1,721,014 research outputs found
Transparency and democratic participation in Italian and Spanish Local Government in an era of austerity
No full textChapter 9 Public sector acounting and auditing in Italy in Isabel Brusca, Eugenio Caperchione, Sandra Cohen and Francesca Manes Rossi (Eds.) Public Sector Accounting and Auditing in Europe . Palgrave 2015
No full textThis chapter analyses the public sector accounting and audit systems in the three levels of government in Italy. The harmonization law under trial (mandatory application will start in 2015) is considered as the basis for discussion. The new set of accounting and auditing rules has mainly focused on achieving a harmonization between public entities in Italy and is inspired by the need to keep public expenditure under control, while improving the efficiency and effectiveness of the whole public sector. The rules for public sector accounting combine the traditional budgetary culture with accrual, but the application of international standards seems to be faraway
The role of public sector accounting on financial sustainability and governmental effectiveness
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Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Public Sector Financial Management for Sustainability and SDGs in Europe
No full textThis book analyses the implications of sustainability on public financial management in Europe. Public sector entities at national, regional, and municipal levels all have an important role to play in achieving sustainable development, and are developing strategies to reach this goal. These plans are usually guided by the UN's Sustainable Development Goals and involve public financial management systems, which are adapting to the demanding requirements of meeting these challenges.
This book investigates how public financial management systems have been influenced by requirements for sustainability in Europe. It assesses multiple aspects linked to public financial management, including budgeting, accounting, reporting, and auditing. It also considers the impact of the SDGs on accounting systems, as well as other issues related to sustainability, such as green budgeting, gender budgeting, and sustainability and environmental reporting. By providing a cross-country comparison, it aims to identify similarities and differences across Europe. The book will appeal to scholars and students of public policy and financial management, as well as those interested in sustainability and the SDGs
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
The Role of Budgetary Rules in Multi-Level Governments
No full textIn the last decade, especially after the fiscal crisis, policymakers at the supranational and national levels have increased their concern regarding the financial sustainability of public finances and have tightened the control of government deficits by setting permanent financial constraints on government budgets—that is, budgetary rules. The use of budgetary rules in government has been mainly investigated through the lens of public finance and economic theory, while the accounting perspective seems to have been quite neglected. Accounting rules and procedures are critical for the effective functioning of budgetary rules, as they define what has to be measured and lay out a framework for assessing progress and achievement. This chapter aims to start filling this gap by shedding light on the role of budgetary rules in ensuring the financial sustainability of public entities in the context of a multi-level government system
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