BACKGROUND Financial management and accounting reform in the public sectors was started in 2000. Moving from cash-based to accrual-based is considered as the key component of these reforms and adjustments in the public sector. Performing this reform in the health system is a part of a bigger reform under the new public management. OBJECTIVES The current study aimed to analyze the movement fro...

■ Abstract Sociologists have turned to collective identity to fill gaps in resource mobilization and political process accounts of the emergence, trajectories, and impacts of social movements. Collective identity has been treated as an alternative to structurally given interests in accounting for the claims on behalf of which people mobilize, an alternative to selective incentives in understand...

The post-communist countries of Eastern Europe and the former Soviet Union introduced, at least initially, political and economic reforms simultaneously. This paper explores the consequences of simultaneous implementation of economic and political liberalisation for economic growth. It is found that democracy indeed had a negative marginal effect on growth during early phases of transition (199...

The framework of a general equilibrium heterogeneous agent model is used to study the optimal design of an unemployment insurance (UI) scheme and preferences for unemployment policy reforms. In a first step, the optimal defined benefit and defined replacement ratio UI systems are obtained in simulations. Then, the question whether switching to such an optimal system from the status quo would be...

This paper analyzes how major external shocks and policy reforms affect Bolivia’s ability to achieve pro-poor growth. Employing a recursive-dynamic CGE model, it considers three different scenarios: an optimistic baseline scenario that roughly extrapolates the situation prevailing before the onset of the recent economic crisis; a more realistic scenario that accounts for two important negative ...

This article begins by accounting the development of Second language theories .It describes major ESL theories ever since the 18th century to those currently adopted in ESL field. Then it proceeds to demonstrate their influences on EFL teaching in China, like nowadays an increasing awareness of non-cognitive factors in teaching foreign languages, reforms in some traditional teaching methodologi...

In Germany, financial pressure and a lack of efficiency have caused the need for several reform processes in the local governments of German municipalities. These local governments are facing a growing contradiction between decreasing levels of financial support and increasing responsibilities. In order to address this tension, municipalities are starting to change their accounting systems by i...

This special issue of FAM is about how New Public Management (NPM) ideas will develop in the future. The articles included in this special issue were selected from papers presented at the fifth NPM Seminar at Vrije University Amsterdam, 14 September 2005. The 2005 NPM seminar’s objective was to discuss recent experiences with NPM reforms and to look ahead to the possible future of New Public Ma...