Search results

1 – 10 of 442
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 25 November 2013

Malcolm David James

The purpose of this paper is to assess the issues raised by and the possible long-term significance of the judicial review obtained by the pressure group UK Uncut into HM Revenue…

428

Abstract

Purpose

The purpose of this paper is to assess the issues raised by and the possible long-term significance of the judicial review obtained by the pressure group UK Uncut into HM Revenue and Customs’ decision to forgive £10 m of interest payable by the investment bank, Goldman Sachs.

Design/methodology/approach

Using Lukes’ (2005) three dimensions of power as a conceptual framework, the paper compares this case with a similar case from the 1980s in order to discuss the importance of democratic oversight of the way in which public bodies discharge their duties, the extent to which this should override the principle of taxpayer confidentiality and the extent to which legal rules and procedures permit such oversight.

Findings

The comparison shows that, by permitting the review to proceed, greater weight was given to the importance of democratic oversight in the UK Uncut's case, but the rejection of both cases demonstrates that the tax authority is permitted very wide administrative discretion. However, whilst UK Uncut's challenge ultimately failed, it exposed aspects of the tax authority's relationship with large taxpayers to public gaze. This has contributed to demands for changes in the taxation system, which legislators might eventually feel forced to heed.

Originality/value

This paper reminds that any significant shift in public attitudes must always have a beginning, and that, even if the challenge fails, it might be the first tangible evidence of a demand for greater transparency in the administration of the tax system which might lead to future changes.

Details

Journal of Applied Accounting Research, vol. 14 no. 3
Type: Research Article
ISSN: 0967-5426

Keywords

Access Restricted. View access options
Article
Publication date: 1 May 1983

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of…

16782

Abstract

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.

Details

Management Decision, vol. 21 no. 5
Type: Research Article
ISSN: 0025-1747

Keywords

Access Restricted. View access options
Article
Publication date: 21 June 2011

Catriona Paisey and Nicholas J. Paisey

The purpose of this paper is to examine financial management in the Pre‐Reformation church in Aberdeen, Scotland during the bishopric of Bishop William Elphinstone (1488‐1514).

1671

Abstract

Purpose

The purpose of this paper is to examine financial management in the Pre‐Reformation church in Aberdeen, Scotland during the bishopric of Bishop William Elphinstone (1488‐1514).

Design/methodology/approach

The paper employs a combination of literature‐based analysis, archival research and the use of biographies in order to examine aspects of financial management within the Pre‐Reformation church in Aberdeen, Scotland.

Findings

There is evidence that accounting for assets and income was mobilised in order to achieve social aims. Recording mechanisms give visibility to the church's remuneration and governance strategy. Together, these examples show that there was no evidence of a sacred/secular divide in this context.

Research limitations/implications

Archives may be incomplete but can give insight into financial management in historical context and aspects of the sacred/secular divide.

Originality/value

This paper aids understanding of visibility and governance possibilities afforded by accounting that has been mobilised in an historic setting in order to achieve social aims.

Details

Accounting, Auditing & Accountability Journal, vol. 24 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Access Restricted. View access options
Article
Publication date: 14 October 2006

Malcolm Vick and Fay Gasparini

Pictures are routinely identified as possible sources for researching history yet they are widely either neglected or underused. This article explores the use of pictorial…

327

Abstract

Pictures are routinely identified as possible sources for researching history yet they are widely either neglected or underused. This article explores the use of pictorial materials, in particular photographs, in historical analysis. It describes some common, or standard, uses of photographs in historical writing, and critically discusses them. It identifies and examines methodological and ethical issues in using photographs as evidence. And it draws on a current project which is using a rich body of photographs as an integral part of its analysis of the history of one educational institution to explore these issues

Details

History of Education Review, vol. 35 no. 2
Type: Research Article
ISSN: 0819-8691

Keywords

Access Restricted. View access options
Article
Publication date: 1 March 2001

K.G.B. Bakewell

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18;…

19373

Abstract

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

Details

Structural Survey, vol. 19 no. 3
Type: Research Article
ISSN: 0263-080X

Access Restricted. View access options
Article
Publication date: 1 September 2001

Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management…

14964

Abstract

Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

Details

Facilities, vol. 19 no. 9
Type: Research Article
ISSN: 0263-2772

Access Restricted. View access options
Article
Publication date: 1 March 2001

K.G.B. Bakewell

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18;…

14600

Abstract

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

Details

Property Management, vol. 19 no. 3
Type: Research Article
ISSN: 0263-7472

Access Restricted. View access options
Article
Publication date: 1 May 2001

K.G.B. Bakewell

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18;…

14317

Abstract

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

Details

Journal of Property Investment & Finance, vol. 19 no. 5
Type: Research Article
ISSN: 1463-578X

Available. Content available
Book part
Publication date: 23 November 2018

Tara Brabazon, Steve Redhead and Runyararo S. Chivaura

Abstract

Details

Trump Studies
Type: Book
ISBN: 978-1-78769-779-9

Access Restricted. View access options
Article
Publication date: 1 September 2000

Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐17; Journal of Property Investment & Finance Volumes 8‐17; Property Management…

27675

Abstract

Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐17; Journal of Property Investment & Finance Volumes 8‐17; Property Management Volumes 8‐17; Structural Survey Volumes 8‐17.

Details

Facilities, vol. 18 no. 9
Type: Research Article
ISSN: 0263-2772

1 – 10 of 442
Per page
102050