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The Chief Financial Officers Act of 1990 (and the subsequent Government Management Reform Act of 1994) mandated federal agencies to prepare corporate-style annual financial statements and subject them to independent audit. Over a decade later, it is reasonable to ask what the consequences of CFO Act financial statements have been. Accrual accounting produces auditable financial statements that establish accountability, contribute to the credibility of financial information, and identify long-term financial issues; but financial statements are not linked to the processes for resource-allocation decisions, nor do they produce information needed by managers. Some of these shortcomings are explained by contextual and sectoral differences.

The Chief Financial Officers Act and subsequent legislation require federal agencies to produce corporate-style financial statements. Arguments for financial statements drew on private sector analogies and suggested policy makers and managers would use the information to make better public policy and management decisions and improve accountability for financial management and program performance. Nearly all major government agencies have unqualified audit opinions and improvements in financial management are claimed. But benefits for policy making and management are not yet well understood. This paper examines the question by comparison with the private sector and by examining what agencies say about the uses and users of financial statement information. The emerging challenge in the evolution of federal financial reporting is to develop better government-specific analytical tools and other financial information for policy makers and managers.

There is a current argument that “national security” and “national defense” are no longer synonymous terms-that there is a new and broader definition for the activities that contribute to “the common defense.“ A whole of government approach is suggested as a means for integrating and coordinating national security policies and programs. To support this approach, recommendations have been made for an integrated national security budget. Focusing on the executive budget process, three approaches to an integrated national security budget are examined: organization-based, program-based and function-based. Though there are questions about the importance of budget structure and the effectiveness of program budgeting, a whole of government integrated unified national security budget could facilitate the fiscal trade-offs required between alternative means of pursuing national security objectives in the executive budget.

The distinction between discussing human capital (HC) and its actual measurement is the presence of indices and equations to substantiate the belief of measuring intangibles. The chapter makes a concise mention of research precedents, deriving leads for the foundation of HC. The chapter aims to provide clarity on the concept of HC measurement and bring to light the tools that can confer tangibility to intangibles. It argues that the measurement of HC is an achievable idea; furthering that a systematic review into the inter-disciplinary studies can offer viable solutions to the challenge of measuring intangibles. The chapter while discussing the contention makes a vivid mention of Bhutan’s gross national happiness (GNH), Happiness Seismograph, Cobb–Douglas model and others to make an impression on the minds of the reader.

Woman's use of violence has been mainly conceptualised through woman's experiences of victimization. However, more recent perspectives emphasise the female agency, responsibility and meaning of woman's violence. Listening to the voices of victims of women's abuse is a powerful way of learning about woman's use of violence and its impact on the victims. We conducted focus groups with 41 men from four countries who experienced female-perpetrated abuse. Four major types of abuse were identified: psychological abuse and coercive control followed by physical violence and sexual violence. Psychological abuse ranged from verbal assaults and gaslighting to provoking physical altercations and reporting false accusations. Patterns of control included deliberate isolation, threatening false accusations and financial domination. Men reported that women initiated physical violence for various reasons, including jealousy and rage. Some women used different objects that could seriously hurt, including knife, while others slapped, bit, punched or kicked. Several men reported female-perpetrated sexual abuse. Woman's use of violence in the intimate relationship should be treated seriously. A more gender-inclusive approach to partner abuse is required that can focus on a better prevention of abuse for all victims.

The purpose of this paper is to synthesize the previously established list of key performance indicators (KPIs), to identify and categorize the core performance indicators that are measurable and quantifiable.

A literature-based qualitative approach is adopted for accumulating desired information on identifying and categorizing the core indicators. The list of KPIs established in an earlier paper is narrowed down considering the future research needs suggested by the literature.

The quantifiable and measurable core indicators are identified and categorized in the form of a list. The core indicators are defined and the variables required to quantify them are described by citing peer-reviewed literature.

This paper represents the first step toward establishing a relevant list of quantifiable and measurable core KPIs. Future research papers could emphasize derivation of mathematical expressions for determining the identified core KPIs and validating these KPIs using simulation of real building data.

The need to establish a concise and relevant list of quantifiable and measurable KPIs that could express more than one type of information about a facility's performance is identified in this paper. This paper presents and describes a narrowed down list of core KPIs, which could be utilized by facility management industry professionals while performing a holistic performance assessment.

This paper provides a list of core KPIs that could express more than one aspect of a facility's performance and that is measurable and quantifiable.

Colleges of education must do more than expose prospective educators to “best” practices for teaching and leading linguistically, culturally, and ethnically diverse students. Educators need to develop attitudes, knowledge, skills, and dispositions necessary to become competent in catering to diverse student populations in schools. In this chapter, we seek to extend this conversation using a critical pedagogical lens. We draw specifically on Paulo Freire’s concept of radical love to interrogate our ways of teaching, leading, and opening up spaces for dialogue toward educating pre-service teachers and leaders who are critically conscious. Additionally, we use Paulo Freire’s concept of radical love to explore the similarities and disjunctures in our pedagogy and positionalities as international scholars of color.

Gareth C. C. Chang joined Hughes Aircraft Company on May 10, 1993 as senior vice president of marketing and president of Hughes International. Chang comes to Hughes after 20 years with McDonnell Douglas Corporation, where he served as a corporate vice president and president of McDonnell Douglas Pacific and Asia.