Search results
1 – 10 of 693
The purpose of this paper is to review the issues involved in land value taxation and betterment and the issues involved in apportioning value between land and improvements.
Abstract
Purpose
The purpose of this paper is to review the issues involved in land value taxation and betterment and the issues involved in apportioning value between land and improvements.
Design/methodology/approach
The theoretical and valuation issues in betterment are reviewed and a case study of a betterment tax introduced in the UK is used to illustrate the practical problems in implementation.
Findings
The idea of land value taxation depends upon being able to apportion property values between land and improvements. This raises both theoretical and practical problems that are difficult to overcome.
Practical implications
The apportionment property values between land and improvements produces results that cannot be verified by market evidence, suggesting that an alternative approach be adopted through value-based recurrent property taxes revalued at frequent intervals.
Originality/value
Much of the literature has concentrated on the theoretical advantages of land value taxation rather than examining the practical problems of implementation. These suggest a different approach with less emphasis on betterment taxes and more on how recurrent property taxes can be an effective instrument for value capture.
Details
Keywords
A. Kadir Işik and Emine Seda Koç
In Turkey for a long term, the public financial management system was carried out according to the provisions of the General Accounting Laws No. 1050 since this law was in force…
Abstract
In Turkey for a long term, the public financial management system was carried out according to the provisions of the General Accounting Laws No. 1050 since this law was in force over a long period of time. This law had not been changed for long years and it became far from the needs due to developing dynamic conditions and rapidly changing economic conditions. In addition to these factors, the emergence of economic crises, the need for reform and the country’s EU harmonization process increased the need for revision in this field. The Public Financial Management Project was signed with the Ministry of Finance and the World Bank in 1995 and the Public Financial Management system was renewed with the Public Financial Management and Control Law No. 5018 dated January 01, 2006.
Due to the reasons mentioned above, these changes in public financial management led to the use of the concept of public sector accounting instead of state accounting. Public sector accounting is defined as a financial system that provides data for the effective and efficient use of resources. In this accounting, the current accounting system needs to provide the necessary data. While obtaining financial data in an economy, it is necessary to obtain information about the economic situation of that country in a healthy and transparent manner also.
The main objective of this study is to address a number of problems related to the effectiveness of public sector accounting auditing and to propose solutions. For this purpose, the public sector accounting system in Turkey has been handled by giving basic information on this subject; problems arising in this context have been evaluated and suggestions for solutions have been proposed.
Details
Keywords
Allyn Young′s lectures, as recorded by the young Nicholas Kaldor,survey the historical roots of the subject from Aristotle through to themodern neo‐classical writers. The focus…
Abstract
Allyn Young′s lectures, as recorded by the young Nicholas Kaldor, survey the historical roots of the subject from Aristotle through to the modern neo‐classical writers. The focus throughout is on the conditions making for economic progress, with stress on the institutional developments that extend and are extended by the size of the market. Organisational changes that promote the division of labour and specialisation within and between firms and industries, and which promote competition and mobility, are seen as the vital factors in growth. In the absence of new markets, inventions as such play only a minor role. The economic system is an inter‐related whole, or a living “organon”. It is from this perspective that micro‐economic relations are analysed, and this helps expose certain fallacies of composition associated with the marginal productivity theory of production and distribution. Factors are paid not because they are productive but because they are scarce. Likewise he shows why Marshallian supply and demand schedules, based on the “one thing at a time” approach, cannot adequately describe the dynamic growth properties of the system. Supply and demand cannot be simply integrated to arrive at a picture of the whole economy. These notes are complemented by eleven articles in the Encyclopaedia Britannica which were published shortly after Young′s sudden death in 1929.
Details
Keywords
The purpose of this paper is to discuss a vibrant social service culture in British and Indian higher education institutions in the period 1905-1919. The paper explores the many…
Abstract
Purpose
The purpose of this paper is to discuss a vibrant social service culture in British and Indian higher education institutions in the period 1905-1919. The paper explores the many reciprocal influences between India and Britain, which lay behind the student social service movement. Developments in metropole and colony were so influenced by transnational movements of people and ideas that the common approaches and shared ideals which emerged cannot be fully understood by study of either setting in isolation.
Design/methodology/approach
The paper draws on a rich vein of college magazines and social service league publications as well as the writings of a range of enthusiasts for social service. The rapid spread of social service ideas across India and Britain relied on the exchange of ideas through English-language magazines and journals and the outreach work of leading social servants who addressed numerous student groups and meetings.
Findings
Developments in Indian and British student service were shaped by and shaped in turn a wider social movement in the early twentieth century. Indian and western educationalists spread ideas about student social service through lectures, publications and international exchanges. Student social servants in both metropole and colony shared a set of core values which made up an “ideal of service”. Students in both metropole and colony were enjoined to view their education as a period of preparation for greater service to the nation after graduation. Student service leagues were involved in reworking patriotic idiom to link social service with nation building.
Originality/value
The paper builds on recent work on social service and education to develop knowledge and understanding of transnational networks of educationalists, particular movements of people and ideas between colonial India and metropolitan Britain. Taking social service in higher education as a case study, the paper argues for the need to study developments in both metropole and colony in order to better understand reciprocal impacts.
Details
Keywords
Although Herefordshire does not have long traditions of rural library provision two experiments took place in the 1890s. (1) In 1894, the newly founded Colwall Parish Council…
Abstract
Although Herefordshire does not have long traditions of rural library provision two experiments took place in the 1890s. (1) In 1894, the newly founded Colwall Parish Council started providing a wide range of services, including a rate supported library from 1899. The problems of library administration within the framework of parochial government are examined. (2) From 1899 John Percival, bishop of Hereford, provided an itinerating library service based on ecclesiastical parishes. Although reorganised and extended in 1906 it proved expensive to operate and met with hostility from community leaders. It pioneered features found in the later county library service.
This book is a policy proposal aimed at the democratic left. It is concerned with gradual but radical reform of the socio‐economic system. An integrated policy of industrial and…
Abstract
This book is a policy proposal aimed at the democratic left. It is concerned with gradual but radical reform of the socio‐economic system. An integrated policy of industrial and economic democracy, which centres around the establishment of a new sector of employee‐controlled enterprises, is presented. The proposal would retain the mix‐ed economy, but transform it into a much better “mixture”, with increased employee‐power in all sectors. While there is much of enduring value in our liberal western way of life, gross inequalities of wealth and power persist in our society.
Details
Keywords
The purpose of this paper is to review the library’s expanded role into its engagement with the user experience (UX).
Abstract
Purpose
The purpose of this paper is to review the library’s expanded role into its engagement with the user experience (UX).
Design/methodology/approach
Literature review and commentary on this topic that has been addressed by professionals, researchers and practitioners.
Findings
Although UX is constantly expanding its focus, in actively paying close attention to its users’ unique and distinctive requirements, libraries can react more effectively in serving its patrons with a realistic and sensible set of options for the programs and services developed to satisfy the user’s changing needs and expectations.
Originality/value
The value in exploring this topic is to present a snapshot of several of the elements used by libraries in their efforts to understand and react to its patrons’ needs through its strategies deployed in support of the user experience.
Details
Keywords
The Annual General Meeting of the Pure Food and Health Society of Great Britain was held at 20, Hanover Square, W., on February 27, the President, Sir PHILIP SASSOON, Bart, M.P.…
Abstract
The Annual General Meeting of the Pure Food and Health Society of Great Britain was held at 20, Hanover Square, W., on February 27, the President, Sir PHILIP SASSOON, Bart, M.P., in the chair. The Secretary, Mr. A. E. MOORE, read the following report of the Executive Committee:—
This paper aims to reveal the marshalling of an emotion – loneliness – over time for the construction of relationships between advertisers and consumers between 1909 and 1934…
Abstract
Purpose
This paper aims to reveal the marshalling of an emotion – loneliness – over time for the construction of relationships between advertisers and consumers between 1909 and 1934, paying attention to the shifting contexts in which these relationships were built, maintained and extended. It also draws attention to the ways in which advertising and marketing work in society, and advances the understanding of the development of consumer culture in Australia.
Design/methodology/approach
The paper uses textual analysis of letters from readers and editorial content published in the magazine over a 25-year period, supplemented by material from newspapers and memoirs.
Findings
The paper reveals how a women’s magazine marshalled the loneliness of Australian women, especially rural Australian women, to attach them to the magazine and its advertisers. Over 25 years, the magazine editors built a reservoir of trust between readers and the magazine. When the economy turned, this reservoir could be drawn upon to maintain reader attachment and maximise sales.
Research limitations/implications
This paper examines the use of emotion in just one magazine. A comparative study would be beneficial to see whether this exploitation of emotion was widespread.
Practical implications
The paper suggests the importance of emotion as a tool for attaching consumers to brands and for maintaining that attachment through financial difficulties.
Originality/value
This paper supports the turn to the study of emotion in history and, specifically, in the development of consumer culture.
Details