The local property tax is the oldest tax in the United States, as well as being the only substantial tax on landed wealth, a major part of the housing expense of most American…
Abstract
The local property tax is the oldest tax in the United States, as well as being the only substantial tax on landed wealth, a major part of the housing expense of most American families, and the most important revenue source for local governments. It is also increasingly limited by state law. This chapter presents a synthetic review of the literature on property tax limitation laws. Property taxation is a crucial resource for local governments because it is primarily a tax on real estate, and land is the least mobile tax base. A tax on the market value of real estate may have the effect of transmitting real estate price shocks to individual land users. Property tax limitation laws provide some homeowners with social protection from such market-induced economic shocks, but they do so at the price of a substantial reduction in state capacity. A meta-regression analysis of published studies finds that property tax levy limitations, on average, reduce local government budgets by as much as 5%. The potential implications for provision of other public goods, including social protection for other groups, are discussed.
Details
Keywords
J. Kelly, D. O’Sullivan, W.M.D. Wright, R. Alcorn and A.W. Lewis
The purpose of this paper is to disseminate the lessons learned from the successful deployment of a wave energy converter (WEC) and accelerate growth in the field of ocean energy…
Abstract
Purpose
The purpose of this paper is to disseminate the lessons learned from the successful deployment of a wave energy converter (WEC) and accelerate growth in the field of ocean energy.
Design/methodology/approach
A thorough, well structured, documented, industrial approach was taken to the deployment because of the depth and scale of the task required. This approach is shown throughout the paper, which reflects the importance of a comprehensive project plan in success as well as failure.
Findings
The findings demonstrate the viability of the use of off shore WEC to generate electricity and that such a project can be completed on time and on budget.
Research limitations/implications
The research implications of the paper include the importance of an enhanced, integrated supervisory system control in terms of efficiency, operation and maintenance, and long-term viability of WECs. This paper can be used to help guide the direction of further research in similar areas.
Practical implications
The practical implications include proof that WEC deployments can be carried out both on time and under budget. It highlights much of the practical data collected throughout the course of the project and presents it so that it might be used as a guide for future projects.
Originality/value
At the time of this paper, successful deployment of off shore WECs has been a rare accomplishment. Because the project was publicly funded, the data collected during this project, both technical and practical, is freely available.
Details
Keywords
L. Dooley, G. Lupton and D. O'Sullivan
The paper aims to examine the theory of project and multiple project management and develop a framework tool to facilitate the management of a portfolio of multiple projects…
Abstract
Purpose
The paper aims to examine the theory of project and multiple project management and develop a framework tool to facilitate the management of a portfolio of multiple projects across an organisation and enhance the overall effectiveness of the process.
Design/methodology/approach
The methodology adopted in this paper was first, to undertake a literature survey of the area and to distil the key elements affecting the management of multiple projects within organisations. A number of interrelated tools to support effective management are then developed and applied to a mall to medium‐sized enterprise (SME) to validate their applicability.
Findings
The paper highlights that greater organisational efficiency and less conflict can be achieved through greater structure and understanding of the intricacies of managing multiple projects.
Practical implications
Organisations can reduce the pressure imposed on staff as a result of the matrix structure by clearer deployment of strategies to projects and increased awareness of risk of conflict between function and project co‐ordinators.
Originality/value
The value of the paper is that it presents organisations with a tool that interrelates projects to strategy fulfilment and also identifies the level, focus and loading of projects to individuals across the organisation. In this way organisations can better understand their organisations and manage their portfolio process more effectively.
Details
Keywords
Elizabeth J. Allan and David J. Kerschner
This chapter reviews literature on hazing and hazing prevention specific to university athletics, with an emphasis on US and Canadian contexts. A synthesis of studies related to…
Abstract
This chapter reviews literature on hazing and hazing prevention specific to university athletics, with an emphasis on US and Canadian contexts. A synthesis of studies related to the nature and extent of student-athlete hazing and gender, sexuality and hazing is shared followed by a summary of public health-based approaches to hazing prevention and athlete-specific hazing prevention strategies.
Details
Keywords
Don O'Sullivan and Patrick Butler
The purpose of this paper is to examine the merit of enterprise policies that seek to enhance market orientation as a driver of firm performance.
Abstract
Purpose
The purpose of this paper is to examine the merit of enterprise policies that seek to enhance market orientation as a driver of firm performance.
Design/methodology/approach
The approach takes the form of empirical research utilising the MKTOR survey instrument, administered to senior marketing managers in high‐value‐added sectors in Ireland; and both subjective and lagged objective measures of firm performance.
Findings
Findings support international context‐specific research. Market orientation is not found to be directly associated with firm performance in high‐value‐added firms in the Irish economy.
Research limitations/implications
Research directions should include the evolving understanding of market orientation, and the exploration of what alternative orientations lead to improved performance in different contexts.
Practical implications
For public policy, a re‐examination of the conceptualisation of, and support for, market orientation is warranted.
Originality/value
The paper presents a new contribution to understanding the merit of market orientation in enterprise policy in developed economies.
Details
Keywords
Johannes Luberichs and Helmut Wachowiak
With its capabilities for business mapping, geospatial analysis and its contribution to decision making, geographic information system (GIS) seems to be a valuable tool especially…
Abstract
With its capabilities for business mapping, geospatial analysis and its contribution to decision making, geographic information system (GIS) seems to be a valuable tool especially applicable in the discipline tourism geography. The capabilities of geospatial analysis for tourist consumer research at destinations will be exemplified by the case of German low-cost carrier passengers (LCCP) on Majorca island, Spain, one of the worlds' leading coastal mass holiday destinations with an annual visitor demand of around 10 million arrivals. The survey puts together primary and secondary research to profile LCCP groups located in different tourism spaces around the island. The approach as well as results shall motivate stakeholders in the tourism industry, especially destinations, to enlarge their marketing and management issues towards geospatial analysis.
Beyond the idea of the city as ‘an abstract terrain for business operations’ (Greenfield, 2013), this chapter analyses alternative constructions and research processes for…
Abstract
Beyond the idea of the city as ‘an abstract terrain for business operations’ (Greenfield, 2013), this chapter analyses alternative constructions and research processes for engaging with ideas of smart cities and digital spatiality, drawing upon the author's arts-based research making virtual reality installations. The chapter describes workshops in which participants have navigated virtual and analogue city spaces, discussing their own ideas of smartness and the mapping of cities. These workshops took place off and online, collaboratively framing intelligences beyond the extractivist logic of surveillance and the Internet of things. In the making of this work, questions of what we mean by smartness and futurity were materialised. The chapter expands on these projects and questions, asking what kinds of design prevents social equality (Ansari, 2020; Irani, 2015), who is left out of these constructs and why? The author draws upon this work in relation to Waterford, examining how the specific historical and contemporary contexts and topography of the city informs a situated approach to technologies of representation. Rivers, from the Thames to the ‘artificial’ Huangpu, the Suir and John's River in Waterford, in their contingency and ontological instability, run through the chapter as a situating, post-human presence.
Details
Keywords
This special “Anbar Abstracts” issue of Journal of Management in Medicine is split into 6 sections covering abstracts under the following headings: General Management; Personnel…
Abstract
This special “Anbar Abstracts” issue of Journal of Management in Medicine is split into 6 sections covering abstracts under the following headings: General Management; Personnel and Training; Quality in Health Care; Health Care Marketing; Financial Management; and Information Technology.