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Article
Publication date: 20 November 2009

Michele Hampshire and Cathy E. Sanford

The purpose of this paper is to discuss the current status and challenges of providing library services to commuter populations living in the fastest‐growing region of the San…

858

Abstract

Purpose

The purpose of this paper is to discuss the current status and challenges of providing library services to commuter populations living in the fastest‐growing region of the San Francisco Bay Area, where the closest library building can be more than 20 miles distant.

Design/methodology/approach

The paper describes the impetus for, and experience of, introducing to the USA familiar ATM‐style technology adapted to lend books.

Findings

The paper suggests ways to correct inequities in delivery of library services to those who are disadvantaged by lack of proximity to a library building.

Originality/value

The paper provides an example of a library implementing, testing, evaluating, and expanding an innovative service.

Details

New Library World, vol. 110 no. 11/12
Type: Research Article
ISSN: 0307-4803

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Available. Content available
Book part
Publication date: 16 June 2023

Free Access. Free Access

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Advances in Taxation
Type: Book
ISBN: 978-1-83753-361-9

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Book part
Publication date: 12 June 2018

Douglas NeJaime

This chapter uncovers the destabilizing and transformative dimensions of a legal process commonly described as assimilation. Lawyers working on behalf of a marginalized group…

Abstract

This chapter uncovers the destabilizing and transformative dimensions of a legal process commonly described as assimilation. Lawyers working on behalf of a marginalized group often argue that the group merits inclusion in dominant institutions, and they do so by casting the group as like the majority. Scholars have criticized claims of this kind for affirming the status quo and muting significant differences of the excluded group. Yet, this chapter shows how these claims may also disrupt the status quo, transform dominant institutions, and convert distinctive features of the excluded group into more widely shared legal norms. This dynamic is observed in the context of lesbian, gay, bisexual, and transgender (LGBT) rights, and specifically through attention to three phases of LGBT advocacy: (1) claims to parental recognition of unmarried same-sex parents, (2) claims to marriage, and (3) claims regarding the consequences of marriage for same-sex parents. The analysis shows how claims that appeared assimilationist – demanding inclusion in marriage and parenthood by arguing that same-sex couples are similarly situated to their different-sex counterparts – subtly challenged and reshaped legal norms governing parenthood, including marital parenthood. While this chapter focuses on LGBT claims, it uncovers a dynamic that may exist in other settings.

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Special Issue: Law and the Imagining of Difference
Type: Book
ISBN: 978-1-78756-030-7

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Article
Publication date: 1 March 2002

Michele Hollywood

69

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Working with Older People, vol. 6 no. 1
Type: Research Article
ISSN: 1366-3666

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Book part
Publication date: 16 June 2023

Michaele L. Morrow, Jacob Suher and Ashley West

This research investigates the effect of imposing a tax on sugar-sweetened beverages (SSBs) on the likelihood of purchasing SSBs. We design and test an experimental framework that…

Abstract

This research investigates the effect of imposing a tax on sugar-sweetened beverages (SSBs) on the likelihood of purchasing SSBs. We design and test an experimental framework that examines this and the effects of providing an explanation about the presence of an SSB tax and information about the negative health effects of consuming SSBs. Consistent with Elbel, Taksler, Mijanovich, Abrams, and Dixon (2013) and Taylor, Kaplan, Villas-Boas, and Jung (2019), we find that imposing a tax, in addition to increasing the conspicuousness of the tax by explaining the presence of a tax (and in some cases, the negative health effects) reduces the likelihood of purchasing an SSB anywhere from 8.39% to 18.15%. We contribute to the public health and tax policy literature by testing consumer choice in a controlled experimental setting and considering the effect of individual differences on the choice to purchase SSBs. Imposing a tax on SSBs may be an effective tool for decreasing SSB consumption that is made more effective when the tax is conspicuous.

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Advances in Taxation
Type: Book
ISBN: 978-1-83753-361-9

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Book part
Publication date: 9 December 2020

Zhan Furner, Michaele L. Morrow and Robert C. Ricketts

In this chapter we analyze how the designation of foreign earnings as “permanently reinvested” outside the US (PRE) is related to subsequent firm growth and market returns. Prior…

Abstract

In this chapter we analyze how the designation of foreign earnings as “permanently reinvested” outside the US (PRE) is related to subsequent firm growth and market returns. Prior research suggests that firms that hold excess cash in foreign markets to avoid the US corporate income tax experience lower growth, since such “trapped” cash is inefficiently invested. However, foreign earnings can be inefficiently invested in forms other than cash. We hypothesize and find that as the ratio of PRE to total assets increases, firms' growth rates decline. Our results suggest that trapped earnings, and not just trapped cash, are associated with lower growth. Because PRE have also been associated with earnings management in the literature, we further analyze the association between the use of PRE to meet or beat earnings targets and subsequent growth, observing a significant and persistent negative association. Finally, we note that the market discount for PRE, and especially for the use of PRE to manage earnings, appears to be relatively small. Our results provide support for FASB's stated plans to increase disclosure requirements surrounding the tax accrual.

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Book part
Publication date: 20 January 2021

Vincent K. Chong, Michele K. C. Leong and David R. Woodliff

This paper uses a laboratory experiment to examine the effect of accountability pressure as a monitoring control tool to mitigate subordinates' propensity to create budgetary…

Abstract

This paper uses a laboratory experiment to examine the effect of accountability pressure as a monitoring control tool to mitigate subordinates' propensity to create budgetary slack. The results suggest that budgetary slack is (lowest) highest when accountability pressure is (present) absent under a private information situation. The results further reveal that accountability pressure is positively associated with subordinates' perceived levels of honesty, which in turn is negatively associated with budgetary slack creation. The findings of this paper have important theoretical and practical implications for budgetary control systems design.

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Article
Publication date: 1 September 1978

MICHELE CASSETTI

The identification of the jet propulsion forces from those of the aerodynamic forces of body to which the propulsion system is fitted, is still one of the most controversial…

51

Abstract

The identification of the jet propulsion forces from those of the aerodynamic forces of body to which the propulsion system is fitted, is still one of the most controversial subjects involved in aircraft performance predictions and thrust/drag flight test results. In fact the inter‐action between airframe and engine aerodynamics makes the use of independent airframe and propulsion performance impossible.

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Aircraft Engineering and Aerospace Technology, vol. 50 no. 9
Type: Research Article
ISSN: 0002-2667

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Book part
Publication date: 9 December 2020

Free Access. Free Access

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Advances in Taxation
Type: Book
ISBN: 978-1-80043-327-4

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Book part
Publication date: 4 April 2016

Farley Grubb

The British North American colonies were the first western economies to rely on legislature-issued paper monies as an important internal media of exchange. This system arose…

Abstract

The British North American colonies were the first western economies to rely on legislature-issued paper monies as an important internal media of exchange. This system arose piecemeal. In the absence of banks and treasuries that exchanged paper monies at face value for specie monies on demand, colonial governments experimented with other ways to anchor their paper monies to real values in the economy. These mechanisms included tax-redemption, land-backed loans, sinking funds, interest-bearing notes, and legal tender laws. I assess and explain the structure and performance of these mechanisms. This was monetary experimentation on a grand scale.

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Research in Economic History
Type: Book
ISBN: 978-1-78635-276-7

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