Assessment report of the Intergovernmental Panel on Climate Change （IPCC） highlighted the complex linkages between climate change and water. The likely warmer climate induced by the climate change is set to alter hy...Assessment report of the Intergovernmental Panel on Climate Change （IPCC） highlighted the complex linkages between climate change and water. The likely warmer climate induced by the climate change is set to alter hydrological cycle and the shifting pattern of the rainfall would affect the spatial and temporal distribution of runoff, soil moisture, and surface and groundwater reserves. Therefore, there is an urgent need to assess the impacts of climate change on water and devise adaptation measures including management structures and processes by which one can deal with this challenge. The paper highlights with the global overview of climate change impacts on water in the arid region, supported and substantiated through scientific evidence drawn from IPCC reports and other relevant documents. This paper provides an overview of water resource management challenges including transboundary geopolitical concerns documented across the world and emphasizes the importance of an integrated framework for adaptive policy making. Further, it examines the viable water resource management options for various sectors and regions and showcases some of the international best practices in adaptation and mitigation. The paper also explains the complementary role of traditional knowledge in coping with climate change risks and uncertainties and the need for a balanced view in designing adaptation and mitigation strategies.展开更多
The introduction of the New Public Management （NPM） has not bridged the differences among the various European accounting traditions. In Italy, in particular, there are still different accounting methods in all publ...The introduction of the New Public Management （NPM） has not bridged the differences among the various European accounting traditions. In Italy, in particular, there are still different accounting methods in all public sectors. In the healthcare system, these differences have emerged more strongly. The recent Italian reform on accounting harmonization seems to be the answer to this accounting disharmony and represents a means of controlling public expenditure. This study aims to analyze the consolidated financial statement and the consolidated cash flow statement of the regional healthcare system as a new tool for the accounting harmonization. This paper is divided into two logical parts： In the first part, the authors analyze how the new accounting model is evolving under the current reform; in the second part, the authors analyze the consolidated financial statement and the consolidated cash flow statement that has been applied experimentally over the last two years in the Umbria Region.展开更多
文摘Assessment report of the Intergovernmental Panel on Climate Change （IPCC） highlighted the complex linkages between climate change and water. The likely warmer climate induced by the climate change is set to alter hydrological cycle and the shifting pattern of the rainfall would affect the spatial and temporal distribution of runoff, soil moisture, and surface and groundwater reserves. Therefore, there is an urgent need to assess the impacts of climate change on water and devise adaptation measures including management structures and processes by which one can deal with this challenge. The paper highlights with the global overview of climate change impacts on water in the arid region, supported and substantiated through scientific evidence drawn from IPCC reports and other relevant documents. This paper provides an overview of water resource management challenges including transboundary geopolitical concerns documented across the world and emphasizes the importance of an integrated framework for adaptive policy making. Further, it examines the viable water resource management options for various sectors and regions and showcases some of the international best practices in adaptation and mitigation. The paper also explains the complementary role of traditional knowledge in coping with climate change risks and uncertainties and the need for a balanced view in designing adaptation and mitigation strategies.
文摘The introduction of the New Public Management （NPM） has not bridged the differences among the various European accounting traditions. In Italy, in particular, there are still different accounting methods in all public sectors. In the healthcare system, these differences have emerged more strongly. The recent Italian reform on accounting harmonization seems to be the answer to this accounting disharmony and represents a means of controlling public expenditure. This study aims to analyze the consolidated financial statement and the consolidated cash flow statement of the regional healthcare system as a new tool for the accounting harmonization. This paper is divided into two logical parts： In the first part, the authors analyze how the new accounting model is evolving under the current reform; in the second part, the authors analyze the consolidated financial statement and the consolidated cash flow statement that has been applied experimentally over the last two years in the Umbria Region.
