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In 1991, the United States Department of Defense established the Defense Business Operations Fund (DBOF). The DBOF includes support activities with a business volume well in excess of $80 billion annually, and it provides activities and services that are essential to the operation of the military forces. The necessity to reduce the defense budget and to find innovative ways of producing more defense than would be possible under prior operating and management arrangements caused the Department of Defense (DoD) to look to alternative economic and business models. The changes made are dramatic. The implementation has not gone as smoothly as some observers expected, and Congress and former Secretary of Defense Aspin each considered reversing the innovation. This article addresses the problems and the promised improvements in the context of the economic and management concepts undergirding the DBOF, concepts that are dramatically different than those previously applied in the DoD  相似文献   
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There is a potential for financial abuse in church organizations. Large amounts of money are collected, performance is difficult to measure, and financial records and controls are often not as strong as in other not-for-profit organizations. Members/ donors of church organizations must be able to judge the financial stewardship of the organizations. Thus, financial statements for churches must include usable information and be in an understandable format. This study examines the appropriateness of two different types of financial statements: the GAAP format and a specialized church format.  相似文献   
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This article looks at the emergence and maintenance of interest groups. We systematically identify a range of membership incentives that underpin mobilisation and apply them to a case study, the Federation of Small Businesses (FSB), focusing on the recruitment literature rather than the special niche literature on trade associations. The FSB was created in 1974 and membership was 'flat' at about 40,000 until recruiting method changes were introduced in the early 1990s. The total now approaches 200,000. This account of FSB recruitment argues unsurprisingly that the group resulted from a combination of diverse influences rather than the Truman type of 'automatic' mobilisation. More surprisingly, it notes that while early membership is accounted for by the perspectives of Truman, Salisbury, Wilson, Moe, Opp and Sabatier, the major increases of the past decade requires attention to the contribution of face-to-face marketing and Olsonian incentives. The FSB is an unusually good example of group entrepreneur activity that illustrates how entrepreneur incentives are different from those salient to members. Groups can experience different phases and forms as they grow. We exploit a 'natural experiment' by illustrating how the FSB addressed membership stagnation by changing the recruitment package in a broadly Olsonian direction. The 'before and after' patterns of recruitment allow a 'test' of these techniques. It also raises the issue of how different recruitment efforts produce a membership with different political characteristics.  相似文献   
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Governance is a term in good currency, but there are still too few detailed empirical analyses of the precise extent to which it has or has not eclipsed government. This article explores the temporal and spatial characteristics of the governance transition by charting the deployment of new policy instruments in eight industrialised states and the European Union. The adoption and implementation of ('old' and 'new') policy instruments offer a useful analytical touchstone because governance theory argues that regulation is the quintessence of government. Although there are many 'new' environmental policy instruments in these nine jurisdictions, this article finds that the change from government to governance is highly differentiated across political jurisdictions, policy sectors and even the main instrument types. Crucially, many of the new policy instruments used require some state involvement (that is, 'government'), and very few are entirely devoid of state involvement (that is, pure 'governance'). Far from eclipsing government, governance therefore often complements and, on some occasions, even competes with it, although there are some cases of fusion. Future research should thus explore the many complex and varied ways in which government and governance interact in public policy-making.  相似文献   
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Punctuated equilibrium theory (PET) is an agenda‐based theory that offers a theoretical foundation for large budget shifts. PET emphasizes that the static, incremental nature of agendas is occasionally interrupted by punctuations. These punctuations indicate shifts in priority among the agenda items, and with those agenda shifts come trade‐offs. This article expands the discussion of punctuated budgets to the level of local government by determining that local government expenditures have the characteristics espoused by the punctuated equilibrium theory. The article also determines the frequency of punctuations and the probability for future punctuations. The findings show that some budget functions and policy types are more prone to punctuations and, therefore, have a less stable agenda. The practical significance of extending PET to local government budgeting is the implication on planning, forecasting, and the agenda‐setting process. © 2003 by the Association for Public Policy Analysis and Management.  相似文献   
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