976 resultados para FINANCES
Resumo:
The urgent need for teachers led the Florida legislature in 1887 to establish the Florida State Normal College at DeFuniak Springs. The college closed in 1905 with passage of the Buckman Act, which mandated a complete reorganization of state-supported higher education and ended coeducation for white students. This small college, open for eighteen years, was uniquely situated in time and place to examine larger questions in American educational history as well as contribute to the history of higher education in Florida, which developed differently than in other states.^ This historical case study used archival sources to examine this institution, and contribute to the history of the origins of Florida's system of higher education. Key questions guiding the research were the nature of the students, fundamental aspects of school life, the impact of the school on the students, and the role of the school in the development of higher education in Florida. Original sources included the Catalogs, Register and Minutes of the school. The census of 1900 was used to develop information on the backgrounds of the students. Findings were: DeFuniak Springs was chosen for the school because of the Florida Chautauqua; the school was coeducational and had few rules but the internalized social codes of the students resulted in almost no difficulties with discipline; the students, a majority of whom were women, were from middle-class southern families; the college compared favorably in faculty, facilities and curriculum to institutions elsewhere; although few students graduated, alumni played a key role in shaping Florida's common schools; and, the Buckman Act entirely changed the nature of higher education in Florida.^ Implications were: The coeducational nature of the college a hundred years ago significantly changes the picture of Florida's higher education; the school was small, but its influence far outlasted the institution; and, the school struggled with issues which continue to trouble modern educators such as finances, the legislature, student retention, underpreparedness, and the proper structuring of a curriculum, which indicates the persistence of these issues. ^
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This dissertation examines local governments' efforts to promote economic development in Latin America. The research uses a mixed method to explore how cities make decisions to innovate, develop, and finance economic development programs. First, this study provides a comparative analysis of decentralization policies in Argentina and Mexico as a means to gain a better understanding of the degree of autonomy exercised by local governments. Then, it analyzes three local governments each within the province of Santa Fe, Argentina and the State of Guanajuato, Mexico. The principal hypothesis of this dissertation is that if local governments collect more own-source tax revenue, they are more likely to promote economic development and thus, in turn, promote growth for their region. ^ By examining six cities, three of which are in Santa Fe—Rosario, Santa Fe (capital) and Rafaela—and three in Guanajuato—Leon, Guanajuato (capital) and San Miguel de Allende, this dissertation provides a better understanding of public finances and tax collection efforts of local governments in Latin America. Specific attention is paid to each city's budget authority to raise new revenue and efforts to promote economic development. The research also includes a large statistical dataset of Mexico's 2,454 municipalities and a regression analysis that evaluates local tax efforts on economic growth, controlling for population, territorial size, and the professional development. In order to generalize these results, the research tests these discoveries by using statistical data gathered from a survey administered to Latin American municipal officials. ^ The dissertation demonstrates that cities, which experience greater fiscal autonomy measured by the collection of more own-source revenue, are better able to stimulate effective economic development programs, and ultimately, create jobs within their communities. The results are bolstered by a large number of interviews, which were conducted with over 100 finance specialists, municipal presidents, and local authorities. The dissertation also includes an in-depth literature review on fiscal federalism, decentralization, debt financing and local development. It concludes with a discussion of the findings of the study and applications for the practice of public administration.^
Resumo:
The traditional brand management in the hotel industry is facing a great challenge as numerous brands provide many choices to hotel guests. In such competitive environments, hotel firms realize that capitalizing on one of the most important assests they own- the brand- is critical to achieve a premier growth goal not only rapidly but also in a cost- effective way. THe purpose of this study is to examine the determinants of cutsomer-based hotel brand equity for the mid-priced U.S. lodging segment by assessing the impacts of four-widely accepted brand equity dimensions: brand awareness, brand associations, percieved quality and customer loyalty. 277 travelers participated in this study at the airport in a Midwestern city. Perceived quality, brand loyalty, brand associations were found to be the core components of brand equity, while brand awareness, a seemingly important source of brand equity, did not exert a significant influence on building brand equity of mid-priced hotels. The result of this study sheds insight about how to create, manage, and evaluate a distinctive and successful hotel brand.
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In her dialogue entitled - Restructuring in the Hospitality Industry - Elisa S. Moncarz, Associate Professor, the School of Hospitality Management at Florida International University, intends for you to know the following: “Recent years have seen a proliferation of restructurings of major American corporations creating an extremely important issue that has affected U.S. business. This article discusses restructuring issues in the hospitality industry, focusing attention on its causes and motivations, as well as on its benefits and perils. The author considers the impact of restructuring on investors and management while examining recent restructurings involving hospitality firms.” In defining the concept of restructuring, Associate Professor Moncarz informs you, “Restructuring entails the implementation of fundamental and comprehensive modification of a company's operational and/or financial structure.” “It has, indeed, become fashionable to take a company apart and put it back together in a different form,” the author says. Additionally, Moncarz refers to a Wall Street Journal study, dated August 1985, which reveals that nearly half the large American corporations were, or were soon to be restructured in the 1984/85 time frame. There are several distinct types of restructurings and the author wants you to be aware of some of them. “…threats of takeover attempts, the larger part of all restructuring have been initiated willingly in order to expand or divest a company's line of business (i.e., operational restructurings) or redirect its finances (i.e., financial restructurings),” the author reveals. “Two principal types of operational restructurings are mergers and acquisitions [M&A], and divestitures [disposing of unwanted units or assets],” Moncarz further defines the concepts of expansion and divestiture. The author explains several types of financial restructuring sketches used in the hospitality industry, including stock re-purchasing, debt issuances and redemptions, swapping debt for equity, and effective theories of realigning debt through extending loans and/or revising terms. To expand their businesses, Moncarz makes anecdotal reference to several major food and beverage corporations that have successfully employed operational restructuring principles. The author wades into the shallow end of the hostile takeover pool by explaining some of the corporate restructuring concepts used to repel that aggressive technique. Walt Disney Company completely redesigned their entire upper level management structure in a successful effort to thwart a hostile takeover bid by corporate raider Saul P. Steinberg, Moncarz informs. To close, the author touches on leveraged buyouts [LBOs], and stock repurchases to divest unwanted divisions and immobilize hostile takeover attempts. A lengthy table of - Selected Restructurings in the Hospitality Industry [1982 to date of article] – is also included.
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Little research has been done to measure brand equity of hospitality companies. It is important for food service organizations to measure accurately their brand equity in order to manage and leverage it properly. This study attempts to measure the brand equity of casual dining restaurant chains in monetary terms using conjoint analysis.
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The purpose of this study was to determine the use and misuse of child safety seats among Mexican parents. Data were collected via personal interview and by use of the SAFE KIDS BUCKLE UP Child Safety Seat Checklist Form. This study used a descriptive comparative design. The convenience sample consisted of 63 Mexican mothers with at least one child under the age of four (index child). The findings showed that Mexican parents tend to misuse or not use child safety seats. Most parents were not aware of the misuse, and receiving prior information on the use of child safety seats had no bearing on its correct use. Factors influencing nonuse include lack of finances, driving short distances, leaving child safety seat at home, and being unaware of the Florida child restraint law. Findings of this study have implications for how nurses need to educate mothers on car safety and help reduce childhood injuries.
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Oil and gas production in the United States has increased dramatically in the past 10 years. This growth has important implications for local governments, which often see new revenues from a variety of sources: property taxes on oil and gas property, sales taxes driven by the oil and gas workforce, allocations of state revenues from severance taxes or state and federal leases, leases on local government land, and contributions from oil and gas companies to support local services. At the same time, local governments tend to experience a range of new costs such as road damage caused by heavy industry truck traffic, increased demand for emergency services and law enforcement, and challenges with workforce retention. This report examines county and municipal fiscal effects in 14 oil- and gas-producing regions of eight states: AK, CA, KS, OH, OK, NM, UT, and WV. We find that for most local governments, oil and gas development—whether new or longstanding—has a positive effect on local public finances. However, effects can vary substantially due to a variety of local factors and policy issues. For some local governments, particularly those in rural regions experiencing large increases in development, revenues have not kept pace with rapidly increased costs and demand for services, particularly on road repair.
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Drawing on an understanding of the public sphere as a multiplicity of communicative and discursive spaces this paper examines the constructions of mothers, mothering and motherhood which emerged in recent debates about childcare in Ireland. Preliminary analysis of these discursive constructions suggest that they are often based on rhetoric, informed by stereotypical assumptions and rooted in frames of reference which mitigate against the emergence of alternative ways of understanding the issues of mothering and childcare. It will be argued that the reductionist and divisive nature of the childcare debate which ensued prior to the 2005 budget, stymied childcare policy development at a time when its unprecedented prominence on the political agenda and the strength of public finances could have underpinned a shift in policy approach. The paper concludes with an exploration of the ways in which feminist scholarship can challenge the Irish model of childcare policy, which continues to be premised on an understanding of childcare and the reconciliation of work and family life as the privatised responsibility of individual women.
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Este trabajo explora las estrategias utilizadas para financiar la creación y el sostenimiento del Ejército de los Andes y los instrumentos fiscales utilizados para conseguirlo. El análisis de los distintos rubros que integraban las cajas del ejército permite examinar el peso de los recursos aportados por el gobierno central y por la jurisdicción cuyana. Asimismo, analiza el destino de los fondos a través del estudio de los presupuestos del ejército, con el objetivo de ponderar el peso que tuvieron los salarios en el total de los gastos militares durante la etapa previa al cruce de los Andes, y en la posterior, cuando el ejército estaba en Chile bajo severas condiciones fiscales de los gobiernos patriotas.
Resumo:
Este trabajo explora las estrategias utilizadas para financiar la creación y el sostenimiento del Ejército de los Andes y los instrumentos fiscales utilizados para conseguirlo. El análisis de los distintos rubros que integraban las cajas del ejército permite examinar el peso de los recursos aportados por el gobierno central y por la jurisdicción cuyana. Asimismo, analiza el destino de los fondos a través del estudio de los presupuestos del ejército, con el objetivo de ponderar el peso que tuvieron los salarios en el total de los gastos militares durante la etapa previa al cruce de los Andes, y en la posterior, cuando el ejército estaba en Chile bajo severas condiciones fiscales de los gobiernos patriotas.
Resumo:
Este trabajo explora las estrategias utilizadas para financiar la creación y el sostenimiento del Ejército de los Andes y los instrumentos fiscales utilizados para conseguirlo. El análisis de los distintos rubros que integraban las cajas del ejército permite examinar el peso de los recursos aportados por el gobierno central y por la jurisdicción cuyana. Asimismo, analiza el destino de los fondos a través del estudio de los presupuestos del ejército, con el objetivo de ponderar el peso que tuvieron los salarios en el total de los gastos militares durante la etapa previa al cruce de los Andes, y en la posterior, cuando el ejército estaba en Chile bajo severas condiciones fiscales de los gobiernos patriotas.
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Este artículo analiza la existencia de un posible ritual en la antigua Macedonia que fuese similar al Akîtu babilonio. Pensamos que la victoria de Zeus sobre sus enemigos en la gigantomaquia y tifonomaquia fue celebrada por los reyes macedonios para fortalecer su posición en el poder. Aunque no hay evidencias directas de ello, tenemos una serie de diferentes fuentes en las cuales los macedonios están relacionados directa o indirectamente con Tifón y los gigantes. Además, la estratégica importancia del monte Olimpo para los macedonios nos hace pensar que la victoria de Zeus sobre las fuerzas del mal fue conmemorada de alguna forma por ellos.
Resumo:
Kvinnor har länge varit exkluderade från ledarpositioner, såsom styrelser, men utvecklingen mot en mer jämställd könsfördelning går långsamt framåt. Syftet med uppsatsen är att skapa förståelse för hur kvinnor i styrelser kan bidra till utvecklingen mot en jämnare könsfördelning. Genom att intervjua fem kvinnliga styrelseledamöter har vi fått en inblick i deras upplevelser och erfarenheter av styrelsearbete och könsroller. Kvinnorna i undersökningen har, genom många års styrelsearbete i olika former samt genom gedigna arbetserfarenheter, arbetat sig fram till ledande positioner inom olika branscher och företag. Även om de överlag inte anser sig ha behandlats annorlunda i styrelsen på grund av sitt kön kan vissa av kvinnorna ändå uppleva att de ibland förväntas ansvara för specifika uppgifter just för att de är kvinnor, att de behöver tuffa till sig eller att de måste vara mer pålästa och duktigare än männen. De anser att kvotering kan vara det enda sättet att få jämställda styrelser men understryker att det bör vara kompetensen som avgör vem som får uppdraget. För att lyckas bra som ledamot krävs, enligt respondenterna, en viss baskunskap om ekonomi och ledarskap samt ett visst mått av självsäkerhet och att våga stå för sina åsikter. Kravbilden på styrelsemedlemmar i bolagsstyrelser har ökat under de senaste årtiondena och det krävs att medlemmarna som individer har en hög kompetens och att styrelsen i sin helhet besitter en bred kunskapsbas. Denna utveckling kan ha en positiv effekt på könsfördelningen då det är fler kvinnor än män som har universitetsutbildning och eftersom en mer heterogen grupp ger ett bredare spektrum av kunskaper. Kvinnorna i undersökningen har genom sina positioner bidragit till brytandet av normer och gör det därför lättare för andra kvinnor att följa i deras spår. Det råder ingen brist på kompetenta kvinnor men utmaningen ligger i att kartlägga och synliggöra dessa kvinnor och ge dem samma möjlighet som männen att nå ledande positioner.