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Article
Publication date: 5 November 2018

Cary Christian and Jonathan Bush

The purpose of this paper is to examine the impact of the Great Recession on small- to medium-sized municipalities within the states of Georgia and Florida using a newly…

Abstract

Purpose

The purpose of this paper is to examine the impact of the Great Recession on small- to medium-sized municipalities within the states of Georgia and Florida using a newly developed set of quantitative indices.

Design/methodology/approach

An examination of the methods and strategies utilized by individual cities to maintain public service levels despite distressed revenues is performed. From the data, performance measures are developed and used to evaluate the efficacy of the various strategies used by the cities. Outcomes of Georgia municipalities were compared to similarly sized Florida municipalities to study how underlying differences in tax structures and economies might have affected those outcomes.

Findings

Georgia and Florida municipalities relied on very different strategies for surviving the recession and its aftermath. Enterprise activities were critically important in both states with transfers to or from governmental activities rationalized in various ways. While Georgia is generally anti-property tax, more than half the Georgia municipalities relied on property tax increases to survive. Municipalities were unable to count on increased intergovernmental revenues during the recession. Finally, even with a tourist activity advantage, Florida municipalities fared only marginally better during and just after the recession, and fared worse four to six years post-recession.

Practical implications

The measures developed in this study provide a new, customizable methodology for the evaluation of financial condition that does not require in-depth comparisons to peers.

Social implications

Small- and medium-sized cities, and especially those in rural areas, are worthy of targeted research to better understand their unique problems.

Originality/value

This research is novel in utilizing a fiscal condition methodology that can be applied to a single municipality and does not require comparisons to peers for validity. However, it represents a very intuitive and customizable tool for making comparisons between municipalities of any size when such comparisons are desired. Additionally, the focus of this study is on small- to medium-sized municipalities which generally do not receive as much research attention as larger cities.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 30 no. 4
Type: Research Article
ISSN: 1096-3367

Keywords

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Article
Publication date: 1 March 2016

Cary Christian and John S. Zdanowicz

This paper examines the state corporate tax implications of abnormal transfer-pricing by U.S. companies involved in international trade. The state corporate tax cost of…

Abstract

This paper examines the state corporate tax implications of abnormal transfer-pricing by U.S. companies involved in international trade. The state corporate tax cost of improperly priced imports and exports is estimated through analysis of every import and export transaction for the years 2005 through 2009 using the interquartile range methodology provided in regulations to Internal Revenue Code Section 482. Calculation of the interquartile range using the entire population of international transactions addresses interpretive issues related to abnormal prices that occur with the smaller samples normally used in such analyses. A policy recommendation is made for improving tax compliance through more rigorous state involvement in transfer pricing enforcement and greater formal collaboration with the Internal Revenue Service with respect to transfer pricing.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 28 no. 3
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 March 2017

Cary Christian

In this study, targeted interventions were applied in a natural quasi-experimental setting to taxpayers engaged in sales tax theft and evasion to gauge both the direct and…

Abstract

In this study, targeted interventions were applied in a natural quasi-experimental setting to taxpayers engaged in sales tax theft and evasion to gauge both the direct and indirect impacts of a responsive regulation approach to compliance enforcement. The approach adopted included substantial engagement with targeted businesses and deferral of more punishing forms of deterrence based on the target's level of cooperation and effort to return to and maintain compliance. Results were was found to be 2.17:1. Additionally, the impact of the targeted responsive regulation interventions greatly exceeded the results obtained in deterrence-only control groups in terms of tax assessments compared to multiple control groups to determine the indirect impact of the interventions and to compare the responsive regulation approach to traditional deterrence-only enforcement results. The indirect versus direct impact of the targeted responsive regulation enforcement regimen overall and assessment per dollar of cost ($322.19 vs. $5.21).

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 29 no. 4
Type: Research Article
ISSN: 1096-3367

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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…

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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.

Details

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

Keywords

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Article
Publication date: 1 October 1997

F. Christian Zinkhan and George M. Zinkhan

The northern spotted owl (Strix occidentalis caurina) was declared a threatened species by the US Fish and Wildlife Service on June 22, 1990. Its listing as a threatened…

Abstract

The northern spotted owl (Strix occidentalis caurina) was declared a threatened species by the US Fish and Wildlife Service on June 22, 1990. Its listing as a threatened species makes it illegal not only to harm the owls directly, but also to destroy their habitat. Uncertainty associated with the federal government's handling of the owl habitat area increased with the announcement on June 27 that a plan for protection would be delayed. Subsequently, the Bush administration responded with a plan aimed at “balancing” environmental and employment considerations (Hooker and Rockwell, 1990). Reflecting the 1994 Clinton forest plan for the Pacific Northwest, total harvests of softwoods in the Douglas‐fir region of Western Washington and Western Oregon were recently projected to decline from 3.14 billion cubic feet in 1986 to 1.75 billion cubic feet in 2010 (Haynes, Adams, and Mills, 1995). Since the stock market responds very rapidly to new information, its reaction to the owl's listing can be investigated in an attempt to uncover Wall Street's perception of the likely future effect of the decision on the financial attractiveness of growing and marketing timber. Results have implications for the forest products industry and should be of interest to policymakers, forest industry planners, and security analysts.

Details

Managerial Finance, vol. 23 no. 10
Type: Research Article
ISSN: 0307-4358

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Book part
Publication date: 11 July 2019

Tanya Fitzgerald and Sally Knipe

Abstract

Details

Historical Perspectives on Teacher Preparation in Aotearoa New Zealand
Type: Book
ISBN: 978-1-78754-640-0

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Article
Publication date: 1 August 1966

William Ready

THE PARLOUR OF ROTA'S OLD BOOKSHOP, Bodley House, in Vigo Street just around the corner from the more commodious present location in Saville Row, London, is where Knox…

Abstract

THE PARLOUR OF ROTA'S OLD BOOKSHOP, Bodley House, in Vigo Street just around the corner from the more commodious present location in Saville Row, London, is where Knox first began to wend its way towards us here in Connecticut. I was sitting there taking something against the cold, buying books for our new institution—this was in the summer of ‘63—when the Knox collection first came up and, as usual, only because I was there at the right and lucky time.’ Leg work is the only way to acquire collections. Bookstores, booksellers are to be visited, not left out in the cold of catalogues. The Rotas, father and son, Bertram and Antony, are the agents who had brought the great Tolkien collection to Marquette University, and almost the Joyce Cary manuscripts, but that's another story. There are libraries all through this North America that have been enriched by a Rota and now it was the turn of Sacred Heart.

Details

Library Review, vol. 20 no. 8
Type: Research Article
ISSN: 0024-2535

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Book part
Publication date: 8 December 2021

Suzanne Temwa Gondwe Harris

When questioning the relationship between media, development, and democracy, especially in the ill-defined “Global South,” it’s important to go beyond the commonly held…

Abstract

When questioning the relationship between media, development, and democracy, especially in the ill-defined “Global South,” it’s important to go beyond the commonly held meta-narratives that frame these concepts as common sense. In a quest to investigate alternative characterizations of these terms, this chapter uses Ghanaian political economist Lord Mawuko-Yevugah’s (2014) theoretical framework of “developmentality” to explain how development has been used as an ideological instrument to promote the Western liberal media model in the “Global South.” Using a case study of Malawi, which is heavily dependent on foreign aid from the same countries who have defined and promoted this liberal media model aboard, raises important questions about a media model that is characterized by high objectivity and political neutrality on one side, but subjects countries to high levels of competition and free market principles on the other. By outlining the temporal sequence of events that have unfolded since the arrival of missionary media in the 1800s, the presence of international donors and the rise in non-governmental organizations, this chapter reveals how certain ideologies and practices have been legitimized through development to preserve the unequal balance of power between the “Global South” and their former colonial powers.

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Article
Publication date: 3 May 2016

Dimitrios Stergiou

This paper aims to investigate the financial aspects of the Islamic State of Iraq and Syria (ISIS), its sources of financing and the management of funds in a State-like apparatus.

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2660

Abstract

Purpose

This paper aims to investigate the financial aspects of the Islamic State of Iraq and Syria (ISIS), its sources of financing and the management of funds in a State-like apparatus.

Design/methodology/approach

It is argued that ISIS constitutes a phenomenon not only due to the extreme violence, instrumentalized via “marketing” methods but also on grounds of its declared aspiration to occupy and control land and population with ever expanding borders. After analyzing the group’s sources of funding which are closely interlinked to the areas it controls and its coordinated efforts to establish a proto-terror state framework, a strategy for addressing this threat based on international practices and decisions is being highlighted.

Findings

ISIS represents a “sui generis”, primarily self-funded State Scale Entity, a case study for Defense and Security Geo-economics. Its “economic model”, an amalgam of terrorist and criminal practices, could not be used for a viable proto-state it aspires to be.

Research limitations/implications

No official data of any kind are available by international recognized organizations or bodies. The sources for this paper are primarily Western media, journalists, indirect habitants’ testimonies and very few official reports.

Practical implications

Caution must be exercised, when using even trivial platforms of social media and mobile applications, linked even remotely with ISIS or its affiliates.

Originality/value

This paper is a comprehensive presentation of the economic facets of this first modern endeavor for a terror-state.

Details

Journal of Money Laundering Control, vol. 19 no. 2
Type: Research Article
ISSN: 1368-5201

Keywords

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Article
Publication date: 1 December 2001

Martha Zarate

Looks at the first 100 years of Italian cinema examining its role in Italy’s recent history. Provides a bibliography of major film directors, Italian cinema sources…

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2816

Abstract

Looks at the first 100 years of Italian cinema examining its role in Italy’s recent history. Provides a bibliography of major film directors, Italian cinema sources, reference works, histories, themes, theory and criticism and articles in journals.

Details

Collection Building, vol. 20 no. 4
Type: Research Article
ISSN: 0160-4953

Keywords

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