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1.
    
Abstract

During the last few years, the local government sector in European countries has undergone a number of important changes. Among the various reform initiatives has been the externalization of public services, such as corporatization, contracting-out, public–private partnerships and privatization. The key goal of this article is to describe and explain the evolution of local public services provision in the two selected countries, with a particular focus on ‘corporatization’. The article seeks to draw a picture of the actual municipal landscape with the administrative core and its various corporations. Furthermore, it will discuss the reasons for corporatization trends and their impact on the corporate governance structures of municipalities in Germany and Italy.  相似文献   

2.
    
The role of the institutional context in the pattern of the implementation of responsible procurement management (RPM) has been object of very limited previous research, although it has been found that it affects the approach to both CSR and supply chain management. The article presents the results of an in‐depth comparative study drawing on 47 interviews with managers of 13 companies in Italy and Germany, which have been previously related to different national institutional settings. The analysis demonstrates that the perception of factors influencing RPM implementation differs between Italian and German companies, and suggests that the institutional context affects not only the overall CSR behavior of the company, but also its institutionalization into a specific function. Results show that the institutional context mainly determines the boundaries within which practitioners are able to operate, whereas the ability to effectively bring about changes in their activity mainly depends upon organizational environment. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment  相似文献   

3.
    
Abstract

The following article is aimed at analysing reforms in public service delivery and management at the local level of government in Germany and France from a cross-countries comparative perspective. Particular attention is paid to the results and effects these reform initiatives have caused with regard to the administrative organization, steering capacities, and output performance. Two major approaches of reform will be addressed: privatization, contracting-out, and ‘corporatization’ of local services on the one hand and public management reforms on the other. Proceeding from the distinct ‘starting conditions’ of reforms in the two local government systems, the question will be pursued, as to whether there has been an increasingly convergent or divergent development in French and German local service provision, and how these evolutions can be explained.  相似文献   

4.
In this paper, we examine and compare the efficiency of Italian and German public universities and its evolution in the period 2001–2007. This topic is particularly important because of two main reasons: (i) as the universities are funded through public money in both countries, it is necessary to assess whether it has been used efficiently; (ii) the comparison among (similar) European countries can stimulate a benchmarking exercise that can be useful for managerial and policy making purposes. The results show that German universities are more efficient than their Italian counterparts are, using data envelopment analysis. However, the latter are catching up: in the period 2001–2007, their efficiency has improved more rapidly. Copyright © 2011 John Wiley & Sons, Ltd.  相似文献   

5.
    
This paper analyses public e-procurement implementation and emphasizes its main difficulties and impacts in relation to the type of public organizations. The primary impacts and changes in the Portuguese public sector are analyzed within the new legal framework, which adopts mandatory e-procurement for any open, restricted or negotiated procedure. In this sense, two surveys carried out in consecutive years were conducted to assess the implementation difficulties and impact of e-procurement in the Portuguese public sector.The major value of this research is that it presents and discusses, for the first time, evidences about difficulties and impacts on the mandatory adoption of public e-procurement, based on the case of Portugal. The results show that the entities’ administrative level influences the e-procurement implementation, which is influenced by the innovation adoption process.  相似文献   

6.
    
Demographic change as well as pressure from the European Union and national government are forcing organisations to change age‐discriminatory HRM approaches. Based on a qualitative analysis of eight British and German organisations, we found that commitment, scope, coverage and implementation of age management differ due to country‐specific institutions, particularly government, in nudging employers and unions to preferred age practices. This confirms the path dependency concept suggested by institutional theory. Nevertheless, we also found that industry‐specific factors mediate the implementation of age management, leading to some convergence across countries. This indicates that organisations deviate from the institutional path to implement practices that they deem important.  相似文献   

7.
邓志博 《价值工程》2011,30(23):165-166
德国是世界上最具竞争能力的工业化国家之一。它的教育体制能够为国家培养出优秀的科学家、工程技术人员和技术工人。目前我国正处于经济大发展时期,急需训练有素的专业技术人才和技术工人。该文介绍了德国教育体制及特点,为我国的教育改革提供了有益的借鉴。  相似文献   

8.
    
Human resource management literature pays little attention to the agency of skilled ethnic minorities in Europe in terms of explaining their career choices and outcomes. As a step towards addressing this gap, we draw on two field studies based on qualitative interviews. One of these studies draws on interviews with 49 participants in France, and the other is based on interviews with 30 participants in Germany. Through a Bourdieuan analysis, we contribute to the human resource management literature, and demonstrate the varied forms that the agency of highly skilled ethnic minorities takes, in terms of their work experiences, in the context of structures of inequality in both countries.  相似文献   

9.
    
The recent evolution of the economic and social context has led enterprises to consider and assess corporate environmental and social impacts integrated with the traditionally measured economic and operating performances. From this point of view, the international debate on the advantages given by the firms' adoption of socially responsible behaviour has been developed; the increasing consciousness of the social character in enterprises' activities has enlarged the interest in communication. For this reason, several different standards have been developed in order to transmit, to the stakeholders, data, information and approaches about environmental, social and sustainability topics related to the firm's activities. In this dynamic context, the features of SMEs require specific guidelines, which address the contents of an SME‐oriented sustainability report. In this perspective the aim is to design guidelines able to meet with these SMEs' requirements; seven case studies, on Italian furniture small enterprises, complete the study. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment.  相似文献   

10.
    
Despite inpatriates' growing importance for the scope of international business, research on this specific group of international assignees transferred to the corporate headquarters (HQ) of multinational corporations (MNCs) still remains in its infancy. Due to this research gap, a qualitative approach to the analysis of inpatriates' experiences was selected to uncover directions for subsequent research and derive factors that are relevant in the context of these cross-cultural assignments. This paper reports the results of exploratory interviews with 13 inpatriates assigned to the HQ of three German MNCs. The interviews explored the purpose of inpatriate assignments in MNCs and focused on identifying critical dimensions to assess their success. In addition, the relevance of individuals' cultural background and other factors that may impact on assignment outcomes were examined. The empirical results are instrumental in deriving two major research questions that may guide future research in the field of inpatriate assignments.  相似文献   

11.
德国、日本和韩国是三个实施产业政策比较成功的国家。三国分别在二战后和经济起飞阶段依据不同阶段国际经济环境的变化,结合本国实际,实施了阶段性、有针对性的产业政策,为经济增长和增强国际竞争力起到了积极作用。当然,三国的产业也呈现出差异性特征。由于历史、文化和社会结构的差异,无论是德国和日本,抑或韩国,其产业政策既有相同之处,也有各自的差异性特征。这些都为我国制定和实施产业政策提供了借鉴。  相似文献   

12.
    
Worldwide, public service-providing organizations confront regulatory hybridization. While their societal mission persists, they are expected to become more business-like. Drawing on theory concerned with institutional complexity and ambivalence in organizations, this article illuminates the case of German acute care hospitals. We depict the emergence of market orientation in this industry, its structural impact and major sensemaking patterns at the site level. In our multiple case study, we find ‘organized ambivalence’ shaping the institutional context and affecting the undertakings’ internal life. Thus, regulatory hybridization tends to create certain traps – which challenges ideas according to which it helps improve public management.  相似文献   

13.
    
We analyze the motives and long-term stock price performance of firms that pursue IPOs in cold IPO periods. We find that firms are more likely to engage in an IPO during a cold period when their earnings are relatively high and are expected to decline in the future. We also find that IPO firms during a cold period are more likely to have managed their earnings prior to the IPO. Furthermore, we find that cold IPO firms experience significantly weaker stock price performance than hot IPO firms, and results are robust to different criteria for defining hot and cold IPO periods, different measures of stock price performance, and different investment holding periods. We find that investment opportunities, the backing of a venture capitalist, and an increase in earnings in the year of the IPO lead to significantly higher long term stock price performance of IPO firms. Our multivariate models confirm the adverse cold IPO period effect on stock price performance even after controlling for the IPO motives and the firm's earnings performance. Our results also hold within the post-Sarbanes-Oxley (SOX) era.  相似文献   

14.
Abstract

Research on managerial networking in the public sector reports positive effects of network activity on performance. However, little is known about which network relations influence different aspects of performance. We argue that for specific organizational goals, organizations should direct their networking activities towards specific types of organizations. We explore how different types of network relations of Dutch colleges for nursing studies affect the performance of these colleges. We analyse the effect of ties with professional organizations on: (1) graduates’ program satisfaction, (2) graduates’ wages and (3) graduates’ employment (n = 1,484 graduates). Multilevel analyses show that colleges’ ties with professional organizations positively affect graduates’ wages and employment.  相似文献   

15.
    
Drawing upon data from a survey of senior public managers in ten European countries, we examine the relationship between public management reforms and perceptions of social cohesion. We find a positive connection between reforms which treat service users as customers and government openness (outward-downward reforms), and managers’ perceptions of the civic culture and social solidarity within their countries. However, for reforms, such as privatization, with an outward-upward orientation, a negative association with social solidarity is observed. The theoretical and practical implications of our findings are discussed.  相似文献   

16.
This paper takes an ethnographic study of the recruitment of women at BMW MINI between 2003 and 2006 as the basis to explore the impact of the concepts of ‘native categories’ and ‘recontextualisation’ on diversity management and cross-cultural management. I consider how managers' and workers' subconsciously held cultural categories relating to gender and work affected efforts to increase the number of female line workers in the plant, and how these were further complicated by the recontextualisation of German native categories in a British context. In doing so, this paper will develop a better understanding of the way native categories affect management and international business, provide an addition to the literature on recontextualisation, by introducing the concept of ‘native categories’ to research exploring the effects of recontextualisation on cross-cultural knowledge transfer, international human resource management strategy and marketing, and, finally, develop some understanding of how diversity management initiatives can fail in practice.  相似文献   

17.
本文从公共财政框架角度分析了会计管理面临转型的问题,探讨了建立适合公共财政要求的会计管理新模式。认为新型会计管理模式应是一个以各类组织单位为管理对象,以法制约束为基础、以政府行政管理为主、行业自律为辅,借助社会中介监督力量,多种管理形式并存的会计管理体系。  相似文献   

18.
This paper contributes to our knowledge on talent management (TM) by conceptually and empirically investigating the peculiarities of TM and gender inclusion in talent development in the German context, as well as by analyzing whether TM is an inclusive HRM practice with respect to gender. Thus, we add an interdisciplinary perspective to the study of TM by linking it to important findings of gender and HRM studies with a specific focus on inclusion. A conceptualization of inclusive TM is suggested, and as a result of a comprehensive literature review, we identify five TM elements (talent definition, underlying career orientation, the content of talent development programs, the TM approach, and the talent selection process) which – depending on their design and characteristics – have an impact on the degree of gender bias and the discriminatory risk of TM. Respective propositions are suggested, and based on a qualitative comparative case study analysis, this paper provides empirical evidence from the German media industry, which shows important differences between cases in the identified TM elements and indicators concerning the gender inclusion of TM practices.  相似文献   

19.
    
Tourism is a fundamental lever of the economic and cultural development of a location. Large tourist flows can negatively impact the provision of public services, such as healthcare. This study aims to investigate emergency department (ED) treatment speed under increased demand caused by tourism. The analysis was conducted on data (covering March–October 2018) collected from the ED of a hospital in Sorrento, a renowned coastal tourist destination in Campania, Italy, by using a two-step strategy. First, we resort to the Kaplan-Meier method to compare treatment in the ED between residents and tourists. Second, through the Cox proportional hazards model, we study the impact of group-specific characteristics on the speed of treatment. The main empirical findings highlight that treatment speed is highly influenced by age and by the languages spoken by tourists. Foreign tourists are best served in off-peak periods, while in the peak arrival period, the healthcare system experiences difficulties, especially for those facing higher language barriers. What emerges is the necessity for a tourism destination to adopt measures to cope with the language heterogeneity of tourists. In a multi-cultural touristic context, healthcare providers and institutions should address the challenge of language barriers by using specialist interpreter services.  相似文献   

20.
公共财政管理与政府会计目标   总被引:1,自引:0,他引:1  
实行公共财政管理后,企业采用的管理工具、信息技术、决策方式、业绩评价、会计程序和会计系统等方面的创新逐步引入到公共部门,并呈加速的趋势。政府预算、政府会计和财务报告改革已经成为促进公共管理改革的关键。本文认为,我国的政府会计改革应当在以政府会计目标为逻辑起点的政府会计概念框架的指导下进行,政府会计的目标在于政府会计要服从于政府整体受托责任的实现,并服务于政府整体受托责任的全面真实反映。  相似文献   

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