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Sample records for government accounting office

  1. 20 CFR 401.175 - Government Accountability Office.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Government Accountability Office. 401.175... RECORDS AND INFORMATION Disclosure of Official Records and Information § 401.175 Government Accountability Office. We disclose information to the Government Accountability Office when that agency needs the...

  2. 4 CFR 11.1 - Right to representation before the Government Accountability Office.

    Science.gov (United States)

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Right to representation before the Government Accountability Office. 11.1 Section 11.1 Accounts GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL SYSTEM RECOGNITION... Accountability Office. Each person having a claim or other rights assertable in the Government Accountability...

  3. Whole of Government Accounts

    DEFF Research Database (Denmark)

    Pontoppidan, Caroline Aggestam; Chow, Danny; Day, Ronald

    In our comparative study, we surveyed an emerging literature on the use of consolidation in government accounting and develop a research agenda. We find heterogeneous approaches to the development of consolidation models across the five countries (Australia, New Zealand, UK, Canada and Sweden...... of financial reporting (GAAP)-based reforms when compared with budget-centric systems of accounting, which dominate government decision-making. At a trans-national level, there is a need to examine the embedded or implicit contests or ‘trials of strength’ between nations and/or institutions jockeying...... for influence. We highlight three arenas where such contests are being played out: 1. Statistical versus GAAP notions of accounting value, which features in all accounting debates over the merits and costs of ex-ante versus ex-post notions of value (i.e., the relevance versus reliability debate); 2. Private...

  4. Analysis of Government Accountability Office and Department of Defense Inspector General Reports and Commercial Sources on Service Contracts

    Science.gov (United States)

    2010-06-01

    Acquisition Research Program BIM Building Information Modeling COR Contracting Officer Representative DoD Department of Defense FPDS...WBS), performance work statements (PWS) and statement of work (SOW), market research, budget and cost estimates, determining contract type, and...contracting within this project. The recurrent best practices in contracting among all sources emphasized planning, defining requirements, market research

  5. CORPORATE GOVERNANCE AND STAKEHOLDERS’ ACCOUNTABILITY

    Directory of Open Access Journals (Sweden)

    Elena CHIȚIMUȘ

    2015-04-01

    Full Text Available Corporate governance is the system through which companies are directed and controlled but until today academic environment, regulators, corporations couldn’t reach a unanimous definition. Corporate governance provisions suffered changes after several largely covered financial scandals. Entities incur costs when complying with new regulations but not complying impacts the reputation and investors might think twice before bringing their money into the company. Accountability for business decisions, risk management, control that set the economic path of the company is mandatory for proving that the company is run in a fairly and smart way. This study aims to investigate how corporate governance relates to accountability of all parties involved in the current business of companies as any conflict of interest is detrimental to the company and affects in a negative way its performance.

  6. DO ACCOUNTING AND FINANCE TOOLS SERVE GOVERNANCE?

    OpenAIRE

    Mohamed Ariff; J. Ratnatunga

    2008-01-01

    A brief review of recent literature on corporate governance is provided, which is then concluded with a proposed corporate governance framework as a starting point for further development. We propose that it is stakeholder concentration that determines the quality of corporate governance. Next objective of this paper is the more ambitious one of addressing the role of accounting and finance disciplines to serve corporate governance. We test empirically if the use of some accounting and financ...

  7. Corporate Governance & Social Responsibility: : Challenges Regarding Accountability

    NARCIS (Netherlands)

    drs. Ewoud Jansen

    2012-01-01

    Corporate Social Responsibility affects Corporate Governance as it stretches the accountability of companies beyond its traditional boundaries. This however may conflict with the corporate objective of maximizing stockholder wealth. The paper provides an overview of various academic theories and

  8. The Chief Financial Officer and Government Relations.

    Science.gov (United States)

    Lasher, William F.; Grigsby, Gwen; Sullivan, Charlotte

    1999-01-01

    Examines the work of the college or university chief financial officer (CFO) in government relations, focusing on the CFO's responsibilities, methods of working with state legislatures, pitfalls in legislative relations, and special problems faced by institutions in capital cities. (Author/MSE)

  9. Corporate Governance and Strategic Management Accounting Disclosure

    Directory of Open Access Journals (Sweden)

    Setianingtyas Honggowati

    2017-06-01

    Full Text Available The aim of this study is to examine the corporate governance influence on strategic management accounting disclosure. The strategic management accounting disclosure in this study was measured by the disclosure level regarding strategic management accounting published in the company's annual report according to the index (made by the author. The corporate governance is proxied by board size, independent board, and managerial ownership. The data of this study are 497 manufacturing companies in Indonesia in the period of 2011-2015 and the method employed in this study is regression analysis method. The findings show that board size has significant positive influence on the disclosure level of strategic management accounting of manufacturing companies in Indonesia, and the proportion of independent board does not influence SMA disclosure, while managerial ownership has negative influence the disclosure level of strategic management accounting.

  10. Corporate governance, accountability and mechanisms of accountability : an overview

    OpenAIRE

    Brennan, Niamh; Solomon, J. (Jill)

    2008-01-01

    Purpose – This paper reviews traditional corporate governance and accountability research, to suggest opportunities for future research in this field. The first part adopts an analytical frame of reference based on theory, accountability mechanisms, methodology, business sector/context, globalisation and time horizon. The second part of the paper locates the seven papers in the special issue in a framework of analysis showing how each one contributes to the field. The paper presents a frame o...

  11. Ergonomics evaluation of a government office building.

    Science.gov (United States)

    Pentikis, John; Lopez, Mary S; Thomas, Robert E

    2002-01-01

    An ergonomics team from the US Army Center for Health Promotion and Preventive medicine evaluated 465 video display terminal (VDT) workstations in a Government office building over an 18-day period. Each workstation evaluation involved an assessment of the worker, the chair, the desk, the keyboard, the pointing device, the monitor, and the office environmental conditions. The team also collected worker pain and injury information. The problems seen during the evaluation were characteristic of most office environments where VDT workstation furniture was purchased before the advent of mouse-driven software. The majority of furniture evaluated was not designed to meet the demands of intensive mouse use for prolonged periods of time. Much of the workstation furniture was not adjustable, chairs lacked adequate back support, and workers assumed non-neutral postures. As a result, more than 35% of the workers evaluated complained of on-the-job pain. New office furniture that is adjustable, adequate desk space and storage space were among the solutions recommended by the ergonomics team.

  12. 78 FR 77132 - Notification of a Public Meeting of the Government Accountability and Transparency Board

    Science.gov (United States)

    2013-12-20

    ...] Notification of a Public Meeting of the Government Accountability and Transparency Board AGENCY: Office of... Government Accountability and Transparency (GAT) Board will host a meeting for the public to make... Accountability and Transparency Board's mandate appears in Executive Order 13576 (June 13, 2011), which in short...

  13. Responsibility with accountability: A FAIR governance framework for performance accountability of local governments

    Directory of Open Access Journals (Sweden)

    Anwar Shah

    2014-12-01

    Full Text Available This paper focuses on the role of local governments in bringing about fair, accountable, incoorruptible and responsive (FAIR governance. Local governments around the world have done important innovations to earn the trust of their residents and their comparative performance is of great interest yet a comprehensive framework to provide such benchmarking is not available. This paper attempts to fill this void, by developing a general framework for performance accountability of local governments and by relating real world practices to aspects of this framework. The proposed rating framework requires several types of assessments: (a their compliance with due process and law; (b monitoring of fiscal health for sustainability; (c monitoring of service delivery ; and (d citizens’ satisfaction with local services. The approach yields key indicators useful for benchmarking performance that can be used in selfevaluation and improvement of performance. t From an analysis of practices in local government performance monitoring and evaluation, the paper concludes that ad hoc ad-on self standing monitoring and evaluation systems are more costly and less useful than built-in tools and mechanisms for government transparency, self–evaluation and citizen based accountability such as local government output budgeting and output based fiscal transfers to finance local services.

  14. Patent office governance and patent system quality

    OpenAIRE

    PICARD, Pierre M.; VAN POTTELSBERGHE DE LA POTTERIE, Bruno

    2011-01-01

    The present paper discusses the role of quality in patent systems from the perspective of patent offices' behavior and organization. After documenting original stylized facts, the paper presents a model in which patent offices set patent fees and the quality level of their examination processes. Various objectives of patent offices' governors are considered. We show that the quality of the patent system is maximal for the patent offices that maximises either the social welfare or its own prof...

  15. Framing public governance in Malaysia : rhetorical appeals through accrual accounting.

    OpenAIRE

    Ferry, L.; Zakaria, Z.; Zakaria, Z.; Slack, R.

    2017-01-01

    In government, the challenges of governance and anti-corruption are exacerbated by accounting not being fit for purpose. In developing countries, many governments adopt accrual accounting as a panacea. Drawing on Goffman's frame analysis, and rhetorical appeals to logic, credibility and emotion, this paper examines the adoption of accrual accounting in Malaysia. It was found accrual accounting has potential for keying governance and anti-corruption. However, rhetorical appeals that attempt to...

  16. Five countries pioneering accrual budgeting and accounting in central government

    NARCIS (Netherlands)

    Dees, M.; Neelissen, P.A.

    2004-01-01

    In its 2001 Budget Memorandum, the Dutch government announced that accrual budgeting and accounting would replace the current obligation-cash budgeting and accounting system in ministerial budgets and accounts in several years’ time.

  17. The Content of Accountability in Corporate governance

    Directory of Open Access Journals (Sweden)

    Natalya Mosunova

    2014-01-01

    Full Text Available This essay examines such aspects of corporate accountability as accounts and financial reporting, compliance to certain efficiency indicators and stakeholders’ interests including moral values, their roles for various groups of stakeholders. For these purposes author analyses the development of agency and stakeholders’ theories in regard to financial reporting, provides evidences of stakeholder accountability in case law and legislation are provide and identifies difficulties of stakeholder accountability. It is argued that there is no universal definition of efficiency as a type of accountability and it may be defined through risk management and internal control systems only. Morality is also an ambiguous category for corporate accountability originated rather from political science than jurisprudence and may be used only like upplementary remedy.That analysis allows justification of the absence of conflict between different definitions of accountability, inextricably links between them and their joint application as a guarantee of the achievement of accountability objectives.

  18. Accounting Systems and the Electronic Office.

    Science.gov (United States)

    Gafney, Leo

    1986-01-01

    Discusses a systems approach to accounting instruction and examines it from the viewpoint of four components: people (titles and responsibilities, importance of interaction), forms (nonpaper records such as microfiche, floppy disks, hard disks), procedures (for example, electronic funds transfer), and technology (for example, electronic…

  19. Procurement Contracting Officer’s Guide to Cost Accounting Standards,

    Science.gov (United States)

    1977-09-01

    ACCESSION MO r P.R0CUR2K2NT CONTRACTING ^FFICDR’S %UID2 TO COST ACCOUNTING STANDARDS. .-IB’ i 4fiSj irPBVPWra ONOANIZATION NAME MB AOONESS...discussing the history and development of Cost Accounting Standards, the functions of the Cost Accounting Standards Board, and the methodology...20. Abstract (continued) the tasks that Cost Accounting Standards have placed on the procurement officer. 3y understanding these tasks the

  20. Improving Local Government Accountability for Poor and ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    Examples in Uganda include: -citizen scorecards -public media campaigns ... Social accountability actions are often uncoordinated and can be seen as "going ... Birth registration is the basis for advancing gender equality and children's rights.

  1. Corporate Governance and Accounting Conservatism in China

    Directory of Open Access Journals (Sweden)

    Donglin Xia

    2009-12-01

    Full Text Available A principal-agent relationship exists among creditors, shareholders and management, and information asymmetry among them leads to asymmetric loss functions, which induces conservative accounting. This paper investigates the determinants of accounting conservatism using accrual-based measures and data from 2001 to 2006 in China. We find that a higher degree of leverage, lower level of control of ultimate shareholders and lower level of management ownership lead to more conservative financial reporting. We also find that political concerns and pressures among state-owned enterprises are greater than those among non-state owned enterprises, which leads to more conservative financial reporting among the former. However, a decrease in such concerns leads to a decrease in accounting conservatism. Overall, we find that among the determinants of conservatism in China, debt is the most important, followed by ownership, and that board has little influence.

  2. Perception Study on Workspace for Government Office in Malaysia

    Directory of Open Access Journals (Sweden)

    Zawawi E.M.A

    2014-01-01

    Full Text Available Nowadays, office workspaces consist of four (4 different generations; Veterans, Boomers, X-ers and Millenial, which different generation have different preferences. It is essential as Facilities Management Manager to understand the effects of the workspace design satisfactions on the generational of office employee and to improve the office working spaces. This research is focused only for government offices building in Selangor which consisted of ten (10 departments. This study aims to investigate the office workspace configuration that has been implemented in government offices as this influence the satisfaction of the employee and the organisation as a whole a long with creating better office workspace in reaching suitable office workspace. The study is a cross-sectional survey that used self-administered structured questionnaire to the target population of employees. Out of the one hundred and ninety (190 questionnaire administered, one hundred and eighty six (186 questionnaire were obtained constituting 98% for analysis. Non-parametric of SPSS approach was used to analyse data such as cumulative percentage of Demographic variables, percentage of the elements of workspace design (usability, flexibility, controllability and suitability, the level of employee’s satisfaction and the mean rank of the preference of crucial choices in creating better office workspace (Location, Use, Layout, Appearance, Support Spaces and Standardisation. The study develops understanding of which elements of satisfactions of workspace design and the crucial choices in creating better office workspace in providing satisfying design features. The study thereby provides advice for facility management decision making.

  3. Production and use of independent media: road to government accountability?

    NARCIS (Netherlands)

    A. Macedo de Jesus (Anderson); I.L. van Staveren (Iris)

    2014-01-01

    markdownabstract__Abstract__ This study addresses the question to what extent independent media contributes to government accountability, in particular the social accountability of governments in service delivery. It does so by analysing the effect of the production and use of independent media

  4. Accountability and legitimacy in earth system governance: A research framework

    NARCIS (Netherlands)

    Biermann, F.; Gupta, A.

    2011-01-01

    Along with concerns over the effectiveness of earth system governance, ways of enhancing its accountability and legitimacy are increasingly coming to the fore in both scholarly debate and political practice. Concerns over accountability and legitimacy pertain to all levels of governance, from the

  5. Office and Agamben's Genealogy of Economy and Government

    DEFF Research Database (Denmark)

    Dean, Mitchell

    2017-01-01

    This paper locates Giorgio Agamben’s book Opus Dei in his larger Homo Sacer project and particularly a series of genealogical and archaeological studies within it. It argues for a disenchanted and dispersed reading of Agamben’s approach to office as a resource for concerns that are germane...... for office. More broadly, Agamben’s work on office is shown to bear upon questions of the constitution of sovereignty and government as forms of power, on different forms of rationalisation, and themes of secularisation and modernity found in classical sociology and intellectual history....

  6. The chief data officer handbook for data governance

    CERN Document Server

    Soares, Sunil

    2015-01-01

    A practical guide for today's chief data officers to define and manage data governance programs   The relatively new role of chief data officer (CDO) has been created to address the issue of managing a company's data as a strategic asset, but the problem is that there is no universally accepted "playbook" for this role. Magnifying the challenge is the rapidly increasing volume and complexity of data, as well as regulatory compliance as it relates to data. In this book, Sunil Soares provides a practical guide for today's chief data officers to manage data as an asset while delivering the truste

  7. Consistency endangered by FASB-GASB (Financial Accounting Standards Board, Government Accounting Standards Board ) dispute.

    Science.gov (United States)

    Garner, M; Grossman, W

    1991-02-01

    The Financial Accounting Foundation's (FAF's) November 1989 decision to uphold the 1984 jurisdictional arrangement between the Financial Accounting Standards Board (FASB) and the Government Accounting Standards Board (GASB) leaves little doubt that the healthcare industry will now be subject to two sets of accounting standards. The FAF's decision created a distinction between the accounting practices of government-owned hospitals and non-hospital governmental entities and their adherence to standards set by FASB, GASB, and the American Institute of Certified Public Accountants. A governmental healthcare organization should carefully determine which accounting rules it follows and remain attentive to further GASB developments.

  8. 12 CFR 1806.304 - Books of account, records and government access.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Books of account, records and government access..., DEPARTMENT OF THE TREASURY BANK ENTERPRISE AWARD PROGRAM Terms and Conditions of Assistance § 1806.304 Books... to the Awardee's offices and facilities, and all books, documents, records, and financial statements...

  9. Local government financial autonomy in Nigeria: The State Joint Local Government Account

    Directory of Open Access Journals (Sweden)

    Jude Okafor

    2010-07-01

    Full Text Available This paper addresses the statutory financial relations and financial autonomy of local government in Nigeria, and the freedom of local government to generate revenue from its assigned sources without external interference. It focuses particularly on a financial instrument called the State Joint Local Government Account (SJLGA and how its operations have positively or negatively affected the financial autonomy of local government councils and the inter-relations between state and local government in Nigeria.

  10. Sexual Harassment and Government Accountants: Anecdotal Evidence from the Profession.

    Science.gov (United States)

    Stanko, Brian; Miller, Gerald J.

    1996-01-01

    Female accountants (330 of 650) in local, state, or federal agencies responded to general attitude statements and added narrative comments indicating that sexual harassment is a serious problem in the government accounting workplace. Many feel that their agencies have not addressed the issue adequately. (SK)

  11. Role and importance of accounting and audit in corporate governance

    Directory of Open Access Journals (Sweden)

    Lovre Ivan

    2014-01-01

    Full Text Available The current economic crisis and the financial scandals of the early XXI century led to the discrediting and compromising the accounting and auditing profession. The assumption of efficient growth and development of a company is an introduction of corporate governance and protection of the interests of creditors. In order to regain public confidence in financial reporting, it is necessary to examine the role of accounting and auditing profession and align it with international standards. It is necessary to take into account The OECD Principles of Corporate Governance, which are accepted by all international financial and accounting organizations, with the aim of rehabilitation of confidence in the audit. Taking into account The OECD Principles, it becomes necessary for accounting and auditing practices to be directed towards the fulfillment of the basic role of protecting the interests of stakeholders and providing information for the functioning of the administration.

  12. The consolidation of annual accounts in the Swiss Federal Government

    OpenAIRE

    Vollenweider, Petra

    2011-01-01

    Financial reporting in the public sector is influenced by the private sector accounting standards. The Swiss Federal Government has recently started to prepare consolidated financial statements. The purpose of this study is to describe how the Swiss Federal Government is doing its consolidated financial statements. Theoretically there are different consolidation theories and methods. The choice of consolidation method can explain which consolidation theory is used when the financial statement...

  13. Computerized accounting for the dental office. Using horizontal applications general ledger software.

    Science.gov (United States)

    Garsson, B

    1988-01-01

    Remember that computer software is designed for accrual accounting, whereas your business operates and reports income on a cash basis. The rules of tax law stipulate that professional practices may use the cash method of accounting, but if accrual accounting is ever used to report taxable income the government may not permit a switch back to cash accounting. Therefore, always consider the computer as a bookkeeper, not a substitute for a qualified accountant. (Your accountant will have readily accessible payroll and general ledger data available for analysis and tax reports, thanks to the magic of computer processing.) Accounts Payable reports are interfaced with the general ledger and are of interest for transaction detail, open invoice and cash flow analysis, and for a record of payments by vendor. Payroll reports, including check register and withholding detail are provided and interfaced with the general ledger. The use of accounting software expands the use of in-office computers to areas beyond professional billing and insurance form generation. It simplifies payroll recordkeeping; maintains payables details; integrates payables, receivables, and payroll with general ledger files; provides instantaneous information on all aspects of the business office; and creates a continuous "audit-trail" following the entering of data. The availability of packaged accounting software allows the professional business office an array of choices. The person(s) responsible for bookkeeping and accounting should choose carefully, ensuring that any system is easy to use, has been thoroughly tested, and provides at least as much control over office records as has been outlined in this article.

  14. Data Governance - Defining Accountabilities for Data Quality Management

    OpenAIRE

    Wende, Kristin

    2007-01-01

    Enterprises need data quality management (DQM) to respond to strategic and operational challenges demanding high-quality corporate data. Hitherto, companies have assigned accountabilities for DQM mostly to IT departments. They have thereby ignored the organisational issues that are critical to the success of DQM. With data governance, however, companies implement corporate-wide accountabilities for DQM that encompass professionals from business and IT. This paper proposes a contingency approa...

  15. Sustainability, accountability and corporate governance: Exploring multinationals' reporting practices

    OpenAIRE

    Kolk, A.

    2008-01-01

    Recent years have seen a rapid increase in accountability pressures on particularly large global companies. The increased call for transparency comes from two different angles, which show some (potential) convergence in terms of topics and audiences: accountability requirements in the context of corporate governance, which expand to staff-related, ethical aspects; and sustainability reporting that has broadened from environment only to social and financial issues. This article examines to wha...

  16. Accounting for hybridity: Accrual budgeting in the Dutch central government

    NARCIS (Netherlands)

    Mol, Nico P.; de Kruijf, J.A.M.

    2003-01-01

    In the Dutch central government (following countries like New Zealand, Australia and the UK) a system of resource budgeting is being developed as a substitute for its present dual system of cash/commitment budgeting for core departments and accrual accounting for executive agencies. Advocates of

  17. The Role of Politics and Governance in Educational Accountability Systems

    Science.gov (United States)

    Brewer, Dominic J.; Killeen, Kieran M.; Welsh, Richard O.

    2013-01-01

    This brief utilizes case study methodology to illustrate the role of governance in educational accountability systems. Most research on the effectiveness of such systems has focused on technical components, such as standards-setting, assessments, rewards and sanctions, and data collection and reporting. This brief seeks to demonstrate that this…

  18. Records and good governance: Running away from accountability ...

    African Journals Online (AJOL)

    Records and good governance: Running away from accountability. The case of Zambia. ... Abstract. Records are created as a by-product of the business activities taking place as an organization in carry out its mandated activities. Subsequently, these records will provide the ultimate proof or evidence of the activities being ...

  19. A reappraisal of accounting changes in Dutch local government

    NARCIS (Netherlands)

    Bogt, Henk ter

    2007-01-01

    Abstract Municipalities and provinces in the Netherlands, denoted here as local government, have introduced many major accounting changes and changes in other management control aspects since 1985. However, various change initiatives and new instruments were dropped after a short while, were

  20. 76 FR 53377 - Cost Accounting Standards; Allocation of Home Office Expenses to Segments

    Science.gov (United States)

    2011-08-26

    ... OFFICE OF MANAGEMENT AND BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards; Allocation of Home Office Expenses to Segments AGENCY: Office of Management and Budget (OMB), Office of Federal Procurement Policy (OFPP), Cost Accounting Standards Board (Board). ACTION...

  1. Governance of Aquatic Agricultural Systems: Analyzing Representation, Power, and Accountability

    Directory of Open Access Journals (Sweden)

    Blake D. Ratner

    2013-12-01

    Full Text Available Aquatic agricultural systems in developing countries face increasing competition from multiple stakeholders over rights to access and use natural resources, land, water, wetlands, and fisheries, essential to rural livelihoods. A key implication is the need to strengthen governance to enable equitable decision making amidst competition that spans sectors and scales, building capacities for resilience, and for transformations in institutions that perpetuate poverty. In this paper we provide a simple framework to analyze the governance context for aquatic agricultural system development focused on three dimensions: stakeholder representation, distribution of power, and mechanisms of accountability. Case studies from Cambodia, Bangladesh, Malawi/Mozambique, and Solomon Islands illustrate the application of these concepts to fisheries and aquaculture livelihoods in the broader context of intersectoral and cross-scale governance interactions. Comparing these cases, we demonstrate how assessing governance dimensions yields practical insights into opportunities for transforming the institutions that constrain resilience in local livelihoods.

  2. Corporate governance and compensation of chief executive officer Brazilian

    Directory of Open Access Journals (Sweden)

    Paulo Roberto da Cunha

    2016-08-01

    Full Text Available This study aimed to analyze the corporate governance attributes that affect the compensation of executive directors of Brazilian public companies. We conducted a descriptive, documentary and quantitative research. The study sample comprised the 100 Brazilian companies listed on the BM&FBovespa, belonging to the Novo Mercado. From the study results it was found that the variable size of the company showed a significant relation to the fixed remuneration. The shareholding of directors, board size and ROA were significant to the variable remuneration, however, the stake and the size of negatively board of directors. The size of the board, the ROA and firm size were related significantly to the total remuneration. We conclude that the corporate governance attributes that affect the compensation of executive officers of the companies analyzed were the shareholdings of directors, size of the board, ROA and firm size.

  3. 22 CFR 23.5 - Claims for settlement by Department of State or General Accounting Office.

    Science.gov (United States)

    2010-04-01

    ... General Accounting Office. 23.5 Section 23.5 Foreign Relations DEPARTMENT OF STATE FEES AND FUNDS FINANCE AND ACCOUNTING § 23.5 Claims for settlement by Department of State or General Accounting Office. Claims for settlement by the Department of State or by the General Accounting Office shall be submitted...

  4. Factors Influencing Individual Performance In An Indonesian Government Office

    Directory of Open Access Journals (Sweden)

    Azizatul Munawaroh

    2013-11-01

    Full Text Available 1024x768 Reformation in Indonesian government offices leads to many substantial changes, and demands improved job performances while arguably loading employees with more work. This research aims to understand factors that potentially influence job performance in Indonesian government offices that carries on such reformation. Using adapted scales from previous studies, this research investigates the role of workload, responsibility for others (level of responsibility to care for other people and need for achievement on employee’s performance.  A survey to all full-time workers in an Indonesian government office is conducted. Contrary to expectation, workload does not influence employee’s performance. Instead, regression analysis demonstrates that, employee’s need for achievement and responsibility for others are significant factors affecting individual performance. These results are important because they highlight the significance of need for achievement for the success of reformation in this office, and by extension for reformation in Indonesia. The results are also interesting because this is the first study that points out to the role of responsibility for others in influencing individual performance in Indonesia which is characterized by collectivistic culture. This paper discusses the contributions of these results for theory and practice.   Keywords: Indonesian public, need for achievement, responsibility for others, workload. Normal 0 false false false IN X-NONE X-NONE /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso

  5. Procurement: Government Printing Office Supply of Microfiche to Libraries Disrupted. Report to the Chairman and Vice Chairman of the Joint Committee on Printing, U.S. Congress.

    Science.gov (United States)

    General Accounting Office, Washington, DC. General Government Div.

    In this report, the General Accounting Office (GAO) responds to a July 8, 1988, inquiry by the Chairman and Vice Chairman of the Joint Committee on Printing about the Government Printing Office's (GPO) efforts to acquire and supply microfiche copies of government documents to approximately 1,400 depository libraries. In August 1987, GPO had…

  6. 75 FR 71567 - Public Availability of Government Accountability Office Records

    Science.gov (United States)

    2010-11-24

    ... the GAO Forensic Audits and Special Investigations (GAO FraudNet) are an example of records that could... occasionally collects, during the course of its audits and investigations, records from law enforcement...

  7. 76 FR 12549 - Public Availability of Government Accountability Office Records

    Science.gov (United States)

    2011-03-08

    ... agency for law enforcement purposes. * * * * * (m) * * * Records obtained by the GAO Forensic Audits and... collects, during the course of its audits and investigations, records from law enforcement agencies that...

  8. School Lunch Program: Role and Impacts of Private Food Service Companies. United States General Accounting Office Report to Congressional Committees.

    Science.gov (United States)

    General Accounting Office, Washington, DC. Resources, Community, and Economic Development Div.

    In the Healthy Meals for Healthy Americans Act of 1994, Congress directed the Government Accounting Office (GAO) to examine the use of private food establishments and caterers by schools participating in federal programs for school meals. In conducting its review, the GAO relied primarily on questionnaires returned by food authorities that had…

  9. THE CONSTRUCTIVE RELATIONSHIP BETWEEN ACCOUNTING AND PERFORMANCE IN THE CONTEXT OF CORPORATE GOVERNANCE AND ACCOUNTING NORMALIZATION

    Directory of Open Access Journals (Sweden)

    Mihai SAVIN

    2014-05-01

    Full Text Available Since the emergence of the concept of corporate governance, there was a close connection between this concept and accounting, which is enforced by the fact that the latter must reflect, in a conventional manner, all the economic facts that affect the economic entity, meaning the facts related to the production, distribution and consumption of wealth, but also to the creation of value for shareholders and other stakeholders, in this sense being the most reliable, efficient and effective method of economic observation. The explanations provided by the economic science according to which an economic entity is considered an individual agent who seeks to maximize profits no longer constitute a support for explaining the continental, renan or Anglo-Saxon accounting model, and as such the scientific basis of accounting must be seeked in the scientific approach of the concept of corporate governance, which has as overall objective the study of the manner to lead, to steer, to structure, to develop, to control an entity (company, public institution etc., to create value for shareholders and other interest groups. Corporate governance and also the normalization of the accounting have managed for the first time to provide a complete and consistent representation of the economic entity, meaning they defined the essential tools to manage and control the economic activity, to measure its overall performance.

  10. Contribution of records management to audit opinions and accountability in government

    Directory of Open Access Journals (Sweden)

    Rodreck David

    2017-05-01

    Full Text Available Background: Auditing can support national democratic processes, national development and government good will. Supreme Audit Institutions (SAI, such as offices of Auditor General, publish consolidated reports on audit outcomes for local authorities, government departments, parastatals and related public entities. These reports identify broad areas analysed during audit exercises that often include financial management, governance, asset management, risk management, revenue collection and debt recovery. They highlight trends that were detected during audit exercises at the end of a financial year. The reports further show how records and records management affect audit exercises as well as financial management within the audited institutions. Objectives: The intention of the research was to ascertain the contribution of records management to audit opinions and accountability in financial management in Zimbabwean government entities. Method: A document analysis of Comptroller and Auditor General of Zimbabwe (CAGZ’s reports was used to identify the types of decisions and recommendations (audit opinions issued, in juxtaposition to the records management issues raised. Results and Conclusion: This study shows that there is a strong correlation between records management concerns and audit opinions raised by the CAGZ’s narrative audit reports. Inadequate records management within government entities was associated with adverse and qualified opinions and, in some cases, unqualified opinions that had emphases of matter. There was a causal loop in which lack of documentary evidence of financial activities was the source cause of poor accounting and poor audit reports. Errors resulting from incomplete or inaccurate records meant that government entities were not showing a true picture of their financial status and their financial statements could be materially misstated. As an important monitoring and control system, records management should be

  11. Ergophthalmology in accounting offices: the computer vision syndrome (CVS

    Directory of Open Access Journals (Sweden)

    Arjuna Nudi Perin

    Full Text Available Abstract Purpose: This study aimed to determine the presence of the symptoms of computer vision syndrome (CVS accounting office employees. Methods: The research tools used were a questionnaire based on the set of symptoms of CVS rated by Likert scale (1-5 and workplace observations based on Ergonomic Workplace Analysis (EWA. Results: The participants who worked with a viewing angle of less than 10º relative to the screen had more symptoms, particularly of pain in the back of the neck and back (p = 0.0460. The participants who used lighting other than 450 and 699 lux reported significant headache (p = 0.0045 and dry eye (p = 0.0329 symptoms. Younger workers had more headaches (p = 0.0182, and workers with fewer years of employment had more headaches and dry eyes symptoms (p = 0.0164 and p = 0.0479, respectively. A total of 37% of the participants reported a lack of guidance regarding prevention and painful symptoms in the back of the neck and back (p = 0.0936. Conclusion: Younger participants with fewer years of employment, who had not received information regarding proper computer use, who did not use lighting between 450 and 699 lux or who worked with viewing angles of less than 10º had more computer vision syndrome symptoms.

  12. 47 CFR 69.406 - Local business office expenses in Account 6620.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Local business office expenses in Account 6620... SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.406 Local business office expenses in Account 6620. (a) Local business office expenses shall be assigned as follows: (1) End user service order...

  13. 78 FR 44954 - Solicitation of Input From Stakeholders Regarding the U.S. Office of Government Ethics Strategic...

    Science.gov (United States)

    2013-07-25

    ... OFFICE OF GOVERNMENT ETHICS Solicitation of Input From Stakeholders Regarding the U.S. Office of Government Ethics Strategic Plan (FY 2014-2017) AGENCY: Office of Government Ethics (OGE). ACTION: Notice of Request for Public Comment. SUMMARY: The U.S. Office of Government Ethics (OGE) is providing notice of...

  14. A Comparative Study of the Perceptions of Accounting Educators and Accountants on Skills Required of Accounting Education Graduates in Automated Offices

    Science.gov (United States)

    Nwokike, Felicia Ogonnia; Eya, Gloria Mgboyibo

    2015-01-01

    The study dealt with perception of accounting educators and senior accountants on skills required of accounting education graduates for effective job performance in automated offices. The study adopted a descriptive research design.The population consisted of 149 respondents, made up of 80 accounting educators in public tertiary institutions and…

  15. ACCOUNTING AND FINANCIAL REPORTS IN THE FUNCTION OF CORPORATE GOVERNANCE

    Directory of Open Access Journals (Sweden)

    Jugoslav Aničić

    2017-04-01

    Full Text Available Market economy development is highly dependent upon accounting data reliability and financial report quality because the investors decide more easily on investments in the market which had earned trust and safety in the previous period. Big financial scandals from the beginning of the 21st century and still actual financial crisis at the global level have especially contributed to that. The information prepared on the basis of high quality, transparent and comparable international standards considerably reduce investment risks as well as the cost of raising capital. On the other hand, the management of a large number of companies is focused on the creation of short-term personal benefits as opposed to the investors primarily interested in company survival and growth, that is, long-term goals. Information asymmetry is often present in the financial markets, and its damaging results, as a rule, are borne by shareholders and other stakeholders of the company. Corporate governance depends on legal, regulative and institutional environment, and it should balance the interests of the shareholders, capital owners, managers as well as company business managers.

  16. 49 CFR 1242.21 - Station and office buildings (account XX-19-23).

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Station and office buildings (account XX-19-23). 1242.21 Section 1242.21 Transportation Other Regulations Relating to Transportation (Continued) SURFACE... Structures § 1242.21 Station and office buildings (account XX-19-23). If the sum of the direct freight and...

  17. The Dilemma of Accountability and Good Governance for Improved Public Service Delivery in Nigeria

    Directory of Open Access Journals (Sweden)

    Kehinde David Adejuwon

    2012-12-01

    Full Text Available The public sector in Nigeria is irrefutably beset with gross  incompetence and ineffective management. Perplexing difficulties endure in the Nigerian public sector in spite of a number of reform programmes that have been designed to enhance efficient and effective service delivery for almost two decades. The fact that public service has failed dismally to achieve its laudable objectives is the reason for the vote of no confidence passed on its administrators by majority of the Nigerian populace. The article examines the dilemma of accountability and good governance in Nigeria and demonstrates that the critical point in achieving meaningful developments in the country intrinsically lay with improved service delivery in the public sector. The basic reason why the public service has become the scorn of the people is because for too long, both the government and public servants have paid lip service to the crucial issue of effective and efficient service delivery. The article argues that improved service delivery will improve both the performance and the image of public service and re-awaken the citizens’ interest and trust in them to do business with public servants. It suggests that  in order to bring sanity back to the Nigerian Public Service,  all unprofessional tendencies such as ethnicity bias and nepotism in appointments and promotions, lack of security of tenure of office, and appointment of non-career public servants into key positions in the public service must stop. Also,  effective service delivery must be tailored to the circumstances of Nigeria. The study made use of secondary data obtained from various sources. It therefore concludes that without a reawakening of the culture of accountability and transparency lost over the years, the trusting relationship needed to forge between the government and the governed for the actualization of good governance will not materialize.

  18. Application of IPSAS Standards to the Vietnamese Government Accounting and Financial Statements

    OpenAIRE

    LE , TRANG THI NHA

    2012-01-01

    The Vietnamese government has implemented a reform of public financial management in a realm of government accounting. The current government accounting regime has met requirements of budget management. However, it provides very little information of financial position and performance. Furthermore, in the context of the increasing international integration and requirements of public sector management reform, the Vietnamese government accounting needs to be improved with applying full accrual ...

  19. Chaitali Sinha Senior Program Officer Governance for Equity in ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    2013-03-11

    Mar 11, 2013 ... Her master's degree did not require a research thesis but she chose to cross ... Rather than make assumptions about the impact of mobile phones and ... funding applications with colleagues at IDRC's head office in Ottawa.

  20. Financial Reporting for Other Defense Organizations at the Defense Agency Financial Services Accounting Office

    National Research Council Canada - National Science Library

    2001-01-01

    .... We performed the audit in response to the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, which requires DoD and other Government agencies to prepare...

  1. NCGA Statement No. 1: Government Accounting and Financial Reporting Principles.

    Science.gov (United States)

    Miller, John R.

    1980-01-01

    The background and purpose of a publication by the National Council on Governmental Accounting (NCGA) is important to school administrators because the accounting principles are being incorporated in a publication for school systems. (Author/MLF)

  2. Financial accountability: the principal or the school governing body ...

    African Journals Online (AJOL)

    The Schools Act 84 of 1996 prescribes how a school should manage its funds. It also provides guidelines for the school governing body and the principal on their roles and responsibilities in managing the finances of the school. However, there are school governing bodies and principals that have little knowledge of the ...

  3. Knowledge, Experts and Accountability in School Governing Bodies

    Science.gov (United States)

    Young, Helen

    2017-01-01

    School governing bodies in England have considerable powers and responsibilities with regard to the education of pupils. This article explores how power relations operate, within governing bodies, through struggles over which types of knowledge are claimed and valued. The article draws on the analysis of policy and on ethnographic research in the…

  4. Government Accountability Reports and Public Education Policy: Studying Political Actors' Decision-Making

    Science.gov (United States)

    Salazar, Timothy Ross

    2013-01-01

    This study asks how government accountability reports are used to influence public education policy. Government accountability reports, called "audits" in Utah, prove to be useful tools for examining education policy. Using a collective case study design examining Utah's Class Size Reduction (CSR) policy, government accountability…

  5. 31 CFR 515.553 - Bank accounts of official representatives in Cuba of foreign governments.

    Science.gov (United States)

    2010-07-01

    ... representatives in Cuba of foreign governments. 515.553 Section 515.553 Money and Finance: Treasury Regulations... Bank accounts of official representatives in Cuba of foreign governments. Specific licenses are issued authorizing payments from accounts of official representatives in Cuba of foreign governments for transactions...

  6. Role of E-Payment System in Promoting Accountability in Government Ministries as Perceived by Accounting Education Graduates and Accountants in Ministry of Finance of Ebonyi State

    Science.gov (United States)

    Azih, Nonye; Nwagwu, Lazarus

    2015-01-01

    This paper identified the role of electronic payment system in promoting accountability in government ministries as well as the challenges facing the implementation of e-payment in government ministries in Ebonyi State. The study was guided by two research questions and two hypotheses. The population of the study comprised of 112 accountants as…

  7. 12 CFR 330.15 - Accounts held by government depositors.

    Science.gov (United States)

    2010-01-01

    ..., or agents of such public unit, then they will be treated as one “official custodian” for the purposes of this section. (c) Public bond issues. Where an officer, agent or employee of a public unit has..., improvement, levee, sanitary, school or power districts, and bridge or port authorities and other special...

  8. Sustainability, accountability and corporate governance: Exploring multinationals' reporting practices

    NARCIS (Netherlands)

    Kolk, A.

    2008-01-01

    Recent years have seen a rapid increase in accountability pressures on particularly large global companies. The increased call for transparency comes from two different angles, which show some (potential) convergence in terms of topics and audiences: accountability requirements in the context of

  9. Accountability as a Differentiated Value in Supranational Governance

    DEFF Research Database (Denmark)

    Martinsen, Dorte Sindbjerg; Beck Jørgensen, Torben

    2010-01-01

    Accountability differs in its meaning, scope, and impact. Consequently, its expression as a value and an instrument of “good governance” differs across time within and between organizations. Through the prism of theories on public values, this article examines accountability as a value....... It is argued that organizational characteristics of the European Commission condition value implementation. The article finds that although accountability appears as the “good value per se,” its applied period is brief and its status is contradicted by conflicting values....

  10. 'Paper profits': Fair value accounting, dividends, and corporate governance

    NARCIS (Netherlands)

    Goncharov, I.; van Triest, S.

    2009-01-01

    We examine the impact of upward fair value adjustments on dividend policies in Russia, where corporate governance is weak. We discuss the case of the utility company Unified Energy System (UES), which abolished its dividends (including mandatory preferred dividends) after reporting a record profit

  11. U.S. government-to-government cooperation on nuclear materials protection, control, and accounting

    International Nuclear Information System (INIS)

    Mladineo, S.; Bricker, K.; Alberque, W.

    1996-01-01

    The US Department of Energy (DOE) is cooperating with Russia, the Newly Independent States (NIS), and the Baltics to help prevent the proliferation of nuclear weapons through the improvement of national systems of nuclear material protection, control, and accounting (MPC and A). US cooperation with Russia is carried out under the DOE MPC and A Program and the Nunn-Lugar funded Cooperative Threat Reduction program for Russia. Presidential Decision Directive (PDD)-41 designated DOE as the government agency with primary responsibility for MPC and A efforts in Russia, the NIS, and Baltics. Cooperation is conducted in coordination with the Nuclear Regulatory Commission (NRC) for the development of a strong, independent national regulatory agency in Russia. DOE also coordinates these efforts with the European Community and other countries. DOE''s cooperation under the MPC and A program with Russia includes aggressive near-term activities to better secure nuclear materials through MPC and A system upgrades at facilities. Simultaneously, DOE is supporting Russia in its long-term goal of implementing upgraded MPC and A systems that can be maintained and supported from indigenous resources. Projects include the development of national regulations and laws, training of trainers, the development of a computerized federal information system, and other related tasks. NRC''s role in these efforts includes regulatory development activities, such as licensing and inspection program development, and related training. This paper provides an overview of the activities undertaken through DOE-Russian cooperation on MPC and A and how they complement each other

  12. Analysis of General Accounting Office Bid Protest Decisions on A-76 Studies

    National Research Council Canada - National Science Library

    Russial, Paul

    2003-01-01

    .... Historically, industry has successfully protested a high percentage of A-76 procurements. This thesis examines General Accounting Office A-76 bid protest decisions issued between 5 February 1996 and 23 December 2002...

  13. Report: EPA Managers Did Not Hold Supervisors and Project Officers Accountable for Grants Management

    Science.gov (United States)

    Report #2005-P-00027, September 27, 2005. Managers did not sufficiently hold supervisors and project officers accountable for grants management because there is no process to measure most grants management activity.

  14. Vendor Payments-Operation Mongoose, Fort Belvoir Defense Accounting Office and Rome Operating Location

    National Research Council Canada - National Science Library

    Lane, F

    1996-01-01

    .... Due to the impending closure of the Defense Accounting Office at Fort Belvoir and the anticipated consolidation to the Rome Operating Location, New York, we did not perform a review of the management...

  15. FISCAL YEAR 2003 BUDGET REQUEST. U.S. General Accounting Office

    National Research Council Canada - National Science Library

    2002-01-01

    .... General Accounting Office (GAO) to report on GAO's fiscal year 2001 performance and results, current challenges and future plans, and budget request for fiscal year 2003 to support the Congress and serve the American public...

  16. Office of Inspector General report on Naval Petroleum Reserve Number 1, independent accountant`s report on applying agreed-upon procedures

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-12-01

    On October 6, 1997, the Department of Energy (DOE) announced it had agreed to sell all of the Government`s interest in Naval Petroleum Reserve Number 1 (NPR-1) to Occidental Petroleum Corporation for $3.65 billion. This report presents the results of the independent certified public accountants` agreed-upon procedures work on the Preliminary Settlement Statement of the Purchase and Sale Agreement between DOE and Occidental. To fulfill their responsibilities, the Office of Inspector General contracted with the independent public accounting firm of KPMG Peat Marwick LLP to conduct the work for them, subject to their review. The work was done in accordance with the Statements on Standards for Attestation Engagements issued by the American Institute of Certified Public Accountants. As such, the independent certified public accountants performed only work that was agreed upon by DOE and Occidental. This report is intended solely for the use of DOE and Occidental and should not be used by those who have not agreed to the procedures and taken responsibility for the sufficiency of the procedures for their purposes. However, this report is a matter of public record, and its distribution is not limited. The independent certified public accountants identified over 20 adjustments to the Preliminary Settlement Statement that would result in a $10.8 million increase in the sale price.

  17. Accountability, Italian style: how to reply to government pressure?

    Directory of Open Access Journals (Sweden)

    Mauro M

    2015-09-01

    Full Text Available Marianna Mauro, Giovanna TalaricoDepartment of Clinical and Experimental Medicine, Magna Græcia University of Catanzaro, Catanzaro, ItalyAbstract: The current paper addresses the complex issue of accountability by focusing on Italian public hospitals and teaching hospitals; it aims to analyze Italian health care organizations' strategies for responding to the pressure generated by regulations. In particular, in the last few years, Italian hospitals and teaching hospitals have been obliged to implement or improve their accountability instruments in response to a new regulation (known as the Brunetta reform, Legislative Decree number 150/2009. The Legislative Decree aims to measure and assess the results of each public administration unit in terms of efficiency of the human resources, satisfaction level of the final users, and transparency of its action. Despite the initial consensus on the necessity to make the decision process in health care visible and transparent, health care organizations find it difficult to demonstrate accountability. The present paper summarizes the evidence on the degree of compliance to the reform requirements and will allow an in-depth understanding of Italian health organizations' attitudes toward accountability. This study will help policymakers understand the degree of acceptance and application of the new reforms and assess whether the law/regulations may be effective drivers for disseminating a culture of transparency and accountability.Keywords: transparency, Italian health care, law/regulations, compliance

  18. Effects of Educating Local Government Officers and Healthcare and Welfare Professionals in Suicide Prevention

    Directory of Open Access Journals (Sweden)

    Yoshio Hirayasu

    2012-02-01

    Full Text Available Suicide is a major public health issue. In Japan, local governments are responsible for suicide prevention, and local government officers are therefore expected to act as gatekeepers for suicide prevention. In this study, through a questionnaire survey, the authors examined the current knowledge and attitudes concerning suicide prevention among local government officers and healthcare and welfare professionals, and the effects of providing suicide prevention education on their knowledge of and attitudes toward suicide and its prevention. One hundred eighty-three local government officers and 432 healthcare/welfare professionals completed the survey before and after a single education session. Before the session, the local government officers and healthcare/welfare professionals showed mainly positive attitudes toward suicide prevention efforts, with little difference between the two groups. After the training, knowledge and attitudes were further improved for most questionnaire items. Respondents with one or more experiences of suicide prevention training showed significantly more knowledge and positive attitudes before the training than those with no such experience. Moreover, knowledge of depression and having a sympathetic attitude were found to be especially associated with the overall attitude that “suicide can be prevented”. Training in suicide prevention was shown to be effective in promoting appropriate knowledge and attitudes among local government officers and healthcare/welfare professionals who are gatekeepers for preventing suicide. Our findings confirm the importance of suicide prevention education, and will contribute to creating a standard educational program on suicide prevention in Japan.

  19. Self-Organized Governance Networks for Ecosystem Management: Who Is Accountable?

    Directory of Open Access Journals (Sweden)

    Thomas Hahn

    2011-06-01

    Full Text Available Governance networks play an increasingly important role in ecosystem management. The collaboration within these governance networks can be formalized or informal, top-down or bottom-up, and designed or self-organized. Informal self-organized governance networks may increase legitimacy if a variety of stakeholders are involved, but at the same time, accountability becomes blurred when decisions are taken. Basically, democratic accountability refers to ways in which citizens can control their government and the mechanisms for doing so. Scholars in ecosystem management are generally positive to policy/governance networks and emphasize its potential for enhancing social learning, adaptability, and resilience in social-ecological systems. Political scientists, on the other hand, have emphasized the risk that the public interest may be threatened by governance networks. I describe and analyze the multilevel governance network of Kristianstads Vattenrike Biosphere Reserve (KVBR in Southern Sweden, with the aim of understanding whether and how accountability is secured in the governance network and its relation to representative democracy. The analysis suggests that the governance network of KVBR complements representative democracy. It deals mainly with "low politics"; the learning and policy directions are developed in the governance network, but the decisions are embedded in representative democratic structures. Because several organizations and agencies co-own the process and are committed to the outcomes, there is a shared or extended accountability. A recent large investment in KVBR caused a major crisis at the municipal level, fueled by the financial crisis. The higher levels of the governance network, however, served as a social memory and enhanced resilience of the present biosphere development trajectory. For self-organized networks, legitimacy is the bridge between adaptability and accountability; accountability is secured as long as the

  20. Planning and accounting for government orders of business of cinematography

    Directory of Open Access Journals (Sweden)

    V.V. Zhuk

    2015-03-01

    Full Text Available Deals with the nature, structure and main elements of the financial and economic relations of the state and cinema, the mechanisms of interaction. Established that rise to financial and economic relations between the state and entity cinematography, while state support, are predictions in the state budget expenditure for this purpose. Thus the totality of relations during state support filmmaking advisable to divide into five stages. In particular, this part of film in the competition (competition programs, the conclusion of the state contract, the state contract execution, reporting for the manufacture of the final product - the film that provides order and displayed in the accounting as an intangible asset and the accounting of income and expenses for production of the film according to the state order and order cancellation on income.

  1. QUALITATIVE STUDY REGARDING THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND CREATIVE ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Grosanu Adrian

    2012-12-01

    Full Text Available The concept of corporate governance has come into the spotlight after the big accounting scandals. Corporate governance represents the manner in which a company is managed and controlled, and this aspect is closely related to the creative accounting practice; ownership structure, the board of directors’ structure, the frequency of these bodies’ meetings, they all can encourage but also discourage accounting manipulation.\\r\

  2. A Critical Review of the Oversight Role of the Office of the Auditor-General in Financial Accountability

    Directory of Open Access Journals (Sweden)

    Ogochukwu Nzewi

    2014-03-01

    Full Text Available Accountability is the very essence of the Constitution of the Republic of South Africa (Act No. 108 of 1996. In this regard, the Auditor-General of South Africa (AGSA as the supreme audit institution of the Republic of South Africa plays an important oversight role of promoting financial accountability in government. The purpose of this article is to examine the challenges facing the office of the Auditor-General in executing its oversight role of promoting financial accountability in the sphere of provincial government. Information and sources for this article was gathered through literature review. The article gives some background on the establishment and rationale of Supreme Audit Institutions (SAI. It explores some policy framework that informs public finance management in the Republic of South Africa, establishing the role of the AGSA within this purview. Based on the data gathered through literature review, the key challenges facing the office of the Auditor-General are discussed. Finally, possible solutions are recommended to the challenges that were identified.

  3. Job-Related Perceptions of Male and Female Government, Industrial, and Public Accountants.

    Science.gov (United States)

    Touliatos, John; And Others

    1984-01-01

    Examined the relationships among role stress (i.e., role conflict and ambiguity), job-related tension, job satisfaction, and propensity to terminate employment for a national sample of both male and female accountants (N=1080) in public, industrial, and government accounting. Results indicated that accountants cannot be treated as a homogeneous…

  4. Evaluating the democratic accountability of governance networks: Analysing two Nordic Megaprojects

    DEFF Research Database (Denmark)

    Aarsæther, Nils; Bjørnå, Hilde; Fotel, Trine

    2009-01-01

    There is currently a need to analyse and measure the democratic accountability of governance networks. This kind of analysis and measurement calls for the development of an interactive conceptualisation of democratic accountability that makes it possible to measure the level of democratic...... accountability of concrete governance networks with reference to the extent to which they interact with (1) relevant politicians appointed through the institutions of representative democracy, (2) the relevant and affected stakeholders, and (3) the wider citizenry. A case study of two governance networks...... involved in two Nordic megaprojects illustrates how this measurement device can be brought into use and what the insights are that can be gained from it....

  5. 48 CFR 52.232-35 - Designation of Office for Government Receipt of Electronic Funds Transfer Information.

    Science.gov (United States)

    2010-10-01

    ... Government Receipt of Electronic Funds Transfer Information. 52.232-35 Section 52.232-35 Federal Acquisition... of Office for Government Receipt of Electronic Funds Transfer Information (MAY 1999) (a) As provided... CONTRACT CLAUSES Text of Provisions and Clauses 52.232-35 Designation of Office for Government Receipt of...

  6. Governator vs. Hunter and Aggregator: A simulation of party competition with vote-seeking and office-seeking rules.

    Science.gov (United States)

    Lehrer, Roni; Schumacher, Gijs

    2018-01-01

    The policy positions parties choose are central to both attracting voters and forming coalition governments. How then should parties choose positions to best represent voters? Laver and Sergenti show that in an agent-based model with boundedly rational actors a decision rule (Aggregator) that takes the mean policy position of its supporters is the best rule to achieve high congruence between voter preferences and party positions. But this result only pertains to representation by the legislature, not representation by the government. To evaluate this we add a coalition formation procedure with boundedly rational parties to the Laver and Sergenti model of party competition. We also add two new decision rules that are sensitive to government formation outcomes rather than voter positions. We develop two simulations: a single-rule one in which parties with the same rule compete and an evolutionary simulation in which parties with different rules compete. In these simulations we analyze party behavior under a large number of different parameters that describe real-world variance in political parties' motives and party system characteristics. Our most important conclusion is that Aggregators also produce the best match between government policy and voter preferences. Moreover, even though citizens often frown upon politicians' interest in the prestige and rents that come with winning political office (office pay-offs), we find that citizens actually receive better representation by the government if politicians are motivated by these office pay-offs in contrast to politicians with ideological motivations (policy pay-offs). Finally, we show that while more parties are linked to better political representation, how parties choose policy positions affects political representation as well. Overall, we conclude that to understand variation in the quality of political representation scholars should look beyond electoral systems and take into account variation in party

  7. Parliamentary accountability in multilevel governance : What role for parliaments in post-crisis EU economic governance?

    NARCIS (Netherlands)

    Crum, B.J.J.

    2018-01-01

    How has the new structure of European Union (EU) economic governance affected the ability of parliaments (national and European) to scrutinize and control economic policy? Departing from the premise that executive power needs to be matched by appropriate parliamentary control, this contribution

  8. 41 CFR 102-33.210 - How do we account for the use of our Government aircraft?

    Science.gov (United States)

    2010-07-01

    ... PROPERTY 33-MANAGEMENT OF GOVERNMENT AIRCRAFT Managing Government Aircraft and Aircraft Parts Accounting...., the Governmental function that the aircraft was dispatched to perform); (d) Departure and destination...

  9. Audit of the Federal Energy Regulatory Commission`s Office of Chief Accountant

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-04-07

    The Federal Energy Regulatory Commission`s (Commission) mission is to oversee America`s natural gas and oil pipeline transportation, electric utility, and hydroelectric power industries to ensure that consumers receive adequate energy supplies at just and reasonable rates. To carry out this mission, the Commission issues regulations covering the accounting, reporting, and rate-making requirements of the regulated utility companies. The Commission`s Office of Chief Accountant performs financial related audits at companies to ensure compliance with these regulations. The purpose of this audit was to evaluate the office of Chief Accountant`s audit performance. Specifically, the objectives were to determine if the most appropriate audit approach was used and if a quality assurance process was in place to ensure reports were accurate and supported by the working papers.

  10. An Analysis of the International Proposals for Harmonization Accounts Statement and Government Finance Statistics

    OpenAIRE

    Andrei Razvan Crisan; Melinda Timea Fulop

    2014-01-01

    Considering the modern market requirements and the government in the last decade that require two information systems: accounting and statistic. In accordance with these requirements, we believe it is very important to analyze the harmonizing of the two systems between Government Finance Statistics (GFS), used in support of macroeconomic analysis and General Purpose Financial Reports (GPFR) according with International Public Sector Accounting Standards, used for making decisions and accounta...

  11. The Back-Office of E-Government (Managing Information Domains as Political Economies)

    NARCIS (Netherlands)

    V.M.F. Homburg (Vincent); V.J.J.M. Bekkers (Victor)

    2002-01-01

    textabstractMany governmental organizations nowadays are setting up e-government initiatives to improve the delivery of services to citizens. Often, these initiatives require information exchange in networks of various governmental organizations in so-called back-offices. In this article, resource

  12. A Method for Assessing the Performance of e-Government Twitter Accounts

    Directory of Open Access Journals (Sweden)

    Konstantinos Antoniadis

    2016-04-01

    Full Text Available This paper introduces a method for assessing the influence of Twitter accounts of central e-government agencies. It first stresses the importance of activity and popularity of the e-government accounts, and also the importance of community formation among followers-citizens, as the two main stages of e-government adoption. The proposed approach combines activity and popularity of the accounts and followers’ community characteristics in a ranking system, using an idea originally introduced to measure blogosphere authority. A Twitter Authority Index is produced. The method is demonstrated through an extended example: 56 Twitter accounts of ministries of EU countries are sorted according to their indexes in the proposed ranking system. Detailed values for the ministries’ accounts and average values for the countries that the ministries belong to are reported and commented.

  13. Leadership, Governance

    Science.gov (United States)

    : Environmental Documents, Reports LANL Home Calendar Search Contacts About » Leadership, Governance Leadership national security and energy challenges. Leadership, Governance Ethics, Accountability Los Alamos National . Director's Office terry wallace in leadership, governance Director Terry C. Wallace, Jr. Terry C. Wallace, Jr

  14. Public Governance and Governability: Accountability and Disclosure permitted by Accounting Applied to the Public Sector as a Sustainability Instrument for the State

    Directory of Open Access Journals (Sweden)

    Antonio Gonçalves Oliveira

    2013-03-01

    Full Text Available In an accounting-financial perspective applied to business organizations, the Going-Concern Principle presupposes their sustainability towards perpetuity, influencing and guaranteeing investors’ returns. In Public Management, this is no different, underlining the existence of the Going-Concern Principle of the State. This describes the State as a political society that, like the company, should be perennial and sustainable, always aiming for the promotion of the common good and the development of its people. In line with the expected contribution, this paper is aimed at discussing the importance of Accounting Applied to the Public Sector as a useful tool for effective Public Governance and Governability, in accordance with a sustainability view that is applicable to the management of the State. What the method is concerned, regarding the ends, it was an exploratory and explanatory research and, regarding the means, bibliographic and documentary research and theoreticalempirical observation were used, focusing on compliance with Public Management disclosure (transparency and accountability (social responsibility to render accounts to society. As a result, a strong interrelation between the terms was verified, as Accounting evidences governments’ results and actions based on governance (the means/the how related to governability (political power and actions, and also that both are oriented towards the sustainability of the State. As regards the latter, it was also verified that it is more comprehensive than the term “sustainability” itself, which is often narrowed down to the eco-environmental view and ignores important financial (equilibrium and economic-social variables inherent in the social function of the State Como.

  15. Leading for Instructional Improvement in the Context of Accountability: Central Office Leadership

    Science.gov (United States)

    Rigby, Jessica Goodman; Corriell, Rebecca; Kuhl, Katie J.

    2018-01-01

    This case was written to help prepare central office leaders who are expected to design systems and lead toward instructional improvement in the context of both educational accountability and implementation of standards with increased rigor. The intent of this case study is to encourage educators to examine the complex and multiple challenges of…

  16. Office Occupations--Accounting, Payroll. Kit No. 64. Instructor's Manual [and] Student Learning Activity Guide.

    Science.gov (United States)

    Conner, Connie

    An instructor's manual and student activity guide on payroll management are provided in this set of prevocational education materials which focuses on the vocational area of office occupations (accounting). (This set of materials is one of ninety-two prevocational education sets arranged around a cluster of seven vocational offerings: agriculture,…

  17. Some considerations on Transparency, Accountability and Good Governance in Church Finances

    DEFF Research Database (Denmark)

    Christoffersen, Lisbet

    2013-01-01

    Also churches and religious communities need to be accountable for the ressources they are taking care of. Transparency and accountability both internally and externally seems inescapable, but also dimensions of good governance are relevant unless freedom of religion sets clear boundaries...

  18. The unstable core of global finance: contingent valuation and governance of international accounting standards

    NARCIS (Netherlands)

    Mügge, D.; Stellinga, B.

    2015-01-01

    Accounting standards are the foundations of the financial regulatory edifice, and global financial governance is no more stable than the asset valuations that feed it. Yet for two decades and up to this day, no international accounting rule for financial instruments - the bulk of banks' balance

  19. Enhancing the Understanding of Government and Nonprofit Accounting with THE PUZZLE GAME: A Pilot Study

    Science.gov (United States)

    Elson, Raymond J.; Ostapski, S. Andrew; O'Callaghan, Susanne; Walker, John P.

    2012-01-01

    Nontraditional teaching aids such as crossword puzzles have been successfully used in the classroom to enhance student learning. Government and nonprofit accounting is a confusing course for students since it has strange terminologies and contradicts the accounting concepts learned in other courses. As such, it is an ideal course for a…

  20. Impact of the Accounting Information System on Corporate Governance: Evidence from Turkish Non-Listed Companies

    Directory of Open Access Journals (Sweden)

    Ali Uyar

    2017-03-01

    Full Text Available the abuses of managers have the ability to create major problems. In order to avoid future scandals, this study investigates the association between the accounting information system and corporate governance. We hope that these findings will contribute towards the enhancement of good corporate governance created by the accounting function of business organizations. The results of empirical analyses indicate that bookkeeping, financial reporting, and the budgeting system have a positive impact on the corporate governance level, whereas the adoption of Turkish Accounting / Financial Reporting Standards do not. Thus, in order to foster corporate governance, managers should establish internal reporting procedures as well as internal control and monitoring devices before attempting external control through independent auditing.

  1. The Challenges of Good Governance, Accountability of Governmental Agencies and Development in Nigeria

    Directory of Open Access Journals (Sweden)

    Daniel E. GBEREVBIE

    2014-12-01

    Full Text Available Some scholars have argued that the enhanced performance of governmental agencies in any nation is a product of good governance, accountability, transparency and trust, which in turn brings about the improvement in the living standard of the people. The implication of this position is that where good governance is absent, accountability of governmental agencies and development in such a society is likely to be affected negatively. With the analysis of secondary data, the paper examines the challenges of good governance, accountability of governmental agencies and development in Nigeria. It observes the manifestation of unethical behaviour amongst public officials as the major challenge hindering development in the country. It therefore recommend among others the need for the government to strengthen the existing anti-corruption agencies to enable them enforce proper ethical standard.

  2. Some peculiarities of accounting of government grants in context IFRS and National Standarts Republic Moldova

    Directory of Open Access Journals (Sweden)

    V.Tsurcanu

    2016-06-01

    Full Text Available The process of preparation of fair presentation of Financial Statements establishments on the basis of economic approach was possible due to the evolution of methodology of accounting. Implementation of legal technique allows to account the conditions of receiving of contract as special and so exceptional according to the economic content of events. In the context of fair presentation the necessary issue is the concept of substance over form. One of such specifically contracts which determines the particular character of accounting is the contract of government grants obtaining. The authors examine some problems of discussion of government grants accounting: effectiveness of the concept of substance over form; mechanism of presentation of government grants in the context of international and national aspects; accounting of government grants related to assets over prism of tax legislation. The basis for the formulation of the notion of government grants is the economic essence, a legal form is the proof that the transaction is legitimate. However, the economic essence is in contradiction with the form in the financial reporting when presenting information about government grants. In the context of fair presentation, it must be neutralized. For this purpose, the authors have conducted the research of effectiveness of the concept of substance over form related to the government grants. 146 The article has conducted the comparison of key issues of International Standards with National Standards of Republic Moldova. In result of the comparison the appropriate mechanism of accounting is correct according to the methodology of their application. The article also arguments that government grants is deferred income in accordance with their economic characteristics; and the elements of Financial Statements should be recognized as a liability; in accordance with the conception fair value should be measured. In relationship with the effectiveness of the

  3. Accounting Change and Institutional Capacity: The Case of a Provincial Government in Indonesia

    Directory of Open Access Journals (Sweden)

    Haryono P. Kamase

    2012-06-01

    Full Text Available This study examines a reporting system change of a provincial government in Indonesia. The study also draws attention to the institutional capacity of the provincial administration andimplementation problems it encountered in adopting an accrual accounting system. Following the work of Lapsley and Pallot (2000, this study uses economic and institutional perspectives in conceptualising how an accounting change has been undertaken. The study shows that from an economic based perspective, the adoption of the new reporting system was stimulated by the wish to improve government organisations’ performance in the country. It is also found that the change of the reporting system was not accompanied by the separation of the roles of elected local officials (i.e. the governor and local parliamentary members as politicians and decision-makers in the allocation of funding and budget formulation in theprovincial government. This situation undermines the instrumental roles of accounting for decision making. Moreover, drawing upon institutional theory, the adoption of the new reporting system at provincial level in the country is indicated by the presence of coercive pressure as local administrations in Indonesia are required to comply with rules imposed by the central government. However, based on the experience of a provincial government in implementing the new accounting system, the policy to adopt the new accounting regime fails to recognise a low level of institutional capacity of local administrations. As a consequence, the institutionalisation of the new accounting system has yet to bring intended outcomes. Inthis vein, the role of accounting as a political tool for controlling people overshadows its roles for efficiency and performance improvement. As the study demonstrates the use of mixedmethodological perspectives (i.e. economic and institutional theories is useful to fully capture and understand the dynamic process of accounting change in a

  4. Performance assessment, social accountability and sustainability governance in Hangzhou: Leveraging the implementation gap?

    DEFF Research Database (Denmark)

    Delman, Jørgen

    This is an explorative case study that examines how ideas and concepts relating to sustainable development are factored into new approaches to urban governance in Hangzhou. The proposition is that traditional performance assessment procedures combined with innovative surveys of the city government......’s social accountability and with various forms of social participation have created a new framework for urban governance, both conceptually and as a series of practical measures. More specifically, the study examines a dramatic redesign of the performance assessment system in Hangzhou aimed at developing...

  5. Accountable and Responsible Disclosure of Financial Open Government Data: Open Spending Initiatives enhancing Civic Engagement

    OpenAIRE

    Mulder, A.W. (Bert); Hartog, M.W. (Martijn)

    2017-01-01

    This research focuses an optimal arrangement of open spending as added instrumental value to the accountability incommunicating financial information towards citizens within The Netherlands. Open Spending is more and more of relevance in the Netherlands and is addressed as one of the key action points in the Open Government Partnership Action plan of The Netherlands. In order to adequately communicate financial information towards citizens, 5 arrangement variables of accountability (transpare...

  6. From Governmental Accounting into National Accounts: Adjustments Diversity and Materiality with Evidence from the Iberian Countries’ Central Governments

    Directory of Open Access Journals (Sweden)

    Maria Antónia Jorge de Jesus

    2014-09-01

    Full Text Available In a context where governments around the world acknowledge a need for more informative governmental financial reporting to improve financial sustainability, the European Council is proposing that EU member states adopt International Public Sector Accounting Standards (IPSASs—which are recognized as also allowing improved reliability of government finance statistics—in all subsectors of the General Government Sector (GGS. Consequently, the Governmental Accounting (GA role of running and reporting on governments’ budgets for purposes of decisionmaking and accountability is changing to include being part of the EU budgetary and monetary policy, specifically within the Euro zone. Accordingly, the objective of this paper is twofold. First, it aims to start a debate in the literature about the ability of GA as it stands across Europe to meet the European System of National and Regional Accounts (ESA requirements concerning GGS data. This assumes particular relevance in a context where the two systems have to coexist, but given that budgetary reporting (GA is the main input to ESA reporting (NA, reconciliation between the two systems is required. The second objective is of a more technical nature—empirically demonstrating the diversity and materiality of the main adjustments to be made when converting GGS data from GA into NA. This is done by using evidence for Portugal and Spain, focusing on Central Government data for the period 2006–2009 and measuring their quantitative impact on the public (budgetary deficit. We conclude that GA systems as they are across EU do not meet ESA requirements, and further alignment is therefore needed to reduce adjustments as much as possible when translating data from GA into NA. Additionally, in the case of Portugal and Spain, the main findings show that the adjustments from GA into NA present great diversity for both of these Iberian countries. As for materiality, their impact is greater in Spain, but still

  7. Forecasting uptake of retrofit packages in office building stock under government incentives

    International Nuclear Information System (INIS)

    Higgins, Andrew; Syme, Mike; McGregor, James; Marquez, Leorey; Seo, Seongwon

    2014-01-01

    As government and industry plan to reduce energy consumption in building stock, there is a need to forecast the uptake of retrofit packages across building stock over time. To address this challenge a diffusion model was set up and applied to office building stock across New South Wales (NSW) in Australia, accommodating a high spatial resolution and temporal capability for projecting uptake of technology packages characterised by multiple variables. Six retrofit packages were set up for the diffusion model, which ranged from inexpensive services and manuals through to mid-priced packages involving energy efficient T5 lighting and solar hot water through to expensive packages such as chilled beams and Solar PV. We evaluated the model using a base case and two policy programs, representing the Green Building Fund and Environmental Upgrade Agreements. These were recent incentive programs funded by the Australian government to accelerate the uptake of retrofit packages, by providing financial support to upfront expenditures and removing barriers to retrofit. By forecasting uptake of each retrofit package to 2032 under each program, we demonstrate how the model can be a valuable resource in tailoring expensive government programs and increasing their effectiveness. - Highlights: • Diffusion model for uptake of building retrofits. • Case study with New South Wales office buildings. • Forecast uptake of government policy programs

  8. Royal Ahold : A Failure of Corporate Governance and an Accounting Scandal

    NARCIS (Netherlands)

    de Jong, A.; DeJong, D.V.; Mertens, G.M.H.; Roosenboom, P.G.J.

    2005-01-01

    Royal Ahold (Koninklijke Ahold NV) was one of the major success stories in the 1990s and is one of the major failures, suffering a complete meltdown, in 2003.We investigate the strategy, accounting transparency and corporate governance of Ahold; elements which jointly drive the firm s performance

  9. An Overview of Governance and Accountability of Tahfiz Institutions in Malaysian: Religious Councils Perspective

    Directory of Open Access Journals (Sweden)

    Bani Hamidah

    2017-01-01

    Full Text Available Tahfiz education is one of the popular streams of education in Malaysia and well accepted by Muslim community. Originally the education is being offered in “pondok”, a traditional religious school. Developing through times, it is now also being offered in tahfiz centers as well as in modern tahfiz institutions. These entities specialize in producing tahfiz graduates who can memorize and recite the whole Al-Quran and more than 91% of them are privately owned. The applicability of good governance and accountability measures is indeed highly desirable in these Islamic entities as it deals with the responsibility in fulfilling sacred religious obligation. Though the number of tahfiz education providers (TEP has grown up tremendously from only 58 in 1999 to 278 in 2011, literatures on governance and accountability of TEP are still lacking as the areas are rarely examined directly. The lacking may lead to unfavorable inferences that TEP are behaving in the manners contrary to the interest of the stakeholders. An ideally accountable governance of tahfiz centers will gain trust from parents and various stakeholders and will indicate the achievement in fulfilling one of the objective of Maqasid Shariah to preserve and promote the religious faith through preserving the memorization and knowledge of Al Quran (the primary source of Islamic Law by the huffaz. The objective of this research is to investigate external governance mechanism and the accountability of Tahfiz centers as viewed by religious regulatory bodies. A qualitative research approach is undertaken by interviewing representatives from selected State Islamic Religious Councils, State Islamic Foundation and National Religious Departments in Malaysia. Using thematic analysis, findings of this study revealed that there are two-tier governance infrastructures of tahfiz institutions in Malaysia. However, the enforcement of the governance structure is still at infancy level. The accountability

  10. Government Spending Shocks, the Current Account and the Real Exchange Rate in OECD Countries

    Directory of Open Access Journals (Sweden)

    Soyoung Kim

    2008-06-01

    Full Text Available This paper examines the effects of government spending shocks on the current account and the real exchange rate for 20 OECD countries using panel VAR model, in order to provide empirical stylized facts. The countries were grouped based on openness and size, and the influence of openness and size on the effects of government spending shocks. The main findings are as follows. First, in the analysis of all 20 countries, in response to government spending shocks, the worsening of the current account is significant, but real exchange rate appreciation is not significant. Second, real exchange rate appreciation is more significant and worsening of the current account is more temporary in the group of countries with higher openness than in those with low openness. Third, the worsening of the current account is more significant in the group of large countries than in the group of small countries. Although real exchange rate depreciation under fiscal expansion is not consistent with traditional theories, the results are broadly consistent with the existing theories that incorporate openness and the size of the country.

  11. Accounting for Lean Implementation in Government Enterprise: Intended and Unintended Consequences

    OpenAIRE

    Chester S. Labedz; John R. Gray

    2013-01-01

    This research explores the effects of implementing a lean production system in a government facility. The organization’s formal accounting practices delay recognition of production savings, but informally the facility promotes its lean efforts through attention-getting, off-the-books, “innovative†accounting. The authors state three propositions relating to customer effects of the lean improvements and the financial approaches. They then state four hypotheses relating to the measures’ ...

  12. 12 CFR 987.2 - Law governing rights and obligations of Banks, Finance Board, Office of Finance, United States...

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Law governing rights and obligations of Banks, Finance Board, Office of Finance, United States and Federal Reserve Banks; rights of any Person against Banks, Finance Board, Office of Finance, United States and Federal Reserve Banks. 987.2 Section 987.2 Banks and Banking FEDERAL HOUSING FINANCE...

  13. CORPORATE GOVERNANCE AND ACCOUNTING IRREGULARITIES: Evidence from the Two-tiered Board Structure in Indonesia

    Directory of Open Access Journals (Sweden)

    Jaswadi JASWADI

    2012-09-01

    Full Text Available This study aims to investigate the extent to which the Indonesian corporate governance mechanism acts as an effective tool for protecting financial statements users against accounting irregularities. Considering that accounting irregularities might occur in between error and the fraud act, this study reviews the literature on minimizing the seriousness of these reporting incidences. The level of seriousness in misstatements is more severe when: (1 there is absence of financial expert(s on supervisory boards and audit committees, (2 companies have short tenured-CEOs and poor internal control systems, and (3 auditors are solely appointed by firms’ BOCs without agreement of block holders (known as referral. In addition, an examination of simultaneous effects of each corporate governance dimension reveals a general weakness of the BOCs and their audit committees. However, the BOC and audit committee could be an effective tool in mitigating reporting incidences, especially when they show high-quality collaboration.

  14. Transparency of Accounting Information in Achieving Good Corporate Governance. True View and Fair Value

    Directory of Open Access Journals (Sweden)

    Mariana Man

    2016-05-01

    Full Text Available One of the key factors affecting the efficient use of resources, the increase of shareholders confidence in the managers of the company, the success in achieving objectives and economic efficiency is the system of corporate governance by which a company is managed and controlled. We cannot talk about a culture of corporate governance without thinking of the criteria of transparency, of responsibility in ensuring the accuracy of data from financial reports. Transparency is a prerequisite of good communication between the company and the interested parties. This paper examines the concepts of true image and fair value as premises of transparency of the accounting information in order to accomplish good corporate governance.

  15. Heterogeneity of Human Research Ethics Committees and Research Governance Offices across Australia: An observational study.

    Science.gov (United States)

    De Smit, Elisabeth; Kearns, Lisa S; Clarke, Linda; Dick, Jonathan; Hill, Catherine L; Hewitt, Alex W

    2016-01-01

    Conducting ethically grounded research is a fundamental facet of all investigations. Nevertheless, the administrative burdens of current ethics review are substantial, and calls have been made for a reduction in research waste. To describe the heterogeneity in administration and documentation required by Human Research Ethics Committees (HRECs) and Research Governance Offices (RGOs) across Australia. In establishing a nationwide study to investigate the molecular aetiology of Giant Cell Arteritis (GCA), for which archived pathological specimens from around Australia are being recruited, we identified variation across separate HREC and RGO requirements. Submission paperwork and correspondence from each collaborating site and its representative office for research were reviewed. This data was interrogated to evaluate differences in current guidelines. Twenty-five pathology departments across seven Australian States collaborated in this study. All states, except Victoria, employed a single ethics review model. There was discrepancy amongst HRECs as to which application process applied to our study: seven requested completion of a "National Ethics Application Form" and three a "Low Negligible Risk" form. Noticeable differences in guidelines included whether electronic submission was sufficient. There was variability in the total number of documents submitted (range five to 22) and panel review turnaround time (range nine to 136 days). We demonstrate the challenges and illustrate the heavy workload involved in receiving widespread ethics and governance approval across Australia. We highlight the need to simplify, homogenise, and nationalise human ethics for non-clinical trial studies. Reducing unnecessary administration will enable investigators to achieve research aims more efficiently.

  16. Performance Assessment of Maintenance Practices in Government Office Buildings: Case Study of Parcel E, Putrajaya

    Directory of Open Access Journals (Sweden)

    Awg Husaini A.I.

    2014-03-01

    Full Text Available Building maintenance practices must be taken into consideration by building facility managers or building owners. They involve daily operations to ensure that end users can work or live comfortably and safely. Through effective maintenance practices, the functions of the existing building facilities can be maintained and meet the needs of the building users. Maintenance practices must be effective in aspects such as planning, organization and supervision in order to maintain the building at a satisfactory level of performance all the time. A study was conducted on a Federal government office building in Parcel E, Putrajaya to determine the maintenance aspects of the management of the facility. To achieve the objectives of this study a questionnaire survey was used to obtain the required data. The outcomes indicate that the aspects of building maintenance practice and the effectiveness of the maintenance management in government office buildings can influence the satisfaction of the end user. However, some aspects of the current building maintenance practices seem to need improvements in order to enhance the building maintenance management. The recommendations of this study will help in the effective management of the facility and maintenance management practices.

  17. US/Russia government-to-government cooperation in material protection, control and accounting at the SSC-RIAR, Dimitrovgrad

    International Nuclear Information System (INIS)

    Kharlanov, Y.I.; Gadzhiev, G.I.; Satkowiak, L.

    1996-01-01

    The US/Russia Government-to-Government Cooperation in Material Protection, Control, and Accounting (MPC and A) was established in an agreement between the Department of Defense of the US and the Ministry of the russian Federation for Atomic Energy (MINATOM). A subsequent agreement between the Department of Energy (DOE) and MINATOM, resulted in the selection of the State Scientific Center-Research Institute of Atomic Reactors (SSC-RIAR) in Dimitrovgrad as one of the Russian enterprises that would participate with US national laboratories in expanded cooperation aimed at enhancing MPC and A systems in both countries. The SSC-RIAR facilities under consideration for MPC and A enhancements consist of a reactor building, a fuel fabrication building, and a storage building. The long term goal of this project is the completion of a comprehensive implementation plan, and its subsequent execution, addressing key MPC and A elements for all, or as many as possible, facilities at SSC-RIAR containing appreciable amounts of highly enriched uranium and plutonium. This paper describes the nature and scope of the expanded cooperation involving SSC-RIAR and six US national laboratories

  18. Transparency and Accountability of Government Regulations as an Integral Part of Social Responsibility Effectiveness

    Directory of Open Access Journals (Sweden)

    Elena A. Frolova

    2016-09-01

    Full Text Available In the paper the author's view on the role of government in promoting social responsibility of business and the individual is described. The main features of the socio-economic situation in Russia today are presented (horizontal and vertical mobility of the population, a small number of organizations and the extra-centralized public authorities, the predominance of personal relations between economic agents. The necessity of increasing the role of individuals and businesses in the social system is substantiated and the basic directions of activity are suggested (prosocial preferences, interpersonal trust, redistribution of social responsibility. Transparency and accountability of public authorities are very powerful tool to improve the quality of governance and it is one of the important conditions for the social responsibility, as well as to economic performance in modern Russia. The legitimacy of government is a multidimensional issue. And if we take into account the Russian features it is necessary to point out public control and enforcement, quality of formal institutions, and effectiveness of enforcement mechanisms. Also governance is important to enhance quality of regulation.

  19. The nuclear safeguards system and the process of global governance accountability

    International Nuclear Information System (INIS)

    Xavier, Roberto Salles

    2011-01-01

    Due to rising energy costs and climate concerns, nuclear energy is again being seriously considered as an energy source for several countries. Along with the resurgence of nuclear energy comes the concern of the world if these countries will develop their programs for the peaceful use of nuclear energy. If on one hand the growth potential of nuclear energy should not be stifled, on the other hand it is imperative that a climate of mutual trust is developed, respecting the right of each country to develop its nuclear program without taking a climate of mistrust to a possible 'intention' behind the pursuit of peaceful use of nuclear energy. Therefore, it is essential that appropriate mechanisms of accountability of global governance are institutionalized at the institutional architecture of the international process of nuclear safeguards, more specifically to the nuclear fuel cycle, so that abuses of power in this sphere does not happen, both by countries that aspire to develop projects nuclear, and by the suppliers of technology. In this context, the case study of Brazil and Argentina gained importance, because these two countries have a single binational organization of nuclear safeguards in the world: Brazilian-Argentine Agency for Accounting and Control of Nuclear Materials - ABACC. In the theoretical question, the paper tries to understand what happens with the process of legitimacy and authority of the organizations of global governance by analyzing the degree of publicness and constrictiveness. This work intends to focus on the role of ABACC as an interstate institution of accountability, which has a key role to control the nation States of Brazil and Argentina regarding the appropriate use of nuclear material used in their programs, and analyze how this Agency behaves within of tension legitimacy-authority, taking into account existing studies on accountability in global governance. (author)

  20. The nuclear safeguards system and the process of global governance accountability

    Energy Technology Data Exchange (ETDEWEB)

    Xavier, Roberto Salles, E-mail: xavier@cnen.gov.b [Comissao Nacional de Energia Nuclear (CNEN), Rio de Janeiro, RJ (Brazil). Coordenacao Geral de Planejamento e Avaliacao

    2011-07-01

    Due to rising energy costs and climate concerns, nuclear energy is again being seriously considered as an energy source for several countries. Along with the resurgence of nuclear energy comes the concern of the world if these countries will develop their programs for the peaceful use of nuclear energy. If on one hand the growth potential of nuclear energy should not be stifled, on the other hand it is imperative that a climate of mutual trust is developed, respecting the right of each country to develop its nuclear program without taking a climate of mistrust to a possible 'intention' behind the pursuit of peaceful use of nuclear energy. Therefore, it is essential that appropriate mechanisms of accountability of global governance are institutionalized at the institutional architecture of the international process of nuclear safeguards, more specifically to the nuclear fuel cycle, so that abuses of power in this sphere does not happen, both by countries that aspire to develop projects nuclear, and by the suppliers of technology. In this context, the case study of Brazil and Argentina gained importance, because these two countries have a single binational organization of nuclear safeguards in the world: Brazilian-Argentine Agency for Accounting and Control of Nuclear Materials - ABACC. In the theoretical question, the paper tries to understand what happens with the process of legitimacy and authority of the organizations of global governance by analyzing the degree of publicness and constrictiveness. This work intends to focus on the role of ABACC as an interstate institution of accountability, which has a key role to control the nation States of Brazil and Argentina regarding the appropriate use of nuclear material used in their programs, and analyze how this Agency behaves within of tension legitimacy-authority, taking into account existing studies on accountability in global governance. (author)

  1. 75 FR 64684 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

    Science.gov (United States)

    2010-10-20

    ... cost accounting standards governing the measurement, assignment, and allocation of costs to contracts... Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for Contracts Executed and... and Budget (OMB), Office of Federal Procurement Policy, Cost Accounting Standards Board. ACTION...

  2. Occupational stress and cardiovascular risk factors in high-ranking government officials and office workers.

    Science.gov (United States)

    Mirmohammadi, Seyyed Jalil; Taheri, Mahmoud; Mehrparvar, Amir Houshang; Heydari, Mohammad; Saadati Kanafi, Ali; Mostaghaci, Mehrdad

    2014-08-01

    Cardiovascular diseases are among the most important sources of mortality and morbidity, and have a high disease burden. There are some major well-known risk factors, which contribute to the development of these diseases. Occupational stress is caused due to imbalance between job demands and individual's ability, and it has been implicated as an etiology for cardiovascular diseases. This study was conducted to evaluate the cardiovascular risk factors and different dimensions of occupational stress in high-ranking government officials, comparing an age and sex-matched group of office workers with them. We invited 90 high-ranking officials who managed the main governmental offices in a city, and 90 age and sex-matched office workers. The subjects were required to fill the occupational role questionnaire (Osipow) which evaluated their personal and medical history as well as occupational stress. Then, we performed physical examination and laboratory tests to check for cardiovascular risk factors. Finally, the frequency of cardiovascular risk factors and occupational stress of two groups were compared. High-ranking officials in our study had less work experience in their current jobs and smoked fewer pack-years of cigarette, but they had higher waist and hip circumference, higher triglyceride level, more stress from role overload and responsibility, and higher total stress score. Our group of office workers had more occupational stress because of role ambiguity and insufficiency, but their overall job stress was less than officials. The officials have higher scores in some dimensions of occupational stress and higher overall stress score. Some cardiovascular risk factors were also more frequent in managers.

  3. Agency, contract and governance: shifting shapes of accountability in the health care arena.

    Science.gov (United States)

    Tuohy, Carolyn Hughes

    2003-01-01

    Current ideas about the role of the state include an enthusiasm for mechanisms of "indirect" or "third-party" governance. The health care arena, in which models of indirect governance have a long history, is an important test bed for these ideas. Classically, the arena was marked by trust-based, principal-agent relationships established to overcome information gaps. Over time (and to different degrees across nations), emphasis shifted to contractual relationships assuming relatively well-informed actors and then to performance monitoring and information sharing within complex and loosely coupled networks. In this latest stage, there is a risk that some important features of democratic leadership, and of decision making in the health care arena, will be eclipsed. Accountability mechanisms must clearly locate responsibility for actions and must allow for the exercise of professional judgment.

  4. Heterogeneity of Human Research Ethics Committees and Research Governance Offices across Australia: An observational study

    Directory of Open Access Journals (Sweden)

    Elisabeth De Smit

    2016-02-01

    Full Text Available Background Conducting ethically grounded research is a fundamental facet of all investigations. Nevertheless, the administrative burdens of current ethics review are substantial, and calls have been made for a reduction in research waste. Aims To describe the heterogeneity in administration and documentation required by Human Research Ethics Committees (HRECs and Research Governance Offices (RGOs across Australia. Methods In establishing a nationwide study to investigate the molecular aetiology of Giant Cell Arteritis (GCA, for which archived pathological specimens from around Australia are being recruited, we identified variation across separate HREC and RGO requirements. Submission paperwork and correspondence from each collaborating site and its representative office for research were reviewed. This data was interrogated to evaluate differences in current guidelines. Results Twenty-five pathology departments across seven Australian States collaborated in this study. All states, except Victoria, employed a single ethics review model. There was discrepancy amongst HRECs as to which application process applied to our study: seven requested completion of a “National Ethics Application Form” and three a “Low Negligible Risk” form. Noticeable differences in guidelines included whether electronic submission was sufficient. There was variability in the total number of documents submitted (range five to 22 and panel review turnaround time (range nine to 136 days. Conclusion We demonstrate the challenges and illustrate the heavy workload involved in receiving widespread ethics and governance approval across Australia. We highlight the need to simplify, homogenise, and nationalise human ethics for non-clinical trial studies. Reducing unnecessary administration will enable investigators to achieve research aims more efficiently

  5. Empowerment of Government Public Relations Office Post Restructuring ( Case Study on Informatics and Public Relations Office of Jakarta City Administration)

    OpenAIRE

    Patrianti, Tria

    2011-01-01

    This research aims to seek better understanding on the empowerment of the public relations office following the restructuring conducted by Jakarta City Administration. Involving 11 respondents, the research utilizes qualitative research method with case study approach.The background issues in the research are as followed: (1) Why the role and function of public relations office at Jakarta Administration remain insignificant regardless of the restructuring; (2) What the public relations offi...

  6. Accounting for abortion: Accomplishing transnational reproductive governance through post-abortion care in Senegal.

    Science.gov (United States)

    Suh, Siri

    2018-06-01

    Reproductive governance operates through calculating demographic statistics that offer selective truths about reproductive practices, bodies, and subjectivities. Post-abortion care, a global reproductive health intervention, represents a transnational reproductive regime that establishes motherhood as women's primary legitimate reproductive status. Drawing on ethnographic fieldwork conducted in Senegal between 2010 and 2011, I illustrate how post-abortion care accomplishes reproductive governance in a context where abortion is prohibited altogether and the US is the primary bilateral donor of population aid. Reproductive governance unfolds in hospital gynecological wards and the national health information system through the mobilization and interpretation of post-abortion care data. Although health workers search women's bodies and behavior for signs of illegal abortion, they minimize police intervention in the hospital by classifying most post-abortion care cases as miscarriage. Health authorities deploy this account of post-abortion care to align the intervention with national and global maternal health policies that valorize motherhood. Although post-abortion care offers life-saving care to women with complications of illegal abortion, it institutionalizes abortion stigma by scrutinizing women's bodies and masking induced abortion within and beyond the hospital. Post-abortion care reinforces reproductive inequities by withholding safe, affordable obstetric care from women until after they have resorted to unsafe abortion.

  7. Governance through Economic Paradigms: Addressing Climate Change by Accounting for Health

    Directory of Open Access Journals (Sweden)

    Kristine Belesova

    2016-12-01

    Full Text Available Climate change is a major challenge for sustainable development, impacting human health, wellbeing, security, and livelihoods. While the post-2015 development agenda sets out action on climate change as one of the Sustainable Development Goals, there is little provision on how this can be achieved in tandem with the desired economic progress and the required improvements in health and wellbeing. This paper examines synergies and tensions between the goals addressing climate change and economic progress. We identify reductionist approaches in economics, such as ‘externalities’, reliance on the metric of the Gross Domestic Product, positive discount rates, and short-term profit targets as some of the key sources of tensions between these goals. Such reductionist approaches could be addressed by intersectoral governance mechanisms. Health in All Policies, health-sensitive macro-economic progress indicators, and accounting for long-term and non-monetary values are some of the approaches that could be adapted and used in governance for the SDGs. Policy framing of climate change and similar issues should facilitate development of intersectoral governance approaches.

  8. The diffusion of eGovernment in public administration bodies. The links between back and front office service

    OpenAIRE

    Arduini Davide; Belotti Federico; Denni Mario; Giungato Gerolamo; Reggi Luigi; Zanfei Antonello

    2008-01-01

    This paper contributes to explaining the dynamics of eGovernment diffusion in Italian municipalities which play a key role in interfacing citizens and Local Public Administrations. By defining appropriate synthetic indicators, the study will analyse the relationships between the digitalization of back office services - in terms of ICT equipment and use as well as inner work process re-engineering - and front office services - in terms of quantity and interactivity of online services provided ...

  9. 4 CFR 3.2 - Oath of office.

    Science.gov (United States)

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Oath of office. 3.2 Section 3.2 Accounts GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL SYSTEM EMPLOYMENT § 3.2 Oath of office. The provisions of subchapter II of chapter 33 of title 5, U.S. Code, and Office of Personnel Management implementing regulations apply to...

  10. Mitigating the Inequity of the Military Retirement System by Changing the Rules Governing Individual Retirement Accounts for Service Members

    National Research Council Canada - National Science Library

    Newman, David

    1997-01-01

    .... It reviews the structure of Individual Retirement Accounts and the Employee Retirement Income Security Act, which governs private-sector retirement plans and their treatment by the Internal Revenue Code...

  11. From corporate governance to hospital governance. Authority, transparency and accountability of Belgian non-profit hospitals' board and management.

    Science.gov (United States)

    Eeckloo, Kristof; Van Herck, Gustaaf; Van Hulle, Cynthia; Vleugels, Arthur

    2004-04-01

    As a result of multiple developments in health care and health care policy, hospital administrators, policy makers and researchers are increasingly challenged to reflect on the meaning of good hospital governance and how they can implement it in the hospital organisations. The question arises whether and to what extent governance models that have been developed within the corporate world can be valuable for these reflections. Due to the unique societal position of hospitals--which involves a large diversity of stakeholders--the claim for autonomy of various highly professional groups and the lack of clear business objectives, principles of corporate governance cannot be translated into the hospital sector without specific adjustments. However, irrespective of these contextual differences, corporate governance can provide for a comprehensive 'frame of reference', to which the hospital sector will have to give its own interpretation. A multidisciplinary research unit of the university of Leuven has taken the initiative to develop a governance model for Belgian hospitals. As part of the preliminary research work a survey has been performed among 82 hospitals of the Flemish Community on their governance structure, the composition of the governance entities, the partition of competencies and the relationship between management and medical staff.

  12. 16 CFR 5.54 - Referral to the Office of Government Ethics and to the Department of Justice.

    Science.gov (United States)

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Referral to the Office of Government Ethics and to the Department of Justice. 5.54 Section 5.54 Commercial Practices FEDERAL TRADE COMMISSION ORGANIZATION, PROCEDURES AND RULES OF PRACTICE STANDARDS OF CONDUCT Disciplinary Actions Concerning Postemployment Conflict of Interest § 5.54 Referral...

  13. Federally Sponsored Research at Educational Institutions: A Need for Improved Accountability. Report by the U.S. General Accounting Office.

    Science.gov (United States)

    General Accounting Office, Washington, DC.

    This report discusses federally sponsored research at educational institutions and suggests ways to improve accountability for these funds. The following suggestions are made for minimizing problems presented in this report: (1) development of more definitive cost principles for both the institutions and the Federal auditors to follow; (2) more…

  14. Audit Oversight: Quality Control Review of the Defense Finance and Accounting Service Office of Internal Review

    National Research Council Canada - National Science Library

    2004-01-01

    .... The Government Auditing Standards (GAS) require that an audit organization performing Government audits have an appropriate internal quality control system and undergo an external quality control review every 3 years by an organization...

  15. GATEWAY Report Brief: Evaluating OLED Lighting in the Accounting Office of DeJoy, Knauf & Blood LLP

    Energy Technology Data Exchange (ETDEWEB)

    None

    2017-08-21

    Summary of GATEWAY report evaluating a new lighting system, at the offices of the accounting firm of DeJoy, Knauf & Blood, LLP in Rochester, NY, that incorporates a number of different OLED luminaires. Evaluation of the OLED products included efficacy performance, field measurements of panel color, flicker measurements, and staff feedback.

  16. THE ROLE OF THE ACCOUNTANT PROFESSIONAL IN THE CONTEXT OF THE CORPORATE GOVERNANCE AND THE EXTERNALISATION OF THE ACCOUNTING FUNCTION

    Directory of Open Access Journals (Sweden)

    Boghean Carmen

    2010-12-01

    Full Text Available According to the Organization for Economic Cooperation and Development - OECD, corporate governance is the system by means of which companies are managed and controlled. In 1999, were published the OECD Principles of Corporate Governance, these being currently recognized as one of the 12 pillars of international financial stability. The OECD principles served as a reference point for compiling a collection of national corporate governance codes. They focus mainly on the companies listed on regulated markets, although they also cover issues related to companies that have a big number of shareholders but are not listed. These principles refer to: the rights of shareholders and their protection, the equitable treatment of all shareholders, including the minority and foreign shareholders, the role and rights of stakeholders, the transparency of information and its prompt dissemination, the responsibilities of the Board of Directors and of the executive management.

  17. Public accountability needs to be enforced -a case study of the governance arrangements and accountability practices in a rural health district in Ghana.

    Science.gov (United States)

    Van Belle, Sara; Mayhew, Susannah H

    2016-10-12

    Improving public accountability is currently high on the global agenda. At the same time, the organisation of health services in low- and middle-income countries is taking place in fragmented institutional landscapes. State and non-state actors are involved in increasingly complex governance arrangements. This often leads to coordination problems, confusion of roles and responsibilities and possibly accountability gaps. This study aimed at assessing the governance arrangements and the accountability practices of key health actors at the level of a Ghanaian health district with the aim to understand how far public accountability is achieved. We adopted the case study design as it allows for in-depth analysis of the governance arrangements and accountability relations between actors, their formal policies and actual accountability practices towards the public and towards stakeholders. Data were collected at a rural health district using in-depth interviews, observation and document review. In the analysis, we used a four-step sequence: identification of the key actors and their relationships, description of the multi-level governance arrangements, identification of the actual accountability relations and practices between all actors and finally appraisal of the public accountability practices, which we define as those practices that ensure direct accountability towards the public. In this rural health district with few (international) non-governmental organisations and private sector providers, accountability linkages towards management and partners in health programmes were found to be strong. Direct accountability towards the public, however, was woefully underdeveloped. This study shows that in settings where there is a small number of actors involved in organising health care, and where the state actors are underfunded, the intense interaction can lead to a web of relations that favours collaboration between partners in health service delivery, but fails public

  18. Business and Office Education: Accounting, Clerk. Instructor's Manual [and] Student Learning Activity Guide. Kit No. 204.

    Science.gov (United States)

    Cliatt, Katherine H.

    This learning activity guide and instructor's manual provide information and exercises for an exploratory activity in accounting. Instructional objectives covered in the guide are for the students to learn (1) reasons for studying accounting and related job descriptions, (2) definitions for accounting terms, (3) the accounting equation, (4) how to…

  19. Cash Accountability in DOD Imprest Funds Maintained by the Office of the Inspector General, DOD

    National Research Council Canada - National Science Library

    Rau, Russell

    1995-01-01

    We are providing this report for your information and use. The audit was made at your request to examine the imprest funds maintained within the Office of the Inspector General, DoD, Arlington, Virginia...

  20. 75 FR 36381 - Office of Energy Policy and Innovation; Request for Comments Regarding Rates, Accounting and...

    Science.gov (United States)

    2010-06-25

    ... Energy Policy and Innovation; Request for Comments Regarding Rates, Accounting and Financial Reporting... the above-referenced docket regarding rates, accounting and financial reporting associated with... set method(s) of rate recovery, accounting and financial reporting. However, the same is not...

  1. Public Governance and Governability: Accountability and Disclosure permitted by Accounting Applied to the Public Sector as a Sustainability Instrument for the State

    OpenAIRE

    Antonio Gonçalves Oliveira; Hilda Alberton Carvalho; Dayanne Paretti Corrêa

    2013-01-01

    In an accounting-financial perspective applied to business organizations, the Going-Concern Principle presupposes their sustainability towards perpetuity, influencing and guaranteeing investors’ returns. In Public Management, this is no different, underlining the existence of the Going-Concern Principle of the State. This describes the State as a political society that, like the company, should be perennial and sustainable, always aiming for the promotion of the common good and the developmen...

  2. The Self-Perceived Leadership Styles of Chief State School Officers and Models of Educational Governance

    Science.gov (United States)

    Wiggins, Lori A.

    2013-01-01

    This study examined the leadership styles of the chief state school officers of the United States and the District of Columbia. The entire population of 51 chief state school officers was surveyed and a response rate of 60% was obtained. The study examined the relationship between the leadership style, select demographic variables, and the…

  3. The Impact of Corporate Governance on Financial Performance: (Measured using Accounting and Value-Added based Measures): Evidence from Malaysia

    OpenAIRE

    Abdul Aziz, Khairul Annuar

    2005-01-01

    This paper aims to test empirically which measure, an accounting based financial performance measure such as Return on Equity, Price to Earnings Ratio, Earnings Per Share and Return on Capital Employed; or value-added based financial performance measures such as Economic Value Added and Market Value Added; is more closely related with Corporate Governance Compliance. This paper also aims to study the level of Corporate Governance Compliance of the Smaller Companies listed on the KLSE, the mea...

  4. The role of investor protection in corporate governance and accounting harmonization: Cross-country analysis in Asia

    Directory of Open Access Journals (Sweden)

    Ratna Wardhani

    2015-08-01

    Full Text Available The purpose of this research is to analyze the effect of law system for investor protection on implementation of corporate governance at company level and degree of convergence of local accounting standards to IFRS (International Financial Reporting Standards. The result shows that investor protection has positive effect on implementation of corporate governance and degree of convergence of local standard to IFRS. The evidence is consistent with the argument that firm can establish law environment well for their own, but the quality of corporate investor protection via implementation of corporate governance mechanisms will depend on efficiency of judicial system of the country where the firm operates; and the quality of accounting standard in one country is a signal of country’s commitment to investor protection in order to provide good protection for its investor; a country will tend to adopt higher quality of accounting standard to ensure financial reporting transparency. This indicates that investor protection can be the key to the quality of other governance mechanisms, both at institutional level such as accounting standards, and also at firm level such as corporate governance implementation.

  5. An Investigation of the Influence of the Worldwide Governance and Competitiveness on Accounting Fraud Cases: A Cross-Country Perspective

    Directory of Open Access Journals (Sweden)

    Rabeea Sadaf

    2018-02-01

    Full Text Available This article examines how worldwide governance, global competiveness, and other institutional determinants have influenced the number of accounting fraud cases in several countries. The researchers have focused more closely on the importance of ‘good governance’ as one of the indicators of development objectives in itself. The institutional perspective is employed to explain the complexity of frauds in different societies which can be compatible for the purposes of international judgments in order to increase the effectiveness of previous forensic accounting theories. In this paper, a linear regression model is tested where governance, competitiveness, and other institutional variables are associated with a measure of accounting fraud cases. From our results, we can merely claim that an increased level of controlled corruption and political stability might reduce the number of fraud cases in various countries, while more effective and independent governance services with a higher freedom of expression seemed to increase them. The existence of accounting crimes also appeared to be a suitable proxy of better competitiveness. Anglo-Saxon countries have more stated fraud cases than other countries, attributed, perhaps, to the finest commercial courts with the most professional and least corrupt judges in the world, with centuries of precedent cases and experience in dealing with fraud. Moreover, we believe that a better understanding of fraud detection is a potentially important element in forensic accounting analytics in the success of governance policies to enhance development and reduce the risk of bankruptcies related to the reported fraud cases of enterprises.

  6. Economic Feasibility of Renewable Electricity Generation Systems for Local Government Office: Evaluation of the Jeju Special Self-Governing Province in South Korea

    Directory of Open Access Journals (Sweden)

    Eunil Park

    2017-01-01

    Full Text Available While environmental and energy concerns have become global issues, the government of South Korea has made notable efforts and formulated plans for the diffusion of renewable energy generation facilities for the nation’s public and governmental institutions. Accordingly, Jeju Island has become one of the most promising locations for utilizing renewable energy resources. This study aims to propose potential configurations for renewable energy generation facilities (mainly solar and wind energy facilities in response to the electricity demand of the main local governmental offices of Jeju Special Self-Governing Province. The study utilizes the hybrid optimization of multiple energy resources software to simulate two optimized configurations for generation at a cost of energy of $0.306 per kWh (independent and $0.204 per kWh (grid-connected with 100% renewable fraction for the island. The implications of the simulation results and limitations of the study are discussed.

  7. The Analysis of Human Resources Policies and Regional Financial Accounting System on Regional Government Financial Statements’ Quality

    OpenAIRE

    Aida Nahar; Subadriyah Subadriyah; Ali Sofwan

    2018-01-01

    Accountability of local governments in the implementation of policies should be carried out with the financial statements present the quality. Qualitative characteristics of financial statements described in PP 24/ 2005 that the qualitative characteristics of financial statements is a normative measurement that needs to be realized in the accounting information that can be fulfil its purpose. To be able to raise the normative requirements, this characteristics is absolutely necessary in order...

  8. A fear of coercion and accountability? Security officers and the non-use of force

    NARCIS (Netherlands)

    Eski, Y.

    2017-01-01

    Based on fieldwork among operational security officers working in the Hamburg and Rotterdam ports, it became clear these frontline port policing professionals possess a critical, even fearful attitude towards coercion while performing their duties in the ports. The power of arrest and the

  9. Annotated Bibliography on School Finance: Policy and Political Issues; Federal Government; State Issues; Non-Public Schools; Accountability.

    Science.gov (United States)

    Gipson, Joella

    Limited to periodical literature, this annotated bibliography on school finance contains 81 references grouped in 5 categories: (1) policy and politica issues, (2) federal government, (3) state issues, (4) aid to nonpublic schools, and (5) accountability. Following the bibliographic citations, annotations range from 4 to 15 lines and conclude by…

  10. The Contribution of Individual Learning Accounts to the Lifelong Learning Policies of the UK Government: A Case-Study.

    Science.gov (United States)

    Payne, John

    2000-01-01

    A survey of 765 adult learners who funded education through the British government's Individual Learning Accounts showed the program brought in new lifelong learning participants, encouraged more demanding learning, and increased participation of underrepresented groups. Advice and guidance played an important role. (SK)

  11. US/Belarusian government-to-government material protection, control, and accounting cooperation at the Sosny Science and Technology Center

    International Nuclear Information System (INIS)

    Case, R.S. Jr.; Baumann, M.; Madsen, R.W.; Krevsum, E.; Haase, M.

    1996-01-01

    A formal program of cooperation between the US Department of Energy and the Belarusian regulatory agency Promatomnazdor (PAN) began in 1994. A visit to the Belarusian Sosny Science and Technology Center (SSTC) by representatives from the US, Sweden, Japan, and the International Atomic Energy Agency resulted in a multinational program of cooperation to enhance the existing material protection, control, and accounting systems in place at Sosny. Specific physical-protection-related recommendations included upgrades to the physical protection systems at Buildings 33 and 40 at Sosny and the security systems in the SSTC central alarm station. US experts in conjunction with the multinational team and Belarus representatives, have reviewed initial designs for physical protection upgrades at Sosny. Subsequently, the US assumed an essential role for funding and technical oversight for enhancements at the SSTC, aspects of its emergency communication systems, and the upgrade of the SSTC site access control system. This paper addresses the status of physical protection enhancements at the Sosny site

  12. 78 FR 71498 - Copyright Office Fees: Cable and Satellite Statement of Account Fees

    Science.gov (United States)

    2013-11-29

    ... procedures used by other governmental entities, including the Federal Accounting Standards Advisory Board's... work procedures and forms and updated its internal information systems to facilitate its implementation..., including the detailed classifications of community groups, television stations, and channel lineups. The...

  13. A SCIENTIFIC WORLDVIEW OF ACCOUNTING ETHICS AND GOVERNANCE EDUCATION: THE RIGHT FOOTING OF INTERNATIONAL EDUCATION STANDARD 4, BUT...

    Directory of Open Access Journals (Sweden)

    Aziuddin Ahmad

    2012-01-01

    Full Text Available This paper is a critique of the approach in which the issue of accounting ethics and governance has been tackled through education. In light of the existence of the International Education Standard (IES 4 specifically on ethics as the relevant framework developed by the International Federation of Accountants (IFAC, the discussion in this paper centres on the requirement of IES 4 and the manner it is suggested for implementation. Based on the ontological and epistemological reality of the world as reflected in science which also parallels religion and Eastern belief system, we are sceptical of the degree of representation of reality of the model of ethics and governance that is currently upheld by accounting curriculum designers. A framework on ethics education that is more holistic is proposed.

  14. Implementing effect of energy efficiency supervision system for government office buildings and large-scale public buildings in China

    International Nuclear Information System (INIS)

    Zhao Jing; Wu Yong; Zhu Neng

    2009-01-01

    The Chinese central government released a document to initiate a task of energy efficiency supervision system construction for government office buildings and large-scale public buildings in 2007, which marks the overall start of existing buildings energy efficiency management in China with the government office buildings and large-scale public buildings as a breakthrough. This paper focused on the implementing effect in the demonstration region all over China for less than one year, firstly introduced the target and path of energy efficiency supervision system, then described the achievements and problems during the implementing process in the first demonstration provinces and cities. A certain data from the energy efficiency public notice in some typical demonstration provinces and cities were analyzed statistically. It can be concluded that different functional buildings have different energy consumption and the average energy consumption of large-scale public buildings is too high in China compared with the common public buildings and residential buildings. The obstacles need to be overcome afterward were summarized and the prospects for the future work were also put forward in the end.

  15. Implementing effect of energy efficiency supervision system for government office buildings and large-scale public buildings in China

    Energy Technology Data Exchange (ETDEWEB)

    Zhao Jing [School of Environmental Science and Engineering, Tianjin University, Tianjin 300072 (China)], E-mail: zhaojing@tju.edu.cn; Wu Yong [Department of Science and Technology, Ministry of Housing and Urban-Rural Development of the People' s Republic of China, Beijing 100835 (China); Zhu Neng [School of Environmental Science and Engineering, Tianjin University, Tianjin 300072 (China)

    2009-06-15

    The Chinese central government released a document to initiate a task of energy efficiency supervision system construction for government office buildings and large-scale public buildings in 2007, which marks the overall start of existing buildings energy efficiency management in China with the government office buildings and large-scale public buildings as a breakthrough. This paper focused on the implementing effect in the demonstration region all over China for less than one year, firstly introduced the target and path of energy efficiency supervision system, then described the achievements and problems during the implementing process in the first demonstration provinces and cities. A certain data from the energy efficiency public notice in some typical demonstration provinces and cities were analyzed statistically. It can be concluded that different functional buildings have different energy consumption and the average energy consumption of large-scale public buildings is too high in China compared with the common public buildings and residential buildings. The obstacles need to be overcome afterward were summarized and the prospects for the future work were also put forward in the end.

  16. Implementing effect of energy efficiency supervision system for government office buildings and large-scale public buildings in China

    Energy Technology Data Exchange (ETDEWEB)

    Zhao, Jing; Zhu, Neng [School of Environmental Science and Engineering, Tianjin University, Tianjin 300072 (China); Wu, Yong [Department of Science and Technology, Ministry of Housing and Urban-Rural Development of the People' s Republic of China, Beijing 100835 (China)

    2009-06-15

    The Chinese central government released a document to initiate a task of energy efficiency supervision system construction for government office buildings and large-scale public buildings in 2007, which marks the overall start of existing buildings energy efficiency management in China with the government office buildings and large-scale public buildings as a breakthrough. This paper focused on the implementing effect in the demonstration region all over China for less than one year, firstly introduced the target and path of energy efficiency supervision system, then described the achievements and problems during the implementing process in the first demonstration provinces and cities. A certain data from the energy efficiency public notice in some typical demonstration provinces and cities were analyzed statistically. It can be concluded that different functional buildings have different energy consumption and the average energy consumption of large-scale public buildings is too high in China compared with the common public buildings and residential buildings. The obstacles need to be overcome afterward were summarized and the prospects for the future work were also put forward in the end. (author)

  17. The Effect of IFRS, Information Asymmetry and Corporate Governance on the Quality of Accounting Information

    OpenAIRE

    Hui-Sung, Kao; Tzu-Han Wei

    2014-01-01

    This paper investigates the relationship between the information asymmetry, the ownership structure, the pledge of directors-supervisor, respectively, and the quality of accounting information under different accounting standards. By considering A and B stock market of China, which apply China GAAP and IFRS, we discuss whether IFRS can reduce negative effects of the information asymmetry, the ownership structure, the pledge of directors, and furthermore promote the quality of accounting infor...

  18. The Police Executive and Governance: Adapting Police Leadership to an Increase in Oversight and Accountability in Police Operations

    Directory of Open Access Journals (Sweden)

    Gary Ellis

    2014-03-01

    Full Text Available In a democracy, it is generally understood that the police serve at the will of the people and are accountable through police governance. This usually consists of elected and/or appointed officials whose primary legal authority is to set policy and appoint the police leaders whom they hold accountable for ensuring that effective policing operations are carried out. It is widely held in common law jurisdictions that the governing body is limited in their role and cannot get involved in “operational policing issues.” In June 2010, the G20 world leaders’ conference was held in Toronto, Canada. The events surrounding the police actions during this conference caused a great deal of concern and led the Toronto Police Services Board, who are the governing authority for the Toronto Police Service, to commission a review to look at their own role. The findings in relation to “board” involvement in the operational side of policing challenged a long held belief regarding the limited role of governance in police operations. These findings will be examined in relation to the lack of board expertise and the challenges faced by police leaders to adapt and develop their attitudes, skills and abilities to respond to any expansion of governance authority.

  19. Government Accounting: Cathy Hartman--University of North Texas Libraries, Denton

    Science.gov (United States)

    Library Journal, 2004

    2004-01-01

    This article details the work of Cathy Hartman of the University of North Texas Libraries. After 15 years alone in her studio, working as an artist, Cathy Hartman wanted to get out into the world. Career testing suggested librarianship (also military officer because of her penchant for taking charge). Her strong belief that citizens had a right to…

  20. Government

    Science.gov (United States)

    Ministry of Agriculture,...Ministry of Agriculture, Forestry, Fisheries, Rural Transformation, Industry & Labour Ministry of Education,...Ministry of Education, National Reconciliation, Ecclesiastical House of Assembly Office of The DPP CIPO Citizens Culture & Recreation Education Economy Voting

  1. Accountability

    Science.gov (United States)

    Fielding, Michael; Inglis, Fred

    2017-01-01

    This contribution republishes extracts from two important articles published around 2000 concerning the punitive accountability system suffered by English primary and secondary schools. The first concerns the inspection agency Ofsted, and the second managerialism. Though they do not directly address assessment, they are highly relevant to this…

  2. Streynsham Master's office: accounting for collectivity, order and authority in 17th-century India

    OpenAIRE

    Ogborn , Miles

    2006-01-01

    Abstract This paper examines the uses of writing in early modern global trade in order to argue for the constitutive role of inscription practices in the making of the social and spatial relations of mercantile capitalism. At the heart of this is a detailed study of the reform of the accounting and bookkeeping practices of the English East India Company at Fort St George carried out by Streynsham Master ...

  3. Neoliberalism revised? A critical account of World Bank conceptions of good governance and market friendly intervention.

    Science.gov (United States)

    Kiely, R

    1998-01-01

    This article examines recent World Bank reports on the role of the state in the development process, with particular reference to the rise of the East Asian newly industrializing countries and the crisis of "governance" in sub-Saharan Africa. The concepts of market friendly intervention and good governance are critically discussed, and are found to be inadequate as explanations for East Asian "success" and African "failure." The author presents an alternative explanation for the rise of the newly industrializing countries, which draws out some of the implications for the developing world.

  4. Difficulties of Accrual Accounting Implementation in Indonesian Government: a Comparative Study

    Directory of Open Access Journals (Sweden)

    Arie Pratama

    2012-08-01

    Full Text Available The research aims to compare the condition in Indonesia and other country that apply accrual accounting. The research method employed is qualitative descriptive. Data collected by the literary study, and interview. The research was conducted from November 2008 until January 2009. Analysis methods used were qualitative for data that was collected using literary study as well as content analysis for data that was collected using interview. The conclusions of this research are: the Human Resources Competencies, Public Finance Practice, and Regulation are factors that determined diffi culties in the implementation of accrual accounting in Indonesia and also in other country which implement the accrual accounting.

  5. The Analysis of Human Resources Policies and Regional Financial Accounting System on Regional Government Financial Statements’ Quality

    Directory of Open Access Journals (Sweden)

    Aida Nahar

    2018-02-01

    Full Text Available Accountability of local governments in the implementation of policies should be carried out with the financial statements present the quality. Qualitative characteristics of financial statements described in PP 24/ 2005 that the qualitative characteristics of financial statements is a normative measurement that needs to be realized in the accounting information that can be fulfil its purpose. To be able to raise the normative requirements, this characteristics is absolutely necessary in order to meet the government 's financial statements desired qualities are: relevant, reliable, comparable, and understandable.The population of this research is PPK-SKPD in Karesidenan Pati. Consisting of: Regency Jepara, Kudus, Pati , Rembang, Blora, and Grobogan, totally 113 SKPD with 73 respondents with a random sampling technique . Data analysis technique used is multiple regression analysis. The results mentioned that human resource policies affect the quality of financial reporting by 4.167. Implementation of the system accounting effect on the quality of financial reporting by 3.309 % . Human resources policies and implementation of accounting systems affect the quality of financial statements. This study did not succeed accept hypothesis 5 proved that the value of t = -1.021 and p = 0.311, which means that the BPK audit does not affect the relationship between the Application System Accounting for the Quality of Regional Financial Statements.

  6. 48 CFR 1852.245-71 - Installation-accountable Government property.

    Science.gov (United States)

    2010-10-01

    ..., physical inventory, financial control, and reporting of the property subject to this clause shall be... assume accountability and financial reporting responsibility for such property. The contractor shall... property, and the contractor assumes the following user responsibilities: [Insert contractor user...

  7. Managing in a complex world : Accounting and governance choices in hospitals

    NARCIS (Netherlands)

    Cardinaels, E.; Soderstrom, N.

    2013-01-01

    The healthcare sector has experienced significant challenges stemming from market demands, competition, and regulation, which pressures hospitals to change their operations and decision-making. In contrast to mainstream business enterprises, decisions to change accounting systems or to improve

  8. Highlights of GAO’s Corporate Governance, Transparency and Accountability Forum

    Science.gov (United States)

    2002-03-01

    the current accounting and reporting model does not adequately address (e.g., special purpose entities, uncovered arbitrage positions)? • Is there...TRANSPARENCY AND ACCOUNTABILITY FORUM a GAO-02-494SP Report Documentation Page Report Date 00MAR2002 Report Type N/A Dates Covered (from...its oversight in connection with these matters. In particular, the Congress and GAO are interested in changes that could serve to reduce the

  9. Do 'good governance' codes enhance financial accountability? Evidence on managerial pay in Dutch charities

    NARCIS (Netherlands)

    Perego, P.; Verbeeten, F.H.M.

    2015-01-01

    This paper examines the initial impact of a 'good governance' code for charitable organisations that was promulgated in the Netherlands in 2005. Data are gathered from publicly available annual reports of 138 charities in the postimplementation phase of the code (2005-2008). We first examine whether

  10. Risk Management, Corporate Governance and Investment Banking: The Role of Chief Risk Officer

    OpenAIRE

    Afanasyeva, Olga; Lapina, Yulia; Scherbina, Tetiana

    2013-01-01

    This paper focuses on the defining the role of CRO in corporate governance and to show the interrelation between the way of CRO subordination and performance of investment bank. The sample consists of observations over a period of 2011 for 29 biggest investment banks (by amount of assets) implementing world-wide investment activity. The banks are originated in the USA (8), Eastern Europe (14), China (2), Japan (2), Canada (2), and Australia (1). With the aim to evaluate and compare financial ...

  11. Institutional Governance Framework for Determining Carbon-related Accounting Practices: An Exploratory Study of Electricity Generating Companies in Malaysia

    Science.gov (United States)

    Alrazi, B.; Mat Husin, N.

    2016-03-01

    Electricity industry is the major contributor of the global carbon emissions which has been scientifically identified as the main cause of climate change. With the various initiatives being implemented at the international, national, and industry levels, companies in the electricity industry are currently facing immense pressure from various stakeholders to demonstrate their policies, initiatives, targets, and performance on climate change. Against this background, accounting system is argued to be able to be play important roles in combating climate change. Using institutional governance as the underlying framework, we have identified several governance mechanisms as the determining factors for companies to have a systematic accounting system related to carbon emissions. The factors include environmental management system certification, environmental organization, publication of stand-alone sustainability reports, the use of GRI guidelines, environmental strategic planning, governance quality, and participation in CDP surveys and emissions trading scheme. We explored this issue in the context of major electricity generating companies in Malaysia and found that except for certified environmental management system, the other governance mechanisms are still lacking. The findings suggest that companies in Malaysia, in particular, from the electricity industry are not well prepared in facing risks related to climate change.

  12. Private governance, public purpose? Assessing transparency and accountability in self-regulation of food advertising to children.

    Science.gov (United States)

    Reeve, Belinda

    2013-06-01

    Reducing non-core food advertising to children is an important priority in strategies to address childhood obesity. Public health researchers argue for government intervention on the basis that food industry self-regulation is ineffective; however, the industry contends that the existing voluntary scheme adequately addresses community concerns. This paper examines the operation of two self-regulatory initiatives governing food advertising to children in Australia, in order to determine whether these regulatory processes foster transparent and accountable self-regulation. The paper concludes that while both codes appear to establish transparency and accountability mechanisms, they do not provide for meaningful stakeholder participation in the self-regulatory scheme. Accordingly, food industry self-regulation is unlikely to reflect public health concerns or to be perceived as a legitimate form of governance by external stakeholders. If industry regulation is to remain a feasible alternative to statutory regulation, there is a strong argument for strengthening government oversight and implementing a co-regulatory scheme.

  13. Accountability and governance in local public services: The particular case of mixed companies

    Directory of Open Access Journals (Sweden)

    Nuno Ferreira da Cruz

    2011-12-01

    Full Text Available The growing budget restrictions and decentralization processes that local governments face nowadays are threatening the sustainability of local public services. To overcome this problem, local decision-makers around the world have been developing ambiguous reforms, leading to various governance models. Since these services are essential for citizens’ welfare, it is crucial to determine whether or not these models have been effective and useful to cope with this state of affairs. To offer extra leverage to key projects, the European governments have been resorting to public-private partnerships (PPPs. One of the visible trends, which lacks further research, has been the use of mixed public-private companies (institutionalized PPPs. Although it is recognized that this solution can be interesting for both public and private sides, it has some particular features that can avert the aimed goals. This paper provides a literature review on mixed companies encompassing theoretical, legal and operational aspects. It also focuses on regulation by contract, referring to a particular Portuguese case study in the water sector and explaining how the municipality handled risk allocation and regulated the access to the market of private investors. Finally, it discusses the need for external regulation and makes suggestions on how these processes should be managed right from the bidding stage

  14. Accountable and Responsible Disclosure of Financial Open Government Data : Open Spending Initiatives enhancing Civic Engagement

    NARCIS (Netherlands)

    A.W. (Bert) Mulder; M.W. (Martijn) Hartog

    2017-01-01

    This research focuses an optimal arrangement of open spending as added instrumental value to the accountability incommunicating financial information towards citizens within The Netherlands. Open Spending is more and more of relevance in the Netherlands and is addressed as one of the key action

  15. Government deficits, private investment and the current account: an intertemporal disequilibrium analysis

    NARCIS (Netherlands)

    van Wijnbergen, S.J.G.

    1987-01-01

    An analysis of the fiscal policy in the account of a model with intertemporal optimisation underlying private behaviour. Besides is incorporated explicitly the possibility of (short-run) labour and goods market disequilibrium caused by Fischer (1977)--Gray (1978) type contract-based real-wage

  16. The influence of accountability for the crisis and type of crisis communication on people's behavior, feelings and relationship with the government

    NARCIS (Netherlands)

    Bakker, Marije H.; van Bommel, Marco; Kerstholt, José H.; Giebels, Ellen

    2018-01-01

    In this paper we investigated to what extent the willingness of people to take advice from the local government, people's feelings of collective efficacy and empowerment, and their relationship with the local government, is dependent on whether the local government was accountable for the crisis or

  17. Performance Information and Retrospective Voting: Evidence from a School Accountability Regime. Program on Education Policy and Governance Working Paper Series. PEPG 15-03

    Science.gov (United States)

    Barrows, Samuel

    2015-01-01

    Governments are increasingly publishing information about the performance of the services they provide, in part to help citizens hold their elected representatives accountable for government service outcomes. Yet there is little evidence concerning the influence of information about government service performance on voter behavior. This paper…

  18. Some indoor air quality parameters at a government office at Putrajaya, Malaysia

    International Nuclear Information System (INIS)

    Roslenda Hassan; Nor Mariah Adam; Eris Elionddy Supeni

    2009-01-01

    Full text: The Code of Practice on Indoor Air Quality (IAQ) under the Occupational Safety and Health Act (OSHA) 1994 has been drawn up to ensure that employees and other occupants are protected from poor indoor air quality that could adversely affect their health. This paper presents the results of the measurements of indoor air quality and air exchange rate at an office complex in Putrajaya. The experiment was carried out on 28th to 29th April 2008. There are several pertinent of IAQ parameters measured are temperature, relative humidity (RH), particle (d 2 ). Measurement also includes determination of air exchange rate of selected rooms using the carbon dioxide concentration decay technique and use of accu-balance for measurement of airflow rate. The results of the audit were then compared to The Department Of Occupational Safety And Health (DOSH) Code of Practice Standard (2005) and ASHRAE Standard. All the areas in the building has building has experienced very high level of CO 2 with low value of air velocity and air exchange rate. Storeroom shows the highest risk for people to stay long (2550 ppm of CO 2 , 5 ppm of CO, 2.8 ppm of VOCs, 0.316 mg/m 3 of PM10, 81.6 % of RH and 1.8 h -1 of ventilation rates). This consequently will give health affect to the occupants in short term and long term. (author)

  19. Accounting for Government in the Global South: do Global Solutions Match Local Problems?

    Directory of Open Access Journals (Sweden)

    Stewart Lawrence

    2009-06-01

    Full Text Available This paper examines the impact of globalised accounting and economic reforms on the public sectors of lessdeveloped countries. Our interest is in the international institutions that have been instrumental inintroducing common, global remedies which appear to be based on theoretical understandings as opposed toexperience of the effects of their interventions. A growing concern is being expressed about suchinterventions, but there is a sparcity of reports from the field. We argue that a re-think is required of type ofthe public sector financial management reforms which the international financial institutions and the nationalaid agencies have been promoting across the Global South for the last decade or so.

  20. 78 FR 40740 - Advisory Council on the Standards for Internal Control in the Federal Government

    Science.gov (United States)

    2013-07-08

    ... GOVERNMENT ACCOUNTABILITY OFFICE Advisory Council on the Standards for Internal Control in the... on the Green Book Advisory Council and the Standards for Internal Control in the Federal Government.... SUMMARY: The US Government Accountability Office (GAO) is preparing to revise the Standards for Internal...

  1. 78 FR 22263 - Advisory Council on the Standards for Internal Control in the Federal Government; Meeting

    Science.gov (United States)

    2013-04-15

    ... GOVERNMENT ACCOUNTABILITY OFFICE Advisory Council on the Standards for Internal Control in the... Standards for Internal Control in the Federal Government; Notice of Meeting. SUMMARY: The US Government Accountability Office (GAO) is initiating efforts to revise the Standards for Internal Control in the Federal...

  2. Collaborators at domestic jurisdiction: the case of the Basque Government in the setting up of the new Judicial Office in the Basque Country

    Directory of Open Access Journals (Sweden)

    Izaskun Iriarte Irureta

    2011-12-01

    Full Text Available The Administration of Justice in Spain is going through a deep modernisation process aiming both at procedural and organisational reforms. The setting up of the new Judicial Office is precisely the major change of the organisation of the Administration of Justice in the last century. In this context, there is a shift in the role played by the regional governments with responsibilities in the field of Justice, as far as these regional governments are not only collaborators of the Judiciary at domestic jurisdiction, but they also become “actors” as they have decision making powers to create, to design and to organise the common procedural services of the Judicial Office and, hence, to set up the Judicial Office in each judicial district in their territory.This text presents the context and the reasons behind the setting up of the Judicial Office as a new way of organisation of the Spanish Administration of Justice; the Judiciary in Spain and the responsibilities of the regional governments in the Administration of Justice; the meaning of the Judicial Office and its guiding principles; the role of the Basque Government in setting up the Judicial Office in the Basque Country, paying special attention to its activity in the field of standardization of processes, the quality system, and of information, communication and coordination; the results of the first Judicial Offices. Finally the paper questions whether the regional or national governments are just “collaborators” or real “actors” of the Administration of Justice at domestic jurisdiction.

  3. The Effect of Used Information Technology, Internal Control, and Regional Accounting System on the Performance of City Governance Agency of Banda Aceh City, Indonesia

    Directory of Open Access Journals (Sweden)

    Muslim Djalil

    2017-07-01

    Full Text Available The purpose of this research is to examine the influence of utilization of information technology, internal control system, and regional financial accounting system on the performance of city government agencies in Banda Aceh city government, Indonesia.The population of the research is 39 city government agencies (SKPK of Banda Aceh and by using the simple random sampling technique, it is selected 28 agencies within city government as a sample and employed 84 persons as respondents. The primary data of this research arecollected by using questionnaire and analyzed by using the multiple regression regresion method with a SPSS application software.The result shows that perceived by simultaneously statistical test indicated that the utilization of information technology, internal control system and implementation of regionalfinancial accounting system have a significant positive effect on the performance of city government agency. Similarly, tested partially, utilization of information technology, internalcontrol system, and implementation of the regional financial accounting system also have a significant positive effect on the performance of city government agencies in the city government of Banda Aceh, Indonesia.Keywords: Information Technology, Internal Control System, Regional Financial Accounting System, and Performance of City Governance.

  4. Facilities for Study and Research in the Offices of the United States Government at Washington. Bulletin, 1909, No. 1. Whole Number 398

    Science.gov (United States)

    Hadley, Arthur Twining

    1909-01-01

    This bulletin contains a report prepared by President Hadley of Yale University on the facilities for advanced study and research in the offices of the National Government at Washington. Especial interest attaches to this publication. It sets forth, in compact form, information which has frequently been sought by institutions and individuals…

  5. It Takes More Than Two To TANGO: Co-Constructing Situated Accountability Through a Local E-Government Arena

    Directory of Open Access Journals (Sweden)

    Annelie Ekelin

    2004-04-01

    Full Text Available This paper deals with the issue of shaping local egovernment policies and practices, by including several actors, such as researchers, official authorities, politicians and software companies as well as ordinary citizens in a joint, sustainable development of a region. One way to provide space and place for this ongoing coconstruction and negotiation work of situated egovernment is the establishment of a regional center of competence on e-government, within a program, partly funded by the European Commission, called Innovative Actions. TANGO (Thematic Arenas Nourish Growth Opportunities is a way to build thematic competence centres and stimulate local research- and development projects (R&D, carried out in co-operation with partners from local business life. The Come on in- project, described in this paper, is an example of such an R&D project. The practices reveal several critical and crucial negotiation situations that are of importance to be put forward and be discussed in relation to what situated accountability could mean for the development of what could be called a new politics production. Situated accountability is therefore of great significance for this discussion.

  6. Debt Collection: More Aggressive Action Needed To Collect Debts Owed by Health Professionals. United States General Accounting Office Report to the Honorable John R. Kasich, House of Representatives.

    Science.gov (United States)

    General Accounting Office, Washington, DC.

    The General Accounting Office (GAO) reviewed and evaluated debt collection activities of five programs of the Health Resources and Services Administration (HRSA) that provide financial assistance to health professions students and medical facilities. The principal findings include: (1) HRSA changes have improved delinquency rates; however, large…

  7. 78 FR 75920 - Advisory Council on Government Auditing Standards

    Science.gov (United States)

    2013-12-13

    ... GOVERNMENT ACCOUNTABILITY OFFICE Advisory Council on Government Auditing Standards AGENCY: U.S... public that the Advisory Council on Government Auditing Standards will hold a public meeting by... recommendations to the Comptroller General for revisions to the Government Auditing Standards, to provide for...

  8. 41 CFR 102-118.535 - Are there principles governing my agency's TSP debt collection procedures?

    Science.gov (United States)

    2010-07-01

    ... by writing: Superintendent of Documents Government Printing Office Washington, DC 20402 http://www... General Accounting Office (GAO) or the Department of Justice are found in 4 CFR parts 101 through 105 and...

  9. Procuring Contracting Officers’ Perceptions of the Contributions Made to Defense Cost Accounting Practices by CAS 401-416.

    Science.gov (United States)

    1981-09-01

    8217 PERCEPTIONS OF THE CONTRIBUTIONS MADE TO DEFENSE COST ACCOUNTING PRACTICES BY CAS 401-416 Captain Bruce E. Simpson, USA LSSR 70-81 The contents of...CONTRIBUTIONS MADE TO DEFENSE MastersThesis COST ACCOUNTING PRACTICES BY CAS 401-416 6. PEROR ING OG. REPORT NUMBER 7. AUTHOR(e) S. CONTRACT OR GRANT...SUPPLEMENTARY NOTES 19. KEY WORDS (Con~tiue, on revere side it naoeaaeuy and Identify by block nuffler) Accounting Cost Accounting Cost Accounting Standards

  10. 76 FR 2955 - Office of the Chief of Protocol; Gifts to Federal Employees from Foreign Government Sources...

    Science.gov (United States)

    2011-01-18

    ... embarrassment to culture of Morocco. Kingdom of Morocco. donor and U.S. Rec'd--8/04/2009. Est. Government. Value.... Government. Tales of Wit and Wisdom''; book entitled ``The Puffin Treasury of Modern Indian Stories''; book..., Government. $500.00. Disposition-- Malaysia. Archives Foreign. First Lady Michelle Obama 18 karat yellow gold...

  11. 14 CFR 385.21 - Authority of the Chief, Accounting Division, Office of Budget and Policy, Federal Transit...

    Science.gov (United States)

    2010-01-01

    ... OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) ORGANIZATION STAFF ASSIGNMENTS AND REVIEW OF ACTION UNDER ASSIGNMENTS Assignment of Functions to Staff Members § 385.21 Authority...

  12. Local Government Internal Audit Compliance

    Directory of Open Access Journals (Sweden)

    Greg Jones

    2015-09-01

    Full Text Available Local government councils (LGC rely on a number of funding sources including state and federal governments as well as their community constituents to enable them to provide a range of public services. Given the constraints on these funding sources councils need to have in place a range of strategies and policies capable of providing good governance and must appropriately discharge their financial accountabilities. To assist LGC with meeting their governance and accountability obligations they often seek guidance from their key stakeholders. For example, in the Australian State of New South Wales (NSW, the Office of Local Government has developed a set of guidelines, the Internal Audit Guidelines. In 2010 the NSW Office of Local Government issued revised guidelines emphasising that an internal audit committee is an essential component of good governance. In addition, the guidelines explained that to improve the governance and accountability of the councils, these committees should be composed of a majority of independent members. To maintain committee independence the guidelines indicated that the Mayor should not be a member of the committee. However these are only guidelines, not legislated requirements and as such compliance with the guidelines, before they were revised, has been demonstrated to be quite low (Jones & Bowrey 2013. This study, based on a review of NSW Local Government Councils’ 2012/2013 reports, including Annual Reportsrelation to internal audit committees, to determine if the guidelines are effective in improving local government council governance.

  13. Examining the Operational Effectiveness and Accountability of Federal Agencies as Indicated in the Performance and Accountability Reports Required by the Government Performance and Results Act of 1993

    National Research Council Canada - National Science Library

    Caron, Lenn E; Farricker, Daniel A; Underwood, Jeffrey R

    2007-01-01

    .... The agencies chosen were performing at different levels of effectiveness, according to the performance and accountability scorecard produced by the Mercatus Center at George Mason University, a non...

  14. Practical Problems of Giving Opinions by Regional Chambers of Accounting on the Possibility of Repayment of Obligations in Local Government Units

    Directory of Open Access Journals (Sweden)

    Marcin Tyniewicki

    2014-06-01

    Full Text Available Opinions of the regional accounting chambers on the possibility of repayment of the credit, loan or redemption of the securities by local government units have some specific features compared with the other opinions concerning the financial management of the local government. Firstly, they are only issued at the request of the unit that they concerned. Secondly, for the reason they relate to public debt issues, to some extent their content may be similar or “partial reproduction” of the standpoint of the regional chamber of accounting within already issued opinions referring to acts on budgetary planning process in local government units. The purpose of this article is to assess the legitimacy of issuing such opinions and to identify the relationship between the ordinances (resolutions on the possibility of repayment of the credit, loan or redemption of the securities and provisions of local government budget.

  15. 45 CFR 2508.11 - How shall offices maintaining a system of records be accountable for those records to prevent...

    Science.gov (United States)

    2010-10-01

    .... (2) Such accounting shall contain the name and address of the person or agency to whom the disclosure... purpose of this part, the system of accounting for disclosures is not a system of records under the... request access to an accounting of disclosures of a record. The subject individual shall make a request...

  16. Multi-stakeholder design of forest governance and accountability arrangements in Equator province, Democratic Republic of Congo

    NARCIS (Netherlands)

    Klaver, D.C.

    2009-01-01

    Good forest governance is an increasingly important topic for stakeholders in many different settings around the world. Two of the best-known international initiatives to improve forest governance are the regional Forest Law Enforcement and Governance (FLEG) ministerial processes supported by the

  17. A Survey of the Role of Audit Committees in Promoting Corporate Governance and Accountability in Constituency Development Fund Management: A Case Study of Nairobi Province, Kenya

    Directory of Open Access Journals (Sweden)

    Samuel Kakui Kilika

    2013-07-01

    Full Text Available The purpose of thisstudy is to present a case for the need for audit committee in Constituency DevelopmentFund to promote corporate governance and accountability in constituencydevelopment fund management in Nairobi Province, Kenya. The study provides ananalysis and critique of the extent of engagement research in the field ofcorporate governance and accountability in constituency Development Fundmanagement and present case for further research that may be directed tooutside Nairobi province. The study found that the extent of literature in thefield of corporate governance and accountability and reporting in contrast tothe field to management CDF in Nairobi had largely ignored the practice withinCDF organizations.  The study argues thatCDF can benefit from the methodological and theoretical insights of auditcommittee and other disciplines. The study suggests where further contributionsmight be made by future research endeavors engaging with audit committees withorganizations. Engaging audit committee in CDF governance and accountabilityhas the potential to improve theorizing practice and the sustainabilityperformance with organizations. Drawing on the methods and theories of otherdisciplines and the papers in the special issues (of audit committee the studypresents away forward for researchers engaging with audit committees in organizationalpracticing corporate governance and accountability.

  18. Understanding Internal Accountability in Nigeria’s Routine Immunization System: Perspectives From Government Officials at the National, State, and Local Levels

    Directory of Open Access Journals (Sweden)

    Daniel J. Erchick

    2017-07-01

    Full Text Available Background Routine immunization coverage in Nigeria has remained low, and studies have identified a lack of accountability as a barrier to high performance in the immunization system. Accountability lies at the heart of various health systems strengthening efforts recently launched in Nigeria, including those related to immunization. Our aim was to understand the views of health officials on the accountability challenges hindering immunization service delivery at various levels of government. Methods A semi-structured questionnaire was used to interview immunization and primary healthcare (PHC officials from national, state, local, and health facility levels in Niger State in north central Nigeria. Individuals were selected to represent a range of roles and responsibilities in the immunization system. The questionnaire explored concepts related to internal accountability using a framework that organizes accountability into three axes based upon how they drive change in the health system. Results Respondents highlighted accountability challenges across multiple components of the immunization system, including vaccine availability, financing, logistics, human resources, and data management. A major focus was the lack of clear roles and responsibilities both within institutions and between levels of government. Delays in funding, especially at lower levels of government, disrupted service delivery. Supervision occurred less frequently than necessary, and the limited decision space of managers prevented problems from being resolved. Motivation was affected by the inability of officials to fulfill their responsibilities. Officials posited numerous suggestions to improve accountability, including clarifying roles and responsibilities, ensuring timely release of funding, and formalizing processes for supervision, problem solving, and data reporting. Conclusion Weak accountability presents a significant barrier to performance of the routine immunization

  19. 31 CFR 500.560 - Bank accounts of official representatives of foreign governments in North Korea, North Viet-Nam...

    Science.gov (United States)

    2010-07-01

    ... representatives of foreign governments in North Korea, North Viet-Nam, Cambodia, or South Viet-Nam. 500.560... governments in North Korea, North Viet-Nam, Cambodia, or South Viet-Nam. Specific licenses are issued... Viet-Nam, Cambodia, or South Viet-Nam for transactions which are not inconsistent with the purposes of...

  20. 78 FR 54013 - Office of the Chief of Protocol; Gifts to Federal Employees from Foreign Government Sources...

    Science.gov (United States)

    2013-08-30

    ... Georgia. donor and U.S. embroidery. One copy Government. of the Georgian constitution. Copy of Georgian... white blanket with orange, yellow, and blue design. White woven tablecloth with beige embroidery. Beige...

  1. FY2010 Federal Government Greenhouse Gas Inventory by Agency

    Data.gov (United States)

    Council on Environmental Quality, Executive Office of the President — The comprehensive Greenhouse Gas (GHG) Emissions Inventory for the Federal Government accounts for emissions associated with Federal operations in FY 2010. Attached...

  2. 75 FR 57274 - Financial Management and Assurance; Government Auditing Standards

    Science.gov (United States)

    2010-09-20

    ... GOVERNMENT ACCOUNTABILITY OFFICE Financial Management and Assurance; Government Auditing Standards.... Dalkin, Director, Financial Management and Assurance. [FR Doc. 2010-23374 Filed 9-17-10; 8:45 am] BILLING... financial and performance auditing drawn from all levels of government, private enterprise, public...

  3. 76 FR 31017 - Advisory Group to the Internal Revenue Service Tax Exempt and Government Entities Division (TE/GE...

    Science.gov (United States)

    2011-05-27

    ... Government Accountability Office (GAO) Report to Congressional Requesters Entitled ``Social Security... site. Indian Tribal Governments: --Supplemental Report on the Implementation of Tribal Economic Development Bonds Under the American Recovery and Reinvestment Act of 2009. --Survey of Issues Requiring...

  4. 49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

    Science.gov (United States)

    2010-10-01

    ..., auditing and finance; management services and data processing; personnel and labor relations; legal and... on corporate income or payrolls; and other (accounts XX-63-01, XX-63-86, XX-63-87, XX-63-91, XX-63-92..., auditing and finance; management services and data processing; personnel and labor relations; legal and...

  5. 'Good Governance' dan 'Governability'

    Directory of Open Access Journals (Sweden)

    - Pratikno

    2005-03-01

    Full Text Available The article endeavors to trace the outset of governance concept, its dominant meanings and discourse, and its implication towards governability. The central role of government in the governing processes has predominantly been adopted. The concept of governance was emerged precisely in the context of the failure of government as key player in regulation, economic redistribution and political participation. Governance is therefore aimed to emphasize pattern of governing which are based both on democratic mechanism and sound development management. However, practices of such good governance concept –which are mainly adopted and promoted by donor states and agencies– tend to degrade state and/or government authority and legitimacy. Traditional function of the state as sole facilitator of equal societal, political and legal membership among citizens has been diminished. The logic of fair competition has been substituted almost completely by the logic of free competition in nearly all sectors of public life. The concept and practices of good governance have resulted in decayed state authority and failed state which in turn created a condition for "ungovernability". By promoting democratic and humane governance, the article accordingly encourages discourse to reinstall and bring the idea of accountable state back in.

  6. 地方政府教育課責系統現況與成效探究 Educational Accountability System in Local Government: Current Conditions and Impact

    Directory of Open Access Journals (Sweden)

    賴彥全 Yen-Chywan Lai

    2014-09-01

    Full Text Available 受新右派主義與新公共管理思潮影響,政治治理(governance)納入績效回應等觀念,對於公部門課責(accountability)需求高漲,以確保官僚組織的高績效與高回應性。本研究以地方縣市政府課責系統為焦點,以活化課程為研究對象,探討地方教育課責系統之運作途徑、效果以及影響因素。先由文獻歸納課責五大機制-科層課責、法律課責、政治課責、專業課責、社會課責,再透過個案研究,以臺北縣(現為新北市)活化課程為例,透過文件分析、訪談,探討縣市政府之課責系統。結果發現,科層課責因法制及政治因素成效不彰,法律課責以經費掌控為主政治性強,政治課責具影響力但與選舉連結有限,專業課責受文化因素影響並不顯著,社會課責力道強但受壓力團體影響。各課責機制間存在相互影響,以及政治考量介入之情形。 The emerging influences of the “New Right” and the “New Public Management” have prompted the government to incorporate additional ideas of market principles and responsiveness in their management. A public accountability system is established when the demands for efficiency and answerability increase. Because local governments are currently the major providers of education, examining how the educational accountability system functions in local government is crucial. The concepts, types, and operations of accountability systems in local governments were examined. Five types of accountability system, namely hierarchical accountability, legal accountability, political accountability, professional accountability, and social accountability, were considered. Language Enrichment Curriculum of Taipei County (now New Taipei City was used as the case for study. Document analysis and interviews were used to collect information on how the five types of accountability system functioned in this

  7. 78 FR 24891 - Office of the Chief of Protocol; Gifts to Federal Employees From Foreign Government Sources...

    Science.gov (United States)

    2013-04-26

    ... Alma Encantadora Das Ruas/ The Enchanting Soul of the Streets,'' by: Joao do Rio. Two sets of DVDs... Hashemite Kingdom of Government. black pedestal, Jordan. presented in dark brown and beige leather-topped..., made of pure fur felt with dark brown leather trimmings. 17 x 17 framed black-and-white commemorative...

  8. 78 FR 31713 - Office of the Chief of Protocol; Gifts to Federal Employees from Foreign Government Sources...

    Science.gov (United States)

    2013-05-24

    ...'' x 23'' dark brown wicker basket with white and red-colored bow tied to handle. Three scented Persian...'' silver His Majesty the King Non-acceptance would President of the United States. plate engraved with Juan... presentation box. King and Queen of Government. Rec'd--2/17/2010. Est. Spain. Value--$660.00. Disposition...

  9. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2012-07-25

    ... rule that revised Cost Accounting Standard (CAS) 412, ``Composition and Measurement of Pension Cost... Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards Pension Harmonization Rule AGENCY: Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of...

  10. THE EFFECTS OF EARNINGS MANAGEMENT ON ACCOUNTING CONSERVATISM MODERATED BY CORPORATE GOVERNANCE MECHANISM (STUDY OF MANUFACTURING COMPANIES LISTEDON INDONESIA STOCK EXCHANGEIN 2008 – 2010

    Directory of Open Access Journals (Sweden)

    AMMAR AL ASYARI

    2013-07-01

    Full Text Available This study aimsto examine earnings management by companies manufacturing in Indonesia affect the choice of managers to implement aconservative accounting policy. With corporate governance mechanisms in influencing the relationship of Earning Management on Accounting Conservatism. Methods of analysis using multiple linear regression analysis with one independent variable, one dependent variable and two variables moderation. Corporate governance mechanismuses two characteristics as moderating variables, managerial ownership and board of commissioners. Size using the accrua lconservatism, according to those used by Givolyand Hayn (2002 and discretionary accruals as aproxy for earnings management is computed using the Modified Jones Model (Dechow etal., 1995. By using the purposive sampling method, the sample in this research consists of 23 manufacturing companies that listed on Indonesia Stock Exchange in 2008 – 2010. This research use secondary data which is collected from the firm’s annual report and financial statements. The result of this research shows that simultaneously, earning management, managerial ownership, and board of commissioners influence accounting conservatism. Partially, only earning management that significantly influences accounting conservatism. While managerial ownership and board of commissioners do not significantly influence the relationship of Earning Management on Accounting Conservatism.

  11. The curbing of corruption by formal and informal accountability at the Indonesian local governments: Learning from Yogyakarta City

    NARCIS (Netherlands)

    Kabullah, M.I.; Wahab, S.; Sadioglu, U.; Dede, K.

    2016-01-01

    According to the compilation of Corruption Perception Index (CPI) by Transparency International Indonesia on 2006, 2008 and 2010, 85 percent of the Indonesia local governments got a score less than 5 with meaning highly corrupt. However, there are exceptions such as Yogyakarta City. Yogyakarta is

  12. 5 CFR 2601.301 - Accounting of gifts.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Accounting of gifts. 2601.301 Section... IMPLEMENTATION OF OFFICE OF GOVERNMENT ETHICS STATUTORY GIFT ACCEPTANCE AUTHORITY Accounting Requirements § 2601.301 Accounting of gifts. (a) The Administration Division shall ensure that gifts are properly...

  13. 75 FR 14161 - Advisory Council on Government Auditing Standards; Notice of Meeting

    Science.gov (United States)

    2010-03-24

    ... GOVERNMENT ACCOUNTABILITY OFFICE Advisory Council on Government Auditing Standards; Notice of Meeting The Advisory Council on Government Auditing Standards will meet Thursday, April 22, 2010, from 8... Building, 441 G Street, NW., Washington, DC. The Advisory Council on Government Auditing Standards will...

  14. 76 FR 19774 - Advisory Council on Government Auditing Standards; Notice of Meeting

    Science.gov (United States)

    2011-04-08

    ... GOVERNMENT ACCOUNTABILITY OFFICE Advisory Council on Government Auditing Standards; Notice of Meeting The Advisory Council on Government Auditing Standards will meet Wednesday, May 11, 2011, from 8:15... building, 441 G Street, NW., Washington, DC. The Advisory Council on Government Auditing Standards will...

  15. 78 FR 20318 - Public Meeting of the Advisory Council on Government Auditing Standards

    Science.gov (United States)

    2013-04-04

    ... GOVERNMENT ACCOUNTABILITY OFFICE Public Meeting of the Advisory Council on Government Auditing...: This notice informs the public that the Advisory Council on Government Auditing Standards will hold a... recommendations to the Comptroller General for revisions to the Government Auditing Standards, to provide for...

  16. Would GAAP - Based Accounting Practices Improve Financial Management and Decision-Making in the Department of Defense?

    Science.gov (United States)

    1990-08-01

    was in complete compliance with the act. 6 U. S . General Accounting Office. Manaaina the Cost of Government: Building an Effective Financial Management...34 Journal of Accountancy , April 1987, 58-70. 10 7. S . General Accounting Office. Managing the Cost of Government: Building and Effective Financial...N. J.: Prentice-Hall, 1981. pp. 62-64. 111 Ibid., pp. 63. 112 Horngren , Charles T. Cost Accounting : A Managerial EEmRhsi, 5th ed., Englewood Cliffs

  17. The Development of School Autonomy and Accountability in Hong Kong: Multiple Changes in Governance, Work, Curriculum, and Learning

    Science.gov (United States)

    Ko, James; Cheng, Yin Cheong; Lee, Theodore Tai Hoi

    2016-01-01

    Purpose: The purpose of this paper is to trace the development of school autonomy and accountability and related multiple changes and impacts in key areas of school education in Hong Kong since implementing school-based management (SBM) from 1990s. Design/methodology/approach: To explore the evolution and the uniqueness of autonomy and…

  18. Empowerment and Accountability in Implementing a "No-Fee School" Policy: A Challenge for School Governing Bodies

    Science.gov (United States)

    Marishane, R. N.

    2013-01-01

    Empowerment, accountability and redress are prime objectives of school funding in the new South Africa. This is facilitated through the National Norms and Standards for School Funding. The application of the norms has led to the development of a "no-fee school" policy aimed at exempting poor parents from payment of school fees. The…

  19. Accounting and auditing of sectional title property: An overview from the governance perspective in a developing country

    Directory of Open Access Journals (Sweden)

    Leandi Steenkamp

    2017-02-01

    Full Text Available The sectional title industry has been a part of the property landscape in South Africa for almost half a century, and plays a profound role in addressing the housing problem in the country. Stakeholders such as owners and investors in sectional title property are in most cases not directly involved in the management thereof, and place reliance on the audited annual financial statements of bodies corporate for decision-making purposes. Although the industry seems to be highly regulated, the legislation regarding accounting and auditing of sectional title property is vague and ambiguous. Furthermore, there are no industry-specific auditing and accounting standards to guide accounting and auditing practitioners in performing their work and industry financial benchmarks are not readily available. In addition, financial pressure on sectional title schemes is often very high due to the fact that some owners exercise unrealistic pressure to keep monthly levies as low as possible. Very little academic research has been undertaken on the sectional title industry in South Africa from an accounting and auditing perspective. The aim of this article is threefold: Firstly, to discuss the findings of a literature review on uncertainties, ambiguity and confusing aspects in legislation regarding the audit of sectional title property that may cause or increase the audit expectation gap. Secondly, to discuss the empirical findings of accountancy-related aspects of a sample of body corporate financial statements and accompanying audit reports, in order to identify current benchmarks, challenges, trends, deficiencies in reporting and possible norms for the sectional title industry. Specific reference will be made to the difference between the bodies corporate in the Mangaung and Matjhabeng areas. Thirdly, practical recommendations will be made on possibilities of closing the expectation gap, and further research opportunities in this regard will be discussed.

  20. 31st August 2011 - Government of Japan R. Chubachi, Executive Member of the Council for Science and Technology Policy, Cabinet Office, Vice Chairman, Representative Corporate Executive Officer and Member of the Board, Sony Corporation, visiting the ATLAS experimental area with Former Collaboration Spokesperson P. Jenni and Senior physicist T. Kondo.

    CERN Multimedia

    Raphaël Piguet

    2011-01-01

    31st August 2011 - Government of Japan R. Chubachi, Executive Member of the Council for Science and Technology Policy, Cabinet Office, Vice Chairman, Representative Corporate Executive Officer and Member of the Board, Sony Corporation, visiting the ATLAS experimental area with Former Collaboration Spokesperson P. Jenni and Senior physicist T. Kondo.

  1. Remaking Governance.

    Science.gov (United States)

    Carver, John

    2000-01-01

    The Policy Governance model's philosophical foundations lie in Rousseau's social contract, Greenleaf's servant-leadership, and modern management theory. Policy Governance stresses primacy of the owner-representative role; full-board authority; superintendents as chief executive officers; authoritative prescription of "ends," bounded…

  2. Analisys of IT outsourcing contracts at the TCU (Federal Court of Accounts and of the legislation that governs these contracts in the Brazilian Federal Public administration

    Directory of Open Access Journals (Sweden)

    Graziela Ferreira Guarda

    2015-09-01

    Full Text Available Information technology (IT outsourcing has for a long time been a major trend in business and government. Accountability of IT outsourcing contracts in the public administration is recognized as an important factor contributing to government transparency and public services quality, given the legislation governing these contracts and the amount of related expenditures. Considering the trend towards open government data publishing, including data on outsourcing contracts, there is an interesting opportunity for citizens to participate in the open auditing of these contracts as a means to assess the good application of public resources. In this study we explore this possibility by analyzing open data published by the Brazilian Federal Court of Accounts (TCU is its acronym in Portuguese, an interesting case since this agency has a paramount role in auditing the whole Brazilian Federal Public Administration. To this end, we gathered open data from the TCU regarding all outsourced IT services contracts maintained by the agency during the years 2000-2013. This data is analyzed to verify, from an external point of view, the related duration and values, identifying diferences between the predicted and actual amounts spent and evaluating the administration of such contracts regarding legislation. This analysis is based on a detailed survey of the relevant legislation as well as the verification of original contract terms and their addendums. As a result, we observed substantial differences in the amount spent on execution with respect to those predicted in the original contracts. Also, we identified the utilization of special justifications prescribed by law to sustain the extension of some contracts. Given these results, it is possible that IT outsourcing is not necessarily proved to be the best solution for the public sector problems regarding the lack of skilled personnel, which implies the need to assess the cost-benefit of maintaining these

  3. International Workshop on Post-Accident Food Safety Science, Hosted by the Cabinet Office, Government of Japan

    International Nuclear Information System (INIS)

    Tsukada, Hirofumi; Oikawa, Shinji; Aoki, Jin; Fujii, Masahiro; Okabe, Yoko; Koyama, Ryota; Iracane, Daniel; Lazo, Ted; ); Theelen, Rob; Sekiya, Naoya; Ito, Toshihiko; Kazumata, Seiichi; Hatta, Nobuyuki; Yuasa, Osamu; Nonaka, Shunkichi; Sato, Chie; Nisbet, Anne; Kai, Michiaki; Gusev, Igor; ); Nosske, Dietmar; Vandenhove, Hildegarde; Leonard, Kinson; Perks, Christopher; Liland, Astrid; Mostovenko, Andrei; Arai, Yoshimitsu; Sato, Mamoru; Kokubun, Youichi; Nemoto, Yoshiharu; Boyd, Mike; Homma, Toshimitsu; ); Lecomte, Jean Francois; Perks, Christopher

    2016-11-01

    monitoring/inspection has also been conducted for enormous samples every year. These measures have been combined to allow distribution of safe Japanese food. Many national governments and international organisations have focused on these issues since the accident. This workshop discusses the science supporting food safety standards, the science of managing contamination levels in food products to meet food safety standards, and the local, national and international organisational aspects to take into consideration to ensure food safety. This document is the compilation of the presentations (slides) given at the workshop in both English and Japanese languages

  4. Doing implementation research on health governance: a frontline researcher's reflexive account of field-level challenges and their management.

    Science.gov (United States)

    Patel, Gupteswar; Garimella, Surekha; Scott, Kerry; Mondal, Shinjini; George, Asha; Sheikh, Kabir

    2017-11-15

    Implementation Research (IR) in and around health systems comes with unique challenges for researchers including implementation, multi-layer governance, and ethical issues. Partnerships between researchers, implementers, policy makers and community members are central to IR and come with additional challenges. In this paper, we elaborate on the challenges faced by frontline field researchers, drawing from experience with an IR study on Village Health Sanitation and Nutrition Committees (VHSNCs). The IR on VHSNC took place in one state/province in India over an 18-month research period. The IR study had twin components; intervention and in-depth research. The intervention sought to strengthen the VHSNC functioning, and concurrently the research arm sought to understand the contextual factors, pathways and mechanism affecting VHSNC functions. Frontline researchers were employed for data collection and a research assistant was living in the study sites. The frontline research assistant experienced a range of challenges, while collecting data from the study sites, which were documented as field memos and analysed using inductive content analysis approach. Due to the relational nature of IR, the challenges coalesced around two sets of relationships (a) between the community and frontline researchers and (b) between implementers and frontline researchers. In the community, the frontline researcher was viewed as the supervisor of the intervention and was perceived by the community to have power to bring about beneficial changes with public services and facilities. Implementers expected help from the frontline researcher in problem-solving in VHSNCs, and feedback on community mobilization to improve their approaches. A concerted effort was undertaken by the whole research team to clarify and dispel concerns among the community and implementers through careful and constant communication. The strategies employed were both managerial, relational and reflexive in nature

  5. Influence of Accountability on the Administration of Student Loans in Jamaica

    Science.gov (United States)

    McDonald, Sharon A.

    2014-01-01

    Lack of accountability and transparency in governance was among the challenges that influenced Jamaica's corruption rating of 3.3, resulting in an 87th ranking out of 183 countries in 2011. Although the monitoring of internal control business structures supported accountability, evidence of their presence was limited in government offices. The…

  6. 75 FR 61143 - Financial Management and Assurance; Government Auditing Standards

    Science.gov (United States)

    2010-10-04

    ... GOVERNMENT ACCOUNTABILITY OFFICE Financial Management and Assurance; Government Auditing Standards Correction In notice document 2010-23374 beginning on page 57274 in the issue of Monday, September 20, 2010 make the following corrections: 1. On page 57275, in the first column, under the ADDRESSES section, in...

  7. Analysis of Central Design Agency Alternatives for Navy Industrial Fund Accounting Systems: A Proposed Methodology.

    Science.gov (United States)

    1980-03-01

    Postgraduate School ANA01611I NM61"fa Monterey, California 93940 1 CON TROLLING OFFICE NAMC &NO Accaes ii uOmvo*a Naval Postgraduate School March 1980...judge alternative 3, it is further recomended that the Naval Audit Service, private contractor or other independent agent be comissioned to perform an in...Government Accounting, Government Accounting, Auditing , and Financial Reporting, Chicago, Municipal Finance Officer’s Association, 1968, p. 3-4. 4

  8. isk governance: Experience of Islamic banks

    Directory of Open Access Journals (Sweden)

    Siti Rohaya Mat Rahim

    2015-05-01

    Full Text Available Risk governance has evolved tremendously in the banking industry. Risk governance recommends the imperative roles of Chief Risk Officer (CRO to oversee risk. This study explores risk governance influence over the Islamic banks performances. Multivariate analysis techniques measure simultaneously via Structural Equation Modelling (SEM. This study employed cross-sectional sample of 200 Islamic banks across 21 countries for the year 2014. To examine risk governance and Islamic banks performance, the study captures seventeen variables developed from risk management and corporate governance (ROA, ROE, Profit Margin, CRO, Shariah committee member, CEO, board size, remuneration meeting, credit rating, external audit, accounting standard, loan loss provision, capital adequacy ratio, total deposit ratio, GDP, central bank lending rate and inflation. The simulation result reveals, risk governance act as mediating variables towards Islamic banks performance. This study has practical and significance contribution for Islamic banks to understand risk governance, aligning with the fundamental risk management and corporate governance

  9. Nuevos patrones en el gobierno de los colegios (New Patterns of School Governance). ERIC Digest.

    Science.gov (United States)

    Renchler, Ron

    This digest in Spanish explains why public-school governance is receiving increasing scrutiny. It identifies who is held accountable for results in the current governance system and describes recent proposals for transforming governance structures. Since many reforms of the past decade bypassed the school board and district office, reformers are…

  10. The Effect of Financial Management Knowledge, Competence and Supervision Act of the Government’s Internal Control Officer on the Quality of Government’s Performance Accountability Report Evaluation

    Directory of Open Access Journals (Sweden)

    Mulia Saputra

    2016-06-01

    Full Text Available This study aims to determine effect of financial management knowledge, competence and supervision of the internal control official act of government (either simultaneously or partially on the quality evaluation of performance accountability reports of government agencies (BPKP Representative Studies in Aceh Province. This study is hypothesis testing research by testing using multiple linear regressions of the data collected through questionnaires. This population is 71 auditors Government Internal Supervisory Apparatus (APIP on BPKP Representative in Aceh province. Data analysis was performed using SPSS (Statistical Package for Social Science. The results showed that the financial management knowledge, competence and supervision of the actions of Government Internal Supervisory Apparatus take effect simultaneously and partially on the quality of evaluations Accountability Report Government Performance.

  11. Fundamental dimensions of Financial condition in the federal government

    OpenAIRE

    Murphy, Mark S.

    2001-01-01

    Historically, financial reports of federal agencies focused on budgetary accounting, the reporting of obligations and expenditures of appropriated funds. The Chief Financial Officers (CFO) Act of 1990 and subsequent legislation significantly changed this pattern by requiring the 24 largest government agencies to reorganize their financial staffs and establish Chief Financial Officers to reform accounting procedures and reporting. To achieve the goals of the financial reform acts, it must be d...

  12. 48 CFR 832.202-4 - Security for Government financing.

    Science.gov (United States)

    2010-10-01

    ... accepted accounting principles and must be audited and certified by an independent public accountant or an... for Government financing. An offeror's financial condition may be considered adequate security to... offeror's financial condition, the contracting officer may obtain, to the extent required, the following...

  13. Enforceability of institutional investors responsibilities in corporate governance through the Dutch Corporate Governance Code : Are regulators and practitioners on the same page (and to who are institutional investors accountable)?

    NARCIS (Netherlands)

    Melis, D.A.M.; Paape, L.; Lückerath – Rovers, M.

    2011-01-01

    Corporate governance codes have been drafted to guide listed companies to improve corporate governance. Shareholders, in particular institutional investors, are being asked to play a critical role in safeguarding good corporate governance. However, addressing shareholders of Dutch listed companies

  14. Governance, Accountability, and Organizational Development: Eldercare Unit Managers' and Local Politicians' Experiences of and Responses to State Supervision of Swedish Eldercare.

    Science.gov (United States)

    Andersson, Katarina; Hanberger, Anders; Nygren, Lennart

    2018-02-22

    This article explores how local politicians and care unit managers in Swedish eldercare experience and respond to state supervision (SSV). Twelve politicians and twelve managers in 15 previously inspected municipalities were interviewed about their experiences of and reactions to SSV in relation to their views of care quality and routines in eldercare practice. The findings indicate that local managers and political chairs perceived SSV in eldercare positively at a superficial level but were critical of and disappointed with specific aspects of it. In terms of (a) governance, chairs and managers said SSV strengthened implementation of national policies via local actors, but they were critical of SSV's narrow focus on control and flaws in eldercare practice. With regard to (b) accountability, SSV was seen as limited to accountability for finances and systemic performance, and regarding (c) organizational development, SSV was seen as limited to improving routines and compliance with legislation, while local definitions of quality are broader than that. In general, local actors regarded SSV as improving administrative aspects and routines in practice but ignoring the relational content of eldercare quality.

  15. Introduction to the corporate governance model of a Portuguese organization of the Ancient Regime, with particular reference to its accounting: the Royal College of Nobles (1766

    Directory of Open Access Journals (Sweden)

    Miguel Ângelo Caçoilo Gonçalves

    2017-05-01

    Full Text Available This article explores, in an introductory approach, a former Portuguese educational institution: the Royal College of Nobles. This institution, founded in Lisbon in 1761 and opened in 1766, was an entity that made part of the public education reform undertaken by the Marquis of Pombal in the reign of D. José. The work expands the traditional boundaries of the definition of non-profits organizations in order to extend it to an old Portuguese educational entity. Our main objective is to present the main features of the organization, management and school administration of the Royal College of Nobles, in the light of the modern discourse applied to the understanding of phenomena assigned to the areas of education and management of non-profit entities. We also seek to present insights on the interrelation between accounting and this institution. We used a qualitative methodology and, to collect information, the method of analysis of texts and documents, especially primary sources. The main conclusion is that this entity, the Royal College of Nobles, used double entry bookkeeping in its system of accounting and, despite having corporate governance models, both executive and financial, absolutely innovative for the time, has failed in aspects of pedagogy, such as the inadequacy of curricula and the ineffective control of students’ disruptive behavior.

  16. 5 CFR 2504.11 - Access to the accounting of disclosures from records.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Access to the accounting of disclosures... OFFICE OF THE PRESIDENT PRIVACY ACT REGULATIONS § 2504.11 Access to the accounting of disclosures from records. Rules governing access to the accounting of disclosures are the same as those granting access to...

  17. Influence of the Good-Practice Principles and Codes in the Corporate Governance upon the Quality of the Financial-Accounting Information

    OpenAIRE

    Mirela Niculae

    2017-01-01

    This hereby works tries to identify the principles regarding the corporate governance and analyze the way in which such corporate governance templates influence the qualitative characteristics of the financial information. The execution of the governance means the obligation to implement the processes and structures corresponding to the management and the administration of the business and company’s operations, to provide their good operation. The final scope of the good corporate governance ...

  18. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Science.gov (United States)

    2011-08-26

    ... Accounting Standards: Accounting for Insurance Costs AGENCY: Cost Accounting Standards Board (Board), Office... Discontinuation of Rulemaking. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards... development of an amendment to Cost Accounting Standard (CAS) 416 regarding the use of the term ``catastrophic...

  19. Accounting for the environment.

    Science.gov (United States)

    Lutz, E; Munasinghe, M

    1991-03-01

    Environmental awareness in the 1980s has led to efforts to improve the current UN System of National Accounts (SNA) for better measurement of the value of environmental resources when estimating income. National governments, the UN, the International Monetary Fund, and the World Bank are interested in solving this issue. The World Bank relies heavily on national aggregates in income accounts compiled by means of the SNA that was published in 1968 and stressed gross domestic product (GDP). GDP measures mainly market activity, but it takes does not consider the consumption of natural capital, and indirectly inhibits sustained development. The deficiencies of the current method of accounting are inconsistent treatment of manmade and natural capital, the omission of natural resources and their depletion from balance sheets, and pollution cleanup costs from national income. In the calculation of GDP pollution is overlooked, and beneficial environmental inputs are valued at zero. The calculation of environmentally adjusted net domestic product (EDP) and environmentally adjusted net income (ENI) would lower income and growth rate, as the World Resources Institute found with respect to Indonesia for 1971-84. When depreciation for oil, timber, and top soil was included the net domestic product (NDP) was only 4% compared with a 7.1% GDP. The World Bank has advocated environmental accounting since 1983 in SNA revisions. The 1989 revised Blue Book of the SNA takes environment concerns into account. Relevant research is under way in Mexico and Papua New Guinea using the UN Statistical Office framework as a system for environmentally adjusted economic accounts that computes EDP and ENI and integrates environmental data with national accounts while preserving SNA concepts.

  20. Financial Management: Overall Plan Needed To Guide System Improvements at Education. United States General Accounting Office Report to the Secretary of Education.

    Science.gov (United States)

    General Accounting Office, Washington, DC.

    The U.S. Department of Education's financial management environment and effectiveness are described, together with the reliability of its accounting and internal control systems for the management of the money it gives or lends to schools, individual students, states, and local education agencies. The study found that key accounting and related…

  1. Assessing and Filing the Gap as a New Mode of Governance, lessons from a Preliminary Study carried out in the Cosenza's Public Prosecutors' Office

    Directory of Open Access Journals (Sweden)

    Diana Piana

    2012-06-01

    Full Text Available In all European countries courts and public prosecutor offices have been undergoing a long and comprehensive process of reform, target several different components of their organization and management. This phenomenon can be explained as the outcome of two combined forces: an increase demand of justice and a pressure from the international and supranational institutions. Accordingly, innovation has become a major issue in the judicial sector. Despite the attention devoted to it, much less effort has been made to comprehend the mechanisms that make organizations innovative. To what extent is leadership important? How may different organizational cultures facilitate or create obstacles to innovation? And to what extent can innovation be implemented through a top down approach in a peculiar organization, such as a judicial office? This article tells the story of a case study on a public prosecutors’ office located in the South of Italy. The pilot study has been framed and conducted as both normative and empirical in its own nature. Moreover, it represents a case study with a certain number of policy effects, as it turned into a roadmap which was adopted by the judicial office to improve its own organization and human resource management. This is the first study carried out in Italy using such methods with the objective to:a describe the implementation of organizational innovation (in this respect there had already been a study of the General Registry Office,b map intra-organizational routines and inter-connections between administration and the General Registry Office and between the GRO and the criminal records Office etc;c Identify skills to adapt and learn skills from daily routines and execution of specific tasks, as they are done in all public sectors.- If you really want to understand something, try first to change it - Thomas Eliot

  2. 78 FR 68447 - Exposure Draft-Standards for Internal Control in the Federal Government

    Science.gov (United States)

    2013-11-14

    ... GOVERNMENT ACCOUNTABILITY OFFICE Exposure Draft--Standards for Internal Control in the Federal... revisions to the Standards for Internal Control in the Federal Government, known as the ``Green Book,'' to... proposed changes contained in the 2013 Exposure Draft update to the Standards for Internal Control in the...

  3. Managing Public Accountability : How Public Managers Manage Public Accountability

    NARCIS (Netherlands)

    Schillemans, Thomas

    2015-01-01

    Accountability is of growing importance in contemporary governance. The academic literature on public accountability is fraught with concerned analyses, suggesting that accountability is a problematic issue for public managers. This article investigates how public managers experience accountability

  4. Influence of the Good-Practice Principles and Codes in the Corporate Governance upon the Quality of the Financial-Accounting Information

    Directory of Open Access Journals (Sweden)

    Mirela Niculae

    2017-06-01

    Full Text Available This hereby works tries to identify the principles regarding the corporate governance and analyze the way in which such corporate governance templates influence the qualitative characteristics of the financial information. The execution of the governance means the obligation to implement the processes and structures corresponding to the management and the administration of the business and company’s operations, to provide their good operation. The final scope of the good corporate governance is to provide the efficiency, credibility and reliability of the organization. Solid governance means the settlement of certain fundamental principles defining the relationships between different actors clearly tracks the responsibilities and provides a correct operation of the decision making processes. Starting from the statement according to which the transparency and the quality of the corporate governance system are two concepts coexisting and relating intensively, associations among the characteristics of the shareholding and the information transparency level can be identified in the activity of the public interest entities. The relationships with the current or future investors, with the financers, with the investment analysts, with the media are of great importance for the accomplishment of the scopes related to the image and credibility of the public interest entity and mean a correct and fluent communication.

  5. Culture and Accounting Practices

    Directory of Open Access Journals (Sweden)

    Carataș Maria Alina

    2017-01-01

    Besides the financial statements, rules, and calculations, the accounting also impliesprofessional reasoning, and the organizational culture promoted within the firm influences theaccounting decisions. We analyzed and identified several of accounting policies determined by thecorporate governance and organizational culture influence.

  6. Government Financial Management, Strategy for Preventing Corruption in Indonesia

    Directory of Open Access Journals (Sweden)

    Haryono Umar

    2013-07-01

    Full Text Available In popular view, the term accountability generally refers to a wide spectrum of public expectations dealing with organizational performance, responsiveness, good governance, and even morality of government and nonprofit organizations. These expectations often include implicit performance criteria – related to obligations and responsibilities – that are subjectively interpreted and sometimes even contradictory. And in this broader conception of accountability, the range of people and institutions to whom public and nonprofit organizations must account include not only higher authorities in the institutional chain of command but also the general public, the news media, peer agencies, donors, and many other stakeholders (Kearns, 1996. Government could build its accountability by implementing good and proper financial management. Financial management is a tool for government to show its performance and accountability to the public. Meanwhile, corruption is the misuse of public office for private gain. As such, it involves the improper and unlawful behavior of public-service officials, both politicians and civil servants, whose positions create opportunities for the diversion of money and assets from government to them and their accomplices (Langseth, 1999. The more corruption, the more far away from good governance, and the less public accountability. According to Klitgaard (1988, power minus accountability is corruption. This paper explains about the influences of implementing government financial management to corruption fighting and good governance in broadly view. Discussion will be derived to find out the understanding of financial management, corruption, and good governance terminology fits for Indonesia environment. The purpose of this paper is to achieve common knowledge that financial management should be implemented by public organization from strategic management for public organization approaches. Besides, reader will find out

  7. Factors of quality of financial report of local government in Indonesia

    Science.gov (United States)

    Muda, Iskandar; Haris Harahap, Abdul; Erlina; Ginting, Syafruddin; Maksum, Azhar; Abubakar, Erwin

    2018-03-01

    The purpose of this research is to find out whether the Accounting Information System and Internal Control in Local Revenue Office to the affect the Quality of Financial Report of Local Government. The sampling was conducted by using simple random sampling method in which the sample was determined without considering strata. The data research was conducted by distributing the questionnaires. The results showed that the degree of Accounting Information System and Internal Control simultaneously affect the Quality of Financial Report of Local Government. However, partially, Partially, accounting information system influence to the quality of financial report of local government and the internal control does not affect the quality of financial report.

  8. Review, Analysis and Evaluation of Certain Areas and Facets of Policies, Systems, Processes and Management of the U.S. Government Printing Office.

    Science.gov (United States)

    Coopers & Lybrand, New York, NY.

    Covered in this report of the 1978 project of the Joint Committee on Printing are aspects of three selected areas. Part one, Management Review and Assessment, contains a summary of management and user interviews, a review of GPO's goals and organizational structure, and an assessment of management systems and procedures. The accounting system is…

  9. Holding Norwegian companies accountable: the case of Western Sahara : an exploration of the Norwegian government's approach to dealing with Norwegian companies' complicity in violations of human rights abroad

    OpenAIRE

    Skogsrud, Marte

    2011-01-01

    Morocco illegally occupies the non-self-governing territory of Western Sahara, and they are strategically exploiting the natural resources rightfully belonging to the local Saharawi people. Both of these actions are in violation of international law and fundamental human rights. Norwegian companies have been complicit in Morroco‟s trade in natural resources thereby legitimising the occupation and exploitation in political, legal, moral and economic terms. In this context this thesis invest...

  10. The governance of nuclear safety - Quotes and questions. National debate on energy transition. Taking the risk of nuclear accident into account. Note to the CNDTE 'Governance' group

    International Nuclear Information System (INIS)

    Laponche, Bernard

    2013-01-01

    After an overview of electricity production from nuclear energy and of its risks, this report first describes the responsibilities in the field of nuclear safety: main responsibilities, role of the ASN and IRSN, responsibility of the government and role of the Parliament. In the second part, the author identifies and discusses examples of inadequacies in the definition of responsibilities in different respects: practice of responsibility of control of nuclear safety, ambiguity about the transfer of responsibilities in a situation of emergency, management of modifications in basic nuclear installations, extension of the operation duration of nuclear power plants, operation duration and decennial inspections, shutdown and definitive shutdown of an electronuclear reactor. In the final part, the author makes some propositions and recommendations regarding the responsibility of political authorities, independence, transparency and democracy

  11. Transforming Government Service

    DEFF Research Database (Denmark)

    Pedersen, Keld

    2017-01-01

    The Danish government has defined an ambitious e-government strategy aiming to increase both citizen centricity and the efficiency of government service production and delivery. This research uses dynamic capability theory to compare a highly successful and a less successful e-government program...... both aiming at realizing this strategy by reengineering back office processes and implement one-stop shopping. The research contributes to the e-government literature by identifying key differences between the two cases in terms of dynamic capabilities, by identifying the importance...

  12. 76 FR 2001 - Government Property

    Science.gov (United States)

    2011-01-12

    ... change ``approval of the NASA Industrial Property Officer to ``approval of the Plant Clearance Officer... equipment), demolition, or management of real property. 0 3. Subpart 1845.3 is added to read as follows...-Government) use of any NASA equipment. 1845.302 Use of Government property on contracts with foreign...

  13. How "accountable" are accountable care organizations?

    Science.gov (United States)

    Addicott, Rachael; Shortell, Stephen M

    2014-01-01

    The establishment of accountable care organizations (ACOs) in the Affordable Care Act (ACA) was intended to support both cost savings and high-quality care. However, a key challenge will be to ensure that governance and accountability mechanisms are sufficient to support those twin ambitions. This exploratory study considers how recently developed ACOs have established governance structures and accountability mechanisms, particularly focusing on attempts at collaborative accountability and shared governance arrangements. Four case studies of ACOs across the United States were undertaken, with data collected throughout 2012. These involved 34 semistructured interviews with ACO administrative and clinical leaders, observation of nine meetings, and a review of documentary materials from each ACO. We identified very few examples of physicians being held to account as a collective and therefore only limited evidence of collaborative accountability impacting on behavior change. However, ACO leaders do have many mechanisms available to stimulate change across physicians. The challenge is to determine governance structure(s) and accountability mechanisms that facilitate the most effective combination of approaches, measures, incentives, and sanctions to achieve the goals of more accountable care. Accountability structures and processes will need to be tailored to local membership composition, historical evolution, and current stage of development. There are also some common lessons to be drawn. Shared goals and incentives should be reflected through performance criteria. It is important to align measures and thresholds across payers to ensure ACOs are not unnecessarily burdened or compromised by reporting on different and potentially disjointed measures. Finally, emphasis needs to be placed on the importance of credible, transparent data. This exploratory study provides early evidence regarding how ACOs are establishing their governance and accountability arrangements and

  14. Codes of Good Governance

    DEFF Research Database (Denmark)

    Beck Jørgensen, Torben; Sørensen, Ditte-Lene

    2013-01-01

    Good governance is a broad concept used by many international organizations to spell out how states or countries should be governed. Definitions vary, but there is a clear core of common public values, such as transparency, accountability, effectiveness, and the rule of law. It is quite likely......, transparency, neutrality, impartiality, effectiveness, accountability, and legality. The normative context of public administration, as expressed in codes, seems to ignore the New Public Management and Reinventing Government reform movements....

  15. Measuring interoperability maturity in government networks.

    OpenAIRE

    Huijsman, K.L.L.G.; Plomp, M.G.A.; Batenburg, R.S.

    2012-01-01

    The purpose of this paper is to create a model that describes the development of interorganisational collaboration in government networks that apply eGovernment. Contrary to several models that describe eGovernment from a government-to-citizen perspective, and primarily emphasise on the front office of eGovernment services, this paper focuses on the collaboration that takes place in the back office to enable successful eGovernment services. A maturity model was developed to describe and asses...

  16. The position of place in governing global problems: A mechanistic account of place-as-context, and analysis of transitions towards spatially explicit approaches to climate science and policy

    International Nuclear Information System (INIS)

    MacGillivray, Brian H.

    2015-01-01

    Highlights: • Place is a central yet undertheorised concept within sustainability science. • Introduces an account of place as the context in which social and environmental mechanisms operate. • Uses this account to critique historical aspatial approaches to climate science and policy. • Traces out shifts towards spatially explicit approaches to climate governance. • A focus on place, heterogeneity, and context maximizes the credibility and policy-relevance of climate science. - Abstract: Place is a central concept within the sustainability sciences, yet it remains somewhat undertheorised, and its relationship to generalisation and scale is unclear. Here, we develop a mechanistic account of place as the fundamental context in which social and environmental mechanisms operate. It is premised on the view that the social and environmental sciences are typically concerned with causal processes and their interaction with context, rather than with a search for laws. We deploy our mechanistic account to critique the neglect of place that characterised the early stages of climate governance, ranging from the highly idealised general circulation and integrated assessment models used to analyze climate change, to the global institutions and technologies designed to manage it. We implicate this neglect of place in the limited progress in tackling climate change in both public and policy spheres, before tracing out recent shifts towards more spatially explicit approaches to climate change science and policy-making. These shifts reflect a move towards an ontology which acknowledges that even where causal drivers are in a sense global in nature (e.g. atmospheric levels of greenhouse gases), their impacts are often mediated through variables that are spatially clustered at multiple scales, moderated by contextual features of the local environment, and interact with the presence of other (localised) stressors in synergistic rather than additive ways. We conclude that a

  17. Effect of Road Traffic Noise Pollution on Human Work Efficiency in Government Offices, Private Organizations, and Commercial Business Centres in Agartala City Using Fuzzy Expert System: A Case Study

    Directory of Open Access Journals (Sweden)

    Debasish Pal

    2012-01-01

    Full Text Available This study examines the problems of reduction of individual’s efficiency in his/her respective working places because of road traffic noise pollution in Agartala due to rapidly growing vehicular traffic. This paper deals with monitoring and modeling of the disturbances caused due to vehicular road traffic interrupted by traffic flow conditions on personal work performance. Total of two hundred seventy individuals from different road side Government Offices, Private Organizations and Commercial Business Centres on both sides of busy roads of the city were interviewed for attitudinal responses. Traffic volume count and noise indices data were collected simultaneously at six selected sites of the city. A relationship was developed between different traffic noise parameters and its harmful impact on work competency of individuals using MATLAB. Regression equations developed to predict the percentage of high annoyance among the individuals are fit based on noise parameters and parameters related to traffic movements. In addition, statistical analysis was also carried out between measured and predictive values of the percentage of highly annoyed group of individuals. The present model will draw the attention of the State Government and will help the policy maker to take the necessary steps to reduce this problem.

  18. From actors to authors: a first account about the involvement of patients in the informed consent governance of a major Italian translational research hospital.

    Science.gov (United States)

    Casati, Sara; Monti, Paolo; Bonino, Ferruccio

    2010-01-01

    From 2007 to 2009 Fondazione IRCCS Ca' Granda Ospedale Maggiore Policlinico, one of the major public research hospitals in Italy, has invested on a participatory action to promote a good practice of informed consent. The project focused on the improvement and innovation of informed consent considered as a participated act through the involvement of all the actors at stake. The main purpose was to improve the informative practices through the participatory innovation of institutional and organizational elements as conditions of possibility. Therefore the project has pursued the involvement of managers, healthcare professionals, patients and their associations in the institutional governance of informed consent. The involvement of citizens and patients within the whole process meant to put them in charge not just as actors or final evaluators of a good practice, but as co-authors in defining standards, tools and conditions for a good practice. Several actions were taken, including a phase of analysis which involved 20 patients from 8 Associations, a phase of innovation and education where 113 patients and citizens worked together with clinicians from 53 Units in deliberative laboratories, the institution of a multidisciplinary committee inclusive of representatives from 6 associations of patients.The project has produced different outcomes: new institutional guidelines adopted by the hospital; the renewal of consent forms and procedures as part of an explicit shared informative process; an increased implementation of institutional standards of good informative practice; the measure and communication of the outcomes of care and their bench-marking; bottom-up building of paths of validation; the creation of participatory electronic tools; an innovative education on the field for patients and clinicians.

  19. 24 CFR 17.69 - Accounting control.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Accounting control. 17.69 Section... § 17.69 Accounting control. Each office and the Department Claims Officer shall process all claims collections through the appropriate accounting office and report the collection, compromise, suspension and...

  20. Making Collaborative Innovation Accountable

    DEFF Research Database (Denmark)

    Sørensen, Eva

    The public sector is increasingly expected to be innovative, but the prize for a more innovative public sector might be that it becomes difficult to hold public authorities to account for their actions. The article explores the tensions between innovative and accountable governance, describes...... the foundation for these tensions in different accountability models, and suggest directions to take in analyzing the accountability of collaborative innovation processes....

  1. Perfil dos profissionais responsáveis pelas empresas de serviços contábeis em Chapecó/SC e as regressões e correlações canônicas entre as atividades = The professionals’ profile in charge of the accounting sector in accounting offices from Chapecó/SC and the canonical regressions and correlations among the office tasks

    Directory of Open Access Journals (Sweden)

    Juliana Eliza Benetti

    2010-03-01

    Full Text Available Os profissionais da área contábil, para conseguir acompanhar as constantes mudanças na legislação municipal, estadual e federal, devem frequentemente buscar o aperfeiçoamento, a fim de implantarem as alterações necessárias nas atividades do escritório, atendendo assim às necessidades de seus clientes. O objetivo deste trabalho é identificar o perfil dos profissionais responsáveis e as regressões e correlações canônicas existentes entre as atividades típicas das empresas de serviços contábeis localizadas na cidade de Chapecó/SC. A metodologia utilizada caracteriza-se como exploratória, quanto aos procedimentos do tipo survey e quanto à abordagem como quantitativa. Para levantamento dos dados utilizou-se um questionário, obteve-se retorno de 74 respondentes. Pela pesquisa conclui-se, quanto ao perfil, que os proprietários de empresas de serviços contábeis são, na maioria: pessoas com faixa etária acima de 40 anos, possuem experiência como proprietários de empresas de serviços contábeis há mais de 15 anos, graduação, vários cursos de especialização e iniciaram a empresa juntamente com sócios. Constatou-se nos achados da pesquisa a existência de correlação entre as atividades dos setores das empresas de serviços contábeis, sendo que a maior correlação canônica existente é a do setor Contábil com o setor Fiscal. A menor correlação canônica existente é a do setor Gerencial com o setor Fiscal.The professionals who work in the Accounting area, in order to keep up with the constant changes in municipal, state and federal laws, must often seek for improvement to apply the necessary changes in the office tasks, thus meeting the needs of its customers. The objective of this study is to identify the profile of the individuals who are in charge of the tasks and the canonical regressions and correlations among the typical tasks in accounting service companies located in Chapecó/SC. The methodology applied

  2. Transition Office Management and Accounting System

    Data.gov (United States)

    US Agency for International Development — TOMAS combined over 20 previously separate systems into one fully integrated management system covering budget, finance, procurement, travel, and emergency contact...

  3. Balancing the books accounting for librarians

    CERN Document Server

    Kirk, Rachel A

    2012-01-01

    Balancing the Books: Accounting for Librarians fills the gap that exists in literature on library acquisitions accounting. By covering essential accounting concepts, budgeting, government regulations that pertain to libraries, as well as accounting measur

  4. Applying Financial Portfolio Analysis to Government Program Portfolios

    Science.gov (United States)

    2007-06-01

    himself points out, “The Rational Man, like the unicorn , does not exist” (Markowitz, 1959). The various investor assumptions presented above break down...originally envisioned benefits quickly grow (Levine, 2005). As a recent Government Accountability Office report notes, the sheer size of IT spending in the...shows no change in EAC for the first three quarters and a decrease in the fourth quarter- although the SV and CV shrink and grow during the same period

  5. Public Accountancy Handbook.

    Science.gov (United States)

    New York State Education Dept., Albany. Office of the Professions.

    A reference guide to laws, rules, and regulations that govern public accountancy practice in New York State is presented. In addition to identifying licensing requirements/procedures for certified public accountants, general provisions of Title VIII of the Education Law are covered, along with state management, professional misconduct, and…

  6. System analysis for material control and accountancy technology

    International Nuclear Information System (INIS)

    Persiani, P.J.; Daly, T.A.; Bucher, R.G.; Rothman, A.B.; Cha, B.C.; Trevorrow, L.E.; Seefeldt, W.B.

    1987-01-01

    The systems analysis for material control and accountancy technology (SAMCAT) program involves a working group structured to ensure that direct operating measurements, accountancy experience, and knowledge of the processes and flows of nuclear material in the total US Department of Energy (DOE) complex of production fuel cycles would be the major bases for developing and implementing a plan of action. This working group consists of facility operators, DOE Office of Safeguards Security headquarters and field offices, and government laboratories. The program focus is to develop a system for decision support in validating the material control and accountancy (MC ampersand A) aspects of the masters safeguards and security agreements effectiveness and in evaluating proposed MC ampersand A upgrades. This paper is a status report on the current capabilities of the system

  7. Institutional Environment,Local Government Behaviors, and the Construction of Governmental Accounting Standards%制度环境、地方政府行为与政府会计准则制定

    Institute of Scientific and Technical Information of China (English)

    潘俊; 陈志斌; 刘子怡

    2013-01-01

    在具有中国特色的财政分权制度环境下,影响政府会计体系建设和政府会计准则制定的因素错综复杂。作为利益相关者之一的地方政府,其行为必然影响政府财务信息需求及其披露。研究发现,地方政府举债的影响和债务风险管理的规范,基于解除公共受托责任目标的政府绩效评价体系构建,政府审计制度的约束和审计职能的发挥,都会对政府财务信息需求和政府会计准则的制定起到积极推动作用。我国政府会计准则的制定应选择以原则为主、规则为辅的导向;由财政部主导、多机构共同参与的制定主体既能保证准则的专业性和权威性,又能降低准则制定成本;以概念框架法构建政府会计基本准则和具体准则,能促进准则体系的协调优化;遵循严谨、完整的允当程序,会提升政府会计准则制定的质量和反馈效率。%Under the institutional background of fiscal decentralization with Chinese characteristics, the construction of governmental accounting system and the setting of related accounting standards are influ-enced by various complicated and perplexing factors.Certainly,behaviors of the local government,one of the stakeholders,have impacts on the demand for governmental financial information and disclosure.Theo-retical analysis reveals that the construction of financial information requirements and governmental account-ing standards are motivated by many factors,which include the consequence of local government debt and its risk management criterion,the establishment of performance evaluation system based on the goal of removing stewardship,and the function of governmental auditing.A principle-oriented approach,assisted by rules, should be adopted in Chinese governmental accounting standards setting.A standard setting body led by the Ministry of Finance and participated with various institutions would make standards professional and

  8. Adaptive governance : Towards a stable, accountable and responsive government

    NARCIS (Netherlands)

    Janssen, M.F.W.H.A.; van der Voort, H.G.

    2016-01-01

    Organizations are expected to adapt within a short time to deal with changes that might become disruptive if not adequately dealt with. Yet many organizations are unable to adapt effectively or quickly due to the established institutional arrangements and patterns of decision-making and

  9. Process Accounting

    OpenAIRE

    Gilbertson, Keith

    2002-01-01

    Standard utilities can help you collect and interpret your Linux system's process accounting data. Describes the uses of process accounting, standard process accounting commands, and example code that makes use of process accounting utilities.

  10. 14 CFR Section 2 - General Accounting Policies

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false General Accounting Policies Section 2 Section 2 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... General Accounting Provisions Section 2 General Accounting Policies ...

  11. Office Hysteroscopy

    OpenAIRE

    Hikmet Hassa; Basar Tekin; H. Mete Tanir; Bulent Cakmak

    2007-01-01

    Although hysteroscopy has evolved in recent years, its use in the office setting was not made practical until early 1980s with the introduction of small caliber hysteroscopes of less than 5- mm outer diameter.This innovation simplifies ambulatory uterine exploration and the office evaluation of patients with abnormal uterine bleeding. This article reviews current trends in office hysteroscopy and its areas of application in different forms of gynecological problems.

  12. Office Hysteroscopy

    Directory of Open Access Journals (Sweden)

    Hikmet Hassa

    2007-06-01

    Full Text Available Although hysteroscopy has evolved in recent years, its use in the office setting was not made practical until early 1980s with the introduction of small caliber hysteroscopes of less than 5- mm outer diameter.This innovation simplifies ambulatory uterine exploration and the office evaluation of patients with abnormal uterine bleeding. This article reviews current trends in office hysteroscopy and its areas of application in different forms of gynecological problems.

  13. REFORMING CORPORATE GOVERNANCE IN ETHIOPIA ...

    African Journals Online (AJOL)

    milkii

    financial resources on domestic and international capital markets through good corporate governance excited ...... It does not provide for separation of the roles of a chief executive officer (CEO) and board Chairperson;. • Besides, the law does ...

  14. Innovation Across the Federal Government

    Science.gov (United States)

    Innovation happens at EPA, but it also takes place at many other government agencies including NASA, DARPA, HHS, OPM, and USGS through projects such as SBIR, innovation labs, innovation offices, and high-risk, high-reward scientific research.

  15. 46 CFR Sec. 5 - Accounting.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting. Sec. 5 Section 5 Shipping MARITIME... Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... Accounting Office, at which time the Maritime Administration will take custody of the records. [16 FR 2885...

  16. Controllership as a Governance Instrument in the Public Sector

    Directory of Open Access Journals (Sweden)

    Mônica Clark Nunes Cavalcante

    2013-03-01

    Full Text Available Controllership is considered a Corporate Governance instrument, to the extent that it can contribute to reduce information asymmetry ad conflicts of interest, deriving from agency problems between organizational owners and managers, by making available information that permit valuing the organization and the extent to which its goals are achieved. Disclosure and accountability are basic pillars of Corporate Governance as well as Controllership. The Public Sector Committee (PSC of the International Federation of Accountants (IFAC developed a study on governance for the public context, considering that governance principles should be present in public entities, reflected in four dimensions, two of which related to control and to the availability of external reports (Federação Internacional dos Contadores [IFAC] (2001. The main goal in this research is to identify which information the Office of the Comptroller General (CGU makes available on its website comply with the type and contents of IFAC recommendations for control and external reports, as governance dimensions in the public sector. Through a bibliographic and documentary research, it was verified that only information related to budgetary and financial reports comply with the type and contents recommended by IFAC. The research also revealed that information related to internal audit and annual Government accountability partially address the contents recommended by IFAC.

  17. Process Coordination and Policy Officer | IDRC - International ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    Such liaison aims to ensure that the operational aspects and requirements are taken into account. ... Business Process Coordination and Change Management ... Liaises with the Resources Planning and Development Officer of the Office of ...

  18. An Empirical Research on the Correlation between Corporate Governance and Accounting Surplus Bonus-based Cash Dividends%公司治理与会计盈余分红相关性的实证研究

    Institute of Scientific and Technical Information of China (English)

    田慧勇; 于立新; 朱天星; 赵成

    2011-01-01

    股利政策是平衡上市公司税后收益和留存收益之间关系、进行投资者管理的重要手段。以中国上市A股2009年财务和公司治理数据为研究样本实证研究公司治理与会计盈余分红的关系,研究结果表明,在控制公司具体特征因素之后,公司会计盈余分红与控股股东比例、董事会规模、监事会规模呈正相关,与流通股比例呈负相关。因此,平衡上市公司税后收益和留存收益之间关系,实施投资者管理的重要股利政策包括优化股权结构,改革股东大会表决制度;细化强制分红、提高分红信息的透明度。%The dividend policy,which is usually adopted to balance the relationship between after-tax earnings and retained earnings of a listed company,is an important means to regulate investors.The correlation between corporate governance and accounting surplus bonus is empirically examined by using the finance and corporate governance datum in 2009 from a share in China as sample.The results show that the accounting surplus bonus assumes a positive correlation with the controlling shareholder's holding ratios,the Board Size and the supervisor board size while it takes on a negative correlation with the proportion of circulated shares.Therefore,in order to balance the relationship between the after-tax earnings and the retained earnings,and carry out the important investor-management-oriented dividend policy it is suggested that the equity structure be optimized;the voting system of shareholder meetings be reformed;the compelling dividend detailed;and the transparency of dividend information be strengthened.

  19. 76 FR 49365 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

    Science.gov (United States)

    2011-08-10

    ... Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for Contracts and...: Office of Management and Budget (OMB), Office of Federal Procurement Policy (OFPP), Cost Accounting... Accounting Standards (CAS) Board, is publishing a final rule to eliminate the exemption from regulations...

  20. 76 FR 61660 - Cost Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm...

    Science.gov (United States)

    2011-10-05

    ... Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm-Fixed-Price... Management and Budget (OMB), Office of Federal Procurement Policy, Cost Accounting Standards Board. ACTION: Proposed rule. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS...

  1. Privacy and Open Government

    Directory of Open Access Journals (Sweden)

    Teresa Scassa

    2014-06-01

    Full Text Available The public-oriented goals of the open government movement promise increased transparency and accountability of governments, enhanced citizen engagement and participation, improved service delivery, economic development and the stimulation of innovation. In part, these goals are to be achieved by making more and more government information public in reusable formats and under open licences. This paper identifies three broad privacy challenges raised by open government. The first is how to balance privacy with transparency and accountability in the context of “public” personal information. The second challenge flows from the disruption of traditional approaches to privacy based on a collapse of the distinctions between public and private sector actors. The third challenge is that of the potential for open government data—even if anonymized—to contribute to the big data environment in which citizens and their activities are increasingly monitored and profiled.

  2. Cost Accounting as a Possible Solution for Financial Sustainability of Croatian Public Hospitals

    Directory of Open Access Journals (Sweden)

    Ivana Dražić Lutilsky

    2016-12-01

    Full Text Available The purpose of this paper is to present the current usage of cost accounting methodology in Croatian public hospitals through conducted empirical research and to provide opinions of accountants and financial officers regarding possible implementation of cost accounting methodology in public hospitals. In the paper, the authors analyze the accounting system in Croatian public hospitals, identifying the flaws of the current accounting system with regard to the recording and allocation of costs. National healthcare systems of different European countries provide a theoretical background for the usage of accrual accounting basis and cost accounting methodologies, showing better governance and financial sustainability of public hospitals which have introduced cost accounting methodology. The conducted empirical research shows that accountants and financial officers believe that the healthcare system in Croatia is ready for a change in the current accounting system based on the modified accrual basis through the implementation of accrual accounting basis and full costing approach to cost allocation. Full costing approach is also known as activity-based accounting method for cost allocation. The authors also recommend some initial steps for implementation of the new cost accounting system in Croatian public hospitals.

  3. Ideas for Office Occupations Education.

    Science.gov (United States)

    Alverson, Ruby; And Others

    Prepared by South Carolina office occupations teachers, this booklet contains ideas for effective and motivating teaching methods in office occupations courses on the secondary school level. Besides ideas generally applicable, suggestions are included for teaching the following specific subjects: (1) accounting, (2) recordkeeping, (3) cooperative…

  4. The New Planned Giving Officer.

    Science.gov (United States)

    Jordan, Ronald R.; Quynn, Katelyn L.

    1994-01-01

    A planned giving officer is seen as an asset to college/university development for technical expertise, credibility, and connections. Attorneys, certified public accountants, bank trust officers, financial planners, investment advisers, life insurance agents, and real estate brokers may be qualified but probably also need training. (MSE)

  5. Measuring interoperability maturity in government networks.

    NARCIS (Netherlands)

    Huijsman, K.L.L.G.; Plomp, M.G.A.; Batenburg, R.S.

    2012-01-01

    The purpose of this paper is to create a model that describes the development of interorganisational collaboration in government networks that apply eGovernment. Contrary to several models that describe eGovernment from a government-to-citizen perspective, and primarily emphasise on the front office

  6. Computerized and Networked Government Information Column

    Science.gov (United States)

    Stratford, Juri

    2004-01-01

    The efforts of the U.S. federal government to develop E-Government services have been the subject of many recent news stories. In February 2002, Arthur Andersen's Office of Government Services released a usability analysis of federal government Web sites. In addition, in February, Vice-President Cheney announced the release of a report detailing…

  7. Measuring interoperability maturity in government networks

    NARCIS (Netherlands)

    Huijsman, K.L.L.G; Plomp, M.G.A.; Batenburg, R.S.

    2012-01-01

    The purpose of this paper is to create a model that describes the development of interorganisational collaboration in government networks that apply eGovernment. Contrary to several models that describe eGovernment from a government-to-citizen perspective, and primarily emphasise on the front office

  8. Marketing Contábil nos Escritórios de Contabilidade do Estado de São PauloAccounting Marketing by Accounting Offices in the State of Sao PauloMarketing Contable en los Oficinas de Contabilidad del Estado de São Paulo

    Directory of Open Access Journals (Sweden)

    SILVA, Dirceu da

    2007-01-01

    Full Text Available RESUMOEste artigo apresenta uma parte dos resultados de uma pesquisa realizada entre o último trimestre de 2004 e 1º. trimestre de 2005, para identificar como 259 escritórios de Contabilidade no Estado de São Paulo usam os instrumentos de Marketing. O trabalho combinou pesquisa empírica para identificar aspectos relevantes da realidade dos escritórios, revisão bibliográfica, e pesquisa de campo, na sua primeira etapa por meio de uma entrevista de profundidade com os sócios de cinco escritórios, e seguida do uso de um questionário com 49 assertivas, respondido pelos sócios de 259 escritórios. A revisão da literatura revelou experiências internacionais no uso do Marketing que podem contribuir para os escritórios melhorarem sua imagem perante os clientes, e para o desenvolvimento de seus negócios Os dados obtidos com os questionários foram tratados pela Estatística Descritiva e analisados com o uso da mediana, pois os dados não se mostraram aderentes à curva normal. Os resultados obtidos revelaram que o uso dos instrumentos de Marketing é intuitivo e embrionário no setor. A pesquisa fornece informações que poderão ajudar os empresários contábeis a adotar as ferramentas de Marketing como uma alternativa de valorizar seus serviços junto ao mercado, e mais um elemento de apoio ao seu negócio.ABSTRACTThis article presents a portion of the result of a research carried through between the last quarter of 2004 and the first quarter of 2005, to identify as 259 accounting services offices in the State of Sao Paulo use or not the Marketing tools. The study executed combined empirical research to identify excellent aspects about the reality of the offices, bibliographical revision, and field research, in its first stage by means of a depth interview with the partners of five offices, and later with the use of a questionnaire with 49 assertive, answered by the partners of the 259 accounting offices. The revision of literature

  9. 37 CFR 2.208 - Deposit accounts.

    Science.gov (United States)

    2010-07-01

    ... copies of records, or services offered by the Office, deposit accounts may be established in the Office... upon receipt of the statement to cover the value of items or services charged to the account and thus... services requested must always be on deposit. Charges to accounts with insufficient funds will not be...

  10. Internet accounting

    NARCIS (Netherlands)

    Pras, Aiko; van Beijnum, Bernhard J.F.; Sprenkels, Ron; Parhonyi, R.

    2001-01-01

    This article provides an introduction to Internet accounting and discusses the status of related work within the IETF and IRTF, as well as certain research projects. Internet accounting is different from accounting in POTS. To understand Internet accounting, it is important to answer questions like

  11. Interactive governance

    DEFF Research Database (Denmark)

    Sørensen, Eva; Torfing, Jacob; Peters, B. Guy

    Governance has become one of the most commonly used concepts in contemporary political science. It is, however, often used to mean a variety of different things. This book helps to clarify this conceptual muddle by concentrating on one variety of governance-interactive governance. The authors argue...... that although the state may remain important for many aspects of governing, interactions between state and society represent an important, and perhaps increasingly important, dimension of governance. These interactions may be with social actors such as networks, with market actors or with other governments......, but all these forms represent means of governing involving mixtures of state action with the actions of other entities.This book explores thoroughly this meaning of governance, and links it to broader questions of governance. In the process of explicating this dimension of governance the authors also...

  12. Project governance: selected South African government experiments

    Directory of Open Access Journals (Sweden)

    G. van der Walt

    2008-07-01

    Full Text Available Some form of accountability and power structure binds all organisations. Such structures are typically referred to as the “governance” structure of the organisation. In organisations that have relatively mature project applications and methodologies in place, governance mechanisms are established on more permanent bases. With its focus on performance, results and outcomes, project governance establishes decision-making structures, as well as accountability and responsibility mechanisms in public institutions to oversee projects. As government institutions increasingly place emphasis on project applications for policy implementation and service delivery initiatives, mechanisms or structures should be established to facilitate clear interfaces between the permanent organisation and the temporary project organisation. Such mechanisms or structures should enhance the governance of projects, that is, the strategic alignment of projects, the decentralisation of decision- making powers, rapid resource allocation, and the participation of external stakeholders. The purpose of this article is to explore the concept “project governance”, and to highlight examples of project governance as applied in selected government departments in provincial and national spheres. This would enable the establishment of best practice examples and assist to develop benchmarks for effective project applications for service delivery improvement.

  13. 48 CFR 42.705-1 - Contracting officer determination procedure.

    Science.gov (United States)

    2010-10-01

    ... a multidivisional corporation under the cognizance of a corporate administrative contracting officer... organization. (2) Business units not under the cognizance of a corporate administrative contracting officer... accounting system capabilities. The contractor, contracting officer, and auditor must work together to make...

  14. 32 CFR 623.4 - Accounting procedures.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 3 2010-07-01 2010-07-01 true Accounting procedures. 623.4 Section 623.4... ARMY MATERIEL § 623.4 Accounting procedures. (a) Loan document format. (1) When the lending accountable... property accounting purposes. (3) Loans will be processed by accountable property officers according to...

  15. 28 CFR 45.4 - Personal use of Government property.

    Science.gov (United States)

    2010-07-01

    ... Government office and library equipment and facilities are hereby authorized: (1) Personal uses that involve... Departmental policies governing the use of electronic mail; and 41 CFR (FPMR) 101-35.201, governing the...

  16. 32 CFR 22.605 - Grants officers' responsibilities.

    Science.gov (United States)

    2010-07-01

    ... recipient, a copy is forwarded to the office designated to administer the grant or cooperative agreement, and another copy is forwarded to the finance and accounting office designated to make the payments to... and accounting office. On the first page of the copy forwarded to the recipient, the grants officer...

  17. ESA and IPSAS: harmonization of government financial reporting

    NARCIS (Netherlands)

    van Schaik, F.; Haakman, L.

    2013-01-01

    The European statistical guidelines for governments - prescribing how to determine government deficit and debt under Economic and Monetary Union (EMU) guidelines - and international government accounting standards have many similarities: they are both accrual accounting systems and they report on

  18. Interministerial Order No. 6498/89 of 28 November 1989 creating renewable Financing Account attached to the Directorate of Waters and Forests and the Provincial Offices of Waters and Forests concerned with the project Management and Protection of Forests.

    Science.gov (United States)

    1989-01-01

    This Madagascar Order creates a Renewable Financing Account to finance the activities of the Management and Protection of Forests project. The Account is to pay the expenses of the project in sums set out in the Order for the various parts of the project. Further provisions of the Decree describe the duties of the manager of the Account.

  19. Interactive Governance

    DEFF Research Database (Denmark)

    Bang, Henrik

    2016-01-01

    Governance analysis has exploded in recent years, and it has become nearly impossible to tell what difference the concept and practice of governance makes from those of government and state. In addition governance analysis has been placed more and more in the shadow of the new institutionalisms and...... and growth. However, interactive governance is not a property or effect of institutions; nor does it apply solely to those individuals who seek success above everything else. It is connective more than individualistic or collectivistic in nature; and it manifests a governability capacity which...

  20. CLO Accountability.

    Science.gov (United States)

    Caudron, Shari

    2003-01-01

    The number of chief learning officers, mostly in Fortune 500 companies, has increased significantly in recent years. The increase does not indicate that companies are committed to strategic learning; executives want proof that it helps the bottom line. (JOW)

  1. Management Accounting

    OpenAIRE

    John Burns; Martin Quinn; Liz Warren; João Oliveira

    2013-01-01

    Overview of the BookThe textbook comprises six sections which together represent a comprehensive insight into management accounting - its technical attributes, changeable wider context, and the multiple roles of management accountants. The sections cover: (1) an introduction to management accounting, (2) how organizations account for their costs, (3) the importance of tools and techniques which assist organizational planning and control, (4) the various dimensions of making business decisions...

  2. Accounting standards

    NARCIS (Netherlands)

    Stellinga, B.; Mügge, D.

    2014-01-01

    The European and global regulation of accounting standards have witnessed remarkable changes over the past twenty years. In the early 1990s, EU accounting practices were fragmented along national lines and US accounting standards were the de facto global standards. Since 2005, all EU listed

  3. Accounting outsourcing

    OpenAIRE

    Linhartová, Lucie

    2012-01-01

    This thesis gives a complex view on accounting outsourcing, deals with the outsourcing process from its beginning (condition of collaboration, making of contract), through collaboration to its possible ending. This work defines outsourcing, indicates the main advatages, disadvatages and arguments for its using. The main object of thesis is mainly practical side of accounting outsourcing and providing of first quality accounting services.

  4. 76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2011-12-27

    ... accounting standards governing measurement, assignment, and allocation of costs to contracts with the United... contracting parties; Measurement of pension costs must be objectively verifiable; Accounting rules must keep... cost accounting that preclude their use for the appropriate measurement, assignment and allocation of...

  5. Electronic Government

    DEFF Research Database (Denmark)

    Wimmer, Maria A.; Traunmüller, Roland; Grönlund, Åke

    This book constitutes the refereed proceedings of the 4th International Conference on Electronic Government, EGOV 2005, held in Copenhagen, Denmark, in August 2005. The 30 revised papers presented were carefully reviewed and selected from numerous submissions, and assess the state-of-the-art in e-government/e-governance...

  6. Stakeholder Governance

    DEFF Research Database (Denmark)

    Flak, Leif Skiftenes; Rose, Jeremy

    2005-01-01

    to e-Government. Originally a management theory, stakeholder theory advocates addressing the concerns of all stakeholders in a firm, as opposed to concentration on the interests of senior managers and stockholders. Apart from the original profit focus, there is no serious conceptual mismatch between...... of governance. Finally, the paper makes recommendations for future work in adapting ST to the e-government context....

  7. 10 CFR 1.31 - Office of the Chief Financial Officer.

    Science.gov (United States)

    2010-01-01

    ... management policy including accounting principles and standards for the agency and provides policy guidance... accounting and financial management system, including an accounting system, and financial reporting and... 10 Energy 1 2010-01-01 2010-01-01 false Office of the Chief Financial Officer. 1.31 Section 1.31...

  8. Governing Board of the Pension Fund

    CERN Multimedia

    HR Department

    2008-01-01

    The Pension Fund Governing Board (PFGB) held its first two meetings in the new configuration on 16 November 2007 and 14 January 2008. Most of the items examined, such as the actuarial review, the strategic asset allocation, accounting standards and the new governance of the Pension Fund, were on the agendas of both meetings. At its first meeting, held at ESO in Munich, the PFGB took note of matters pending referred to it by the previous Governing Board and addressed issues relating to its own functioning and to the measures to be taken with a view to gradual implementation of the new governance principles. In the interests of continuity, it extended the terms of office of the members of the Investment Committee appointed by the Board until the new Committee is set up, as well as those of the members of the Working Group on Actuarial Matters to allow them to complete the three studies referred to in a recent issue of the Bulletin (No. 6 of 5 and 12 February 2007). At its firs...

  9. Program governance

    CERN Document Server

    Khan, Muhammad Ehsan

    2014-01-01

    FOUNDATION OF GOVERNANCEGovernanceDefining GovernanceGovernance at Multiple LevelsSummaryReferencesTransaction Cost EconomicsTransactions-Core Elements and Attributes     Behavioral Assumptions     Governance Structure AttributesHazards of Concern     Incomplete Contracting     Bilateral Dependency and Fundamental Transformation     Adaptation or MaladaptationLinking Governance, Governance Structures, and ContractsThe Impact of Asset Specificity and Behavioral Assumptions on ContractsAp

  10. Plural Governance

    DEFF Research Database (Denmark)

    Mols, Niels Peter; Menard, Claude

    2014-01-01

    Plural governance is a form of governance where a firm both makes and buys similar goods or services. Despite a widespread use of plural governance there are no transaction cost models of how plural governance affects performance. This paper reviews the literature about plural forms and proposes...... a model relating transaction cost and resource-based variables to the cost of the plural form. The model is then used to analyze when the plural form is efficient compared to alternative governance structures. We also use the model to discuss the strength of three plural form synergies....

  11. Transformative governance of urban social-ecological systems

    Science.gov (United States)

    A central aspect of adaptive governance is a learning process that can help communities achieve environmental objectives. Adaptive governance is a framework for managing social-ecological systems, and is the precursor to transformative governance. Adaptive governance accounts for...

  12. Energy Efficiency Governance

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2010-07-01

    The purpose of this report is to help EE practitioners, government officials and stakeholders to establish the most effective EE governance structures, given their specific country context. It also aims to provide readers with relevant and accessible information to support the development of comprehensive and effective governance mechanisms. The International Energy Agency (IEA) conducted a global review of many elements of EE governance,including legal frameworks, institutional frameworks, funding mechanisms, co-ordination mechanisms and accountability arrangements, such as evaluation and oversight. The research tools included a survey of over 500 EE experts in 110 countries, follow-up interviews of over 120 experts in 27 countries and extensive desk study and literature searches on good EE governance.

  13. 48 CFR 9904.406 - Cost accounting standard-cost accounting period.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-cost accounting period. 9904.406 Section 9904.406 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT...

  14. 48 CFR 9904.411 - Cost accounting standard-accounting for acquisition costs of material.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-accounting for acquisition costs of material. 9904.411 Section 9904.411 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND...

  15. 34 CFR 668.154 - Institutional accountability.

    Science.gov (United States)

    2010-07-01

    ... 34 Education 3 2010-07-01 2010-07-01 false Institutional accountability. 668.154 Section 668.154 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF POSTSECONDARY... accountability. An institution shall be liable for the Title IV, HEA program funds disbursed to a student whose...

  16. Mail Office

    CERN Multimedia

    GS Department

    2009-01-01

    The Mail Office wishes to remind users that the CERN mail service is exclusively reserved for official CERN mail. All external official mail must be sent to the Mail Office in an unstamped envelope on which your name and Department must be clearly indicated below the official CERN address (see example) to help us to find you in the event that it cannot be delivered. If you wish to send private mail from the CERN site you must use the post offices at Meyrin (63-R-011) or Prévessin (866-R-C02). Please use "PRIORITY" envelopes only in the case of urgent mail. Any mail containing merchandise (i.e. anything other than documents) must be sent using an EDH shipping request form. INTERNAL MAIL Please remember to include the recipient’s MAILBOX number on the internal mail envelopes, either in the relevant box (new envelopes) or next to the name (old envelopes). This information, which can be found in the CERN PHONEBOOK, simplifies our t...

  17. Mexico : Country Financial Accountability Assessment

    OpenAIRE

    World Bank

    2004-01-01

    This Country Financial Accountability Assessment (CFAA) summarizes the status of implementation of financial management measures of the Federal public sector, showing both strengths, and areas for improvement, and, reflects input contributions in each area of public management. The main strength observed was the existence of clear rules governing the Federal Government's administrative fin...

  18. Enlisted or Officer Drone Pilots

    Science.gov (United States)

    2010-04-01

    the property of the United States government. AU/ACSC/Rafnson, Gary B/AY10 3 Abstract This paper compares remotely piloted aircraft— drones ...operations in both the US Army and US Air Force. It argues that officers should continue to pilot Air Force drones because of the increased risks and

  19. Developing Performance Management in State Government: An Exploratory Model for Danish State Institutions

    DEFF Research Database (Denmark)

    Nielsen, Steen; Rikhardsson, Pall M.

    . The question remains how and if accounting departments in central government can deal with these challenges. This exploratory study proposes and tests a model depicting different areas, elements and characteristics within a government accounting departments and their association with a perceived performance...... management model. The findings are built on a questionnaire study of 45 high level accounting officers in central governmental institutions. Our statistical model consists of five explored constructs: improvements; initiatives and reforms, incentives and contracts, the use of management accounting practices......, and cost allocations and their relations to performance management. Findings based on structural equation modelling and partial least squares regression (PLS) indicates a positive effect on the latent depending variable, called performance management results. The models/theories explain a significant...

  20. Regulatory Governance

    DEFF Research Database (Denmark)

    Kjær, Poul F.; Vetterlein, Antje

    2018-01-01

    Regulatory governance frameworks have become essential building blocks of world society. From supply chains to the regimes surrounding international organizations, extensive governance frameworks have emerged which structure and channel a variety of social exchanges, including economic, political...... by the International Transitional Administrations (ITAs) in Kosovo and Iraq as well as global supply chains and their impact on the garment industry in Bangladesh....

  1. Experimentalist governance

    NARCIS (Netherlands)

    Sabel, C.F.; Zeitlin, J.; Levi-Faur, D.

    2012-01-01

    A secular rise in volatility and uncertainty is overwhelming the capacities of conventional hierarchical governance and ‘command-and-control’ regulation in many settings. One significant response is the emergence of a novel, ‘experimentalist’ form of governance that establishes deliberately

  2. Tritium accountancy

    International Nuclear Information System (INIS)

    Avenhaus, R.; Spannagel, G.

    1995-01-01

    Conventional accountancy means that for a given material balance area and a given interval of time the tritium balance is established so that at the end of that interval of time the book inventory is compared with the measured inventory. In this way, an optimal effectiveness of accountancy is achieved. However, there are still further objectives of accountancy, namely the timely detection of anomalies as well as the localization of anomalies in a major system. It can be shown that each of these objectives can be optimized only at the expense of the others. Recently, Near-Real-Time Accountancy procedures have been studied; their methodological background as well as their merits will be discussed. (orig.)

  3. Meeting at the Edges: Spaces, Places and Grassroots Governance Activism in Delhi

    OpenAIRE

    Webb, Martin

    2013-01-01

    Through ethnography of activist organisations promoting transparency, accountability and active citizenship, and comprising coalitions of the city’s middle classes and urban poor, this article explores the spaces in which activists from different social backgrounds meet and carry out their work. By locating the positions of meeting rooms, offices and activists’ homes in urban space, I open up a view of the everyday practices of grassroots governance initiatives aimed at producing shared citiz...

  4. 48 CFR 9904.405 - Accounting for unallowable costs.

    Science.gov (United States)

    2010-10-01

    ... costs. 9904.405 Section 9904.405 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.405 Accounting for unallowable costs. ...

  5. Accounting assessment

    Directory of Open Access Journals (Sweden)

    Kafka S.М.

    2017-03-01

    Full Text Available The proper evaluation of accounting objects influences essentially upon the reliability of assessing the financial situation of a company. Thus, the problem in accounting estimate is quite relevant. The works of home and foreign scholars on the issues of assessment of accounting objects, regulatory and legal acts of Ukraine controlling the accounting and compiling financial reporting are a methodological basis for the research. The author uses the theoretical methods of cognition (abstraction and generalization, analysis and synthesis, induction and deduction and other methods producing conceptual knowledge for the synthesis of theoretical and methodological principles in the evaluation of assets accounting, liabilities and equity. The tabular presentation and information comparison methods are used for analytical researches. The article considers the modern approaches to the issue of evaluation of accounting objects and financial statements items. The expedience to keep records under historical value is proved and the articles of financial statements are to be presented according to the evaluation on the reporting date. In connection with the evaluation the depreciation of fixed assets is considered as a process of systematic return into circulation of the before advanced funds on the purchase (production, improvement of fixed assets and intangible assets by means of including the amount of wear in production costs. Therefore it is proposed to amortize only the actual costs incurred, i.e. not to depreciate the fixed assets received free of charge and surplus valuation of different kinds.

  6. 48 CFR 9904.420 - Accounting for independent research and development costs and bid and proposal costs.

    Science.gov (United States)

    2010-10-01

    ... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.420 Accounting for independent research and development costs and bid and proposal costs. ...

  7. Renewing governance.

    Science.gov (United States)

    Loos, Gregory P

    2003-01-01

    Globalization's profound influence on social and political institutions need not be negative. Critics of globalization have often referred to the "Impossible Trinity" because decision-making must 1. respect national sovereignty, 2. develop and implement firm regulation, and 3. allow capital markets to be as free as possible. To many, such goals are mutually exclusive because history conditions us to view policy-making and governance in traditional molds. Thus, transnational governance merely appears impossible because current forms of governance were not designed to provide it. The world needs new tools for governing, and its citizens must seize the opportunity to help develop them. The rise of a global society requires a greater level of generality and inclusion than is found in most policy bodies today. Politicians need to re-examine key assumptions about government. States must develop ways to discharge their regulatory responsibilities across borders and collaborate with neighboring jurisdictions, multilateral bodies, and business. Concepts such as multilateralism and tripartism show great promise. Governments must engage civil society in the spirit of shared responsibility and democratic decision-making. Such changes will result in a renewal of the state's purpose and better use of international resources and expertise in governance.

  8. Agricultural extension officers' perceptions of integrated pest ...

    African Journals Online (AJOL)

    On the basis of the positive perceptions of the extension officers regarding IPM, the government of Kenya should establish a supportive policy that will enable the extension officers to promote and educate farmers on the various IPM practices. International Journal of Agriculture and Rural Development Vol. 7(2) 2006: 125- ...

  9. Good government and good governance: record keeping in a ...

    African Journals Online (AJOL)

    This article addresses the challenges that arise when record keeping systems are advocated as a necessary under-pinning for good government and good governance. The relationship between record keeping and accountability is analysed and contextualised in relation to transparency and Freedom of Information ...

  10. Fundamental Dimensions of Financial Condition in the Federal Government

    National Research Council Canada - National Science Library

    Murphy, Mark

    2001-01-01

    .... The Chief Financial Officers (CFO) Act of 1990 and subsequent legislation significantly changed this pattern by requiring the 24 largest government agencies to reorganize their financial staffs and establish Chief Financial Officers...

  11. isk governance: Experience of Islamic banks

    OpenAIRE

    Siti Rohaya Mat Rahim; Fauziah Mahat

    2015-01-01

    Risk governance has evolved tremendously in the banking industry. Risk governance recommends the imperative roles of Chief Risk Officer (CRO) to oversee risk. This study explores risk governance influence over the Islamic banks performances. Multivariate analysis techniques measure simultaneously via Structural Equation Modelling (SEM). This study employed cross-sectional sample of 200 Islamic banks across 21 countries for the year 2014. To examine risk governance and Islamic banks performanc...

  12. The Accounting Practices of Heritage Assets

    OpenAIRE

    Hassan, Nor Laili; Saad, Natrah; Ahmad, Halimah Nasibah; Salleh, Md. Suhaimi Md.; Ismail, Mohamad Sharofi

    2016-01-01

    Accrual-based accounting is introduced to the government agencies with the intention to hold prudent fiscal management and improve the efficiency of financial management and accounting of the Malaysian Government. For that purpose, Malaysian Public Sector Accounting Standards (MPSAS) was introduced as a main reference in applying the accrual-based accounting. MPSAS 17 which deals with heritage assets, will take effect in 2017. The study intended to discover how do overseas’ museums report the...

  13. Organizational governance

    DEFF Research Database (Denmark)

    Foss, Nicolai Juul; Klein, Peter G.

    This chapter reviews and discusses rational-choice approaches to organizational governance. These approaches are found primarily in organizational economics (virtually no rational-choice organizational sociology exists), particularly in transaction cost economics, principal-agent theory...

  14. Waste governance

    CSIR Research Space (South Africa)

    Oelofse, Suzanna HH

    2018-06-01

    Full Text Available of governance in Africa. The next section focuses on regulation, and the status of the regulatory frameworks in different African countries. Shortcomings in the regulatory framework are highlighted through examples in various countries. Specific policy...

  15. How to govern the cloud?

    NARCIS (Netherlands)

    Prüfer, J.; Diamond, S.; Wainwright, N.

    2013-01-01

    This paper applies economic governance theory to the cloud computing industry. We analyze which governance institution may be best suited to solve the problems stemming from asymmetric information about the true level of data protection, security, and accountability offered by cloud service

  16. Corporate Governance

    Directory of Open Access Journals (Sweden)

    Dragoș-Mihail Daghie

    2011-05-01

    Full Text Available The purpose of this study is to analyze and understand the recently introduced form of managementof a company limited by shares. The Law no. 441/2006, which fundamentally amended Company Law,created this form of controlling the company, the corporate governance, but the legislation does not explicitlydefine what it wants to achieve through this instrument. This topic is recent in research as the theme ofgerman-roman commercial law systems (in French corporate governance system was introduced in 1966 andin Romania in 2006 but in terms of Anglo-Saxon law, the topic has been addressed years since 1776 (AdamSmith: The Wealth of Nations The concept of corporate governance would like, as a result, to establish somerules that companies must comply in order to achieve effective governance, transparent and beneficial forboth shareholders and for the minority. Corporate governance is a key element with an aim at improvingefficiency and economic growth in full accordance with the increase of investors’ confidence. Corporategovernance assumes a series of relationship between the company management, leadership, shareholders andthe other people concerned. Also corporate governance provides for that structure by means of which thecompany’s targets are set out and the means to achieve them and also the manner how to monitor such.

  17. Governing Education: a revisiting of ‘Political Power beyond the State’ 25 years on

    DEFF Research Database (Denmark)

    Lim, Miguel Antonio

    2016-01-01

    that are used in classrooms, management offices, and policy setting agencies. Each of these instruments and calculative devices is pregnant with interest. They bridge the gap between everyday practices and larger governance goals. Yet as the technical sophistication of these instruments increases......This article revisits Political Power Beyond the State: Problematics of Government by sociologist Nikolas Rose and critical accounting scholar Peter Miller. The reach of this influential critique of the nature of power and its exercise ‘beyond the state’ continues to this day, 25 years after...

  18. Accountability and Corruption in Argentina During the Kirchners’ Era

    DEFF Research Database (Denmark)

    Manzetti, Luigi

    2014-01-01

    centralized authority in the name of expanding government intervention in the economy. In both cases, corruption has tended to go unchecked due to insufficient government accountability. Therefore, although economic policies and political rhetoric have changed dramatically, government corruption remains...

  19. Office of Child Care

    Science.gov (United States)

    ... for Children & Families Office of Child Care By Office Administration for Native Americans (ANA) Administration on Children, ... about the Child Care Rule > What is the Office of Child Care (OCC)? The Office of Child ...

  20. Generational Accounting in Iran

    Directory of Open Access Journals (Sweden)

    Mahdi Salehi

    2013-09-01

    Full Text Available The aim of this paper is to study of the generation accounts for Iranian’s generation. We applied the method of Auerbach, Gokhale and Kotlihoff (1991 on the period 1967-2008 in Iran. Our calculation shows with compare to industrial countries, fiscal burden for Iranian’s population is very chip and that depend on fiscal system in Iran. Except the recent years the rate of tax in Iran has been very low. The generation account for the old people (40 olds is 2117 $ but the future generation (t+1 is 36985 $. The share of male and female, during the years, in this burden is similar. Fiscal burden for Iranian’s generation is low but this population should support other burden that calls inflation. Because when the government do not receive the tax income, a low generation account transfer to price general level.

  1. 17 CFR 210.2-01 - Qualifications of accountants.

    Science.gov (United States)

    2010-04-01

    ..., chief financial officer, chief operating officer, general counsel, chief accounting officer, controller... person in the firm is in an accounting role or financial reporting oversight role at an audit client, or... or financial reporting oversight role at an audit client, unless the individual: (1) Does not...

  2. Governing Forest Ecosystem Services for Sustainable Environmental Governance: A Review

    Directory of Open Access Journals (Sweden)

    Shankar Adhikari

    2018-05-01

    Full Text Available Governing forest ecosystem services as a forest socio-ecological system is an evolving concept in the face of different environmental and social challenges. Therefore, different modes of ecosystem governance such as hierarchical, scientific–technical, and adaptive–collaborative governance have been developed. Although each form of governance offers important features, no one form on its own is sufficient to attain sustainable environmental governance (SEG. Thus, the blending of important features of each mode of governance could contribute to SEG, through a combination of both hierarchical and collaborative governance systems supported by scientifically and technically aided knowledge. This should be further reinforced by the broad engagement of stakeholders to ensure the improved well-being of both ecosystems and humans. Some form of governance and forest management measures, including sustainable forest management, forest certification, and payment for ecosystem services mechanisms, are also contributing to that end. While issues around commodification and putting a price on nature are still contested due to the complex relationship between different services, if these limitations are taken into account, the governance of forest ecosystem services will serve as a means of effective environmental governance and the sustainable management of forest resources. Therefore, forest ecosystem services governance has a promising future for SEG, provided limitations are tackled with due care in future governance endeavors.

  3. Behavioral corporate governance : four empirical studies

    NARCIS (Netherlands)

    van der Laan, G.

    2009-01-01

    This thesis consists of studies of corporate governance from a behavioral perspective. The chapters are about trust between chief executive officers (CEOs) and board chairpersons, asymmetric effects of corporate social responsibility on corporate financial performance, compliance with corporate

  4. HSIP New Mexico State Government Buildings

    Data.gov (United States)

    Earth Data Analysis Center, University of New Mexico — This dataset includes buildings occupied by the headquarters of cabinet level state government executive departments, legislative offices buildings outside of the...

  5. ISO 14001 ENVIRONMENTAL MANAGEMENT SYSTEMS FOR GOVERNMENT

    Science.gov (United States)

    This presentation provides an overview of the document, ISO 14001 - A Tool for Supporting Government Environmental Programs and Policies, recently published by USEPA/s Office of Research and Development. It is an informational document, explaining the backjground and development ...

  6. Establishment of audit committees in government ministries of a developing country

    Directory of Open Access Journals (Sweden)

    Ndeshipewa Johanna Akwenye

    2016-11-01

    Full Text Available The underlying study to this paper attempts to establish to what extent audit committees in government ministries in Namibia have been established as a requirement for enhanced quality of service delivery and accountability to taxpayers A qualitative approach was followed, where questionnaires or an interviews were conducted with accounting officers in government ministries. Content and thematic analyses were used to formulate narratives based on the understanding of similarities and differences in respondents’ experiences, views and perceptions. The study shows that from the 17 ministries that responded, only 2 ministries have established audit committees. Confirmatory, there is currently no legislature that makes it mandatory for government ministries in Namibia to establish audit committees within their respective constituencies. There are no formal audit committee terms and references or an audit committee charters are in place. Government ministries in Namibia seem to not have adopted best national and international governance practices with respect to the establishment of audit committees within their ministries. There is a need for a clear guidance as to how audit committees must be established; the composition of the committee members, the terms of office of committee members and remuneration, to mention a few

  7. AMERICAN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Mihaela Onica

    2005-01-01

    Full Text Available The international Accounting Standards already contribute to the generation of better and more easily comparable financial information on an international level, supporting thus a more effective allocationof the investments resources in the world. Under the circumstances, there occurs the necessity of a consistent application of the standards on a global level. The financial statements are part of thefinancial reporting process. A set of complete financial statements usually includes a balance sheet,a profit and loss account, a report of the financial item change (which can be presented in various ways, for example as a status of the treasury flows and of the funds flows and those notes, as well as those explanatory situations and materials which are part of the financial statements.

  8. Payroll accounting

    OpenAIRE

    Hodžová, Markéta

    2009-01-01

    Abstract Main topic of my thesis is the Payroll Accounting. The work summarizes most of the areas that are related to this topic and the knowledge necessary in calculating the final determination of wages. Beginning the thesis mentions specific chapters from the Labor code which explain the facts about the start, changes and the termination of the employment contract then more detailed description of the arrangements performed outside of the employment contract and then working hours and mini...

  9. Tax Governance

    DEFF Research Database (Denmark)

    Boll, Karen; Brehm Johansen, Mette

    to wider international trends within tax administration, especially concerning the development of risk assessments and internal control in the corporations and a greater focus on monitoring of these elements by the tax authorities. Overall, the working paper concludes that Tax Governance as a model......This working paper presents an analysis of the experiences of Cooperative Compliance in Denmark. Cooperative Compliance denotes a specific kind of collaborative program for the regulation of large corporate taxpayers by the tax authorities. Cooperative Compliance programs have been implemented...... in several countries worldwide. In Denmark the program is called Tax Governance. Tax Governance has been studied using qualitative method and the analyses of the working paper build on an extensive base of in-depth interviews – primarily with tax directors from corporations participating in the program...

  10. 5 CFR 10.2 - Accountability systems.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Accountability systems. 10.2 Section 10.2 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of...

  11. 37 CFR 1.25 - Deposit accounts.

    Science.gov (United States)

    2010-07-01

    ... ordering services offered by the Office, copies of records, etc., deposit accounts may be established in... receipt of the statement to cover the value of items or services charged to the account and thus restore..., copies, etc., requested must always be on deposit. Charges to accounts with insufficient funds will not...

  12. Natural Resources Accounting and Sustainable Development: The ...

    African Journals Online (AJOL)

    gold

    2012-07-26

    Jul 26, 2012 ... Development: The Challenge to Economics and Accounting ... The United Nations Statistical Office published a system of national account .... environment in national accounts provides information on the use of natural .... environmental impact and aspects of an organization, including implications for cash ...

  13. 48 CFR 45.106 - Transferring accountability.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Transferring accountability. 45.106 Section 45.106 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION CONTRACT MANAGEMENT GOVERNMENT PROPERTY General 45.106 Transferring accountability. Government property...

  14. Mobilizing Government

    DEFF Research Database (Denmark)

    Wang, Cancan; Medaglia, Rony; Jensen, Tina Blegind

    2016-01-01

    The nature of inter-organizational collaboration between government and other stakeholders is rapidly changing with the introduction of open social media (OSM) platforms. Characterized by a high degree of informality as well as a blurred personal/professional nature, OSM can potentially introduce...... changes and tensions in the well-established routines of the public sector. This paper aims at shedding light on such changes, presenting findings from a study on the use of an OSM platform, WeChat, in an interorganizational collaboration project between government, university, and industry stakeholders...

  15. Corporate Governance in Publicly Traded Canadian Companies

    OpenAIRE

    Hu, Jie; Wang, Chong

    2011-01-01

    We investigate the effectiveness of corporate governance practices in this paper, focusing on the corporate governance practices implemented by TSX listed companies in Canada. We analyze the determinants of the effectiveness of corporate governance practices and test whether corporate governance mechanisms relate to quality of accounting earnings and company performance. We obtain mixed results from regression analyses indicating that corporate governance mechanisms are not significantly rela...

  16. Evaluation of accountability measurements

    International Nuclear Information System (INIS)

    Cacic, C.G.

    1988-01-01

    The New Brunswick Laboratory (NBL) is programmatically responsible to the U.S. Department of Energy (DOE) Office of Safeguards and Security (OSS) for providing independent review and evaluation of accountability measurement technology in DOE nuclear facilities. This function is addressed in part through the NBL Safegaurds Measurement Evaluation (SME) Program. The SME Program utilizes both on-site review of measurement methods along with material-specific measurement evaluation studies to provide information concerning the adequacy of subject accountability measurements. This paper reviews SME Program activities for the 1986-87 time period, with emphasis on noted improvements in measurement capabilities. Continued evolution of the SME Program to respond to changing safeguards concerns is discussed

  17. Pension Fund Governing Board

    CERN Multimedia

    HR Department

    2008-01-01

    Note The CERN pension scheme is based on the principle of defined benefits, so beneficiaries continue to receive the benefits to which they are entitled in accordance with the Rules of the Pension Fund. This means that pension entitlements under the Rules are not directly affected by the financial crisis and the current economic situation. However, the adjustment of pensions to the cost of living is not automatic and, under the method applied since 2006, must take into account the Fund’s financial position. Meeting of the Pension Fund Governing Board The Pension Fund Governing Board held its eighth meeting at ESO in Garching, Germany (near Munich) on 24 October 2008. Before starting its work, the Governing Board had the privilege of hearing an opening address by Professor Tim de Zeeuw, the Director General of ESO. Professor de Zeeuw described the mission of ESO and the ambitious projects of his organisation, which performs astronomy observations using telescopes located in...

  18. Dutch urban governance: multi-level of multi-scalar?

    NARCIS (Netherlands)

    Kokx, J.M.C.; Kempen, R. van

    2010-01-01

    Many accounts of urban governance emphasize municipal and neighbourhood scales, featuring local participation, social cohesion and the relationship between local government and residents. By contrast, our focus is the vertical governance processes of integrated urban policies. We concentrate on the

  19. Bank Governance

    OpenAIRE

    Laura Ard; Alexander Berg

    2010-01-01

    Principles of good governance have been a major component of international financial standards and are seen as essential to the stability and integrity of financial systems. Over the past 10 years much energy and attention have gone to improving the ability of company boards, managers, and owners to prudently navigate rapidly changing and volatile market conditions. So, how to explain the ...

  20. Government Organizations

    DEFF Research Database (Denmark)

    Krause Hansen, Hans; Salskov-Iversen, Dorte

    2017-01-01

    , with clearly defined boundaries between the public and private; and in terms of polycentrism, where power and authority are seen as dispersed among state and nonstate organizations, including business and civil society organizations. Globalization and new media technologies imply changes in the relationship...... democracy and the public sphere; and discourse approaches to studying the intersections of government, organizational change, and information and communication technology....

  1. Corporate Governance

    International Development Research Centre (IDRC) Digital Library (Canada)

    Andy Knight; David Malone; Faith Mitchell. Finance and Audit Committee. Members: Denis Desautels (Chairman); Ahmed Galal;. Frieda Granot; Elizabeth Parr-Johnston; Andrés Rozental;. Gordon Shirley. Governance Committee. Members: The Honourable Barbara McDougall (Chairman);. Claude-Yves Charron; Denis ...

  2. Infrastrukturel Accountability

    DEFF Research Database (Denmark)

    Ubbesen, Morten Bonde

    Hvordan redegør man troværdigt for noget så diffust som en hel nations udledning af drivhusgasser? Det undersøger denne afhandling i et etnografisk studie af hvordan Danmarks drivhusgasregnskab udarbejdes, rapporteres og kontrolleres. Studiet trækker på begreber og forståelser fra 'Science & Tech...... & Technology Studies', og bidrager med begrebet 'infrastrukturel accountability' til nye måder at forstå og tænke om det arbejde, hvormed højt specialiserede praksisser dokumenterer og redegør for kvaliteten af deres arbejde....

  3. 5 CFR 2635.704 - Use of Government property.

    Science.gov (United States)

    2010-01-01

    ... Section 2635.704 Administrative Personnel OFFICE OF GOVERNMENT ETHICS GOVERNMENT ETHICS STANDARDS OF ETHICAL CONDUCT FOR EMPLOYEES OF THE EXECUTIVE BRANCH Misuse of Position § 2635.704 Use of Government... interest that is purchased with Government funds, including the services of contractor personnel. The term...

  4. Electronic U.S. Government Information: Policy Issues and Directions.

    Science.gov (United States)

    Hernon, Peter; McClure, Charles R.

    1993-01-01

    Provides an overview of U.S. federal information policy and its treatment of electronic information resources. Highlights include government publications; electronic government information; main providers of government information, including the Government Printing Office; the Freedom of Information Act; public access and use; information…

  5. Japan's nuclear PA activity in local governments

    International Nuclear Information System (INIS)

    Fujii, Nobuyuki

    1995-01-01

    This presentation emphasises some points of PA activities, based on the experience of 'cooperation projects for local governments'. Local governments distribute the public information directly to the residents. This is very important because officers of the local government can be the opinion leaders of the region. Local government exist very close to the residents, while the central government is a distant and faceless existence for the local people. It is believed that the local governments play an imperative role in PA activities. In other words, we must further utilize the organizations and functions of the local governments to implement PA activities. In conclusion, three recommendations are offered. Firstly, enough budget and authority should be given to the local governments as far as PA activities in their areas are concerned, and most of such activities should be entrusted to the local governments. Local governments should place more public relations officers, and continue the manpower development. Second, with regard to highly technical or specialized issues which a local governments cannot treat alone, related organizations like JAERO should support their PA activities. Third, such related organizations should also cooperate with local government including assistance in providing know-how, when their public information activities focus on educators, journalists, or the women. These three points should be given due consideration in our cooperation projects for the local governments, and JAERO is doing its best every day

  6. Responsibility is More than Accountability

    DEFF Research Database (Denmark)

    Vetterlein, Antje

    2018-01-01

    This paper critically assesses the notion of responsibility and argues that by adopting a broader understanding as going beyond accountability will shift our focus from regulatory to negotiated governance. Negotiated governance emphasizes the origin of rules and regulations and their contestation...... over the focus on compliance and enforcement. In order to elaborate this argument, I use the case of corporate social responsibility (CSR). The paper takes departure in the governance literature. Reviewing that scholarship, I develop a typology of responsibility to first substantiate the paper's claim...... that responsibility is more than accountability. In a second step, I derive a taxonomy of CSR practices that are loosely associated with different meanings of responsibility. The taxonomy highlights two specific problems that the literature focusing on accountability leaves unanswered, these are the moral...

  7. PENERAPAN PRINSIP-PRINSIP GOOD GOVERNANCE DALAM PELAYANAN PUBLIK DI KANTOR CAMAT SAIL KOTA PEKANBARU

    Directory of Open Access Journals (Sweden)

    Sri Roserdevi Nasution

    2018-02-01

    Full Text Available Good Governance is the new face of hearts implement the principles of Public Service in the reform era. Public services Law No. 25 of 2009 is activities or circuit hearts Frame activities Fulfillment Services Under legislation with every citizen Share And Population differences Goods, services, and administrative services or Provided By Operation of Public Service. Public services carried out by the Government showed to society who asked service. Research Type singer is descriptive qualitative approach with, the techniques data collection using depth Interviews and Documentation. Results of Research Singer nearly all the principles of good governance hearts Services Not Running In accordance with From UNDP as Principles of Participation, legal rules, Transparency, Responsiveness, consensus-oriented, fairness, effectiveness, accountability, and strategic vision, Many Are Being inhibit the progress of the Principles of good governance. The conclusion from the findings of research, so authors concluded that the application of good governance in the hearts Implementation Services Head Office Sail Maximum yet. It is because that the singer Leadership And yet the implementation of communication subordinate ones in line so that although Head Already Trying to give the Best but if NOT in Support By subordinates will Difficult accomplished. Lack of human resources is a prayer One That Become an inhibiting factor hearts implementation of the Principles of good governance in the future Head Office Sail.

  8. 48 CFR 52.243-6 - Change Order Accounting.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Change Order Accounting....243-6 Change Order Accounting. As prescribed in 43.205(f), the contracting officer may insert a clause, substantially the same as follows: Change Order Accounting (APR 1984) The Contracting Officer may require change...

  9. Unintended consequences of changing accounting standards: the case of fair value accounting and mandatory dividends

    NARCIS (Netherlands)

    Goncharov, I.; van Triest, S.

    2014-01-01

    A growing body of literature investigates the interaction of changes in accounting standards with institutions such as investor protection laws and corporate governance mechanisms. We examine the unintended consequences of fair value accounting in determining mandated preferred dividends. We study

  10. Applying TOGAF for e-government implementation based on service oriented architecture methodology towards good government governance

    Science.gov (United States)

    Hodijah, A.; Sundari, S.; Nugraha, A. C.

    2018-05-01

    As a Local Government Agencies who perform public services, General Government Office already has utilized Reporting Information System of Local Government Implementation (E-LPPD). However, E-LPPD has upgrade limitation for the integration processes that cannot accommodate General Government Offices’ needs in order to achieve Good Government Governance (GGG), while success stories of the ultimate goal of e-government implementation requires good governance practices. Currently, citizen demand public services as private sector do, which needs service innovation by utilizing the legacy system as a service based e-government implementation, while Service Oriented Architecture (SOA) to redefine a business processes as a set of IT enabled services and Enterprise Architecture from the Open Group Architecture Framework (TOGAF) as a comprehensive approach in redefining business processes as service innovation towards GGG. This paper takes a case study on Performance Evaluation of Local Government Implementation (EKPPD) system on General Government Office. The results show that TOGAF will guide the development of integrated business processes of EKPPD system that fits good governance practices to attain GGG with SOA methodology as technical approach.

  11. Human Capital: Attracting and Retaining a High-Quality Information Technology Workforce. Testimony before the Subcommittee on Technology and Procurement Policy, Committee on Government Reform, U.S. House of Representatives.

    Science.gov (United States)

    McClure, David L.

    The General Accounting Office examined the problem of attracting and retaining a high-quality information technology (IT) workforce in federal government agencies. The problem was traced to a longstanding lack of effective leadership and management and lack of a strategic approach to marshaling, managing, and maintaining the human capital needed…

  12. Energy accountancy

    International Nuclear Information System (INIS)

    Boer, G.A. de.

    1981-01-01

    G.A. de Boer reacts to recently published criticism of his contribution to a report entitled 'Commentaar op het boek 'Tussen Kernenergie en Kolen. Een Analyse' van ir. J.W. Storm van Leeuwen' (Commentary on the book 'Nuclear Energy versus Coal. An Analysis by ir. J.W. Storm van Leeuwen), published by the Dutch Ministry of Economic Affairs. The contribution (Appendix B) deals with energy analyses. He justifies his arguments for using energy accountancy for assessing different methods of producing electricity, and explains that it is simply an alternative to purely economic methods. The energy conversion yield (ratio of energy produced to energy required) is tabulated for different sources. De Boer emphasises that his article purposely discusses among other things, definitions, forms of energy, the limits of the systems, the conversion of money into energy and the definition of the energy yield at length, in order to prevent misunderstandings. (C.F.)

  13. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

    When design research builds on design practice, it may contribute to both theory and practice of design in ways richer than research that treats design as a topic. Such research, however, faces several tensions that it has to negotiate successfully in order not to lose its character as research....... This paper looks at constructive design research which takes the entanglement of theory and practice as its hallmark, and uses it as a test case in exploring how design researchers can work with theory, methodology, and practice without losing their identity as design researchers. The crux of practice based...... design research is that where classical research is interested in singling out a particular aspect and exploring it in depth, design practice is characterized by balancing numerous concerns in a heterogenous and occasionally paradoxical product. It is on this basis the notion of design accountability...

  14. GAO Performance and Accountability Report 2001

    National Research Council Canada - National Science Library

    2001-01-01

    The U.S. General Accounting Office is an independent, professional, nonpartisan agency in the legislative branch that is commonly called the investigative arm of the Congress or the Congress's "watchdog...

  15. 48 CFR 836.572 - Government supervision.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Government supervision. 836.572 Section 836.572 Federal Acquisition Regulations System DEPARTMENT OF VETERANS AFFAIRS SPECIAL CATEGORIES OF CONTRACTING CONSTRUCTION AND ARCHITECT-ENGINEER CONTRACTS Contract Clauses 836.572 Government supervision. The contracting officer shal...

  16. Plural Governance

    DEFF Research Database (Denmark)

    Mols, Niels Peter; Hansen, Jesper Rosenberg; Villadsen, Anders Ryom

    We suggest that both making and buying the same product or service has several effects on market performance. A model is developed and tested by use of 170 answers gathered from the Danish municipalities. The results support the hypotheses that both making and buying: (1) moderates the negative r...... on how the plurality is measured. The results indicate that internal production may facilitate effective governance of the relationships with suppliers. Implications for research on firm boundaries and for practice are also discussed....

  17. IT Governance

    OpenAIRE

    Šimková, Hana

    2008-01-01

    IT governance (control of information technology) is a frequently discussed topic today which represents current needs to take control of IT, judge impacts of all resolutions and lead up investments running to the information technology. It is very important for both small and large organizations to have IT which encourages business strategy and helps to meet objectives of a company. The theoretical part of this paper is focused on characterization of the main areas, benefits, rules and vario...

  18. Measurement of Accountability Management of Village Funds

    OpenAIRE

    Yunita, Anggraeni; Christianingrum

    2018-01-01

    The purpose of this study is to measure the accountability of village funds management in Kabupaten Bangka. In relation to the Village Funds program which is a government program, the measurement of accountability of Village Funds management uses accountability principles consisting of Transparency, Liability, Controlling, Responsibility and Responsiveness which are the principles of accountability developed by the United Nations Development Program in measuring bureaucratic accountability. T...

  19. Government by standards

    DEFF Research Database (Denmark)

    Triantafillou, Peter

    2016-01-01

    Since 2009, all Danish hospitals have been subjected to a comprehensive, mandatory accreditation system, the so-called Danish Quality Model (DDKM), in order to assure the quality of hospital services. So far there is no evidence of DDKM’s positive effects on clinical outcome and it may even be co......, it is argued that the accreditation system is hard to refuse because it promises to increase the quality of hospital services and, more importantly, because the procedural standards espoused by DDKM work through the structured and accountable freedom of medical staff....... be contributing to accountability overload. This article seeks to provide an explanation for why hospital staff seems to accept, albeit grudgingly and partially, the imposition of a new, comprehensive accountability system with questionable clinical merits. Inspired by Michel Foucault’s analytics of government...

  20. Governance and Sustainable Peace in Nigeria

    African Journals Online (AJOL)

    DrNneka

    been amassing the Nation's wealth neglecting the masses. ... and Movement for the Actualization of the Sovereign State of Biafra .... Having examined good governance, what does bad governance entail? .... governance with utmost sense of sincerity, transparency and accountability. But .... Mismanagement of Public Fund.

  1. Federal Grants to State and Local Governments

    Science.gov (United States)

    Congressional Budget Office, 2013

    2013-01-01

    In fiscal year 2011, the federal government provided $607 billion in grants to state and local governments. Those funds accounted for 17 percent of federal outlays, 4 percent of gross domestic product (GDP), and a quarter of spending by state and local governments that year. Over the past 30 years, those "intergovernmental" grants--financial…

  2. 5 CFR 1304.4607 - Advice to former Government employees.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Advice to former Government employees. 1304.4607 Section 1304.4607 Administrative Personnel OFFICE OF MANAGEMENT AND BUDGET ADMINISTRATIVE PROCEDURES POST EMPLOYMENT CONFLICT OF INTEREST § 1304.4607 Advice to former Government employees. The Office...

  3. Army Programs: Army Finance and Accounting Quality Assurance Program

    National Research Council Canada - National Science Library

    1988-01-01

    This regulation discusses the primary responsibilities of commanders and staff officers at installation and higher levels for execution of the Army Finance and Accounting Quality Assurance (QA) Program...

  4. ANALYSIS OF THE RELATIONSHIP OF THE TRAINING PROGRAM (DIKLATPIM TO INCREASE THE QUALITY OF LEADERSHIP (LEADERSHIP OF CIVIL SERVANTS IN THE OFFICE OF THE LOCAL GOVERNMENT DISTRICT OF AGAM

    Directory of Open Access Journals (Sweden)

    Dina Amaluis

    2015-07-01

    Full Text Available The principal functions of human resources management, there is a function evaluation. Program training as one strategy for human resource development that requires function evaluation to determine the effectiveness of a training Program. On the Organization of the public sector, the implementation of a training Program is set based on the Government Regulation No. 101 in 2000. Training programs for civil servants aims to improve the ability of lead as well as performance improvements. In this study, the intended training program is a level III leadership Training. This research aims to quantify relationships training programme to improve the quality of leadership. Respondents consisted of 96 people level III Leadership Training Program evaluation method using the method of Kirkpatrick & Kirkpatrick. Analysis of the correlation used is simple by looking at the significance of the values between variables. Based on the research results obtained that the only training Program correlates on taraf was strong but not significantly to improve the quality of leadership. From this research can be disimpulan that the organizers of the training program is considered necessary to conduct a training needs Analysis in depth, so knowable Competency Gapsetiap potential participants and prepare a suitable training method to improve the Gap.

  5. Accrual based accounting implementation: An approach for modelling major decisions

    OpenAIRE

    Ratno Agriyanto; Abdul Rohman; Dwi Ratmono; Imam Ghozali

    2016-01-01

    Over the last three decades the main issues of implementation of accrual based accounting government institutions in Indonesia. Implementation of accrual based accounting in government institutions amid debate about the usefulness of accounting information for decision-making. Empirical study shows that the accrual based of accounting information on a government institution is not used for decision making. The research objective was to determine the impact of the implementation of the accrual...

  6. Sustentabilidade ambiental e responsabilidade social voluntária: estudo em um escritório de contabilidade = Environmental sustainability and voluntary social responsibility: a study in an accounting office

    Directory of Open Access Journals (Sweden)

    Claudio Luiz de Freitas

    2011-09-01

    Full Text Available Este estudo, realizado numa empresa de serviços contábeis, objetiva verificar a sustentabilidade ambiental e responsabilidade social voluntária, utilizando de forma parcial o Sistema ContábilGerencial Ambiental – SICOGEA- Geração 2, como ferramenta de avaliação, especificamente a primeira fase da terceira etapa deste sistema. Quanto à abordagem do problema, esta pesquisa é considerada qualitativa. Quanto aos objetivos, à pesquisa passa a ser exploratória. A trajetória metodológica segue três fases: a primeira “Fundamentação teórica” onde são estudados os assuntos pertinentes ao tema. A segunda fase trata da “Análise dos Resultados” onde primeiramente faz-se um breve histórico da empresa pesquisada e após estuda-se análise da sustentabilidade ambiental. Na terceira e última fase apresenta-se a análise da responsabilidade social voluntária e certificação ambiental, como também se propõe melhorias a estrutura existente através do Plano Resumido de Gestão Ambiental- 5W2H. O resultado alcançado pela empresa estudada foi classificado como „Bom‟, tendo alguns pontos de melhoria, relacionados ao critério “Fornecedores”. Verificou-se também a conquista do Selo Piava de Neutralização de Carbono This study head in a financial services company, aims to verify the environmental sustainability and voluntary social responsibility partially using the Accounting System-Environmental Management -SICOGEA Generation-2, as an evaluation tool, specifically the first phase of the third stage of this mentioned system . As an approach to the problem, this research is considered qualitative. As to the objectives the research is being exploratory. The course methodology follows three phases: the first "Theoretical basis" where the relevant subjects to the topic are studied. The second phase deals with the "Analysis Results" where first a brief historical research of the studied company is made and then there is a

  7. Good City Governance in India

    Directory of Open Access Journals (Sweden)

    Raj Kumar Siwach

    2014-06-01

    Full Text Available Good governance is identified as imperative for enhancing the performance of Municipal councils in India. This is against the backdrop of mounting service delivery challenges confronting these Municipalities especially in the Haryana province. Using a case-study design, the study assesses performance in the context of basic elements of participative governance, transparency and accountability. The article contributes to growing literature on public sector issues in the discipline.

  8. Sistema Público de Escrituração Digital - Sped: um estudo nos escritórios de contabilidade no munícipio de Pinhalzinho/SC = Public Digital Bookkeeping System – Sped: a study developed in the accountancy offices in Pzo/SC

    Directory of Open Access Journals (Sweden)

    Marciane Maria Mahle

    2009-07-01

    Full Text Available O artigo objetiva verificar o nível de percepção para a implantação do Sistema Público de Escrituração Digital nos escritórios de contabilidade de Pinhalzinho/SC. A contabilidade está passando por diversas modificações, uma destas é o SPED, um programa desenvolvido para que ela seja mais eficiente e controlada pelos entes interessados. A metodologia empregada na pesquisa é descritiva aplicada, do tipo levantamento, com abordagem quantitativa. De um universo de 16 escritórios de contabilidade em Pinhalzinho/SC, pesquisou-se uma amostra de 12estabelecimentos, registrados na Associação Comercial e Prefeitura do Município e que estão em funcionamento. O instrumento utilizado para a coleta de dados foi um questionário estruturado com perguntas abertas e fechadas, o qual foi aplicado pelos pesquisadores em agosto de 2009.Os resultados demonstram que os escritórios são pequenos, com poucos clientes obrigados ao sistema. Verifica-se a percepção, na opinião dos contabilistas, quanto ao programa. Conclui-se que os contadores estão cientes da gradual implantação do SPED e estão buscando orientação.The reason of this article existence is to verify the level of perception to the implantation of thePublic Digital Bookkeeping System in the accountancy offices in Pzo/SC. Accountancy is goingthrough several changes and one of them is SPED; a program developed to make it become more efficient and controlled by the interested ones. The methodology used in this research isdescriptive applied with a quantitative approach. Among a group of 16 offices in Pzo, only 12had samples analyzed, registered at Association Commercial and City Hall and are workingwith it. The tool used to collect data was a structured questionnaire with open and closedquestions, which was done by the researchers in August 2009. The results show that the officesare small and with only a few clients using the system. The perception in relation to the programis also

  9. Strategic plans for designing information systems under local government

    OpenAIRE

    Raman Nair, R.

    1998-01-01

    In decentralized administration local bodies are concerned with various administrative, educational and development issues. So in local government the planning for use of technology have started to recognize the value of information. This study attempts to evolve technical guidelines for building up an information system under local government that has to provide networking services by connecting various offices and institutions like Block Panchayat Office, Village Panchayat Office, District...

  10. Weatherization and Intergovernmental Programs Office Fact Sheet

    Energy Technology Data Exchange (ETDEWEB)

    None

    2018-02-01

    One of the Department of Energy’s (DOE) primary forums for helping state and local governments implement costeffective and productive energy systems for American homes, communities, businesses, and industries is the Weatherization and Intergovernmental Programs Office (WIP). WIP is part of DOE’s Office of Energy Efficiency and Renewable Energy’s “all of the above” national energy strategy to create greater energy affordability, security and resiliency.

  11. 75 FR 1001 - U.S. Chief Financial Officer Council; Grants Policy Committee (GPC)

    Science.gov (United States)

    2010-01-07

    ... NATIONAL SCIENCE FOUNDATION U.S. Chief Financial Officer Council; Grants Policy Committee (GPC... committee of the U.S. Chief Financial Officers (CFO) Council. The Office of Management and Budget (OMB... Government. The GPC is charged with improving the management of federal financial assistance government-wide...

  12. 48 CFR 9904.409 - Cost accounting standard-depreciation of tangible capital assets.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409 Cost accounting standard...

  13. Towards a Typology of Adaptive Governance in the Digital Government Context

    DEFF Research Database (Denmark)

    Wang, Cancan; Medaglia, Rony; Zheng, Lei

    2018-01-01

    and of accountability between government and non-government actors is critical to developing different types of adaptive governance. Findings show that the distribution of decision-making power and of accountability can be decoupled, resulting in three types of adaptive governance – namely polycentric, agile......, and organic governance. We contribute to research by detailing and empirically testing the notion of adaptive governance in a digital government context, and to practice by highlighting the role of the distribution of decision-making power and of accountability in devising adaptive governance strategies....... there is an increasing need to establish forms of collaboration that can respond to swift changes in the environment related to technology and citizen demands. Drawing on the analysis of four cases of IT-related project collaboration, we put forward that the degree of sharing of decision-making power...

  14. Project of law, adopted by the Senate, giving permission to the approval of the agreement between the French government and the international organization for thermonuclear fusion energy ITER, relative to the head office of ITER organization and to the privileges and immunities of ITER organization in the French territory

    International Nuclear Information System (INIS)

    2008-01-01

    The will of building up an international thermonuclear experimental reactor (ITER) gathers since several years the European community of atomic energy (Euratom), Japan, the USA, and Russia, next followed by China, South Korea and, since 2005, by India. The agreement signed in Paris between these seven parties on November 21, 2006 entrusted the international organization ITER with the realization of this project. The implications of the ITER project are enormous both in their scientific and in their economical aspects. France has a particular position in this project since the head office of ITER organisation is sited at Saint-Paul-lez-Durance and the tokamak will be built at Cadarache. Therefore, an agreement has been signed between ITER organization and the French government. The approval of this agreement is the object of this project of law made of a single article. The agreement between the French government and the international organization ITER is attached to the document. It defines the juridical status, the privileges and immunities of the organization itself and of its personnel inside the French territory. An appendix to the agreement precises the cooperation modalities between the French authorities and ITER organization. (J.S.)

  15. Governing Engineering

    DEFF Research Database (Denmark)

    Buch, Anders

    2012-01-01

    Most people agree that our world face daunting problems and, correctly or not, technological solutions are seen as an integral part of an overall solution. But what exactly are the problems and how does the engineering ‘mind set’ frame these problems? This chapter sets out to unravel dominant...... perspectives in challenge per-ception in engineering in the US and Denmark. Challenge perception and response strategies are closely linked through discursive practices. Challenge perceptions within the engineering community and the surrounding society are thus critical for the shaping of engineering education...... and the engineering profession. Through an analysis of influential reports and position papers on engineering and engineering education the chapter sets out to identify how engineering is problematized and eventually governed. Drawing on insights from governmentality studies the chapter strives to elicit the bodies...

  16. Governing Engineering

    DEFF Research Database (Denmark)

    Buch, Anders

    2011-01-01

    Abstract: Most people agree that our world faces daunting problems and, correctly or not, technological solutions are seen as an integral part of an overall solution. But what exactly are the problems and how does the engineering ‘mind set’ frame these problems? This chapter sets out to unravel...... dominant perspectives in challenge perception in engineering in the US and Denmark. Challenge perception and response strategies are closely linked through discursive practices. Challenge perceptions within the engineering community and the surrounding society are thus critical for the shaping...... of engineering education and the engineering profession. Through an analysis of influential reports and position papers on engineering and engineering education the chapter sets out to identify how engineering is problematized and eventually governed. Drawing on insights from governmentality studies the chapter...

  17. MATERIAL CONTROL ACCOUNTING INMM

    Energy Technology Data Exchange (ETDEWEB)

    Hasty, T.

    2009-06-14

    Since 1996, the Mining and Chemical Combine (MCC - formerly known as K-26), and the United States Department of Energy (DOE) have been cooperating under the cooperative Nuclear Material Protection, Control and Accounting (MPC&A) Program between the Russian Federation and the U.S. Governments. Since MCC continues to operate a reactor for steam and electricity production for the site and city of Zheleznogorsk which results in production of the weapons grade plutonium, one of the goals of the MPC&A program is to support implementation of an expanded comprehensive nuclear material control and accounting (MC&A) program. To date MCC has completed upgrades identified in the initial gap analysis and documented in the site MC&A Plan and is implementing additional upgrades identified during an update to the gap analysis. The scope of these upgrades includes implementation of MCC organization structure relating to MC&A, establishing material balance area structure for special nuclear materials (SNM) storage and bulk processing areas, and material control functions including SNM portal monitors at target locations. Material accounting function upgrades include enhancements in the conduct of physical inventories, limit of error inventory difference procedure enhancements, implementation of basic computerized accounting system for four SNM storage areas, implementation of measurement equipment for improved accountability reporting, and both new and revised site-level MC&A procedures. This paper will discuss the implementation of MC&A upgrades at MCC based on the requirements established in the comprehensive MC&A plan developed by the Mining and Chemical Combine as part of the MPC&A Program.

  18. 48 CFR 9904.403 - Allocation of home office expenses to segments.

    Science.gov (United States)

    2010-10-01

    ... expenses to segments. 9904.403 Section 9904.403 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.403 Allocation of home office expenses to...

  19. Internal Accountability and District Achievement: How Superintendents Affect Student Learning

    Science.gov (United States)

    Hough, Kimberly L.

    2014-01-01

    This quantitative survey study was designed to determine whether superintendent accountability behaviors or agreement about accountability behaviors between superintendents and their subordinate central office administrators predicted district student achievement. Hierarchical multiple regression and analyses of covariance were employed,…

  20. 31 CFR 595.301 - Blocked account; blocked property.

    Science.gov (United States)

    2010-07-01

    ... (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY TERRORISM SANCTIONS REGULATIONS General Definitions § 595.301 Blocked account; blocked property. The terms blocked account and blocked...

  1. 31 CFR 594.301 - Blocked account; blocked property.

    Science.gov (United States)

    2010-07-01

    ... (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY GLOBAL TERRORISM SANCTIONS REGULATIONS General Definitions § 594.301 Blocked account; blocked property. The terms blocked account and...

  2. Global health governance as shared health governance.

    Science.gov (United States)

    Ruger, Jennifer Prah

    2012-07-01

    With the exception of key 'proven successes' in global health, the current regime of global health governance can be understood as transnational and national actors pursuing their own interests under a rational actor model of international cooperation, which fails to provide sufficient justification for an obligation to assist in meeting the health needs of others. An ethical commitment to providing all with the ability to be healthy is required. This article develops select components of an alternative model of shared health governance (SHG), which aims to provide a 'road map,' 'focal points' and 'the glue' among various global health actors to better effectuate cooperation on universal ethical principles for an alternative global health equilibrium. Key features of SHG include public moral norms as shared authoritative standards; ethical commitments, shared goals and role allocation; shared sovereignty and constitutional commitments; legitimacy and accountability; country-level attention to international health relations. A framework of social agreement based on 'overlapping consensus' is contrasted against one based on self-interested political bargaining. A global health constitution delineating duties and obligations of global health actors and a global institute of health and medicine for holding actors responsible are proposed. Indicators for empirical assessment of select SHG principles are described. Global health actors, including states, must work together to correct and avert global health injustices through a framework of SHG based on shared ethical commitments.

  3. Practice Governance 101, v. 2013.

    Science.gov (United States)

    Hayes, David F

    2013-03-01

    Consensus governance is a principal weakness leading to group malfunction and failure. Inadequate group governance produces inadequate decisions, leading to inconsistent patient care, inadequate responses to marketplace challenges, and disregard for customers and strategic partners. The effectiveness of consensus management is limited by the pervasive incomplete knowledge and personal biases of partners. Additional structural weaknesses of group behavior include information cascade, the wisdom of the crowd, groupthink, pluralistic ignorance, analysis paralysis, peer pressure, and the herding instinct. Usual corporate governance is, by necessity, the governance model of choice. Full accountability of the decider(s) is the defining requirement of all successful governance models. Copyright © 2013 American College of Radiology. Published by Elsevier Inc. All rights reserved.

  4. Fermilab Education Office - FAQ

    Science.gov (United States)

    Search The Education Office FAQ - Frequently Asked Questions Click on the question to see the answer and the difference between the Education Office and the Lederman Science Center? The Education Office is store selling logo items and science toys. The Education Office staff works on both the 15th floor of

  5. Indonesian Local Government’s Accountability and Performance: The Isomorphism Institutional Perspective

    Directory of Open Access Journals (Sweden)

    Muhammad Ahyaruddin

    2017-12-01

    Full Text Available This research aims to explore the accountability and performance of government agency in perspective of institutional theory. It analytically answer two research questions: Do institutional isomorphism exist in the implementation of performance measurement system and accountability in public sector organizations? (RQ1 and Do government agencies actually use performance measurement information to aid decision-making and help plan for future performance improvement? (RQ2. This study is a qualitative research to answer two research question proposed with use semi-stuctured and open interview from SKPD officers in the local government of Yogyakarta Province. The results of interview were analyzed use thematic content analysis. Our finding show that three form of institutional isomorphism (coersive, mimetic and normative were existed in the implementation of performance measurement system and accountability in public sector organizations. This result also show an interesting finding in government agency that performance information who reported in LAKIP was only a formality. The information content in LAKIP is not used as feedback to aid decision-making and plan for future performance improvement.

  6. Office 365 For Dummies

    CERN Document Server

    Withee, Ken

    2012-01-01

    The information you need to create a virtual office that can be accessed anywhere Microsoft Office 365 is a revolutionary technology that allows individuals and companies of all sizes to create and maintain a virtual office in the cloud. Featuring familiar Office Professional applications, web apps, Exchange Online, and Lync Online, Office 365 offers business professionals added flexibility and an easy way to work on the go. This friendly guide explains the cloud, how Office 365 takes advantage of it, how to use the various components, and the many possibilities offered by Office 365. It provi

  7. Mediatization and Government Communication

    DEFF Research Database (Denmark)

    Laursen, Bo; Valentini, Chiara

    2015-01-01

    do not tend to get a media coverage that matches the EU’s considerable influence on European citizens’ daily lives. This study, which is based on in-depth interviews with European Parliament press officers, concludes that these professionals are indeed attuned to a “media logic......Social actors see exposure in the news media as attractive for publicity purposes and are under pressure to adapt their press work to a “media logic” to be attractive sources for journalists and editors. This article investigates the European Parliament’s press officers’ professional practices...... in the light of mediatization and government communication theories. Without one pan-European public sphere, the European Parliament, like the other European Union (EU) institutions, competes with national actors for the news media’s attention in the EU’s twenty-eight national public spheres, where EU affairs...

  8. A importância da contabilidade de competência para a informação de custos governamental The importance of accrual-basis accounting for government cost information

    Directory of Open Access Journals (Sweden)

    José Alexandre M Pigatto

    2010-08-01

    Full Text Available A gestão financeira governamental, calcada em indicadores fiscais de curto prazo, tem sido questionada quanto à capacidade de atender aos anseios informacionais de diferentes stakeholders. A cidadania se realiza através da garantia dos direitos individuais, especialmente o direito à informação. Os fluxos financeiros isoladamente não representam o consumo de recursos, nem seu comprometimento no longo prazo, evidenciando ao cidadão o impacto imediato do uso de recursos públicos e pouco dizendo sobre o aumento de encargos no futuro. Um regime mais abrangente pode evidenciar uma cifra de longo prazo intergerações, contribuindo para a tomada de decisão política fiscal e operacional. Essa possibilidade suscita ajustes metodológicos na informação contábil governamental. Este artigo discute os mecanismos de pressão por melhores informações e suas diferentes expressões, apresentando um caso fictício para exemplificar parte dos argumentos teóricosGovernmental finance management driven by short-term fiscal ratios has been challenged as to its capacity to meet information needs from different stakeholders. Citizenship is accomplished by ensuring individual rights. Financial flows alone do not fully represent neither consumption, nor commitment of citizens' resources in the long run. They can only show the immediate impact upon public resources use and say little about burden increasing in the future. A broader basis of accounting could disclose long-run intergenerational figures and better supports fiscal and operational policies decision making. This article discusses pressure mechanisms for better information and their manifestations. A case was prepared to illustrate some of the main arguments

  9. Integral Action: Management Tool for Municipal Governments Centralized by the National Policy of Territorial Consolidation and Reconstruction

    Directory of Open Access Journals (Sweden)

    Orlando Antonio Mejía Quintero

    2015-01-01

    Full Text Available Integral action has been a key tool for social development, regarding the achievements of the national government to recover legitimacy and governability. Since its beginning in 2002 and up to date, the consolidation process—represented in the National Policy of Territorial Consolidation and Reconstruction (NPTCR— has presented changes in its strategy, in line with current circumstances. This article is theoretically based on the concepts of legitimacy and governability and on the doctrine of integral action of the Armed Forces, complemented with the experience of officers who worked on this strategy or currently run it. Thus, this study offers recommendations to the national government for decision making in modifying the development of NPTCR, taking into account the current historical moment.

  10. Concepts Needed by Managerial Personnel in Automated Offices as Perceived by Office Systems Consultants and Collegiate Business Faculty.

    Science.gov (United States)

    Graves, Charlotte K.

    1985-01-01

    Office systems consultants, office administration faculty, and other collegiate business faculty (management, marketing, accounting, and finance) were asked to rate the importance of 42 concepts needed by managerial personnel in automated offices. Also, business faculty were asked to indicate which concepts were currently being taught in courses…

  11. Vom "Deficit Accounting" zum "Generational Accounting ": Eine Anwendung für die Schweiz

    OpenAIRE

    Stefan Felder

    1997-01-01

    The stance of fiscal policy is commonly assessed by the size of the annual budget deficit and public debt. Both indices fail, however, to correctly reflect the long run financial burden of government programs such as social security. An alternative to "deficit accounting" is "generational accounting" which in particular reveals the intergenerational distribution effect of government legislation. The present paper applies generational accounting on the pay-as-you-go financed part of old age pe...

  12. Contracting Data Analysis: Assessment of Government-Wide Trends

    Science.gov (United States)

    2017-03-01

    CONTRACTING DATA ANALYSIS Assessment of Government -wide Trends Report to Congressional Addressees March 2017...Office Highlights of GAO-17-244SP, a report to congressional addressees March 2017 CONTRACTING DATA ANALYSIS Assessment of Government -wide...Trends What GAO Found GAO’s analysis of government -wide contracting data found that while defense obligations to buy products and services

  13. 31 CFR 30.0 - Executive compensation and corporate governance.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Executive compensation and corporate governance. 30.0 Section 30.0 Money and Finance: Treasury Office of the Secretary of the Treasury TARP STANDARDS FOR COMPENSATION AND CORPORATE GOVERNANCE § 30.0 Executive compensation and corporate governance...

  14. 75 FR 20397 - Work Reserved for Performance by Federal Government Employees; Correction

    Science.gov (United States)

    2010-04-19

    ... OFFICE OF MANAGEMENT AND BUDGET Work Reserved for Performance by Federal Government Employees; Correction AGENCY: Office of Federal Procurement Policy, Office of Management and Budget. ACTION: Notice... comments on the Proposed Policy Letter ``Work Reserved for Performance by Federal Government Employees...

  15. 76 FR 9229 - Administration of Copyright Office Deposit Accounts

    Science.gov (United States)

    2011-02-17

    ... three of which opposed it. Most notably, the Motion Picture Association of America (MPAA) challenged the....'' The words ``a considerable amount of business'' will be replaced by ``12 or more transactions a year... goal is to better serve rights-holders who engage in regular, multiple registrations and other...

  16. Performance Evaluation Methods for Army Finance and Accounting Offices.

    Science.gov (United States)

    1981-12-01

    FINOPS and FINES. FINOPS provides data through command channels to USAFAC, which is the basis for manangement to ascertain the overall perfor- mance of...IV-I. 69 LU . LU z z * 4 . I L 0; 9 7 - It should be emphasized that these tests do not constitute a classical statistical, controlled experiment to

  17. 34 CFR 303.346 - Responsibility and accountability.

    Science.gov (United States)

    2010-07-01

    ... 34 Education 2 2010-07-01 2010-07-01 false Responsibility and accountability. 303.346 Section 303.346 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF SPECIAL... Services Individualized Family Service Plans (ifsps) § 303.346 Responsibility and accountability. Each...

  18. Do Kids Need Government Censors?

    Science.gov (United States)

    Rabkin, Rhoda

    2002-01-01

    Fashioning public policies restricting children's access to entertainment glamorizing violence, sex, drugs, and vulgarity is a complex task. The recently introduced Media Marketing Accountability Act would empower the federal government to regulate advertising of entertainment products to youth. Suggests that this power is undesirable compared to…

  19. Climatic change and world governance

    International Nuclear Information System (INIS)

    Mousel, M.

    1999-01-01

    This paper deals with the problems of international agreements about the greenhouse effect gases control. Even if the prejudice covers the whole world, the implementing of pollution regulations generate conflicts of interest. Solidarity, equity and not historical responsibilities have to govern the discussions. This involves to take into account the place of the developing countries. (A.L.B.)

  20. Corruption and the Challenges of Good Governance in the Nigerian Public Sector

    Directory of Open Access Journals (Sweden)

    Jacob Olufemi Fatile

    2012-12-01

    Full Text Available The role of the public service in achieving good governance cannot be underestimated. This can be gleaned from the central role it plays in the formulation and implementation of policies designed for the development of the society. In Nigeria, the role of public service has come under severe criticisms within the context of the gap that exists between its anticipated role and its actual output in guiding the society along the course leading to the desired goal as a result of corruption. This article observes that the fact that Nigeria is still grappling with the problems of bad governance goes to show the level of non-accountability and ever present manifestation of crude corruption that is open, naked, undisguised and yet legally untameable because of the system. The article also reveals that many of the anti-corruption efforts are part of the liberal reforms that are based on the assumption that corruption is an individual act or personal misuse of public office for private gain. It points out that as laudable as the intentions of government in putting in place institutions and laws meant to curb corruption, the enforcement of these laws has left much to be desired. In fact, the various reform efforts of the Nigerian government are of limited value because they fail to take into account much of the dynamics that support corruption in the country. Thus, people now regard the law as paper tigers, meant only to the enforced when breached by low-level public officers. While successive administrations have taken partially successful steps to control corruption, these efforts have not fundamentally undermined the supporting environmentfor corruption in the country. The article therefore recommends the need for greater transparency in the management of public funds by the public office holders as well as the need for political will and commitment from governments at Federal, State and Local, including bureaucracies at various levels of governance in

  1. Pension Fund Governing Board

    CERN Multimedia

    HR Department

    2008-01-01

    Note The CERN pension scheme is based on the principle of defined benefits, so beneficiaries continue to receive the benefits to which they are entitled in accordance with the Rules of the Pension Fund. This means that pension entitlements under the Rules are not directly affected by the financial crisis and the current economic situation. However, the adjustment of pensions to the cost of living is not automatic and, under the method applied since 2006, must take into account the Fund’s financial position. Meeting of the Pension Fund Governing Board The Pension Fund Governing Board held its eighth meeting at ESO in Garching (near Munich), Germany on 24 October 2008. Before starting its work, the Governing Board had the privilege of hearing an opening address by Professor Tim de Zeeuw, the Director General of ESO. Professor de Zeeuw described the mission of ESO and the ambitious projects of his organisation, which performs astronomy observations using telescopes located in Chile. The Director-General receiv...

  2. 76 FR 30227 - On behalf of the Accessibility Committee of the Federal Chief Information Officers Council...

    Science.gov (United States)

    2011-05-24

    ... SOCIAL SECURITY ADMINISTRATION [Docket No. SSA-2011-0041] On behalf of the Accessibility Committee of the Federal Chief Information Officers Council; Listening Session Regarding Improving the Accessibility of Government Information AGENCY: Federal Chief Information Officers Council, Social Security...

  3. Accountability Challenges in the Transnational Regime Complex for Climate Change

    NARCIS (Netherlands)

    Widerberg, O.E.; Pattberg, P.H.

    2017-01-01

    This article discusses challenges to accountability in the context of transnational climate governance. It argues that the emergence of a distinct transnational regime complex and the increasingly integrated structure of international and transnational climate governance create new challenges for

  4. Questioning Stakeholder Legitimacy: A Philanthropic Accountability Model.

    Science.gov (United States)

    Kraeger, Patsy; Robichau, Robbie

    2017-01-01

    Philanthropic organizations contribute to important work that solves complex problems to strengthen communities. Many of these organizations are moving toward engaging in public policy work, in addition to funding programs. This paper raises questions of legitimacy for foundations, as well as issues of transparency and accountability in a pluralistic democracy. Measures of civic health also inform how philanthropic organizations can be accountable to stakeholders. We propose a holistic model for philanthropic accountability that combines elements of transparency and performance accountability, as well as practices associated with the American pluralistic model for democratic accountability. We argue that philanthropic institutions should seek stakeholder and public input when shaping any public policy agenda. This paper suggests a new paradigm, called philanthropic accountability that can be used for legitimacy and democratic governance of private foundations engaged in policy work. The Philanthropic Accountability Model can be empirically tested and used as a governance tool.

  5. Engineering governance: introducing a governance meta framework.

    OpenAIRE

    Brand, N.; Beens, B.; Vuuregge, E.; Batenburg, R.

    2011-01-01

    There is a need for a framework that depicts strategic choices within an organisation with regard to potential governance structures. The governance meta framework provides the necessary structure in the current developments of governance. Performance as well as conformance are embedded in this framework and provide the balance for all governance domains. (aut.ref.)

  6. 75 FR 25981 - Cost Accounting Standards: Harmonization of Cost Accounting Standards 412 and 413 With the...

    Science.gov (United States)

    2010-05-10

    ... case the pension plan and trust) will continue in business, and follows accrual accounting principles... for the forward-pricing of Government contracts over the near future. Financial statement accounting... financial accounting theory and reporting as well as Congressional changes to ERISA. After considering the...

  7. ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

    Directory of Open Access Journals (Sweden)

    Koblyanska Olena

    2018-03-01

    Full Text Available Introduction. The article is devoted to theoretical, methodical and practical issues of accounting and auditing of operations on the current account. The purpose of the study is to deepen and consolidate the theoretical and practical knowledge of the issues of accounting and auditing of operations on the current account, identify practical problems with the implementation of the methodology and organization of accounting and auditing of operations on the current account and develop recommendations for the elimination of deficiencies and improve the accounting and auditing. Results. The issue of the relevance of proper accounting and audit of transactions on the current account in the bank is considered. The research of typical operations on the current account was carried out with using of the method of their reflection in the account on practical examples. Features of the audit of transactions on the current account are examined, the procedure for its implementation is presented, and types of abuses and violations that occur while performing operations on the current account are identified. The legal regulation of accounting, analysis and control of operations with cash on current accounts is considered. The problem issues related to the organization and conducting of the audit of funds in the accounts of the bank are analyzed, as well as the directions of their solution are determined. The proposals for determining the sequence of actions of the auditor during the check of cash flow on accounts in the bank are provided. Conclusions. The questions about theoretical, methodological and practical issues of accounting and auditing of operations on the current account in the bank. A study of typical operations with cash on the current account was carried out with the use of the method of their reflection in the accounts and the features of the auditing of cash on the account.

  8. U.S. Nuclear Regulatory Commission accountability report, fiscal year 1995. Volume 1

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-05-01

    The US Nuclear Regulatory Commission (NRC) is one of six Federal agencies participating in a pilot project to streamline financial management reporting. The goal of this pilot is to consolidate performance-related reporting into a single accountability report. The project, which is being carried out under the guidance of the Chief Financial Officers Council, was undertaken in accordance with the Government Management Reform Act (GMRA) of 1994. The GMRA permits the streamlining of financial management reports in consultation with the appropriate Congressional Committees through a liaison in the US Office of Management and Budget (OMB). The results of the pilot project will determine the method to be used for reporting financial management information for fiscal year (FY) 1996. This report consolidates the information previously reported in the following documents: (1) the NRC`s annual financial statement required by the Chief Financial Officers Act of 1990; (2) the Chairman`s annual report to the President and the Congress, required by the Federal Managers` Financial Integrity Act of 1982; (3) the Chairman`s semiannual report to the Congress on management decisions and final actions on Office of Inspector General audit recommendations, required by the Inspector General Act of 1978, as amended. This report also includes performance measures, as required by the Chief Financial Officers Act of 1990.

  9. U.S. Nuclear Regulatory Commission accountability report, fiscal year 1995. Volume 1

    International Nuclear Information System (INIS)

    1996-01-01

    The US Nuclear Regulatory Commission (NRC) is one of six Federal agencies participating in a pilot project to streamline financial management reporting. The goal of this pilot is to consolidate performance-related reporting into a single accountability report. The project, which is being carried out under the guidance of the Chief Financial Officers Council, was undertaken in accordance with the Government Management Reform Act (GMRA) of 1994. The GMRA permits the streamlining of financial management reports in consultation with the appropriate Congressional Committees through a liaison in the US Office of Management and Budget (OMB). The results of the pilot project will determine the method to be used for reporting financial management information for fiscal year (FY) 1996. This report consolidates the information previously reported in the following documents: (1) the NRC's annual financial statement required by the Chief Financial Officers Act of 1990; (2) the Chairman's annual report to the President and the Congress, required by the Federal Managers' Financial Integrity Act of 1982; (3) the Chairman's semiannual report to the Congress on management decisions and final actions on Office of Inspector General audit recommendations, required by the Inspector General Act of 1978, as amended. This report also includes performance measures, as required by the Chief Financial Officers Act of 1990

  10. 75 FR 70122 - Office of Tribal Justice

    Science.gov (United States)

    2010-11-17

    ...-government basis. This rule, which sets forth the Office's organization, mission and functions, amends the... structure. DATES: Effective Date: November 17, 2010. FOR FURTHER INFORMATION CONTACT: Tracy Toulou, Director... statutory directive. Administrative Procedure Act 5 U.S.C. 553 This rule is a rule of agency organization...

  11. Corruption, accountability, and decentralization: theory and evidence from Mexico

    OpenAIRE

    Goodspeed, Timothy J.

    2011-01-01

    One of the fundamental tenets of fiscal federalism is that, absent various sorts of externalities, decentralized governments that rely on own-source revenues should be more fiscally efficient than decentralized governments that rely on grant financing. The argument relies in part on the idea that sub-national governments, being closer to the people, are more accountable to its citizens. Accountability to citizens is also important in understanding the presence of corruption in government. Thi...

  12. Electronic Government in the City of Fez, Morocco : Scaling up to the ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    Electronic Government in the City of Fez, Morocco : Scaling up to the National Level. In the pilot phase of the project (101980), electronic service delivery was introduced and successfully deployed in the Fez-Agdal local government office. This phase will scale up the project to include the remaining local government offices ...

  13. Accountability in Times of Austerity

    DEFF Research Database (Denmark)

    Hansen, Hanne Foss; Kristiansen, Mads Bøge

    Like other countries Denmark has been hit by the global financial, economic and fiscal crisis. The pressure on the public finances has increased and public sector reforms such as new and/or changed accountability systems for budgetng, spending controls and financial management hav been launched...... in the form of a Budget Law and new requirements for financial management. This makes it interesting to assess how these initiatives introduced in times of austerity affect accountability in central government, and to discuss the potential effects of them. Based on a democratic, a constitutional...... and a learning perspective on public accountability, we assess the two initiatives through documentary material and interviews with civil servants who have designed or implemented the initiatives. The paper shows that the two initiatives strenthen and increase accountability from a democratic...

  14. Democracy Aid and Electoral Accountability

    DEFF Research Database (Denmark)

    Heinrich, Tobias; Loftis, Matthew

    2017-01-01

    for this by analyzing incumbent turnover in elections following poor economic performance – the economic vote – as a measure of voting to achieve performance accountability. In our analysis of over 1,100 elections in 114 developing countries between 1975 and 2010, we find distinct evidence that increasing receipt......Although foreign policies often fail to successfully promote democracy, over a decade of empirical research indicates that foreign aid specifically for democracy promotion is remarkably successful at improving the survival and institutional strength of fragile democracies. However, these measures...... cannot tell us how well democracy aid supports the central promise of democracy: accountable government. Since institutions can be subverted in various ways that undermine accountability, it is vital to know whether democracy aid supports accountability to assess its overall success. We provide evidence...

  15. NOAA Workforce Management Office

    Science.gov (United States)

    Management Fellows (PMFs) Program Coordination Office - Leadership Development Program (PCO-LDP) Employee (NRAP) Presidential Management Fellows (PMFs) Program Coordination Office - Leadership Development ) NOAA Leadership Seminar (NLS) NOAA Rotational Assignment Program (NRAP) Presidential Management Fellows

  16. HUD's Local Office Directory

    Data.gov (United States)

    Department of Housing and Urban Development — HUD is organized in 10 Regions. Each Region is managed by a Regional Administrator, who also oversees the Regional Office. Each Field Office within a Region is...

  17. ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Valentin Gabriel CRISTEA

    2017-05-01

    Full Text Available There is a huge interest in accounting harmonization and historical costs accounting, in what they offer us. In this article, different valuation models are discussed. Although one notices the movement from historical cost accounting to fair value accounting, each one has its advantages.

  18. Superconducting Technology Assessment (NSA, Office of Corporate Assessments)

    Data.gov (United States)

    Networking and Information Technology Research and Development, Executive Office of the President — The government, and particularly NSA, has a continuing need for ever-increasing computational power. The Agency is concerned about projected limitations of...

  19. Constructing a European Governance Space

    DEFF Research Database (Denmark)

    Pontoppidan, Caroline Aggestam; Alijarde, Isabel Brusca; Chow, Danny

    Financial crisis has emphasized the need for harmonized public sector accounts in Europe. After a public consultation on the suitability of the IPSAS for EU Member States, the European Commission considers that the proper way is the development of European Union Standards adapted to IPSAS (renaming....... On the basis of that discussion, Eurostat launched another public consultation named; ‘Towards implementing European Public Sector Accounting Standards for EU member states-Public consultation on future EPSAS governance principles and structures’. This paper seeks to provide an in-depth understanding...... of the negotiations and interactions that took place prior to, during and after the issuance of the public consultation on the ‘Suitability of IPSAS’. The focus of this paper is therefore on a systematic analysis of the construction of regional-transnational governance of public sector accounting, using the EPSAS...

  20. Fermilab Education Office - Contacts

    Science.gov (United States)

    Search The Office of Education and Public Outreach: Contacts All telephone numbers require area code Presentations for Presenters 840-3094 Office of Education and Public Outreach Spencer Pasero spasero@fnal.gov Education Office 840-3076 Fermilab Friends for Science Education General Questions Susan Dahl sdahl@fnal.gov

  1. Fermilab Education Office - Physicists

    Science.gov (United States)

    on Education Server, but to take full advantage of all of this site's features, you should turn Custom Search Connect with the Fermilab Education Office! Facebook Fermilab Education Office Join these groups: Science Adventures Group Teacher Resource Center Group Twitter Fermilab Education Office For more

  2. Office Computers: Ergonomic Considerations.

    Science.gov (United States)

    Ganus, Susannah

    1984-01-01

    Each new report of the office automation market indicates technology is overrunning the office. The impacts of this technology are described and some ways to manage and physically "soften" the change to a computer-based office environment are suggested. (Author/MLW)

  3. 77 FR 42339 - Improving Contracting Officers' Access to Relevant Integrity Information

    Science.gov (United States)

    2012-07-18

    ... contracting officers' access to relevant information about contractor business ethics in the Federal Awardee... ability to evaluate the business ethics of prospective contractors and protect the Government from...

  4. Government debt in Greece: An empirical analysis

    Directory of Open Access Journals (Sweden)

    Gisele Mah

    2014-06-01

    Full Text Available Greek government debt has been increasing above the percentage stated in the growth and stability path from 112.9% in 2008 to 175.6% in 2013. This paper investigates the determinants of the general government debt in Greek by means of Vector Error Correction Model framework, Variance Decomposition and Generalized Impulse Response Function Analysis. The analysis showed a significant negative relationship between general government debt and government deficit, general government debt and inflation. Shocks to general government and inflation will cause general government debt to increase. Government deficit should be increased since there is gross capital formation included in its calculation which could be invested in income generating projects. The current account balance should be reduced by improving the net trade balance.

  5. 48 CFR 9904.401 - Cost accounting standard-consistency in estimating, accumulating and reporting costs.

    Science.gov (United States)

    2010-10-01

    ... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.401 Cost... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard...

  6. Los objetivos de los votantes y la accountability del gobierno en las elecciones generales de 1993

    Directory of Open Access Journals (Sweden)

    Morillas Martínez, Juan Rafael

    2005-08-01

    Full Text Available In this paper, it is argued that elections per se do not guarantee the accountability of governments to citizens. An argument is put forward according to which, when citizens display a negative identification with the challenger, governments may avoid to be accountable to citizens by means of herestitical maneuvers. In order to illustrate the argument, an especially relevant test case is analyzed: the 1993 Spanish National Elections. More specifically, the empirical analysis consists of the study of the electoral behavior of a group of voters who, in spite of their negative evaluation of the government performance, and however their initial declared voting intention, they finally voted for the party in office. The empirical results show how the government avoided to be accountable by means of herestetical maneuvers.En este trabajo se argumenta que las elecciones no garantizan la accountability de los gobiernos ante los ciudadanos. Se desarrolla un argumento según el cual, cuando los votantes se identifican negativamente con el partido de la oposición, los gobiernos pueden evitar su responsabilidad ante los ciudadanos mediante el desarrollo de maniobras herestéticas. Para probar empíricamente el argumento se analiza un caso especialmente relevante: las elecciones generales de 1993. Más en concreto, se analiza el comportamiento electoral de un grupo de votantes que, aun valorando negativamente la actuación gubernamental y habiendo manifestado una intención de voto distinta al partido del gobierno, finalmente le vota. Los resultados del análisis muestran cómo ciertas maniobras herestéticas permitieron al gobierno evitar su accountability ante los ciudadanos.

  7. DEMOCRATIC GOVERNANCE AND THE POOR: ADJUSTING TO ...

    African Journals Online (AJOL)

    CIU

    what actually constitute the fundamental challenges of the Nigerian democratic ... Democratic governance has inherent checks and balance principles that ..... billion on less than $2 a day globally (WDI, 2012), with Africa accounting for a large.

  8. Detroit regional transit legal structures and governance.

    Science.gov (United States)

    2014-03-01

    Effective governance of transit systems is created through a qualified, representative, informed, diverse, and committed board of : directors that is ultimately accountable for the financial performance and quality of the service in the designated re...

  9. Government Expenditure Management and Control within the ...

    African Journals Online (AJOL)

    Nekky Umera

    government expenditure within the framework of the Ethiopian Economy. This was done with the view that .... macroeconomic stability and current account balance. The need for efficient ... instability, boarder conflict and civil war. The revenue ...

  10. Sri Lanka : Country Financial Accountability Assessment

    OpenAIRE

    World Bank

    2003-01-01

    The framework for public financial accountability in Sri Lanka is founded in the principles of governance associated with the model inherited from the British, widely accepted as appropriate for the country. The primary accountability institutions, and organizations for financial management, control, audit and legislative scrutiny have, however, not evolved in line with the changes in the ...

  11. Incomplete contracting theory in empirical accounting research

    NARCIS (Netherlands)

    van Lent, L.A.G.M.

    1999-01-01

    In three essays, the implications of the costly contracting approach in accounting are investigated. First, the consequences of changing the set of acceptable accounting techniques in the banking and insurance industry are examined. The regulations imposed by a government agency alter the

  12. Political control and perceptions of corruption in Icelandic local government

    Directory of Open Access Journals (Sweden)

    Gunnar Helgi Kristinsson

    2015-06-01

    Full Text Available Political control is an important value of democratic governance and without it democratic accountability can hardly mean much. This is why a number of authors have seen politicization of public service appointments and greater control by the centre as a potential counterweight against trends in recent decades towards more networked and less hierarchical organizational forms of directing public policy. It may help to reassert democratic control. The option of strengthening political control, however, has not been much studied with regard to its likely effects on corruption. Power has the potential to corrupt unless adequately controlled and strengthening political power in a networked environment may create a structure of temptation which conventional deterrents to corruption are unable to curb. The impact of strong political leadership on corruption is here studied in the context of Icelandic local government, making use of institutional variations in the office of Mayor, which provide a unique opportunity for testing the effects of strong political control on corruption. The analysis indicates that municipalities with strong political mayors are likely to be associated with perceptions of corruption even when other factors, such as the structure of temptation and deterrents, are accounted for.

  13. Report made on behalf of the commission of foreign affairs about the project of law, adopted by the Senate, giving permission to the approval of the agreement between the French government and the international organization for thermonuclear fusion energy ITER, relative to the head office of ITER organization and to the privileges and immunities of ITER organization in the French territory

    International Nuclear Information System (INIS)

    2008-02-01

    The will of building up an international thermonuclear experimental reactor (ITER) gathers since several years the European community of atomic energy (Euratom), Japan, the USA, and Russia, next followed by China, South Korea and, since 2005, by India. The agreement signed in Paris between these seven parties on November 21, 2006 entrusted the international organization ITER with the realization of this project. The implications of the ITER project are enormous both in their scientific and in their economical aspects. France has a particular position in this project since the head office of ITER organisation is sited at Saint-Paul-lez-Durance and the tokamak will be built at Cadarache. Therefore, an agreement has been signed between ITER organization and the French government. The approval of this agreement is the object of this project of law. The document presents first the principle, challenge and stakes of the ITER project and the long negotiations that have led to chose France for the setting up of the research facility. Then, it presents the agreement of November 7, 2007, which fixes the general framework of the conditions necessary to the achievement of the project. The agreement comprises the classical rules, privileges and immunities of any international organization sited on the French ground, plus some more specific dispositions in particular in the domain of management of the wastes generated by the facility. (J.S.)

  14. Material control and accountability alternatives

    International Nuclear Information System (INIS)

    1991-01-01

    Department of Energy and Nuclear Regulatory Commission regulations governing material control and accountability in nuclear facilities have become more restrictive in the past decade, especially in areas that address the insider threat. As the insider threat receives greater credibility, regulations have been strengthened to increase the probability of detecting insider activity and to prevent removal of a significant quantity of Special Nuclear Material (SNM) from areas under control of the protective force

  15. Office 2013 simplified

    CERN Document Server

    Marmel, Elaine

    2013-01-01

    A basic introduction to learn Office 2013 quickly, easily, and in full color Office 2013 has new features and tools to master, and whether you're upgrading from an earlier version or using the Office applications for the first time, you'll appreciate this simplified approach. Offering a clear, visual style of learning, this book provides you with concise, step-by-step instructions and full-color screen shots that walk you through the applications in the Microsoft Office 2013 suite: Word, Excel, PowerPoint, Outlook, and Publisher.Shows you how to tackle dozens of Office 2013

  16. Office 2013 for dummies

    CERN Document Server

    Wang, Wallace

    2013-01-01

    Office 2013 For Dummies is the key to your brand new Office! Packed with straightforward, friendly instruction, this update to one of the bestselling Office books of all time gets you thoroughly up to speed and helps you learn how to take full advantage of the new features in Office 2013. After coverage of the fundamentals, you'll discover how to spice up your Word documents, edit Excel spreadsheets and create formulas, add pizazz to your PowerPoint presentation, and much more.Helps you harness the power of all five Office 2013 applications: Word, Excel, PowerPoint,

  17. Cabinet Governance and Political Stability in English Urban Councils

    Directory of Open Access Journals (Sweden)

    Stephen Greasley

    2011-12-01

    Full Text Available Policy-makers have long been concerned with the quality of local political leadership and have often resorted to institutional reform to try to improve political leadership. This paper looks at a specific and neglected facet of the political management reforms that have been implemented in English local government over the last decade: the tenure and turnover of cabinet members. The tenure of top politicians may be an important influence on the performance of local government particularly when political management is designed to favour individualised leadership. On the one hand, excessively short tenures for top politicians may damage the ability of governments to develop strategic plans and ensure they are implemented while on the other hand the risk of loss of office is central to political accountability and excessively long tenures may be indicative of an insulated and unresponsive elite. While some research attention has been paid to the tenures of leaders of councils in England there is little systematic information about the tenure of cabinet members. This paper discusses the relevance of cabinet stability and provides an overview of recent experience in England.

  18. Electoral management bodies as institutions of good governance ...

    African Journals Online (AJOL)

    ) must hold regular participative elections. Similarly, for good governance to be sustainable, the system must be open, accountable and participative. Participation in election on its own is a process of good governance. The paper argues that ...

  19. The Roles of the Accountant and Auditor in Stewardship and ...

    African Journals Online (AJOL)

    While much attention has been given to accountability in public sector which has not even yielded the desired result, the same can not be said of organised private sector. ... Keywords: Stewardship, corporate governance, accountability,

  20. 76 FR 35295 - Delivering an Efficient, Effective, and Accountable Government

    Science.gov (United States)

    2011-06-16

    ..., improving the management of Federal real estate, enhancing customer service, and achieving agency and... not, create any right or benefit, substantive or procedural, enforceable at law or in equity by any...

  1. Highlights of GAO's Corporate Governance, Transparency and Accountability Forum

    National Research Council Canada - National Science Library

    2002-01-01

    The recent sudden and largely unexpected bankruptcy of one of the nation's major corporations, Enron Corporation, and the financial difficulties being experienced by several other large corporations...

  2. Legal empowerment for accountable, just and equitable governance ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    Large land areas in Cameroon are under agribusiness and logging concessions. While private sector investments hold out promise for green development and ... social inequality, promote greater gender parity, and empower women and girls.

  3. Country Stress Events; Does Governance Matter?

    OpenAIRE

    Anna Kochanova; Carlos Caceres

    2012-01-01

    This paper analyzes the linkages between governance quality and country stress events. It focuses on two types of events: fiscal and political stress events, for which two innovative stress indicators are introduced. The results suggest that weaker governance quality is associated with a higher incidence of both fiscal and political stress events. In particular, internal accountability, which measures the responsiveness of governments to improving the quality of the bureaucracy, public servic...

  4. Corporate governance and responsibility in Nigeria

    OpenAIRE

    Adegbite, E.; Nakajima, C.

    2011-01-01

    To provide an expository on the peculiar dimension of the corporate governance and responsibility phenomenon in developing market economies, we employ a mix of qualitative methods to provide research evidence-based insights into the nature, practice, complexity and environment of governance and accountability in corporate Nigeria. We aim to contribute to the budding literature on corporate governance in sub-Saharan Africa, while providing recommendations for practitioners and policy makers...

  5. Social Responsibility of Accounting

    OpenAIRE

    JINNAI, Yoshiaki

    2011-01-01

    Historical and theoretical inquiries into the function of accounting have provided fruitful insights into social responsibility of accounting, which is, and should be, based on accounts kept through everyday accounting activities. However, at the current stage of capitalist accounting, keeping accounts is often regarded as merely a preparatory process for creating financial statements at the end of an accounting period. Thus, discussions on the social responsibility of accounting tend to conc...

  6. Bank Accounts for Public Finance Agencies Income

    Directory of Open Access Journals (Sweden)

    Paweł Lenio

    2014-03-01

    Full Text Available The subject of this paper are bank accounts for public finance agencies income. The article describes characteristics of accounts for all three kinds of agencies: government and municipal units working in regards to statue of education and units with headquarters in foreign countries. The author presents a detailed directory of income for particular accounts and the allocation of said income. This paper also deals with the optionality of those dedicated bank accounts and the competence for erecting them. In a smaller scope there are presented the controversies of establishing bank accounts for public finance agencies income in the past, before the current statue of public finance.

  7. NASA Accountability Report

    Science.gov (United States)

    1997-01-01

    NASA is piloting fiscal year (FY) 1997 Accountability Reports, which streamline and upgrade reporting to Congress and the public. The document presents statements by the NASA administrator, and the Chief Financial Officer, followed by an overview of NASA's organizational structure and the planning and budgeting process. The performance of NASA in four strategic enterprises is reviewed: (1) Space Science, (2) Mission to Planet Earth, (3) Human Exploration and Development of Space, and (4) Aeronautics and Space Transportation Technology. Those areas which support the strategic enterprises are also reviewed in a section called Crosscutting Processes. For each of the four enterprises, there is discussion about the long term goals, the short term objectives and the accomplishments during FY 1997. The Crosscutting Processes section reviews issues and accomplishments relating to human resources, procurement, information technology, physical resources, financial management, small and disadvantaged businesses, and policy and plans. Following the discussion about the individual areas is Management's Discussion and Analysis, about NASA's financial statements. This is followed by a report by an independent commercial auditor and the financial statements.

  8. Accounting Fundamentals for Non-Accountants

    Science.gov (United States)

    The purpose of this module is to provide an introduction and overview of accounting fundamentals for non-accountants. The module also covers important topics such as communication, internal controls, documentation and recordkeeping.

  9. Governance matters: an ecological association between governance and child mortality.

    Science.gov (United States)

    Lin, Ro-Ting; Chien, Lung-Chang; Chen, Ya-Mei; Chan, Chang-Chuan

    2014-09-01

    Governance of a country may have widespread effects on the health of its population, yet little is known about the effect of governance on child mortality in a country that is undergoing urbanization, economic development, and disease control. We obtained indicators of six dimensions of governance (perceptions of voice and accountability, political stability and absence of violence, government effectiveness, regulatory quality, rule of law, and control of corruption) and national under-5 mortality rates for 149 countries between 1996 and 2010. We applied a semi-parametric generalized additive mixed model to examine associations after controlling for the effects of development factors (urbanization level and economy), disease control factors (hygienic conditions and vaccination rates), health expenditures, air quality, and time. Governance, development, and disease control showed clear inverse relations with the under-5 mortality rate (pcountry's need for better governance is as important as improvements in development and disease control. © The Author 2014. Published by Oxford University Press on behalf of Royal Society of Tropical Medicine and Hygiene.

  10. DO ACCOUNTING PRACTITIONERS USE ACCOUNTING RESEARCH RESULTS?

    OpenAIRE

    ALINA BEATTRICE VLADU

    2015-01-01

    This paper reports the results of a survey designed to explore if accounting practitioners are using as a reference point in their daily activities the opinions of academia. Since accounting research comprises various trends of research the earnings management research field is used as illustrative case. Among our respondents were accounting professional, members of professional bodies as the Chamber of Financial Auditors or Romania and also Body of Expert and Licensed Accountants...

  11. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    OpenAIRE

    ŢOGOE GRETI DANIELA; AVRAM MARIOARA; AVRAM COSTIN DANIEL

    2014-01-01

    The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain thr...

  12. Government and governance strategies in medical tourism

    NARCIS (Netherlands)

    Ormond, M.E.; Mainil, T.

    2015-01-01

    This chapter provides an overview of current government and governance strategies relative to medical tourism development and management around the world. Most studies on medical tourism have privileged national governments as key actors in medical tourism regulation and, in some cases, even

  13. Engineering governance: introducing a governance meta framework.

    NARCIS (Netherlands)

    Brand, N.; Beens, B.; Vuuregge, E.; Batenburg, R.

    2011-01-01

    There is a need for a framework that depicts strategic choices within an organisation with regard to potential governance structures. The governance meta framework provides the necessary structure in the current developments of governance. Performance as well as conformance are embedded in this

  14. THE SOUND OF CORPORATE GOVERNANCE

    Directory of Open Access Journals (Sweden)

    DUMITRASCU LUMINITA MIHAELA

    2012-07-01

    Full Text Available The paper explores the corporate governance and corporate social responsibility in music industry, by reviewing the literature and investigating the aspects in the context of a sample made by top companies in this domain. The paper spotlighting the mutual connections between corporate governance and corporate social responsibility. The research methodology used consists in investigate the corporate governance codes. It’s about a qualitative interpretive research methodology that was adopted. The findings suggest the intercorelation of corporate governance with corporate social responsibility. The main contribution of the author consists in the fact that the added value of this paper and the original contribution leads in the intercorelation of these two aspects of corporate governance and corporate social responsibility, the findings beeing interesting, implying that recent preoccupation with corporate governance in music industry is starting to be equable by some attention to social responsibility aspects, with growing appreciation of their interdependencies. Previous literature has researched corporate governance and corporate social responsibility independently. Due to this fact, this paper is considering them jointly. The paper is important for both practical and theoretical aspects: for managers and also can serve as the basis for future research on this topic. The current paper is realized in the doctoral program entitled “PhD in Economics at the Standards of European Knowledge- DoEsEc”, scientific coordinator Prof. PhD Niculae Feleaga, Institution: The Academy of Economic Studies Bucharest, Faculty of Accounting and Management Informatic System, Department of International Accounting, period of research 2009-2012.

  15. Forensic Accounting and Auditing: Compared and Contrasted to Traditional Accounting and Auditing

    Science.gov (United States)

    Gray, Dahli

    2008-01-01

    Forensic versus traditional accounting and auditing are compared and contrasted. Evidence gathering is detailed. Forensic science and fraud symptoms are explained. Criminalists, expert testimony and corporate governance are presented.

  16. Nuclear fuels accounting interface: River Bend experience

    International Nuclear Information System (INIS)

    Barry, J.E.

    1986-01-01

    This presentation describes nuclear fuel accounting activities from the perspective of nuclear fuels management and its interfaces. Generally, Nuclear Fuels-River Bend Nuclear Group (RBNG) is involved on a day-by-day basis with nuclear fuel materials accounting in carrying out is procurement, contract administration, processing, and inventory management duties, including those associated with its special nuclear materials (SNM)-isotopics accountability oversight responsibilities as the Central Accountability Office for the River Bend Station. As much as possible, these duties are carried out in an integrated, interdependent manner. From these primary functions devolve Nuclear Fuels interfacing activities with fuel cost and tax accounting. Noting that nuclear fuel tax accounting support is of both an esoteric and intermittent nature, Nuclear Fuels-RBNG support of developments and applications associated with nuclear fuel cost accounting is stressed in this presentation

  17. The Key Success and Strategic Role of Accrual Based Accounting Implementation

    OpenAIRE

    Surepno, Surepno

    2015-01-01

    Central Government policy to adopt accrual-based accounting system providing consequences for local governments to apply accrual accounting in the financial statements. Empirical evidence shows that the readiness of the local government in Indonesia in the process of implementation of accrual accounting is still relatively low. This study aimed to analyze the success of Semarang Government in implementing accrual accounting. This study also analyzes the offender's response to the implementati...

  18. 1 CFR 11.4 - The United States Government Manual.

    Science.gov (United States)

    2010-01-01

    ... Documents under the general direction of the Administrative Committee. The online edition of the Manual... Government Printing Office (44 U.S.C. 4101). [54 FR 9677, Mar. 7, 1989, as amended at 58 FR 64872, Dec. 10...

  19. Grid-connected photovoltaic system design for local government ...

    African Journals Online (AJOL)

    Grid-connected photovoltaic system design for local government offices in Nigeria. ... Nigerian Journal of Technology. Journal Home ... It is neat, silent and elegant process of generating electric power in environmentally friendly manner. In this ...

  20. Managing public records in Zimbabwe: the road to good governance ...

    African Journals Online (AJOL)

    MARIA

    Government officers rely on information that is accurate ... to realise their goals of chief amongst them to improve the ... Financial. Management. Information Systems (IFMIS) in Zimbabwe ... records and information play a critical role in fighting ...

  1. Connected vehicle environment : Governance Roundtable Proceedings from June 20, 2011.

    Science.gov (United States)

    2011-08-01

    This report documents a governance roundtable discussion hosted by the Intelligent Transportation Systems (ITS) Joint Program Office (JPO) on June 20, 2011 at the U.S. DOTs John A. Volpe National Transportation Systems Center in Cambridge, Massach...

  2. Reface, remodel, or rebuild your dental office.

    Science.gov (United States)

    Werhan, J Haden

    2010-07-01

    Upgrades to a dental practice can range from a minor facelift to all new construction. Consulting a certified public accountant is important to properly account for all the various assets that go into a new office so the tax benefits from each can be optimized. After all the dust has settled, practitioners will be able to take pride in their new dental facility and enjoy their surroundings for many years to come.

  3. Evidence from the national health account: the case of Dubai.

    Science.gov (United States)

    Hamidi, Samer

    2014-01-01

    National health accounts (NHAs) provide useful information to aid in understanding the health care financing system. This article aims to present a profile of health system financing in Dubai using data from the NHA. We also aim to compare the provider structure of financing schemes in Dubai with those of the State of Qatar and selected Organization for Economic Cooperation and Development (OECD) countries. The author analyzed secondary data published in NHAs for Dubai and Qatar, and data collected by the OECD countries and publicly available from the Statistical Office of the European Union (Eurostat), for 25 OECD countries for comparative analysis. All health financing measures used are as defined in the international System of Health Accounts (SHA). In Dubai, only 33% of current health expenditure (CHE) is funded by the government. However, the public sector is the main source of health funding in Qatar and most OECD countries, with an average of 79% and 72%, respectively. Households in Dubai spent about 22% of CHE, equivalent to an average US$187 per capita, ranking the highest among Gulf Cooperation Council (GCC) countries, and compared with 20% of CHE across OECD countries. Hospitals in Dubai accounted for 48% of CHE, which is much higher than Qatar (40%) and the OECD average (36%). The Dubai health care financing system differs substantially from that in OECD countries, as it is more private oriented. The findings point to several potential opportunities for growth and improvement. Policy areas that may be addressed using the information presented in this article are broad and include the following: shift from hospital care to ambulatory and day care, sustainability of health finance, shift the cost of health care to the private sector, introduce cost-containment measures, revise payment systems for health providers, and produce subnational accounts for non-communicable diseases. More investment in the translation of national health account data into policy

  4. New government to make social security cutbacks

    NARCIS (Netherlands)

    Grünell, M.

    2003-01-01

    In May 2003, a new coalition government of the Christian Democrats and two liberal parties, VVD and D66, took office in the Netherlands. The parties' coalition agreement provides for major cutbacks in public spending, largely targeted on social security expenditure. The trade unions are fiercely

  5. Faculty and Governing Boards: Building Bridges.

    Science.gov (United States)

    Perley, James E.

    1997-01-01

    It is important for governing boards to understand that faculty see themselves less as employees than as officers of the institution, charged with constantly seeking the best for their discipline even if the values they advance seem at odds with those of the administration or board. They cherish collegiality, direct communication, and respect for…

  6. Civil Affairs Framework For Executing Governance

    Science.gov (United States)

    2017-12-01

    Directorate for Information Operations and Reports, 1215 Jefferson Davis Highway, Suite 1204, Arlington, VA 22202-4302, and to the Office of Management ...19 7. Theory of Competitive Control ...................................................21 D. PRINCIPLES OF GOOD GOVERNANCE...84 E. UNITED STATES INSTITUTE OF PEACE (USIP) AND THE U.S. ARMY PEACEKEEPING AND STABILITY OPERATIONS INSTITUTE’S (PKSOI) GUIDING PRINCIPLES OF

  7. Result-Based Public Governance

    DEFF Research Database (Denmark)

    Boll, Karen

    Within the public sector, many institutions are either steered by governance by targets or result-based governance. The former sets up quantitative internal production targets, while the latter advocates that production is planned according to outcomes which are defined as institution-produced ef......Within the public sector, many institutions are either steered by governance by targets or result-based governance. The former sets up quantitative internal production targets, while the latter advocates that production is planned according to outcomes which are defined as institution......-produced effects on individuals or businesses in society; effects which are often produced by ‘nudging’ the citizenry in a certain direction. With point of departure in these two governance-systems, the paper explores a case of controversial inspection of businesses’ negative VAT accounts and it describes...... explores how and why this state of affairs appears and problematizes the widespread use of result-based governance and nudging-techniques by public sector institutions....

  8. Den Engelske Regnskabsordbog/English Dictionary of Accounting

    DEFF Research Database (Denmark)

    Nielsen, Sandro; Mourier, Lise; Bergenholtz, Henning

    The English Dictionary of Accounting contains about 5.600 accounting terms, both British, American and international (IFRS). The terms are defined and the dictionary gives language information about the terms. The dictionary can be used when writing and reading English accounting texts and when y...... want to learn more about accounting and financial reporting. The dictionary is designed for accountants, auditors, translators, students communication officers and others interested in financial reporting....

  9. Safeguards Accountability Network accountability and materials management

    International Nuclear Information System (INIS)

    Carnival, G.J.; Meredith, E.M.

    1985-01-01

    The Safeguards Accountability Network (SAN) is a computerized on-line accountability system for the safeguards accountability control of nuclear materials inventories at Rocky Flats Plant. SAN is a dedicated accountability system utilizing source documents filled out on the shop floor as its base. The system incorporates double entry accounting and is developed around the Material Balance Area (MBA) concept. MBA custodians enter transaction information from source documents prepared by personnel in the process areas directly into the SAN system. This provides a somewhat near-real time perpetual inventory system which has limited interaction with MBA custodians. MBA custodians are permitted to inquire into the system and status items on inventory. They are also responsible for the accuracy of the accountability information used as input to the system for their MBA. Monthly audits by the Nuclear Materials Control group assure the timeliness and accuracy of SAN accountability information

  10. A theory of government procrastination

    OpenAIRE

    Furusawa, Taiji; Lai, Edwin L.-C.

    2011-01-01

    We present a theory to explain government procrastination as a consequence of its present-bias resulting from the political uncertainty in a two-party political system. We show that under a two-party political system the party in office tends to be present-biased. This may lead to inefficient procrastination of socially beneficial policies that carry upfront costs but yield long-term benefits. However, procrastination is often not indefinite even as we consider an infinite-horizon game. There...

  11. Federalism and multilevel governance

    NARCIS (Netherlands)

    van der Wusten, H.; Agnew, J.; Mamadouh, V.; Secor, A.J.; Sharp, J.

    2015-01-01

    Federalism and multilevel governance both emphasize polycentricity in governing arrangements. With their different intellectual pedigrees, these concepts are discussed in two separate sections. Fragments are now increasingly mixed up in hybrid forms of governance that also encompass originally

  12. Developing digital forensic governance

    CSIR Research Space (South Africa)

    Grobler, M

    2010-03-01

    Full Text Available This paper presents a Digital Forensic (DF) governance framework and its mapping on the SANS ISO/IEC 38500:2009 Corporate governance of information technology structure. DF governance assists organisations in guiding the management team...

  13. Voluntary Environmental Governance Arrangements

    NARCIS (Netherlands)

    van der Heijden, J.

    2012-01-01

    Voluntary environmental governance arrangements have focal attention in studies on environmental policy, regulation and governance. The four major debates in the contemporary literature on voluntary environmental governance arrangements are studied. The literature falls short of sufficiently

  14. Change of offices for the FAP Department

    CERN Multimedia

    FAP Department

    2016-01-01

    The FAP Department would like to inform personnel that, due to office renovation work, a number of FAP services currently located on the third floor of building 4 and on the first floor of building 33 will move to temporary offices in building 653 as from late June.   The following services will be relocated to: Accounting services (J. Robinson): FAP-ACC-AP – Accounts Payable, to bldg 653-R-008 – C. Marme FAP-ACC-GA – General Accounting, to bldg 653-1-007 – C. Poncet FAP-ACC-PA – Salary Office, to bldg 653-R-011 – S. Baudat FAP-ACC-PA – Claims, to bldg 653-R-007 – S. Baudat   And the section FAP-TPR-MI - Monitoring and reporting (L. Lockwood) will be located in the office 653-1-016.   The removals will take place from Thursday 30 June until Tuesday 5 July 2016 inclusive and during this period, telephone and e-mail contact may be disrupted. Temporary office number...

  15. Auxiliary office chair

    OpenAIRE

    Pascual Osés, Maite

    2007-01-01

    The aim of this project is to develop an auxiliary office chair, which favorably will compete with the existing chairs on the market. Evolutions of ergonomical survey in the work environment and on the configuration of offices require new products which fulfill the requirements properly. In order to achieve it a survey about office chairs has been carried out: types, characteristics, ways of usage and products on the market besides a large antropometrical study and ergonomics related to work ...

  16. Opportunities for the improvement of cost accounting systems in public hospitals in Italy and Croatia: A case study

    Directory of Open Access Journals (Sweden)

    Michele Bertoni

    2017-01-01

    Full Text Available The purpose of this paper is to highlight similarities and differences between one Croatian and one Italian public hospital regarding the implementation of cost accounting and full costing method in their accounting systems. Moving from the theoretical background, it is evident that cost accounting methods introduced in healthcare sector bring benefits to the whole society through an increased efficiency of the healthcare services provided. It primarily ensures better governing of hospital’s resources allowing more transparency in spending public funds. The main topic is that with the introduction of cost accounting system for internal purposes in public hospitals, the management would be able to govern them in a more efficient and effective way while reducing costs. The research for this paper was conducted through the interview of accounting officers in one Croatian and one Italian public hospital. The main results show that there are differences in legislation background regarding how they record costs, but also how they allocate costs to the cost objects and in how they use cost information in their decision-making process. In order to successfully manage public hospitals, it is crucial that true, timely and valid information are obtained as a base for the decision-making process. The cost accounting methodology is therefore essential to the management of public hospitals. It must provide information on the type and amount of resources spent, and thus enable the preconditions for control, management and potential reduction of costs.

  17. Status of E-government in South Africa

    CSIR Research Space (South Africa)

    Farelo,M

    2006-05-01

    Full Text Available -players is recognised as a key priority. This is achieved through a series of intergovernmental consultative workshops and working together with the Government Chief Information Officer Council. The Department of Home Affairs promote the vision on re... of Government Information System is being developed and will be launched in May 2006. This system will require all CIO’s (Chief Information Officers) to fill in information on departments, IT systems, application and projects which will assist in terms...

  18. E-Government Dimension

    OpenAIRE

    Rosiyadi, Didi; Suryana, Nana; Cahyana, Ade; Nuryani, Nuryani

    2007-01-01

    Makalah ini mengemukakan E-Government Dimension yang merupakan salah satu hasil TahapanPengumpulan Data, dimana tahapan ini adalah bagian dari penelitian kompetitif di Lembaga Ilmu PengetahuanIndonesia 2007 yang sekarang sedang dilakukan. Data E-Government Dimension ini didapatkan dari berbagaisumber yang meliputi E-Government beberapa Negara di dunia, E-Government yang dibangun oleh beberapapenyedia aplikasi E-Government. E-Government Dimension terdiri dari tiga dimensi yaitu DemocraticDimen...

  19. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    Directory of Open Access Journals (Sweden)

    ŢOGOE GRETI DANIELA

    2014-08-01

    Full Text Available The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain through a thorough and detailed approach as different sides (conceptual and practical looking projections of accounting issues related to regulatory developments and practices in the field. This paper addresses various concepts, accounting treatments, and books and accounting documents used both freelancers in providing accounting services and legal persons authorized accounting profession. In terms of methodology and research perspective, the whole scientific approach combined with quantitative and qualitative research theoretical perspective (descriptive-conceptual with practice perspective (empirical analyzing the main contributions of various authors (Romanian and foreign to knowledge in the field. Following the survey believe that the amendments to the national legislation will support entities providing accounting services, by cutting red tape on Administrative Burdens, and consequently will increase profitability and increase service quality.

  20. Gender differences in public office workers' satisfaction, subjective symptoms and musculoskeletal complaints in workplace and office environments.

    Science.gov (United States)

    Lee, Sangbok; Park, Myoung Hwan; Jeong, Byung Yong

    2018-06-01

    This study investigates differences between male and female public office workers' satisfaction levels, sick building syndrome (SBS) symptoms and musculoskeletal disorder (MSD) complaints in workplace and office environments. Questionnaire surveys were performed in 30 offices from 15 public institutions. Male and female workers of the same age were coupled and selected from each office, gathering a total of 120 male and 120 female subjects. The results show that differences exist between genders in noise and lighting satisfaction levels, SBS-related symptoms (eye, nose, skin) and MSD complaints of hand/wrist/finger, while there is no difference in overall satisfaction level of office environments. The study also suggests that office design for public office workers should take into account gender differences in preventing MSDs and also SBS. The findings of this study are expected to serve as basic data for designing effective public office environments.