Betterment: a taxing problem

2018 ◽  
Vol 36 (2) ◽  
pp. 217-226 ◽  
Author(s):  
Richard Grover
Keyword(s):  
Property Values ◽  
Property Taxes ◽  
Land Value ◽  
Value Capture ◽  
Content Type ◽  
Alternative Approach ◽  
Effective Instrument ◽  
The Uk ◽  
Practical Implications

Purpose The purpose of this paper is to review the issues involved in land value taxation and betterment and the issues involved in apportioning value between land and improvements. Design/methodology/approach The theoretical and valuation issues in betterment are reviewed and a case study of a betterment tax introduced in the UK is used to illustrate the practical problems in implementation. Findings The idea of land value taxation depends upon being able to apportion property values between land and improvements. This raises both theoretical and practical problems that are difficult to overcome. Practical implications The apportionment property values between land and improvements produces results that cannot be verified by market evidence, suggesting that an alternative approach be adopted through value-based recurrent property taxes revalued at frequent intervals. Originality/value Much of the literature has concentrated on the theoretical advantages of land value taxation rather than examining the practical problems of implementation. These suggest a different approach with less emphasis on betterment taxes and more on how recurrent property taxes can be an effective instrument for value capture.

Delivering a shared library management system for Wales

2016 ◽  
Vol 37 (6/7) ◽  
pp. 385-395 ◽  
Author(s):  
Gareth Wyn Owen
Keyword(s):  
Management System ◽  
Review Of Literature ◽  
Content Type ◽  
Implementation Phase ◽  
Library Management ◽  
First Case ◽  
Library Management System ◽  
The Uk ◽  
Practical Implications

Purpose A case study of the Wales Higher Education Libraries Forum (WHELF) project to procure and implement a shared library management system (LMS) for all universities in Wales, together with the National Health Service Libraries in Wales and the National Library of Wales. In particular, the purpose of this paper is to explore the drivers to this collaboration, outline the benefits achieved and the framework to realise further benefits. Design/methodology/approach Case study review of the process, together with a review of literature on consortia and LMSs. Findings WHELF has developed into a more mature consortium through procuring and implementing a shared LMS. The process has delivered tangible benefits and is driving more work to realise further benefits. Research limitations/implications As the WHELF Shared LMS project is only nearing the end of the implementation phase, many of the anticipated operational benefits cannot be reported. Practical implications Useful case study for other consortia or potential consortia. Originality/value WHELF is in vanguard of consortia developments in the UK, and this is the first case study of the project.

scholarly journals Fraud in overseas aid and the challenge of measurement

2015 ◽  
Vol 22 (2) ◽  
pp. 184-198 ◽  
Author(s):  
Mark Button ◽  
Chris Lewis ◽  
David Shepherd ◽  
Graham Brooks
Keyword(s):  
High Risk ◽  
International Development ◽  
Local Context ◽  
Structured Interviews ◽  
Policy Makers ◽  
Content Type ◽  
The Public ◽  
The Uk ◽  
Practical Implications

Purpose – The purpose of this paper is to explore the challenges of measuring fraud in overseas aid. Design/methodology/approach – The research is based on 21 semi-structured interviews with key persons working in the delivery of aid in both the public and voluntary sectors. It uses the UK Department for International Development as a case study to applying more accurate measures of fraud. Findings – This paper shows there are significant challenges to using fraud loss measurement to gauge fraud in overseas aid. However, it argues that, along with other types of measures, it could be used in areas of expenditure in overseas governments and charities to measure aid. Given the high risk of such aid to fraud, it argues helping to develop capacity to reduce aid, of which measuring the size of the problem is an important part; this could be considered as aid in its own right. Research limitations/implications – The researchers were not able to visit high-risk countries for fraud to examine in the local context views on the challenges of measuring fraud. Practical implications – The paper offers insights on the challenges to accurately measuring fraud in an overseas context, which will be useful to policy-makers in this context. Social implications – Given the importance of as much aid as possible reaching recipients, it offers an important contribution to helping to reduce losses in this important area. Originality/value – There has been very little consideration of how to measure fraud in the overseas aid context, with most effort aimed at corruption, which poses some of the same challenges, as well as some very different challenges.

scholarly journals Accountability dilemmas and identity struggles

2019 ◽  
Vol 15 (1) ◽  
pp. 2-29 ◽  
Author(s):  
Anna-Karin Stockenstrand
Keyword(s):  
Management Strategy ◽  
Strategy Management ◽  
Management Control ◽  
Comparative Case Study ◽  
Content Type ◽  
Managerial Decisions ◽  
The Uk ◽  
Higher Purpose ◽  
Practical Implications

Purpose The purpose of this paper is to add to our understanding of how external factors such as funding and external accountabilities affect the organisational inner workings, especially identity issues. Design/methodology/approach The paper is based on a comparative case study of two professional chamber orchestras, one in Sweden and one in the UK. The two orchestras had significantly different funding conditions and had different relations with funders and were thus exposed to different kinds of accountability dilemmas. The two organisations were studied using and ethnographically inspired approach. The developments of various parts of the organisations were studied, such as funding, management, strategy, management control and identity issues. Findings The paper illustrates how the solution to accountability dilemmas in an organisation can, over time, result in the protection or the dilution of a perceived organisational core and thus in an identity struggle. Especially, management has to deal with the balance between financial and operational accountability, where organisational members could perceive the decisions to be confirming or rejecting what they perceived as being the higher purpose of their work. Practical implications This paper may help managers become more aware of the long ranging consequences of managerial decisions and how such decisions may affect the identity orientation of organisational members. Originality/value The paper combines the concept of identity with the concept of accountability, something that has not been done to a large extent in previous research.

A practical guide to e-journal and e-book supply – a UK perspective

2014 ◽  
Vol 42 (1) ◽  
pp. 13-15 ◽  
Author(s):  
Mark Kluzek
Keyword(s):  
Journal Articles ◽  
Content Type ◽  
Study Approach ◽  
Document Delivery ◽  
King's College ◽  
The Uk ◽  
Practical Implications ◽  
Insight Into ◽  
Library Professionals

Purpose – The purpose of this paper is to report on current interlending and document delivery of e-books and e-journals in the UK and analyse the challenges encountered in such practices, using the experiences at King's College London as an example. Design/methodology/approach – The author uses a case study approach. Findings – Most UK libraries and higher education institutions negotiate the usage terms for their e-resources through Jisc's NESLI2 model license agreement. While the terms of this agreement work relatively well for document delivery of e-journal articles, allowing for secure electronic document transmission under prescribed circumstances, the interlending of e-books remains problematic. Research limitations/implications – The paper provides insight into how UK document supply services can better use electronic holdings to offset the costs of requesting. It discusses the dilemma of e-books and potential solutions. Practical implications – This will enable UK library professionals to better use e-resources in a legally compliant way for the purpose of document delivery. It will explain to non-UK library professionals how supplying from e-resources works in the UK. Originality/value – The paper provides insight into how UK document supply services can better use electronic holdings to offset the costs of requesting. It discusses the dilemma of e-books and potential solutions.

Crowdsourcing business models that last

2017 ◽  
Vol 38 (2) ◽  
pp. 25-32 ◽  
Author(s):  
Thomas Kohler ◽  
Marco Nickel
Keyword(s):  
Business Model ◽  
Business Models ◽  
Comparative Case Study ◽  
Corporate Value ◽  
Sustainable Business ◽  
Value Capture ◽  
Content Type ◽  
Original Contribution ◽  
Practical Implications

Purpose The purpose of this paper is to discuss how to sustain crowdsourcing business models. Emerging companies are innovating their business model to rely on a crowd of participants and involve contributing users in value capture. While some organizations demonstrate initial success, sustaining a crowdsourcing business model is challenging. Design/methodology/approach The study is based on a comparative case study of the prominent crowdsourcing communities Threadless and Quirky. Participatory observation resulted in over 380 analyzed comments. Findings Seven lessons from Threadless’s success and Quirky’s failure are discussed to derive implications for sustaining crowdsourcing business models. Research limitations/implications Because both cases are integrator platforms build around contests, other crowdsourcing platform types should be studied to enrich the findings. Practical implications Managers receive guidance on how to design a sustainable business model that involves the crowd in creating value and lets the crowd participate in value capture. Originality/value Current research primarily addresses the question of how companies can take advantage of crowdsourcing and mainly considers corporate value capture. The original contribution of this article is a set of strategies to sustain crowdsourcing platforms by taking a platform’s entire business model into account.

scholarly journals Can land value uplift deliver affordable housing? Experiences from England

2018 ◽  
Vol 11 (1) ◽  
pp. 87-101 ◽  
Author(s):  
Peter Wyatt
Keyword(s):  
Affordable Housing ◽  
Empirical Work ◽  
Political Agenda ◽  
Land Value ◽  
Local Planning ◽  
Value Capture ◽  
Content Type ◽  
Decision Tools ◽  
The One

Purpose The theoretical case for land value capture is well-known, but the effectiveness of affordable housing delivery as a capture mechanism is not so well-documented. Building on the earlier theoretical and empirical work of Whitehead (1991, 2007) and Crook and Whitehead (2002), the purpose of this paper is to consider the provision of affordable housing from a land value capture viewpoint, focusing on the process by which the amount of affordable housing is determined between landowners/developers on the one hand and local planning authorities on the other. Design/methodology/approach The paper adopts a mixed-mode approach for the data collection. Two surveys of local planning authorities were undertaken, together with a series of case study interviews. Findings The paper evaluates whether land value capture has been an effective mechanism for delivering affordable housing by focusing on three principal areas: first, the political agenda in relation to land value capture and the supply of affordable housing; second, the nature and motivation of the stakeholders involved in affordable housing decision-making; and third, the use of economic models as decision tools for determining the amount and type of affordable housing are negotiated. Originality/value The research provides some insight into the effectiveness of local authority affordable housing targets as a means of capturing the uplift in land value that results from the grant of planning permission.

Property valuation in the UK: material uncertainty and COVID-19

2020 ◽  
Vol 38 (5) ◽  
pp. 463-470
Author(s):  
Nick French
Keyword(s):  
Design Methodology ◽  
Property Values ◽  
Market Value ◽  
Content Type ◽  
Property Valuation ◽  
The World ◽  
The Uk ◽  
Value Changes ◽  
Practical Implications ◽  
Rental Value

PurposeAn understanding of uncertainty has always been an integral part of property valuations. No valuation is certain, and the valuer needs to convey to the user of the valuation in the degree of uncertainty pertaining to the market value.Design/methodology/approachThis practice briefing is a short overview of the importance of understanding uncertainty in valuation in normal markets and the particular difficulties now with the material uncertainty created by the COVID-19 pandemic.FindingsThis paper discusses how important it is for the valuer and the client to communicate and understand the uncertainty in the market at any point of time. The COVID-19 has had a significant impact on property values and the importance of clarity within valuation reports.Practical implicationsThis paper looks at the importance of placing capital and rental value changes due to material uncertainty in valuation reports.Originality/valueThis provides guidance on how professional bodies are advising their members, around the world, on how to report valuations and market value in the context of material uncertainty.

The use of I3F in assessing facilities management industry maturity

Facilities ◽  
2015 ◽  
Vol 33 (11/12) ◽  
pp. 793-808
Author(s):  
Maulidi A. Banyani ◽  
Danny S. S. Then
Keyword(s):  
Hong Kong ◽  
Business Environment ◽  
Facilities Management ◽  
Key Factors ◽  
Content Type ◽  
Country Level ◽  
Education Professional ◽  
The Uk ◽  
Practical Implications

Purpose – This paper aims to present and discuss the results of the assessment of maturity of facilities management (FM) industries (FMi) in five countries, namely, Denmark, Hong Kong, Norway, Tanzania and the UK. The analysis is based on the “Integrated Feeder Factors Framework (I3F)”. I3F analyses maturity by assessing the progression and integration of the key factors essential for the maturity of the FMi, which are organisations practice, supply market, education, professional bodies, research and business environment. Design/methodology/approach – FM experts in respective countries were interviewed. Data were also gathered from official documents and websites. The collected evidences were analysed using pattern matching. Findings – The FM industry in the five case study countries are found at various levels of maturity. The UK exhibited high levels of maturity compared to other countries. Norway, Hong Kong and Denmark were at the same level with some notable differences, while Tanzania was at the lowest level. Practical implications – The research successfully tested the I3F. This sets foundation for assessing maturity of the FM industry at a country level. The assessment of maturity at a country level is important to FM stakeholders in charting out plans for its development and longevity. Originality/value – This is the first research which has assessed the maturity of FMi in five countries using an I3F. The results show the strength and weaknesses of the FMi in the five countries and point out areas which require stakeholders’ efforts to be improved or maintained.

scholarly journals Assessing value co-creation and value capture potential in services: a management framework

2015 ◽  
Vol 22 (2) ◽  
pp. 254-274 ◽  
Author(s):  
Pekka Töytäri
Keyword(s):  
Value Capture ◽  
Content Type ◽  
Management Framework ◽  
Managerial Practices ◽  
Business Context ◽  
Industrial Companies ◽  
Customer Interface ◽  
Unexplored Area ◽  
Practical Implications

Purpose – The purpose of this paper is to investigate the managerial practices to assess value creation and value capture potential in longitudinal buyer-seller relationships, and proposes a framework for evaluating such potential for maximizing sales function efficiency. Design/methodology/approach – The research is based on an exploratory multi-case study with seven internationally operating companies from a variety of industries, with the aim of building the framework for sales opportunity management. The framework is then refined in eight workshops with 21 companies. Findings – The findings suggest that industrial companies need to develop new capabilities to efficiently manage value selling opportunities at different stages of the opportunity lifecycle. Research limitations/implications – The underlying sales approach of the research is proactive value selling in a service business context. The findings may not be generalizable into other sales contexts. Practical implications – The paper provides practicing managers with an actionable sales opportunity management framework for an effective management of sales quality. Originality/value – The research contributes to a previously unexplored area of sales management, and suggests a managerial practice linking strategy to implementation at the customer interface.

scholarly journals System leadership development in Children’s Centres in the UK

2017 ◽  
Vol 8 (4) ◽  
pp. 470-488 ◽  
Author(s):  
Kaz Stuart ◽  
Megan Wilcox
Keyword(s):  
Leadership Development ◽  
Well Being ◽  
Complex Nature ◽  
Children And Families ◽  
Content Type ◽  
System Leadership ◽  
The Uk ◽  
Children’S Centres ◽  
Practical Implications

Purpose This study aims to establish the complex nature of leadership in children’s centres in the UK and to demonstrate the value of system leadership as a vital concept for children’s centre leadership. Design/methodology/approach The study presents a case study of leadership development with 24 leaders of children’s centres across Hertfordshire. Findings The study considers the efficacy of system leadership, including distributed leadership, within this setting. Evaluation of the programme found that the concept of system leadership was appropriate, supportive and validating for leaders of children’s centres; however, the concept needed support with further practical tools and resources. Research limitations/implications The limitation of the study is its specificity to one local authority, and further research will be needed to see how generalisable the findings are. Practical implications The implication of the study is that leaders of children’s centres could be supported to work more effectively with system leadership. Social implications When leaders of children’s centres feel effective, they have enhanced well-being and achieve more outcomes, which in turn enhances the well-being of the children and families that they serve. Originality/value Leadership in children’s centres is an under-researched and under-supported area. This study makes a new contribution to this sector of leadership.

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