Search results for "jel:H7"
showing 4 items of 14 documents
Panorama actual de la contabilidad pública: Análisis de la situación española dentro de su entorno internacional
2003
In the last years, international governmental accounting standards have been developed, with an especial relevance in the case of IFAC pronouncements. On the other hand, important experiences for reforming public sector accounting are in progress in different countries and entities, as in the case of the OECD, NATO and European Commission. Simultaneously, a new conceptual framework has been set up, in a parallel way to business accounting. During the first half of the nineties, many accounting innovations and reforms have been introduced in Spanish governmental accounting. However, the new international developments require a deep reform of our system, in order to adapt its principles and s…
Seat Competitiveness and Redistricting: Evidence from Voting on Municipal Mergers
2013
We analyze how (anticipated) changes in the competitiveness of the seats of municipal councilors affect their voting behavior over municipal mergers. The competitiveness of the seats changes because the merger changes the composition of political competitors and the number of available seats in the next election. We use this variation for identification and find that the smaller the increase in the competitiveness of a councilor's seat, the more likely he is to vote for the merger. These effects are not related to the behavioral responses of the voters, but arise from the councilors’ desire to avoid electoral competition.
Ex-post evaluation of Territorial Integrated Projects in Italy: an empirical analysis at firm level
2013
This paper focuses on the evaluation of an incentive program for firms implemented in southern Italy during the last decade. In the framework of the policy instruments aimed to reduce territorial disparities, and to support local development, territorial integrated projects (TIP) constituted a new operational mode to implement the Regional Operational Programmes. A TIP is defined as a ?set of inter-sectorial actions, closely consistent and linked among them, which converge towards the common objective of territorial development and justify a unitary implementation approach'. The resources allocated for each TIP may be aimed at three types of interventions such as infrastructures, public act…
Overview and prerequisites of well-functioning Latvian national innovation system
2013
Analysis and understanding of the national innovation system can help policy-makers to identify strategies for improving innovative performance and overall competitiveness of the national economy. Nowadays we know too little about how to identify and measure specific problems in the system (if at all possible), despite several attempts to define them. Until now, little analysis on the Latvian innovation system was made. The paper aims to analyse the Latvian national innovation system and to provide a factors of well-functioning Latvian national innovation system. This research gives a possibility to researchers and policy-makers to investigate the mismatch between policies and problems and …