Outbound Tourism of Japan: Market Profile (World Tourism Organization Market Intelligence and Promotion Section Madrid, December 2000 Special Report, Number 6)

Book Description

The most practical, authoritativeguide to governmental GAAP

Wiley GAAP for Governments 2007 is a comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities. Financial statement preparers, attestors, and readers will find its full coverage of authoritative accounting standards coupled with many examples, illustrations, and helpful practice hints extremely useful and user-friendly. Designed with the needs of the user in mind, a "New Developments" chapter keeps you informed of all the important developments in governmental GAAP during the past year. A look ahead to the status of current and future Governmental Accounting Standards Board standards and projects provides information on the very latest in standard-setting activities and covers:

GASB Statement 43 Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans, which, together with Statement 45, will drastically change the accounting for OPEBs by employers and OPEB plans
GASB Statement 45 Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions, which will require employers that provided OPEB benefits to recognize the costs of providing these benefits much sooner than current practice
GASB Statement 48 Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of Assets and Future Revenues
GASB Technical Bulletin 2006-01 Accounting and Financial Reporting by Employers and OPEB Plans for Payments From the Federal Government Pursuant to the Retiree Drug Subsidy Provisions of Medicare Part D, which provides accounting guidance for employers for receipts under this program
GASB Concepts Statement 3 Communications Methods in General-Purpose External Financial Reports That Contain Basic Financial Statements, which addresses the various types of communication methods inherent in financial statements, such as the basic financial statements, notes, and required supplementary information
Exposure Draft Accounting and Financial Reporting for Pollution Remediation Obligations, which addresses the timing of the recognition of liabilities relating to pollution remediation and the methodology for calculating those liabilities
Exposure Draft Elements of Financial Statements, which provides definitions of assets, liabilities, deferred resource inflows and outflows, net assets, and resource inflows and outflows
Preliminary Views Document - Accounting and Financial Reporting for Derivatives, which provides guidance for governments in reflecting the values of derivative financial instruments in their financial statements
Invitation to Comment Fund Balance Reporting and Governmental Fund Type Definitions, which is a broad project to determine whether the manner of reporting fund balances and the definitions of fund types need to be updated

Book Description

Since the appearance of the First Edition in 1990, Planning Local Economic Development has become the foundation for an entire generation of planners and academics teaching planning. Building on the success of its predecessors, the Third Edition continues to explore the theories of local economic development and address the dilemmas communities face. Blakely and Bradshaw investigate planning processes, analytical techniques, business and human resource development, as well as high-technology economic development strategies. Written by academics with many years of regional and city planning experience, this book will prove invaluable to professors of economic development, urban studies, and public administration. Economic development specialists in local and municipal government, as well as nonprofit organizations, will also find this an essential reference.

New to this Edition:

Case studies, illustrations, and exercises demonstrate how each theory can be employed in a real-world setting
Sample resource materials facilitate the development and design of program plans
New arguments for implementing local economic development initiatives
Thoroughly updated to reflect the financial boom of the 1990s and subsequent collapse, the policies of the Clinton and George W. Bush administrations, and the aftermath of September 11

Bidding for Business: The Efficacy of Local Economic Development Incentives in a Metropolitan Area

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Bidding for Business: The Efficacy of Local Economic Development Incentives in a Metropolitan Area
John E. Anderson , and Robert W. Wassmer
Manufacturer: Peter Pauper Press
ProductGroup: Book
Binding: Paperback

General | Business & Investing | Subjects | Books

Public Affairs & Administration | Government | Nonfiction | Subjects | Books

Industrial Incentives: Competition Among American Cities and States

ASIN: 0880992018

Book Description

As communities go toe-to-toe in battles to attract capital and jobs to their depressed areas, local policy makers are left to ponder the success of these costly efforts. Are the litany of economic incentives provided by cities to firms for relocation or expansion worth the cost? Do local economic incentives bring jobs to areas with high levels of unemployment? Or are economic incentives little more than corporate welfare?

Anderson and Wassmer examine the use and effectiveness of local economic development incentives within a specific region, the Detroit metropolitan area. The Detroit area serves as a good example, they say, because of the area's 20-plus year track record of its communities offering the gamut of economic incentives aimed at redirecting economic activity and jobs. The evidence they uncover reveals factors that drive cities not just in this Southeast Michigan area, but nationwide to offer particular types of incentives that are more or less generous than those offered by their neighbors.

Book Description

In this seminal work, the authors argue that there are distinct local factors that shape the environment of economic development decision-making. These factors, taken together, constitute a community’s local civic culture. Using survey and case study data from U.S. and Canadian cities, the authors make the case that different cultures will produce different types of economic development policies, and that local civic culture will effect the whole array of local policies. The focus on economic development policy provides a window on local decision-making and allows for the development of a theory, introduced by the authors, about the role of local civic culture in framing local decisions of all types. This ultimately provides a theoretical vehicle for categorizing cities and predicting policy outcomes. The book concludes with an overview of what is known about the economic development process and highlights the questions raised about that knowledge by the analyses used here and the focus on civic cultures. New research questions are posed and new directions raised for continued application of a local civic culture approach toward understanding urban policy processes.

Silicon Alley: The Rise and Fall of a New Media District (Cultural Spaces)

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Silicon Alley: The Rise and Fall of a New Media District (Cultural Spaces)
Mich Indergaard
Manufacturer: Routledge
ProductGroup: Book
Binding: Paperback

Economic History | Economics | Business & Investing | Subjects | Books

High-Tech | Industries & Professions | Business & Investing | Subjects | Books

Culture | Business & Culture | Computers & Internet | Subjects | Books

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History of Technology | Technology | Science | Subjects | Books

Urban & Land Use Planning | Architecture | Professional & Technical | Subjects | Books

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Off the Books: The Underground Economy of the Urban Poor

ASIN: 0415935717

Book Description

The 1990s dawned with a belief that the digital revolution would radically transform our traditional notion of cities as places of commerce and industry. Many predicted that digital technology would render cities--or at least their economies--obsolete. Instead, precisely the opposite happened. The IT-intensive firms of the "new economy" needed to be plugged into a sizeable network of talent, something that established cities like New York and San Francisco provided in abundance.
In addition to creating new types of jobs and luring thousands of workers back into the city, new media districts created a new technobohemian urban culture. With vignettes of the high-rollers in New York's new media economy and stories of wild parties in downtown lofts, Michael Indergaard introduces us to the players in this new economy, and explores this intersection of commerce and culture in 1990s New York. He also reveals how the dot-com crash laid bare the hidden connections between the so-called new economy of new media, andthe ages old engines of New York wealth: real estate speculators and Wall Street.
Chronicling the go-go years and ultimate crash of the new media district, Silicon Alley is a brilliant account of how hype forged a marriage of technology and finance, which in turn generated a new urban culture.

Public-Private Partnerships for Local Economic Development

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Public-Private Partnerships for Local Economic Development

Manufacturer: Praeger Publishers
ProductGroup: Book
Binding: Hardcover

Development & Growth | Economics | Business & Investing | Subjects | Books

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General | Business & Investing | Subjects | Books

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ASIN: 0275961532

Book Description

Public-private partnerships are becoming increasingly important in the local economic development efforts of many cities. This collection of essays compares U.S. cities with those in western Europe. Conceptual issues are discussed, and comparisons at the city level illustrate the process, pitfalls, and results of such partnerships. Readers will be able to understand the types of partnership arrangements used in each country. Factors contributing to the success of these arrangements are discussed and compared. Scholars and students of local economic development and public finance, as well as public officials and economic development practitioners will benefit from the unique comparative framework used in this volume.

The New-York Historical Society: Lessons from One Nonprofit's Long Struggle for Survival (Jossey Bass Nonprofit & Public Management Series)

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The New-York Historical Society: Lessons from One Nonprofit's Long Struggle for Survival (Jossey Bass Nonprofit & Public Management Series)
Kevin M. Guthrie
Manufacturer: Jossey-Bass Inc Pub
ProductGroup: Book
Binding: Hardcover

General | Popular Economics | Business & Investing | Subjects | Books

Nonprofit Organizations & Charities | Industries & Professions | Business & Investing | Subjects | Books

Industrial | Management & Leadership | Business & Investing | Subjects | Books

Reference | Historical Study | History | Subjects | Books

Social History | Historical Study | History | Subjects | Books
ASIN: 0787901873

Federal Intergovernmental Grants and the States: Managing Devolution (Studies in Fiscal Federalism and State-Local Finance Series)

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Federal Intergovernmental Grants and the States: Managing Devolution (Studies in Fiscal Federalism and State-Local Finance Series)
Shama Gamkhar
Manufacturer: Edward Elgar Pub
ProductGroup: Book
Binding: Hardcover

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ASIN: 1840646802

Book Description

This book provides a long-term perspective on policies regarding intergovernmental grants in the US since the 1970s. This period spans six presidential administrations and encompasses a diverse set of political and economic conditions. Containing original research, the book contributes to critical assessments of intergovernmental grant issues such as:

• whether state and local government spending responds symmetrically to increases or decreases in federal aid

• the effects of converting categorical grants to block grants on program spending

• the political economy of federal aid distribution.

Book Description

Detailed account of the controversy surrounding the building of a coal-fired cement factory in the Hudson Valley.

State and Local Finances Under Pressure (Studies in Fiscal Federalism and Statelocal Finance Series)

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State and Local Finances Under Pressure (Studies in Fiscal Federalism and Statelocal Finance Series)

Manufacturer: Edward Elgar Publishing
ProductGroup: Book
Binding: Hardcover

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ASIN: 1843760118

Book Description

State and Local Finances Under Pressure explores the future of state and local government fiscal systems given the numerous pressures they face from economic, legal, technological, demographic and political forces. It explores how these multiple forces play out in terms of the changes state and local governments should and are likely to make.

The contributors argue that state and local governments must make substantial changes and that failure to act is likely to result in adverse effects and increasing pressures for modifications that are more difficult to implement and more politically unpalatable. Without reform, state and local fiscal systems will grow increasingly out of sync with economic reality. The authors suggest that government responses are likely to be evolutionary, but that in 25 years the recorded changes will be substantial.

The first chapter provides a historic perspective of state and local fiscal trends. Each of the subsequent chapters describes the nature of one of the pressures state and local governments face including: political and legal forces, globalization of business, demographic and technological changes, deregulation of utilities, and urban sprawl.

Policymakers, economists, political scientists, fiscal policy analysts and public administrators will find this comprehensive book of interest.

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