This article aims to analyze the way in which social housing is addressed in the context of large urban interventions implemented through the planning instrument called consorted urban operation. The ...methodological strategy adopted consists of the in-depth study of two emblematic cases of such experiences: the Consorted Urban Operation Agua Espraiada in Sao Paulo and the Porto Maravilha Project in Rio de Janeiro. It seeks to demonstrate the existence of a gap between the commitments formally assumed by the public sector in legislations and discourses in the sense of promoting the right to housing and the practices effectively adopted in the context of these urban projects, marked by the contrast between massive removals and housing provision actions of small scale. The research carried out involved the identification and systematization of the housing-related provisions in the specific legislation of these projects, the analysis of housing-related speeches delivered by representatives of the public sector directly involved in their implementation, the analysis of the dynamics of the removal processes and the identification of the concrete measures of housing provision in progress in these projects. Keywords: right to housing, consorted urban operation, social housing, removals, urban conflicts. Este artigo tem como objetivo analisar o tratamento conferido a questao da habitacional de interesse social no ambito de intervencoes urbanisticas de grande porte implementadas por meio do instrumento da operacao urbana consorciada. A estrategia metodologica adotada consiste no estudo em profundidade de dois casos emblematicos de experiencias desse tipo: a Operacao Urbana Consorciada Agua Espraiada, em Sao Paulo, e o Projeto Porto Maravilha, no Rio de Janeiro. Busca-se demonstrar a existencia de uma dissociacao entre os compromissos formalmente assumidos pelo poder publico em legislacoes e discursos no sentido da promocao do direito a moradia e as praticas efetivamente adotadas no ambito desses projetos urbanos, marcadas pelo contraste entre remocoes de grande magnitude e acoes de provisao habitacional de carater incipiente. A pesquisa realizada envolveu a identificacao e sistematizacao dos dispositivos referentes a moradia na legislacao especifica desses projetos, a analise de discursos sobre a questao habitacional proferidos por representantes do poder publico diretamente envolvidos em sua implementacao, a analise da dinamica dos processos de remocao e a identificacao das medidas concretas de provisao habitacional em curso nesses projetos. Palavras-chave: direito a moradia, operacao urbana consorciada, habitacao de interesse social, remocoes, conflitos urbanos
A belső ellenőr manapság nem csak bizonyosságot adó tevékenységet végez, hanem tanácsadói szolgáltatásokat is nyújt. A belső ellenőrzés tanácsadói tevékenysége a szervezet vezetője részére nyújtott, ...hozzáadott értéket eredményező szolgáltatás. A tanulmány készítését az vezérelte, hogy ennek jelentőségét és gyakorlati megvalósulását vizsgáljuk költségvetési szerveknél, önkormányzatoknál, köztulajdonban álló gazdasági társaságoknál. A vizsgálat során a szakirodalom és jogszabályok feldolgozása mellett primer kutatásra került sor. Megállapítható, hogy a döntéshozókat támogató tanácsadó szerep megerősödött, nagyobb hangsúlyt kap a belső ellenőrzés területén a közszférában is. Ugyanakkor úgy találtuk, hogy a függetlenség megőrzése, a szabályszerűség és a hatékonyság erősítése érdekében lehet még mit tenni, például a téma továbbképzéseken történő erősebb megjelenésével vagy bővebb ajánlásokkal.
In the last decade, the European Union (EU) has reformed its accounting system, issuing its own conceptual framework and 18 accounting standards that draw upon the International Public Sector ...Accounting Standards (IPSAS) issued by the IPSAS Board. The aim of this article is to analyse this renewed EU accounting system that frames and shapes financial accounting and reporting of the European Communities (EC), in order to assess its capacity to “truly and fairly” represent EC economic activity as a non-business entity.
The EU accounting rules are analysed from a theoretical perspective that disentangles three different accrual-based accounting representations focusing respectively on wealth (static accounting), cash flow and economic flow (dynamic accounting). Our analysis retains a modified dynamic accounting representation that fits the specific economy of public administration. This modified dynamic accounting representation is then applied to assess the representational quality of the EU accounting system. This legal-economic, normative analysis of consistency with our theoretical model is complemented and somehow corroborated by documental analysis, financial analysis and few semi-structured interviews with EU officials.
Generally speaking, our analysis shows that the EU accounting system provides a consistent representation of the EC economic and financial activities, although the reference to the IPSAS has somewhat involved the application of a balance sheet accounting approach that is inconsistent with this representation. In particular, the new EU accounting system has improved on some objectives of financial accounting and reporting, such as: the economic function of redistribution related to the economic solidarity between its constituencies (Member States); the prevention of frauds concerned with transfers and financial operations; the accomplishment of intergenerational and transnational equity, through the recovery of incurred expenditures by constituencies (Member States and, indirectly, taxpayers) located in different places at different times.
These findings seem relevant not only to assess the quality of accounting representation provided by the EU accounting system but also in the view of its possible influence on the European Public Sector Accounting Standards – making process launched since 2013. This process is expected to reframe and reshape EU Member States’ accounting systems in the near future.
This article gives a short review of recent research on public sector audit, and then introduces six articles in a special issue on public sector audit in contemporary society. Many countries have ...developed their audit institutions and expanded the audit activities in particular since the 1980s. New public management and the theory of the ‘audit society’ explain much of this development well, also in some international organizations, but some countries have also experienced a contraction in the audit activities in the public sector. Moreover, literature on public sector audit outside the Anglo‐American and North European contexts, and especially from Africa, Asia and Latin‐America, is limited. There are big variations in how audit institutions are organized, in what they produce, in their relations to stakeholders and media, and in their impacts on organizations and society. Overall, auditors are little active in the fight against corruption, and the Napoleonic court system for organizing supreme audit institutions seems to be little effective. The audit institutions in the Anglo‐American and Nordic accountability regimes seem to be relatively effective, but the recent research show that auditors' independence and relevance are persistent challenging issues in public sector audit.
This article explores the emergence of waste valorization innovations to investigate how they interact with incumbent waste management systems and what roles markets play in the process. We build ...upon innovation ecosystems as an analytical framework and investigate empirically three cases distributed across the waste hierarchy pyramid: (i) upcycling of discarded fishing gear; (ii) reusing constructions and recovering demolition waste; and (iii) establishing a biomass‐based district heating facility. Our cases indicate that waste valorization initiatives are deeply entangled in incumbent waste management systems and that markets alone appear to be insufficient to drive innovations in waste valorization. Our analysis also points to a relationship between the position of waste innovation in the waste hierarchy and the presence and effectiveness of markets. Markets function better when resources already have some economic value, which is what waste valorization processes seek to obtain. When the environmental value is higher than the economic value, other mechanisms are needed to enable innovations, markets, and sustainability transitions. Support from the public sector in various capacities, from international regulation to demand shaping, seems to be essential for circular economy transitions. Understanding issues such as how waste innovations reach the market and how markets for waste resources function is imperative for circular economy transitions.
This descriptive study examines the extent to which the federal government has achieved social equity in its workforce. In particular, the author addresses the degree to which white women and people ...of color have been successful in reaching the upper, higher-paying levels of nonpostal federal government jobs. The study shows that, with few exceptions, these groups, despite continued calls for greater equity, remain in lower-level, lower-paying, less prestigious jobs.
Due to a variety of reasons, people see themselves differently from how they see others. This basic asymmetry has broad consequences. It leads people to judge themselves and their own behavior ...differently from how they judge others and others' behavior. This research, first, studies the perceptions and attitudes of Greek Public Sector employees towards the introduction of Performance-Related Pay (PRP) systems trying to reveal whether there is a divergence between individual attitudes and guesses on peers' attitudes. Secondly, it is investigated whether divergence between own self-reported and peer norm guesses could mediate the acceptance of the aforementioned implementation once job status has been controlled for. This study uses a unique questionnaire of 520 observations which was designed to address the questions outlined in the preceding lines. Our econometric results indicate that workers have heterogeneous attitudes and hold heterogeneous beliefs on others' expectations regarding a successful implementation of PRP. Specifically, individual perceptions are less skeptical towards PRP than are beliefs on others' attitudes. Additionally, we found that managers are significantly more optimistic than lower rank employees regarding the expected success of PRP systems in their jobs. However, they both expect their peers to be more negative than they themselves are.
This paper studies how organizational leaders' early private‐sector leadership experiences impact adopting a contested organizational practice, temporary employment, in public organizations. We ...employed unique organization/year‐level register panel data on the executive careers of the directors of Dutch public organizations and the prevalence of temporary employment in organizations they lead. Fixed‐effect regression analyses of 29,031 organization/year observations between 2006 and 2019 show greater use of temporary employment in public organizations when directors have early private‐sector executive experience. We found a similar impact of leaders' imprinted experiences in “fully” public and “hybrid” organizations that combine public and private sector elements. We discuss implications and suggestions for future studies on organizational leaders' role in contested practice adoption in the public sector.
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