The private finance initiative : (Record no. 47596)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01503naa a2200181uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 5031117242047 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211181350.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 150311s2002 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 | KIRK, Robert |
| 9 (RLIN) | 51361 |
| 245 10 - TITLE STATEMENT | |
| Title | The private finance initiative : |
| Remainder of title | has the accounting standards board reduced the scheme's value for money? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | UK : |
| Name of publisher, distributor, etc. | Taylor & Francis , |
| Date of publication, distribution, etc. | dez. 2002 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | This article examines the state of PFI in the UK following an amendment published by the ASB to FRS 5. It was predicted that this amendment would mean tht most properties constructed by the private sector , on behalf of the public sector, would have suddenly to appear on the balance sheets of the latter. This would have led to an unacceptable level of public sector borrowing and could have undermined the entire rationale for the scheme. Having outlined the objectives of PFI and explained the attitude adopted by the ASB, the article examines the reaction of HM Treasury. The article then demonstrates the likely consequences of the main parties in PFI contracts passing on as much risk as possible to the private sector so as to ensure that the assets remain off balance cheet. It concludes by assessing the expected impact that these actions will have value for money |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | WALL, Anthony |
| 9 (RLIN) | 35940 |
| 773 08 - HOST ITEM ENTRY | |
| Title | Public Management Review |
| Related parts | 4, 4, p. 529-547 |
| Place, publisher, and date of publication | UK : Taylor & Francis , dez. 2002 |
| International Standard Serial Number | ISSN 14719037 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20150311 |
| Operator's initials, OID (RLIN) | 1724^b |
| Cataloger's initials, CIN (RLIN) | Ana |
No items available.
