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This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/eb013386. When citing the article, please cite: Peter Trussell, (1976), “Human Resource Accounting and the Football League”, Managerial Finance, Vol. 2 Iss: 3, pp. 256 - 269.

The application of human resource accounting requires the measurement of the firm's investment in recruitment, selection, training and development. Our objectives in this article are firstly to familiarise readers with the methods proposed in the literature by which this measurement may be achieved, and secondly, to consider the implications of this recent development in financial reporting for the personnel function. The significant effect on annual accounts is demonstrated in a research application of human resource valuation in the Football League.

My objectives in this chapter are firstly to familiarise readers with the proposed methods by which human resources can be valued and secondly to summarise the benefits and objections to this concept of accounting. Finally, the significant effect of human resource accounting on annual accounts is demonstrated with regard to Liverpool Football Club.

This article draws upon our perspective as academic-practitioners working in the fields of food insecurity, food systems, and inequality to comment, in the early stages of the pandemic and associated lockdown, on the empirical and ethical implications of COVID-19 for socio-economic inequalities in access to food in the UK. The COVID-19 pandemic has sharpened the profound insecurity of large segments of the UK population, an insecurity itself the product of a decade of “austerity” policies. Increased unemployment, reduced hours, and enforced self-isolation for multiple vulnerable groups is likely to lead to an increase in UK food insecurity, exacerbating diet-related health inequalities. The social and economic crisis associated with the pandemic has exposed the fragility of the system of food charity which, at present, is a key response to growing poverty. A vulnerable food system, with just-in-time supply chains, has been challenged by stockpiling. Resultant food supply issues at food banks, alongside rapidly increasing demand and reduced volunteer numbers, has undermined many food charities, especially independent food banks. In the light of this analysis, we make a series of recommendations. We call for an immediate end to the five week wait for Universal Credit and cash grants for low income households. We ask central and local government to recognise that many food aid providers are already at capacity and unable to adopt additional responsibilities. The government's – significant – response to the economic crisis associated with COVID-19 has underscored a key principle: it is the government's responsibility to protect population health, to guarantee household incomes, and to safeguard the economy. Millions of households were in poverty before the pandemic, and millions more will be so unless the government continues to protect household incomes through policy change.

The purpose of this paper is to examine the 2009 to 2016 financial performance of the US Hockey Inc., using financial effectiveness indicators and financial efficiency ratios.

With the assistance of financial trend analysis, archival data were used to examine the financial performance (evaluated by net income), financial effectiveness (indicated by total assets and total revenues) and financial efficiency (examined by programme services ratios and return on assets) of US Hockey Inc.

On average, the financial performance of the organization was positive ($30,895 net income per year). Financial effectiveness was steady with increases in assets and revenues. Financial efficiency was poor with 79% of revenues spent on programme services and 1.45% average return on asset.

The results can be generalized to similar national non-profit sports federations but not corporate sports entities with dissimilar financial goals.

The results revealed that national non-profit sports federations can boost their financial performance by maintaining a double strategically focus on both financial effectiveness and financial efficiency.

The study used both financial effectiveness and financial efficiency measures to evaluate the financial performances of a national non-profit sports federation – a neglected approach similar studies.

Ambitious though it is to summarise the richness of experiences emerging from the country chapters in a few lines, in this concluding chapter we attempt a short synthesis and interpretation, searching for different approaches to resilience and the underlying contextual and organisational explanatory variables. In doing so, we summarise what we have learned about the financial resilience of local governments across 11 countries and discuss possible developments and future research avenues.

While the financial crisis – in some way – impacted most of the countries included in this book, the effects on local governments were not uniform, with some being affected immediately and/or more substantially than others, partly due to the proximity of the crisis, the natural effects of pre-existing fiscal profiles and intergovernmental relations or national coping policies.

The analysis conducted across the 45 local shows that resilience can take different forms, but that important commonalities can be identified across countries. This reveals that there is no one single approach to resilience and that organisations have the choice, based on their latent capacities and how they perceive their vulnerability in the face of a crisis, over which pathway they follow.

The different patterns of financial resilience that emerge can be interpreted as the result of the dynamic interplay among the dimensions of anticipatory capacity, coping capacity and financial shocks, as well as a local government’s associated vulnerability to them.

The purpose of this paper is to present a report of the 2007 annual meeting of the International Association of Technological University Libraries (IATUL) held at the KTH, Royal Institute of Technology in Stockholm, Sweden.Design/methodology/approach – conference report.

Scientific publishing directions are changing the environmental landscapes of science and academic research libraries as well as in how scientists are conducting their work in all disciplines and communicating and collaborating with each other. The increasingly more complex and global environments indicate that access to the scientific literature and information sharing are paramount interests of scientists, national governments, the scientific community at‐large, professional societies and commercial publishing interests.

Libraries are evolving into far more than repositories of bound volumes as eScience and eCollections mature. The changing role of librarians and of the physical library to handle and treat much more than books and journals is demonstrated by many addresses at this conference.

This study attempts to analyze the role of governance mechanisms in municipal bankruptcy, which appears to be a neglected area of research. The analysis considers both the organizational level (micro) and the regulatory system (macro).

We use a relevant case of municipal bankruptcy in Italy to discuss the influence of governance characteristics, such as the political and management structure, interaction, and behaviors. The issues related to the accounting system and external audits are also considered. The data for this study are obtained from secondary sources such as audited budgetary reports, public documents, and reports from the Supreme Audit Institution.

The study indicates that the spoils system can favor the politicians’ exercise of power over public managers and undermine the capacity to prevent and manage financial distress. Poor accounting and weak control systems may facilitate this process. The high turnover of top management throughout a mayor’s term in office may reflect political pressure to force accounting rules and achieve flexibility to obtain the expected results or to correct poor financial performance.

To avert municipal bankruptcies, regulations should consider enforcing ex ante control by external oversight bodies, forbidding risky operations and limiting the spoils system for financial management positions and internal auditors.

Municipal defaults around the world have indicated that regulations and audits are ineffective to prevent local governments from failing. A full understanding of complex mutual interactions between the mechanisms of governance and the behaviors of politicians and managers can provide valuable insights to prevent local governments from failing.

The statement of the Minister of Agriculture, Fisheries and Food, coming so quickly after the ban on the use of cyclamates in food and drink in the United States, indicates that the new evidence of carcinogenesis in animals, placed at the disposal of the authorities by the U.S. F.D.A., has been accepted; at least, until the results of investigations being carried out in this country are available. The evidence was as new to the U.S. authorities as to our own and in the light of it, they could no longer regard the substances as in the GRAS class of food additives. It is, of course, right that any substance of which there is the slightest doubt should be removed from use; not as the result of food neuroses and health scares, but only on the basis of scientific evidence, however remote the connection. It is also right that there should always be power of selection by consumers avoidance is usually possible with other things known to be harmful, such as smoking and alcohol; in other cases, especially with chemical additives to food and drink, there must be pre‐knowledge, so that those who do not wish to consume food or drink containing such additives can ascertain from labelling those commodities which contain them.