806 resultados para public sector accounting


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Sectoral policies make explicit and implicit assumptions about the behaviour and capabilities of the agents (such as dynamic responses to market signals, demand-led assistance, collaborative efforts, participation in financing); which we consider to be rather unrealistic. Because of this lack of realism, policies that aim to be neutral often turn out to be highly exclusive. They fail to give sufficient importance to the special features of the sector -with its high climatic, biological and commercial risks and its slow adaptation- or to the fact that those who take decisions in agriculture are now mostly in an inferior position because of their incomes below the poverty line, their inadequate training, their traditions based on centuries of living in precarious conditions, and their geographical location in marginal areas, far from infrastructure and with only a minimum of services and sources of information. These people have only scanty and imperfect access to the markets which, according to the prevailing model, should govern decisions and the (re);distribution of the factors of production. In our opinion, this explains the patchy and lower-than-expected growth registered by the sector after the reforms to promote the liberalization of markets and external openness in the region. In view of the results of the application of the new model, it may be wondered whether Latin America can afford a form of development which excludes over half of its agricultural producers; what the alternatives are; and what costs and benefits each of them offers in terms of production and monetary, social, spatial and other aspects. The article outlines the changes in policies and their results at the aggregate level, summarizes the arguments usually put forward to explain agricultural performance in the region, and proposes a second set of explanations based on a description of the agents and the responses that may be expected from them, contrasting the latter with the supposedly neutral nature of the policies.

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This edition of the FAL Bulletin approaches the issue of logistic platforms and the public sector’s role in the development of the logistic sector.

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The Centre for the Facilitation of Procedures and Practices in Administration, Commerce and Transport (CEFACT) constitutes a partnership between the public and private sectors for their mutual benefit. For the private sector, working with governments to improve commerce is critical to improving international competitiveness. For governments, working with the private sector to reduce procedural barriers to trade is critical to improving both their own administrative effectiveness and the economic well-being of their countries. This issue of the Bulletin presents an exposition by the Chairman of the CEFACT, Mr. Henri Martre, at the Trade Facilitation Seminar, carried out between 9 and 10 March of 1998, at the Headquarters of the World Trade Organization, Geneva, Switzerland. Its main purpose is to explain the importance of CEFACT's partnership between the public and private sectors; how this partnership works, and the trade facilitation instruments it has created.

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L'utilizzo del materiale è concesso ai soli studenti iscritti al corso nell'anno accademico in corso, in quanto esso è coperto da copyright internazionale; la Facoltà di Economia di Forlì ha già provveduto a sostenere i relativi costi per gli studenti iscritti. Qualora altri studenti non appartenenti al corso fossero interessati a partecipare, dovranno mettersi in contatto con il prof. Emanuele Padovani per regolarizzare il pagamento dei diritti d'autore. Per ogni altra informazione sull'utilizzo del materiale e sul copyright, si rinvia alla prima pagina dell'E-packet. ENGLISH VERSION: You can use the E-packet only if you are enrolled in this course for the current academic year, because it is copyrighted under international copyright laws and the Faculty of Economics of Forlì has paid just the amount for this year's students. If you are interested in this material, you can ask information to Professor Emanuele Padovani. For any further information on the use of this material, please read the disclaimer contained in the first page of it.

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Questo è il syllabus completo del corso: stampatelo e portatelo sempre a lezione! Al fine di evitare duplicazioni, evitate di stampare le pagine della Guida dello Studente. ENGLISH VERSION: This is the complete syllabus: print it and keept it always with you when you have classes! Do not print out the pages contained in the Student's guide to avoid redundancies.

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Although rational models of formal planning have been seriously criticized by strategy literature, they not only remain a widely used organizational practice in private firms, but they have increasingly been entering public, professional organizations too, as part of public sector managerial reforms. This research addresses this apparent paradox, exploring the meaning of formal planning in public sector professional work. Curiously, this is an issue that remains under-investigated in the literature: the long debate on formal planning in strategy research devoted scant attention to its diffusion in the public sector, and public sector studies have scrutinized the introduction of other management tools in professional work, but very limitedly formal planning itself. In fact, little is known on the actual meaning of formal planning in public, professional services. This research is based upon a case of adoption of formal planning tools in a public hospital. Embracing a discourse analytical lens, it examines which formal planning discourse entered professional work, to what extent, and how professionals interpret it and engage with it in their practice. The analysis uncovers dynamics of social construction of meaning where, eventually, a formal planning discourse both shapes and is shaped by professional practice. In particular, it is found that formal planning rationality largely penetrated professional work, but not to the detriment of professional values. Morevover, formal planning ‘fails’ as a tool for rational decision making, but it takes up a knowledge work and a social value in professional work, as a tool for explicitation of action courses and for dialogue between otherwise more disconnected parts of the organization.