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971.
972.
This paper addresses the need to learn more about the relative desirability of the current FASB and its alternatives. It responds to this need by demonstrating how a given standards-setting alternative might be preliminarily analyzed in terms of its feasibility and the degree to which its theoretical objectives are operationally attainable. The analysis emphasizes that it is not the existence of possible operational shortcomings that is important, but how its operational properties compare with those of other available alternatives. The analysis itself reveals that, in spite of operational shortcomings, standards-setting by means of a demand-revealing process may be an alternative worthy of further consideration both in its own right, and as a basis of comparison for assessing the relative strengths and limitations of the current FASB. 相似文献
973.
Theories of policy instrument choice have gone through several “generations” as theorists have moved from the analysis of individual instruments to comparative studies of instrument selection and the development of theories of instrument choice within implementation “mixes” or “governance strategies.” Current “next generation” theory on policy instruments centers on the question of the optimality of instrument choices. However, empirically assessing the nature of instrument mixes is quite a complex affair, involving considerable methodological difficulties and conceptual ambiguities related to the definition and measurement of policy sector and instruments and their interrelationships. Using materials generated by Canadian governments, this article examines the practical utility and drawbacks of three techniques used in the literature to inventory instruments and identify instrument ecologies and mixes: the conventional “policy domain” approach suggested by Burstein (1991 ); the “program” approach developed by Rose (1988a ); and the “legislative” approach used by Hosseus and Pal (1997 ). This article suggests that all three approaches must be used in order to develop even a modest inventory of policy instruments, but that additional problems exist with availability and accessibility of data, both in general and in terms of reconciling materials developed using these different approaches, which makes the analysis of instrument mixes a time‐consuming and expensive affair. 相似文献
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975.
Clark K 《U.S. news & world report》2002,133(20):32-3, 36, 38
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978.
Joong Lee PhD Hongseok Kim MSc Simyub Yook MSc Tae-Yi Kang MSc 《Journal of forensic sciences》2023,68(5):1808-1815
Document forgery is a significant issue in Korea, with around ten thousand cases reported every year. Analyzing paper plays a crucial role in examining questionable documents such as marketable securities and contracts, which can aid in solving criminal cases of document forgery. Paper analysis can also provide essential insights in other types of criminal cases, serving as an important clue for solving cases such as the source of a blackmail letter. The papermaking process generates distinct forming fabric marks and formations, which are critical features for paper classification. These characteristics are observable under transmitted light and are created by the forming fabric pattern and the distribution of pulp fibers, respectively. In this study, we propose a novel approach for paper identification based on hybrid features. This method combines texture features extracted from images converted using the gray-level co-occurrence matrix (GLCM) approach and a convolutional neural network (CNN), with another set of features extracted by the CNN using the same images as input. We applied the proposed method to classification tasks for seven major paper brands available in the Korean market, achieving an accuracy of 97.66%. The results confirm the applicability of this method for visually inspecting paper products and demonstrate its potential for assisting in solving criminal cases involving document forgery. 相似文献
979.
ABSTRACTTo shed some light on longstanding questions around gentrification, in this research we model environmental gentrification and gentrification-related displacement of residents. We do this through the development of an agent-based model of a simple urban region, considering different urban contexts and policy approaches to polluted facilities and the relationship of these policies with subsequent gentrification and displacement. We find that gentrification-related displacement is most likely, and most impactful, in urban regions characterized by high levels of density and low levels of residential segregation preferences. Displacement is far less prevalent in low-density regions, particularly those with high segregation preferences. We discuss the potential for different policy implications in these different urban contexts. 相似文献
980.
Australian regional development has suffered from ‘fragmentation’ with policy responsibility shared between different tiers of government. The Rudd government sought to improve regional policy with the establishment of the Regional Development Australia (RDA) network. However, uncertainty surrounds the role of RDA. This paper seeks to illuminate this problem by drawing on the literature on types of multi-tiered governance, especially the work of Hooghe and Marks and Skelcher on Type I and Type II bodies. It is argued in a normative framework that the RDA network has the characteristics of Type II entities and that this gives it a comparative advantage in specific respects. 相似文献