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Full-Text Articles in Finance and Financial Management

International City/County Management Association 1999 Revenue Estimation Survey Revisited, Benjamin Bond Dec 2014

International City/County Management Association 1999 Revenue Estimation Survey Revisited, Benjamin Bond

UNLV Theses, Dissertations, Professional Papers, and Capstones

In 1899 the National Municipal League declared that it was the duty of the Mayor to submit to the Council the annual budget of current expenses of the city, for almost as long, the budgeting process has been researched (Hou, 2006). Researching budgets is important and needed but comparatively little attention has been paid to revenue forecasts or to those responsible for the generation of revenue forecasts. Professional public administrators responsible for generating revenue forecasts have largely been overlooked in research. Judging by the lack of scholarly material available in academic journals, it appears the political process in which budget …


Analysis Of Bank Failure And Size Of Assets, Guancun Zhong Aug 2012

Analysis Of Bank Failure And Size Of Assets, Guancun Zhong

UNLV Theses, Dissertations, Professional Papers, and Capstones

The financial health of the banking industry is an important prerequisite for economic stability and growth. Bank failures in the United States have run in cycles largely associated with the collapse of economic bubbles. The number of bank failures has increased dramatically over the last thirty years (Halling and Hayden, 2007). In this thesis, we try to address the following two questions: 1) What is the relationship, if any, between a bank's asset size and its likelihood of failures? 2) How can we use statistical tools to predict the numbers of bank failures in the future? Various modeling techniques are …


An Analysis Of The Equity Of Utah’S Public School Funding System, Garrick Peterson Aug 2010

An Analysis Of The Equity Of Utah’S Public School Funding System, Garrick Peterson

UNLV Theses, Dissertations, Professional Papers, and Capstones

There has not been an equity study of the public school funding allocation system, in the state of Utah, since 1990. The purpose of the study was to conduct an analysis of the equity of the Utah state funding allocation system for K-12 education including a trend analysis for the decade 2000-2009. The conceptual framework for the analysis applies four broad concepts of equity framed by Kern Alexander; (1) communitative equity, (2) distributive equity, (3) restitutive equity, and (4) positivism. The analysis of the Utah State funding system used Berne and Stiefel's methodology and included commonly used statistical measures of …


Boulder City, Nevada Revenue Generating Analysis, Mayra A. Castro, Dolores P. Leyva, Arnetta M. Meagher, Wade Zimmerman Apr 2008

Boulder City, Nevada Revenue Generating Analysis, Mayra A. Castro, Dolores P. Leyva, Arnetta M. Meagher, Wade Zimmerman

UNLV Theses, Dissertations, Professional Papers, and Capstones

Boulder City (City) is unique in the State of Nevada as being a non-gaming city, maintaining a controlled growth ordinance, and steadfastly holding to its “small town” values and character. The City has been facing budgetary challenges as future expenditures are anticipated to continually exceed revenues if current services levels are maintained. Indeed, fiscal reviews indicate the City has been transferring contingency monies between funds to cover overages for the past several fiscal years. This “robbing Peter to pay Paul” methodology may offer a temporary solution to the shortage but may be detrimental as a long term solution.


Clark County School District: Bonds And Debt. Can They Be Divided Equally?, Jocelyn Izumigawa Apr 2001

Clark County School District: Bonds And Debt. Can They Be Divided Equally?, Jocelyn Izumigawa

UNLV Theses, Dissertations, Professional Papers, and Capstones

Clark County School District is one of the largest school districts in the nation with a student population of 203,616 for 1998-1999. Talk of deconsolidating Clark County School District has been proposed by Assembly persons. However, as recent as November 2000, another initiative for deconsolidation and reconfigurations had not been approved by the voters. One of the issues surrounding deconsolidation is the district's bond debt. An equitable division has not been reached should Clark County School District deconsolidate. This paper deals with dividing the bond debt equally among eight districts (identified in an earlier study of deconsolidation) and assessing whether …


Public Finance Of Professional Athletic Facilities: Case Studies In Stadium And Arena Finance, Larry Harala May 2000

Public Finance Of Professional Athletic Facilities: Case Studies In Stadium And Arena Finance, Larry Harala

UNLV Theses, Dissertations, Professional Papers, and Capstones

During the course of the 1990s cities across the country opted to expend public monies at record levels on stadium and arena construction. The focus of this paper will be an examination of whether or not spending public money on private athletic facilities is justifiable. For the purpose of this paper “justifiable” will mean; that the overall economic benefit to the community can be clearly and quantifiably demonstrate to have a net positive economic impact on the community while benefiting all socio-economic elements of the community at large. The types of facilities that this paper will examine are arenas and …