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521.
Accountability and Transparency in English Local Government: Moving from ‘Matching Parts’ to ‘Awkward Couple’?
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Laurence Ferry Peter Eckersley Zamzulaila Zakaria 《Financial Accountability and Management》2015,31(3):345-361
Although excessive transparency and accountability demands can have a counterproductive effect on organisational performance (Bovens, 2005), longstanding hierarchical accountability structures to ensure financial conformance in English local government continue to endure. Interestingly however, the previously top‐down regime for performance accountability in English local government has been replaced by bottom‐up mechanisms such as greater transparency and a more open market for public services. Using the framework developed by Hood (2010), this paper will show how such reforms mean that transparency and accountability are moving from being ‘matching parts’ to an ‘awkward couple’, and how this has significant implications for public services. 相似文献
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Stephen P. Davies Laurence E. Johnson Suzanne Lowensohn 《Contemporary Accounting Research》2017,34(2):1156-1177
Governments’ net assets balances are viewed as a measure of fiscal health and have been linked to municipal credit ratings. This study explores the extent to which ambient socioeconomic factors are captured in aggregated restricted and unrestricted net assets balances (termed “liquid net assets”) to understand why such balances are relevant to credit analysts and others. We model liquid net assets balances using observable nonaccounting factors (e.g., unemployment rates) to learn whether they reflect such influences. We use panel data for fiscal years 2007–2011 so our results comprehend effects of recent economic fluctuations. We find that liquid net assets balances impound a rich array of influences, bearing a positive association with the mayor‐council form of government, community wealth, the incidence of property crimes, and increases in governments’ business‐type net assets. Liquid net assets balances bear a negative association with liabilities for postemployment benefits, unemployment, and violent crime. The results indicate that net assets balances capture noteworthy debt burden, administrative, and socioeconomic influences and, as such, have meaning beyond their basic accounting interpretation. 相似文献
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Laurence Bouchard Sophie Meunier 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l\u0027Administration》2023,40(1):6-17
The aim of this study was to identify specific management practices that promote the psychological health of remote workers in the context of the COVID-19 crisis. A two-round Delphi study was conducted among 28 teleworkers and 22 managers. A list of 60 specific management practices was presented and participants had to identify whether each one could be used in the current remote working context and, if so, how useful it was to promote psychological health at work. Results indicate that most specific management practices usually used in a face-to-face setting can also be used in a remote context (85%). Practices that show consideration, establishing work structure, and allowing flexibility were also identified as the most useful to promote remote workers' psychological health during the pandemic. This study contributes to the advancement of knowledge about specific management practices, remote working, and crisis management. It also suggests specific practices that managers can adopt to promote the psychological health of their employees during a period of crisis, even while managing from a distance. 相似文献
526.
Laurence G. Britton 《Process Safety Progress》1990,9(1):16-38
This paper addresses the unusual combustion hazards of silane and its chlorides, comprising the homologous chlorosilane series SiHnCl4-n. The literature on silane is briefly reviewed and new experimental data presented showing the effects of sudden releases into free air. New data are presented for ignition sensitivities and deflagration rates of chlorosilane mixtures with air. Specific hazardous reactions of this group of materials are described and contrasted with those of the analogous alkanes. Mechanisms for flame acceleration and transition to detonation are discussed. 相似文献
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Laurence G. Britton 《Process Safety Progress》1990,9(2):75-86
Some initiating causes of ethylene oxide decomposition are examined. Experimental data are presented for thermal decomposition limits, autoignition temperature and minimum ignition energy. It is shown that flame propagation through liquid filled lines may occur via decomposition of a vapor pocket. Insulation fires are discussed in terms of a series of exothermic reactions initiated by low tempertaure formation of polyethylene glycols. Some case histories are reviewed. 相似文献
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