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Surprising correspondences emerge from the parallel investigation of fund accounting practices in Italian entities until the late nineteenth century and in the contemporary U.S. public sector. The analysis attempts to interpret similarities and differences in light of dissimilar environmental features, and wonders if the Italian tradition could have some explanatory capability on the U.S. present standards. The “fund” concept and its use are strictly similar; they are founded on information needs for governance and internal control. Contemporary requirements for democracy and transparency, and opportunities coming from modern ICT tools bring U.S. organizations to be accountable to the citizenry. 相似文献
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Do online and offline voters differ in terms of policy preferences? The growth of Internet voting in recent years has opened up new channels of participation. Whether or not political outcomes change as a consequence of new modes of voting is an open question. Here we analyze all the votes cast both offline (n = 5.7 million) and online (n = 1.3 million) and compare the actual vote choices in a public policy referendum, the world's largest participatory budgeting process, in Rio Grande do Sul in June 2014. In addition to examining aggregate outcomes, we also conducted two surveys to better understand the demographic profiles of who chooses to vote online and offline. We find that policy preferences of online and offline voters are no different, even though our data suggest important demographic differences between offline and online voters. 相似文献
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The mismatch between the housing needs of persons with a disability and the housing programs designed to accommodate those needs is an important housing policy concern. The U.S. Department of Housing and Urban Development (HUD) sponsors several programs designed to improve the housing conditions of persons with a disability, but we know little about the characteristics of persons with a disability, among those receiving federal housing assistance, or the degree to which persons with a disability are served by HUD-sponsored housing programs that are designed to meet the needs of persons with a disability. Our study relies on administrative data from HUD and the U.S. Census Bureau to address this research gap. We find that many persons with a disability are served by HUD-sponsored programs that are not designated for persons with a disability, even when disability accommodations have been requested, and a similarly large share of persons with a disability live in potentially eligible low-income households that do not receive HUD assistance. 相似文献
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After the 2008 global financial crisis, both the United States and the United Kingdom introduced austerity policies targeted at particular elements of their national budgets. The purpose of this article is to compare the nature of this retrenchment; the similarities and differences in how it was implemented; and its initial impacts on one of the expenditure areas particularly affected: affordable rental housing programs and housing support for low-income households. Using a wide range of data sources, we find evidence of political and fiscal policy analogies in the timing and forms of the initial policy choices and how these were modified in the face of economic and political pressures. There are considerable similarities both in the instruments used to reduce housing expenditures and in the early impacts on support mechanisms and recipients. However, we find different histories and trajectories of support between the two countries that suggest that the longer term differences in outcomes may be more important. 相似文献
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Aaron S. Veenstra Benjamin A. Lyons İ. Alev Degim Flannagan 《Journal of Political Marketing》2017,16(3-4):365-385
The hostile media effect (HME) has generally been tested in terms of in-groups and out-groups, with a “neutral” story in between. This ignores the nature of many social groups as comprising subgroups, often but not always sharing feelings of connectedness and purpose. In cases when bounded subgroups are at odds with one another, HME provides little guidance. A contested partisan primary provides such a case. This study takes identity centrality, candidate favorability, and perceived social network homogeneity as measures of partisanship and involvement, hypothesizing relationships between each and perceived bias against one’s candidate and party. Findings show that markers of candidate-focused social identity predict greater perceived bias against one’s candidate during the 2016 primary season, while party-focused identity fails to predict perceived bias against one’s party. This suggests that candidate support identity overrides plain partisanship during primaries, supporting concern that a heated primary might damage general election party unity. Subsequent postconvention findings suggest that the salience of candidate-focused identity fades, while homogeneity of one’s network regarding party support helps to make perceived hostility toward one’s party identity more salient. However, as campaigns become more candidate-centered, the contestation between nested candidate and party identities may grow fiercer. 相似文献
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从国家互动理论的视角来考察中美与朝鲜半岛问题是一种有益的学术尝试。朝鲜战争使中美长期处于冲突型互动模式,直至中美建交,两国在朝鲜半岛的互动模式开始转化。中美建交虽然没有立即使两国在朝鲜半岛互动的性质发生转变,但建交给两国领导人带来的认知变化、直接政治互动的增多及两国朝鲜半岛政策的局部调整,为双方在朝鲜半岛进行的合作性互动提供了契机,由此,中美在朝鲜半岛的互动由建交前的冲突型互动逐渐向竞争型互动转化。 相似文献
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The Victorian periodical press offers unique insights into many diverse areas of nineteenth-century experience, and the complex relations between gender, science and culture in particular, yet it has been consistently marginalized as a primary resource in academic study. The Science in the Nineteenth-century Periodical (SciPer) project at the universities of Sheffield and Leeds is creating a new point of access to a wide range of non-specialist periodicals across the century by means of a fully searchable electronic index. By detailing the entire contents of each journal, and not just those articles that have a clear scientific relevance, it becomes clear that science formed a fundamental and integral part of nineteenth-century culture. The electronic index, moreover, will include hypertext cross-reference links that will allow the user to identify a dialogic pattern of encounters between ostensibly diverse articles, rather than only to browse in a simple chronological mode. By adopting this innovative approach, the SciPer database will reveal the manifold intertextual relations between the fictional works of women writers like Elizabeth Gaskell and the scientific articles that often appeared in the pages of the same magazines, and will show that writers of both sexes and across several different genres actively engaged in vibrant interdisciplinary debates concerning scientific issues in a forum provided by the periodical. Although the SciPer database itself is not specifically focused on issues of gender, the index will include several periodicals aimed explicitly at a female readership and, by providing access to titles still rarely utilized in modern scholarship, it will offer further insights into the important contemporary debates about women and science, as well as the more subtle ways, in which gendered imagery was employed within scientific discourse. This article details some critical findings from Punch , The English Womans Domestic Magazine , Cornhill Magazine and the Review of Reviews . 相似文献
60.
姚振华 《浙江省政法管理干部学院学报》2014,(1):101-109
本研究以中国创业板首批上市公司的792个创业团队为样本,从财务和人本角度研究了创业团队组成特征对企业研发强度的影响。结果发现:创业团队教育水平与四类研发强度均显著正相关,职称与员工人均研发费用显著正相关,平均年龄与研发费用占总资产比例显著负相关,职称与研发费用占总资产比例、员工人均研发费用显著负相关;创业团队组成特征和人本角度研发强度的相关显著水平高于财务角度研发强度;董事长个人职称与员工人均研发费用显著正相关,创业团队特征能解释更多的研发强度变化,支持了高层梯队理论。 相似文献