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21.
Budgetary decision‐making is prone to myopia and to tunnel vision. Pension commitments suffer from both of these pathologies. In this case, we look closely at the State of Oregon's Public Employee Retirement System to show how the disclosure standards adopted by the Government Accounting Standards Board (GASB) help correct the fiscal vision of state and local governments and further conclude that postemployment commitments ought to be comprehensively examined in GASB's review of its accounting and reporting standards scheduled for 2008, ideally from the standpoint of present‐value budgeting. 相似文献
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Research on public management reform has taken a decidedly disciplinary turn. Since the late 1990s, analytical issues are less often framed in terms of the New Public Management. As part of the disciplinary turn, much recent research on public management reform is highly influenced by the three new institutionalisms. However, these studies have implicitly been challenged by a competing research program on public management reform that is emphatically processual in its theoretical foundations. This article develops the challenge in a more explicit fashion. It provides a theoretical restatement of the competing “institutional processualist” research program and compares its substantive findings with those drawn from the neoinstitutionalisms. The implications of this debate about public management reform for comparative historical analysis and neoinstitutional theories are discussed. 相似文献
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This study assesses competing explanations of inmate collective action using data from a nationwide sample of 317 adult maximum-and medium-security state prisons. Most previous studies have relied on data from only those prisons that have experienced riots. Hence, the conditions thought to cause collective outbursts may be equally present in prisons that did not experience such action. The current design allows for a comparison of riot and nonriot prisons. Additionally, this study examines the forces that generate other forms of collective action in prison, such as minor disturbances and inmate work stoppages. The results show that the variables under the administrative-control theory heading, but not the inmate-balance theory heading, help account for these events. Some consideration is given to the possibility that these two theories are complementary explanations. 相似文献
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MICHAEL L. O’NEAL 《北京周报(英文版)》2010,53(3):48
When I first arrived here a few months ago, I couldn't help but notice several work projects going on all around me. A new dorm was being built on campus where I would be teach-ing, as well as a courtyard being repaved and bricked in front of the female students' dormitory, and a building next to my gym was being renovated. I wondered how long it would take to finish these large tasks, espe-cially the courtyard, as school would begin in about a week, and it would be a mess for students to have to walk through mud, over piles of sand, and around stacks of bricks to get where they wanted to go. 相似文献
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The idea of selective incapacitation and the distinction between prevalence and incidence (participation and lambda) justify the search for a group of offenders whose criminality does not decline with age and who may be identified solely on the basis of legally relevant variables. This paper questions such research, arguing that the decline in age with crime characterizes even the most active offenders. and that the distinction between incidence and prevalence does not deserve the theoretical, research, or policy attention it has been claimed to merit (Farrington, 1985; Blumstein and Graddy, 1981–1982). In doing so, it relies on research results widely accepted in criminology. Thus, the current focus of criminological research on the “career criminal,” on selective incapacitation, and on longitudinal research remains unjustified. 相似文献
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Born into the wider body of international law, the climate regime needs to be understood in light of preexisting regimes. By drawing on the current debate about fragmentation in international law, this article highlights challenges for international lawyers and policymakers in navigating the relationship between the climate regime and the biodiversity regime, and the relationship between the climate regime and the multilateral trading system. This article concludes that a narrow focus on conflicts misrepresents the multifaceted nature of climate change and precludes an adequate jurisprudential understanding of the relationship between the climate regime and other regimes. An improved understanding, particularly with respect to interactions with the biodiversity regime, requires a broadening of the debate that takes account of the institutional aspects of these relationships that may allow enhanced political cooperation and coordination. Further, international law, and in particular the emerging concept of systemic integration, has the potential to make a positive contribution to the climate‐trade interplay. 相似文献
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MICHAEL G. FAURE 《Law & policy》2007,29(3):339-367
This article examines the various approaches legislators may use to compensate victims of catastrophes. Traditional law and economics of insurance literature, with respect to government relief and insurance solutions towards financial compensation, is used to analyze (highly diverging) approaches in Europe and the United States. First, the importance of liability (insurance) is discussed in cases where a liable injurer can be identified; second, the possibilities of first-party insurance are examined, whereby various regulatory solutions (particularly the French model of providing mandatory coverage for catastrophes) is critically discussed. The (first-party) insurance solution is compared with public intervention, and a distinction is made between ad hoc government relief on an ex-post basis and structural compensation funds. The solutions applied and discussed in many countries are critically analyzed for their ability to provide adequate compensation at low costs and their effects on incentives for prevention and for developing private (insurance) solutions. 相似文献