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Special assessments have become an ever more popular form of taxation in Florida’s counties since the passage of Florida’s Amendment 10, the “Save Our Homes” amendment. Concurrently, the state’s courts appear to have relaxed their interpretation of special assessment by counties. The focus of this research, is whether Florida’s local governments are using special assessments to substitute for lost revenues under Amendment 10. Special assessments are particularly suspect because they provide a great amount of revenue and require no referenda for approval. The research relies upon analysis of county and municipal level financial data since implementation of Amendment 10. The implications of this research have broad applicability in view of the myriad tax and expenditure limitations enacted in recent years.

This chapter addresses a five-year phase of protest activity set in motion by fathers’ rights and shared parenting groups’ resistance to the Federal Child Support Guidelines, which were incorporated into Canada’s Divorce Act in 1997. Drawing upon Department of Justice discourses, parliamentary hearings and debates, and advocacy websites it examines the dynamics and outcomes of the protest cycle. It argues that the government’s legislative response signals a failure of fathers’ rights activism in Canada. This failure is a consequence of the collective identity that advocates and their supporters enact and celebrate in various public arenas, the effectiveness of feminist counteraction, and the contingencies of governance in Canada’s left-of-centre advanced liberal democracy.

Occupational stress is common in the workplace and leads to various negative outcomes such as burnout, turnover, and medical problems. Although occupational stress is associated with negative connotations, it also can foster workplace resiliency. Workplace resiliency involves the ability to recover quickly in the face of adversity. Emotionally laborious jobs, or jobs in which employees must modify, manage, or regulate their emotions as part of their work role, are inherently stressful. Thus, such jobs, while stress-inducing, may also offer employees opportunities to become more resilient at work. Currently, display rules, rules encouraging the suppression and expression of certain emotions, dictate workplace emotions and thus, interactions. Ultimately, display rule adherence makes it difficult for employees engaging in emotional labor to build resilience. In this chapter, the authors detail how and when emotional labor encounters lead to episodic and prolonged workplace resilience. Specifically, the authors outline instances in which employees engaging in emotional labor can create and sustain workplace resiliency by not deploying an acting strategy and instead, breaking character. The authors further discuss individual and organizational factors that may impact this process as well such as personality and organizational culture that serve as potential boundary conditions to workplace resilience capacity. The authors conclude with implications for both researchers and practitioners.

Recognizing Gigerenzer’s (1991) dictum that scientists’ tools are not neutral (tools-in-use influence theory formulation as well as data interpretation), this chapter reports theory and examines data in ways that transcend the dominant logics for variable-based and case-based analyses. The theory and data analysis tests key propositions in complexity theory: (1) no single antecedent condition is a sufficient or necessary indicator of a high score in an outcome condition; (2) a few of many available complex configurations of antecedent conditions are sufficient indicators of high scores in an outcome condition; (3) contrarian cases occur, that is, low scores in a single antecedent condition associates with both high and low scores for an outcome condition for different cases; (4) causal asymmetry occurs, that is, accurate causal models for high scores for an outcome condition are not the mirror opposites of causal models for low scores for the same outcome condition. The study tests and supports these propositions in the context of customer assessments (n = 436) of service facets and service-outcome evaluations for assisted temporary-transformations of self via beauty salon and spa treatments. The findings contribute to advancing a nuanced theory of how customers’ service evaluations relate to their assessments of overall service quality and intentions to use the service. The findings support the need for service managers to be vigilant in fine-tuning service facets and service enactment to achieve the objective of high customer retention.

The purpose of this study is to examine the association between external audit fees, and board and audit committee characteristics of 736 Malaysian listed firms. It is hypothesised that good corporate governance practices reduce auditors' risk assessments, resulting in lower audit fees. Drawing on the existence of a clearly identifiable ethnic domination of board membership and ownership of Malaysian listed firms, the study also posits that Bumiputera‐controlled firms pay higher audit fees because of their weaker governance practices.

This study employs a cross‐sectional analysis of 736 firms listed on the Bursa Malaysia for the financial year ending in 2003. Multiple regression analysis is used to estimate the relationships proposed in the hypotheses.

Overall, the results of this study reveal that external audit fees are positively and significantly related to board independence, audit committee expertise, and the frequency of audit committee meetings. The study also finds a strong negative association between external audit fees and Bumiputera‐owned firms. An additional analysis into the internal governance structures of firms in the sample show that Bumiputera firms practice more favourable corporate governance practices compared to their non‐Bumiputera counterparts.

This study is a unique contribution in that it provides data on corporate governance practices in Malaysia for a large sample in the period after the corporate governance reforms taken by Malaysian capital market regulators and participants. Previous studies have shown that Bumiputera‐controlled firms pay higher audit fees than non‐Bumiputera‐controlled firms. These studies have not tested theoretical explanations for this fee differential. A theoretical explanation provided in the current study is that Bumiputera‐controlled firms pay higher audit fees than non‐Bumiputera‐controlled firms partially because of differences in corporate governance practices. The study finds conflicting results with previous research suggesting that corporate governance practices have changed in Malaysia since the amendments of Bursa Malaysia Listing Requirements, 2001.

This paper analyzes the impact of economic downturns on the revenue and expense sides of city financing for the period 2003 to 2009 using a convenience sample of the audited end of year financial reports for thirty midsized US cities. The analysis focuses on whether and how quickly and how extensively revenue and spending directions from past years are altered by recessions. A seven year series of Comprehensive Annual Financial Report (CAFR) data serves to explore whether citiesʼ revenues and spending, especially the traditional property tax and core functions such as public safety and infrastructure withstood the brief 2001 and the persistent 2007 recessions? The findings point to consumption (spending) over stability (revenue minus expense) for the recession of 2007, particularly in 2008 and 2009.

Research in industrial and organizational psychology demonstrates that the regulation of negative emotions in response to both organizational stressors and interpersonal workplace interactions can result in functional and dysfunctional outcomes (Côté, 2005; Diefendorff, Richard, & Yang, 2008). Research on the regulation of negative emotions has additionally been conducted in social psychology, developmental psychology, neuropsychology, health psychology, and clinical psychology. A close reading of this broader literature, however, reveals that the conceptualization and use of the term “emotion regulation” varies within each research field as well as across these fields. The main focus of our chapter is to make sense of the term “emotion regulation” in the workplace by considering its use across a broad range of psychology disciplines. We then develop an overarching theoretical framework using disambiguating terminology to highlight what we argue are the important constructs involved in the process of intrapersonal emotion generation, emotional experience regulation, and emotional expression regulation in the workplace (e.g., emotional intelligence, emotion regulation strategies, emotion expression displays). We anticipate this chapter will enable researchers and industrial and organizational psychologists to identify the conditions under which functional regulation outcomes are more likely to occur and then build interventions around these findings.

Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐17; Journal of Property Investment & Finance Volumes 8‐17; Property Management Volumes 8‐17; Structural Survey Volumes 8‐17.

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.

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐17; Journal of Property Investment & Finance Volumes 8‐17; Property Management Volumes 8‐17; Structural Survey Volumes 8‐17.