928 resultados para ODA Charter
Resumo:
Purpose – The purpose of this paper is to explore the role and relevance of external standards in demonstrating the value and impact of academic library services to their stakeholders. Design/methodology/approach – Two UK standards, Charter Mark and Customer Service Excellence, are evaluated via an exploratory case study, employing multiple data collection techniques. Methods and results of phases 1-2 of a three phase research project are outlined. Findings – Despite some limitations, standards may assist the manager in demonstrating the value, impact and quality of academic libraries in a recessional environment. Active engagement and partnership with customers is imperative if academic libraries are to be viewed as vital to their parent organisations and thus survive. Originality/value – This paper provides a systematic evaluation of the role of external accreditation standards in measuring academic library service value and impact.
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Studies of political dynamics between multinational enterprise (MNE) parents and subsidiaries during subsidiary role evolution have focused largely on control and resistance. This paper adopts a critical discursive approach to enable an exploration of subtle dynamics in the way that both headquarters and subsidiaries subjectively reconstruct their independent-interdependent relationships with each other during change. We draw from a real-time qualitative study of a revealing case of charter change in an important European subsidiary of an MNE attempting to build closer integration across European country operations. Our results illustrate the role of three discourses – selling, resistance and reconciliation – in the reconstruction of the subsidiary–parent relationship. From this analysis we develop a process framework that elucidates the important role of these three discourses in the reconstruction of subsidiary roles, showing how resistance is not simply subversive but an important part of integration. Our findings contribute to a better understanding of the micro-level political dynamics in subsidiary role evolution, and of how voice is exercised in MNEs. This study also provides a rare example of discourse-based analysis in an MNE context, advancing our knowledge of how discursive methods can help to advance international business research more generally.
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When comparisons in terms of industrial policy lessons to be learned have taken place, it has tended to be solely vis-a-vis the ‘development state’ East Asian experience. This paper broadens the analysis and considers lessons which African countries can learn from other so-called ‘tiger’ economies including Ireland and the East and South Asian countries. We recognise that the latter are indeed clearly significant as many African countries at the time of independence had economic structures and levels of income quite similar to East Asian countries, yet have grown at vastly different rates since then. Exploring why this has been the case can thus offer important insights into possibilities for industrial policy. Yet this comes with some health warnings over East Asian experience. We suggest that another important contribution can come by looking at the Irish example, given its emphasis on corporatism rather than simply relying on state direction in the operation of industrial policy. The Irish model is also more democratic in some senses and has protected workers’ rights during the development process in contrast to the often highly dirigisite East Asian model. Overall we suggest that some immediate actions are needed, notably with regard to the financial system in small African economies. Without such changes, a poorly functioning financial system will continue to keep investment at low levels. In relation to the small size of the African economies, the paper recommends regional integration and sufficient overseas development assistance (ODA) for infrastructural development. It is also critical to note that the various small African economies each face their own industrial and economic development challenges, and that a ‘one size fits all’ approach is not appropriate; rather the key is to tailor policies and systems to the unique opportunities and development challenges in each African country.
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In non-financial firms, higher risk taking results in lower dividend payout ratios. In banking, public guarantees may result in a positive relationship between dividend payout ratios and risk taking. I investigate the interplay between dividend payout ratios and bank risk-taking allowing for the effect of charter values and capital adequacy regulation. I find a positive relationship between bank risk-taking and dividend payout ratios. Proximity to the required capital ratio and a high charter value reduce the impact of bank risk-taking on the dividend payout ratio. My results are robust to different proxies for the dividend payout ratio and bank risk-taking. © 2014 John Wiley & Sons Ltd.
Resumo:
A versenyszférában általános szabály, hogy ha a finanszírozás súlypontja áttevődik az inputokra, akkor a versenyképesség lehanyatlik. Annak elfogadható szintjét csak az tarthatja fenn, ha az erőforrások mozgósítása és az azt biztosító finanszírozás a piacképes output minőségének és mennyiségének maximális növelését tartja szem előtt. Az outputorientáció szabálya független attól, hogy egy szektor növekszik, vagy éppen zsugorodik. Növekedés esetén oda kell adni a plusz erőforrásokat, ahol azok a legnagyobb hozamot ígérik, visszahúzódás esetén pedig ezeken a területeken kell a legkevésbé csökkenteni azokat. Nincs ez másképp a felsőoktatásban sem. Az outputfinanszírozás ebben a szektorban is törvény, még ha nem is mindig veszik figyelembe. Különösen fontos szempont ez egy olyan időszakban, amikor a szektor fejlesztése csak óhajokban él és valójában változatlan teljesítmény követelménye mellett állandóan csökkentik a rendszer finanszírozására szánt forrásokat. Megfelelő outputfinanszírozási stratégia nélkül a zsugorodás egyenlősítő, fűnyíró elvek szerint megy végbe, ami nagyon komoly minőségrombolásokhoz vezet.
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Az elmúlt évek során az egyre élesedő piaci verseny, a tulajdonosi elvárások nyomása és számos további tényező együttesen oda vezetett, hogy a pénzügyi intézmények egyre kockázatosabb tevékenységekbe kezdtek, a korábbiaknál magasabb kockázatú ügyfélkört is megcéloztak termékeikkel és szolgáltatásaikkal. Ezek a fejlemények újabb potenciális veszteségforrásokat rejtenek magukban, ezért elengedhetetlenné vált a szabályozás megreformálása, ami egyúttal védelmet is jelenthet a bankok számára saját „felelőtlen magatartásuk” következményeivel szemben. Nem túlzás azt állítani, hogy a globális válság determinálja a szabályozás irányait. Az elmúlt időszakban öt területen történtek számottevő változások a bankszabályozásban: (1) a prudenciális szabályok szigorítása; (2) új európai felügyeleti rendszer és egységes szabálykönyv kialakítása; (3) válságkezelési eljárások kidolgozása, felelős hitelezés előmozdítása; (4) a vállalati irányítás és a javadalmazási rendszer megreformálása; (5) bankadóztatás és betétbiztosítás. Jelen tanulmány az első két pontra összpontosítva vázolja fel az elmúlt időszak fejleményeit.
A számviteli szabályozások eltérésének okairól (Causes of the differences in accounting regulations)
Resumo:
A számviteli szabályozások közötti eltérések oda vezethetnek, hogy ugyanarról a gazdálkodó egység, egyazon időszakáról, akár jelentősen is eltérő, és az adott szabályozási logika alapján helyes pénzügyi kimutatások készülnek. Ezek a sokszor materiális eltérések nehezen magyarázhatók, ha figyelembe vesszük azt a tényt is, hogy a különböző pénzügyi kimutatások mögött azonos gazdasági események húzódnak meg. Az eltérések a számviteli szabályozás különbségeivel magyarázhatók. A cikk feltárja, hogy a számviteli szabályozásnak milyen szintjeit lehet megkülönböztetni, és vizsgálja, hogy milyen tényezők vezettek el oda, hogy az egyes megközelítések akár markánsan eltérő megoldásokat kínálnak egy-egy adott vagyoni elem megjelenítésére és értékelésére, illetve egy tranzakció megjelenítésére. A cikk az egyes eltéréseket indukáló tényezők rendszerezése útján megkísérel deduktív úton becslést adni a számviteli harmonizáció további lehetséges irányaira. ____ Differences among the accounting regulations may lead to material dissimilarities in the financial statements prepared for the same entity and same financial year. These material differences are sometimes hard to explain, given that they shall be based on the same transactions. The differences are explained by the differences in the regulations. The paper explains the possible levels of accounting by-laws and examines – based on the relevant literature – the factors that led to different solutions for the recognition, measurement and disclosure of the same items or transactions. By structuring these factors the article tries to give possible future advances in the harmonization of such systems using a deductive approach.
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The purpose of this study was to determine if an experimental context-based delivery format for mathematics would be more effective than a traditional model for increasing the performance in mathematics of at-risk students in a public high school of choice, as evidenced by significant gains in achievement on the standards-based Mathematics subtest of the FCAT and final academic grades in Algebra I. The guiding rationale for this approach is captured in the Secretary's Commission on Achieving Necessary Skills (SCANS) report of 1992 that resulted in school-to-work initiatives (United States Department of Labor). Also, the charge for educational reform has been codified at the state level as Educational Accountability Act of 1971 (Florida Statutes, 1995) and at the national level as embodied in the No Child Left Behind Act of 2001. A particular focus of educational reform is low performing, at-risk students. ^ This dissertation explored the effects of a context-based curricular reform designed to enhance the content of Algebra I content utilizing a research design consisting of two delivery models: a traditional content-based course; and, a thematically structured, content-based course. In this case, the thematic element was business education as there are many advocates in career education who assert that this format engages students who are often otherwise disinterested in mathematics in a relevant, SCANS skills setting. The subjects in each supplementary course were ninth grade students who were both low performers in eighth grade mathematics and who had not passed the eighth grade administration of the standards-based FCAT Mathematics subtest. The sample size was limited to two groups of 25 students and two teachers. The site for this study was a public charter school. Student-generated performance data were analyzed using descriptive statistics. ^ Results indicated that contrary to the beliefs held by many, contextual presentation of content did not cause significant gains in either academic performance or test performance for those in the experimental treatment group. Further, results indicated that there was no meaningful difference in performance between the two groups. ^
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County jurisdictions in America are increasingly exercising self-government in the provision of public community services through the context of second order federalism. In states exercising this form of contemporary governance, county governments with "reformed" policy-making structures and professional management practices, have begun to rival or surpass municipalities in the delivery of local services with regional implications such as environmental protection (Benton 2002, 2003; Marando and Reeves, 1993). ^ The voter referendum, a form of direct democracy, is an important component of county land preservation and environmental protection governmental policies. The recent growth and success of land preservation voter referendums nationwide reflects an increase in citizen participation in government and their desire to protect vacant land and its natural environment from threats of over-development, urbanization and sprawl, loss of open space and farmland, deterioration of ecosystems, and inadequate park and recreational amenities. ^ The study's design employs a sequential, mixed method. First, a quantitative approach employs the Heckman two-step model. It is fitted with variables for the non-random sample of 227 voter referendum counties and all non-voter referendum counties in the U.S. from 1988 to 2009. Second, the qualitative data collected from the in-depth investigation of three South Florida county case studies with twelve public administrator interviews is transformed for integration with the quantitative findings. The purpose of the qualitative method is to complement, explain and enrich the statistical analysis of county demographic, socio-economic, terrain, regional, governance and government, political preference, environmentalism, and referendum-specific factors. ^ The research finds that government factors are significant in terms of the success of land preservation voter referendums; more specifically, the presence of self-government authority (home rule charter), a reformed structure (county administrator/manager or elected executive), and environmental interest groups. In addition, this study concludes that successful counties are often located coastal, exhibit population and housing growth, and have older and more educated citizens who vote democratic in presidential elections. The analysis of case study documents and public administrator interviews finds that pragmatic considerations of timing, local politics and networking of regional stakeholders are also important features of success. Further research is suggested utilizing additional public participation, local government and public administration factors.^
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The dissertation documented the degree of Turkey's involvement in the promotion of democracy in the Arab Middle East (ME). Initially, I investigated why and under what conditions Turkey promotes democracy in the ME, and then I explained strategies through which Turkey promotes democracy in the region. I applied the neo-classical realist theoretical framework and a mixed methodology in the research, and I provided evidence from two sources: face-to-face interviews with the Turkish and foreign officials and common citizens, and the statistical data from institutions, such as the OECD, Turkish Statistical Institute, and World Bank.^ My research indicates that Turkey promotes democracy through seven channels. These channels are official development assistance (ODA), mentoring, demonstrative effect, normative pressure, conditionality, military power, enlargement, and civil society organizations. Turkey promotes democracy in the ME for three substantial reasons: first, to advance its security and economic interests; second, to improve the political, social, and economic conditions of people living in the region; and third, to create long-term regional stability, crucial for cooperation in economic and security realms.^ I attempted to engage in debates with two distinct, but interrelated fields of comparative politics and international relations. My most important contribution to the field is that I documented Turkey's case of democracy promotion regarding the degree of Turkey's involvement in this endeavor, its strategies, specificities, and effectiveness in the region. I also contribute to the field as I explained the difference between democracy promotion policies of a regional power, such as Turkey, and global powers, such as the US. I further engaged in discussions that illuminate some aspects of the interplay between the identity and strategic interests in states' foreign policy decisions.^
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Public school choice education policy attempts to create an education marketplace. Although school choice research has focused on the parent role in the school choice process, little is known about parents served by low-performing schools. Following market theory, students attending low-performing schools should be the primary students attempting to use school choice policy to access high performing schools rather than moving to a better school. However, students remain in these low-performing schools. This study took place in Miami-Dade County, which offers a wide variety of school choice options through charter schools, magnet schools, and open-choice schools. ^ This dissertation utilized a mixed-methods design to examine the decision-making process and school choice options utilized by the parents of students served by low-performing elementary schools in Miami-Dade County. Twenty-two semi-structured interviews were conducted with the parents of students served by low-performing schools. Binary logistic regression models were fitted to the data to compare the demographic characteristics, academic achievement and distance from alternative schooling options between transfers and non-transfers. Multinomial logistic regression models were fitted to the data to evaluate how demographic characteristics, distance to transfer school, and transfer school grade influenced the type of school a transfer student chose. A geographic analysis was conducted to determine how many miles students lived from alternative schooling options and the miles transfer students lived away from their transfer school. ^ The findings of the interview data illustrated that parents’ perceived needs are not being adequately addressed by state policy and county programs. The statistical analysis found that students from higher socioeconomic social groups were not more likely to transfer than students from lower socioeconomic social groups. Additionally, students who did transfer were not likely to end up at a high achieving school. The findings of the binary logistic regression demonstrated that transfer students were significantly more likely to live near alternative school options.^
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In marmosets, it was observed that the synchrony among circadian activity profiles of animals that cohabite in family groups is stronger than those of the same sex and age of different families. Inside the group, it is stronger between the younger ones than between them and their parents. However, the mechanisms involved in the social synchrony are unknown. With the aim to investigate the synchronization mechanisms involved in the synchrony between the circadian activity profiles during cohabitation in pairs of marmosets, the motor activity was continuously registered by the use of actmeters on three dyads. The pairs were maintained in two different conditions of illumination: light-dark cycle LD 12:12 (LD cohabitation I – 21 days), and thereafter in LL (~350 lux). Under LL, the pairs were submitted to four experimental situations: 1. Cohabitation (LLJ I – 24 days), 2. Removal of one member of the pair to another room with similar conditions (LLS I – 20 days), 3. Reintroduction of the separated member in the cage of the first situation (LLJ II – 30 days) and 4. Removal of a member from each pair to another experimental room (LLS II – 7 days), to evaluate the mechanisms of synchronization. Ultimately, the members of each pair were reintroduced in the cage and were kept in LD cycle 12:12 (LDJ II – 11 days). The rhythms of pairs free-ran in LL, with identical periods between the members of each pair during the two stages of cohabitation. In the stages in which the animals were separated, only the rhythms of two females free-ran in the first stage and of three animals in the second one. In those conditions, the rhythms of animals of each pair showed different endogenous periods. Besides, during cohabitation in LD and LL, the members of each pair showed a stable phase relationship in the beginning of the active phase, while in the stages in which the animals were separated it was noticed a breaking in the stability in the phase relationships between the circadian activity profiles, with an increase in the difference in the phase angles between them. During cohabitation, at the transition between LD and LL, all animals showed free-running rhythms anticipating progressively the beginning and the end of the active phase in a phase similar to the previous condition, showing signs of entrainment to the previous LD. While in the posterior stages this was observed in only three animals between: LLT I and LLS I, and LLT II and LLS II, evidencing signs of entrainment to social cues between the members of each pair. On the other hand, one animal delayed progressively between LLT I and LLS I, three animals delayed between LLS I and LLT II, and three animals between LLT II and LLS II, perhaps by entrainment to the animals maintained outdoors in the colony. Similar process was observed in four animals between LLS II and LDT II, indicating entrainment to LD. In the transition between LLS I and LLT II, signs of masking was observed in the rhythm of a female in response to the male and in another pair in the rhythm of the male in regard to that of the female. The general and maximum correlations in the circadian activity profiles were stronger during cohabitation in LD and LL than in the absence of social contact in LL, evidencing the social effect. The cohabiting pairs had higher values of the maximum correlation in LD and LL than when the profiles were correlated to animals of different cages, with same or different sexes. Similar results were observed in the general correlation. Therefore, it is suggested that cohabitation induces a strong synchrony between circadian activity profiles in marmosets, which involves entrainment and masking. Nevertheless, additional studies are necessary to evaluate the effect of social cues on the synchronization of the circadian rhythm in pairs of marmosets in the absence of external social cues in order to confirm this hypothesis.