Application of functional language method in interactive web programming
In order to keep the interactive nature of web application,server-side programs,such as CGI,must switch between multiple scripts,which consequentially leads to the losing of control information.Some methods from functional language are implemented in web programming to remedy these problems.They can not only simplify the procedure of coding,but also improve integrity of the pro-gram.Particularly,they are also implemented as common methods in most languages.
This study investigates the level of fiscal policy disclosure within financial statements of Indonesian local governments. Indonesia is a developing country that has recently undergone major state financial reform. Isomorphic institutional theory is adopted as the underlying theoretical framework. There is a high level of communication as measured by the Fiscal Policy Compliance Index (81.2%). Regression analysis shows that the coercive isomorphism variable, measured by number of parliamentarians, is positive and statistically significant predictor of the extent of fiscal policy disclosure. Local governments that have more parliamentarians in their jurisdiction communicate more extensively. In addition, the age of local governments and financial independence variables affect the extent of fiscal policy disclosure in Indonesian local governments.