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Designing Zero-based Budgeting for Public Organizations 公共组织的零基础预算设计
Pub Date : 2019-06-11 DOI: 10.21511/PPM.17(2).2019.25
M. Ibrahim
Several systems of budgeting have been introduced into practice over the last fifty years. While more popular budgeting systems such as incrementalism and Planning Programming Budgeting Systems (PPBS) have seen continued popularity and resilience as budgeting systems, zero-based budgeting (ZBB) has experienced a resurgence in popularity, as governments and public organizations alike seek to control wasteful spending within their departments. The aim of this article is to provide users with a step-by-step guide to designing zero-based budgeting for public organizations. This article begins by describing the foundations of zero-based budgeting, as well as providing a brief comparative exploration of ZBB alongside other contemporary budgeting systems. To gain a deeper understanding of zero-base budgeting and the potential, as well as the drawbacks that this type of budgeting system holds, this paper examines the actual experience of several organizations that have implemented the zero-based budgeting method. This is accomplished by conducting a critical review of all the research and case studies that have been conducted on this topic. It is the hope of the author that both public sector and non-profit organizations will benefit from the findings of this paper when considering the implementation of their own zero-based budgeting, resulting in better planning and performance evaluation.
在过去的五十年里,已经实行了几种预算制度。虽然更流行的预算系统,如渐进主义和规划规划预算系统(PPBS)已经看到了持续的普及和弹性作为预算系统,零基预算(ZBB)经历了流行的复苏,因为政府和公共组织都试图控制其部门内的浪费支出。本文的目的是为用户提供为公共组织设计零基础预算的逐步指南。本文首先描述了零基础预算的基础,并提供了ZBB与其他当代预算系统的简要比较探索。为了更深入地了解零基预算及其潜力,以及这种预算系统所具有的缺点,本文考察了几个实施零基预算方法的组织的实际经验。这是通过对所有关于这一主题的研究和案例研究进行批判性审查来完成的。作者希望公共部门和非营利组织在考虑实施自己的零基预算时,都能从本文的研究结果中受益,从而更好地规划和绩效评估。
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引用次数: 7
Comparative Statics of Organizational Forms of Public Utilities 公用事业组织形式的比较统计学
Pub Date : 2016-11-18 DOI: 10.2139/ssrn.2872335
Marian W. Moszoro
This paper presents comparative statics of the three classic forms of organizing natural monopolies --- private monopoly, public monopoly, and regulated monopoly.
本文比较了自然垄断组织的三种经典形式——私人垄断、公共垄断和管制垄断。
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引用次数: 0
Replacing the Non-Market Economy Methodology: Is the European Union's Alternative Approach Justified Under the World Trade Organization Anti-Dumping Agreement? 替代非市场经济方法论:欧盟在世界贸易组织反倾销协定下的替代方法是否合理?
Pub Date : 2016-08-01 DOI: 10.54648/gtcj2016071
S. Noël, Weihuan Zhou
The European Commission has announced that it would issue a proposal to amend the European Union (EU) anti-dumping regulation to tackle the forthcoming expiry of the provision in China’s Protocol of Accession to the World Trade Organization (WTO) which allows WTO Members to derogate from the WTO rules on dumping determinations against imports from China. The proposal will include the removal of the ‘non-market economies’ (NME) list, which justifies the use of the ‘analogue country’ methodology, and the adoption of a new, country-neutral methodology to ‘capture distortions linked to State intervention’. This article analyses the consistency of this alternative approach to NME conditions with the WTO anti-dumping rules. It argues that the EU’s approach may amount to a continuous treatment of China as a NME for anti-dumping purposes. Such an approach, however, finds no legal basis under the WTO Antidumping Agreement which does not concern any government intervention per se but concerns a proper comparison between export price and normal value. Moreover, should normal value be constructed, the investigating authority shall take into account costs actually incurred by exporters. It follows that an investigating authority cannot use the WTO anti-dumping rules to sanction all forms of State intervention that results in lower export prices.
欧盟委员会宣布,将提出一项修订欧盟反倾销规例的建议,以应对中国加入世界贸易组织(WTO)议定书中允许世贸组织成员不遵守世贸组织对中国进口产品的倾销裁定的规定即将到期的问题。该提案将包括删除“非市场经济体”(NME)名单,该名单证明使用“模拟国家”方法是合理的,并采用一种新的国家中立方法来“捕捉与国家干预有关的扭曲”。本文分析了这种替代性的NME条件与WTO反倾销规则的一致性。中国辩称,欧盟的做法可能相当于出于反倾销目的继续将中国视为新兴市场经济体。然而,这种做法在世贸组织反倾销协定下找不到法律依据,该协定本身不涉及任何政府干预,而是涉及出口价格与正常价值的适当比较。此外,如果推定正常价值,调查机关应考虑出口商实际发生的成本。因此,调查当局不能利用世贸组织反倾销规则制裁导致出口价格降低的一切形式的国家干预。
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引用次数: 4
Оптимизация Государственного Сектора: Зарубежный Опыт и Рекомендации Для России (Optimizing the Public Sector: Foreign Experience and Recommendations for Russia) ОптимизацияГосударственногоСектора:ЗарубежныйОпытиРекомендацииДляРоссии(优化公共部门:外国的经验和建议俄罗斯)
Pub Date : 2013-05-16 DOI: 10.2139/ssrn.2265783
Georgy Malginov, Galiya U. Ilyasova
В работе основное внимание уделено направлениям оптимизации государственного сектора российской экономики. Проанализированы возможные пути реформирования сектора унитарных предприятий и возможные механизмы повышения эффективности государственного участия в капитале хозяйственных обществ. На широком фактическом материале проанализированы вопросы оптимизации государственного сектора и приватизации в переходных экономиках в 2000-е гг.This paper focuses on the areas of optimization the public sector of the Russian economy. The possible ways of reforming the sector of the unitary enterprises and possible mechanisms for increasing the effectiveness of public participation in the capital of business entities. On the broad factual data analyzed by the optimization of the public sector and privatization in transition economies in the 2000s.
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引用次数: 0
Dynamics of National Position in Climate Change Negotiations: An Analysis of Emission, Cost and Regime Support 气候变化谈判中的国家立场动态:对排放、成本和制度支持的分析
Pub Date : 2011-10-24 DOI: 10.2139/ssrn.1948322
Fang-Ting Cheng
There has been marked change in recent years in the positions taken by many nation states involved in climate change negotiations under the United Nations Framework Convention on Climate Change (UNFCCC). While these changes in position track with shifting priorities of both developing and developed countries, a consensus on how a nation formulates its negotiation policy has not been reached, and therefore understanding these vicissitudes in global climate talks have thus far been difficult.Traditional approaches to explaining a nation’s position on climate change are often rooted in an interest-based methodological framework, such as Detlef Sprinz and Tapani Vaahtoranta’s (S&V) well-known cost-benefit model. While the S&V approach offers valuable insight and an intellectual base from which to conduct further study, it fails, as this paper demonstrates, to stand the test of time. That is, a thorough review of the history on global climate change negotiation reveals inaccuracies in the S&V model, particularly with regard to one of its primary variables – ecological vulnerability – which is difficult to measure and the model itself is fails to accurately account for processes of change in strategy formation. In light of these shortcomings, this paper offers an alternative analytical framework to better understand how a nation formulates its climate change negotiation policy and strategy.To this end, a four variable matrix – patterns A, B, C, and D – is developed which keys off of two central inputs affecting climate change negotiations: emission and cost. Emission, a nation’s share of the global greenhouse gas (GHG) portfolio, is representative of a country’s responsibility to actively engage with the global community on climate change. Cost can be understood as the expense incurred by a country that seeks to reduce its GHG emissions, and thus is a means of gauging the rational attractiveness for it to do so. When taken together and viewed under the four variable matrix developed in this paper, one is able to better understand the fundamental features influencing a country’s position on climate change negotiations. In order to analyze changes in national position, the variables of emission and cost are taken alongside a third factor – national support for climate change negotiation regime. This variable explores the motivation and impetus underlying a country’s decision to recalibrate its negotiation strategy, and incorporates such influences as national interest and political factors. In order to test the model formulated in this paper, a case study on China’s position and transition in UN climate change negotiations is undertaken. Major catalysts, stemming from national interests and political factors, are examined as explanatory factors influencing China’s gradual movement from a passive to active attitude toward climate change negotiation regime. This change, exemplified by its increased support for the UNFCCC, is born out in the four variable m
近年来,根据《联合国气候变化框架公约》(UNFCCC)参与气候变化谈判的许多国家的立场发生了显著变化。虽然这些立场的变化与发展中国家和发达国家优先事项的变化相吻合,但对于一个国家如何制定其谈判政策尚未达成共识,因此迄今为止,理解全球气候谈判中的这些变化是困难的。虽然 S&V 方法提供了宝贵的见解和开展进一步研究的知识基础,但正如本文所表明的那样,它经不起时间的考验。也就是说,对全球气候变化谈判历史的全面回顾揭示了 S&V 模型中的不准确之处,尤其是其主要变量之一--生态脆弱性--难以测量,而且模型本身也未能准确解释战略形成的变化过程。鉴于这些缺陷,本文提供了一个替代分析框架,以更好地理解一个国家如何制定其气候变化谈判政策和战略。为此,本文开发了一个四变量矩阵--模式 A、B、C 和 D,其关键在于影响气候变化谈判的两个核心投入:排放和成本。排放量是一个国家在全球温室气体(GHG)总量中所占的份额,代表了一个国家在气候变化问题上与全球社会积极合作的责任。成本可以理解为一个国家为减少温室气体排放而产生的费用,因此也是衡量一个国家这样做的合理吸引力的一种手段。如果将这些因素结合起来,并根据本文开发的四个变量矩阵进行分析,我们就能更好地理解影响一个国家在气候变化谈判中立场的基本特征。为了分析国家立场的变化,我们将排放和成本变量与第三个因素--国家对气候变化谈判制度的支持--一起考虑。该变量探讨了一个国家决定重新调整其谈判战略的动机和动力,并纳入了国家利益和政治因素等影响因素。为了检验本文所建立的模型,我们对中国在联合国气候变化谈判中的立场和转变进行了案例研究。来自国家利益和政治因素的主要催化剂被视为影响中国对气候变化谈判制度的态度从被动逐渐转向主动的解释因素。中国对《联合国气候变化框架公约》支持力度的增加体现了这一变化,本文引入的四个变量矩阵也体现了这一变化。
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引用次数: 0
Choice and Competition in Local Education Markets 地方教育市场的选择与竞争
Pub Date : 2005-11-01 DOI: 10.3386/W11802
P. Bayer, R. Mcmillan
Prompted by widespread concerns about public school quality, a growing empirical literature has measured the effects of greater choice on school performance. This paper contributes to that literature in three ways. First, it makes the observation that the overall effect of greater choice, which has been the focus of prior research, can be decomposed into demand and supply components: knowing the relative sizes of the two is very relevant for policy. Second, using rich data from a large metropolitan area, it provides a direct and intuitive measure of the competition each school faces. This takes the form of a school-specific elasticity that measures the extent to which reductions in school quality would lead to reductions in demand. Third, the paper provides evidence that these elasticity measures are strongly related to school performance: a one-standard deviation increase in the competitiveness of a school's local environment within the Bay Area leads to a 0.15 standard deviation increase in average test scores. This positive correlation is robust and is consistent with strong supply responsiveness on the part of public schools, of relevance to the broader school choice debate.
由于对公立学校质量的普遍担忧,越来越多的实证文献测量了更多选择对学校表现的影响。本文从三个方面为这一文献做出了贡献。首先,它观察到,更大选择的总体影响(这一直是先前研究的重点)可以分解为需求和供给两个部分:了解两者的相对大小与政策非常相关。其次,利用来自大城市地区的丰富数据,它为每所学校面临的竞争提供了一个直接和直观的衡量标准。这采取了学校特定弹性的形式,衡量学校质量下降会导致需求减少的程度。第三,本文提供的证据表明,这些弹性措施与学校绩效密切相关:湾区内一所学校的当地环境竞争力每增加一个标准差,平均考试成绩就会增加0.15个标准差。这种正相关性很强,与公立学校对供应的强烈反应是一致的,与更广泛的择校辩论有关。
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引用次数: 72
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ORG: Public Sector Organizations (Topic)
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