Managing Ethics in the European Commission Services

Abstract

This article adds to research on the regulation of standards of conduct in public administration. Specifically, it analyses attempts made during Siim Kallas’ mandate (2004–2009), to change the European Commission's approach to managing ethics, from a focus on control (inherited from the Kinnock reforms) to a ‘modern’ style based on guidance and shared values. Findings suggest that administrative practice fell short of delivering the change suggested by official discourse. The case of the Commission illustrates the practical challenges of operating shifts in organizational ethics management, and draws attention to the influence of the historical and political context of the reforms. The article uses a qualitative methodology, combining document analysis and in-depth interviews with ethics experts in the European Commission.     

Risk transfer and value for money in PFI projects

Risk transfer is an essential element of the private finance initiative. It also makes an important contribution to value for money estimates. Indeed many PFI projects only achieve value for money because of the risk transfer contribution. A participant observation study was carried out to assess how risk was evaluated in a PFI project. Issues related to the lack of an evidence-based approach to risk assessment, the potential dominance of a very small number of risks and difficulties of imposing penalties on the contractor are discussed.     

Ethical Climate and Accountability in Nonprofit Organizations

The Best Value regime, which is being introduced in the UK from April 2000, is rooted in the ‘new public management’ paradigm but also seeks to move beyond it. Like compulsory competitive tendering (CCT) which preceded it, the Best Value framework stresses the role of markets and performance management systems in the provision of public services. However, it appears to offer more scope for local flexibility, and has therefore enjoyed a much higher level of support among local policy makers.

There is though evidence that many in local government have not yet grasped the scale of the improvements in local services that ministers are expecting, and the extent to which this will require changes in existing structures and processes. The result is likely to be an increasingly differentiated pattern of service provision and, in an era of ‘evidence policy making’, researchers are likely to be called upon to develop methodologies which allow evaluation of the alternative models of service provision that begin to emerge.     

Explicit reforms,implicit theories and public service improvement

A framework for the explication of the theoretical basis of public management reforms is developed. The framework is applied to the Best Value regime in UK local government. The implicit assumptions of policy makers are that the Best Value regime will generate service improvements through changes in organizational structures, processes, culture and strategy content. Empirical evidence on the relationship between these variables and organizational performance is critically reviewed, and policy makers' implicit ‘theories in use’ are made explicit in the form of a simple additive model of public service improvement. In practice the actual pattern of change is likely to be mediative, reciprocal and contingent on local organizational circumstances. However, theorizing public management reforms in this way is valuable because it provides a basis for evaluating the logic of programme design, predicting effectiveness and generating testable models of the relationship between public policies, organizational changes and public service improvement.     

新会计准则中公允价值应用研究

本文通过对比、归纳、分析的方法,对2006年新会计准则中公允价值的运用及其规范分析后发现:准则在公允价值的属性定位、计量标准、应用指南、披露要求等方面存在逻辑矛盾或不足,这在一定程度上影响了准则对会计实务的指导作用。在从理论上分析了公允价值的本质特性后,结合国际公允价值规范的最新发展,提出新会计准则体系中应对公允价值的含义进行具体界定、进一步扩大公允价值披露范围、制定全面统一的规范指南等建议,以期有利于会计准则的进一步修订与完善,从而更好地适应我国的经济环境。     

基于AHP的价值工程在梅河高速公路深层软基处理方案中的应用

基于层次分析技术(AHP),以价值工程的功能重要性分析为基础,建立了一个新的评估模型。模型的参数通过专家的群决策知识确定,通过将多因素量化集成,得出了综合指标,用于不同方案的评价和选择。梅河高速公路建设的实践表明,这种方法十分有效并且简捷。     

价值工程(VE)在梅河高速公路路面施工机械变更中的应用

首先,基于价值工程(ValueEngineering,VE),对梅河项目的施工机械设备配置进行了分析,给出了功能系统图;其次,由此对功能、成本进行了评估,建立了评估模型。再次,通过实施,提高了施工质量,加快了施工进度,节省了时间。由此,本文给出了一个基于VE的工程施工机械优化的新型模式。     

基于价值工程理论的东北地区水资源保护的法律思考

水资源是重要的自然资源和经济资源,在价值工程理论的基础上,分析了我国东北地区的水资源状况,研究了我国的涉水法律和东北的地方性法律法规,提出了水资源保护的一些科学建议以完善东北水资源保护的法律制度。     

基于战略管理理论的绩效审计探析

本文在简要回顾战略管理理论及其理论工具的基础上,针对当前绩效审计理论研究及实践中存在的问题,客观地分析了在绩效审计中借鉴战略管理理论的必要性、可能性与现实性。进而对在绩效审计中如何应用战略管理理论作出了系统思考和阐述,即借鉴战略管理理论识别和评估被审计组织的战略;运用价值链理论分析战略实施的绩效;运用平衡记分卡理论全面评价组织的绩效。     

基于多模型的区域科技发展水平综合评价——以西部11省区为例

本文通过科技投入、科技产出、科技支撑环境和社会经济发展四个方面构建科技发展水平评价指标体系。收集2012年西部11省区科技发展状况的相关数据,分别运用密切值法、熵值法与秩和比法三种方法对各指标数据进行处理,得出各省区科技发展水平综合排名,并将三种结果加以对比、分析评价。最后根据研究分析结果对西部地区未来科技发展提出相应的对策建议。