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Book part
Publication date: 18 August 2017

Miriam Gosling

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Article
Publication date: 23 May 2017

Sarah Fisher and Florian Justwan

The purpose of this paper is to detail a simulation exploring the academic and real-world debates surrounding constitutional design.

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Abstract

Purpose

The purpose of this paper is to detail a simulation exploring the academic and real-world debates surrounding constitutional design.

Design/methodology/approach

The authors deployed this simulation in different contexts: undergraduate courses in comparative politics and middle school classrooms of gifted students in India.

Findings

In conjunction with discussion of institutional setup, such as parliamentary vs presidential systems and judicial review vs parliamentary sovereignty, the students were required to design a new constitution for a fictional country that just overthrew a brutal dictator. Throughout the simulation, the students were assigned to be the representatives of a particular ethnic group, each with distinct interests to be represented during the constitutional convention.

Originality/value

The authors detail the learning objectives and simulation setup for this constitutional convention. Finally, the authors discuss some issues raised by the students during the simulation.

Details

Social Studies Research and Practice, vol. 12 no. 1
Type: Research Article
ISSN: 1933-5415

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Book part
Publication date: 16 December 2009

Zongwu Cai and Yongmiao Hong

This paper gives a selective review on some recent developments of nonparametric methods in both continuous and discrete time finance, particularly in the areas of nonparametric…

Abstract

This paper gives a selective review on some recent developments of nonparametric methods in both continuous and discrete time finance, particularly in the areas of nonparametric estimation and testing of diffusion processes, nonparametric testing of parametric diffusion models, nonparametric pricing of derivatives, nonparametric estimation and hypothesis testing for nonlinear pricing kernel, and nonparametric predictability of asset returns. For each financial context, the paper discusses the suitable statistical concepts, models, and modeling procedures, as well as some of their applications to financial data. Their relative strengths and weaknesses are discussed. Much theoretical and empirical research is needed in this area, and more importantly, the paper points to several aspects that deserve further investigation.

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Nonparametric Econometric Methods
Type: Book
ISBN: 978-1-84950-624-3

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Article
Publication date: 1 August 2016

Doddy Setiawan, Bandi Bandi, Lian Kee Phua and Irwan Trinugroho

This research aims to examine the effect of ownership structure on dividend policy using the Indonesian context. The most common ownership structure is concentrated in the hand of…

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Abstract

Purpose

This research aims to examine the effect of ownership structure on dividend policy using the Indonesian context. The most common ownership structure is concentrated in the hand of family owners except in the UK and USA (La Porta et al., 1998, 2000). Family owners hold more than half of the companies in Indonesia (Carney & Child, 2013; Claessens et al., 2000). Family firms play an important role in Indonesia. Another important characteristic that emerges is the rise of government- and foreign-controlled firms in Indonesia. Thus, this research also divides ownership concentration into family firms, government-controlled and foreign-controlled firms.

Design/methodology/approach

Samples of this research consist of dividend announcements during 2006-2012 in Indonesian Stock Exchange. This research excluded financial data because these have characteristics that are different non-financial sectors’ characteristics. The final sample of this research consists of a 710 firm-year observation.

Findings

The result of this research shows that ownerships have a positive effect on dividend payout. This research divides the sample into family-controlled firms, government-controlled firms (GOEs) and foreign-controlled firms. This research shows that government- and foreign-controlled firms have a positive impact on dividend payout. However, family firms have a negative effect on the dividend payout. Family firms pay lower dividends because they prefer to control it themselves. Family firms earn benefit from those resources, but at the expense of minority shareholders. Thus, family firms engage in expropriation to minority shareholders.

Research limitations/implications

This study focuses on ownership structure of Indonesian listed firm. This study does not analyze the impact of other corporate governance mechanism such as board structure on dividend decisions. The owner of the companies (family, government and foreign firm) has an opportunity to put their member as part of board members. However, this study does not analyze the impact of board structure on dividend decisions.

Originality/value

This study provides evidence that ownership concentration positively affects dividend payout. However, there is a different effect of ownership structure (family-controlled firms, GOEs and foreign-controlled firm). Government- and foreign-controlled have a positive effect; however, family-controlled firm have a negative effect on dividend payout. Therefore, this study provides evidence of the importance of ownership structure on dividend decision.

Details

Journal of Asia Business Studies, vol. 10 no. 3
Type: Research Article
ISSN: 1558-7894

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Article
Publication date: 1 January 2003

Nancy M. Bandy

Rapid changes in the facilities management environment combined with the rising expectations of users has made effective customer service one of the most important factors…

1866

Abstract

Rapid changes in the facilities management environment combined with the rising expectations of users has made effective customer service one of the most important factors contributing to success in today’s efficient facilities management operations. To create an effective customer service programme, it is necessary to analyse needs and set appropriate standards that consider the total requirements and unique resource structure of the service providers in the facility environment. By taking advantage of the latest industry research and proven methods for establishing service standards, the facility manager can design and implement customer service programmes that contribute dramatically to customer satisfaction and the overall performance of the facilities management operation.

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Journal of Facilities Management, vol. 1 no. 4
Type: Research Article
ISSN: 1472-5967

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Book part
Publication date: 11 June 2001

Charles F. Kelliher, Dale Bandy and Andrew J. Judd

Professional standards are used as a means of regulating professional behavior. This relationship raises the question of how standards can be effectively employed. This study…

Abstract

Professional standards are used as a means of regulating professional behavior. This relationship raises the question of how standards can be effectively employed. This study considers whether tax preparer aggressiveness is influenced by the preparer's familiarity with the relevant professional standard. The current “realistic possibility” standard replaced the “reasonable basis” standard as the previous standard was considered too low a threshold. Its application did not afford an effective form of ethical guidance controlling tax practitioner aggressiveness (Bandy et al., 1993; Graetz, 1987). The results of this study indicate that practitioner aggressiveness is inversely related to familiarity with the standard. This finding in turn suggests that a program of familiarization may be needed to achieve compliance with professional ethical standards.

Details

Advances in Taxation
Type: Book
ISBN: 978-0-76230-774-6

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Article
Publication date: 4 June 2018

Monika Bandi Tanner, Adrian Künzi, Therese Lehmann Friedli and Hansruedi Müller

The subsidization of events by public authorities at different administrative levels has become increasingly important in recent years. Event portfolios are an important supply…

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Abstract

Purpose

The subsidization of events by public authorities at different administrative levels has become increasingly important in recent years. Event portfolios are an important supply component of tourism destinations. The development of a valuation tool with an event performance index (EPI) as the key output should enable public authorities to develop transparent, systematic and fair subsidization practices in the future. The paper aims discuss these issues.

Design/methodology/approach

Using a theoretical impact model and event evaluation practices, this work develops a new holistic valuation tool for events with key indicators along the dimensions of sustainable development. Basic cost-benefit analysis ideas enrich the approach conceptually. Indicator development was based on a process of elaboration that considered the scientific literature, event stakeholders and municipal representatives.

Findings

The EPI consists of seven core indicators: size, economic value, touristic value and image, innovative strength, value of networking, value of participation and social exchange and relative ecological burden. The application of this tool to a case study revealed that it generates comprehensive and robust indicators of multifaceted and destination-unspecific event values and supports the process of allocating event subsidies using different remuneration schemes. Straightforward and destination-unspecific indicators assure the transferability and adaptability of the valuation tool to different complex and multifaceted contexts of event subsidization.

Originality/value

The EPI seeks to reduce complexity and incentivize event organizers to meet future sustainable development goals. Additionally, this work contributes to future discussions of both the form and process of event subsidization.

Details

International Journal of Event and Festival Management, vol. 9 no. 2
Type: Research Article
ISSN: 1758-2954

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Book part
Publication date: 18 December 2016

Vetta L. Sanders Thompson and Sula M. Hood

Proponents of community engagement to promote social change advocate bringing together researchers, practitioners, politicians, business leaders, advocates and other relevant…

Abstract

Proponents of community engagement to promote social change advocate bringing together researchers, practitioners, politicians, business leaders, advocates and other relevant stakeholders to identify and solve community problems and issues. This chapter will describe the need for academic and community partnerships, how academic institutions can develop priorities, governance and financial structures that facilitate stronger, more effective community relationships and make contributions to the resolution of social ills. The current literature on community engagement, community-based participatory research, community action research, community-engaged scholarship and service-learning are reviewed. The principles and tenets of engaged scholarship are reviewed, barriers to implementation are discussed and examples provided. Academic institutions can play an important role in social change if they are willing to embrace community engagement. A key to success is building trust, sharing power, fostering co-learning, enhancing strengths and resources, building capacity, and addressing community-identified needs. Academic participation requires institutional and faculty commitment to engagement principles, flexible and inclusive governance structures and strategies to educate community members. The development of the relationships and structures required for successful community engagement can be inhibited by imbalances in power and knowledge that often exist among practitioners, researchers, and community members. This review may assist academic institutions to examine implementation of tenure and promotion policies, oversight strategies and structures that assure community development and benefit, as well as opportunities for faculty, staff and student training on principles and best practices of community-engaged research.

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The Crisis of Race in Higher Education: A Day of Discovery and Dialogue
Type: Book
ISBN: 978-1-78635-710-6

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Book part
Publication date: 1 June 2011

Ross B. Emmett

The familiarity with which the term “scientific” is bandied about these days would almost suggest that it denotes something sacred! The danger of familiarity and sanctity is that…

Abstract

The familiarity with which the term “scientific” is bandied about these days would almost suggest that it denotes something sacred! The danger of familiarity and sanctity is that we may be lulled or frightened into using the word unthinkingly, and it is very necessary to be especially critical as to the meaning of just such terms. The purpose of these paragraphs is to urge a more wary attitude that it sometimes displayed toward the notion of “scientific management” in business, and to sound a warning against a serious error in the conception of business education.

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Frank H. Knight in Iowa City, 1919–1928
Type: Book
ISBN: 978-1-78052-009-4

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Article
Publication date: 1 February 1978

Budgets for the past two or three years have tended to be dominated by speculation and anticipation of alterations in the rate of value added tax. This has led to a number of…

49

Abstract

Budgets for the past two or three years have tended to be dominated by speculation and anticipation of alterations in the rate of value added tax. This has led to a number of curious ups and downs in sales of items like durables. This year, however, all eyes are on the prospects for income tax reductions, and the major stores groups are already counting the extra money. Some very lofty figures for volume growth in sales — some as high as six or seven per cent have been bandied around, but it now appears that the budget is likely to be less reflationary than originally expected, although still good news for the UK's retailers who have not seen a sustained upturn in spending since 1972. Nonetheless the retailers themselves seem to be cautious on the prospects for the year. The recent annual statement from Woolworth's chairman demonstrated that if we are having a consumer boom Woolworth for one has not seen much of it. Government statistics would appear to dictate a cautious line as well. Christmas turned out, belatedly, to be good. January was poor with no discernible volume growth over the sales figures for the previous year. But February was good again, with volume sales at 106.5 as against 104.5 the previous year. But there may be signs that consumers are becoming more confident. The credit figures for January were higher than for some time, indicating that the spending public is expecting things to get better this year. The classic cyclical items such as electricals and white goods will undoubtedly do well in 1978. Merchandisers in the semi luxury and luxury areas that always benefit when disposable income goes up should also flourish. But the food retailers seem destined to find their margins squeezed on account of the price war that is raging in the High Street supermarkets. Furniture sales, where there must be a substantial pent up demand following several years of restraint, should also show a recovery. Unlike the last period when retail shares were showing, as a whole, a good premium to the rest of the stockmarket, major food retailers such as Sainsbury and Tesco now have price earnings ratios of less than 10 on an historic basis, while British Home Stores and Marks & Spencer have ratings of 15 and 18 respectively. Clearly the stockmarket is expecting some good 1978 results from the non‐food sector, but is still doubtful about the impact of the price war on the supermarket companies.

Details

Retail and Distribution Management, vol. 6 no. 2
Type: Research Article
ISSN: 0307-2363

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