What Does ‘Collaboration’ Without Government Look Like? The Network Qualities of an Emerging Partnership

Cross‐sectoral partnerships are increasingly common in Australian human service delivery. Yet research has not often focused on partnerships where private actors broker an arrangement to address complex community needs. Using a combination of interviews, focus groups, and social network analysis (SNA), this paper investigates the network qualities of a nascent partnership between a not for profit (NFP) service provider and a major retail water company that seeks to address financial hardship. Ultimately, we assess whether this represents genuine collaboration or another form of joint action. We find that the privately steered partnership generates instrumental benefits characteristic of cross‐sectoral arrangements, as well as challenges. SNA reveals a very high degree of connection between the partner organisations, but the results suggest that the partnership is coordinative rather than collaborative. We also find that this is leading to tacit organisational and institutional modifications as the NFP assumes a ‘market facing’ posture and adjusts to the demands of working with private sector partners. However, at this early stage of development, the level of systemic adjustment between both organisations remains incomplete.     

监狱企业财务管理存在的问题与对策

随着监狱体制改革的实施，监狱企业开始成为真正的经营和理财主体，但目前监狱企业财务管理还不能很好地适应体制改革的要求。因此，必须认真分析监狱企业财务管理中存在的问题，研究强化监狱企业财务管理的对策，从而推动监狱事业不断向前发展。     

美朝核风波的实质与六方会谈的出路

美朝核风波再起的实质是美国霸权与朝鲜生存权的又一次政治博弈,美朝核风波的实质看成是生存权与霸权的政治博弈。进而为此展开的六方会谈框架又成为一组多方政治博弈平台。在美朝核风波愈演愈烈、几近战争临界值之际,中国从维护地区安全出发,积极出面斡旋,经三方会谈而达成了六方会谈框架。六方会谈的达成意义重大,舒解了“战争临界”;彰显了“中国作用”;取得了可视化成果。不应否认,六方会谈框架存在某种不足,却仍是解决朝核问题的最现实、最可行的方式。     

基于现金流量的财务风险预警体系探析

国内外研究表明,现金流量在财务困境企业与非财务困境企业之间有显著差异,现金流量具有财务预警能力。从现金流量的角度,在对现有的财务风险预警模型比较分析的基础上,研究建立基于现金流量的财务风险预警体系是非常必要的。     

从《反洗钱法》看我国洗钱罪立法的演进及完善

当前,洗钱犯罪已经成为各国普遍面临的难题,它不但给犯罪所得的黑钱披上了合法的外衣,为国家追查相关上游犯罪设置了障碍,而且为犯罪分子继续甚至扩大犯罪提供了条件与机会。如何对之进行有效打击,是各国都在努力探究的问题。本文从我国洗钱罪的立法历程入手,通过中外立法例的比较,指出我国洗钱罪立法上的不足,并提出今后应当完善的方向。     

Do Accrual Numbers Really Affect the Financial Market? An Empirical Analysis of ESA Accounts Across the EU

The adoption of a full accrual framework in the public sector is differentiated country by country both for budgeting and for reporting phases. The purpose of this article is to address the following broader research question: How do accrual numbers affect the financial markets? The 10-year average interest rate on sovereign bonds across the European Union is used as a dependent variable. The results of the research show an unclear relation among the variables investigated. Given this evidence, an alignment between micro- and macroaccounting rules could be pursued. We argue the suitability of the Australian experience in this sense.     

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.     

金融危机中的佛教担当

在金融危机愈演愈烈之时,2009年春节佛教寺院相对于往年香火更旺。经济危机下的中国人也需要宗教的抚慰。佛教可以从教义、修持、仪轨和慈善活动等方面发挥作用,帮助人们化解因金融危机而造成的精神压力和心理问题,促进社会的稳定与和谐发展。