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Article
Publication date: 1 June 1988

A.J. Eger

Two questionnaires were developed in order to gain some insight into medical librarians' attitude towards the various forms in which the Medline database is offered — printed…

21

Abstract

Two questionnaires were developed in order to gain some insight into medical librarians' attitude towards the various forms in which the Medline database is offered — printed version, online database and CD‐ROM. One was sent to about 200 medical libraries in The Netherlands and the other was distributed among the users of the Core Medline/Ebsco CD‐ROM disc in The Netherlands. Responses to the first questionnaire produced answers about the altitude among Dutch librarians towards this new technology and the current rate of acceptance. Responses to the second questionnaire produced insight on the user audience, as far as current use of printed bibliographies and online services is concerned as well as the users altitude towards Medline on CD‐ROM and the preferred time span and journal selection for the CD‐ROM version of Medline.

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Online Review, vol. 12 no. 6
Type: Research Article
ISSN: 0309-314X

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Article
Publication date: 1 March 2013

John M. Trussel and Patricia A. Patrick

This paper uses survival analysis to investigate fiscal distress in special district governments. We hypothesize that fiscal distress is positively correlated with revenue…

128

Abstract

This paper uses survival analysis to investigate fiscal distress in special district governments. We hypothesize that fiscal distress is positively correlated with revenue concentration and debt usage, and negatively correlated with organizational slack and entity resources. Our model addresses differences in district functions, financing and legislation. Our regression model predicts the likelihood of fiscal distress and correctly classifies 93.4 percent of the districts as fiscally distressed or not. The results show that the most important indicator of fiscal distress is a low level of capital expenditures relative to total revenues and bond proceeds. The information needed to predict fiscal distress is publicly available, making our model useful in the prevention, detection, and mitigation of fiscal distress in U.S. districts.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 25 no. 4
Type: Research Article
ISSN: 1096-3367

Available. Open Access. Open Access
Article
Publication date: 27 August 2021

Laura Häkkilä and Timo Toikko

The paper presents a study on whether citizens’ immigration attitudes shape their attitudes towards social welfare in three Nordic countries.

1193

Abstract

Purpose

The paper presents a study on whether citizens’ immigration attitudes shape their attitudes towards social welfare in three Nordic countries.

Design/methodology/approach

The main analysis was performed using linear regression analysis. Data were retrieved from the eighth round of the European Social Survey (2016). The data cover the Finnish, Norwegian and Swedish respondents (N = 5,021).

Findings

The analyses indicate that citizens’ immigration attitudes are associated with their social welfare attitudes. The more positive the attitudes towards immigration are, the more positive the attitudes toward social welfare will be. Further, people in the political Left have more positive attitudes towards social welfare compared to those in the political Right; but, the immigration issue is more divisive of the political Left’s opinion than that of the Right.

Research limitations/implications

Public opinion research has its limitations because behind an individual’s opinion there are many hidden factors. An individual may also have different opinions depending on the dimensions of the welfare state.

Social implications

If the immigration issue reduces the support for social welfare among the political Left, it may reduce the legitimacy of the Nordic social policy because the support of the political Left has traditionally been in favour of the universal principles of the welfare state.

Originality/value

The association of the immigration issue and social welfare attitudes has been broadly studied; but, the interaction of the immigration issue and political opinion on social welfare attitudes is less studied.

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International Journal of Sociology and Social Policy, vol. 41 no. 13/14
Type: Research Article
ISSN: 0144-333X

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Article
Publication date: 1 March 2006

Sharon P. Cox and Robert J. Eger III

This paper examines the relationship between the procedural tax administration system and the characteristics of the decision-maker in the decision to comply with the tax code…

313

Abstract

This paper examines the relationship between the procedural tax administration system and the characteristics of the decision-maker in the decision to comply with the tax code. Specifically, we examine the motor fuel tax system. The motor fuel tax system requires an organization to collect and remit taxes at both the federal and state levels. Using a path model, we find that the procedural complexity of the tax system contributes to an increase in tax non-compliance.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 18 no. 3
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 March 2012

Robert J. Eger III and Bruce D. McDonald III

The current classifications for public school costs are provided by the National Center for Educational Statistics. To improve comparability between school districts, we provided…

57

Abstract

The current classifications for public school costs are provided by the National Center for Educational Statistics. To improve comparability between school districts, we provided an alternative classification with fewer numbers of expenditure categories, distinctions between school-based and non-school based administration costs, and school levels. The new classification was then applied to five comparable urban school districts. We found (1) that teacher salaries per student are affected by school level disaggregation; (2) that separating administrative costs into school-based and nonschool- based provides for an observable cost relationship; and (3) that curriculum and instructional support per student differ by school level disaggregation. The alternative classification may assist auditors and investigators whose role is to assess the costs performance of urban school districts by providing comparable school level and cost type.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 24 no. 4
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 March 2008

Robert J. Eger III and Hai (David) Guo

This paper looks at a common type of price adjustment, price indexing, which provides contractors with compensation for increases in price volatile commodities. We address the…

95

Abstract

This paper looks at a common type of price adjustment, price indexing, which provides contractors with compensation for increases in price volatile commodities. We address the effect of Firm Fixed Price (FFP) versus indexed price systems for a price volatile commodity. The impact of these two types of bid systems is analyzed through a combined qualitative and quantitative analysis. Results indicate that an indexed price system does not provide a reduction in costs compared to a Firm Fixed Price system. This study is important to state financial managers as they address the efficient use of resources invested in state infrastructure.

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Journal of Public Procurement, vol. 8 no. 3
Type: Research Article
ISSN: 1535-0118

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Article
Publication date: 24 October 2024

Robert J. Eger III and Judith M. Hermis

The paper examines whether special purpose governments follow the pecking order model when raising capital, replacing firm equity in the original model with local…

17

Abstract

Purpose

The paper examines whether special purpose governments follow the pecking order model when raising capital, replacing firm equity in the original model with local intergovernmental revenues. Special purpose governments are a relatively underexamined component of state and local governments, and their capital structure choices have important implications for America’s aggregate fiscal health. This paper seeks to illuminate special purpose governments’ choices among available forms of capital.

Design/methodology/approach

To address our research inquiry regarding whether special-purpose governments adhere to the pecking order theory, we narrow our focus to a specific group of transit entities. Our investigation utilizes data sourced from two distinct repositories: the United States Census of Governments and the National Transit Database. To facilitate integration of these disparate datasets, we establish a correspondence between them using the Federal Information Processing Standard and the transit identification number. Initially, our analysis employs maximum likelihood estimation, comparing these estimates to those generated by a naïve model. Subsequently, we derive parameter estimates through the application of a bivariate probit model.

Findings

The paper supports the pecking order hypothesis where internal funds are consumed first, debt is consumed next and IGR is consumed last. The results are robust and are not influenced by simultaneity bias.

Research limitations/implications

The paper uses transit special purpose governments as the special purpose government of interest. These transit special purpose governments have high fixed costs that may inform their capital structure decisions relative to non-transit special purpose governments. Additionally, transit special purpose governments often have a profit-maximizing objective that may not uniformly apply to other special purpose governments, such as school districts, who lack such an incentive.

Practical implications

Our research should grab the attention of state and local politicians, voters, policy experts and scholars. Special-purpose governments, a key part of our governmental system, are on the rise. Understanding them better can guide decision-making on how to allocate resources, set policies and plan strategically. This knowledge boosts financial reporting quality, transparency, accountability and public confidence. Journalists can leverage our findings to ensure accurate and thorough reporting, fostering accountability and trust. Additionally, debt markets and analysts can factor this information into their risk assessments.

Originality/value

The paper enhances our understanding of how special purpose governments interact with existing models of corporate finance when making capital structure decisions.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1096-3367

Keywords

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Article
Publication date: 22 April 1989

Asrat Tessema

This paper investigates the role of method of payment in explaining the differences in returns to a bidding firm during the announcement period. The results indicate that the…

100

Abstract

This paper investigates the role of method of payment in explaining the differences in returns to a bidding firm during the announcement period. The results indicate that the bidding firms’ returns are negative for equity payment bids and positive and significantly larger for cash bids. This is consistent with the view that cash‐offer announcements constitute a revelation by management of favorable new information about a firm’s future cash flows and vice versa for equity offerings. The results from this study provide an explanation of why business executives have been reluctant to issue equity even when they are raising the money to finance profitable projects like acquisitions. Executives relied on internal funds that allowed them to avoid the flotation costs of issuing new shares and the scrutiny by the financial market while limiting growth to that sustainable with internally generated funds.

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American Journal of Business, vol. 4 no. 1
Type: Research Article
ISSN: 1935-519X

Keywords

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Article
Publication date: 5 March 2018

Phillip Candreva and Robert Eger

To assist in achieving cost effective health care allocations in a collective choice setting, the purpose of this paper is to illustrate the use of a tool not common in the public…

261

Abstract

Purpose

To assist in achieving cost effective health care allocations in a collective choice setting, the purpose of this paper is to illustrate the use of a tool not common in the public budgeting literature but is common in the health economics literature.

Design/methodology/approach

Through a meta-analysis of the health care spending literature that computed the value of quality-adjusted life years, the authors provide an alternative approach for budgeters and policymakers.

Findings

The authors provide an alternative approach for budgeters and policymakers for weighing the benefits of alternative health care spending allocations.

Originality/value

The authors introduce an alternative approach for weighing the benefits of alternative health care spending allocations. As a tool for budgeting professionals, cost per QALY allows for the opportunity to raise cost-effectiveness of public health expenditures as a tool for governments to allocate resources based on outcomes, rather than inputs.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 30 no. 1
Type: Research Article
ISSN: 1096-3367

Keywords

Available. Content available
Book part
Publication date: 23 August 2017

Marian Thunnissen and Eva Gallardo-Gallardo

Free Access. Free Access

Abstract

Details

Talent Management in Practice
Type: Book
ISBN: 978-1-78714-597-9

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