Search results for " Government"

International experiences in whole of government financial reporting: lesson-drawing for Spain

2009

This article focuses on whole of government accounts from a comparative perspective and identifies key lessons for Spain and other European countries with a continental accounting system. The authors examine the issues involved in whole of government financial reporting in New Zealand, Australia, the UK and North America. They conclude that whole public sector consolidated accounts are not currently feasible in Spain and that consolidation should start at each level of government.

How Pioneering Managers Strive to Integrate Social Risk Management in Government Debt Collection

2019

This study explores risk management issues in local government-owned enterprises in accordance to the third wave of governance, organization and management logics of Public Administration: the Public Value approach. However, the coexistence between the emerging Public Value approach and the more traditional and consolidated ones is often difficult, also because of the resistance of shareholders who may not consider the management of system-level risks as a priority mission for their company. For this reason, we have analysed the strengths and weaknesses of the Traditional Approach and the New Public Management approach in the public sector management. The case study presented reveals some i…

An exploratory approach for benefits management in e-government: Insights from 48 Norwegian government funded projects

2008

Author's version of a chapter in Proceeding of 41th Hawaii International Conference on System Sciences. Also available from the publisher at http://dx.doi.org/10.1109/HICSS.2008.55 Efforts to improve governance and government functions through the use of information technology continue to draw considerable parts of the budgets of government agencies. To meet public and political demands for increased visibility of effects of e- Government investments, there is a trend to extend existing practices of evaluation towards more holistic management practices, commonly referred to as benefits management. However, benefits management practices and effects of such practices are poorly documented. Th…

Problems and perspectives of ophthalmic research in Germany: results from a national survey.

2013

<b><i>Purpose:</i></b> To identify and describe the most relevant obstacles to carrying out ophthalmic research in Germany. <b><i>Methods:</i></b> Two research methods were used to assess current problems in ophthalmic research. First, 55 expert interviews were conducted with major stakeholders in ophthalmic research, and key problems were identified. An online questionnaire was then sent to 3,080 German ophthalmologists, of whom 927 responded by evaluating the current research situation within ophthalmology in Germany. We devised a score to rank areas of concern by multiplying the responders' rate, ranging between -3 (‘I disagree completely')…

Spain: a decentralised health system in constant flux

2009

The Spanish healthcare system is one of Europe’s most efficient, but urgent reform is needed if it is to cope with changing demands and rising costs, argue Jose M Martin-Moreno and colleagues

Exploring the linkages between the management control systems package elements

2016

Nuovi diritti umani e nuovi soggetti: i diritti delle generazioni future

The thesis deals with the subjects of rights of future generations through both philosophical and legal perspective. The Introduction considers the phenomenon of new subjects in legal theory and, more widely, the outbreak of new human rights related to the technological development. The First Chapter faces the problem of the definition of “future generations” and identifies three different approaches. The first one, the “Remotist” approach, defines “future generations” just as the future humankind extremely distant from the present time. The second, the “Proximist” approach, looks at “future generations” as a concept involving exclusively our direct descendants. The third one, the “Indeterm…

Barriers to open e-learning in public administrations

2016

Abstract This article presents a comparative study of the barriers to open e-learning in public administrations in Luxembourg, Germany, Montenegro and Ireland. It discusses the current state of open e-learning of public administration employees at the local government level and derives the barriers to such learning. This paper's main contribution is its presentation of an empirical set of barriers in the four European countries. The results allow informed assumptions about which barriers will arise in the forthcoming use of open-source e-learning technology, particularly open educational resources as means of learning. Furthermore, this study offers a contextualised barrier framework that a…

Territorial fragmentation in post-communist Romania: the not so curious case of a de-amalgamation reform

2021

Abstract The efficiency-driven trend towards amalgamation characterising local government reforms in Europe seems to have escaped Romania, which displays a significant increase in the number of local governments post-1989. This is the result of rural first-tier local governments splitting into smaller units. The paper examines objective factors and subjective motivations that have shaped the behaviour of both national and local actors in dealing with territorial reform. First, it explores the rationale and rationality of a central government initiative to facilitate municipal splits against a set of criteria derived from the literature. Second, it examines the municipal splits occurring bet…

Urban Blight and Redevelopment: An Urban Participation Path

2018

This paper pays particular attention to one of the many participatory models present in the landscape of urban and territorial planning. Specifically, the ACTION PLANNING model was chosen; a model used in Anglo-Saxon countries to identify the problems and needs of the inhabitants of a given territory, through the involvement of interested parties or stakeholders. The model is applied in Sicily, to Villaseta, a small rural settlement, located southwest of the city of Agrigento, which consists primarily of affordable and social housing. It is a suburb without identity, left to itself, where – despite the valuable cultural, historic, scenic, and most importantly human resources – one notes the…