New managerialism in the academy: Gender bias and precarity

In the era of global competition, academic institutions are increasingly being managed as efficient organizations where early career academics are the most vulnerable group in the academic hierarchy. We use gender budgeting to deconstruct the financial and managerial processes and procedures in a selected academic institution in Iceland. Drawing on multiple data collection methods, we argue that new managerialism enhances the precarious position of early career academics, especially women and those in the more feminized fields. Furthermore, we show that the system's bias in favour of so‐called hard science generates gendered consequences for early career academics. We demonstrate this structural gender bias in each of the first three stages of an academic career: PhD, postdoc and other temporary positions, and assistant professorship. By highlighting the gendered consequences of new managerialism, we want to direct attention to the need to include a gender perspective in the budgeting and all the decision‐making processes in academic institutions.     

风险预算分析与投资结构优化模型

机构投资者在设计他们的全部投资组合、管理其资产时,面对大量的困难决策。其中,最令人困惑的决策涉及到经理人结构,既使资产配置研究给投资者指出了最合适资产种类结构,但几乎没有人去指导投资者确定经理人结构,使他们的资金最有效的发挥作用。本文把传统构造证券组合的风险收益优化方法,应用到经理组合方面,从雇佣组合经理或其他资产管理者角度,讨论主动式风险控制和经理结构优化框架。     

美国公共预算改革:在实践中追求预算理性

对美国预算史上五次重大的预算改革 ,即线性预算、绩效预算、项目预算、零基预算和新绩效预算的研究显示 ,美国公共预算系统经历了从投入控制到产出控制 ,再到预算结果评定的变化过程 ,但是无论预算测量的重心如何变化 ,美国预算改革的演进始终围绕着预算的三个功能———控制、管理和计划而转换。螺旋式演进反映了美国预算改革实践的基本特点。这个螺旋式演进过程反映了现实主义和理性主义两大预算理论的竞争过程。     

基于作业成本法的预算管理体系

作业成本法作为一种科学的成本计算方法,已被理论界和实务界普遍认同,与之相伴随的作业管理,由于其在企业管理上的重大开拓性也已被企业界广泛接受。为充分发挥作业成本管理的作用,解决预算管理与作业管理"两张皮"的现象,有必要将作业成本原则扩展到预算领域。作业基础预算可以帮助企业更好地理解和管理所从事的作业和业务流程,可以为每一项流程或作业制定一套平衡的绩效衡量和目标体系,并把目标和职责落实到流程的分级体系,从而实现对预算执行过程的分析与控制以及预算执行结果的评价与考核。     

The pursuit of political will: decision makers’ incentives and gender policy implementation in the Western Balkans

In the Western Balkans, just as in newly democratized countries in other regions, failures in gender policy implementation are often attributed to lack of “political will.” There is however a surprising lack of specificity concerning what is meant by it and how to measure its influence on the observed implementation gaps. To help to begin filling this research gap this article examines the extent to which Western Balkans countries might be failing in the implementation of their adopted gender policies and the reasons why decision makers seem to lack the political will to implement them. To allow for a more in-depth perspective, the analysis will concentrate on the case of the implementation of Gender Responsive Budgeting (GRB) on the municipal level in the three countries in its focus: Bosnia and Hercegovina; Macedonia; and Serbia. The empirical material used for it consists of primary data from telephone surveys, in-depth interviews with actors involved in GRB policy processes and official documents.     

德国性别预算模式解读及其启示

自1984年澳大利亚推行妇女预算行动项目．引入性别预算行动以来,性别预算在世界范围内历经近三十年的发展与演化,已在全世界70多个国家中不同程度地实施,德国便是其中之一。作为开展性别预算诸多国家中的佼佼者．德国自上世纪90年代起便结合本国国情．在柏林、慕尼黑等地对性别预算进行了理论与实践相结合的探索与尝试,并将其落实到法律政策制度、国家机构和工作管理机制以及社会性别分析体系等层面。相形之下,我国的性别预算起步较晚。其制度模式与分析体系仍有待完善．德国的经验对我国性别预算的自主开展具有重要的启示与借鉴作用。     

企业财务报告演进与预算管理研究

企业财务报告演进的内在驱动力是资本保全观念,决定了财务会计报告体系的衍生。结合企业本质的界定,财务报告体系衍生的结果就是一系列底层因素的形成,它们构成了企业未来业务活动规划的基础,是企业预算管理的现实起点。     

高速公路运营管理单位预算编制问题探讨

预算编制是整个预算管理体系的基础和起点,我国高速公路运营管理单位预算编制存在着预算编制时间短、人力不足;预算编制方法不科学;定额标准体系缺乏合理性;预算编制较粗且不完整;各部门间编制预算时协调性弱等问题。解决这些问题的有途径是实行预算编制的标准周期管理;积极推行零基预算法;制定科学的定额标准体系;加强预算编制基础工作;注重预算编制过程中上下级之间的沟通和交流;建立健全预算编审机构;开展预算编制考核。     

Child Budgeting as a Strategy for Policy Change

This article analyses how ‘child budgeting’ is used as a strategy to influence government towards better welfare policies for children in India. Though children constitute more than one‐third of the population, the budgetary expenditure for this age‐group is comparatively very low. The article describes the situation of children in India, and the method of child budgeting being practised by advocacy institutions in India.