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Recently, numerous writers, accountants and non-accountants alike, have considered the relative merit of extending the scope of accountants' activities to include a role in social program evaluation. This paper attempts, firstly, to offer a framework which identifies various aspects of the evaluation process and, secondly, to highlight the contribution accountants can make within that framework. The paper consists of three sections. The first section considers activities which are typically performed by accountants in the profit-seeking sector of economy. The second section describes various facets of evaluation and the stages of program development, and attempts to integrate the two via a differential evaluation process. In the concluding section, it suggests that accountants do have a significant contribution to make to social program evaluation, and that this contribution is consonant with their role in profit-seeking enterprises. However, the paper also seeks to caution about the areas where accountants cannot and should not be expected to make contributions without specific training beyond their accounting expertise.  相似文献   

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Mark Koyama 《Public Choice》2014,159(1-2):277-298
Can the market provide law enforcement? This paper addresses this question by analyzing an historical case study: the system of private prosecutions that prevailed in England prior to the introduction of the police. I examine why this system came under strain during the Industrial Revolution, and how private clubs emerged to internalize the externalities that caused the private system to generate too little deterrence. The historical evidence suggests that these private order institutions were partially successful in ameliorating the problem of crime in a period when public choice considerations precluded the introduction of a professional police force.  相似文献   

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Energy conservation is widely considered to be the most promising solution to the nation's energy problems. The dominant public policy in this field has been to encourage conservation by decontrolling energy prices and relying on consumers to respond to price increases in ways that best meet their individual needs. This policy so far has led to only small reductions in energy use within the home, and even these reductions are only partly attributable to conservation behavior. Among the many obstacles to residential conservation that have come to light, a major one is the difficulty of predicting what savings will result from any specific investment in home energy efficiency. Ten years of experience after the 1973 oil crisis raises doubts about the feasibility of residential conservation as a short-term energy strategy, and suggests that new policies are needed to improve the operation of the market for conservation investment.  相似文献   

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Taylor  Bill 《Policy Sciences》2000,33(3-4):341-354
In the study of social capital in Asia, it has been common to see kinship networks as the formation of social capital relations that create trust within society or within Asian states. This paper explores social capital surrounding industrial conflicts to see how unions relate to social capital formation in the context of recent reforms in state socialist China. This paper will argue that in the face of spontaneous outbursts of rapid social capital formation, as in industrial conflicts, the role of institutional agents is important for sustaining social capital. In China, the traditional model of the states bureaucratic trade unions has proved poorly adapted to coping with rapid social capital formation, either as organizer or suppressant. In the case of new workplaces, however, without the history of cynicism and state corporatism, the official unions that seek to represent members and sustain social capital are able to do so quite effectively. To build social capital, it is not necessary to destroy existing trade unions in China but to reorient their focus from bureaucratic centralist to representative organizations.  相似文献   

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This paper provides new evidence to inform the policy debate about the effect of a newly important industry—the temporary help industry—on the labor market outcomes of low‐income workers and those workers who are at risk of being on public assistance. The core issue of whether temporary help work harms the long‐term prospects of disadvantaged individuals depends critically on the alternatives available to the worker. Temporary employment results in labor market outcomes that are better than not working at all. For example, while nonemployed public assistance recipients have only a 35 percent chance of being employed a year later, those who were in temporary employment have almost twice the likelihood of being employed in the same period. These findings, if correct, would support the use of temporary agencies by welfare programs. © 2003 by the Association for Public Policy Analysis and Management  相似文献   

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Two electoral systems that use “nontransferable preference votes” are commonly used: single nontransferable vote (SNTV) and open-list proportional representation (OLPR). Both systems promote intraparty competition by vote-seeking candidates, but differ on the extent to which the incentives of individual candidates and collective seat-maximizing parties are aligned, or not. We develop “logical models” of expected vote shares of parties' first and last winners, and test (and confirm) these models using “symmetric regression” on an original data set drawn from over 2000 party-district observations in nine countries. The analysis helps bring us closer to an understanding of the relatively neglected “intraparty dimension” of representation, and allows us to offer some modest suggestions for improving systems of nontransferable preference votes.  相似文献   

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Given the limited resources and capabilities of states to maintain cyber security, a variety of co‐production efforts have been made by individuals or by collectives, of varying degrees of organization and coordination. This article identifies different forms of citizen co‐production of cyber security and notes the risk of unintended consequences. Safeguards and principles are proposed in order to facilitate constructive citizen/netizen co‐production of cyber security. Although co‐production of security can contribute to social control, only those activities within the bounds of the law should be encouraged. Activities of private citizens/netizens that test the limits of legality should be closely circumscribed.  相似文献   

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Conclusion Overall, the leading Western states responded to genocide in the 1990s with too little, too late. Their political leaders chose a shortsighted strategy of denial, obfuscation, and deception rather than live, up to their solemn obligation to stop genocide. Humanity suffered greatly as a consequence. However, if genocide scholars can join and give direction to the ongoing debate within the national security community about how to prevent future Rwandas and Srebrenicas, then there is some hope that this new century may be less barbarous than the one we just left.  相似文献   

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Abstract

In an attempt to adjust to economic globalization or internationalization, East Asian developmental states have liberalized their domestic economic systems, accelerating the introduction of the free‐market ideology. Despite their plan to establish the internationally compatible open‐market economy, however, the extent to which they can advance economic liberalization is limited. Political and economic burdens that the developmental state's extensive intervention in the market has incurred in the course of state‐led mercantile economic development, make it impossible for those states to execute full‐scale economic liberalization. The South Korean case clearly shows this. The Korean developmental state retains two major economic burdens: the exclusive ownership and the poor financial structure of the chaebôl. Insofar as Korean big business preserves those weak spots, the government cannot surrender the power of regulation despite its spontaneous implementation of the economic liberalization policy. In addition, the common ‘egoistic’ interests which government bureaucrats and the political class share also limit the degree to which economic liberalization policy can be implemented. The degree of state intervention in the market in Korea has been deeper than that in Japan which pioneered Asian developmental statism, and, thus, the political and economic burdens it has incurred for itself are heavier. Consequently, the East Asian developmental state cannot entirely withdraw its intervention in the market. The ‘support’ of industries is likely to diminish, but ‘regulation’ for the formation of the autonomous market will increase. For the Korean developmental state, globalization and economic liberalization are political economic slogans to re‐launch economic growth and to elevate the international economic competitiveness of industries under the initiative of the state, and motivated by nationalistic reasons. Hence, the role of the state in the market is still far from becoming redundant even in the tide of globalization and economic liberalization in the case of South Korea, where the legacy of strong developmental statism remains considerable.  相似文献   

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