Assembling international development: Accountability and the disarticulation of a social movement
مونتاژ توسعه بین المللی: پاسخگویی و از هم گسیختگی یک جنبش اجتماعی-2017
This paper examines how international development funding and accountability requirements are implicated in the so-called disarticulation of a social movement. Based on field studies in Guatemala and El Salvador, we show and explain the way accountability requirements, which encompass management and accounting, legal, and financial technologies, constitute the field of international development through the regulation of heterogeneous social movement organizations. We highlight how account ability enables a form of governance that makes possible the emergence of entities (with specific at tributes), while restricting others. Our analysis has implications for governmentality studies that have examined the interrelation of assemblages by analyzing how these interrelations are operationalized at the field level through the Deleuze-and-Guattari-inspired processes of territorialization, coding, and overcoding.
Keywords: Accountability | Social movements | International development | Non-governmental organizations (NGOs) | Governmentality | Assemblages
Avances en la cantidad de la información financiera del sector público en México a raíz de la LGCG
پیشرفت در میزان اطلاعات مالی بخش عمومی در مکزیک به عنوان نتیجه LGCG-2017
We evaluate the quantity, quality and harmonization of the financial information published by the states, the Federal District and the federal government during the period 2008 to 2012, following the approval of the General Law on Government Accounting (LGCG). First, the requirements identified by the CONAC and subsequently the International Accounting Standards Public Sector 1 (IPSAS) are used to assess the publication of the financial statements. Second, we presente the rate of compliance with the publication of accounts pointing IPSAS 1, 2 and 17. Finally, the harmonization of financial statements is studied by the Herfindahl-Hirschman index to determine whether the financial statements are comparable between them. The results indicate that the public sector has increased the quantity, quality and harmonization of the financial information published.
Keywords: International Public Sector Accounting Standards (IPSAS) | Public sector accounting | Accountability | Mexico
Progress in the quantity of financial information in the public sector in Mexico following the LGCG
پیشرفت در میزان اطلاعات مالی در بخش عمومی در مکزیک پس از LGCG-2017
This work evaluates the amount, quality, and harmonization of the financial information published by Mexico City, the states, and the Federal Government during the period of 2008–2012, following the approval of the General Law of Government Accounting (LGCG). Firstly, the requirements indicated by the CONAC and subsequently by the International Public Sector Accounting Standards (IPSAS) are used to evaluate the publication of financial statements. Secondly, the compliance of the publication of the accounts indicated by IPSAS 1, 2 and 17 is reported. Finally, the harmonization of the financial statements is studied through the Herfindahl-Hirschman Index (HHI) to determine if the financial statements are comparable with one another. The results indicate that the public sector has increased the amount, quality, and harmonization of the financial information published during the study period.
Keywords: International Public Sector Accounting Standards (IPSAS) | Public Sector Accounting | State government expenditure | Accountability | Mexico
A unit-level perspective on the long-term sustainability of a nursing best practice guidelines program: An embedded multiple case study
دیدگاه سطح واحد در پایداری طولانی مدت بهترین برنامه دستورالعمل های تجربی سالمندان : یک مطالعه موردی چند جاسازی شده-2016
Background: Best practice guidelines are a tool for narrowing research-to-practice gaps and improving care outcomes. There is some empirical understanding of guideline implementation in nursing settings, yet there has been almost no consideration of the longer-term sustainability of guideline-based practice improvements. Many healthcare innovations are not sustained, underscoring the need for knowledge about how to promote their survival. Purpose: To understand how a nursing best practice guidelines program was sustained on acute healthcare center nursing units. Methods: We undertook a qualitative descriptive case study of an organization-wide nursing best practice guidelines program with four embedded nursing unit subcases. The setting was a large, tertiary/quaternary urban health center in Canada. The nursing department initiated a program to enhance patient safety through the implementation of three guidelines: falls prevention, pressure ulcer prevention, and pain management. We selected four inpatient unit subcases that had differing levels of program sustainability at an average of almost seven years post initial program implementation. Data sources included 39 key informant interviews with nursing leaders/administrators and frontline nurses; site visits; and program-related documents. Data collection and content analysis were guided by a framework for the sustainability of healthcare innovations. Results: Program sustainability was characterized by three elements: benefits, routinization, and development. Seven key factors most accounted for the differences in the level of program sustainability between subcases. These factors were: perceptions of advantages, collaboration, accountability, staffing, linked levels of leadership, attributes of formal unit leadership, and leaders’ use of sustainability activities. Some prominent relationships between characteristics and factors explained long-term program sustainability. Of primary importance was the extent to which unit leaders used sustainability-oriented activities in both regular and responsive ways to attend to the relationships between sustainability characteristics and factors. Conclusions: Continued efforts are required to ensure long-term program sustainability on nursing units. Persistent and adaptive orchestration of sustainability-oriented activities by formal unit leadership teams is necessary for maintaining best practice guidelines over the long term. Leaders should consider a broad conceptualization of sustainability, beyond guideline-based benefits and routinization, because the development of unit capacity in response to changing circumstances appears essential.
Keywords: Case studies | Change management | Diffusion of innovation | Leadership | Nursing | Practice guidelines | Program implementation | Routinization | Sustainability | Quality improvement
Between a rock and a hard place: The need for and challenges to implementation of Rights Based Fisheries Management in small-scale fisheries of southern Lake Malawi
بین یک سنگ و یک محل سخت: نیاز به و چالش برای اجرای حقوق شیلات مبتنی بر مدیریت در شیلات در مقیاس کوچک در جنوب دریاچه مالاوی-2016
Article history:Received 16 January 2015Received in revised form 4 August 2015 Accepted 5 August 2015Keywords: Fishery decline Excess effort Effort reduction Output limitsRights based management Southern Lake MalawiThere has been a decline in commercially valuable ﬁsh species, especially the Chambo (Oreochromis spp.), in southern Lake Malawi. Although there might be lack of reliable and scientiﬁcally backed evidence, most experts and experienced ﬁshers concur that productivity of most ﬁsh stocks in the area is much below par compared to their productivity about two to three decades ago. This leads to the hypotheses that the ﬁsh stocks are generally over-exploited. This trend will continue or their productivity will remain at these depressed levels unless appropriate measures are taken. This article argues that Rights Based Management (RBM) could hold the best hope for moving towards sustainable ﬁsheries management in the southern Lake Malawi (Southeast and Southwest Arms) area while recognizing the need for a broad human rights approach for ﬁshing communities. Even then, the implementation of the RBM approach will not be easy given the historical developmental open access management approach and general unor- ganized characteristics of the small-scale ﬁsheries sector. Of note is that co-management was introduced in area in the early millennium as part of attempts to strengthen user ﬁshing rights, local accountability and stewardship—with mixed results.© 2015 Elsevier B.V. All rights reserved.
Fishery decline | Excess effor | Effort reduction | Output limits | Rights based managemen | Southern Lake Malawi
Reputational risks and participation in flood risk management and the public debate about the 2013 flood in Germany
خطرات حیثیتی و مشارکت در مدیریت خطر سیل و بحث های عمومی در باره سیل سال 2013 در آلمان-2016
Stakeholder participation is seen to be integral for the improvement of ﬂood risk management. In many cases, however, participation in ﬂood risk management practice has also become a space of conﬂict and debate. In order to better understand these conﬂicts, this paper focuses on the interplay between the practices of participation which seek to improve the management of ﬁrst order risks such as ﬂoods and second order reputational risks which arise as a consequence of arguments about participation in political and publicised discourses.Our analysis draws on empirical data related to the experience of the 2013 ﬂood, which affected large parts of eastern and south-western Germany. The empirical data was gathered in Saxony and includes interviews conducted with citizens and experts involved in participatory processes in ﬂood risk management as well as analysis of newspaper articles published during and directly after the 2013 ﬂood.The analysis found that practices of participation in ﬂood risk management are highly politicised in Saxony and Germany in general. The basic argument that surfaced in the aftermath of the 2013 ﬂood was that because some groups were very powerful and active in pursuing their individual interests during participatory processes, the planning and construction of technical measures took too long to provide some communities with protection against the ﬂood and hence increased their overall susceptibility. As a consequence of this public blaming of participation for the damages that occurred in 2013, the very structure of participatory processes as well as the right of actors to participate in ﬂood risk management were questioned. The paper concludes that the interplay of institutionalised practices of participation and public and media-related discourses about participation stand in close connection in Saxony. The institutional setting only allows for very limited participation in decision-making processes and, at the same time, provides the possibility for responsible administrations to delegate responsibility and blame to those stakeholders participating in risk management in case ‘‘something goes wrong’’.© 2015 Elsevier Ltd. All rights reserved.
Keywords: Risk governance | Conflict | Media analysis | Blame | Accountability | Stakeholder
EMergy accounting for the Three Gorges Dam project: three scenarios for the estimation of non-renewable sediment cost
حسابداری EMergy برای پروژه سه دره سد: سه سناریو برای برآورد هزینه رسوب غیر قابل تجدید-2016
Dam construction conﬂicts are typically multidimensional, complex, and dynamic. Until recently, the environmental impact assessment of large dam projects was not fully acknowledged due to the uncer- tainty of the issue and the current knowledge on the accountability of ecological services. The mea- surement on the sustainability of the production system with a holistic view are thus of great relevance for the decision makers to implement the sustainable energy policy. In this paper, an integrated EMergy accounting was presented for assessing how the Three Gorges Dam project has performed based on the sustainability criteria. We quantiﬁed each EMergy ﬂow component of energy, material and purchased input with available data in an assumed 100-year lifetime run. Special attention is focused on three simpliﬁed scenarios for estimating the EMergy cost of sediment. Our results showed that when the EMergy cost of sediment was counted, the Environmental Sustainability Index decreased dramatically with the increasing of the nonrenewable input. The results serve as a reminder of the necessity to apply different transformities for sediment EMergy cost in any hydro project, depending on the unique ecological service of sediment in the local river system. However, due to the high intensity of local renewable EMergy ﬂow, the Environmental Loading Ratios and the Investment Ratios of the Three Gorges Dam system were relatively low. In spite the ﬂuctation, the Environmental Sustainability Index remained higher than that of China in 1996, no matter the sediment EMergy cost was included or not.© 2015 The Author. Published by Elsevier Ltd. This is an open access article under the CC BY-NC-NDlicense (http://creativecommons.org/licenses/by-nc-nd/4.0/).
Keywords: EMergy accounting | Sediment | Environmental sustainability index | Three Gorges Project
بهبود جوابگویی کارکنان و عملکرد شرکت از طریق شیوه های حسابداری مدیریت
سال انتشار: 2016 - تعداد صفحات فایل pdf انگلیسی: 7 - تعداد صفحات فایل doc فارسی: 13
تکامل در محیط کسب و کار نقش کلیدی در رشدجهانی بنگاههای کوچک و متوسط (SME) ایفا می کند. افزایش میزان تغییرات در رقابت کسب و کارها، کارهای روزمره، استراتژی و تکنولوژی جدید، محرکی برای تغییر و تحول در بهره وری کارکنان و محیط کسب و کار آتی می باشند که تاثیرات معناداری بر سازمانها اعمال می نمایند. بسیاری از سازمان ها خواستار کارآفرینان فعال با تیم پویا برای اداره کسب و کارها به سمت اثربخشی بیشتر در هزینه هستند که این امر منجر به افزایش کارایی عملکرد شرکت می گردد. پژوهش در زمینه حسابداری مدیریت، نقش مهم شیوه های حسابداری مدیریت (MAP) در SME را تشخیص می دهد. این مطالعه، رابطه بین معیارهای مشارکت در بودجه بندی، تعهد و عملکرد را از طریق ابزارها و تکنیک های MAP در عملکرد شرکت مورد بررسی قرار می دهد. از شیوه مطالعه موردی با تکیه زیاد بر مصاحبه نیمه ساختاریافته استفاده گردید که در مطالعه موردی با 16 منبع خبری که تصمیم گیرندگان کلیدی و ماموران سطوح مختلف مدیریت هستند، مصاحبه گردید. برای بهبود مطلوبیت یافته های مورد بحث، سایر منابع مدارک جستجو گردید. یافته های بدست آمده نشان داد سودمندی MAP در شرکت، جوابگویی کارکنان و عملکرد شرکت را بهبود بخشید. آن همچنین نشان داد مشارکت در بودجه بندی و تعهد در قبال جوابگویی کارکنان در هنگام استفاده از MAP، فعالیتهایی در جهت بهبود انجام می دهند. این مسئله به سمت کمک به دیگران در نیل به نتایج مطلوب کسب و کار با تعیین موقعیت استراتژیکی در MAP در تصمیم گیریهای آگاهانه در اقدامات کسب و کارشان جهت می یابد. به علاوه، مشارکت در بودجه بندی و تعهد، متغیرهای پیش بینی کننده عملکرد و جوابگویی مدیریت در قبال سودمندی ادراک شده MAP نتایج عملکرد شرکت می باشند.
واژگان کلیدی: جوابگویی | شیوه های حسابداری مدیریت | عملکرد شرکت | بنگاههای کوچک و متوسط | مطالعه موردی
|مقاله ترجمه شده|
Smart monitoring of the criminal justice system
نظارت هوشمند سیستم عدالت کیفری-2016
To gain insight into the success and possible bottlenecks in the criminal justice domain, good and trustworthy management information is required. This paper presents a case study of a data space system that facilitates the monitoring of data ﬂows within as well as between organizations involved in the Dutch criminal justice sys- tem. To build such a system several challenges are faced. Data from heterogeneous sources are extracted and re- lated by means of domain knowledge. A proper system architecture is developed based on the concept of data spaces. Our data space system consists of three layers: a data space, a space manager, and an interface layer. The data space layer consists of a set of heterogeneous databases. The space manager layer – implemented as a variable database and a relationship module – consists of domain knowledge. The relationship module decides which databases in the data space layer are required to answer a query. The interface layer consists of a user friendly web interface, which facilitates policy makers to interpret data ﬂows within the justice domain. The eval- uation of our system shows that it has an added value in improving policy monitoring and accountability by clar- ifying goals and providing insightful indicators.© 2015 Elsevier Inc. All rights reserved.
Keywords: Data space system | Heterogeneous data | Knowledge exploitation | Chain management
Disclosing or obscuring? The politics of transparency in global climate governance
افشاگری یا پنهان کاری؟ سیاست شفافیت در حکومت جهانی آب و هوا-2016
Transparency is increasingly evoked within public and private climate governance arrangements as a key means to enhance accountability and improve environmental outcomes. We review assumed links between transparency, accountability and environmental sustainability here, by identifying four rationales underpinning uptake of transparency in governance. We label these democratization, technocratization, marketization and privatization, and assess how they shape the scope and practices of climate disclosure, and to what effect. We find that all four are discernible in climate governance, yet the technocratic and privatization rationales tend to overtake the originally intended (more inclusive, and more public-good oriented) democratization and marketization rationales for transparency, particularly during institutionalization of disclosure systems. This reduces transparency’s potential to enhance accountability or trigger more environmentally sustainable outcomes.