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Information Resources Management Committee

Report on Library Resources for the Master of Taxation Program, 2011

The following is a summary of University of Waterloo Library information resources and services in support of the graduate program in Taxation, prepared by Sandra Keys, Liaison Librarian for Accounting and Finance.

Information Resources

Material is collected to support learning, teaching and research to the Masters level in Taxation.

The decision to purchase Library materials for Master of Taxation is the responsibility of the Liaison Librarian, in consultation with the Faculty Library Representative. Selection is guided by the Collection Development Policy , which is developed by the Liaison Librarian in consultation with faculty members in the School of Accounting and Finance. Materials are obtained in a variety ways including firm orders, open orders, approval plans, and subscriptions. 

The Library obtains resources in electronic format whenever it is possible and practical to do so. Some electronic resources are obtained directly by the Library and some are obtained through membership in the Ontario Council of University Libraries (OCUL) and the Canadian Research Knowledge Network (CRKN). Access to and use of electronic resources is generally governed by licence agreements with the publisher or vendor.

The Library, along with the libraries of the University of Guelph (UG) and Wilfrid Laurier University (WLU), is a member of the Tri-University Group of Libraries (TUG) consortium.  Collections from the University of Guelph and Wilfrid Laurier University enhance the depth and breadth of local materials available in subject areas of interest to the Master of Taxation Program.

Print Collections

The Library’s print collections for the Master of Taxation program are housed primarily in the Dana Porter Library. Access to the entire Library collection, as well materials held by UG and WLU, is available through the Web accessible tool known as PRIMO (http://primo.lib.uwaterloo.ca).

The Library's automated circulation system allows users to charge out materials during the hours that the Library is open (every day most weeks, with some closures between terms and during the Christmas break) and to renew items online anytime. With the exception of the current issues of print journals and reference materials, most of the material in the Library’s collection circulates. Faculty, graduate students and staff may borrow most monographs for a term at a time.

The Library also delivers to faculty, graduate students and staff copies of print journal articles from any of the uWaterloo library locations, and from the libraries of the affiliated and federated colleges and universities. Faculty, graduate students and staff may also place holds on books from any of these libraries for pickup at any of the libraries’ circulation desks. Students in the Master of Taxation Program are deemed Extended Learning. Books and copies of articles will be couriered to their designated address. With the exception of return postage for books, the cost is absorbed by the Library.

Books and journal articles not owned by the Library, but held by UG or WLU, may be requested by faculty, all students and staff through Primo. Items will be delivered to uWaterloo within three working days. The cost of these services is absorbed by the Library.

In partnership with UG and WLU, the Library owns a facility, known as the Annex, which is used to house low-use research material. In keeping with the University’s research intensive status, the TUG libraries ensure that a last copy is maintained in perpetuity, through the Preservation of Last Copy Agreement . Items housed in the Annex will be delivered to uWaterloo within three working days. The cost is of these services is absorbed by the Library.

Electronic Resources

The primary tool for accessing electronic resources selected by the Library is its Web site (http://www.lib.uwaterloo.ca). This site organizes and provides access to licensed resources available to only uWaterloo faculty, students and staff, as well as select Internet resources freely available to anyone. The site also provides access to electronic resources hosted by the OCUL Scholars Portal program (http://www.scholarsportal.info/index.html) and available to the uWaterloo community through the Library's participation in consortia purchasing through OCUL. 

In addition, many of our electronic resources can be found through a search of Google Scholar (http://scholar.google.com/).

The Library uses linking technology (SFX) to enable users to link directly from research databases to the Library’s full text electronic journal subscription or to the catalogue record for holdings and call number information.  The Library also provides access to bibliographic management software (RefWorks).

uWaterloo faculty, students and staff may access electronic research databases and full text electronic journals from off-campus via the Library’s Proxy Server / Connect from Home feature.

The Library has purchased, or subscribes to, a range of electronic resources including research databases, full text journals, monographs, numeric data, and government publications. In addition, the Library identifies and provides access to select material freely available through the Internet. Such material includes open access journals, catalogues of libraries around the world, dictionaries, encyclopaedias, and style guides.

The following are some of the electronic resources of particular interest to the Master of Taxation program.

The Library also subscribes to the CANSIM database from Statistics Canada. As a member of the Data Liberation Initiative (DLI), the Library also makes available other data from Statistics Canada, including the Social Policy Simulation Database and Model, which provides data on individual taxpayers.

Resources from Institutions other than TUG

The Interlibrary Loan/Document Delivery (ILL) service provides faculty, students and staff with books, copies of journal articles, theses, and government documents from libraries within Canada and elsewhere. The Library uses OCUL’s RACER Web based interlibrary loan system (http://racer.scholarsportal.info/vdx/index.html) to facilitate ILL access and service for users. With minor exceptions, the cost is absorbed by the Library.

Most Canadian university libraries extend, at no charge, in-person borrowing privileges to faculty, students and staff from across the country. Faculty, students and staff are entitled to borrowing privileges at participating libraries (http://www.coppul.ca/rb/rbindex.html).


Information Services

Information Literacy: Research Skills, Critical Appraisal, Ethical Use

Drawing from the Ontario Council of Academic Vice-Presidents’ Guidelines for University Graduate Degree Level Expectations and the Association of College and Research Libraries’ Information Literacy Competency Standards for Higher Education, the Liaison Librarian for the Master of Taxation program develops information literacy-related activities and materials, in consultation with faculty. These include the development of online modules, research guides and screencasts as well as the seminars and outcomes-based workshops for students in the program. These sessions support graduate students completing their literature reviews, comprehensives and graduate information research endeavours as part of their degree requirements and complement faculty mentoring in the same areas.

Additional Information Services

The Liaison Librarian for the Master of Taxation is available for consultation with individuals or small groups of students. She may be contacted directly in person, by phone, and by e-mail if a personal visit to the Library is not convenient. The Librarian also develops and maintains an online subject guide for the Master of Taxation program (http://subjectguides.uwaterloo.ca/mtax).

Reference assistance is available in person or by telephone at the Library's Information Desks, which are staffed by professional librarians and specially trained library associates. Alternatively, faculty, students and staff may get reference assistance via e-mail and online chat available through the Ask a Librarian service (http://www.lib.uwaterloo.ca/asklib/index.html).

The Library also offers general orientation programs including tours, workshops on research skills, and seminars for students. In addition, each fall, the Library participates in a campus-wide orientation program for incoming students, including programs specific to international students and students with disabilities.

Faculty, students and staff may keep abreast of new services and developments in the Library by reading news @ your library (http://www.lib.uwaterloo.ca/newsatlib/), an electronic newsletter prepared periodically.

Financial Support

Items for the Master of Taxation are purchased through the Accounting and Finance fund.

Table 1. Summary of Expenditures– Accounting and Finance

Year

Journal Expenditures

Book Expenditures

Approval Plan Support

Total Expenditures

2003/04

$47, 820

$12,725

$3,185

$63,725

2004/05

$94,190

$6,940

$1,650

$102,775

2005/06

$22,725

$7,090

$815

$30,630

2006/07

$20,900

$4,850

$2,290

$28,040

2007/08

$20,095

$8,060

$5,015

$33,170

2008/09

$24,415

$4,515

$3,095

$32,025

2009/10

$24,970

$4,895

$5,540

$35,405

TOTAL

$255,110

$49,075

$21,590

$325,775

The spike in journal expenditures in 2004/05 and subsequent decrease in 2005/06 reflects the purchase of the WRDS (Wharton Research Data Service) product and then its transfer into the Electronic Resources Fund.

The decrease in book expenditures can be largely explained by a transfer of these funds to online resources (handbooks, etc.) which are paid out of the serials (journals) fund.

Many electronic resources are purchased from the Electronic Resources library fund. Materials acquired for other departments, such as Economics, Statistics, and Management Science, are also of interest to the Master of Taxation.

Conclusion

I believe that a high level support for the Master of Taxation has been provided by the Library, both in information resources and services.  

More detailed information including lists of print and electronic journals purchased for the Master of Taxation and the number of monograph titles in subject areas of interest to the Master of Taxation are available in the Library.

I would be pleased to discuss the Library's holdings and services with the appraisers at the time of a campus visit.

Sandra Keys, Liaison Librarian for Accounting and Finance

Reviewed by Susan Routliffe, Associate University Librarian, Information Resources and Services for Mark Haslett, University Librarian.

Collection Development Policies can be found online on the Library Web site (http://www.lib.uwaterloo.ca/staff/irmc/collectionsmanagement.html).

The Preservation of Last Copy Agreement is available online (http://www.lib.uwaterloo.ca/staff/irmc/last_copy_agreement_sept06.html).

Information Resources Management Committee
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February 22, 2011