fringe 发表于 2025-3-25 03:25:57
http://reply.papertrans.cn/55/5405/540445/540445_21.png才能 发表于 2025-3-25 08:58:38
Marco Kern section, these core areas of public financial management are presented, covering both Finnish local and central governments. Finland has a long tradition of accrual accounting, as the transition from the cameral accounting system to accrual accounting took place in the local government in 1997 and眼界 发表于 2025-3-25 13:17:14
Marco Kern incentive systems in the context of New Public Management (NPM) inspired governance reforms. At the same time, financing higher education has been a key issue in higher education policy. Nordic higher education policies have followed similar paths with NPM-oriented reforms. As a policy instrument,alabaster 发表于 2025-3-25 18:03:11
http://reply.papertrans.cn/55/5405/540445/540445_24.png窒息 发表于 2025-3-25 21:41:32
Marco Kern women who choose to locate their spiritual agencies outside the religious mainstream. In particular, it will focus on the female followers in present-day Finland of two spiritual movements led by the Indian female gurus Mata Amritanandamayi (better known as Amma or “the hugging mother”; b. 1953) an舰旗 发表于 2025-3-26 01:58:55
http://reply.papertrans.cn/55/5405/540445/540445_26.png敲诈 发表于 2025-3-26 05:36:05
http://reply.papertrans.cn/55/5405/540445/540445_27.png有害 发表于 2025-3-26 09:07:39
http://reply.papertrans.cn/55/5405/540445/540445_28.png摇摆 发表于 2025-3-26 16:23:00
Marco Kern practices complement the core areas of public financial management. Auditing is efficiently and independently organised in both the local and central governments in Finland. This chapter introduces public sector audit institutions, such as the National Audit Office and chartered public finance audiAscendancy 发表于 2025-3-26 18:49:08
Marco Kern model and the role it plays in steering Finnish universities. We introduce the steering instruments and the PBF model utilised in the Finnish higher education system and discuss the equilibrium of autonomy and accountability in higher education governance and how PBF has affected these. Finnish hig