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Article
Publication date: 1 April 1990

Alan W. Evans

Discusses the advantages to a tax paying company in the absence ofinflation, to lease commercial property from a non‐tax payinginstitution. Outlines the reasoning behind…

Abstract

Discusses the advantages to a tax paying company in the absence of inflation, to lease commercial property from a non‐tax paying institution. Outlines the reasoning behind the existence of a market in the sale of short leaseholds to gross funds. Explores the financial advantages to leaseholds being owned by taxpaying firms when there is price inflation, but declares the wisdom of selling to gross funds at the point at which their monetary value starts to decline. Suggests that the UK tax system, which does not allow firms to write off the cost of investment in commercial buildings against tax, affects the pattern of ownership of these buildings.

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Journal of Valuation, vol. 8 no. 4
Type: Research Article
ISSN: 0263-7480

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Article
Publication date: 1 October 2005

Joseph Ooi

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Journal of Property Investment & Finance, vol. 23 no. 5
Type: Research Article
ISSN: 1463-578X

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Article
Publication date: 1 January 1954

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

Abstract

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

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Aslib Proceedings, vol. 6 no. 1
Type: Research Article
ISSN: 0001-253X

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Article
Publication date: 1 April 1988

Paul Nieuwenhuysen

The following bibliography focuses mainly on programs which can run on IBM microcomputers and compatibles under the operating system PC DOS/MS DOS, and which can be used…

Abstract

The following bibliography focuses mainly on programs which can run on IBM microcomputers and compatibles under the operating system PC DOS/MS DOS, and which can be used in online information and documentation work. They fall into the following categories:

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The Electronic Library, vol. 6 no. 4
Type: Research Article
ISSN: 0264-0473

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Article
Publication date: 1 March 1999

Allan Metz

President Bill Clinton has had many opponents and enemies, most of whom come from the political right wing. Clinton supporters contend that these opponents, throughout the…

Abstract

President Bill Clinton has had many opponents and enemies, most of whom come from the political right wing. Clinton supporters contend that these opponents, throughout the Clinton presidency, systematically have sought to undermine this president with the goal of bringing down his presidency and running him out of office; and that they have sought non‐electoral means to remove him from office, including Travelgate, the death of Deputy White House Counsel Vincent Foster, the Filegate controversy, and the Monica Lewinsky matter. This bibliography identifies these and other means by presenting citations about these individuals and organizations that have opposed Clinton. The bibliography is divided into five sections: General; “The conspiracy stream of conspiracy commerce”, a White House‐produced “report” presenting its view of a right‐wing conspiracy against the Clinton presidency; Funding; Conservative organizations; and Publishing/media. Many of the annotations note the links among these key players.

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Reference Services Review, vol. 27 no. 1
Type: Research Article
ISSN: 0090-7324

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Article
Publication date: 1 June 1975

Those who move among the people with their eyes open will not doubt that the number of non‐smokers is increasing, but mostly among older adults. Sales of cigarettes…

Abstract

Those who move among the people with their eyes open will not doubt that the number of non‐smokers is increasing, but mostly among older adults. Sales of cigarettes, despite the ban on advertising and the grim warning printed on packets, do not reflect this however, which can only mean that those who still smoke are the heavy smokers. This is a bad sign; as is the fact that youngsters, including a high percentage of those at school, openly flaunt the habit. The offence of using tobacco or any other smoking mixture or snuff while handling food or in any food room in which there is open food (Reg. 10(e)), remains one of the common causes of prosecutions under the Food Hygiene Regulations; it has not diminished over the years. The commonest offenders are men and especially those in the butchery trade, fishmongers and stall‐holders, but, here again, to those who move around, the habit seems fairely widespread. Parts of cigarettes continue to be a common finding especially in bread and flour confectionery, but also in fresh meat, indicating that an offence has been committed, and only a few of the offenders end up in court. Our purpose in returning to the subject of smoking, however, is not to relate it to food hygiene but to discuss measures of control being suggested by the Government now that advertising bans and printed health warnings have patently failed to achieve their object.

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British Food Journal, vol. 77 no. 6
Type: Research Article
ISSN: 0007-070X

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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…

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.

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

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Book part
Publication date: 10 November 2005

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Internalization, International Diversification and the Multinational Enterprise: Essays in Honor of Alan M. Rugman
Type: Book
ISBN: 978-0-76231-220-7

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Article
Publication date: 1 September 1950

THE interval between the Library Association Conference and the printing of THE LIBRARY WORLD is too brief for more than a series of impressions of it. Comment is probably…

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THE interval between the Library Association Conference and the printing of THE LIBRARY WORLD is too brief for more than a series of impressions of it. Comment is probably preferable in our pages to mere record. The Association is publishing in the next few weeks all the papers that were read and, as we hope, the substance at least of the unwritten contributions. In this second particular reports in recent years have been lacking. A report that merely states that “Mr. Smith seconded the vote of thanks” is so much waste of paper and interests no one but Mr. Smith. If Mr. Smith, however, said anything we should know what it was he said. What we may say is that the Conference was worthy of the centenary we were celebrating. The attendance, over two thousand, was the largest on record, and there has not been so large a gathering of overseas librarians and educationists since the jubilee meeting of the Library Association at Edinburgh in 1927. So much was this so that the meeting took upon it a certain international aspect, as at least one of the non‐librarian speakers told its members, adding that it was apparently a library league of nations of the friendliest character. It followed that an unusual, but quite agreeable, part of each general session was devoted to speeches of congratulation and good‐will from the foreign delegates. All, with the possible exception of the United States, dwelt upon the debt of their countries in library matters to the English Public Libraries Acts and their consequences. Even Dr. Evans, in a very pleasant speech, showed that he had reached some tentative conclusions about English librarianship.

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New Library World, vol. 53 no. 3
Type: Research Article
ISSN: 0307-4803

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Article
Publication date: 1 May 1973

The pattern of prosecutions forfood offences has changed very little in the past decade. Compositional offences have rarely exceeded 5 per cent and, since the 1967 batch…

Abstract

The pattern of prosecutions forfood offences has changed very little in the past decade. Compositional offences have rarely exceeded 5 per cent and, since the 1967 batch of regulations for meat products, are mostly in respect of deficient meat content. Food hygiene offences have also remained steady, with no improvement to show for all the effort to change the monotony of repulsive detail. The two major causes of all legal proceedings, constituting about 90 per cent of all cases—the presence of foreign matter and sale of mouldy food—continue unchanged; and at about the same levels, viz. an average of 55 per cent of the total for foreign matter and 35 per cent for mouldy food. What is highly significant about this changed concept of food and drugs administration is that almost all prosecutions now arise from consumer complaint. The number for adulteration as revealed by official sampling and analysis and from direct inspectorial action is small in relation to the whole. A few mouldy food offences are included in prosecutions for infringements of the food hygiene regulations, but for most of the years for which statistics have been gathered by the BFJ and published annually, all prosecutions for the presence of foreign matter have come from consumer complaint. The extent to which food law administration is dependent upon this source is shown by the fact that 97 per cent of all prosecutions in 1971 for foreign bodies and mouldy food—579 and 340 respectively—resulted from complaints; and in 1972, 98 per cent of prosecutions resulted from the same source in respect of 597 for foreign matter and 341 for mouldy food. Dirty milk bottle cases in both years all arose from consumer complaint; 41 and 37 respectively.

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British Food Journal, vol. 75 no. 5
Type: Research Article
ISSN: 0007-070X

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