ODU Resilience Collaborative

Yusuf, W. 2017. ODU Resilience Collaborative – An Overview. Presentation made at the 2017 Resilient Virginia Conference. August 1, 2017. Richmond, Virginia

Environmental Non-Profit Organizations in Hampton Roads

List of environmental nonprofits in Hampton Roads. Learn about Virginia\u27s environmental non-profit organizations with the Virginia Conservation Network, an organization comprised of partners across the commonwealth who are dedicated to building a powerful, diverse, and coordinated conservation community to protect the natural resources of Virginia today and always

Businesses Can Also Be Resilient

Ideas for businesses to be more resilient

Simple Things You Can Do Today

A list of simple things you can do today and make a difference every day

Gender Differences in the Use of Assistance Programs

The purpose of this paper is to examine differences in factors influencing use of entrepreneurial assistance programs by male and female entrepreneurs. Design/methodology/approach – Data from the Panel Study of Entrepreneurial Dynamics I are used to determine drivers of assistance program use by men and women using logistic regression. These drivers include size and composition of the start-up team and personal network, experiences of the entrepreneur, team and network; support provided by the team and network, and other factors. Findings – In total, 31 percent of female entrepreneurs and 24 percent of male entrepreneurs in the sample used entrepreneurial assistance programs. Results show that drivers of assistance use do vary by gender. Education, business/entrepreneurial knowledge and involvement in a technology-based start-up are drivers of program use by women. Personal network size, entrepreneurial experience of start-up team, and having worked for parents’ business are drivers of program use by men. Practical implications – This study inform policy and support practices about use of assistance programs and suggests that the support drivers of women are different, justifying continued need for targeted assistance programs such as those specifically for women starting technology-based ventures. Originality/value – This research addresses gender differences in use of assistance programs. Results provide support that a “one-size-fits all” support may not be useful, and that there may be need for targeted assistance programs

Changing and/or Funding OPEB Promises: A Typology of Local Government Responses to GASB 45 and the Realization of OPEB Liabilities

GASB Statement No. 45 addresses how governmental units account for employees\u27 other post-employment benefits (OPEB), requiring government employers to replace OPEB reporting on a pay-as-you-go basis with an accounting of the cost of current and future benefits. This requirement and the resulting OPEB liability may prompt government employers to reconsider key questions regarding their OPEB provision. The size of the OPEB liability depends on both the benefit promises made to employees and the assets to fund these promises. We propose a typology that defines four approaches for governments to respond to GASB 45 and their OPEB liabilities. These approaches represent different combinations of strategies involving OPEB promises and assets. We illustrate these strategies and responses using selected counties and nine mid-Atlantic cities. [ABSTRACT FROM AUTHOR

Summary, Initial Observations, and Getting to a Tentative Theory of Public Investment Behavior

This chapter evaluates the 12 countries\u27 capital management practices according to the systematic public capital management and budgeting process described in Chapter 1. The chapter characterizes and classifies the management practices of the twelve countries based on the authors\u27 evaluation using the case study descriptions. The authors offer some initial observations based on comparisons across the case study countries and analysis of relationships between capital management and budgeting practices and political, economic, and public sector variables. The chapter proposes a tentative theory of public investment behavior and offers five propositions regarding the factors driving different practices across the case study countries and the consequences of a systematic capital management and budgeting process

Popular Financial Reports: Tools for Transparency, Accountability and Citizen Engagement

Most governments issue annual financial reports; in the US, state and local governments issue the Comprehensive Annual Financial Report, or its equivalent. However, these reports have been found to be neither readily accessible nor particularly informative to non-financial experts such as the general public. In response, professional associations such as AGA, the Governmental Accounting Standards Board (GASB), and the Government Financial Officers Association, have promoted the use of different types of popular financial reports as an alternative reporting mechanism. According to GASB, financial reporting plays a critical role as a tool for public accountability in a democratic society. Yet, various statistics point to citizens\u27 general distrust of and dissatisfaction with financial reporting and the information provided by their governments. Surveys conducted by AGA have found that the majority of citizens believe that government needs to be responsible for providing financial and accounting information, but that government, at all levels, have failed to be transparent