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41.
Using the example of occupational health and safety regulation, this article examines the tensions between neo‐liberalism and social democratic policy approaches in the context of pre‐accession transitional Lithuania. It is argued that attempts to provide a ‘business‐friendly’ investment climate may be creating a ‘race to the bottom’ as legislative failures to provide for employee voice come into conflict with assumptions of the so‐called European social model. 相似文献
42.
Leyla Dogruel Dipl. Medienwiss. Dennis Reineck M.A. Prof. Dr. Klaus Beck 《Publizistik》2010,55(3):231-251
The present study analyzes the relevance and structure of business journalism in the internet aiming at a systematic analysis and evaluation of journalistic diversity in online business news coverage. Based on a multi-step procedure, 16 websites with high relevance for internet users were identified. In a subsequent communicator survey, the providers of these internet platforms were interviewed to derive insights into the structure and quality evaluation of online business journalism. Results indicate that internet-only business news coverage has not been able to establish itself yet. Further, the importance of traditional media brands for online communication could be confirmed. In spite of a judicial and organizational autonomy of the majority of the internet platforms, no provider generates his content independently of the umbrella brand. These facts may be attributed to limited personal manpower as well as differentiated and topic-oriented content recycling strategies aimed at the exclusivity of topics in general rather than content specific to certain channels. 相似文献
43.
Access to financial services, or rather the lack thereof, is often indiscriminately decried as problem in many developing countries. This paper argues that the “problem of access” should rather be analyzed by identifying different demand and supply constraints. We use the concept of an access possibilities frontier, drawn for a given set of state variables, to distinguish between cases where a financial system settles below the constrained optimum, cases where this constrained optimum is too low, and—in credit services—cases where the observed outcome is excessively high. We distinguish between payment and savings services and fixed intermediation costs, on the one hand, and lending services and different sources of credit risk, on the other hand. We include both supply and demand side frictions that can lead to lower access. The analysis helps identify bankable and banked population, the binding constraint to close the gap between the two, and policies to prudently expand the bankable population. This new conceptual framework can inform the debate on adequate policies to expand access to financial services and can serve as basis for an informed measurement of access. 相似文献
44.
This paper is a first attempt at measuring financial sector outreach and investigating its determinants. First, we present new indicators of banking sector outreach across 99 countries, constructed from aggregate data provided by bank regulators. Second, we show that our indicators closely predict harder-to-collect micro-level statistics of household and firm use of banking services, and are associated with measures of firm financing obstacles in the expected way. Finally, we explore the association between our outreach indicators and standard determinants of financial sector depth. We find many similarities but also some differences in the determinants of outreach and depth. 相似文献
45.
Morris Beck 《Economics Letters》1979,2(3):245-249
A new deflator for total government expenditure can now be derived from major components of the total. Applied to government spending in the US over the past quarter-century , results show near-stability in real size of the public sector. 相似文献
46.
47.
Amanda W. Beck 《Review of Accounting Studies》2018,23(3):785-826
Understanding how government officials exercise discretion over financial reporting is essential for citizens, regulators, and researchers to interpret and monitor financial performance. I examine two measures of discretion in governmental financial statements: abnormal accruals in full accrual financial statements, and other financing sources and uses in modified accrual financial statements. Using a unique dataset of hand-collected financial data from California, I document empirically that municipal governments pursue a break-even income in both sets of financial statements, and that they focus particularly on avoiding deficits. Further, I find evidence that municipalities employ discretionary accruals but not other financing sources and uses to a greater extent before issuing bonds. Prior to bond issuance, officials facing deficits use less discretion. The results highlight the multidimensional and sometimes conflicting incentives government officials face, and the reporting strategies they use as they weigh the expected costs and benefits of using accounting gimmicks to report favorable bottom lines. 相似文献
48.
49.
Derzeit erfolgt die Finanzierung des ?ffentlich-rechtlichen Rundfunks in Deutschland über von der Gebühreneinzugszentrale
(GEZ) eingezogene Zwangsbeitr?ge, die sich am Besitz eines Empfangsger?tes orientieren. Am 19. Oktober 2006 wurde von den
Ministerpr?sidenten der Bundesl?nder die Ausweitung der GEZ-Gebühr auf internetf?hige Computer beschlossen. Wie sollte eine
optimale Bereitstellung und Finanzierung des ?ffentlich-rechtlichen Rundfunks aus finanzwissenschaftlicher Perspektive erfolgen? 相似文献
50.
Farm advisory services have become an important topic in the Common Agricultural Policy (CAP) of the European Union (EU). The aim of this article is to draw lessons from the implementation of the regulation and measures of the current 2014–2022 CAP in knowledge transfer and advisory services to contribute to debates about the future of farm advisory policies. Findings are based on two studies commissioned by the European Commission: an evaluation study implemented by a consortium of consultancies and researchers and a comparative analysis implemented in the frame of the H2020 research project AgriLink. The article first provides a historical perspective of the ‘knowledge and advice’ dimension of the CAP since 2007. We show a gradual transition towards greater flexibility of measures supporting innovation and knowledge flows. The professional status of farm advisors across European countries was more strongly acknowledged, offering new life-long training opportunities to advisors. However, the implementation of CAP’s advisory measures remains complex. As a result, the effects of these measures have been rather limited, with only few farmers reached overall. Fostering an inclusiveness of these measures remains an ongoing challenge for policymakers. 相似文献