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641.
Public organizations need to custody and protect heritage assets. This article questions the appropriateness and quality of the unique International Public Sector Accounting Standards (IPSASs) in delivering financial reports that meet the user needs in regard to heritage assets. By refining the earlier findings in Italian local governments with data from a completely different region being Flanders, the results highlight that the IPSASs are lacking an important area of expectations from a relevant user need perspective, being the local ruling politicians. Finally, current article improves previous publication by examining the different kinds of responses in the light of certain municipal characteristics.
List of abbreviations
IFRS: International Financial Reporting Standards IPSASs: International Public Sector Accounting Standards IPSASB: International Public Sector Accounting Standards Boards UNESCO: United Nations Educational, Scientific and Cultural Organization 相似文献
642.
643.
Travis Van Isacker 《Citizenship Studies》2019,23(6):608-626
ABSTRACTThis paper examines domicidal practices against illegalized border crossers in Calais, France as a technology of citizenship and migration governance. It addresses recent calls to include actions and interventions which restrict citizenship in the context of illegalized migration within critical citizenship studies literature. Studying the state violence upholding and spatializing normative citizenship allows for a deeper understanding of citizenship’s implication in the European border regime, and raises questions on the concept’s continued application to theorizations of migrants’ political movements and spatial manifestations. The paper proposes anti-citizen politics as an alternative before arguing that the presence of this politics within the city’s squats and jungles, more than the physical occupations as such, is what the French state seeks to eradicate through acts of domicide. Working from empirical examples, the article describes a ‘carrot-and-stick’ domicide currently at work in Calais where the eviction and destruction of autonomous forms of migrant inhabitance is combined with a simultaneous offer of state managed accommodation. These tactics operate together to drive migrants out of the city of Calais, away from the UK border, and ultimately into a determination of their detain/deport-ability via citizenship’s scrutiny. 相似文献
644.
AbstractClassic street-level bureaucracy literature has suggested that individual bureaucrats are shaped by their work group. Work group colleagues can impact how bureaucrats perceive clients and how they behave toward them. Building on theories of work group socialization, social representation, and social identification, we investigate if and how the attitude of individual street-level bureaucrats toward clients is shaped by the client-attitude of the bureaucrat’s work group colleagues. We also test whether this relation is dependent on conditions of attitudinal homogeneity and perceived cohesion of the work group. Results of a survey among street-level bureaucrats in the Dutch and Belgian tax administration (1245 respondents from 210 work groups) suggest that different mechanisms underlie the work group’s impact on the individual street-level bureaucrat in this specific attitude. The analysis furthermore reveals that work groups have a limited impact on the individual’s client-attitude. Theoretical and practical implications of these findings are discussed. 相似文献
645.
Ear identification based on surveillance camera images. 总被引:5,自引:0,他引:5
646.
Timothy J. O'Farrell Christopher M. Murphy Tara M. Neavins Valerie Van Hutton 《Journal of family violence》2000,15(4):295-310
Our earlier reports on 88 male alcoholics and their wives showed that domestic violence decreased significantly in the first and second year following a behavioral marital therapy (BMT) alcoholism treatment program. The present study examined verbal aggression in this same sample. In the year before BMT, verbal aggression was significantly greater—being five to seven times more prevalent for clinically elevated aggression and substantially more frequent—for the alcoholic husbands and their wives than for a demographically matched, nonalcoholic comparison sample. In the two years after BMT, both alcoholic men and their wives showed significant and substantial reductions in verbal aggression as compared with the year before BMT. Despite these significant reductions from the year before BMT, verbal aggression in the two years after BMT remained significantly elevated relative to demographically similar nonalcoholic controls. As predicted, relapsed alcoholics and their wives showed more verbal aggression in the 2 years after BMT than both couples with a remitted alcoholic husband and demographically similar nonalcoholic controls, whereas remitted alcoholics and their wives had similar levels of verbal aggression to the nonalcoholic controls. Further, frequency of drinking was positively correlated with verbal aggression in the 2 years after BMT; verbal aggression was greater when the alcoholic husband drank more frequently. 相似文献
647.
This paper addresses two very closely related issues, namely the integration of the quality dimension in internationalization
policies in higher education and the adaptation of quality assurance policies and practices to an increasingly international
environment. Through an analysis of some issues and challenges in internationalization on the one hand and an overview of
recent developments in quality assurance on the other, our objective is to question how internationalization and quality assurance
can be integrated. Internationalization policies and practices are lacking a quality assurance dimension and quality assurance
approaches are too much confined to national contexts. Can quality assurance give answers to the challenges facing internationalization
and can the introduction of an international dimension give a solution to issues in the field of quality assurance. This paper
then focuses on the concept of multiple accreditation and the development of worldwide mutual accreditation networks among
institutions as a possible avenue for future progress.
This revised version was published online in August 2006 with corrections to the Cover Date. 相似文献
648.
‘If This Was a Normal Situation’: Challenges and Potentials for Deliberative Democratic Peacebuilding in Kosovo's Emerging Governance Networks 下载免费PDF全文
The link between public administration and conflict resolution is traditionally understood through the ‘democratic peace’ thesis, which holds that war is less likely in democracies than in non‐democracies. Limited success with post‐conflict democratisation missions has opened space for renewed research on three strands of ‘deeper democracy’: decentralisation, participation and deliberation. This article reports on the study of deliberative democratic practices in emerging governance networks in Prishtina. Through an investigation of three contentious issues in Prishtina's public spaces, research combines documentary sources with field interviews with governance actors to identify factors that enable and constrain the scope for deliberative decision‐making in governance networks. Case studies point to six main influences: ‘securitisation’, trust building, ‘mandate parallelism’, structural patterns of inclusion and exclusion, network structures and the properties of governed public spaces. In addition, two frames are found to be particularly resistant to deliberative engagement: Kosovo's status and ethnic identities. We formulate a tentative conclusion to be further investigated: in contexts where distrust is high, deliberative governance requires a rigid adherence to an overarching reference framework that can create discursive space within which relative deliberation can take place. Copyright © 2017 John Wiley & Sons, Ltd. 相似文献
649.
We investigate the influence of case selection and (re)coding for two vintages of a key resource for research on economic sanctions: the Peterson Institute database reported in Hufbauer et al. (second edition in 1990 and third edition in 2007, often identified by their abbreviations HSE and HSEO). The Peterson Institute has not transparently reported about these changes. These changes make it more likely to find sanction success. A multivariate probit analysis establishes upward bias related to modest policy change, duration, and cost to target and downward bias for regime change, military impairment, companion policies, and cost to the sender. 相似文献
650.
Lucas Van Milders 《Critical Studies on Terrorism》2017,10(2):220-239
ABSTRACTThis article problematises Critical Terrorism Studies’s (CTS) seeming reluctance to engage in causal explanation. An analysis of the meta-theoretical assumptions on causation in both orthodox and critical terrorism studies reveals that the latter’s refusal to incorporate causal analysis in its broader research agenda reproduces – despite its commitment to epistemological pluralism – the former’s understanding of causation as the only sustainable one. Elemental to this understanding is the idea that causation refers to the regular observation of constant conjunction. Due to the positivist leanings of such a conception, CTS is quick to dismiss it as consolidating Orthodox Terrorism Studies’s lack of critical self-reflexivity, responsibility of the researcher, and dedication towards informing state-led policies of counterterrorism. Drawing on recent work in the philosophy of science and International Relations, this article advances an alternative understanding of causation that emphasises its interpretative, normative and dialogical fabric. It is therefore argued that CTS should reclaim causal analysis as an essential element of its research agenda. This not only facilitates a more robust challenge against Orthodox Terrorism Studies’ conventional understanding of causation but also consolidates CTS’s endeavour of deepening and broadening our understanding that (re)embeds terrorist violence in its historical and social context. 相似文献