Public Value as Performance: Politicians’ and Managers’ Perspectives on the Importance of Budgetary, Accruals and Non-Financial Information

Purpose
The study contributes to the literature on public value and performance examining politicians’ and managers’ perspectives by investigating the importance they attach to the different facets of performance information (i.e. budgetary, accrual based- and non-financial information (NFI)).

Design/methodology/approach
We survey politicians and managers in all Italian municipalities of at least 80,000 inhabitants.

Findings
Overall, NFI is more appreciated than financial information (FI). Moreover, budgetary accounting is preferred to accrual accounting. Politicians’ and managers’ preferences are generally aligned.

Research limitations/implications
NFI as a measure of public value is not alternative, but rather complementary, to FI. The latter remains a fundamental element of public sector accounting due to its role in resource allocation and control.

Practical implications
The preference for NFI over FI and of budgetary over accruals accounting suggests that the current predominant emphasis on (accrual-based) financial reporting might be misplaced.

Originality/value
Public value and performance are multi-faceted concepts. They can be captured by different types of information and evaluated according to different criteria, which will also depend on the category of stakeholders or users who assesses public performance. So far, most literature has considered the financial and non-financial facets of performance as virtually separate. Similarly, in the practice, financial management tends to be decoupled from non-financial performance management. However, this research shows that only by considering their joint interactions we can achieve an accurate representation of what public value really is.

Autonomic modification of intestinal smooth muscle contractility

Intestinal smooth muscle contracts rhythmically in the absence of nerve and hormonal stimulation because of the activity of pacemaker cells between and within the muscle layers. This means that the autonomic nervous system modifies rather than initiates intestinal contractions. The practical described here gives students an opportunity to observe this spontaneous activity and its modification by agents associated with parasympathetic and sympathetic nerve activity. A section of the rabbit small intestine is suspended in an organ bath, and the use of a pressure transducer and data-acquisition software allows the measurement of tension generated by the smooth muscle of intestinal walls. The application of the parasympathetic neurotransmitter ACh at varying concentrations allows students to observe an increase in intestinal smooth muscle tone with increasing concentrations of this muscarinic receptor agonist. Construction of a concentration-effect curve allows students to calculate an EC50 value for ACh and consider some basic concepts surrounding receptor occupancy and activation. Application of the hormone epinephrine to the precontracted intestine allows students to observe the inhibitory effects associated with sympathetic nerve activation. Introduction of the drug atropine to the preparation before a maximal concentration of ACh is applied allows students to observe the inhibitory effect of a competitive antagonist on the physiological response to a receptor agonist. The final experiment involves the observation of the depolarizing effect of K+ on smooth muscle. Students are also invited to consider why the drugs atropine, codeine, loperamide, and botulinum toxin have medicinal uses in the management of gastrointestinal problems.

Can Future Managers and Business Executives be Influenced to Behave more Ethically in the Workplace? The Impact of Approaches to Learning on Business Students’ Cheating Behavior

This study considers the potential for influencing business students to become ethical managers by directing their undergraduate learning environment. In particular, the relationship between business students’ academic cheating, as a predictor of workplace ethical behavior, and their approaches to learning is explored. The three approaches to learning identified from the students’ approaches to learning literature are deep approach, represented by an intrinsic interest in and a desire to understand the subject, surface approach, characterized by rote learning and memorization without understanding, and strategic approach, associated with competitive students whose motivation is the achievement of good grades by adopting either a surface or deep approach. Consistent with the hypothesized theoretical model, structural equation modeling revealed that the surface approach is associated with higher levels of cheating, while the deep approach is related to lower levels. The strategic approach was also associated with less cheating and had a statistically stronger influence than the deep approach. Further, a significantly positive relationship reported between deep and strategic approaches suggests that cheating is reduced when deep and strategic approaches are paired. These findings suggest that future managers and business executives can be influenced to behave more ethically in the workplace by directing their learning approaches. It is hoped that the evidence presented may encourage those involved in the design of business programs to implement educational strategies which optimize students’ approaches to learning towards deep and strategic characteristics, thereby equipping tomorrow’s managers and business executives with skills to recognize and respond appropriately to workplace ethical dilemmas.

Communication between nodes for autonomic and distributed management

Over the last decade, the most widespread approaches for traditional management were based on the Simple Network Management Protocol (SNMP) or Common Management Information Protocol (CMIP). However, they both have several problems in terms of scalability, due to their centralization characteristics. Although the distributed management approaches exhibit better performance in terms of scalability, they still underperform regarding communication costs, autonomy, extensibility, exibility, robustness, and cooperation between network nodes. The cooperation between network nodes normally requires excessive overheads for synchronization and dissemination of management information in the network. For emerging dynamic and large-scale networking environments, as envisioned in Next Generation Networks (NGNs), exponential growth in the number of network devices and mobile communications and application demands is expected. Thus, a high degree of management automation is an important requirement, along with new mechanisms that promote it optimally and e ciently, taking into account the need for high cooperation between the nodes. Current approaches for self and autonomic management allow the network administrator to manage large areas, performing fast reaction and e ciently facing unexpected problems. The management functionalities should be delegated to a self-organized plane operating within the network, that decrease the network complexity and the control information ow, as opposed to centralized or external servers. This Thesis aims to propose and develop a communication framework for distributed network management which integrates a set of mechanisms for initial communication, exchange of management information, network (re) organization and data dissemination, attempting to meet the autonomic and distributed management requirements posed by NGNs. The mechanisms are lightweight and portable, and they can operate in di erent hardware architectures and include all the requirements to maintain the basis for an e cient communication between nodes in order to ensure autonomic network management. Moreover, those mechanisms were explored in diverse network conditions and events, such as device and link errors, di erent tra c/network loads and requirements. The results obtained through simulation and real experimentation show that the proposed mechanisms provide a lower convergence time, smaller overhead impact in the network, faster dissemination of management information, increase stability and quality of the nodes associations, and enable the support for e cient data information delivery in comparison to the base mechanisms analyzed. Finally, all mechanisms for communication between nodes proposed in this Thesis, that support and distribute the management information and network control functionalities, were devised and developed to operate in completely decentralized scenarios.

Hypothalamic and medullar mechanisms for long-term autonomic regulation of arterial blood pressure

Tese de doutoramento, Ciências Biomédicas (Fisiologia), Universidade de Lisboa, Faculdade de Medicina, 2014

Senior Managers’ Perspectives of Leading and Managing Effective, Sustainable and Successful Partnerships

Formal and informal partnerships have become key features of education policy and practice in many countries and managing such collaborative arrangements is an important dimension of the role(s) of leaders of educational organizations. Recent research has shown both the tensions and conflict that can develop in partnerships as well as the opportunities and benefits of partnership working for organizations and individuals. This article focuses on the characteristics of partnerships that contribute to their effectiveness, sustainability and success, filling a gap in the literature on educational partnerships. The research data emanate from a qualitative study of partnership working in England. The study used a grounded approach and inductively linked characteristics of partnerships found in the partnership literature with empirical data from a case study of a subregional partnership of education and training organizations. This combined evidence is used to conceptualize partnership as a continuum of weak to strong forms of partnership and to develop a table of characteristics which underpin such partnerships. The findings reveal the extent to which trust, networks, norms and values support effective, sustained and successful partnerships. These characteristics are differentiated and may fluctuate during the lifecourse of a partnership but remain fundamental features of partnership working and significantly contribute to the strength and effectiveness of partnerships.

Dual studies on autonomic function and cerebral autoregulation in ischemic stroke patients

Tese de mestrado, Neurociências, Faculdade de Medicina, Universidade de Lisboa, 2015