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111.
112.
Greta Nasi 《Public Management Review》2013,15(2):175-196
Abstract Innovations in financial and accounting techniques represent a fundamental aspect of the reforms undergone by public administrations in recent decades. The article presents the results of a survey, conducted on 237 local governments, whose purpose is to assess the implementation of accounting reforms in Italy, aimed at introducing accruals reporting in the traditional budgetary accounting system to enhance accountability and transparency in the overall modernization process. The analysis shows that the importance of cash- and commitment-based accounting in the overall system is overwhelming, whereas the marginality of the ‘new’ accrual-based reporting is evident. In the opinions of preparers, accruals accounting is not seen as a useful tool and the link with internal needs and managerial control systems is absent. Is the time ripe for a new reform? 相似文献
113.
体育教学艺术不仅能促进体育教学的顺利进行,而且还能给予人们一种美的享受。笔者就体育教学艺术的重要性、体现等方面谈了自己的理解和看法。 相似文献
114.
Implementation of spatial policy involves intervention in the land market. In the Netherlands local government also acts as a land developer. Due to an increase in activities in the land market by private actors and an increase in the geographical scale of economic and social processes, this practice is under threat. This paper analyses the background and evolution of Dutch spatial development policy during the last ten years, from the perspective of governmental directive function for spatial policy. It focuses on the multi-level governance between local and regional governments and between local government and private actors. 相似文献
115.
土地利用规划实施评价的指标体系构建 总被引:29,自引:0,他引:29
研究目的:为科学地开展上轮规划实施评价提供依据,为同类研究提供参考。研究方法:文献研究、理论研究和系统工程分析方法。研究结果:提出了土地利用规划实施评价指标体系的建立原则,构建了土地利用规划实施评价的指标体系。研究结论:系统地设计了土地利用规划实施评价指标体系的框架,政策执行评价指标(控制指标)体系、土地利用程度提升评价指标(非控制指标)体系、规划方案实施效果和社会影响评价指标体系、规划实施后经济效益、社会效益和生态效益的评价指标体系。 相似文献
116.
The assessment of land use plan implementation is a contentious issue. The debate centers on whether the crucial evaluation element is conformance of development to plan directives or alternatively, plan performance, i.e. the degree to which the plan is actually used. An analytic framework combining both conformance and performance in the evaluation of (regional) land use plans is applied to the case of the Central District Plan in Israel. Qualitative and quantitative simulation methods are exploited. Qualitative analysis reveals that both performance and conformance are greater than indicated by non-contextualized, numeric evaluations. Additionally, high conformance does not necessarily imply good plan performance. Quantitative simulation suggests that plan performance with respect to land values and densities is initially pronounced as expectations for development are subdued but subsequently tends to wane merging with the counterfactual trend. Findings imply that plan assessment needs to consider the transaction costs of land use re-designation and actors’ perceptions of the probability that plan amendments will be approved. These perceptions differ across actors as a function of the political influence that they wield. 相似文献
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118.
在林业生态功能日益突现的语境下,中国林权改革政策蕴含着公共政策价值取向的变化,同时也反映了在林业产业特殊性基础之上,林业经营者摆脱固有林业效益提升困境的基本诉求。林业生产经营基本架构的重构、经营方式和行为的变革,必然通过公共政策的制度保障方式得以落实。对当前林权改革政策的结构体系、林业发展政策理念、执行机制与绩效的公共政策进行分析,就成为把握当前林权改革进程,调整林权改革政策的重要方式。通过分析可以发现,林权改革政策层次之间有效支持度不高、公共政策价值与市场效益诉求的内在矛盾性、林改政策执行中缺乏全局视野与掌握力,是造成林业改革出现问题的主要原因,对林权改革政策体系的优化与整合是问题解决的基点。 相似文献
119.
Romina Cavatassi Lina Salazar Mario González‐Flores Paul Winters 《Journal of Agricultural Economics》2011,62(2):403-428
Evaluating agricultural programmes requires considering not only the programmes’ influence on input and output indicators, but also considering the relationship between these indicators as embodied in the production technology. This article examines the impact on production of an intervention in the Ecuadorian Sierra designed to improve returns to potato production through training and through linking smallholders to high‐value markets. Critical to identifying the impact of the programme is the careful construction of a counterfactual and meticulous data collection. To assess the impact of the programme on production, a weighted estimation, where weights are constructed through propensity score matching, is employed to estimate a production function within a damage abatement framework. The function incorporates a series of interaction terms to assess the impact of the programme on the production technology. The findings provide evidence that the programme enhances yields both through a general shift in technology as well as increased input use. The results suggest that the use of effective farming techniques that are learned through the programme induce this technological shift. 相似文献
120.
Brian K. Boyd 《战略管理杂志》1995,16(4):301-312
Several studies have addressed the CEO duality-performance relationship, with inconsistent results. This paper proposes that these inconsistencies can be resolved by integrating agency and stewardship perspectives on duality. Using data from 192 firms in 12 industries, both the direction and magnitude of the duality-performance relationship was found to vary systematically across Dess and Beard's (1984) environmental dimensions. These results provide partial support for both agency and stewardship perspectives. 相似文献