This paper shows that the efficiency in public services more generally and in public spending on education and R&D in particular varies significantly between countries. The paper, however, also illustrates the difficulties of measuring efficiency and effectiveness. Progress has been made in...

The paper considers issues concerning the techniques allowing correct assessment of how effective the regional and municipal authorities operate. We present our general considerations whether such assessments could be applicable for more detailed matters of evaluation - such as separate duties...

This paper attempts to reinforce by means of social theory the procedure and property (attribute) of financial accounting measurement advanced by Salvary [1985,1989,1992]. The procedure entails estimating the amount of cash flows derivable from existing investment projects; and the measurement...