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AUDITING (2) answer(s).
 
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ID:   126832


How much information disclosure of building energy performance / Hsu, David   Journal Article
Hsu, David Journal Article
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Publication 2014.
Summary/Abstract Many different governments have begun to require disclosure of building energy performance, in order to allow owners and prospective buyers to incorporate this information into their investment decisions. These policies, known as disclosure or information policies, require owners to benchmark their buildings and sometimes conduct engineering audits. However, given substantial variation in the cost to disclose different types of information, it is natural to ask: how much and what kind of information about building energy performance should be disclosed, and for what purposes? To answer this question, this paper assembles and cleans a comprehensive panel dataset of New York City multifamily buildings, and analyzes its predictive power using a Bayesian multilevel regression model. Analysis of variance (ANOVA) reveals that building-level variation is the most important factor in explaining building energy use, and that there are few, if any, relationships of building systems to observed energy use. This indicates that disclosure laws requiring benchmarking data may be relatively more useful than engineering audits in explaining the observed energy performance of existing buildings. These results should inform the further development of information disclosure laws.
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2
ID:   190696


When does bureaucracy function in autocratizing regimes? the court of auditors in Turkey / Soyaltin-Colella, Digdem   Journal Article
Soyaltın-Colella, Digdem Journal Article
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Summary/Abstract Turkey has experienced a radical political transformation within the last decade. The promising reforms of the Justice and Development Party (AKP) in its early years have gradually given way to autocratic politics. The transition to a presidential regime has further widened the executive’s control over the institutional checks and bureaucratic accountability mechanisms. Yet, the Court of Auditors – Turkey’s supreme audit institution – has continued to publish audit reports on numerous institutions, including AKP-run municipalities and private companies owned by AKP supporters, and revealed corruption, waste and irregularities in public spending. This article argues when certain domestic conditions (censored public servants, co-opted mainstream media, and suppressed opposition) are met, bureaucracy can function in autocratizing regimes since it does not generate political power costs for the government, but instead provides legitimacy to the incumbents in the international institutions of the liberal democratic order.
Key Words Bureaucracy  Turkey  Autocratization  Political Costs  Auditing 
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