000			01681naa a2200193uu 4500
001			7031420015123
003			OSt
005			20190211162805.0
008			070314s2007 xx ||||gr |0|| 0 eng d
100	1		_aBRAILSFORD, Timothy J. _931561
245	1	0	_aPractices and attitudes to derivatives use in Australian commonwealth organisations
260			_aOxford : _bBlackwell Publishers Limited, _cJune 2003
520	3		_aLittle 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		_aHEANEY, Richard A. _931562
700	1		_aOLIVER, Barry R _931563
773	0	8	_tAustralian Journal of Public Administration _g62, 2, p. 87-100 _dOxford : Blackwell Publishers Limited, June 2003 _xISSN 87-100 _w
942			_cS
998			_a20070314 _b2001^b _cCarolina
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c23130 _d23130
041			_aeng