Search results

1 – 10 of 140
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 1 March 2013

Helisse Levine and Paul Greaves

The Obama Administration has proposed reinstatement of the BABs program created as part of the 2009 ARRA legislation to put state and local governments on a fiscally sustainable…

67

Abstract

The Obama Administration has proposed reinstatement of the BABs program created as part of the 2009 ARRA legislation to put state and local governments on a fiscally sustainable path by supplementing their capacity to access the bond market. However, it is cost prohibitive to issue BABs and purchase municipal bond insurance. The research questions raised in this study are specific to the lower rated municipalities: 1) did they experience an increase in issuance during the BABs program and 2) what is the effect of BABs on the re-emergence of municipal bond insurance in facilitating access to the capital markets? G.O. debt issuance for years 2001-2011 and BABs data provided by Bloomberg and Thomson Reuters are used to develop a comparative analysis. Results suggest 1) highly rated issuers significantly benefitted and 2) G.O. insured debt issued during the BABs program was down 30% for lower rated issuers when compared to the pre-BABs period.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 25 no. 3
Type: Research Article
ISSN: 1096-3367

Access Restricted. View access options
Article
Publication date: 1 March 2013

John F. Sacco and Gerard R. Busheé

This paper analyzes the impact of economic downturns on the revenue and expense sides of city financing for the period 2003 to 2009 using a convenience sample of the audited end…

887

Abstract

This paper analyzes the impact of economic downturns on the revenue and expense sides of city financing for the period 2003 to 2009 using a convenience sample of the audited end of year financial reports for thirty midsized US cities. The analysis focuses on whether and how quickly and how extensively revenue and spending directions from past years are altered by recessions. A seven year series of Comprehensive Annual Financial Report (CAFR) data serves to explore whether citiesʼ revenues and spending, especially the traditional property tax and core functions such as public safety and infrastructure withstood the brief 2001 and the persistent 2007 recessions? The findings point to consumption (spending) over stability (revenue minus expense) for the recession of 2007, particularly in 2008 and 2009.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 25 no. 3
Type: Research Article
ISSN: 1096-3367

Available. Content available
681

Abstract

Details

Aircraft Engineering and Aerospace Technology, vol. 70 no. 3
Type: Research Article
ISSN: 0002-2667

Keywords

Access Restricted. View access options
Article
Publication date: 1 March 2013

Yuhua Qiao

20

Abstract

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 25 no. 3
Type: Research Article
ISSN: 1096-3367

Access Restricted. View access options
Article
Publication date: 22 April 2020

Paul Pounder and Damian Eisenghower Greaves

The purpose of this paper is to explore effective leadership based on information collected from leaders in the healthcare delivery system within the Caribbean. It assesses…

688

Abstract

Purpose

The purpose of this paper is to explore effective leadership based on information collected from leaders in the healthcare delivery system within the Caribbean. It assesses leadership challenges and the ability to perform based on balancing limited resources.

Design/methodology/approach

The authors used grounded theories as the basis for data gathering and formulating a strategy for thematic analysis. The researchers analyzed the data through identifying, synthesizing and evaluating codes. The sample comprised 20 senior officials from 7 ministries of health, 7 permanent secretaries and 6 chief medical officers across the 12 island states in the Caribbean region.

Findings

The findings are broken down into two main areas: first of these is the competency areas and the second part is the personal characteristics. The first part highlighted the Leader's ability to lead others or projects. The second part assessed the leaders' personality traits and distinguishing qualities that are embodied in the individual leaders.

Research limitations/implications

The study is exploratory; given that this is the first time that such research has been done within the healthcare sector of the Caribbean region. Because of the chosen research approach, interviewees' comments within the paper may be biased based on their specific situation and exposure.

Practical implications

The study highlights that there is a need for more training in leadership and other management competencies to assist in the decision-making process within the healthcare section of the public sector.

Social implications

The study highlights that there is a need for better understanding of the inter-connectivity of the public service culture, global health governance and healthcare delivery. This paper provides a basis to help academics and practitioners think through leadership styles and strategies; plus, identify suitable best practices to lead more effectively in a social care field.

Originality/value

The study assesses the effectiveness of the leadership styles in the healthcare sector within the context of the Caribbean and it contributes by adapting and extending the literature on leadership in the study. Further, the paper contributes to the discourse on the demands on leadership for developing countries.

Details

International Journal of Public Leadership, vol. 16 no. 2
Type: Research Article
ISSN: 2056-4929

Keywords

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

PHILIP BOWCOCK

About 20 years ago it was recognised that an anomaly could arise in the application of the dual rate method of valuation where the income varied during the term, and in subsequent…

117

Abstract

About 20 years ago it was recognised that an anomaly could arise in the application of the dual rate method of valuation where the income varied during the term, and in subsequent years various methods of modifying the dual rate calculation were proposed, including the Double Sinking Fund Method (A. W. Davidson), and the Annual Equivalent and Sinking Fund Methods (M. J. Greaves). A further alternative, Pannell's method, has also been suggested, but it is not considered here. These three methods give somewhat differing results as demonstrated by Baum and Mackmin,1 since the underlying assumptions are different. These latter authors came to the conclusion that the Double Sinking Fund Method (DSF) in particular could result in a degree of over‐valuation and the purpose of this paper is to examine the reasons for this.

Details

Journal of Valuation, vol. 1 no. 4
Type: Research Article
ISSN: 0263-7480

Access Restricted. View access options
Article
Publication date: 1 November 2007

Theo Stickley, Willow Merryweather and Paul Leighton

Based in a deprived inner city area in Nottingham, Art in Mind aims to improve individual health and well‐being and to raise mental health awareness by encouraging self‐expression…

167

Abstract

Based in a deprived inner city area in Nottingham, Art in Mind aims to improve individual health and well‐being and to raise mental health awareness by encouraging self‐expression through the arts and participation in community activities. Theo Stickley, Willow Merryweather and Paul Leighton describe the power of the arts to change minds and lives.

Details

A Life in the Day, vol. 11 no. 4
Type: Research Article
ISSN: 1366-6282

Access Restricted. View access options
Book part
Publication date: 4 October 2024

Simon J. Davies and Paul Robert van der Heijden

The chapter provides an overview of the book and addresses the rationale for the selection of cases reflecting teaching and research in major areas of SDG14. For example, the…

Abstract

The chapter provides an overview of the book and addresses the rationale for the selection of cases reflecting teaching and research in major areas of SDG14. For example, the impact of increasing global sea temperature, ocean acidification, and pollution on aquatic life and biosciences. Fisheries and aquaculture for seafood and marine ingredients and marine protected areas (MPAs) that favour the assemblage of fish, crustaceans, alga, coral, and mussels to enhance and stimulate biodiversity. New products derived from marine biotechnology are viewed to conserve and sustainably use the seas and oceans whilst promoting wealth creation and employment. Marine parks allow scientists to better study the marine environment and explore sustainable balances between tourism, work, and recreation in harmony with the Life Below Water – SDG14 mandate. Finally, the aspects of governance and roles of stakeholders and societal involvement are advocated in achieving the safe and effective use of marine resources. Throughout, the role of higher education in providing educated scientists and multidisciplinary specialists for future generations to come is highlighted.

Access Restricted. View access options
Article
Publication date: 1 April 1973

Current issues of Publishers' Weekly are reporting serious shortages of paper, binders board, cloth, and other essential book manufacturing materials. Let us assure you these…

144

Abstract

Current issues of Publishers' Weekly are reporting serious shortages of paper, binders board, cloth, and other essential book manufacturing materials. Let us assure you these shortages are very real and quite severe.

Details

Reference Services Review, vol. 1 no. 4
Type: Research Article
ISSN: 0090-7324

Access Restricted. View access options
Article
Publication date: 2 March 2012

Nelson Chan and Norman Harker

The purpose of this paper is to re‐visit the problems of taxation consequences of sinking fund in the UK and to look at what is believed to be the only rational reason for using…

2150

Abstract

Purpose

The purpose of this paper is to re‐visit the problems of taxation consequences of sinking fund in the UK and to look at what is believed to be the only rational reason for using the dual rate adjusted for tax method variant.

Design/methodology/approach

The structure of this paper is: valuing a freehold and a leasehold interest by the single rate gross and net of tax approaches to show the logic that works with freehold valuation interest may not work with leasehold valuation; exploring the tax impacts on sinking fund; resolving the taxation issue of sinking fund; demonstrating the solution to the “double sinking fund problem” by the Greaves method and the single rate net of tax approach; and exploring the future of the dual rate theory.

Findings

The paper confirms that the traditional method is not satisfactory, even after the modifications made by the various methods mentioned above. The single rate net of tax approach is proved to meet all expectations and can be regarded as a more rational approach to the dual rate method.

Practical implications

Valuers of the “UK School” might consider that not only should dual rate valuation be regarded as defunct, but also that the more appropriate approach might be to move to a net of taxation approach.

Originality/value

This paper is the original work of the authors.

Details

Journal of Property Investment & Finance, vol. 30 no. 2
Type: Research Article
ISSN: 1463-578X

Keywords

1 – 10 of 140
Per page
102050