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Article
Publication date: 1 September 1992

Fred J. Trussell

The Meal and Meal Components Section in Unilever Research wasformed at the end of 1990, as a result of the refocusing of the UnileverFoods organization. With the Cambridge…

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Abstract

The Meal and Meal Components Section in Unilever Research was formed at the end of 1990, as a result of the refocusing of the Unilever Foods organization. With the Cambridge Management Centre a series of three‐day team‐building workshops was developed which was conducted off‐site in Northampton. It is noticeable that commitment to take time out for communication and team building back in the work situation has been high in “team‐built” teams. The shared experience of the workshops has also provided a common currency in the day‐to‐day working of the section. There is much greater awareness of “differences” in the attitude and approach of team members.

Details

Executive Development, vol. 5 no. 3
Type: Research Article
ISSN: 0953-3230

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Article
Publication date: 1 January 1997

STEPHEN MORROW

The decision by the European Court of Justice in Luxembourg in the case involving the Belgian footballer Jean‐Marc Bosnian presents the most serious challenge yet to the influence…

1135

Abstract

The decision by the European Court of Justice in Luxembourg in the case involving the Belgian footballer Jean‐Marc Bosnian presents the most serious challenge yet to the influence football clubs hold over their players. The court decided that it is a breach of European law for clubs to demand a transfer fee in respect of a player at the end of his contract, as this is a restriction of the free movement of labour as set out in Article 48 of the Treaty of Rome. This paper considers the implications of this decision for professional football clubs in the UK, several of whom record the services provided by their players as assets on their balance sheet. The paper considers various possible accounting treatments and concludes that in the short term at least, given the uncertainties surrounding the industry post Bosman, recording the cost of players' registrations at their historical cost is the most appropriate policy for clubs to adopt. The paper also considers the implications of the case for clubs' fund‐raising capabilities, through interviews with clubs' bankers, finding that banks are more concerned about the quality of income stream rather than the existence of security in the form of transferring players' registrations. ‘If someone regards players as a merchandise with a monetary value, whose value may in some cases even be included in the balance sheet, he does so at his own risk.’

Details

Journal of Human Resource Costing & Accounting, vol. 2 no. 1
Type: Research Article
ISSN: 1401-338X

Article
Publication date: 17 October 2022

Ronald Ranta, Hilda Mary Mulrooney and Dee Bhakta

The purpose of this paper is to examine how food aid providers in Sussex and Southwest London responded and managed during the pandemic.

Abstract

Purpose

The purpose of this paper is to examine how food aid providers in Sussex and Southwest London responded and managed during the pandemic.

Design/methodology/approach

The methodological approach consists of three inter-related layers. A qualitative description research approach based on naturalistic inquiry, supplemented by site visits and personal observations was used.

Findings

The pandemic catalysed dramatic, often positive, changes to the provision of food aid, with a move away from the traditional food bank model. It brought about increased coordination and oversight, as well as the upscaling of capabilities, infrastructure and provisions.

Originality/value

The paper contributes to the literature on food aid in the UK It provides evidence for how providers are transforming the sector for the better and potentially helping to deal with the cost-of-living crisis.

Details

British Food Journal, vol. 125 no. 6
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 16 November 2015

Clive Roland Boddy

This current paper reviews the theoretical speculations concerning psychopaths in the workplace that were originally presented in a paper published in this journal in 2006. The…

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Abstract

Purpose

This current paper reviews the theoretical speculations concerning psychopaths in the workplace that were originally presented in a paper published in this journal in 2006. The 2006 paper was called: “The Dark Side of Management Decisions: Organisational Psychopaths”.

Design/methodology/approach

This is a review of the literature on workplace psychopaths since 2006.

Findings

This current paper determines that while many of these prior speculations about workplace psychopaths have since been supported by evidence, several others remain unexplored. This finding suggests that several important avenues for further research remain in this important area. In particular, links between corporate psychopaths, bullying and lowered corporate social responsibility have been established. On the other hand, links between corporate psychopaths, career advancement, fraud, and corporate failure as exemplified in the 2007 global financial crisis, have been under-explored.

Social implications

Corporate psychopaths are worthy of further research because of their impact on society, for example on corporate social responsibility and their willingness to dump toxic waste material illegally.

Originality/value

The paper provides an extensive review of research into corporate psychopaths to date and highlights areas where further investigation would be potentially rewarding.

Details

Management Decision, vol. 53 no. 10
Type: Research Article
ISSN: 0025-1747

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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 developed…

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

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Article
Publication date: 11 January 2024

Christine R. Martell

Inflation and federal monetary efforts to control it with interest rate hikes have very real and overwhelmingly negative consequences on US local governments following the onset…

Abstract

Purpose

Inflation and federal monetary efforts to control it with interest rate hikes have very real and overwhelmingly negative consequences on US local governments following the onset of COVID-19. This study explores the post-pandemic inflationary environment of US local governments; examines the impacts of inflation and high interest rates on local government revenue, operating costs, capital costs, and debt service; reviews local government inflation management strategies, including the use of intergovernmental revenue; and assesses ongoing threats to local government financial health and financial resilience.

Design/methodology/approach

This study uses trend and literature analysis to comment on current issues local governments face.

Findings

The study finds that the growth of property values and resulting stability of property tax revenue has been important to local government revenues; that local governments bear very real burdens as operating and capital costs increase; and that the combination of high inflation and interest rates affects local government debt issuance by negatively affecting credit quality and interest costs, leading to municipal market contraction. Local governments have benefitted tremendously from intergovernmental revenue, but would be ill-advised to rely on it.

Practical implications

Vulnerabilities owing from revenue mismatch with the economy; inadequate affordable housing, inequality, and social issues; a changing workforce and tight labor market; climate change; and federal fiscal contraction—all of which are exacerbated by high inflation and interest rates—require local governments to act strategically, boldly and collaboratively to achieve fiscal health and financial resilience, and to realize positive returns of investments in people and capital.

Originality/value

This work is unique in addressing the post-pandemic impact of inflation and interest rates on local governments.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 36 no. 2
Type: Research Article
ISSN: 1096-3367

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