Public-Sector Consolidated Financial Statements: An Analysis of the Comment Letters on IPSASB’s Exposure Draft No. 49

Public sector consolidated financial statements can be drafted according to different approaches, especially the “control approach” or “budgetary perspective.” Considering the growing importance of the International Public Sector Accounting Standards (IPSAS) in the international scenario, the aim of the article is to investigate these approaches through an analysis of the comment letters submitted to the Exposure Draft no. 49, which will replace the current IPSAS 6. The main finding concerns the acceptance of the key role played by the control approach, even though it needs to be better specified, in order to take into account the public sector characteristics.     

“粤港澳大湾区”三地制度建设路径探索

2019年中央颁布《粤港澳大湾区发展规划纲要》,将粤港澳大湾区计划初步建设成为世界一流湾区。改革开放以来,广东与港澳的关系一直非常紧密,尤其在经贸合作领域,香港和广东的关系犹如“前店后厂”。与长三角、京津冀地区实践不同,粤港澳大湾区是“一国两制”下的一次重大探索式发展。粤港澳大湾区有其特殊地位,粤港澳三地三种不同的关税区具有不同的制度和法律,应在维护“一国两制”的前提下探索三地的深度融合。     

工会应急协同能力评价方法研究

工会是职工群体性事件应对的重要主体之一,而应急协同能力又是决定其应急事件处理效果的一个重要因素。因此,对应急能力的评估至关重要。研究分析了职工群体性事件的动态演化过程,找出其应急协同能力影响因素,并依据协同分析方法构建了工会应急协同能力评估指标体系。研究首次提出了工会应急协同能力及表征,即基础应急协同能力、应急处置协同能力和事后恢复协同能力,并通过实例验证了该模型的合理性。据此,在社会多主体治理框架下提出了提升工会应急协同能力的基本策略。     

The origins of severance pay in unemployment compensation: a comparative analysis

ABSTRACT

This article contributes to an under-developed field in the social policy literature through an analysis of the origins of severance pay (SP)/redundancy pay schemes and, more specifically, their first designs in nine countries—Canada, the United Kingdom, Germany, Austria, France, Italy, Sweden, Spain, and Portugal. It has two objectives: first, to identify the key actors who shaped the design of the first SP schemes; second, to explain variations in terms of their mode of regulation, generosity and coverage. By building on the state-centric and power-resource perspectives, it identifies the conditions under which the state had an autonomous role vis-à-vis organized labour in SP reforms and the circumstances under which organized labour was the main actor. When the state was the key actor, it preferred legislation for the regulation of SP either to legitimize its apparatus in a ‘revolutionary’/‘potentially revolutionary’ context or to facilitate structural transformations of the economy in a ‘reformist’ context. When organized labour was the key actor, its preference was to regulate SP through ‘only collective bargaining’ or ‘legislation’, subject to the degree of unionization. Lastly, the paper argues that key actors (the state or organized labour) took into account the distributive structure of existing UI schemes when designing the coverage and generosity structure of the first SP schemes during the post-war era.     

论我国职业病防治法律规制的进路及完善

我国已建立多层次保障职业健康和防治职业病的规制体系,其具体进路主要表现为劳动者权益保护日益增强、用人单位责任进一步强化、便捷高效原则更加突出、职业病防治监管主体多次转变。四条进路之间呈现既相互联系又相互区别的辩证统一关系,表明我国职业病防治重点解决职业病诊断、鉴定及追责之困境,已将劳动者权益置于首位,摆脱了法律工具禁锢,而转向权益保障的价值目标。展望未来,尚可从匹配职业病诊断和鉴定机构的管辖级别、设立职业病鉴定中的听证程序、持续推行高效便民原则及实现对职业卫生监管直接责任人员的监察整合等方面进一步优化。     

The Investment Approach to Public Service Provision

The investment approach to public service provision is now receiving considerable attention worldwide. By promoting data‐intensive assessments of baseline conditions and how government action can improve on them, the approach holds the potential to transform policy development, service implementation, and program evaluation. Recently, variations on the investment approach have been applied in Australia to explore the effectiveness of specific programs in employment training, criminal justice, and infrastructure development. This article reviews the investment approach, presents a Public Investment Checklist to guide such work, and discusses three examples. It concludes by considering the implications of investment thinking for the work of policy designers and public managers.     

Measuring Policy Success: Evaluating Public Sector Reform in Bhutan

There has been resurgence in evaluation of policy, reflected mostly by an increase in ex ante studies. Although there is a shift towards ex post evaluation, this has been gradual, resulting in a paucity of ex post evaluation literature. To address this gap, we apply a revisionist approach to evaluate a major public sector reform in the Bhutanese civil service. We conclude that it provides a more holistic approach for ex post evaluation policy, and also a more nuanced evaluation which moves us beyond the narrow binary view of success or failure in reform.     

第四代管理中的质量管理

当今企业在激烈的市场竞争中,共同面临的一个问题是,如何更快、更好地发展（即不断追求卓越）。第四代管理为解决这一问题提供了思路,其核心要素有：质量、科学的方法和所有人的团队。本文重点讨论第一个要素一质量。首先介绍了第四代管理中关于质量管理的基本思想：质量是管理的第一要素;解决工作中的问题关键在于改进系统。介绍了第四代管理对顾客的理解,特别介绍了“顾客对质量的定义”的四个方面的内容。最后讨论了第四代管理的质量战略——以顾客为焦点。     

浅析收益法在外资并购企业估值环节中的应用

随着全球经济一体化进程的不断推进,越来越多的跨国企业通过并购的方式快速进入中国市场,抢占市场先机,占据有利竞争地位。并购定价方式及价格在整个并购过程中处于至关重要地位,往往最终决定外资并购的成与败。该文以近期国有控股公司外资并购实际案例为背景,站在转让方立场上,重点介绍被并购企业估值与谈判定价中收益法的具体应用。     

任务型教学法在英语阅读教学中的应用

近年来,任务型教学作为交际教学思想的发展倍受人们关注,越来越多的英语教师正在使用这一教学模式。拟从任务型教学的理论入手,分析和探讨任务型教学在英语阅读教学中的应用。