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Article
Publication date: 1 April 1991

Victoria Edwards and Bill Seabrooke

Provides a critique of the conventional approach to propertymanagement, highlighting the inadequacies of this approach inaccommodating the needs of modern property owners and…

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Abstract

Provides a critique of the conventional approach to property management, highlighting the inadequacies of this approach in accommodating the needs of modern property owners and users. Explains inadequacies in relation to the management of property portfolios where high performance is demanded and greater reliance on professional judgement is required.

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Property Management, vol. 9 no. 4
Type: Research Article
ISSN: 0263-7472

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Publication date: 10 February 2015

Cornel Ban

Soon after the Lehman crisis, the International Monetary Fund (IMF) surprised its critics with a reconsideration of its research and advice on fiscal policy. The paper traces the…

Abstract

Soon after the Lehman crisis, the International Monetary Fund (IMF) surprised its critics with a reconsideration of its research and advice on fiscal policy. The paper traces the influence that the Fund’s senior management and research elite has had on the recalibration of the IMF’s doctrine on fiscal policy. The findings suggest that overall there has been some selective incorporation of unorthodox ideas in the Fund’s fiscal doctrine, while the strong thesis that austerity has expansionary effects has been rejected. Indeed, the Fund’s new orthodoxy is concerned with the recessionary effects of fiscal consolidation and, more recently, endorses calls for a more progressive adjustment of the costs of fiscal sustainability. These changes notwithstanding, the IMF’s adaptive incremental transformation on fiscal policy issues falls short of a paradigm shift and is best conceived of as an important recalibration of the precrisis status quo.

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Elites on Trial
Type: Book
ISBN: 978-1-78441-680-5

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Book part
Publication date: 19 October 2016

Adrienne Roberts

The proliferation of homelessness and housing precariousness, along with a dramatic growth in food banks, are two signs that while parts of the UK economy may be recovering from…

Abstract

The proliferation of homelessness and housing precariousness, along with a dramatic growth in food banks, are two signs that while parts of the UK economy may be recovering from the 2008 financial crisis and recession, the same cannot be said for the living conditions of much of the poor and working class population. Much of the media discussion has centered on the ways in which these social ills have been caused by government policy, particularly cuts to social and welfare services introduced under the banner of “austerity.” I argue in this paper, however, that a narrow focus on austerity risks obscuring some of the longer-term structural transformations that have taken place under neoliberal capitalism, namely: (1) financialization and (2) the privatization of social reproduction. Situating these two trends within a longer history of capitalism, I argue, allows us to understand the contemporary housing and food crises as specific (and highly gendered) manifestations of a more fundamental contradiction between capital accumulation and progressive and sustainable forms of social reproduction. Doing so further helps to locate the dramatic proliferation of household debt, which has been supported by both processes, as both cause and consequence of the crisis in social reproduction faced by many UK households.

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Risking Capitalism
Type: Book
ISBN: 978-1-78635-235-4

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Book part
Publication date: 24 March 2022

Oluwatobi Joseph Alabi and Olawale Yinusa Olonade

Family, like other social institutions within society, has undergone changes that have impacted its structure, form, and dynamics over the years. This chapter, through an in-depth

Abstract

Family, like other social institutions within society, has undergone changes that have impacted its structure, form, and dynamics over the years. This chapter, through an in-depth review of family and relationship literature, investigates the complexities, dynamics, and changes in the Nigerian family structure. These changes are argued to be influenced among other things by various cultural, social, political, and economic factors that have shaped the twenty-first century. As such, the contemporary Nigerian family structure has witnessed transformations such as an increase in single parenting, separation, divorce, baby-daddy and baby-mama arrangements, and the salient practice of homo-sexual relationships, among others. These changes have not only impacted family structures and formations but also have attendant consequences on relationship patterns in marriages, intimate relationships, and children’s socialization.

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Families in Nigeria: Understanding Their Diversity, Adaptability, and Strengths
Type: Book
ISBN: 978-1-80262-543-1

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Book part
Publication date: 10 February 2015

Peer Hull Kristensen

This paper is concerned to show how the Danish political elite interpreted and responded to the consequences of the 2008 financial crisis for the Danish economy. In particular…

Abstract

This paper is concerned to show how the Danish political elite interpreted and responded to the consequences of the 2008 financial crisis for the Danish economy. In particular, the paper describes how this interpretive construction focused primarily on three features of the Danish context to the exclusion of other perspectives; the first was an emphasis on the problems of the financial sector, of interest rates and state finances; the second was that Danish productivity increases were falling behind other comparable countries and part of the solution required new strategies towards labour and unemployment benefits; thirdly, the adverse effects of the crisis were causing an increase in government expenditure and a decline in government revenues which was rapidly becoming unsustainable. As a consequence, the Danish elite fell into the broader interpretation of the crisis embedded in the dominant view within the EU institutions as well as among the international financial institutions such as the IMF and the World Bank, that a period of austerity and fiscal consolidation was the required remedy, even though this was likely to be pro-cyclical in its effects. However, the paper shows that alternative data which is more reflective of Denmark’s position in the global economy and the trajectory and form of its growth over the last decade reveals that the interpretation of the Danish elite has been too narrow and neglects the distinctive roots of Denmark’s competitive strengths. Indeed, by responding in the way which they have, the Danish elite is in danger of undermining the very conditions of Denmark’s competitiveness.

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Elites on Trial
Type: Book
ISBN: 978-1-78441-680-5

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Book part
Publication date: 18 October 2011

Lars Mjøset

This analysis attempts a comparative specification of certain aspects of the country studies contained in this volume. The point of departure is the banking crises of the early…

Abstract

This analysis attempts a comparative specification of certain aspects of the country studies contained in this volume. The point of departure is the banking crises of the early 1990s (deep in Finland, Norway and Sweden, mini-crisis in Denmark and absent in Iceland) and the contrast to Iceland's financial meltdown in 2007/2008 (no crisis in the three, a new mini-crisis in Denmark). Detailed process tracing of the Icelandic crisis is provided. The case account is then used to shed light on the different roles of neoliberalism, economics expert knowledge and populist right-wing party formation in the five Nordic political economies.

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The Nordic Varieties of Capitalism
Type: Book
ISBN: 978-0-85724-778-0

Available. Open Access. Open Access
Article
Publication date: 10 June 2024

David Castillo-Merino, Josep Garcia-Blandon and Gonzalo Rodríguez-Pérez

This paper aims to examine the effects of the 2014 European regulatory reform on auditors’ activity, the audit outcome and the audit market, with a focus on the Spanish market.

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Abstract

Purpose

This paper aims to examine the effects of the 2014 European regulatory reform on auditors’ activity, the audit outcome and the audit market, with a focus on the Spanish market.

Design/methodology/approach

The research is based on in-depth, semistructured interviews with partners of the main audit firms operating in the Spanish market. This qualitative approach provides a precise identification of the cause-effect relationships of the new measures introduced by the European audit regulation.

Findings

The findings indicate that, based on auditors’ opinions, the costs of the main regulatory changes outweigh the benefits. The European Union (EU) Audit Regulation imposes more demanding provisions, such as an extended auditor’s report, mandatory audit firm rotation, more banned nonaudit services and stricter quality controls, resulting in substantial side effects on audit activity and the audit market. This could undermine the objective of enhancing the quality of audit services.

Originality/value

To the best of the authors’ knowledge, this is the first study to analyze the effect of the 2014 EU regulatory reform on audit activity, audit market and audit outcome based on auditors’ perceptions. The findings may be of interest to academics, professionals and regulators alike, as they offer valuable insights for assessing the effectiveness of the new audit provisions. Additionally, the qualitative methodology used facilitates a causal analysis of the key elements introduced by the regulations, potentially paving the way for future research avenues.

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Meditari Accountancy Research, vol. 32 no. 7
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 20 December 2023

Wunhong Su and Chen Yin

This study aims to investigate the association between executives with foreign backgrounds and the audit fees paid by the Chinese-listed firms over the period from 2010 to 2020.

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Abstract

Purpose

This study aims to investigate the association between executives with foreign backgrounds and the audit fees paid by the Chinese-listed firms over the period from 2010 to 2020.

Design/methodology/approach

To examine the association between executives’ foreign experience and audit fees, this study constructs the following empirical model: Lnfeei,t = β0 + β1Foreign backgroundi,t + ∑βj Controli,t + YearFE + IndFE + εi,t (1).

Findings

This study finds that auditors charge higher fees for firms hiring more executives with foreign backgrounds. The results are robust to a battery of robustness checks, including fixed effects, alternative measures of independent variable, controlling for other characteristics of executives and auditors and entropy balancing method.

Originality/value

This study sheds light on how executives’ foreign backgrounds affect audit fees, enriching the literature on executive heterogeneity and audit fees and providing important implications for audit practitioners.

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Review of Accounting and Finance, vol. 23 no. 2
Type: Research Article
ISSN: 1475-7702

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Book part
Publication date: 18 January 2002

Abstract

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The Comparative Study of Conscription in the Armed Forces
Type: Book
ISBN: 978-0-76230-836-1

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Article
Publication date: 1 June 1898

Since our visit to England last year with the American Librarians, we have often mentally discussed the reason why so many of the libraries of the United States are in the hands…

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Abstract

Since our visit to England last year with the American Librarians, we have often mentally discussed the reason why so many of the libraries of the United States are in the hands of women, and so few in Great Britain. Tradition and habit are of course responsible to a great degree in the latter case. The majority of the libraries in Great Britain are not a new growth; they have always been in the hands of men, therefore they always must be. They have been built up slowly as conservators of the literature of the ages, and it is fitting that wise and learned men should have them in charge.

Details

New Library World, vol. 1 no. 6
Type: Research Article
ISSN: 0307-4803

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