the source of the title; variations in title; descriptions of
the nature, form, or scope of the item.)
Example: 500 ## $a Includes index.
504 Bibliography, etc. note (R)
19. Indicators undefined.
Subfield used most often:
$a -- Bibliography, etc. note
Example: 504 ## $a Includes bibliographical
references.
505 Formatted contents note (R)
Indicator 1: Type of contents note
0 -- Complete contents
1 -- Incomplete contents (used with multivolume set when some volumes are not yet
published)
2 -- Partial contents
Indicator 2: Level of content designation
# -- Basic
Subfield used most often:
$a -- Formatted contents note
Example: 505 0# $a Pride and prejudice -- Emma
-- Northanger Abbey.
520 Summary, etc. note (R)
Indicator 1: Display constant controller
20. # -- Summary
1 -- Review
2 -- Scope and content
3 -- Abstract
Indicator 2 undefined
Subfields used most often
$a -- Summary, abstract, or annotation
$b -- Expansion of summary note
Example: 520 ## $a This basic guide to parliamentary
procedure tells how to conduct
and participate in a meeting
properly.
600 Subject added entry -- Personal name (R)
Indicator 1: Type of personal name entry element
0 -- Forename
1 -- Surname (this is the most common form)
3 -- Family name
Indicator 2: Subject heading system/thesaurus (identifies the specific list or file which
was used)
0 -- Library of Congress Subject Headings
1 -- LC subject headings for children's literature
2 -- Medical Subject Headings
3 -- National Agricultural Library subject authority file
21. 4 -- Source not specified
5 -- Canadian Subject Headings
6 -- Répertoire de vedettes-matière
7 -- Source specified in subfield $2
(Note regarding Sears subject headings: The MARC 21 format does not provide an assigned
indicator for Sears subject headings. Therefore, an indicator of 7 is used, and the MARC
defined code "sears" is placed in subfield $2.)
Subfields used most often:
$a -- Personal name (surname and forename)
$b -- Numeration
$c -- Titles and other words associated with a name (R)
$q -- Fuller form of name
$d -- Dates associated with a name (generally, year of birth)
$t -- Title of a work
$v -- Form subdivision (R)
$x -- General subdivision (R)
$y -- Chronological subdivision (R)
$z -- Geographic subdivision (R)
$2 -- Source of heading or term (used with 2nd indicator of 7)
Example: 600 10 $a Shakespeare, William,
$d 1564-1616
$x Comedies
$x Stage history.
22. Example: 600 10 $a Shakespeare, William,
$d 1564-1616
$x Knowledge
$z Rome
$v Congresses.
Notice that subfields $v, $x, and $z in the 600 field are repeatable. Subfields $v, $x, $y, and
$z do not have to be in alphabetical order. They will be in the order prescribed by the
instructions given by the subject heading system.
610 Subject added entry -- Corporate name (R)
Indicator 1:Type of corporate name entry element
0 -- Inverted name (not used with AACR2)
1 -- Jurisdiction name
2 -- Name in direct order
Indicator 2: Subject heading system/thesaurus.
See indicator 2 under 600
Subfields used most often:
$a -- Corporate name or jurisdiction name as entry element
$b -- Subordinate unit (R)
$v -- Form subdivision (R)
$x -- General subdivision (R)
$y -- Chronological subdivision (R)
$z -- Geographic subdivision (R)
$2 -- Source of heading or term (used with 2nd indicator of 7)
23. Example: 610 10 $a United States.
$b Army Air Forces
$v Biography.
650 Subject added entry -- Topical term (Most subject headings fit here.) (R)
Indicator 1: Level of subject
# -- No information provided
Indicator 2: Subject heading system/thesaurus
(identifies the specific list or file which was used)
0 -- Library of Congress Subject Headings
1 -- LC subject headings for children's literature
2 -- Medical Subject Headings
3 -- National Agricultural Library subject authority file
4 -- Source not specified
5 -- Canadian Subject Headings
6 -- Répertoire de vedettes-matière
7 -- Source specified in subfield $2
Note regarding Sears subject headings: The MARC 21 format does not provide an assigned
indicator for Sears subject headings. Therefore, an indicator of 7 is used, and the MARC
defined code "sears" is placed in subfield $2.)
Subfields used most often:
$a -- Topical term
$v -- Form subdivision (R)
$x -- General subdivision (R)
$y -- Chronological subdivision (R)
24. $z -- Geographic subdivision (R)
$2 -- Source of heading or term used with 2nd indicator of 7)
Example: 650 #0 $a Theater
$z United States
$v Biography
$v Dictionaries.
Notice that subfields $v, $x, and $z in the 650 field are repeatable. Subfields $v, $x, $y, and
$z do not have to be in alphabetical order. They will be in the order prescribed by the
instructions given by the subject heading system.
651 Subject added entry -- Geographic name (R)
Indicator 1: undefined.
Indicator 2: Subject heading system/thesaurus.
See indicator 2 under 600
Subfields used most often:
$a -- Geographic name
$v -- Form subdivision (R)
$x -- General subdivision (R)
$y -- Chronological subdivision (R)
$z -- Geographic subdivision (R)
$2 -- Source of heading or term (used with 2nd indicator of 7)
25. Example: 651 #0 $a United States
$x History
$v Chronology.
Notice that subfields $v, $x, and $z in the 651 field are repeatable. Subfields $v, $x, $y, and
$z do not have to be in alphabetical order. They will be in the order prescribed by the
instructions given by the subject heading system.
700 Added entry -- Personal name (R)
Indicator 1: Type of personal name entry element
0 -- Forename
1 -- Surname (this is the most common form)
3 -- Family name
Indicator 2: Type of added entry
# -- No information provided (most common; co-authors, editors, etc.)
2 -- Analytical entry (The values for Indicator 2 changed in 1994 with Format
Integration, and older records may display additional values. An analytical entry
involves an author/title of an item contained in a work.)
Subfields used most often:
$a -- Personal name
$b -- Numeration
$c -- Titles and other words associated with a name (R)
$q -- Fuller form of name
$d -- Dates associated with a name (generally, year of birth)
$e -- Relator term (such as ill.) (R)
$4 -- Relator code (R)
26. Example: 700 #1 $a Baldridge, Letitia.
710 Added entry -- Corporate name (R)
Indicator 1: Type of corporate name entry element
0 -- Inverted name (not used with AACR2)
1 -- Jurisdiction name
2 -- Name in direct order
Indicator 2: Type of added entry.
See Indicator 2 under 700
# -- No information provided
2 -- Analytical entry
Subfields used most often:
$a -- Corporate name or jurisdiction name as entry element
$b -- Subordinate unit (R)
Example: 710 2# $a Sunburst Communications (Firm)
740 Added entry -- Uncontrolled related/analytical title (R)
Indicator 1: Nonfiling characters
0-9 -- Number of nonfiling characters present (for initial articles, including spaces)
Indicator 2:Type of added entry. See Indicator 2 under 700
# -- No information provided
2 -- Analytical entry
(This field was redefined in 1994 with Format Integration. Prior to 1994, the field was
27. also used for variant titles, such as a different wording on a spine title. In records
created since Format Integration, those variant tiles appear in a 246 field.)
Subfield used most often:
$a -- Title
Example: 740 02 $a Uncle Vanya.
800 Series added entry -- Personal name (R)
Indicator 1: Type of personal name entry element
0 -- Forename
1 -- Surname
3 -- Family name
Indicator 2 undefined.
Subfields used most often:
$a -- Personal name
$b -- Numeration
$c -- Titles and other words associated with a name (R)
$q -- Fuller form of name
$d -- Dates associated with a name (generally, year of birth)
$t -- Title of a work (the series)
$v -- Volume number
Example: 800 1# $a Fisher, Leonard Everett.
$t Colonial American craftsmen.
830 Series added entry -- Uniform title (R)
Indicator 1 undefined.
Indicator 2: Nonfiling characters
28. 0-9 -- Number of nonfiling characters present (for initial articles, including spaces)
Subfield used most often:
$a -- Uniform title
$v -- Volume number
Example: 830 #0 $a Railroads of America (Macmillan)
(三) MARC 記錄舉例:
Leader 01041cam 2200265 a 4500
Control No. 001 ###89048230
Control No. ID 003 DLC
DTLT 005 19911106082810.9
Fixed Data 008 891101s1990 maua j 001 0 eng
LCCN 010 ## $a ###89048230
ISBN 020 ## $a 0316107514 :
$c $12.95
ISBN 020 ## $a 0316107506 (pbk.) :
$c $5.95 ($6.95 Can.)
Cat. Source 040 ## $a DLC
$c DLC
29. $d DLC
LC Call No. 050 00 $a GV943.25
$b .B74 1990
Dewey No. 082 00 $a 796.334/2
$2 20
ME:Pers Name 100 1# $a Brenner, Richard J.,
$d 1941-
Title 245 10 $a Make the team.
$p Soccer :
$b a heads up guide to super soccer! /
$c Richard J. Brenner.
Variant Title 246 30 $a Heads up guide to super soccer
Edition 250 ## $a 1st ed.
Publication 260 ## $a Boston :
$b Little, Brown,
$c c1990.
Phys Desc 300 ## $a 127 p. :
$b ill. ;
$c 19 cm.
30. Note: General 500 ## $a "A Sports illustrated for kids
book."
Note: Summary 520 ## $a Instructions for improving soccer
skills. Discusses dribbling, heading,
playmaking, defense, conditioning,
mental attitude, how to handle
problems with coaches, parents,
and other players, and the history
of soccer.
Subj: Topical 650 #0 $a Soccer
$v Juvenile literature.
Subj: Topical 650 #1 $a Soccer.
作業 (回答下列問題)
何謂機讀編目? 機讀書目檔在圖書館自動化作業上有何重要性?
敘述美國機讀編目格式對於國際間圖書館界有何影響。
敘述中國機讀編目格式之由來及其特性。
比較中國機讀編目格式與 MARC21 之異同點。
31. 參考書目:
1.中國機讀編目格式修訂小組編撰。中國機讀編目格式。民國九十年版。臺北市:國家圖書
館,民 91 年。
2.中國機讀編目格式修訂小組編撰。中國機讀編目格式。第 4 版。臺北市:國家圖書館,民 86
年。
3.國立中央圖書館中國機讀編目格式修訂小組編撰。中國機讀編目格式。第 3 版。臺北市:國
立中央圖書館,民 78 年。
4.胡歐蘭。“二十一世紀機讀編目格式的發展”。華文書目資料庫合作發展研討會論文集 / 國家圖
書館,漢學研究中心編印。民 89 年 3 月。P.304
5.張育芬。“MARC 21 的應用與發展”。圖書與資訊學刊 42,85-96。
6.陳和琴等著。資訊組織。臺北縣蘆洲市:國立空中大學,民 92 年。
7.MARC 21 Concise Format for Bibliographic Data
(http://www.loc.gov/marc/bibliographic/ecbdhome.html)
8.Understanding MARC Bibliographic: Machine-Readable Cataloging / Written by Betty Furrie in
conjunction with the Data Base Development Department of The Follett Software Company (http://www.loc.gov/
marc/umb/)
1 胡歐蘭,”二十一世紀機讀編目格式的發展”。華文書目資料庫合作發展研討會論文集 / 國家圖
書館,漢學研究中心編印。民 89 年 3 月。P.304
2 中國機讀編目格式民 90 年修訂版 http://datas.ncl.edu.tw/catweb/2-1-15.htm
64