From Opacity to Transparency? The Place of Organized Interests within the European Institutions

Regulació dels Grup d'interès en la governança europea és crucial per a una comprensió completa de com s'exerceix el poder a la Unió Europea (UE) i per a una descripció més precisa de com funciona el sistema polític de la UE (i dels seus principis subjacents). Un dels temes principals aquí és com els interessos privats o particulars comprometre amb un interès general o públic encarnat en una forma o altra per aquells que actuen per a la UE. Donada la varietat de temes sensibles en joc, no és d'estranyar que la qüestió de la regulació es troba amb una resistència considerable, sobre tot en la Comissió. No obstant això, els recents obstacles a la integració europea han tingut l'efecte de rellançar un debat que fa que l'ètica i la transparència de les peces centrals de l'agenda. Dinàmiques polítiques actuals semblen donar testimoni d'una creixent receptivitat de la UE a les reivindicacions del moviment ALTER-EU que busca un entorn molt més regulat per cabilderos i funcionaris comunitaris.

Cost system design and cost management in the Spanish public sector

Cost systems have been shown to have developed considerably in recent years andactivity-based costing (ABC) has been shown to be a contribution to cost management,particularly in service businesses. The public sector is composed to a very great extentof service functions, yet considerably less has been reported of the use of ABC tosupport cost management in this sector.In Spain, cost systems are essential for city councils as they are obliged to calculate thecost of the services subject to taxation (eg. waste collection, etc). City councils musthave a cost system in place to calculate the cost of services, as they are legally requirednot to profit , from these services.This paper examines the development of systems to support cost management in theSpanish Public Sector. Through semi-structured interviews with 28 subjects within oneCity Council it contains a case study of cost management. The paper contains extractsfrom interviews and a number of factors are identified which contribute to thesuccessful development of the cost management system.Following the case study a number of other City Councils were identified where activity-based techniques had either failed or stalled. Based on the factors identified inthe single case study a further enquiry is reported. The paper includes a summary usingstatistical analysis which draws attention to change management, funding and politicalincentives as factors which had an influence on system success or failure.

A diagram of public spaces within urban landscape as a strategy for sustainable urban planning in Chinese cities

Destruction of historical urban fabric in many Chinese cities and towns, without the possibility of its recovery as an urban asset, leads us to consider alternative strategies and criteria for formulating new urban projects, using creative urban planning instruments and strategies to provide a sense of place and identity to the urban landscape. The challenge is to set up an urban structure that constitutes a spatial reference system, a structure consisting of a set of urban landmarks that construct a system of related public spaces, endowed with collective significance and identity. Such a network could include a wide variety of urban typologies and natural elements. An important result of this strategy would be the recovery of the social and cultural values attached to the natural landscape in Chinese civilization. Hangzhou city will be analyzed as a case study