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141.
This paper focuses on corruption in public procurement. It describes the contemporary face of corruption by investigating the role of public accountability in the fight against corruption. The paper describes a specific episode of corruption relative to the awarding of government contracts for big events, such as the celebration of the 150th anniversary of Italian unification. Relying on the philosophical insights of Rousseau, Popper, Kant and others, the study suggests the need for enabling a democratic control and constructing a public ethics for the common good. 相似文献
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143.
Consolidated Financial Statements (CFSs) in the public sector represent useful financial tools to improve transparency and accountability toward internal and external users. This aggregate view is only a part of the information needed in order to give politicians, managers, employees, financial institutions, rating agencies, and citizens a whole view of a local government's financial performance. It emerges the need to have segment information, covering specific policy areas for which it is appropriate to separately report financial and non-financial information. This paper, after having discussed the need for accountability and decision-making in a theoretical framework, gives account of a pilot project realized by the municipality of Reggio Emilia, which introduced CFSs and segment reporting. The empirical study is based on an action research as a methodological approach to solving practical problems. Finally, the paper also offers some practical suggestions to contribute to the applicability of the segment reporting in the public sector. 相似文献
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146.
Giuseppe Tattara 《Explorations in Economic History》2003,40(2):122-142
For most of the classical gold standard era, Italy was not formally committed to gold, instead the lira “shadowed” gold. The remarkable stability of the lira exchange rate raises the question of why Italy did not move to official convertibility when it could have gained gold standard benefits at a seemingly low cost. The answer to this puzzle lies in the management of the Italy’s large foreign debt. Although denominated in lire, holders of the debt had the privilege of converting their coupons into gold at the official exchange rate in Paris. This arrangement offered the government an opportunity to temporarily exploit domestic bondholders who found it difficult to circumvent the barriers to arbitrage. In times of fiscal problems, the government gained some seignorage while the lira was allowed a limited depreciation. Shadowing the official gold rate, lost some of the possible benefits of convertibility but gave the government fiscal flexibility. 相似文献
147.
This article examines the reform of public services management in Europe drawing on material from Britain, Denmark, France, Germany, Italy and Spain. It considers the limitations of interpreting changing public service employment relations in terms of a convergence towards the new public management and outlines an alternative interpretation of these reforms. 相似文献
148.
Getting along long distance: understanding conflict in a multinational team through network analysis
Multinational companies (MNCs) create international teams to pool global talent and meet organizational goals. But the many differences among team members are fertile ground for conflict. While traditional conflict management techniques gather all team members together to resolve or minimize conflicts, geographic dispersion greatly increases the time, money, and disruption to daily workflow activities necessary to bring multinational teams together. We use a social network perspective to identify and prioritize conflicts to increase team effectiveness, allowing management to focus on the most critical conflicts first. Further, we show that the most critical conflict might not be between headquarters and country subsidiaries, but between two country subsidiaries. 相似文献
149.
Giuseppe Tullio 《European Economic Review》1979,12(1):91-100
This note presents an empirical test of fluctuations in the spread between the lira Swiss franc exchange rate for bank notes and cable transfers in Zurich. This spread is trendless, and since the market for Italian bank notes in Zurich is relatively small, it is virtually free from reverse causation in relation to relative monetary expansion. The tests show that relative monetary expansion is the main determinant of fluctuations in the spread. 相似文献
150.
The investigation of the determinants of fiscal transparency has been mostly performed on cross-sectional data, and it has produced mixed results. This paper improves the existing literature by performing a static and dynamic panel analysis of the effect of a set of political variables on the level of fiscal transparency in 36 democratic countries. By using a recent measure of fiscal transparency based on IMF Governance Finance Statistics and available from 2003 to 2013, we find strong links between political environments and the dynamics of fiscal disclosure. Our results show that government control over the legislature exerts some negative effect on fiscal transparency, while the effect of government ideology is shown to be at least fragile. Furthermore we find that legislature fragmentation exerts a negative effect on fiscal transparency, which suggests that competition within the parliaments does not increase fiscal transparency, but instead it induces governments to react by reducing accessibility to information. 相似文献