New technologies are critical to enhancing agricultural productivity and reducing poverty in many developing countries. While public-sector investment in research has historically driven technological change in agriculture, recent trends suggest that the public sector’s role may not be as significant in the future. There is much optimism about the private sector’s capacity to deliver new techno...

This paper investigates the determinants of public pension plan risk-taking behavior using the percentage of total plan assets invested in the equity markets and the pension asset beta as measures of investment risk. We find that government accounting standards strongly affect public fund investment risk, as higher return assumptions (used to discount pension liabilities) are associated with hi...

since the evolution of public administration as an academic and scientific discipline, different competitive approaches have come forward in this area. public administration as a profession, a scientific field and a political process; or, public administration as an area totally distinguished from business management; and legal, political and administrative approaches towards public administrat...

introduction Public-sector organizations are one of the top spenders in information technology (IBM, 2006). According to an IDC report, global public-sector IT spending will exceed $138 billion in 2006, representing 12.2% of overall IT spending (IBM). In the United States, public-sector IT spending is likely to grow to $92 billion in 2010 from $71 billion in 2005 (Pulliam, 2005). Despite the hu...

This paper reassesses the burden of the current U.S. international tax regime and reconsiders well-known welfare benchmarks used to guide international tax reform. Reinventing corporate tax policy requires that international considerations be placed front and center in the debate on how to tax corporate income. A simple framework for assessing current rules suggests a U.S. tax burden on foreign...

Along with the reform of Chinese Government public finance, higher education belongs to the public product, gradually changes from “fund investment management” to the “expenditure performance management”. The evaluation of expenditure performance system becomes the key point of higher education investment mechanism reform. This article studies the level, mechanism, target, and method of higher ...