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Article
Publication date: 1 August 2002

Robert D. Campbell and C.F. Sirmans

This is a policy paper that examines the most important issues that must be addressed in designing the institutional structure for tax‐advantaged public real estate companies in…

2905

Abstract

This is a policy paper that examines the most important issues that must be addressed in designing the institutional structure for tax‐advantaged public real estate companies in Europe. The real estate investment trust form of corporate structure was first created in the USA in 1960. In Europe, the real estate invstment trust (REIT) regime has been authorized only in The Netherlands, and very recently in Belgium. However, the establishment of REIT‐like public investment vehicles is under discussion in the UK, and in several Continental European nations. Advocates of European REITs believe that these investment vehicles would reduce costs of capital, improve liquidity in local real estate markets, and promote more efficient allocation of capital. European countries that are moving toward the establishment of REITs face a series of important decisions regarding the features of the institutional environment in which these firms will operate. This paper summarizes the most important decisions that must be made, and considers the policy implications of each. We conclude that the US model should not be adopted uncritically in Europe; instead, structural options should be considered carefully. Problems of international taxation are identified, and the possible development of a pan‐European REIT structure is discussed.

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Journal of Property Investment & Finance, vol. 20 no. 4
Type: Research Article
ISSN: 1463-578X

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Article
Publication date: 1 January 1956

In spite of its sub‐title, Heading and Canons is not so much a self‐contained treatise as a new instalment in the author's continuous exposition of his thought about cataloguing…

43

Abstract

In spite of its sub‐title, Heading and Canons is not so much a self‐contained treatise as a new instalment in the author's continuous exposition of his thought about cataloguing. Its main purpose is to examine, in the light of certain general principles, the rules for headings of author and title entries given in Cutter's Rules for a dictionary catalogue, the Prussian Instructions, the Vatican Rules, the ALA cataloging rules, and Ranganathan's own Classified catalogue code. But it incorporates also a fresh statement of the ‘canons of cataloguing’, first enumerated in his Theory of library catalogue (1938); a general discussion of cataloguing terminology; a summary of a pioneer study (undertaken for UNESCO) of Indian and other Asian names; and a demand—which will have the heartfelt sympathy of all cataloguers—for the standardization of the information given on title‐pages. Each section—and particularly the ingenious and suggestive treatment of the problem of Asian names—would justify a separate review. The book will be considered here as a contribution to the current re‐examination of cataloguing rules.

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Journal of Documentation, vol. 12 no. 1
Type: Research Article
ISSN: 0022-0418

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Book part
Publication date: 1 January 2005

Shelby D. Hunt and Robert M. Morgan

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Review of Marketing Research
Type: Book
ISBN: 978-0-85724-723-0

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Book part
Publication date: 22 April 2015

Bernard Harris, Roderick Floud and Sok Chul Hong

In The Changing Body (Cambridge University Press and NBER, 2011), we presented a series of estimates showing the number of calories available for human consumption in England and…

Abstract

In The Changing Body (Cambridge University Press and NBER, 2011), we presented a series of estimates showing the number of calories available for human consumption in England and Wales at various points in time between 1700 and 1909/1913. We now seek to correct an error in our original figures and to compare the corrected figures with those published by a range of other authors. We also include new estimates showing the calorific value of meat and grains imported from Ireland. Disagreements with other authors reflect differences over a number of issues, including the amount of land under cultivation, the extraction and wastage rates for cereals and pulses and the number of animals supplying meat and dairy products. We consider recent attempts to achieve a compromise between these estimates and challenge claims that there was a dramatic reduction in either food availability or the average height of birth cohorts in the late-eighteenth century.

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Research in Economic History
Type: Book
ISBN: 978-1-78441-782-6

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Book part
Publication date: 13 August 2018

Robert L. Dipboye

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The Emerald Review of Industrial and Organizational Psychology
Type: Book
ISBN: 978-1-78743-786-9

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Article
Publication date: 8 November 2024

Robert Madrigal and Jesse King

Sponsorship identification accuracy is typically assessed as the percentage of consumers answering “yes” when asked if a brand is a sponsor (hits). However, this fails to consider…

24

Abstract

Purpose

Sponsorship identification accuracy is typically assessed as the percentage of consumers answering “yes” when asked if a brand is a sponsor (hits). However, this fails to consider misattribution (answering “yes” for a non-sponsor brand; false alarms). Misattribution reflects consumer confusion and dilutes the benefits of an official sponsorship, offers an advantage to a non-sponsoring rival and reduces a brand’s return on sponsorship investment. Informed by signal-detection theory (SDT), we show how hits may be disentangled from false alarms using a measure of sensitivity called d-prime (d’). A related measure of response bias (c) is also discussed.

Design/methodology/approach

In Study 1, we report the results of an experiment. In Study 2, we rely on a field study involving actual sponsors and fans.

Findings

The use of d’ and c is superior to tallying “yes” responses because they account for accurate sponsor attribution and misattribution to non-sponsor competitors.

Originality/value

In the context of sponsorship, we demonstrate how d’ and c can be easily calculated using Excel. Our research also includes an experimental study that establishes the hypothesized effects and then replicate results in a field setting.

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International Journal of Sports Marketing and Sponsorship, vol. 26 no. 1
Type: Research Article
ISSN: 1464-6668

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Book part
Publication date: 29 August 2018

Paul A. Pautler

The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and…

Abstract

The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and ideology of the FTC’s leaders, developments in the field of economics, and the tenor of the times. The over-riding current role is to provide well considered, unbiased economic advice regarding antitrust and consumer protection law enforcement cases to the legal staff and the Commission. The second role, which long ago was primary, is to provide reports on investigations of various industries to the public and public officials. This role was more recently called research or “policy R&D”. A third role is to advocate for competition and markets both domestically and internationally. As a practical matter, the provision of economic advice to the FTC and to the legal staff has required that the economists wear “two hats,” helping the legal staff investigate cases and provide evidence to support law enforcement cases while also providing advice to the legal bureaus and to the Commission on which cases to pursue (thus providing “a second set of eyes” to evaluate cases). There is sometimes a tension in those functions because building a case is not the same as evaluating a case. Economists and the Bureau of Economics have provided such services to the FTC for over 100 years proving that a sub-organization can survive while playing roles that sometimes conflict. Such a life is not, however, always easy or fun.

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Healthcare Antitrust, Settlements, and the Federal Trade Commission
Type: Book
ISBN: 978-1-78756-599-9

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Book part
Publication date: 27 October 2016

Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in…

Abstract

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

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Article
Publication date: 1 December 2000

Marios Mavrides

This article uses Granger‐causality tests to study the dynamic relationship between stock returns and dividend yields in the American and Japanese equity markets. The “signaling”…

1592

Abstract

This article uses Granger‐causality tests to study the dynamic relationship between stock returns and dividend yields in the American and Japanese equity markets. The “signaling” hypothesis of dividends along with the efficient market hypothesis is considered to : a) explain the strong relationship between stock returns and the determinants of stock prices, b) show that our results cannot be considered as evidence against market efficiency.

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Managerial Finance, vol. 26 no. 12
Type: Research Article
ISSN: 0307-4358

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Article
Publication date: 1 November 2003

Richard Heaney

Are share markets too volatile? While it is difficult to ignore share market volatility it is important to determine whether volatility is excessive. This paper replicates the…

836

Abstract

Are share markets too volatile? While it is difficult to ignore share market volatility it is important to determine whether volatility is excessive. This paper replicates the Shiller (1981) test as well as applying standard time series analysis to annual Australian stock market data for the period 1883 to 1999. While Shiller’s test suggests the possibility of excess volatility, time series analysis identifies a long‐run relationship between share market value and dividends, consistent with the share market reverting to its fundamental discounted cash flow value over time.

Details

Managerial Finance, vol. 29 no. 10
Type: Research Article
ISSN: 0307-4358

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