An empirical investigation of the sustainability of the public deficit in Portugal

2008 ◽  
Vol 5 (1-2) ◽  
pp. 209-223 ◽  
Author(s):  
Maria do Rosario Correia ◽  
Reinhard Neck ◽  
Theodore Panagiotidis ◽  
Christian Richter
2019 ◽  
pp. 43-72
Author(s):  
Giuseppe Nicolò ◽  
Gianluca Zanellato ◽  
Francesca Manes-Rossi ◽  
Adriana Tiron-Tudor

Integrated reporting (IR), which aims to overcome the limitations of both tradi-tional financial and stand-alone non-financial reports, has gained momentum as a single comprehensive tool merging financial and non-financial information. Initially conceived for private sector entities, IR is also establishing itself in the public sector context as a vehicle for transparency and accountability. This research offers an empirical investigation of IR practices in the State-Owned Enterprises (SOEs) context. More specifically, the paper investigates the levels of disclosure provided through IR by a sample of 34 European SOEs and explores the effects of potential explanatory factors. The results indicate a fair level of IR disclosure and a trend of reporting information already requested under international accounting standards. The findings also highlight that industry (basic materials and financials) and size positively influence the level of IR disclosure in a particularly strong way, while governance features (board size and board gender diversity) and the provision of external assurance do not exert any impact.


Author(s):  
Muhammad Idrees Ahmad

The Road to Iraq is an empirical investigation that explains the causes of the Iraq War, identifies its main agents, and demonstrates how the war was sold to decision makers and by decision makers to the public. It shows how a small but ideologically coherent and socially cohesive group of determined political agents used the contingency of 9/11 to outflank a sceptical foreign policy establishment, military brass and intelligence apparatus and provoked a war that has had disastrous consequences.


2008 ◽  
Vol 5 (2) ◽  
pp. 15
Author(s):  
Maniam Kaliannan

The quest to improve the government service delivery is becoming an important agenda for most governments. The introduction oflCT in the public sector especially E-Government initiatives opens up a new chapter in the government administration throughout the world. Governments have deployed ICT to serve their citizens in an efficient and effective manner. This paper presents an empirical investigation of Malaysian government's e-Procurement initiative (locally known as e-Perolehan). The aim of the paper is to examine factors that influence the current and future use of the system within the supplier community. These factors are grouped in three perspectives, (i) organizational perspective; (ii) technological perspective; and (Hi) environmental perspective. The general consensus amongst both the buyer and seller communities is that e-procurement will become an important management tool to enhance the performance of supply chain especially in the public sector. However, before this occurs, the findings suggest that several issues must be addressed by the relevant authorities in light of the three perspectives as mentioned above, to improve the procurement process at the federal government level.


2021 ◽  
Author(s):  
◽  
Vladimir Samoylov

<p>This study examines and critiques New Zealand intellectual property protection for industrial designs, taking into account that many New Zealand industrial design owners outsource manufacture of their designs to China.   Industrial design, which refers to improving the aesthetics of products to increase their marketability, is evolving conceptually and practically. In New Zealand, copyright and registered design laws each protect, respectively, the visual expression and the “eye appeal” of an original design. As design practices evolve with advances in technology however, it is increasingly evident that industrial design is about more than just visual expression or “eye appeal”. Many designers are not focusing solely on product stylisation and decoration, but on the provision of a more holistic product experience for the consumer.  The development process of industrial designs from concept to marketable product is also changing, with many New Zealand industrial design owners employing increasingly efficient design development strategies. The fast-paced, cost-effective infrastructure of China is often utilised by New Zealand businesses for the manufacture of industrial designs.   This study therefore sought to determine how to appropriately protect New Zealand industrial designs, in light of: a. foreseeable advances in technology; and  b. the fact that many New Zealand industrial designs are manufactured in China.   To answer these questions, this study examined and analysed New Zealand’s copyright and registered design laws, taking into account not only existing protections, but also factors that are likely to be of significant relevance in the future, such as the impact on industrial design from developments in 3D printing and virtual reality.   The Chinese intellectual property regime for industrial designs was also examined because China is a major trading partner and often, as noted, the locus of manufacture.   The study included an empirical investigation, in the form of interviews with designers and design academics as well as legal practitioners specialising in intellectual property law. The input of the interviewees, together with the legal analysis, informed a series of suggestions and recommendations for New Zealand policy and its law-makers regarding how industrial design protection can be improved.  A key finding of this study was that existing legal protections do not appropriately protect increasingly holistic designs, as well as new types of designs emerging from developing fields such as virtual reality. In assessing the appropriateness of protection, the interests of industrial design owners were balanced against the public interest in protecting the public domain. It is suggested that to achieve equilibrium copyright law should be expanded to protect design expressions for all senses. Moreover, new categories of copyright protected works should be introduced to accommodate emerging design. The definition of design in registered design law should also be reconceptualised in order to acknowledge new types of designs and evolving design practices.  Industrial design owners who outsource manufacturing to China can protect their designs via copyright as well as design patent. However, enforcement of intellectual property protection is unsatisfactory in many areas of China. Therefore, New Zealand industrial design owners should also employ non-legal protection strategies. Interviews with successful businesses, in the course of the empirical investigation for this study, revealed that the leveraging of existing relationships of those with already established operations in China, and intentionally splitting an industrial design’s component parts for manufacture among several factories in different locations, are useful strategies to employ.</p>


2017 ◽  
Vol 18 (3) ◽  
pp. 77
Author(s):  
Andreea Gabriela Lupu

<p>This article tackles the means of theatre space reconfiguration in the apartment theater (<em>lorgean theater</em>), simultaneously analyzing the relation between public and private specific to this form of art. Structured around both a theoretical analysis and a qualitative empirical investigation, this paper emphasizes the traits of the theatre space as component of an artistic product received by the audience, and its value in the process of artistic production, within the theatre sector. The case study of <em>lorgean theater, </em>including a participant observation and an individual interview, enables the understanding of these two aspects of the spatial configuration, emphasizing its hybrid nature in terms of spatial configuration and the public-private relation as well as the act of reappropriation of the domestic space through an alternative practice of theatre consumption.</p>


2001 ◽  
Vol 35 (3/4) ◽  
pp. 387-413 ◽  
Author(s):  
Roger Bennett ◽  
Helen Gabriel

Presents the results of an empirical investigation into whether the attribution by members of the public of an unfavourable reputational trait (e.g. dishonesty) to a company covaries with other traits ascribed to the same enterprise. Additionally it examines whether people aggregate successive pieces of unfavourable information received about a business to form a continuously worsening impression of it; or whether they mentally average bad news, so that successive adverse items can actually improve the overall impression – provided the later messages are not as damaging as the earlier ones. The study is based on the UK pensions mis‐selling scandal, which generated severe, long‐term media criticism of the large UK insurance companies. Hence it analyses a unique reputational management situation in that the firms involved are subject to continuous and intense scrutiny, protracted and hostile media coverage, periodic public censure by regulatory authorities, and interference in day‐to‐day management by government agencies. The proposition that pensions are an “avoidance product” is also explored.


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