The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences

Since the late 1980s, there has been a significant and progressive movement away from the traditional Public Administration (PA) systems, in favour of NPM-type accounting tools and ideas inspired by the private sector. More recently, a new focus on governance systems, under the banner Public Governance (PG), has emerged. In this paper it is argued that reforms are not isolated events, but are embedded in more global discourses of modernisation and influenced by the institutional pressures present in a certain field at certain points in time. Using extensive document analysis in three countries with different administrative regimes (the UK, Italy and Austria), we examine public sector accounting and budgeting reforms and the underlying discourses put forward in order to support the change. We investigate the extent to which the actual content of the reforms and the discourses they are embedded within are connected over time; that is, whether, and to what degree, the reform “talk” matches the “decisions”. The research shows that in both the UK and in Italy there is consistency between the debates and the decided changes, although the dominant discourse in each country differs, while in Austria changes are decided gradually, and only after they have been announced well in advance in the political debate. We find that in all three countries the new ideas and concepts layer and sediment above the existing ones, rather than replace them. Although all three countries underwent similar accounting and budgeting reforms and relied on similar institutional discourses, each made its own specific translation of the ideas and concepts and is characterised by a specific formation of sedimentations. In addition, the findings suggest that, at present in the three countries, the PG discourse is used to supplement, rather than supplant, other prevailing discourses.

Mixing operators on spaces with weak topology

We prove that a continuous linear operator T on a topological vector space X with weak topology is mixing if and only if the dual operator T' has no finite dimensional invariant subspaces. This result implies the characterization of hypercyclic operators on the space $\omega$ due to Herzog and Lemmert and implies the result of Bayart and Matheron, who proved that for any hypercyclic operator T on $\omega$, $T\oplus T$ is also hypercyclic.

On supercyclicity of operators from a supercyclic semigroup

We show that for every supercyclic strongly continuous operator
semigroup $\{T_t\}_{t\geq 0}$ acting on a complex $\F$-space, every
$T_t$ with $t>0$ is supercyclic. Moreover, the set of supercyclic
vectors of $T_t$ does not depend on the choice of $t>0$.

Cyclic behaviour of Volterra composition operators

We determine the cyclic behaviour of Volterra composition operators, which are defined as $(V_\phif)(x) =\int_0^{\phi(x)}f(t) dt$, $f ? L^p[0, 1]$, 1\leq p <\infty$,
where $?$ is a measurable self-map of [0, 1]. The cyclic behaviour of $V_\phi$ is essentially determined by the behaviour of the inducing symbol $\phi$ at 0 and at 1. As a particular result, we provide new examples of quasinilpotent supercyclic operators, which extend and complement previous ones of Hector Salas.

Hypercyclic tuples of operators on $C^n$ and $R^n$

A tuple $(T_1,\dots,T_n)$ of continuous linear operators on a topological vector space $X$ is called hypercyclic if there is $x\in X$ such that the the orbit of $x$ under the action of the semigroup generated by $T_1,\dots,T_n$ is dense in $X$. This concept was introduced by N.~Feldman, who have raised 7 questions on hypercyclic tuples. We answer those 4 of them, which can be dealt with on the level of operators on finite dimensional spaces. In
particular, we prove that the minimal cardinality of a hypercyclic tuple of operators on $\C^n$ (respectively, on $\R^n$) is $n+1$ (respectively, $\frac n2+\frac{5+(-1)^n}{4}$), that there are non-diagonalizable tuples of operators on $\R^2$ which possess an orbit being neither dense nor nowhere dense and construct a hypercyclic 6-tuple of operators on $\C^3$ such that every operator commuting with each member of the tuple is non-cyclic.