Practices and attitudes to derivatives use in Australian commonwealth organisations (Record no. 23130)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01681naa a2200193uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 7031420015123 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211162805.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 070314s2007 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | BRAILSFORD, Timothy J. |
| 9 (RLIN) | 31561 |
| 245 10 - TITLE STATEMENT | |
| Title | Practices and attitudes to derivatives use in Australian commonwealth organisations |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Oxford : |
| Name of publisher, distributor, etc. | Blackwell Publishers Limited, |
| Date of publication, distribution, etc. | June 2003 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | Little is known about risk management in the public sector. This study reports on a survey of senior officers in Australian Commonwealth companies and statutory authorities concerning their practice and attitudes towards the use of derivative instruments for risk management. Using a variety of tests, the most important issue identified by respondents concerning the use of derivatives is for budgeting purposes. Of note, respondents rank commonly cited reasons advanced in the private sector, such as reduced bankruptcy costs and taxation, as being relatively unimportant, which is consistent with arguments advanced in the paper. The results also indicate that there are significant differences in the level of importance in some issues regarding derivatives use across public sector organisations, particularly those differentiated by a documented risk management plan. The study also documents for the first time the extent of derivatives use in the Australian public sector |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | HEANEY, Richard A. |
| 9 (RLIN) | 31562 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | OLIVER, Barry R |
| 9 (RLIN) | 31563 |
| 773 08 - HOST ITEM ENTRY | |
| Title | Australian Journal of Public Administration |
| Related parts | 62, 2, p. 87-100 |
| Place, publisher, and date of publication | Oxford : Blackwell Publishers Limited, June 2003 |
| International Standard Serial Number | ISSN 87-100 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20070314 |
| Operator's initials, OID (RLIN) | 2001^b |
| Cataloger's initials, CIN (RLIN) | Carolina |
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