The Adoption of Outcome-Related Performance Indicators in External Reporting: An Empirical Study

ABSTRACT

Contemporary government reforms are changing how performance is measured and evaluated, by shifting the focus from inputs and processes to outputs and outcomes. This study uses agency theory, institutional theory, and organizational information processing theory to hypothesize and assess how particular organizational and institutional factors affect the disclosure of outcome information by public organizations, drawing on an empirical analysis of 214 Italian public organizations. Organizational size, mode of service delivery, and the degree of regulation are all strongly associated with the disclosure of outcome indicators in external performance reports.     

让弱势群体拥有更多的机会——以罗尔斯公平机会原则为视角

美国当代哲学家约翰.罗尔斯在1971年出版的《正义论》中提出了正义的公平机会原则,认为所有人都应该有获得公职和社会职位的平等机会。分析罗尔斯正义论的公平机会原则,从机会平等的视角出发,探讨我国弱势群体"没有机会"的社会原因,提出改变他们"没机会"现状的措施。     

Quantifying and Ranking Quality for Acquired Recordings on Digital Video Recorders

As the closed-circuit television (CCTV) security industry transitioned from analog media to digital video recorders (DVRs) with digital storage, the law enforcement community struggled with the means with which to collect the recordings. New guidelines needed to be established to determine the collection method which would be efficient as well as provide the best quality evidence from live DVRs. A test design was developed to measure, quantify, and rank the quality of acquisition methods used on live systems from DVRs typically used in digital CCTV systems. The purpose was to determine guidelines for acquiring the best quality video for investigative purposes. A test pattern which provided multiple quantifiable metrics for comparison between the methods of acquisition was used. The methods of acquisition included direct data download of the proprietary file and open file format as well as recording the video playback from the DVR via the available display monitor connections including the composite video, Video Graphics Array (VGA), and high-definition multimedia interface (HDMI). While some acquisition methods may provide the best quality evidence, other methods of acquisition are not to be discounted depending on the situation and need for efficiency. As an investigator that needs to retrieve video evidence from live digital CCTV systems, the proprietary file format, overall, provides the best quality evidence. However, depending on the circumstance and as recording technology continues to evolve, options other than the proprietary file format may provide quality that is equal to or greater than the proprietary file format.     

成就辉煌的中非互利合作五十年

50多年来的中非关系硕果累累。新中国成立以来,中非在政治上坚持相互尊重、相互支持、互不干涉内政、平等互信;经济上促进互利双赢,基础不断得到巩固;在教育、卫生、文化等社会事业上加强交流,谋求各自文明的发展;在国际事务上,紧密配合,建立了中非新型战略伙伴关系。2000年启动的“中非合作论坛”,在中国与非洲国家建立了一种集体对话机制。而2006年11月4日中非合作论坛北京峰会既是中非50年友好关系的见证,也预示着中非关系的美好未来。     

非营利组织所得税优惠制度比较与借鉴

非营利组织在提供公共物品、保障社会公益方面有弥补政府缺陷的"替代效益",许多国家或地区为了鼓励和促进公益事业,均从所得税法方面对捐赠人和非营利组织自身作了税收优惠的制度安排。我国应进一步提高对捐赠人的税前扣除额,区分非营利组织收入的不同性质给予不同的税收优惠待遇,加强对非营利组织的税收监管。     

惠农政策与计划生育奖扶政策的冲突与对策

近年来，国家加大了惠农的力度，出台了多项惠农政策，使农民得到了实惠，促进了农业、农村的发展。但是，惠农政策在实施过程中与计划生育奖扶政策产生了冲突，削弱了计划生育奖扶政策的激励与导向效果。惠农政策与计划生育政策缺乏协调机制以及惠农政策缺乏差异性是造成冲突的主要致因。     

论安全可以创造经济效益

目前,安全问题已经成为社会各界广泛关注的热点问题。安全生产形势严峻,重特大事故频发。究其主要原因是企业为了谋取最大的经济效益而置安全于不顾,安全意识薄弱,安全投入不足。因此,提高企业管理对安全可以创造经济效益的认识,是非常必要的。     

State and Local Prevalence of Firearms Ownership Measurement, Structure, and Trends

Of the readily computed proxies for the prevalence of gun ownership, one, the percentage of suicides committed with a gun, is most highly correlated with survey-based estimates. It is the best choice for use in cross-section analysis of the effect of gun prevalence on crime patterns across states and larger counties.Analysis of this proxy measure for the period 1979–1997 demonstrates that the geographic structure of gun ownership has been highly stable. That structure is closely linked to rural tradition. There is, however, some tendency toward homogenization over this period, with high-prevalence states trending down and low-prevalence states trending up.     

从电脑量刑之争看科技进步对我国法制建设的影响

山东法院试行的电脑量刑在2006年的中国引起很大争议,争议主要集中在电脑量刑的采用对法官自由裁量权的影响及是否会真正改变刑事司法审判中的量刑不均衡问题。科技进步对我国法制建设的影响是多层次、多方面的,电脑量刑系统和电子表决器的应用只是其中的一个表现,我们期待,科技创新将会给我国法律制度的设立、法律的适用和执行等带来更大更多的积极影响。在将来,不论是民法还是刑法,不论是实体法还是程序法,我们都会从中发现更多的科技成果在起作用,科技进步必将进一步加快我国法制建设的步伐。