Search results for: reform
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 450

Search results for: reform

450 Governmentality and the Norwegian Knowledge Promotion Reform

Authors: Christin Tønseth

Abstract:

The Norwegian ‘knowledge promotion reform’ was implemented in elementary schools and upper secondary schools in 2006. The goal of the reform was that all pupils should develop basic skills and competencies in order to take an active part in the knowledge society. This paper discusses how governmentality as a management principle is demonstrated through the Norwegian ‘knowledge promotion reform’. Evaluation reports and political documents are the basis for the discussion. The ‘knowledge promotion reform’ was including quality assurance for schools, teachers, and students and the authorities retained control by using curricula and national tests. The reform promoted several intentions that were not reached. In light of governmentality, it seemed that thoughts and intentions by the authorities differed from those in the world of practice. The quality assurances did not motivate the practitioners to be self-governing. The relationship between the authorities and the implementation actors was weak, and the reform was, therefore, difficult to implement in practice.

Keywords: governance, governmentality, the Norwegian knowledge promotion reform, education, politics

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449 Split-Share Structure Reform and Statutory Audit Fees in China

Authors: Hsiao-Wen Wang

Abstract:

The split-share structure reform in China represents one of the most significant milestones in the evolution of the capital market. With the goal of converting non-tradable shares into tradable shares, the reform laid the foundation and supported the development of full-scale privatization. This study explores China’s split-share structure reform and its impact on statutory audit fees. This study finds that auditors earn a significant statutory audit fee premium after the split-share structure reform. The Big 4 auditors who provide better audit quality receive higher statutory audit fee premium than non-Big 4 auditors after the share reform, which is attributable to their brand reputation, rather than the relative market dominance.

Keywords: chinese split-share structure reform, statutory audit fees, big-4 auditors, corporate governance

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448 New Chances of Reforming Pedagogical Approach In Secondary English Class in China under the New English Curriculum and National College Entrance Examination Reform

Authors: Yue Wang

Abstract:

Five years passed since the newest English curriculum reform policy was published in China, hand-wringing spread among teachers who accused that this is another 'Wearing New Shoes to Walk the Old Road' policy. This paper provides a thoroughly philosophical policy analysis of serious efforts that had been made to support this reform and reveals the hindrances that bridled the reform to yield the desired effect. Blame could be easily put on teachers for their insufficient pedagogical content knowledge, conservative resistance, and the handicaps of large class sizes and limited teaching times, and so on. However, the underlying causes for this implementation failure are the interrelated factors in the NCEE-centred education system, such as the reluctant from students, the lack of school and education bureau support, and insufficient teacher training. A further discussion of 2017 to 2020’s NCEE reform on English prompt new possibilities for the authentic pedagogical approach reform in secondary English classes. In all, the pedagogical approach reform at the secondary level is heading towards a brighter future with the initiation of new NCEE reform.

Keywords: English curriculum, failure, NCEE, new possibilities, pedagogical, policy analysis, reform

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447 Religious Reform and Secularism

Authors: Djehich Mohamed Yousri

Abstract:

Religious Reform and Secularism present the title of the research paper (Religious Reform and Secularism) is the subject of this research paper. The researcher proceeded to address it through three main axes, in addition to an introduction and a conclusion that indicated the most important results of the study. Where the first axis dealt with the concept of the secular, while the second axis dealt with religious reform, and we devoted the third axis to discussing the relationship between them. It is a treatment that requires the researcher, at the level of methodology, to critically rethink the concepts of (religious) and (secular), and accompany the radical revisions that have been made in the field of (post-secular) studies in this regard. The paper concluded that caution should be exercised in dealing with the terms "religious reform" and "secularism". There are different and diverse viewpoints on (religious reform) and on (secularism) as well, and therefore it is wrong, according to the perspective of the paper, to deal with either of them as representing one comprehensive, homogeneous, closed and semantically stable category. ) or (secularism) with a set of diverse and divergent points of view from each other, a path that ultimately leads to confusion, confusion, ambiguity and misunderstanding.

Keywords: secularism, post-secularism, religious reform, concept of religion, the concept of secularism

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446 Impact of Health Sector Economic Reforms in Underdeveloped Countries

Authors: Haga Abdelrahman Elimam

Abstract:

This paper investigates the connotation, and some of the realistic implications, of the economic reform of health sector in under developed countries. The paper investigates the issues that economic reforms have to address, and the policy targets they are considered to accomplish. The work argues that the development of economic reform is not connected only with understanding the priorities and refining them, furthermore with reformation and restructuring the organizations through which health policies are employed. Considering various organizational values, that are likely to be regular to all economic reform programs, a regulatory approach to institutional reform is unsuitable. The paper further investigates the selection of economic reform that may as well influence via technical suggestions and analysis, but the verdict to continue, and the consequent success of execution, eventually depends on the progressive political sustainability. The paper concludes by giving examples of institutional reforms from various underdeveloped countries and includes recommendation of the responsibility and control of donor organizations.

Keywords: economic reform, health sector, underdeveloped countries, technical suggestions

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445 Oil-to-Cash Reform and Inequality Evidence From Iranian Reform 2010

Authors: Mohammadali Mokhtari

Abstract:

Developing countries increasingly recognize the need to reduce energy subsidies. Cash transfers are proposed instead of subsidies to mitigate the negative effects of energy subsidy reforms. However, there is little evidence about the redistribution effect of these subsidy-to-cash reforms. We study the redistribution impact of the largest subsidy-to-cash reform in the history of developing countries in Iran in 2010. We find a strong pro-poor impact of the reform using five inequality measures, including the Gini index and the ratio of rich to poor expenditures. Finally, we show this pro-poor impact is on average and discuss other possible mechanisms by which low-income groups objected to these pro-poor reforms in the next round, which took place in November 2019 and led to wide and large protests.

Keywords: energy economics, subsidy reform, inequality, Middle East, Iran

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444 CDIO-Based Teaching Reform for Software Project Management Course

Authors: Liping Li, Wenan Tan, Na Wang

Abstract:

With the rapid development of information technology, project management has gained more and more attention recently. Based on CDIO, this paper proposes some teaching reform ideas for software project management curriculum. We first change from Teacher-centered classroom to Student-centered and adopt project-driven, scenario animation show, teaching rhythms, case study and team work practice to improve students' learning enthusiasm. Results showed these attempts have been well received and very effective; as well, students prefer to learn with this curriculum more than before the reform.

Keywords: CDIO, teaching reform, engineering education, project-driven, scenario animation simulation

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443 The Status of English Learning in the Israeli Academy

Authors: Ronit German, Alexandra Beytenbrat

Abstract:

Although English seems to be prevalent in every sphere of Israeli daily life, not many Israeli students have a sufficient level of writing and speaking in English which is necessary for academic studies. The inadequate level of English among Israeli students is because the sole focus is on teaching reading comprehension, and the need to adapt to the trends of the professional worldwide demands triggered a reform that requires implementing Common European Framework of Reference (CEFR) and English as a Medium of Instruction (EMI) courses in the Israeli academic institutions. However, it will be argued that this reform is challenging to implement. The fact that modern Hebrew is a revived language, and that English is L3 for more than 30% of the population, the diverse social and cultural students’ background, and psychological factors stand in the way of the new reform.

Keywords: CEFR, cultural diversity, EMI courses, English in Israel, reform

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442 The Status of English in the Israeli Academy

Authors: Ronit German, Alexandra Beytenbrat

Abstract:

Although English seems to be prevalent in every sphere of Israeli daily life, not many Israeli students have a sufficient level of writing and speaking in English which is necessary for academic studies. The inadequate level of English among Israeli students, almost the sole focus on teaching reading comprehension, and the need to adapt to the trends of the professional worldwide demands triggered a reform that requires to implement Common European Framework of Reference (CEFR) and English as a Medium of Instruction (EMI) courses in the Israeli academic institutions. However, it will be argued that this reform is challenging to implement. The fact that modern Hebrew is a revived language, and that English is L3 for more than 30% of the population, the diverse social and cultural students’ background, and psychological factors stand in the way of the new reform.

Keywords: CEFR, cultural diversity, EMI courses, English in Israel, reform

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441 Reforming Corporate Criminal Liability in English Law: Lessons and Experiences from Canada

Authors: John Kong Shan Ho

Abstract:

In June 2022, the Law Commission of England and Wales published an options paper to examine how the law on corporate criminal liability can be reformed under the English system. The paper merely details options for reform and does not seek to make recommendations. However, the paper has ruled out the “respondeat superior” approach of the US and “corporate culture” approach of Australia as reform options. On balance, the preferred reform option of the Law Commission is the “senior officer” approach as currently adopted in Canada. This article is written against such background and argues that due to similarities between the English and Canadian systems, the latter’s approach is more ideal to be adopted by the former as a model for reform in this area.

Keywords: corporate criminal liability, identification principle, directing mind and will, England, Canada

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440 The Effects of Expanding the Generosity of the Statutory Sick Leave Insurance: The Case of a French Reform

Authors: Mohamed Ali Benhalima, Nathon Elbaz, Malik Koubi

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This paper evaluates an expansion of employer-mandated sick leave insurance in the French private sector. We use a difference-in-differences method in which control groups are defined according to the collective bargaining agreement (CBA) employees belong to. Indeed, thanks to complementary insurance provided by CBAs, employees were not affected the same way by the reform. We find significant effects of the reform on sick leave spells lasting at least 7 days, consistently with the reform target. The effects on spells’ duration and frequency are positive and more pronounced for women than for men, for whom the effect on frequency tends to be slightly negative. The effects are also more pronounced for executives and supervisors than less qualified categories.

Keywords: sickness absence, collective agreements, daily sickness benefits, labor economics

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439 Evaluations of New Public Administration Reforms and Local Government Laws in Turkey in the Context of the Reforms

Authors: Handan Ertaş

Abstract:

The subject of government reform which is started to be discussed all over the world today has also deeply affected Turkey. Turkey, who aims to come to the level of the developed countries and not to fall behind the change must immediately complete the reform issue. For this, the government needs to be redefined and changed in accordance with the new public administration. In the first part of this study, the new public administration reforms in the world are generally explained and then the reforms in Local Government Regulations in Turkey are evaluated with the method of Content Analysis.

Keywords: reform, local administration, neo-liberalism, globalisation

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438 The Reform of Chinese Migration Law and Its Actual Implementation

Authors: Wang Jie

Abstract:

This article advances the reform of Chinese migration law through an analysis of the updated and former versions of the Chinese migration law, specifically for the Exit-Entry Administration Law of the People’s Republic of China and Regulations on Foreigners’ Permanent Residence in the People’s Republic of China(Exposure Draft), which was most recently issued in 2012 and 2020 respectively. After a fundamental reform of China’s migration law, China’s immigration legal framework has become relatively well developed compared with the previous one. Immigration procedures are available online and these procedures have become relatively simple. Comparative research for the Chinese migration laws has been done during the past several years for its legislation, legal reference for western countries and its preliminary implementation. Some results show that the reform is a superficial one and may not have a practical effect on China’s current immigration legal framework. However, complete results cannot be obtained only through the comparative research of legal definitions. Some practical case studies will also be required to analyze in detail to demonstrate the reasons that some reforms still remain at the superficial level and what further progress is required in China's immigration legal framework. This is a perspective that has been overlooked in most comparative law studies. In the first part, this article will conduct a simple comparative study of the reform of Chinese migration law and use cases studies to illustrate the reform of Chinese migration law. In the second part, this article will point out another perspective that is easily overlooked, that is, how do the Chinese nationals treat the reform: whether it is a legislative advance or a failure, and whether it deepens social tensions between nationals and immigrants. In the third part, the article will discuss Chinese migration law through China’s international law perspective with international organizations, such as International Organization for Migration and International Labour Organization will also be discussed to dialectically judge the reform of Chinese migration law. This article will adopt case and comparative studies to conduct overall research based on the reform of Chinese migration law and try to put forward more constructive advice for China’s immigration legal framework.

Keywords: Chinese migration law, reform, foreigners, immigration legal framework

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437 An Evaluation of Impact of Media on the Electoral Reform Process in Nigeria between 2010–2015

Authors: H. Shola Adeosun, D. Adeoye Odedeji, F. Ajoke Adebiyi

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This study examines the impact of media on the electoral process in Nigeria and the roles played by the media in the reform process. Survey research method was adopted as research methodology, and this enables the researcher to use questionnaire, and oral interview to elicit primary data from the respondents was interpreted, analysed and interpreted with statistical tools such as tables, figures, and percentages. The hypothesis formulated were tested with chi-square. The findings revealed that there is significant relationship between the media and electoral reform process in the 2011 and 2015 general elections in Nigeria. The study recommends that electoral committee should implement virile electoral system with the peaceful voting environment. The media should intensify efforts to expose violation of electoral laws; media should play an advocacy role for dialogue and debate on the reform recommendations. The study recommends that media should unite the nation through their reports on peace, national security, national integration and ethnoreligious tolerance and that adequate training should be given to media practitioners on how to report issues relating to elections.

Keywords: evaluation, impact, media, electoral reform process

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436 Exploration and Reform of Fundamentals of Program Design Based on Application Ability

Authors: Jiaqi Yin, Baofeng Liang

Abstract:

The rapid development in the fields of computer science and information technology presents new challenges and opportunities for foundational programming education. Traditional programming courses often focus heavily on theoretical knowledge while neglecting students’ practical programming and problem-solving abilities. This paper delves into the significance of programming education based on application abilities and provides a detailed explanation of a reform approach that incorporates project-driven teaching to nurture students with more comprehensive computer science skills.

Keywords: fundamentals of programming, application abilities, pedagogical reform, program design

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435 Viability of Zoning Reform in Tackling Urban Inequality in Louisville

Authors: Mojeed A. Oladele

Abstract:

The original zoning system in Louisville promoted social segregation among groups and remained a tool for social exclusion that strengthened preexisting inequalities. The current residential zoning system in Louisville is predominantly single-family residential housing. Of the 75% of total land allocated for residential purposes, 55% comprises single-family housing, constituting one form of development and ruminant problems of social segregation within the city. The zoning reform initiative birthed the spatial improvement and development of additional middle housing as a more generic and inclusive housing form. The paper investigates the basis of zoning reform relative to the interconnectedness amongst the discursive objects of analysis and the extensiveness as a strategic tool of structural adjustment. Qualitative methodological assessment generated by collective planning professionals reflects the effectiveness of the new zoning design in strengthening the socio-spatial interactions within the city. The zoning reform is currently at the early stage of implementation and requires more professional/public inputs and constant iterative processes for a more promising urban planning outcome.

Keywords: zoning reform, viability, urban inequality, housing affordability, Louisville

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434 Impact of Revenue Reform on Vulnerable Communities

Authors: Pauliasi Tony Fakahau

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This paper provides an overview of the impact of the revenue reform programme on vulnerable communities in the Kingdom of Tonga. Economic turmoil and mismanagement during the late 1990s forced the government to seek technical and financial assistance from the Asian Development Bank to undertake a comprehensive Economic and Public Sector Reform (EPSR) programme. The EPSR is a Western model recommended by donor agencies as the solution to Tonga’s economic challenges. The EPSR programme included public sector reform, private sector growth, and revenue generation. Tax reform was the main tool for revenue generation, which set out to strengthen tax compliance and administration as well as implement a value-added consumption tax. The EPSR is based on Western values and ideology but failed to recognise that Tongan cultural values are important to the local community. Two participant groups were interviewed. Participant group one consisted of 51 people representing vulnerable communities. Participant group two consisted of six people from the government and business sector who were from the elite of Tongan society. The Kakala Research Methodology provided the framework for the research, and the Talanoa Research Method was used to conduct semi-structured interviews in the homes of the first group and in the workplaces of the second group. The research found a heavy burden of the consumption tax on the purchasing power of participant group one (vulnerable participants), having an impact on nearly every financial transaction they made. Participant group ones’ main financial priorities were kavenga fakalotu (obligations to the church), kavenga fakafāmili (obligations to the family) and kavenga fakafonua (obligations to cultural events for the village, nobility, and royalty). The findings identified inequalities of the revenue reform, especially from consumption tax, for vulnerable people and communities compared to the elite of society. The research concluded that government and donor agencies need ameliorating policies to reduce the burden of tax on vulnerable groups more susceptible to the impact of revenue reform.

Keywords: tax reform, tonga vulnerable community revenue, revenue reform, public sector reform

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433 Rising Individual Responsibility in Healthcare: A Case Study of China

Authors: Ziyu Liu, Martin Buijsen

Abstract:

Although great achievements have been made since the beginning of the Chinese healthcare system reform in 1978, there still remain unresolved problems. Currently, the two leading social issues are accessibility and affordability of healthcare. Facing those challenges, Chinese government initiated the third round of healthcare system reform, accompanied by an array of measures. The newly launched strategies show a tendency to deliver healthcare as welfare goods, achieving equality through an ex-post perspective instead of an ex-ante view. However, if the reform efforts rely solely on the notion of “welfare”, the wrong idea of the government as the only duty-bearer in healthcare will arise. Several major threats, such as high costs as a result of inefficiencies and free riding then become imminent. Therefore, on the basis of Dworkin’s theory, this paper argues that individual responsibility should be introduced when constructing a sustainable healthcare system. And it should be equally highlighted as the duties of government. Furthermore, the notion of individual responsibility is believed to be necessary for promoting the justice of a healthcare system.

Keywords: Chinese healthcare system reform, individual responsibility, right to healthcare, social justice

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432 Judicial Institutions in a Post-Conflict Society: Gaining Legitimacy through a Holistic Reform

Authors: Abdul Salim Amin

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This paper focuses on how judiciaries in post-conflict society gain legitimacy through reformation. Legitimacy plays a pivotal role in shaping peoples’ behavior to submit to the law and verifies the rightfulness of an organ for taking binding decisions. Among various dynamics, judicial independence, access to justice and behavioral changes of the judicial officials broadly contribute in legitimation of judiciary in general, and the court in particular. Increasing the independence of judiciary through reform limits the interference of governmental branches in judicial issues and protects basic rights of the citizens. Judicial independence does not only matter in institutional terms, individual independence also influences the impartiality and integrity of judges, which can be increased through education and better administration of justice. Finally, access to justice as an intertwined concept both at the legal and moral spectrum of judicial reform avails justice to the citizen and increases the level of public trust and confidence. Efficient legal decisions on fostering such elements through holistic reform create a rule of law atmosphere. Citizens do not accept illegitimate judiciary and do not trust its decisions. Lack of such tolerance and confidence deters the rule of law and, thus, undermines the democratic development of a society.

Keywords: legitimacy, judicial reform, judicial independence, access to justice, legal training, informal justice, rule of law

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431 The TarMed Reform of 2014: A Causal Analysis of the Effects on the Behavior of Swiss Physicians

Authors: Camila Plaza, Stefan Felder

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In October 2014, the TARMED reform was implemented in Switzerland. In an effort to even out the financial standing of general practitioners (including pediatricians) relative to that of specialists in the outpatient sector, the reform tackled two aspects: on the one hand, GPs would be able to bill an additional 9 CHF per patient, once per consult per day. This is referred to as the surcharge position. As a second measure, it reduced the fees for certain technical services targeted to specialists (e.g., imaging, surgical technical procedures, etc.). Given the fee-for-service reimbursement system in Switzerland, we predict that physicians reacted to the economic incentives of the reform by increasing the consults per patient and decreasing the average amount of time per consult. Within this framework, our treatment group is formed by GPs and our control group by those specialists who were not affected by the reform. Using monthly insurance claims panel data aggregated at the physician praxis level (provided by SASIS AG), for the period of January 2013-December 2015, we run difference in difference panel data models with physician and time fixed effects in order to test for the causal effects of the reform. We account for seasonality, and control for physician characteristics such as age, gender, specialty, and physician experience. Furthermore, we run the models on subgroups of physicians within our sample so as to account for heterogeneity and treatment intensities. Preliminary results support our hypothesis. We find evidence of an increase in consults per patients and a decrease in time per consult. Robustness checks do not significantly alter the results for our outcome variable of consults per patient. However, we do find a smaller effect of the reform for time per consult. Thus, the results of this paper could provide policymakers a better understanding of physician behavior and their sensitivity to financial incentives of reforms (both past and future) under the current reimbursement system.

Keywords: difference in differences, financial incentives, health reform, physician behavior

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430 The Public Policy of Energy Subsidies Reform in Egypt

Authors: Doaa Nounou

Abstract:

This research examines the public policy energy subsidies reform efforts in Egypt since 2014. Egypt’s widely used energy subsidies have been controversial since they were first introduced, as they inadequately target the poorest part of the population. Also, their effect on economic development and democratic transition became very challenging in recent years. This research argues that although subsidy reform is a highly politicalized issue in democratizing countries, there are still a number of pragmatic public policies that can be applied to make the subsidy system function more efficiently and at the same time decrease inequality which could facilitate a more orderly and peaceful transition to democracy. Therefore, this research attempts to study the role of the executive branch in reforming the subsidy programmes to support the poor and bring about structural changes to achieve social justice and economic growth. This research also attempts to analyze the role of the military and civil society in reforming the subsidy system. Moreover, it attempts to discuss the role of the state media in social mobilization to rationalize consumption and its contribution to subsidies reform.

Keywords: subsidies, public policy, political economy, democratization, equality

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429 Reform of the Law Relating to Personal Property Security

Authors: Ji Lian Yap

Abstract:

This paper will critically consider developments in 2014 in relation to the law relating to security over personal property in Hong Kong. The rules governing the registration of charges under the Hong Kong Companies Ordinance will be examined. Case law relating to personal property security will also be discussed. The transplantation of the floating charge into China’s Property Law will also be considered.

Keywords: personal property, security law, reform of the law, law

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428 Pension Reform in Georgia: Challenges, International Practice and Opportunities for Development

Authors: Manana Lobzhanidze

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Reforming the pension system is urgent in Georgia due to socio-economic problems. Replacing the current pension system with a new one requires, on the one hand, an assessment of the challenges in this field and, on the other hand, a study of the best practices of foreign experience. Objectives: The aim of the research is to identify challenges in the pension reform process in Georgia, to study international experience, and to develop recommendations for the implementation of an effective pension system. Methodologies: A desk study was conducted, and methods of analysis, comparison, grouping, matrix charts, and scenario analysis were used. Findings: The advantages of accumulative pension compared to the current pension system are identified. The main challenge is the non-targeting of the pension contributions and the ineffective investment policy; the public's attitude towards the cumulative pension system is determined.

Keywords: pension reform, challenges, international practice, opportunity for development

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427 Is Privatization Related with Macroeconomic Management? Evidence from Some Selected African Countries

Authors: E. O. George, P. Ojeaga, D. Odejimi, O. Mattehws

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Has macroeconomic management succeeded in making privatization promote growth in Africa? What are the probable strategies that should accompany the privatization reform process to promote growth in Africa? To what extent has the privatization process succeeded in attracting foreign direct investment to Africa? The study investigates the relationship between macroeconomic management and privatization. Many African countries have embarked on one form of privatization reform or the other since 1980 as one of the stringent conditions for accessing capital from the IMF and the World Bank. Secondly globalization and the gradually integration of the African economy into the global economy also means that Africa has to strategically develop its domestic market to cushion itself from fluctuations and probable contagion associated with global economic crisis that are always inevitable Stiglitz. The methods of estimation used are the OLS, linear mixed effects (LME), 2SLS and the GMM method of estimation. It was found that macroeconomic management has the capacity to affect the success of the privatization reform process. It was also found that privatization was not promoting growth in Africa; privatization could promote growth if long run growth strategies are implemented together with the privatization reform process. Privatization was also found not to have the capacity to attract foreign investment to many African countries.

Keywords: Africa, political economy, game theory, macroeconomic management and privatization

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426 Effects of Subsidy Reform on Consumption and Income Inequalities in Iran

Authors: Pouneh Soleimaninejadian, Chengyu Yang

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In this paper, we use data on Household Income and Expenditure survey of Statistics Centre of Iran, conducted from 2005-2014, to calculate several inequality measures and to estimate the effects of Iran’s targeted subsidy reform act on consumption and income inequality. We first calculate Gini coefficients for income and consumption in order to study the relation between the two and also the effects of subsidy reform. Results show that consumption inequality has not been always mirroring changes in income inequality. However, both Gini coefficients indicate that subsidy reform caused improvement in inequality. Then we calculate Generalized Entropy Index based on consumption and income for years before and after the Subsidy Reform Act of 2010 in order to have a closer look into the changes in internal structure of inequality after subsidy reforms. We find that the improvement in income inequality is mostly caused by the decrease in inequality of lower income individuals. At the same time consumption inequality has been decreased as a result of more equal consumption in both lower and higher income groups. Moreover, the increase in Engle coefficient after the subsidy reform shows that a bigger portion of income is allocated to consumption on food which is a sign of lower living standard in general. This increase in Engle coefficient is due to rise in inflation rate and relative increase in price of food which partially is another consequence of subsidy reform. We have conducted some experiments on effect of subsidy payments and possible effects of change on distribution pattern and amount of cash subsidy payments on income inequality. Result of the effect of cash payments on income inequality shows that it leads to a definite decrease in income inequality and had a bigger share in improvement of rural areas compared to those of urban households. We also examine the possible effect of constant payments on the increasing income inequality for years after 2011. We conclude that reduction in value of payments as a result of inflation plays an important role regardless of the fact that there may be other reasons. We finally experiment with alternative allocations of transfers while keeping the total amount of cash transfers constant or make it smaller through eliminating three higher deciles from the cash payment program, the result shows that income equality would be improved significantly.

Keywords: consumption inequality, generalized entropy index, income inequality, Irans subsidy reform

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425 Introducing the Accounting Reform of Public Finance in the Czech Republic

Authors: M. Otrusinova, E. Pastuszkova

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The article is addressing the currently ongoing reform processes of transforming the public finance accounting based on cash flow principle to accrual principle. The presented analysis concerns the issues associated with the introduction of the state accounting from the perspective of municipal employees in compiling the opinions of financial experts in conditions of the Czech Republic. The aim of this paper is to present outcomes of analysis focused on currently discussed topics which are related to introducing the accrual principle into accounting of selected entities, especially municipalities and municipality-funded institutions. The output of the paper consists of comparing the application of the accrual principle in the financial reporting of municipalities in the Czech Republic and Slovakia. In conclusion and based on the survey, respondents from Slovak municipalities that have already adopted the accrual accounting principle show better opinion than Czech municipalities.

Keywords: accrual principle, accounting, accounting reform, Czech Republic, municipalities, public finance

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424 Political Polarization May Be Distorted When It Comes to Police Reform

Authors: Nancy Bartekian, Christine Reyna

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Republicans and Democrats are often polarized when it comes to important topics, but the portrayal of polarization of key issues might be distorted and exaggerated. We examined Republicans' and Democrats’ attitudes about police reform policy during the 2020 racial justice protests and calls to ‘defund the police’. We hypothesized that a) Republicans and Democrats will be polarized on the “defund police'' question; however, b) they will have similar overall attitudes towards specific police reform policies (will be on the same side of the scale--disagree vs. agree), but c) will differ in their extent of agreement or disagreement (main effect of political party ID, but located on the same side of the scale). Using one-way, Multivariate analysis of covariance (MANCOVA) controlling for race, education, and income, we found an overall effect of political party ID. Six out of the nine policies studied were, in fact, not polarizing; both groups were in consensus on whether they disagreed or agreed with the policy, including “defund police''. Results suggest that polarization might be exaggerated.

Keywords: political psychology, social, ideology, polarization

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423 Interrogating Student-Teachers’ Transformative Learning Role, Resources and Journey Considering Pedagogical Reform in Teacher Education Continuums

Authors: Nji Clement Bang, Rosemary Shafack M., Kum Henry Asei, Yaro Loveline Y

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Scholars perceive learner-centered teaching-learning reform as roles and resources in teacher education (TE) and professional outcome with transformative learning (TL) continuum dimensions. But, teaching-learning reform is fast proliferating amidst debilitating stakeholder systemic dichotomies, resources, commitment, resistance and poor quality outcome that necessitate stronger TE and professional continuums. Scholars keep seeking greater understanding of themes in teaching-learning reform, TE and professional outcome as continuums and how policymakers, student-teachers, teacher trainers and local communities concerned with initial TE can promote continuous holistic quality performance. To sustain the debate continuum and answer the overarching question, we use mixed-methods research-design with diverse literature and 409 sample-data. Onset text, interview and questionnaire analyses reveal debilitating teaching-learning reform in TE continuums that need TL revival. Follow-up focus group discussion and teaching considering TL insights reinforce holistic teaching-learning in TE. Therefore, significant increase in diverse prior-experience articulation1; critical reflection-discourse engagement2; teaching-practice interaction3; complex-activity constrain control4 and formative outcome- reintegration5 reinforce teaching-learning in learning-to-teach role-resource pathways and outcomes. Themes reiterate complex teaching-learning in TE programs that suits TL journeys and student-teachers and students cum teachers, workers/citizens become akin, transformative-learners who evolve personal and collective roles-resources towards holistic-lifelong-learning outcomes. The article could assist debate about quality teaching-learning reform through TL dimensions as TE and professional role-resource continuums.

Keywords: transformative learning perspectives, teacher education, initial teacher education, learner-centered pedagogical reform, life-long learning

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422 Compensation Analysis on Secondary Public Hospitals of Pudong New Area in Shanghai

Authors: Wei Fang, Jian Jun Gu, Di Xue

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Objective: To analyze the employee compensation status of secondary public hospitals of Pudong New Area in Shanghai in order to provide information for compensation reform of public hospitals in Shanghai and as well as in China. Methods: We surveyed all 15 secondary public hospitals of Pudong New Area in Shanghai to collect hospital annual compensation data for their employees and to investigate their suggestions for compensation reform in public hospitals in China. We also collected related annual compensation data of employees in Shanghai and of physicians in the USA from Shanghai statistical Yearbook 2013 and from Bureau of Labor Statistics, U.S. Department of Labor. Results: The average annual compensation for the employees in secondary public hospitals of Pudong New Area in Shanghai in 2012 was 2.65 times of that for overall employees in Shanghai. The physician’s compensation in these public hospitals was relatively lower than that in the USA. Conclusion: The physicians’ compensation in the secondary public hospitals of Pudong New Area in Shanghai should be increased rationally and new compensation reform in public hospitals in Shanghai should be carefully designed.

Keywords: human resource, compensation, public hospital, Shanghai

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421 Reformed Land: Extent of Use and Contribution to Livelihoods in the Waterberg District

Authors: A. J. Netshipale, M. L. Mashiloane, S. J. Oosting, I. J. M. De Boer, E. N. Raidimi

Abstract:

Three tier land reform programme (land restitution, land redistribution and land tenure reform) had been implemented for the past two decades in South Africa with an aim of redressing the unjust land ownership patterns of the past. Land restitution and redistribution seeked to make land available for beneficiaries’ ownership based on policy guidelines. Attention given to the two sub-programmes was mostly land reform focused with the quantity of land that exchanged ownership being used as a measure of success with disregard for how the land is used by the beneficiaries for their livelihoods. In few cases that the land use assessment was done for the two sub-programmes it was assessed on a case basis or few selected cases. The current study intended to shed light on a broader scope. This study investigated the extent to which land reform farms were used and contribution made by farms to the livelihoods of active beneficiaries. Seventy six farms that represented restitution (16 farms) and redistribution (60) programmes were selected for land use investigation. Land use data were collected from farm representatives by means of semi-structured questionnaire. A stratified sample of 87 households (38 for restitution and 49 for redistribution) were selected for livelihood investigations. Data on income generating activities and passive income sources were collected from household heads using semi-structured questionnaire. Additional data were collected through focus group discussions and from stakeholders through key-informants interviews. Livestock production used more land per farm on average (45%) in relation to the amount of average total land used per farm of 77% under land redistribution programme. Land restitution transformed crop farms into mixed farming and unused farms to be under use while land redistribution converted conservation land into agricultural land and also unused farms to be used. Livestock production contributed on average 25% to the livelihoods of 48% of the households whereas crop production contributed 31% on average to the livelihoods of 67% of the households. Government grants had the highest contribution of 54% on average and contributed to most households (72%). Agriculture was the sole source of livelihoods to only three per cent of the households. Most households (40%) had a mix of three livelihoods sources as their livelihood strategy. It could be concluded that the use of reformed land would be mainly influenced by the agro-ecological conditions of the area and agriculture could not be the main source of livelihoods for households that benefited from land reform. Land reform policies which accommodate diverse livelihoods activities could contribute to sustainable livelihoods.

Keywords: active beneficiaries, households, land reform, land use, livelihoods

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