Empirical Test of Wagner＇s law in New Public Management Countries＇ Tax Revenue

The essence of empirical test of Wagner characteristic in new public management countries＇ tax revenue is to test the influence of economic growth on tax growth since new public management movement. Under IMF statistical framework, by using E-G two-step method in co-integration test and Granger causality test and empirically testing of the gross tax revenue and classified tax revenue in Australian, Canada, France, America, Britain these five countries, we can find that most indicators in most countries do not confirm to Wagner＇ s law. With the growth of GDP, tax revenue as a percentage of GDP rises periodically but not permanently. This period can be called the validity period of Wagner＇ s law in financial scale.

Establishing a Teacher Performance Evaluation System Geared to the Cultivation of Character:With a Reflection on New Public Management Theory

Since New Public Management theory,which seeks to promote public management reform with the techniques used to catalyze economic development,was introduced into the field of education,it has led to the implementation of education accountability measures and reforms focusing on performance-related pay for teachers.Performance-related pay was meant to improve teacher performance,and has played an important role in providing teachers with incentives and raising educational quality.In practice,however,problems have emerged that deserve serious attention.For example,the evaluation indicators based on this theory have distorted the direction of public management due to their over-emphasis on instrumental rationality and neglect of value rationality.Further,they highlight the interim goal of"instilling knowledge"at the cost of the fundamental aim of"cultivating talent,"thus producing results opposite to those intended.On the basis of the value rationality of education and China’s reality,this paper suggests that educational institutions should shift from"New Public Management"to a"holistic and decentralized governance"approach,fostering an environment dedicated to cultivating talent and introducing this feature intothe evaluation of teacher performance.The core socialist values need to be integrated into teacher policy and internalized by teachers as their emotional identity and customary behavior.

Registered Nurses’ Perceptions of Factors Contributing to Trust-Based Public Management

Aim: The aim of this study was to illuminate registered nurses’ (RNs) perceptions of Trust-Based Public Management (TBPM) in Swedish health care. Design: This study follows a phenomenografic approach guided by Ference Marton’s philosophy. Methods: Semi-structured interviews were used to identify variations in RNs’ perceptions of TBPM. Between February and April 2019, 24 RNs from five Swedish public healthcare departments participated in the study. Results: The results show that none of the participants had previously heard about the work of the Swedish Delegation for TBPM. The study revealed perceptions those politicians and managers were absent from the workplace, that power had been displaced to HR, and that perceptions of trust in the leadership and of working to guidelines varied. Perceptions varied between RNs employed by the municipalities and by the hospitals concerning administration, the time allotted for work, cooperation, and education.

Belgian Public Accounting： Towards Accrual Accounting

Belgian public accounting has faced many changes since the law of May 15, 1846 on state accounting and is continuously evolving. Originally, only cash-based budgetary accounting existed, but the will to evolve towards an accounting system allowing the follow-up of the public patrimony and debt and ensuring a better transparency of accounts appeared. So, after several changes in budgetary and accounting practices, the legislative authorities introduced an accrual-based accounting system and double-entry general accounting. The reform of 2003 is the main element of this accounting modernization, which is inspired by the new public management. This papert first describes the development of Belgian public accounting since 1846 and then dwells on the accounting reform of 2003, and more specifically, on its content and triggering factors, which can be linked not only to the development of Belgium but also to the international development. Finally, the level of implementation of this reform in different Belgian public entities is studied.

Conflict： Efficient State or State Under the Rule of Law？-- The Hungarian Case of the Victory of the Efficient State over the State Under the Rule of Law

This study is seeking an answer as to whether the efficient state and the state under the rule of law are indeed irreconcilable, as well as to whether these two categories are by nature to be seen as contrary concepts. The basic issue is whether efficiency is to be handled as an ＂extralegal＂ category, or whether legal regulation, in accordance with public administration traditions in Europe, can in itself meet the requirement of efficiency. Also the study presents the formation of the issue of conflict between the effective state and the state under the rule of law in Hungary after the election held in 2010 in the practice of economic policy and legislation of the Orban government. We are trying to answer the question of the tendency of power concentration to really menace the principles of a traditionally-formed state under the rule of law, as well as whether the economic policy of the government can be implemented effectively in a strongly centralized political and state administrative system.

The World-Class Multiversity:Global Commonalities and National Characteristics

World-Class Universities(WCUs)are nationally embedded comprehensive higher education institutions(HEIs)that are closely engaged in the global knowledge system.The article reviews the conditions of possibility and evolution of WCUs.Three interpretations are used to explain worldwide higher education:neoliberal theory,institutional theory,and critical political economy,which give greater recognition than the other theories to the role of the state and variations between states.World higher education is evolving under conditions of globalization,organizational modernization(the New Public Management),and in some countries,marketization.These larger conditions have become manifest in higher education in three widespread tendencies:massification,the WCU movement,and organizational expansion.The last includes the strengthening of the role of the large multi-disciplinary multi-purpose HEIs(“multiversities”),in the form of both research-intensive WCUs with significant global presence,and other HEIs.The role of binary sector and specialist HEIs has declined.Elite WCUs gain status and strategic advantage in both quantity and quality:through growth and the expansion of scope,and through selectivity and research concentration.The balance between quantity and quality is now resolved at larger average size and broader scope than before.The final section of the article reviews WCUs in China and considers whether they might constitute a distinctive university model.