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Budget redirection in Georgia state government represents a change from the expectation of continuous budget growth to an expectation that budget expansion will be accompanied by compensating budget reductions through an ongoing process of priority assessment. Its essential features are: the requirement that state agencies identify a minimum of 5 percent of their current year's budget which becomes the primary means for funding new programs and services in the coming fiscal year; and a limit, based upon revenue projections, on the amount an agency may request above the current year's budget. Like budget reforms in any era, it emanated from a combination of fiscal, managerial, and political objectives.  相似文献   
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In April 1994 GASB released Concepts Statement No. 2, Service Efforts and Accomplishments Reporting , bringing required SEA external financial reporting a very large step closer to reality. Before long, public financial officials may be required to annually report measures of performance. We are now about halfway through the experimentation phase established in Statement 2. This article summarizes the status of GASB's SEA experimentation process. It then suggests important behavioral, auditing, and other issues which GASB ought to address before proceeding with any formal pronouncements regarding SEA reporting requirements.  相似文献   
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This article analyses interviews conducted in 1996–97 with 78civic leaders in Hamilton, Ontario, Canada. In part, the interviews focused on what it means to respondents to be Canadian. Among the respondents were 36 immigrants and 23 persons not of European ancestry, including four aboriginal people. The article addresses the challenge of creating a sense of citizenship—a moral sense of belonging—among a population of increasingly diverse origin in anglophone Canada. The argument proposed is that despite the diverse ancestral and geographical origins of the inhabitants of the country, Canadianness exists. Canadians, both native‐born and immigrants, recognize themselves as Canadians. They do so because they recognize the opportunities and freedoms available to them in Canada, and the day‐to‐day respect they enjoy. To be Canadian and recognized as such by others is meaningful. Even very recent immigrants do not define themselves primarily as members of their ancestral cultural communities. Spinner's concept of pluralistic integration seems a better way to describe Canadian society than the popular concept of multiculturalism.  相似文献   
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Manipulative mixed messages from candidates to voters affect what governments are entitled to do in office. A party that wins an election gains a 'mandate to rule'. But there is a second type of mandate: a 'policy mandate' to enact specific policy proposals central to the winning party's campaign. Mixed-message politics in general can undermine policy mandates, and the use of 'dog whistle politics' - telling one group of voters one thing, while allowing or encouraging another group to believe another - makes the inferring of policy mandates especially problematic. Referendums provide only a partial remedy to dog whistle politics. Winning a clear policy mandate means forgoing dog whistle politics, despite the short term electoral advantage they may deliver.  相似文献   
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Europeans constituted their post‐Second World War political identities in terms shaped by the Cold War but matters took an unexpected turn when the events of 1989/91 required acknowledgement of the hitherto largely unremarked existence of the project of the European Union. The question of the identity of Europe/Europeans moved into mainstream debate: how can the variety of 'national pasts' be reconciled, how might ideas of Europe/Europeans fit within the range of identities affirmed by Europeans, and can the project present a clear image within the international community? The European Union is the only game in town for Europeans but it is also deficient; reform is made more difficult by the struggle to define the post bloc world: reform for what becomes the issue ‐ upgraded US ally, loose free trade area or federal polity? These are awkward questions but the continent is recovering from the catastrophe of its twentieth century and one can feel optimistic for the future.  相似文献   
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