Getting management accounting off the ground: post-colonial neoliberalism in healthcare budgets

Taking Sven Modell’s (2014, pp. 83–103) “societal relevance of management accounting” agenda forward, and based on a cost accounting initiative in a Sri Lankan hospital, this paper examines how management accounting is implicated in societal relevance. It reports on a postcolonial neoliberal state’s use of cost-saving experiments and the resultant emancipation of the individuals involved. It runs a bottom-up analysis, from micro events in the hospital to policymaking at the level of the Provincial Council. This analysis suggests that cost accounting acts as a mediating instrument: it begins to loosen the old Keynesian postcolonial bureaucratic budget confinements, creates a social space for individuals to consider cost-saving experiments, and addresses wider policy concerns about hospital resource management. The story is illuminated by Gilles Deleuze’s and Zigmund Bauman’s ideas on post-panoptic societies: old confinements are being problematized and new flexible, “liquid” spaces created, in which individuals are emancipated in terms of their ability to influence resource management within and beyond the organizational constituency

Water in the Green Economy: Capacity Development Aspects

This book discusses needs related to capacity development for water resources management, including water supply and sanitation, in the context of the green economy. It showcases theoretical and practical approaches with proven success. Most contributions come from members and partners within the interagency mechanism, UN-Water. The 11 case studies in this book range from innovative design and delivery of capacity development programs related to water in the green economy, market mechanisms, and quality control procedures supporting capacity development success towards the practical implementation of programs to enhance individual and institutional capacity

Sustainable exhibit design: guidelines for designers of small scale interactive and travelling exhibits

This study was commissioned as part of Lincolnshire County Council’s FLOWS ‘2B’ Information and Symbols Project and UK match funding for this particular FLOWS Project has been provided by East Midlands Development Agency. The aim of FLOWS is to improve the sustainability of development in flood risk areas through development of ‘good practice’, by improved integration of flood risk information into decision-support systems for spatial planning and water management. FLOWS involves over 40 individual projects which are based in four Work Packages. Lincolnshire County Council is jointly leading Work Package 3 (Spatial Planning) and is also leading on Projects in Work Package 2 (Public Perception/Dissemination). This study has been produced as part of Lincolnshire County Council’s ‘FLOWS 2B Information and Symbols Project’ and in the wider context, is focussing on raising public awareness of flooding and flood risk by exploring innovative methods of disseminating information on the subject of flood risk to the public. This project involves the production of interactive exhibits aimed at raising the awareness of flood risk in Lincolnshire and is a partnership between Lincolnshire County Council and the School of Architecture at the University of Lincoln. A study focussing on creating sustainable exhibitions has been undertaken via the University of Lincoln that will directly inform the FLOWS exhibits. As detailed in the project brief, this study on Sustainable Exhibit Design will investigate best practice in sustainable exhibit design and produce a report setting out guidelines for designers of small interactive and travelling exhibits, guidelines which are directly applicable to the proposed FLOWS exhibit. The report will form a contribution to exhibition design knowledge through wider distribution via the University of Lincoln and FLOWS websites and a conference presentation

Performance-Based Specifications: Exploring When They Work and Why

There is extensive research and attention on innovation and sustainable public procurement (SPP) in the European Union at present, with the 2014 revision of the Procurement Directives, the Innovation Union strategy and other European Union policy initiatives. This report seeks to contribute to this discussion through the investigation of the use of performance based specifications (PBSs) in public procurement in the European Union and the United States. The report outlines the benefits and limitations of the use of PBSs, even in the most "progressive" public procurement environments, such as the Netherlands, particularly around their ability to support sustainable development goals and deliver environmental benefits for a procuring authority, such as energy and resource efficiency. Additionally, this report aims to identify the sectors in which the enabling conditions for the successful use of PBSs in public procurement are in place and to understand what policies and regulations are needed to promote the use of PBSs in public tenders and public procurement framework agreements

A network approach to overcoming barriers to market engagement for SMEs in energy efficiency initiatives such as the Green Deal

The Green Deal (GD) was launched in 2013 by the UK Government as a market-led scheme to encourage uptake of energy efficiency measures in the UK and create green sector jobs. The scheme closed in July 2015 after 30 months due to government concerns over low uptake and industry standards but additional factors potentially contributed to its failure such as poor scheme design and lack of understanding of the customer and supply chain journey. We explore the role of key delivery agents of GD services, specifically SMEs, and we use the LoCal-Net project as a case study to examine the use of networks to identify and reduce barriers to SME market engagement. We find that SMEs experienced multiple barriers to interaction with the GD such as lack of access to information, training, and confusion over delivery of the scheme but benefited from interaction with the network to access information, improve understanding of the scheme, increasing networking opportunities and forming new business models and partnerships to reduce risk. The importance of SMEs as delivery agents and their role in the design of market-led schemes such as the GD are discussed with recommendations for improving SME engagement in green sector initiatives

Cost-Effective Prevention of Diarrheal Diseases: A Critical Review

This paper critically reviews the existing research on the cost-effective prevention and treatment of diarrheal diseases, and identifies research priorities in this area aimed at finding ways to reduce the diarrheal disease burden. In contrast to the empirical knowledge base that exists for traditional child health programs to reduce diarrheal morbidity and mortality, evidence on the relative effectiveness and costeffectiveness of various environmental health interventions is limited and subject to significant methodological concerns. There is a limited understanding of the determinants of longterm water and sanitation technology adoption and behavior change at the individual level. Even less is known about how collective action problems in water and sanitation infrastructure maintenance can be overcome. An agenda for future research includes evaluating alternative transmission interruption mechanisms, improving understanding of the determinants of individual-level technology adoption in the water and sanitation sector, and assessing the quality of infrastructure maintenance under different management schemes.Diarrheal Diseases, Global Health,