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.

Refining the Chronology of the Neolithic Settlement at Pool, Sanday, Orkney: Implications for the Emergence and Development of Grooved Ware

New radiocarbon dates for the Neolithic settlement at Pool on Sanday, Orkney, are interpreted in a formal chronological framework. Phases 2.2 and 2.3, during which flat-based Grooved Ware pottery with incised decoration developed, have been modelled as probably dating to between the 31st and 28th centuries cal bc. There followed a hiatus of a century or so, before the resumption of occupation in Phase 3, which has a different Grooved Ware style featuring the use of applied decoration. This has been modelled as probably dating from the 26th to the 24th centuries cal bc. The implications of these results are discussed for the emergence and development of Grooved Ware, and for the trajectory of settlement and monumentality on Sanday.

Recent Developments in the Analysis of the Black Mat Layer and Cosmic Impact at 12.8ka

Recent analyses of sediment samples from "black mat" sites in South America and Europe support previous interpretations of an ET impact event that reversed the Late Glacial demise of LGM ice during the Bølling Allerød warming, resulting in a resurgence of ice termed the Younger Dryas (YD) cooling episode. The breakup or impact of a cosmic vehicle at the YD boundary coincides with the onset of a 1-kyr long interval of glacial resurgence, one of the most studied events of the Late Pleistocene. New analytical databases reveal a corpus of data indicating that the cosmic impact was a real event, most possibly a cosmic airburst from Earth's encounter with the Taurid Complex comet or unknown asteroid, an event that led to cosmic fragments exploding interhemispherically over widely dispersed areas, including the northern Andes of Venezuela and the Alps on the Italian/French frontier. While the databases in the two areas differ somewhat, the overall interpretation is that microtextural evidence in weathering rinds and in sands of associated paleosols and glaciofluvial deposits carry undeniable attributes of melted glassy carbon and Fe spherules, planar deformation features, shock-melted and contorted quartz, occasional transition and platinum metals, and brecciated and impacted minerals of diverse lithologies. In concert with other black mat localities in the Western USA, the Netherlands, coastal France, Syria, Central Asia, Peru, Argentina and Mexico, it appears that a widespread cosmic impact by an asteroid or comet is responsible for deposition of the black mat at the onset of the YD glacial event. Whether or not the impact caused a 1-kyr interval of glacial climate depends upon whether or not the Earth had multiple centuries-long episodic encounters with the Taurid Complex or asteroid remnants; impact-related changes in microclimates sustained climatic forcing sufficient to maintain positive mass balances in the reformed ice; and/or inertia in the Atlantic thermohaline circulation system persisted for 1kyr. 

1916: A Global History

The mud-filled, blood-soaked trenches of the Low Countries and North-Eastern Europe were essential battlegrounds during the First World War, but the war reached many other corners of the globe, and events elsewhere significantly affected its course.

Covering the twelve months of 1916, eminent historian Keith Jeffery uses twelve moments from a range of locations and shows how they reverberated around the world. As well as discussing better-known battles such as Gallipoli, Verdun and the Somme, Jeffery examines Dublin, for the Easter Rising, East Africa, the Italian front, Central Asia and Russia, where the killing of Rasputin exposed the internal political weakness of the country's empire. And, in charting a wide range of wartime experience, he studies the 'intelligence war', naval engagements at Jutland and elsewhere, as well as the political consequences that ensued from the momentous US presidential election.

Using an extraordinary range of military, social and cultural sources, and relating the individual experiences on the ground to wider developments, these are the stories lost to history, the conflicts that spread beyond the sphere of Europe and the moments that transformed the war. - See more at: http://www.bloomsbury.com/uk/1916-9781408834305/#sthash.axFq0psR.dpuf

The Monetary Value Of Meat Authenticity And Food Safety In Ready To Heat Lasagne: Implications Of The ‘Horse Meat Scandal’ Across Europe

The recent ‘horse meat scandal’ in Europe has sparked huge concerns among consumers, as horse meat was found in beef lasagne ready to be consumed. Within STARTEC, a European funded project, this study investigates consumers’ preferences, attitudes and willingness to pay (WTP) towards characteristics of ready to heat (RTH) fresh lasagne, including origin of the meat, tested for meat authenticity, safety of the lasagne, and nutritional value, using Discrete Choice Experiments in six countries - Republic of Ireland, France, Italy, Spain, Germany and Norway. Our representative sample of 4,598 European consumers makes this the largest cross country study of this kind. The questionnaire was administered online in January 2014. Results from models in WTP-space show that, on average, consumers are willing to pay considerable amount (about €4-9) for food authenticity; on this Irish and Italian are the least concerned while Spanish are the most concerned. As expected from discussing with stakeholders, food safety claims and nutritional value of the RTH lasagne are relatively less important. Consumers also value knowing the origin of ingredients preferring locally sourced meat. Primarily, the results of this study present strong evidence that consumers in Europe are highly concerned about authenticity of the meat in ready meals and strongly prefer to know that the meat is national. This evidence suggests that there is great value in providing information on these attributes, both from a consumer perspective and where this leads to an increased consumer confidence has benefits for the food industry.

Rent: apartment blocks and their uses

In 1974, pursuing his interest in the infra-ordinary – ‘the banal, the quotidian, the obvious, the common, the ordinary, the back-ground noise, the habitual’ – Georges Perec wrote about an idea for a novel:
‘I imagine a Parisian apartment building whose façade has been removed … so that all the rooms in the front, from the ground floor up to the attics, are instantly and simultaneously visible’.
In Life A User’s Manual (1978) the consummation of this precis, patterns of existence are measured within architectural space with an archaeological sensibility that sifts through narrative and décor, structure and history, services and emotion, the personal and the system, ascribing commensurate value to each.
Apartment comes from the Italian appartare meaning ‘to separate’. The space of the boundary between activities is reduced to a series of intimately thin lines: the depth of a floor, a party wall, a window, the convex peep-hole in a door, or the façade that Perec seeks to render invisible. The apartness of the apartment is accelerated when aligned with short-term tenancies. Here Perec’s interweaving of personal histories over time using the structure of the block, gives way to convivialities of detachment: inhabitants are temporary, their personalities anonymous, their activities unknown or overlooked.
Borrowing methods from Perec, to move somewhere between conjecture, analysis and other documentation and tracing relationships between form, structure, materiality, technology, organisation, tenure and narrative use, this paper interrogates the late twentieth-century speculative apartment block in Britain and Ireland arguing that its speculative and commodified purpose allows a series of lives that are often less than ordinary to inhabit its spaces.
Henri Lefebvre described the emergence of an ‘abstract space’ under capitalism in terms which can be applied to the apartment building: the division of space into freely alienable privatised parcels which can be exchanged. Vertical distributions of class and other new, contiguous social and spatial relationships are couched within a paradox: the building which allows such proximities is also a conductor of division. Apartment comes from the Italian appartare meaning ‘to separate’. The space of the boundary between activities is reduced to a series of intimately thin lines: the depth of a floor, a party wall, a window, the convex peep-hole in a door, or the façade that Perec seeks to render invisible. The apartness of the apartment is accelerated when aligned with short-term tenancies. Here Perec’s interweaving of personal histories over time using the structure of the block, gives way to convivialities of detachment: inhabitants are temporary, their personalities anonymous, their activities unknown or overlooked.

Smartphone and GPS technology for freeroaming dog population surveillance -a methodological study (Studio metodologico sull’applicazione di smartphone e tecnologia GPS alla sorveglianza delle popolazioni di cani vaganti)

Free-roaming dogs (FRD) represent a potential threat to the quality of life in cities from an ecological, social and public health point of view. One of the most urgent concerns is the role of uncontrolled dogs as reservoirs of infectious diseases transmittable to humans and, above all, rabies. An estimate of the FRD population size and characteristics in a given area is the first step for any relevant intervention programme. Direct count methods are still prominent because of their non-invasive approach, information technologies can support such methods facilitating data collection and allowing for a more efficient data handling. This paper presents a new framework for data collection using a topological algorithm implemented as ArcScript in ESRI® ArcGIS software, which allows for a random selection of the sampling areas. It also supplies a mobile phone application for Android® operating system devices which integrates Global Positioning System (GPS) and Google Maps™. The potential of such a framework was tested in 2 Italian regions. Coupling technological and innovative solutions associated with common counting methods facilitate data collection and transcription. It also paves the way to future applications, which could support dog population management systems.

Pet population management and public health:A web service based tool for the improvement of dog traceability

The risks associated with zoonotic infections transmitted by companion animals are a serious public health concern: the control of zoonoses incidence in domestic dogs, both owned and stray, is hence important to protect human health. Integrated dog population management (DPM) programs, based on the availability of information systems providing reliable data on the structure and composition of the existing dog population in a given area, are fundamental for making realistic plans for any disease surveillance and action system. Traceability systems, based on the compulsory electronic identification of dogs and their registration in a computerised database, are one of the most effective ways to ensure the usefulness of DPM programs. Even if this approach provides many advantages, several areas of improvement have emerged in countries where it has been applied. In Italy, every region hosts its own dog register but these are not compatible with one another. This paper shows the advantages of a web-based-application to improve data management of dog regional registers. The approach used for building this system was inspired by farm animal traceability schemes and it relies on a network of services that allows multi-channel access by different devices and data exchange via the web with other existing applications, without changing the pre-existing platforms. Today the system manages a database for over 300,000 dogs registered in three different Italian regions. By integrating multiple Web Services, this approach could be the solution to gather data at national and international levels at reasonable cost and creating a traceability system on a large scale and across borders that can be used for disease surveillance and development of population management plans. © 2012 Elsevier B.V.

O locus amoenus na produção narrativa de Júlio Dinis

No presente trabalho avalia-se o contributo de uma vasta tradição literária na configuração de um topos/motivo – o locus amoenus – patente na produção dinisiana. Analisaram-se as influências da literatura clássica greco-romana, das Sagradas Escrituras, da literatura italiana, e também da literatura produzida em Portugal desde o final da Idade Média até ao Maneirismo. As obras de dois escritores representativos do Romantismo vintista português, Pároco da Aldeia, de Alexandre Herculano, e Os contos do tio Joaquim, de Rodrigo Paganino, tornaram-se tributárias do topos/motivo. A pesquisa centrou-se na narrativa dinisiana com vista a investigar, por um lado, as relações que o locus amoenus, topos/motivo em estudo, mantém com categorias narrativas contíguas, como sejam o espaço ou a descrição; e, por outro, a aferir o eventual contributo do lugar ameno para a dissipação das fronteiras entre a narrativa e a lírica. Pretendeu-se igualmente, sem desprezar uma inclinação natural de Júlio Dinis para os ambientes campestres, demonstrar a existência de três dimensões fundamentais do lugar ameno: a psicológica, cujas origens se perdem no tempo; a social, vertente inovadora no contexto do tópico abordado; e a simbólica, em que a conexão com o locus horrendus se revelou incontornável. Com o estudo do vocabulário configurador do locus amoenus da produção narrativa dinisiana, reflectiu-se mais aprofundadamente sobre as questões tratadas no cômputo geral desta tese. A complexidade que envolve a tentativa de filiação de Júlio Dinis a um movimento ou escola não fica ainda resolvida com este trabalho. Porém surge a proposta de lançar um novo olhar sobre este assunto, à luz dos pressupostos do movimento alemão Biedermeier. Independentemente dos problemas que se levantam, fica a certeza de que muitos escritores do panorama literário nacional se inspiraram nas obras de Júlio Dinis

Teoria e prática do baixo contínuo em Portugal (1735-1820)

Este projecto de investigação constitui-se por um levantamento e análise da produção teórica (Morato, Pedroso, Gomes da Silva, Solano, Silva Leite, Varela, Fonseca, Marques e Silva e Totti) e de métodos de cariz prático (Mazza, Perez, J. J Santos, Sousa Carvalho, Solano, Policarpo e Marcos Portugal) relacionados ao baixo contínuo em Portugal entre 1735 e 1820. Contextualizando a produção teórica nacional com as influências espanholas, italianas e francesas, e a grande produção portuguesa de partimentos e solfejos com acompanhamento, que é contextualizada com a matriz napolitana.

Práticas de gestão do design para o subsetor nacional de cerâmica utilitária e decorativa

O campo de análise do estudo compreende o subsetor de cerâmica utilitária e decorativa (CUD) nacional. Nesse contexto, o estudo analisa o papel atual do designer e propõe novas estratégias de gestão do design, como ferramentas estratégicas potenciadoras de inovação e de valor acrescentado, para o produto e para o desenvolvimento da empresa. A pertinência da investigação justifica-se pela necessidade premente da reestruturação estratégica das empresas do setor face ao cenário da crise atual. Os dados mais recentes disponibilizados do subsetor indicam que, de 2002 para 2008, encerraram 36,6% das empresas, o número de trabalhadores reduziu-se em 36,8% e o volume de negócios decresceu 32%. Acrescenta-se ainda que, do ano de 2008 para 2012, encerraram 15% das empresas da amostra. Pretende-se com este estudo não só definir o estado atual da arte e do subsetor mas, ir mais além, procurando respostas aos problemas detetados, através de ferramentas estratégicas para a gestão do design integrado nas estratégias de imagem, comercialização e produção. O estudo compreendeu as seguintes etapas: pesquisa, análise de dados e desenvolvimento dos resultados. A etapa da pesquisa correspondeu à recolha da documentação disponível para o contexto do subsetor e da gestão do design apresentado no estado da arte; a pesquisa de campo a seleção de empresas da amostra onde se realizaram questionários (em 2008 e 2012) e entrevistas (em 2008) no universo amostra. Na análise de dados, estes foram apresentados e analisados de forma quantitativa e qualitativa (com recurso a lugares estruturais e a palavras-chave) e relacionados com o estado de arte e desenvolvimento de resultados. A última etapa, desenvolvimento dos resultados, traduz-se pela idealização e construção de ferramentas sob a perspetiva da gestão do design nas empresas: em checklists da definição do trabalho do designer e da integração do designer nas estratégias de gestão do design, aplicadas ao subsetor; na definição das estratégias vigentes na amostra; na sugestão de uma estratégia de gestão de design direcionada para o subsetor e de planos de ação concordantes com a estratégia sugerida. A novidade do estudo está presente nas propostas de ferramentas estratégicas, onde se define o trabalho do designer, enuncia estratégias de gestão do design direcionadas ao subsetor, define campos de integração do designer nessas estratégias, caracteriza-se a aplicabilidade de práticas de gestão do design e sugere-se uma estratégia e planos de ação para aplicar ao subsetor de CUD. De modo a facilitar a aplicação da investigação e da análise aqui realizada, redigiu-se um manual de estratégias de gestão do design – Cerâmica design mais – para disponibilizar e apresentar futuramente ao subsetor e a todos os interessados no tema.

Os castrati e a prática vocal no espaço luso-brasileiro (1752-1822)

A presente tese tem como objeto de estudo os castrati em Portugal e no Brasil, visando principalmente às atividades musicais realizadas nos teatros da corte portuguesa entre 1752 e 1822. A partir de documentação histórica inédita, como livros de despesa do governo, os relatos fornecidos por viajantes estrangeiros da época, libretos, partituras originais e correspôndencias, a tese aborda o percurso histórico dos castrati italianos ampliando o entendimento sobre as práticas musicais que esses cantores protagonizaram tanto em Lisboa como no Rio de Janeiro.

Cross-readings and ecoliteracy in children's pop-up books

The purpose of this text is to analyse two recently been published pop-up books aimed at children, by Anouck Boisrobert e Louis Rigaud, Popville (2009) and Dans la forêt du paresseux [Wake up, Sloth!, En el bosque del perezoso] (first published in 2009 and 2012, accompanied with texts by Joy Sorman and Sophie Strady, respectively). These books were published originally in France by Hélium Editions, but they can now be found in several western countries and in many languages (Catalan, French, Dutch, English, German, Italian, Portuguese and Spanish, at least). The objective is to analyse their verbal text and their visual aspects produced by a sophisticated paper engineered to question how they achieve what seems to be one of their goals, the promotion of the readers' ecoliteracy (Orr, 1992) by his involvement in the reading process. This issue seems to be one of the main trends on children's literature in western societies nowadays, transcending the traditional and almost omnipresent role of scenario that nature plays in many children's narratives.

Crafting Modern Design in Italy, from Post-War to Postmodernism

The years between 1945 and the early 1980s are the most celebrated in Italy’s design history. From the rhetoric of reconstruction to the postmodern provocations of the Memphis design collective, Italy’s architects played a vital role in shaping the country’s encounter with post-war modernity. Yet as often as this story has been told, it is incomplete. Craft was vital to the realisation of post-war Italian design, and an area of intense creativity in its own right, and yet has been marginalised and excluded in design historiography.

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How is it possible that civilization has a global understanding of the abstraction of the human form? At a subconscious level as humans we have the ability to find the form of the body in the most minimal of shapes, objects, landscape and even natural phenomena such as clouds, it is an ability inherent in human nature. This deep-rooted facility to recognise the human form at various levels of abstraction is also developed further by our life experiences, environment and total education; specifically in the fine and applied arts. For this research I have focused on the change between realistic representations of the human form to complete abstraction. I have broken it down to its most basic elements to explore at what point our visual language allows us to recognise and define a shape or object as being influenced by, or connected to, the human form. I have concentrated on extending my own visual language relating to the human form within my own practice. A series of practical research projects has been undertaken and has been supported by a new series of investigative works, drawings and written evidence of the ways in which the figure can be represented, documenting the process via the thesis and final works. As part of my research, I have investigated the way artists working with clay have abstracted the human form focusing in particular on work from the 1950s to the present day using clay, drawing and installation. I have looked at how, over this period, artists have developed their own visual signifiers of the human form within their abstract/representational creations. The aim of this research will be falls into two parts: • To investigate how far one can push the human form in clay before it moves into abstraction • To locate the vanishing point where viewers still identify the human within ceramic abstract sculpture