Peaceful development of cross-strait relations,"one country two systems"Horizon

" one country, peaceful reunification" policy put forward, which has existed for more than 30 set. People have proposed the development of cross-strait peace framework. It is necessary for the developm...     

我国司法会计鉴定机构制度模式的评述

2005年全国人大会常委《关于司法鉴定管理问题的决定》颁布后,我国建立何种类型的司法会计鉴定机构得到了明确的答案。但如何建立却没有任何经验可资借鉴。针对这一问题,分析了＂集中型＂和＂分散型＂两种模式的优劣,并提出了建立＂混合型＂司法会计鉴定机构应注意的几个问题,为建立与我国现行司法体制相适应的司法会计鉴定机构,在理论上进行一些探讨。     

欧洲新水政策及其对完善我国水污染防治法的启示

欧盟新水政策建立了相互独立的水管理系统,把所有地表水都应纳入"良好生态状况"和"良好化学状况"的一般性保护中,注意运用综合方法、水价杠杆、广泛的公众参与等保护水环境.我国水污染防治法在立法目的、公众参与、水环境管理体制等方面可以借鉴欧盟新水政策的经验加以完善.     

NPM Reforms in Napoleonic Countries: A Comparative Study of Management Accounting Innovations in Greek and Italian Municipalities

This is a comparative study of the rationale and effects of management accounting innovations in Greek and Italian municipalities, as part of the NPM reform in the public sector. This article aims to understand the extent of adoption of accounting innovations in Greek and Italian municipalities, and the factors affecting the specific techniques in use. The study reports on a survey based on medium-sized and large Italian and Greek municipalities, targeted at public municipalities’ accountants, the users of accounting techniques. The study identifies the intended purposes of NPM reform and, particularly, management accounting innovations, analyzes a set of factors that affect the implementation of management accounting technologies, and discusses determinants and features of such innovation on a comparative perspective.     

Financial Health in Australian Local Government: The Application of a Funding Assessment Model to Brisbane and Sydney City Councils

Local government financial viability measurement in an accrual budgeting environment poses complex challenges. Financial measures frequently generate conflicting results. A rating scale to assess financial management, constructed originally for South African municipalities (Dollery & Graves, 2009), represents a useful tool to analyze financial health trends. Applying a “Likert-like” scale to financial performance measures to assess “funding compliance”, the model in this article assists municipalities to avoid financial difficulties. To demonstrate the applicability of this model, we apply the model to the Brisbane City Council and the Sydney City Councils. Results show that the model represents a valuable aid to financial management decision-making.     

Experimental Evidence on the Impacts of Need-Based Financial Aid: Longitudinal Assessment of the Wisconsin Scholars Grant

We conduct the first long-term experimental evaluation of a need-based financial aid program, the privately funded Wisconsin Scholars Grant. Over multiple cohorts, the program failed to increase degree completion and graduate school enrollment up to 10 years after matriculation. The program did reduce time-to-degree for some students and modestly increased the number of STEM degrees earned. The lack of robust effects raises important questions about the conditions necessary for financial aid to benefit students.     

Audit for Whom? Time to Review Roles of Independent Auditors in Hong Kong

The Hong Kong government has been reforming its laws regarding accounting practices in recent years, to pre-empt problems similar to that of Enron. It correctly recognizes an opportunity to enhance and distinguish the financial system in Hong Kong and create a competitive advantage for Hong Kong. The sixty-five billion dollar question is: what is the right approach for accounting practice reform? One obvious approach is to model reform after the Sarbanes Oxley Act (SOX). The SOX increases personal liabilities of senior management and introduces extremely cumbersome compliance processes (s 3 (b)(ix) of Minutes of Bills Committee of Financial Reporting Council Bill. (19 July 2005)). While this approach may be the right move for the United States, because rescuing investor confidence is paramount, a similar approach may not be optimal for Hong Kong. Hong Kong relies, to a great degree, on foreign investments and a heavy-handed approach may scare investments away (Charles E. Schumer &; Michael R. Bloomberg To Save New York, Learn from London, Wall Street Journal 1 Nov 2006). This paper, argues that failure of independent auditors was mainly caused by bad incentives. In particular, auditors were hired by and responsible to the management of companies. Thus, there is no surprise that auditors were less diligent in finding problems caused by management. Furthermore, proposing of an alternate to the SOA’s approach. Specifically, a new legal approach should be enforced that allows shareholders to sue auditors when failure to uncover accounting issues causes loss of shareholders’ values.     

Why Do Peace Negotiations Succeed or Fail? Legal Commitment,Transparency, and Inclusion during Peace Negotiations in Colombia (2012–2016) and Turkey (2012–2015)

This article examines the ways in which the negotiation framework—i.e., the legal guarantees, information management mechanism, and degree of inclusivity in peace negotiations—shapes the likelihood of concluding a peace agreement. Codifying the peace negotiations in law, publicizing information about the content of negotiations, and including mediators and civil society actors in peace talks is likely to increase a government's short‐term costs. However, doing so alleviates the adversaries' information asymmetry and commitment problems, sets guidelines to insure the process against exogenous shocks, and increases the number of actors taking part in conflict management. Comparing the recent peace negotiations to end intrastate wars in Colombia and Turkey, this article argues that a legalized, public, and inclusive framework made a peace agreement possible in Colombia, while the lack of such a framework caused Turkey's peace talks to fail.     

Accounting Reform in Italy and Perceptions on the Local Government Consolidated Report

The article aims to explore the perception of local government (LG) financial officers on the users, the uses, and the utility of the consolidated financial report in Italy, since it was one of the first countries to expressly provide for compulsory adoption. A questionnaire was sent to a statistical stratified sample of LG, collecting 133 responses (response rate 17%). The results, tested through the structural equation model we observe that social legitimization pressure rather than accountability patterns or performance analysis drive more the adoption process. The evidence indicates that the report is perceived as a potential tool for pursuing performance assessment strategies in a group context. However, this potentiality depends on the coordination effort made by the LG. The article finds out the rise of the topic of the public governance and the role of coordinating the local public group.     

Post-hegemonic regionalism in Oceania: examining the development potential of the new framework for Pacific regionalism

This article explores the early potential of the Framework for Pacific regionalism, a new political process that Pacific nations are using to establish regional development priorities. The emergence of this process is positioned within a context of a desire for a new era of Pacific-led regional development collaboration. The early outcomes of the Framework are outlined and examined. Specifically, the article questions whether it is meeting aspirations for ‘game-changing’ development goals that enjoy greater levels of ‘ownership’ amongst Pacific leaders. It also explores whether the new process canbe seen as evidence of a new era of ‘post-hegemonic’ regionalism in Oceania, characterised by a revitalisation of regional political debate; a rejection of ‘economism’; and the reassertion of indigenous and civil society concerns.