The disclosure of key performance indicators in the public sector

This article investigates the disclosure of key performance indicators in the annual reports of Irish public sector organizations. It begins by discussing the two main driving forces behind public sector bodies disclosing performance information in their annual reports for the first time as well as looking at other contributing factors. The present situation with regard to the disclosure of key performance indicators in the whole of Ireland is then analysed. A number of annual reports from central government departments or agencies, local government bodies, other public sector entities and, in the case of the Republic of Ireland, semi-state organizations are examined to see whether such information is being disclosed and, more importantly, whether performance indicators are being linked to predetermined objectives and targets.     

我国三大石油公司社会责任报告实证分析与思考

国内石油行业三巨头,积极履行社会责任,努力从体制和机制上提供保障,并且按照国资委和国际通用的规范编写和发布报告,提升公司的形象。本文对比分析了三大石油公司编写的报告和履行社会责任内容,对其履责中利益相关者的评价指标选取进行了分析,进而对三大石油公司如何践行社会责任,建立起较强的社会责任工作意识,完善社会责任管理系统,建立企业社会责任评价体系,加强企业社会责任行动管理等方面进行了思考和阐述。     

煤炭工业企业统计指标体系及报表系统研究

市场经济的深入发展 ,使煤炭工业企业的统计工作任务发生了明显的变化。统计信息的提供 ,不仅要满足国家宏观控制的要求 ,而且必须为煤炭工业企业的战略决策提供依据。鉴于此 ,企业统计指标体系的内涵应发生变化 ,统计报表也应随统计指标体系的变化在内容组成和填报时间上重新设计。为了保证该指标体系的正常运作 ,企业还应建立科学的管理制度和网络信息系统。     

改革开放 快速发展 与时俱进——解读党的十七大报告

党的十七大报告从文字结构来讲分为三部分,从整体内容来讲抓住了四个关键点,提出了四个新亮点.     

Asset Revaluations in the Accounts of UK National Health Service Trusts

This paper reports the results of an investigation into the impact of the revaluation of fixed assets on the reported results of NHS ambulance services. It recalculates the accounting rate of return of individual trusts after removing revaluation adjustments and examines the published responses of trusts. The numerical analysis demonstrates that, in general, revaluation has depressed the stated rate of return in an inconsistent manner. Failure to meet the required rate of return may cause a trust to be subjected to additional monitoring and management reorganisation while the trusts respond by explaining deviations in the accounting return measure by referring to revaluations and other technical adjustments. Management decisions made in response to these accounting measures may be sub-optimal in delivering health care but appropriate in achieving the desired accounting outcome.     

基于有效沟通的采购订单处理模式

采购订单是对外贸易的主线,采购订单的有效处理将直接影响贸易的顺利开展。随着电子商务的普遍应用,有效的沟通模式对采购订单的处理起了关键性的作用。     

农村居民幸福指数研究及路径选择——以山东省为例

立足"中国梦",按照社会主义新农村建设和2013年中央一号文件的内涵与要求,把握我国新农村建设的原则、目标和重点内容,以山东省的济南、青岛和菏泽三个农村地区为中心进行考察,基于主成分分析法研究三个地区的幸福指数,研究发现:提高农村居民幸福感的四条路径为增加农民收入、加快经济合理调整、注重人文环境、自然环境建设和提高政府信用水平。