One of the most important challenges that the member states of the European Union have before them lies in future decisions that will have to be adopted in relation to fiscal policy. Most of the economies share the aim of achieving public deficit reductions, without increasing fiscal pressure...

Customer‐oriented governments may use marketing tools to match their policy “products” with citizens’ requirements. However, these tools are not based on exchanges since governments, apart from cost recovery, do not demand any reciprocation for their products. The concept of public...

Advocates of public-private partnerships (PPPs) for infrastructure services in developing countries have long battled criticism of these arrangements by civil society groups. The view among PPP advocates generally has been that these criticisms are mostly ideological polemics thatmix opinion...

Abstract Nationale Rahmenbedingungen, zu denen das Ausbildungssystem zu rechnen ist, wirken sich auf die Leistungsfähigkeit der jeweiligen Wirtschaft aus. Die Unternehmen beider Länder sind im ITBereich mit sehr ähnlichen Herausforderungen konfrontiert. Diese Studie untersucht, wie deutsche...

Summary Firms need flexibility, defined as the capacity to react to unexpected situations. Corporate flexibility improves with liquidity. For non-financial firms, sources of liquidity are twofold: internal, by keeping cash, and external, through a borrowing power, usually from banks. On the...

Abstract Thomas Gambke describes in his article the concept of a property levy („Vermögensabgabe“) of the German Green Party in the context of other property related taxes such as real estate tax and inheritance tax. He explains the advantages of a property levy in contrast to a property...

Public heritage facilities – national parks, art galleries, museums and so on – are now required by professional accounting standards in Australia to be valued and included in government general purpose financial statements as assets. This study challenges the appropriateness of such an...

This paper documents the growing dependence of Australian governments on the use of private funding to provide infrastructure and related services to the public. Using a Habermasian framework proposed by Broadbent and Laughlin in 1999 the paper examines their second research question: “what is...

Purpose – This paper aims to examine empirically whether the system of public expenditure reporting is capable of delivering financial accountability, focusing on the UK government's use of private finance for roads. Design/methodology/approach – Publicly available documents from the public...