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1 – 10 of 591Keith H. Coble, Thomas O. Knight, Mary Frances Miller, Barry J. Goodwin, Roderick M. Rejesus and Ryan Boyles
The purpose of this research is to investigate the degree to which trends and structural change may have altered crop insurance expected loss cost ratios across time. Because loss…
Abstract
Purpose
The purpose of this research is to investigate the degree to which trends and structural change may have altered crop insurance expected loss cost ratios across time. Because loss experience is used to set rates for the program, these changes can impact the premiums paid by producers and cost to the government.
Design/methodology/approach
County level adjusted loss cost data was merged with climate division weather data for the 1980‐2009 period. Crop‐specific regional‐level regression models were estimated to test for trends and structural changes in the loss experience for major crops (corn, soybeans, sorghum, cotton, winter wheat, and spring wheat). Climate data was used to control for the effect of weather.
Findings
For several crops and regions, a significant break point in the loss cost data is found at 1995. This is consistent with the policy changes that occurred in in the program due to the 1994 legislative change. In most instances loss experience prior to 1995 is higher than more recent years even when controlling for the effect of weather. The exception is in winter wheat where it appears recent experience may be worse rather than older experience.
Originality/value
This paper provides a large‐scale assessment of the magnitude of improved crop insurance loss experience across time.
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All seventeen had graciously agreed to my proposal to gather for a small conference to seek consensus. A generous grant from the Pierian Press Foundation would cover all of our…
Abstract
All seventeen had graciously agreed to my proposal to gather for a small conference to seek consensus. A generous grant from the Pierian Press Foundation would cover all of our expenses for a long weekend at a resort hotel; the only condition of the grant was that we offer our results to Reference Services Review for first publication. Over the past five years each of the seventeen had in turn accepted my challenge to answer the following question:
Life studies are a rich source for further research on the role of the Afro‐American woman in society. They are especially useful to gain a better understanding of the…
Abstract
Life studies are a rich source for further research on the role of the Afro‐American woman in society. They are especially useful to gain a better understanding of the Afro‐American experience and to show the joys, sorrows, needs, and ideals of the Afro‐American woman as she struggles from day to day.
The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing…
Abstract
The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing profession, but also in international law. The Acts raised awareness of the need for efficient and adequate internal control systems to prevent illegal acts such as the bribery of foreign officials, political parties and governments to secure or maintain contracts overseas. Its uniqueness is also due to the fact that the USA is the first country to pioneer such a legislation that impacted foreign trade, international law and codes of ethics. The research traces the history of the FCPA before and after its enactment, the role played by the various branches of the United States Government – Congress, Department of Justice, Securities Exchange commission (SEC), Central Intelligence Agency (CIA) and the Internal Revenue Service (IRS); the contributions made by professional associations such as the American Institute of Certified Public Accountants (AICFA), the Institute of Internal Auditors (IIA), the American Bar Association (ABA); and, finally, the role played by various international organizations such as the United Nations (UN), the Organization for Economic Cooperation and Development (OECD), the World Trade Organization (WTO) and the International Federation of Accountants (IFAC). A cultural, ethical and legalistic background will give a better understanding of the FCPA as wll as the rationale for its controversy.
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Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).
Kristin S. Williams and Albert J. Mills
This paper aims to achieve four things: to build on recent discussion on the neglect of Frances Perkins’ contribution to the understandings of management and organization (MOS);…
Abstract
Purpose
This paper aims to achieve four things: to build on recent discussion on the neglect of Frances Perkins’ contribution to the understandings of management and organization (MOS); to surface selected insights by Perkins to reveal her potential as an important MOS scholar and practitioner; to explain some of the reasons for the neglect of Perkins, particularly by MOS scholars; and to interrogate the role of management history in the neglect of Perkins and her management and organizational insights.
Design/methodology/approach
This paper adopts a feminist post-structural lens through which the authors focus on major discourses (dominant interrelated practices and ideas) that influence how people come to define themselves, others and the character of a particular phenomenon (e.g. management history). To that end, the authors have undertaken Foucauldian discourse analysis, where they examine various sources that collectively work to present a dominant idea of a given set of practices (in this case, management and organization studies and associated histories of the field). In Foucauldian terms, these interrelated practices constitute an archive that consists of various selected materials (e.g. the Roosevelt Library and the Columbia University Oral History Collection) and, in this case, works on and by Francis Perkins. Thus, the authors analyzed various materials for their discursive value (viz. the extent to which they produced and reinforced a particular notion that excluded, neglected or ignored women from any privileged role in MOS and management history).
Findings
The findings are discursive, which means that the purpose is to disrupt current knowledge of MOS and management history by revealing how its practices as a field of study serve to leave certain people (i.e. Frances Perkins), influences (i.e. the impact of the “settlement ethos” on the New Deal), and social phenomena (i.e. the New Deal) out of account.
Originality/value
The objective is to ask for a rethink of the field definition of MOS and management history, to include broader levels of social endeavour (e.g. labour, social welfare and politics) and a range of hitherto neglected theorists, in particular Frances Perkins. Achievements in labour, industry and management of organizations, credited to the New Deal, are overlooked in MOS and management and organizational history. As Secretary of Labour, Perkins researched, lobbied and ushered in critical New Deal measures which transformed working environments for men, women and children with social welfare and labour policies that contributed to the understanding of managing and organizing in the modern world.
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Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are…
Abstract
Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.
Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18;…
Abstract
Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.