WorldWideScience

Sample records for public accountability equity

  1. ACCOUNTING, TAX AND FINANCIAL APPROACHES CONCERNING THE CONCEPT OF EQUITY

    Directory of Open Access Journals (Sweden)

    Mihaela TULVINSCHI

    2016-12-01

    Full Text Available Substantiating the concept of equity is an issue of interest to specialists in accounting, taxation and finance. The purpose of this article is to present three of the sensitive issues generated by the concept of equity. One aspect considered is the demarcation of financial liabilities from the equity instruments. The distinction between equity and debt instruments is necessary because it has consequences on financial reporting. A second part of the study focuses on the fiscal side, trying to find the answer to the question: Are there deferred taxes recognized in equity? Deferred tax liabilities will be presented at the end of the year in equity and not debt, because they are related to gains recorded directly in equity. The third part of the article discusses the financial importance of equity, focusing on subscription and attribution rights as financial instruments used when raising capital. By creating subscription rights it is desired to obtain immediate funds needed to finance the entity.

  2. ACCOUNTING, TAX AND FINANCIAL APPROACHES CONCERNING THE CONCEPT OF EQUITY

    Directory of Open Access Journals (Sweden)

    Mihaela TULVINSCHI

    2016-12-01

    Full Text Available Substantiating the concept of equity is an issue of interest to specialists in accounting, taxation and finance. The purpose of this article is to present three of the sensitive issues generated by the concept of equity. One aspect considered is the demarcation of financial liabilities from the equity instruments. The distinction between equity and debt instruments is necessary because it has consequences on financial reporting. A second part of the study focuses on the fiscal side, trying to find the answer to the question: Are there deferred taxes recognized in equity? Deferred tax liabilities will be presented at the end of the year in equity and not debt, because they are related to gains recorded directly in equity. The third part of the article discusses the financial importance of equity, focusing on subscription and attribution rights as financial instruments used when raising capital. By creating subscription rights it is desired to obtain immediate funds needed to finance the entity.

  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. Accounting Issues: An Essay Series Part VIII--Stockholders' Equity

    Science.gov (United States)

    Laux, Judy

    2008-01-01

    This eighth installment in the series on accounting theory pertains to stockholders' equity and its related conceptual, measurement and ethical issues. Coverage includes the associated theoretical, empirical, and popular literature. (Contains 5 footnotes.)

  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. 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…

  7. Settlement-date Accounting for Equity Share Options - Conceptual Validity and Numerical Effects

    DEFF Research Database (Denmark)

    Møller, Peder Fredslund

    -date accounting are fully conceptually valid. They represent measurements of one partner group's share of total equity with effect for another group's share of total equity and income: the shareholders' part. Partially, this equity and income sharing model is already the basis for existing accounting standards......This paper demonstrates that settlement-date accounting for equity share options can be seen as an accounting method which implements a shareholder focused residually rewarded partners' equity view. This equity view represents a simple, natural extension of the shareholder proprietary view....... It implicates an equity and income sharing model for accounting which is characterized by specification of both shareholders' and non-shareholders' parts of total equity and income. When using this equity and income sharing model, the remeasurements of equity share option obligations made by settlement...

  8. Accountability for Equity: Can State Policy Leverage Social Justice?

    Science.gov (United States)

    Skrla, Linda; Scheurich, James Joseph; Johnson, Joseph F., Jr.; Koschoreck, James W.

    2001-01-01

    Presenting evidence of widespread racism in schools and its negative effect on children of color, authors argue for the use of state accountability systems to achieve educational equity and social justice for racial minorities. Results of Texas achievement test showing a narrowing of academic achievement gap between whites and minorities are cited…

  9. Advancing Equity in Accountability and Organizational Cultures of Data Use

    Science.gov (United States)

    Gannon-Slater, Nora; La Londe, Priya G.; Crenshaw, Hope L.; Evans, Margaret E.; Greene, Jennifer C.; Schwandt, Thomas A.

    2017-01-01

    Purpose: Data use cultures in schools determine data use practices. Such cultures can be muted by powerful macro accountability and organizational learning cultures. Further, strong equity-oriented data use cultures are challenging to establish. The purpose of this paper is to engage these cultural tensions. Design/methodology/approach: The data…

  10. 7 CFR 1773.43 - Capital and equity accounts.

    Science.gov (United States)

    2010-01-01

    ..., retained earnings, margins and other equities, and any related reserve accounts. Based upon the CPA's...) Determined whether, under the terms of the RUS security instrument, restrictions of retained earnings or... the articles of incorporation, bylaws, and RUS loan documents. (c) Patronage capital, retained...

  11. Assessing equity of public transport: the case of Palma (Mallorca, Illes Balears

    Directory of Open Access Journals (Sweden)

    Maurici Ruiz

    2017-01-01

    Full Text Available The practice of sustainable transport planning must take into account the level of territorial and social equity of service. The equity analysis requires a deep understanding of the service and the territorial and social characteristics where it is implanted. We propose a simplified method to analyze the equity of the public bus system that has been used in the city of Palma de Mallorca. The bus service level was calculated from the spatial analysis of the offer and was contrasted with the population and with a multidimensional index of social need for public transportation leading to horizontal and vertical equity respectively. Next the overall equity of the service was tested with the support of the Lorenz curve and Gini coefficient. Finally, a sensitivity analysis of bus routes depending on the role they play in the equity of the service was performed.

  12. CUSTOMER EQUITY:MAKING MARKETING STRATEGY FINANCIALLY ACCOUNTABLE

    Institute of Scientific and Technical Information of China (English)

    Ashwin ARAVINDAKSHAN; Roland T. RUST; Katherine N. LEMON; Valerie A. ZEITHAML

    2004-01-01

    The article presents an overview of the literature on customer equity and how customer equity provides an opportunity for marketers to make marketing strategy financially accountable.Traditionally, Return on Investment (ROI) models have been used to evaluate the financial expenditures required by the strategies as well as the financial returns gained by them. However in addition to requiring lengthy longitudinal data, these models also have the disadvantage of not evaluating the effect of the strategies on a firm's customer equity. The dominance of customer-centered thinking over product-centered thinking calls for a shift from product-based strategies to customer-based strategies. Hence, it is important to evaluate a firm's marketing strategies in terms of the drivers of its customer equity. The article summarizes a unified strategic framework that enables competing marketing strategy options to be traded off on the basis of projected financial return, which is operationalized as the change in a firm's customer equity relative to the incremental expenditure necessary to produce the change.

  13. The Public Market Equivalent and Private Equity Performance

    DEFF Research Database (Denmark)

    Sørensen, Morten; Jagannathan, Ravi

    2015-01-01

    betas due to changes in financial leverage, operating leverage, or the nature of the business are automatically taken into account; (2) the public market index used in evaluations should be the one that best approximates the wealth portfolio of the investor considering the PE investment opportunity.......The authors show that the public market equivalent approach is equivalent to assessing the performance of private equity (PE) investments using Rubinstein’s dynamic version of the CAPM. They developed two insights: (1) one need not compute betas of PE investments, and any changes in PE cash flow...

  14. Public Value Mapping of Equity in Emerging Nanomedicine

    Science.gov (United States)

    Slade, Catherine P.

    2011-01-01

    Public values failure occurs when the market and the public sector fail to provide goods and services required to achieve the core values of society such as equity (Bozeman 2007). That public policy for emerging health technologies should address intrinsic societal values such as equity is not a novel concept. However, the ways that the public…

  15. A critical assessment of generational accounting and its contribution to the generational equity debate

    Directory of Open Access Journals (Sweden)

    John B. Williamson

    2011-10-01

    Full Text Available This article describes generational accounting (GA with a focus on what it brings to the broader literature on generational equity. Our assessment suggests that the GA model has its limitations but is potentially useful in the hands of analysts who are familiar with both the strengths and limitations of the model. It is most useful when the focus is on dealing with intergenerational equity, but it is much less useful when the focus is on issues related to class, race, and other forms intragenerational equity. We conclude that when GA models are used to support calls for retrenchment of public spending on pensions and other social programs that target the older population, it makes sense to recognize that the potential benefits with respect to government debt and deficit reduction and reduced inequality in net tax burdens across age cohorts may come at the cost of increased intragenerational inequality for many workers and retirees.

  16. Public health equity in refugee situations.

    Science.gov (United States)

    Leaning, Jennifer; Spiegel, Paul; Crisp, Jeff

    2011-05-16

    Addressing increasing concerns about public health equity in the context of violent conflict and the consequent forced displacement of populations is complex. Important operational questions now faced by humanitarian agencies can to some extent be clarified by reference to relevant ethical theory. Priorities of service delivery, the allocation choices, and the processes by which they are arrived at are now coming under renewed scrutiny in the light of the estimated two million refugees who fled from Iraq since 2003.Operational questions that need to be addressed include health as a relative priority, allocations between and within different populations, and transition and exit strategies. Public health equity issues faced by the humanitarian community can be framed as issues of resource allocation and issues of decision-making. The ethical approach to resource allocation in health requires taking adequate steps to reduce suffering and promote wellbeing, with the upper bound being to avoid harming those at the lower end of the welfare continuum. Deliberations in the realm of international justice have not provided a legal or implementation platform for reducing health disparities across the world, although norms and expectations, including within the humanitarian community, may be moving in that direction.Despite the limitations of applying ethical theory in the fluid, complex and highly political environment of refugee settings, this article explores how this theory could be used in these contexts and provides practical examples. The intent is to encourage professionals in the field, such as aid workers, health care providers, policy makers, and academics, to consider these ethical principles when making decisions.

  17. Public health equity in refugee situations

    Directory of Open Access Journals (Sweden)

    Crisp Jeff

    2011-05-01

    Full Text Available Abstract Addressing increasing concerns about public health equity in the context of violent conflict and the consequent forced displacement of populations is complex. Important operational questions now faced by humanitarian agencies can to some extent be clarified by reference to relevant ethical theory. Priorities of service delivery, the allocation choices, and the processes by which they are arrived at are now coming under renewed scrutiny in the light of the estimated two million refugees who fled from Iraq since 2003. Operational questions that need to be addressed include health as a relative priority, allocations between and within different populations, and transition and exit strategies. Public health equity issues faced by the humanitarian community can be framed as issues of resource allocation and issues of decision-making. The ethical approach to resource allocation in health requires taking adequate steps to reduce suffering and promote wellbeing, with the upper bound being to avoid harming those at the lower end of the welfare continuum. Deliberations in the realm of international justice have not provided a legal or implementation platform for reducing health disparities across the world, although norms and expectations, including within the humanitarian community, may be moving in that direction. Despite the limitations of applying ethical theory in the fluid, complex and highly political environment of refugee settings, this article explores how this theory could be used in these contexts and provides practical examples. The intent is to encourage professionals in the field, such as aid workers, health care providers, policy makers, and academics, to consider these ethical principles when making decisions.

  18. FASB (Financial Accounting Standards Board) issues new accounting rules for debt and equity securities.

    Science.gov (United States)

    Reinstein, A; Bayou, M E

    1994-10-01

    The Financial Accounting Standards Board (FASB) recently issued a new statement that requires all companies to change their methods of accounting for debt and equity securities. Rather than allowing organizations to use a historical cost approach in accounting for such financial instruments, FASB Statement No. 115 requires organizations to adopt a market value approach. The provisions of this statement will affect significantly organizations in the healthcare industry that have large investment portfolios.

  19. Between Equity and Empathy: Social Professions and the New Accountability

    Directory of Open Access Journals (Sweden)

    2007-05-01

    Full Text Available This article explores the practical and ethical implications of the ‘new accountability’ (working to procedures, targets and standards based on interviews with British social professionals. Although similar tendencies are present in other European countries, in Britain the rule-bound nature of social work is more intense. Practitioners who regard the ‘new accountability’ positively justify their views with reference to utilitarian and rights-based arguments relating to the promotion of good outcomes, the achievement of equity, respecting the consumer rights of service users and the rights of other stakeholders to information and value for money. Those practitioners who view the new accountability requirements negatively seem to speak in a different ‘moral voice’, which can be linked to more personal and situated approaches to ethics, stressing the importance of particular relationships in context, trust, sensitivity and a sense of ‘vocation’. Both ‘voices’ are part of professional practice, but the new accountability stresses the former at the expense of the latter. For social work to play the critical role identified by Walter Lorenz, maintaining a creative balance between equity and empathy will be important.

  20. Equity and efficiency in private and public education: a nonparametric comparison

    NARCIS (Netherlands)

    L. Cherchye; K. de Witte; E. Ooghe; I. Nicaise

    2007-01-01

    We present a nonparametric approach for the equity and efficiency evaluation of (private and public) primary schools in Flanders. First, we use a nonparametric (Data Envelopment Analysis) model that is specially tailored to assess educational efficiency at the pupil level. The model accounts for the

  1. Equity and efficiency in private and public education: a nonparametric comparison

    NARCIS (Netherlands)

    Cherchye, L.; de Witte, K.; Ooghe, E.; Nicaise, I.

    2007-01-01

    We present a nonparametric approach for the equity and efficiency evaluation of (private and public) primary schools in Flanders. First, we use a nonparametric (Data Envelopment Analysis) model that is specially tailored to assess educational efficiency at the pupil level. The model accounts for the

  2. Public accountability procedures in Denmark

    DEFF Research Database (Denmark)

    2004-01-01

    The article raises questions as - who is responsible for environmental and tehnological policy in Denmark? And how are those 'policymakers' made accountable to the public for their decisions?......The article raises questions as - who is responsible for environmental and tehnological policy in Denmark? And how are those 'policymakers' made accountable to the public for their decisions?...

  3. Equity in public health: an epigenetic perspective.

    Science.gov (United States)

    Stapleton, G; Schröder-Bäck, P; Townend, D

    2013-01-01

    Evidence emerging from the study of epigenetics and epigenomics challenges notions of health by enhancing understanding of disease etiologies and improving awareness of new health risks. New paradigms arising from epigenetic and epigenomic research present challenging cases through which to debate theories of justice in health because they expand the concept of health and, controversially, place value on what was previously assumed to be 'healthy' individual variance. Discoveries of the dynamic nature of the epigenome and its variable sensitivity towards change in numerous phenomena add further complexity to the assessment of health inequalities. Such evidence can cast doubt on perceptions of justice in health, which in turn raises questions over the suitability of actions taken in pursuit of equity. This article discusses how recent developments in epigenetics and epigenomics may impact upon assessments of equity in health. A review of literature discussing possible health risks associated with acquired yet heritable epigenetic variance is used to highlight the diversity of possible pathways through which health may be influenced. From this context, the consideration of health risk with respect to epigenetics, it is argued, demands a more inclusive concept of health when used in discussions of inequities. Copyright © 2013 S. Karger AG, Basel.

  4. Discussion on Accounting Equity Theory%浅谈会计权益理论

    Institute of Scientific and Technical Information of China (English)

    高鸽

    2012-01-01

    本文从研究高职院校经济数学课程教育目标入手,从经济数学课程内容体系改革、教材建设改革、教学方法和考核方式改革以及数学建模活动的开展等四个方面给出经济数学课程建设和改革的实施方案。%Accounting equity theory is an important part of accounting theory, and different equity theories have different understanding on accounting equation and recording rules. Therefore, the accounting treatment of different equity theories on certain accounting business is also different. This paper introduces several main equity theories at present, and analyzes the changes and development of various equity theories from the perspectives of business organization form transitinn_ in nrd~r tn r~rnvicls= ~am~ h~ln f,~r f, lh h

  5. Discussion of "Using accounting information for consumption planning and equity valuation"

    DEFF Research Database (Denmark)

    Christensen, Peter Ove

    2007-01-01

    This paper discusses Yee (2007), who investigates the role of accounting information for consumption planning and equity valuation. Higher earnings quality increases investor welfare and ex ante stock prices as well as the weight on earnings in valuation equations based on both cash flows...

  6. Globalisation and the Politics of Accountability: Issues and Dilemmas for Gender Equity in Education.

    Science.gov (United States)

    Henry, Miriam

    2001-01-01

    Discusses issues of accountability for gender reform in education given changing politics accompanying globalization processes. Argues that globalization processes work in contradictory ways. While market liberal ideologies and practices underpinning globalization threaten to undermine gains in educational equity, there may be possibilities for a…

  7. Accountability, Equity, and Practitioner Learning and Change--In Honor of William M. Plater

    Science.gov (United States)

    Bensimon, Estela Mara; Rueda, Robert; Dowd, Alicia C.; Harris, Frank, III

    2007-01-01

    Accountability and evidence-based decision-making have become the mantra of government policymakers, and even private foundations. Yet most attempts to foster cultures of evidence have not brought about change in practices, notably because they are treated as management tools rather than learning processes. Equity for All is an approach to…

  8. Education Improves Public Health and Promotes Health Equity

    Science.gov (United States)

    Hahn, Robert A.; Truman, Benedict I.

    2015-01-01

    This article describes a framework and empirical evidence to support the argument that educational programs and policies are crucial public health interventions. Concepts of education and health are developed and linked, and we review a wide range of empirical studies to clarify pathways of linkage and explore implications. Basic educational expertise and skills, including fundamental knowledge, reasoning ability, emotional self-regulation, and interactional abilities, are critical components of health. Moreover, education is a fundamental social determinant of health – an upstream cause of health. Programs that close gaps in educational outcomes between low-income or racial and ethnic minority populations and higher-income or majority populations are needed to promote health equity. Public health policy makers, health practitioners and educators, and departments of health and education can collaborate to implement educational programs and policies for which systematic evidence indicates clear public health benefits. PMID:25995305

  9. Equity valuation using accounting numbers high vs. low proportion of intangibles in firms

    OpenAIRE

    Sarmento, Gonçalo Leitão Fernandes de Morais

    2015-01-01

    The shift to a new economy places on intangible assets an indispensable instrument to preserve the competitive positions of firms and their value creation process. Due to their nature being difficult to define, the wealth created by intangible assets may not be fully captured by the current accounting standards which are based on limited recognition criteria. This paper sheds light on the importance of accounting information for valuation and offers a study of how equity valuat...

  10. Are equity aspects communicated in Nordic public health documents?

    DEFF Research Database (Denmark)

    Povlsen, Lene; Eklund Karlsson, Leena; Regber, Susann;

    2014-01-01

    Aims: To explore if the term equity was applied and how measures for addressing social inequalities in health and reducing inequity were communicated in selected Nordic documents concerning public health. Methods: Documents from Denmark, Finland, Norway, and Sweden were collected and analysed...... by Nordic authors. Data included material from websites of ministries and authorities responsible for public health issues, with primary focus on steering documents, action programmes, and reports from 2001 until spring 2013. Results: Most strategies applied in Danish, Finnish, and Swedish documents focused...... on the population in general but paid special attention to vulnerable groups. The latest Danish and Finnish documents communicate a clearer commitment to address social inequalities in health. They emphasise the social gradient and the need to address the social determinants in order to improve the position...

  11. Fair Value Accounting and the Cost of Equity Capital: The Moderating Effect of Risk Disclosure

    Directory of Open Access Journals (Sweden)

    Dignah Ashwag

    2017-01-01

    Full Text Available Evidence thus far suggests fair value accounting poses risk and affects firms’ returns in some ways. This research, on a sample of Asian banks, improves the understanding of the information risk effect of fair value accounting by examining the moderating role of risk disclosure in the relationship between fair value accounting and the cost of equity capital. The results from a generalised method of moments on dynamic panel data analysis, show that risk disclosure mitigates the asymmetric information problem. Thus the findings contribute towards the standard setters’ effort in improving the practice of fair value accounting, and suggest that there are benefits in mandating disclosure especially for banks.

  12. Keeping Public Officials Accountable through Dialogue: Resolving the Accountability Paradox.

    Science.gov (United States)

    Roberts, Nancy C.

    2002-01-01

    Discusses Harmon's Accountability Paradox in relation to the accountability of public officials. Promotes the use of dialogue because its advantage outweighs its cost as a mechanism of accountability when officials confront problems that defy definition and solution and when traditional solution methods have failed. (Contains 54 references.) (JOW)

  13. Citizen participation in public accountability

    DEFF Research Database (Denmark)

    Damgaard, Bodil; Lewis, Jenny

    2014-01-01

    In this chapter we offer an analytical framework sensitive to the quality of citizen participation, which is measured in terms of transferred power from the governors to the citizens, and in terms of the degree to which citizens have access to accountability measures. We do this by combining...... Arnstein’s (1969) classic ladder of participation with a focus on citizen participation in regard to bureaucratic accountability, centered on efficiency and learning (cf. Bovens et al. 2008)....

  14. Developments in Public Accounting in Portugal

    Directory of Open Access Journals (Sweden)

    Maria José da Silva Fernandes

    2009-12-01

    Full Text Available In Portugal we are assisting, since the nineties, to the reform of all public accounting, having as main innovations the utilization of double entry system and the obligatoryness to implement three accounting systems: budget accounting, patrimonial and cost accounting. In the systems of patrimonial and cost accounting, it will be used the accrual systems. The publication of the first Public Accounting Plan (POCP in 1997 identifies the change from a traditional public accounting, which main objective was the execution and budgetary control to a modern public accounting with economical, financial and patrimonial information that serves as basis to the decision making and to the evaluation of public entities concerning the efficient, effective utilization and economy of the public resources, contributing, this way, to the implementation of the New Public Management. The objective of this work has two perspectives: to describe and analyze the situation in Portugal concerning the public accounting reform and to present some results consequent to twelve years of implementation.

  15. 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.

  16. Media and public accountability: Typology and exploration

    NARCIS (Netherlands)

    Jacobs, S.; Schillemans, T.

    2016-01-01

    The role of the media in public accountability has often been discussed. This is especially the case for public sector organisations, whose accountability relations have changed in the shift from government to governance. In this paper, we develop a typology of the ways mass media are involved in

  17. Media and public accountability: Typology and exploration

    NARCIS (Netherlands)

    Jacobs, S.; Schillemans, T.

    2016-01-01

    The role of the media in public accountability has often been discussed. This is especially the case for public sector organisations, whose accountability relations have changed in the shift from government to governance. In this paper, we develop a typology of the ways mass media are involved in pu

  18. Bank Accounts for Public Finance Agencies Income

    OpenAIRE

    Paweł Lenio

    2014-01-01

    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 er...

  19. Education Resourcing in Post-Apartheid South Africa: The Impact of Finance Equity Reforms in Public Schooling: Research Article

    Science.gov (United States)

    Motala, Shireen

    2006-01-01

    Through an analysis of recent quantitative data on equity and school funding in South Africa, this article aims to explicate the patterns and typology of inequality in post-apartheid South Africa, and to deepen our understanding of the construct of equity. It also aims to understand the application of equity in the context of public schooling…

  20. THE NEW CHALLENGES OF PUBLIC INSTITUTIONS ACCOUNTING

    Directory of Open Access Journals (Sweden)

    DINA IONELA-CLAUDIA

    2014-08-01

    Full Text Available Accounting of public institutions is an area in the middle of change, at the beginning of the year 2104 being recorded changes are consistent with significant impact on such areas, general, accounting. Given that the transformation process of how reporting is in progress, I found it helpful to attend a study aiming at the transformation imposed by the new legislative package, but what are the main issues that might affect implementation of the project. We have identified three directions by which the Ministry of public finance requires changing, such as: adaptation of the chart of accounts used by public entities, the creation of a national system of monitoring, reporting, verification and control of the financial statements, legal commitments and budgets of public entities and increasing training of Heads of financial and accounting departments. This structure is designed and realized study.

  1. Charter Schools and Accountability in Public Education.

    Science.gov (United States)

    Hill, Paul T.; Lake, Robin J.

    This book examines charter school accountability in theory and in fact. It attempts to explain how new forms of accountability for public education actually work. Information comes from a study of 150 schools and 60 authorizing agencies in six states (Arizona, California, Colorado, Georgia, Massachusetts, and Michigan). Extensive case studies of…

  2. Social Accounting and the Public Sector

    OpenAIRE

    Aronsson, Thomas

    2004-01-01

    This paper contributes to the theory of social accounting. As such, it tries to extend earlier literature on the welfare equivalence of the comprehensive net national product in two main directions, both of which refer to the public sector. One is by considering welfare measurement problems associated with redistributive policy and public good provision, when the public revenues are raised by distortionary taxes. The other is by addressing the consequences of a 'federation-like' decision stru...

  3. An ecological public health approach to understanding the relationships between sustainable urban environments, public health and social equity.

    Science.gov (United States)

    Bentley, Michael

    2014-09-01

    The environmental determinants of public health and social equity present many challenges to a sustainable urbanism-climate change, water shortages and oil dependency to name a few. There are many pathways from urban environments to human health. Numerous links have been described but some underlying mechanisms behind these relationships are less understood. Combining theory and methods is a way of understanding and explaining how the underlying structures of urban environments relate to public health and social equity. This paper proposes a model for an ecological public health, which can be used to explore these relationships. Four principles of an ecological public health-conviviality, equity, sustainability and global responsibility-are used to derive theoretical concepts that can inform ecological public health thinking, which, among other things, provides a way of exploring the underlying mechanisms that link urban environments to public health and social equity. Theories of more-than-human agency inform ways of living together (conviviality) in urban areas. Political ecology links the equity concerns about environmental and social justice. Resilience thinking offers a better way of coming to grips with sustainability. Integrating ecological ethics into public health considers the global consequences of local urban living and thus attends to global responsibility. This way of looking at the relationships between urban environments, public health and social equity answers the call to craft an ecological public health for the twenty-first century by re-imagining public health in a way that acknowledges humans as part of the ecosystem, not separate from it, though not central to it.

  4. School Autonomy as "The Way of the Future": Issues of Equity, Public Purpose and Moral Leadership

    Science.gov (United States)

    Keddie, Amanda

    2016-01-01

    This paper presents interview data from research conducted in two public high schools in the state of Queensland, Australia. The research was concerned with exploring issues of equity and diversity. Both schools had recently converted to "independent" status within a new state policy reform--the Independent Public Schools initiative.…

  5. The Equity Impact of Public Finance of Private Education Provision in Cote d'Ivoire

    Science.gov (United States)

    Sakellariou, Chris; Patrinos, Harry Anthony

    2009-01-01

    The equity effects of public subsidization of private schools in Cote d'Ivoire are analyzed. The subsidy per student in private (and public) schools increases as one goes to higher household per capita expenditure groups. Students from families in the highest expenditure quartile receive twice the subsidy received by students from families in the…

  6. Background of the Degree in Public Accounting

    Directory of Open Access Journals (Sweden)

    José G. Vargas-Hernández

    2012-08-01

    Full Text Available This paper aims to review public accountant education in terms of the interrelated subjects as well as its background. The results of this education development project improve the formation of the accountant public education because of its linkage between teachers and students in the research process and the design of new teaching strategies that contribute to solving real problems and facilitate the social projection. The academic administration is characterized by processes that arise and is generated within the same individuals, focused on the construction and reconstruction of knowledge, proper training and formation of builders of their own processes.

  7. Public/private financing in the Greek health care system: implications for equity.

    Science.gov (United States)

    Liaropoulos, L; Tragakes, E

    1998-02-01

    The 1983 health reforms in Greece were indirectly aimed at increasing equity in financing through expansion of the role of the public sector and restriction of the private sector. However, the rigid application of certain measures, the failure to change health care financing mechanisms, as well as growing dissatisfaction with publicly provided services actually increased the private share of health care financing relative to that of the public share. The greatest portion of this increase involved out-of-pocket payments, which constitute the most regressive form of financing, and hence resulted in reduced equity. The growing share of private insurance financing, though as yet quite small, has also contributed to reducing equity. Within public funding, while a small shift has occurred in favor of tax financing, it is questionable whether this has contributed to increased equity in view of widespread tax evasion. On balance, it is most unlikely that the 1983 health care reforms have led to increased equity; it is rather more likely that the system in operation today is more inequitable from the point of view of financing than the highly inequitable system that was in place in the early 1980s.

  8. Public Anthropology as Public Pedagogy: An Autobiographical Account

    Science.gov (United States)

    Beck, Sam

    2011-01-01

    This autobiographical account provides a historical map of landmarks in the author's personal and professional life that led him to his present understanding of public anthropology as public pedagogy and vice versa. He indicates that his experiences led him to study sociocultural anthropology to investigate learning from experience, a foundational…

  9. Public Anthropology as Public Pedagogy: An Autobiographical Account

    Science.gov (United States)

    Beck, Sam

    2011-01-01

    This autobiographical account provides a historical map of landmarks in the author's personal and professional life that led him to his present understanding of public anthropology as public pedagogy and vice versa. He indicates that his experiences led him to study sociocultural anthropology to investigate learning from experience, a foundational…

  10. Career Integration in the Public Accounting Profession

    Science.gov (United States)

    Ras, Gerard J. M.

    2008-01-01

    This paper seeks to solve the labor shortage in the public accounting profession. It examines why people want to become CPAs, the influence of generational differences on career choices and considers methods to attract and retain CPAs that focus on attracting students, work-life balance issues and alternative work arrangements through career…

  11. Engineering Accountability for Results into Public Education.

    Science.gov (United States)

    Lessinger, Leon

    "Accountability" is a classical term in management theory, but new in education. It is the product of the process of performance contracting, in which a public authority grants money to a local educational agency to contract with private enterprise to achieve specific goals within a specific period for specific costs. This process can be…

  12. Organizational level indicators to address health equity work in local public health agencies: A scoping review.

    Science.gov (United States)

    Salter, Katherine; Salvaterra, Rosana; Antonello, Deborah; Cohen, Benita E; Kothari, Anita; LeBer, Marlene Janzen; LeMieux, Suzanne; Moran, Kathy; Rizzi, Katherine; Robson, Jordan; Wai, Caroline

    2017-09-14

    To determine what organizational level indicators exist that could be used by local Ontario public health agencies to monitor and guide their progress in addressing health equity. This scoping review employed Arksey and O'Malley's (2005) six-stage framework. Multiple online databases and grey literature sources were searched using a comprehensive strategy. Studies were included if they described or used indicators to assess an organization's health equity activity. Abstracted indicator descriptions were classified using the roles for public health action identified by the Canadian National Collaborating Centre for Determinants of Health (NCCDH). Health equity experts participated in a consultation phase to examine items extracted from the literature. Eighteen peer-reviewed studies and 30 grey literature reports were included. Abstracted indicators were considered for 1) relevance for organizational assessment, 2) ability to highlight equity-seeking populations, and 3) potential feasibility for application. Twenty-eight items formed the basis for consultation with 13 selected health equity experts. Items considered for retention were all noted to require significant clarification, definition and development. Those eliminated were often redundant or not an organizational level indicator. Few evidence-based, validated indicators to monitor and guide progress to address health inequities at the level of the local public health organization were identified. There is a need for continued development of identified indicator items, including careful operationalization of concepts and establishing clear definitions for key terms.

  13. 12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Science.gov (United States)

    2010-01-01

    ... independent public accountants and accounting firms performing audit services. 513.8 Section 513.8 Banks and... Removal, suspension, or debarment of independent public accountants and accounting firms performing audit... of independent public accountants and their accounting firms from performing independent audit...

  14. Private equity leveraged buyout and public values: the bankruptcy of Eircom, Ireland

    NARCIS (Netherlands)

    Lemstra, W.; Groenewegen, J.P.M.

    2012-01-01

    In 2008 the Delft University of Technology was commissioned by the Ministry of Economic Affairs of the Netherlands to investigate the potential impact of private equity leverage buy-out in the telecommunication sector on the public values that the government wished to safeguard. The study provided a

  15. Digital technologies for population health and health equity gains: the perspective of public health associations.

    Science.gov (United States)

    Chauvin, James; Perera, Yoshith; Clarke, Michael

    2016-11-01

    Digital technology (DT) plays an increasingly important role in the health sector. This study explores how national public health associations (PHAs) use DT to achieve their mandate. The World Federation of Public Health Associations canvassed and conducted a semi-structured interview with its national public health association members about their use of DT, the challenges they encounter in using it, and their experiences and thoughts as to how to assess its impact, both organizationally as well as on population health and health equity. The study found that digital technology plays an important role in some PHAs, principally those in higher income countries. PHAs want to broaden their use within PHAs and to assess how DT enables PHAs to achieve their organizational mandates and goals, including improved public health and health equity.

  16. 76 FR 12549 - Public Availability of Government Accountability Office Records

    Science.gov (United States)

    2011-03-08

    ... / Tuesday, March 8, 2011 / Rules and Regulations#0;#0; ] GOVERNMENT ACCOUNTABILITY OFFICE 4 CFR Part 81 Public Availability of Government Accountability Office Records AGENCY: Government Accountability Office... clarify procedures to obtain Government Accountability Office (GAO) documents. Published GAO...

  17. 75 FR 71567 - Public Availability of Government Accountability Office Records

    Science.gov (United States)

    2010-11-24

    ...; ] GOVERNMENT ACCOUNTABILITY OFFICE 4 CFR Part 81 Public Availability of Government Accountability Office Records AGENCY: Government Accountability Office. ACTION: Proposed rule. SUMMARY: These proposed revisions would clarify procedures to obtain Government Accountability Office (GAO) documents. Published...

  18. Air Quality Strategies on Public Health and Health Equity in Europe—A Systematic Review

    Directory of Open Access Journals (Sweden)

    Li Wang

    2016-12-01

    Full Text Available Air pollution is an important public health problem in Europe and there is evidence that it exacerbates health inequities. This calls for effective strategies and targeted interventions. In this study, we conducted a systematic review to evaluate the effectiveness of strategies relating to air pollution control on public health and health equity in Europe. Three databases, Web of Science, PubMed, and Trials Register of Promoting Health Interventions (TRoPHI, were searched for scientific publications investigating the effectiveness of strategies on outdoor air pollution control, public health and health equity in Europe from 1995 to 2015. A total of 15 scientific papers were included in the review after screening 1626 articles. Four groups of strategy types, namely, general regulations on air quality control, road traffic related emission control interventions, energy generation related emission control interventions and greenhouse gas emission control interventions for climate change mitigation were identified. All of the strategies reviewed reported some improvement in air quality and subsequently in public health. The reduction of the air pollutant concentrations and the reported subsequent health benefits were more significant within the geographic areas affected by traffic related interventions. Among the various traffic related interventions, low emission zones appeared to be more effective in reducing ambient nitrogen dioxide (NO2 and particulate matter levels. Only few studies considered implications for health equity, three out of 15, and no consistent results were found indicating that these strategies could reduce health inequity associated with air pollution. Particulate matter (particularly fine particulate matter and NO2 were the dominant outdoor air pollutants examined in the studies in Europe in recent years. Health benefits were gained either as a direct, intended objective or as a co-benefit from all of the strategies examined

  19. Air Quality Strategies on Public Health and Health Equity in Europe-A Systematic Review.

    Science.gov (United States)

    Wang, Li; Zhong, Buqing; Vardoulakis, Sotiris; Zhang, Fengying; Pilot, Eva; Li, Yonghua; Yang, Linsheng; Wang, Wuyi; Krafft, Thomas

    2016-12-02

    Air pollution is an important public health problem in Europe and there is evidence that it exacerbates health inequities. This calls for effective strategies and targeted interventions. In this study, we conducted a systematic review to evaluate the effectiveness of strategies relating to air pollution control on public health and health equity in Europe. Three databases, Web of Science, PubMed, and Trials Register of Promoting Health Interventions (TRoPHI), were searched for scientific publications investigating the effectiveness of strategies on outdoor air pollution control, public health and health equity in Europe from 1995 to 2015. A total of 15 scientific papers were included in the review after screening 1626 articles. Four groups of strategy types, namely, general regulations on air quality control, road traffic related emission control interventions, energy generation related emission control interventions and greenhouse gas emission control interventions for climate change mitigation were identified. All of the strategies reviewed reported some improvement in air quality and subsequently in public health. The reduction of the air pollutant concentrations and the reported subsequent health benefits were more significant within the geographic areas affected by traffic related interventions. Among the various traffic related interventions, low emission zones appeared to be more effective in reducing ambient nitrogen dioxide (NO₂) and particulate matter levels. Only few studies considered implications for health equity, three out of 15, and no consistent results were found indicating that these strategies could reduce health inequity associated with air pollution. Particulate matter (particularly fine particulate matter) and NO₂ were the dominant outdoor air pollutants examined in the studies in Europe in recent years. Health benefits were gained either as a direct, intended objective or as a co-benefit from all of the strategies examined, but no

  20. Air Quality Strategies on Public Health and Health Equity in Europe—A Systematic Review

    Science.gov (United States)

    Wang, Li; Zhong, Buqing; Vardoulakis, Sotiris; Zhang, Fengying; Pilot, Eva; Li, Yonghua; Yang, Linsheng; Wang, Wuyi; Krafft, Thomas

    2016-01-01

    Air pollution is an important public health problem in Europe and there is evidence that it exacerbates health inequities. This calls for effective strategies and targeted interventions. In this study, we conducted a systematic review to evaluate the effectiveness of strategies relating to air pollution control on public health and health equity in Europe. Three databases, Web of Science, PubMed, and Trials Register of Promoting Health Interventions (TRoPHI), were searched for scientific publications investigating the effectiveness of strategies on outdoor air pollution control, public health and health equity in Europe from 1995 to 2015. A total of 15 scientific papers were included in the review after screening 1626 articles. Four groups of strategy types, namely, general regulations on air quality control, road traffic related emission control interventions, energy generation related emission control interventions and greenhouse gas emission control interventions for climate change mitigation were identified. All of the strategies reviewed reported some improvement in air quality and subsequently in public health. The reduction of the air pollutant concentrations and the reported subsequent health benefits were more significant within the geographic areas affected by traffic related interventions. Among the various traffic related interventions, low emission zones appeared to be more effective in reducing ambient nitrogen dioxide (NO2) and particulate matter levels. Only few studies considered implications for health equity, three out of 15, and no consistent results were found indicating that these strategies could reduce health inequity associated with air pollution. Particulate matter (particularly fine particulate matter) and NO2 were the dominant outdoor air pollutants examined in the studies in Europe in recent years. Health benefits were gained either as a direct, intended objective or as a co-benefit from all of the strategies examined, but no consistent

  1. 12 CFR 563c.3 - Qualification of public accountant.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Qualification of public accountant. 563c.3... REQUIREMENTS Form and Content of Financial Statements § 563c.3 Qualification of public accountant. (See also 17 CFR 210.2-01.) The term “qualified public accountant” means a certified public accountant or...

  2. Transformation of Inventory Accounting in Terms of Harmonization of Public Sector Accounting Systems with International Standards

    OpenAIRE

    Vasyl Pihosh

    2014-01-01

    The article investigates accounting procedures for inventory in public sector institutions. The analysis of the most important aspects of accounting for inventories is being held, which are reflected in Instructions for inventory accounting No. 125, Regulation on inventory accounting in budgetary institutions, National regulation (standard) of accounting in the public sector 123 'Inventory', International standard of accounting in the public sector 12 'Inventory', particularly, the recognitio...

  3. Women and Minorities in Alaskan Aviation. Alaskan Equity Publication.

    Science.gov (United States)

    Dordan, Mary Lou; Nicholson, Deborah

    This resource guide tells the story of Alaskan women and minority aviators and those in aviation-related businesses, from the early 20th century to the present. Developed for secondary students but also suitable for younger students, the guide combines six accounts of Alaskan women and minority aviators with classroom activities centered around…

  4. 12 CFR 621.4 - Audit by qualified public accountant.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Audit by qualified public accountant. 621.4... REQUIREMENTS General Rules § 621.4 Audit by qualified public accountant. (a) Each institution shall, at least annually, have its financial statements audited by a qualified public accountant in accordance...

  5. 5 CFR 950.203 - Public accountability standards.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Public accountability standards. 950.203... PRIVATE VOLUNTARY ORGANIZATIONS Eligibility Provisions § 950.203 Public accountability standards. (a) To... comply with the requirements of public accountability, and the charitable organization may be...

  6. Critical Race Theory, race equity, and public health: toward antiracism praxis.

    Science.gov (United States)

    Ford, Chandra L; Airhihenbuwa, Collins O

    2010-04-01

    Racial scholars argue that racism produces rates of morbidity, mortality, and overall well-being that vary depending on socially assigned race. Eliminating racism is therefore central to achieving health equity, but this requires new paradigms that are responsive to structural racism's contemporary influence on health, health inequities, and research. Critical Race Theory is an emerging transdisciplinary, race-equity methodology that originated in legal studies and is grounded in social justice. Critical Race Theory's tools for conducting research and practice are intended to elucidate contemporary racial phenomena, expand the vocabulary with which to discuss complex racial concepts, and challenge racial hierarchies. We introduce Critical Race Theory to the public health community, highlight key Critical Race Theory characteristics (race consciousness, emphases on contemporary societal dynamics and socially marginalized groups, and praxis between research and practice) and describe Critical Race Theory's contribution to a study on racism and HIV testing among African Americans.

  7. Equity, public policy and outpatient specialty mental health services.

    Science.gov (United States)

    Savoca, E

    1993-01-01

    This study provides evidence on the role of the public sector in the allocation of ambulatory specialty mental health services across income groups in the adult population. Results suggest that in the early to mid-1980s, the tax and transfer system effectively lowered the price of services to the poor and the rich, thus causing the highest use by persons at the extreme ends of the income distribution. High utilization at the low end of the income scale can be largely attributed to publicly provided insurance. A comparison of demand prior to the Medicaid cuts brought on by the Omnibus Budget and Reconciliation Act (OBRA) of 1981 with post-OBRA estimates reveals the extreme sensitivity of demand to changes in coverage. Among upper income groups the results imply that the implicit price of specialty mental health care falls as income rises. This finding is consistent with the hypothesis that the government's exclusion of health benefits and expenditures from taxation effectively lowers the price of medical services to individuals in high marginal income tax brackets. It also suggests that recent proposals to limit the tax exclusion of employer-paid premiums may lead to a more equitable distribution of resources in the specialty mental health sector.

  8. Principles of Public Reason in the UNFCCC: Rethinking the Equity Framework.

    Science.gov (United States)

    Boran, Idil

    2016-04-26

    Since 2011, the focus of international negotiations under the UNFCCC has been on producing a new climate agreement to be adopted in 2015. This phase of negotiations is known as the Durban Platform for Enhanced Action. The goal has been to update the global effort on climate for long-term cooperation. In this period, various changes have been contemplated on the design of the architecture of the global climate effort. Whereas previously, the negotiation process consisted of setting mandated targets exclusively for developed countries, the current setting requests of each country to pledge its contribution to the climate effort in the form of Intended Nationally Determined Contributions (INDCs). The shift away from establishing negotiated targets for rich countries alone towards a universal system of participation through intended contributions raised persistent questions on how exactly the new agreement can ensure equitable terms. How to conceptualize equity within the 2015 climate agreement, and beyond, is the focus of this paper. The paper advances a framework on equity, which moves away from substantive moral conceptions of burden allocation toward refining principles of public reason specially designed for the negotiation process under the UNFCCC. The paper outlines the framework's main features and discusses how it can serve a facilitating role for multilateral discussion on equity on a long-term basis capable of adapting to changing circumstances.

  9. The relevance of Critical Accounting Theory (CAT) to effectiveness of public financial accountability in emerging economies

    OpenAIRE

    Oluwadare, E; Samy, M

    2015-01-01

    In the past, researchers of financial accountability have relied on Agency and Stewardship theories to explain the phenomena that may hinder the exchange of financial information in the accountability process. This article examines the relevance of CAT to effective public financial accountability.Public sector in developing countries has accountability mechanism that is based onagency model. Accountability mechanism following the assumptions of principal-agent theory will most likely focus on...

  10. [Decentralization and equity: public health expenditure in the municipalities of the Province of Buenos Aires].

    Science.gov (United States)

    Lago, Fernando Pablo; Moscoso, Nebel Silvana; Elorza, María Eugenia; Ripari, Nadia Vanina

    2012-12-01

    In this paper we analyze the degree of equity in access to the public health care system in the Province of Buenos Aires (Argentina). Through a quantitative retrospective study, we analyze the inequalities in the distribution of the total public health expenditure per capita. This variable is used as a proxy for the ability of the inhabitants of each jurisdiction to access health care services. The results indicate the existence of large disparities in the levels of expenditure devoted to the population without health coverage. Moreover, the existence of greater health care needs (estimated using infant mortality rates and percentage of homes with basic needs unmet) does not translate into higher levels of public expenditure. Finally, we detect a positive association between the relative wealth of municipalities (measured by the gross geographic product per capita) and the public health expenditure per capita.

  11. 77 FR 2576 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Science.gov (United States)

    2012-01-18

    ... Release No. 34-66141/January 11, 2012] Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support Fee for Calendar Year 2012 The Sarbanes-Oxley Act of 2002, as amended (the ``Sarbanes-Oxley Act''),\\1\\ established the Public Company Accounting Oversight Board...

  12. 78 FR 11915 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Science.gov (United States)

    2013-02-20

    ..., Release No. 68921/February 13, 2013] Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support Fee for Calendar Year 2013 The Sarbanes-Oxley Act of 2002, as amended (the ``Sarbanes-Oxley Act''),\\1\\ established the Public Company Accounting Oversight Board (``PCAOB'') to...

  13. 75 FR 81684 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Science.gov (United States)

    2010-12-28

    ...; Release No. 34-63596/December 22, 2010] Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support Fee for Calendar Year 2011 The Sarbanes-Oxley Act of 2002, as amended (the ``Sarbanes-Oxley Act''), established the Public Company Accounting Oversight Board (``PCAOB'')...

  14. Public accountants' field dependence: Canadian evidence.

    Science.gov (United States)

    Hicks, Elizabeth; Bagg, Robert; Doyle, Wendy; Young, Jeffrey D

    2007-12-01

    The cognitive styles of 113 practicing, professional accountants from Nova Scotia, Canada were examined using the Group Embedded Figures Test. They completed a demographic survey for descriptive information as well as their rank in the firm and preferred area of professional practice. Analysis suggested professional accountants tend to be more analytical than intuitive in cognitive style and, consistent with recent findings in other fields, men and women in accounting do not appear to be different in cognitive style. No statistically significant differences were found on the embedded figures scores across ranks of trainee, manager, and partner or across select, preferred areas of professional practice.

  15. Public accounting and its challenges: the case of Hungary

    Directory of Open Access Journals (Sweden)

    JOZSEF SIMON

    2013-09-01

    Full Text Available In a democratic state, citizens expect that those currently in power be obliged to justify the way they spend and manage public funds. The enforcement of accountability has several preconditions. At the same time, the accounting system constitutes one part of the public sector’s information system. Thus, studying the information system in a systematic manner is important. The information system must meet diverse needs. The present paper aims at showing those requirements. When considered in a comparative perspective, different public accountancy systems implemented internationally show different forms. Every country can decide in which area and how the cash-flow approach and accrual based accounting can be used. The purpose of this paper is to verify whether and how could the usage of accrual based accounting influence the public accounting methods and the functions of public accountancy.

  16. Public Health and Education Spending in Ghana in 1992-98: Issues of Equity and Efficiency. Working Paper No. 2579.

    Science.gov (United States)

    Canagarajah, Sudharshan; Ye, Xiao

    This paper analyzes efficiency and equity issues in public expenditures on education and health in Ghana during the 1990s. Data were drawn from reports of the ministries of education and health and from household surveys conducted 1988-98. In the late 1990s, Ghana's public expenditures on education decreased. Basic education enrollment was…

  17. Accounting System in Croatian Public Healthcare Organizations: an Empirical Analysis

    Directory of Open Access Journals (Sweden)

    Davor VAŠIČEK

    2010-06-01

    Full Text Available In considering the adequacy of adopting accruals and IPSASs, this paper tests the appropriateness of existing modified accrual accounting and financial reporting system in Croatian public healthcare sector. The paper indicates that accounting information system contains discrepancies and constraints in assuring true and fair view of organization’s financial position and performance. Our statistics confirms low level of cost and managerial accounting methods development, and external and internal financial reporting convergence.Having in mind its specificities, we argue that Croatian public healthcare sector represents a segmental accounting subsystem within the integral public sector accounting framework, where accruals implementation might prove justifiable.

  18. LINKING PUBLIC HEALTH AND AIR QUALITY DATA FOR ACCOUNTABILITY

    Science.gov (United States)

    Program Area: Environmental HealthTopic Area: Linking Public Health Data into ActionTitle of Presentation: Linking Public Health and Air Quality Data for AccountabilityBackground and Significance Tracking environmental exposures to air pollutan...

  19. Accounting Public Institutions From Classic To Modern

    OpenAIRE

    TATIANA UŢA; NARCISA COMAN (ANDREI-COMAN)

    2010-01-01

    Local communities in Romania and around the world, faced with extensive decentralization of public services have turned into real management units which must meet the needs of increasingly diverse individuals, the insurance fund with limited resources . This has led to the identification of resource management budget and transparency in their use, on one hand, and secondly the criteria of efficiency, effectiveness and economy.

  20. Equity Value of Slovenian Publicly Traded Companies on the Basis of Discounted Free Cash Flows, 2006–2011

    Directory of Open Access Journals (Sweden)

    Aleš Trunk

    2013-01-01

    Full Text Available The purpose of the paper is to assess the equity value of Slovenianpublicly traded companies, before and after financial-economic crises,on the basis of discounted free cash flows to equity and to compare itwith market equity values of companies. The fundamental equity valueof the selected companies (25 is calculated by a two-stage model. Themethod of paired-samples t-tests did not confirm the hypothesis thatthe fundamental value of Slovenian publicly traded companies betterreflects market values currently in financial and economic crisis (2011as before (2006. However we found out that the market equity valueof companies in relation to the fundamental equity value of companiesis lower in 2011 than in 2006. Fundamental value of company isimportant for both management, as well as external stakeholders. Thewide variation in market and fundamental values are the basis for highvalue adjustments, which reduces confidence in the capital market.This has a negative impact on the operation of financial institutions,individual and companies investment. There are various models of thebasic calculations used in the model evaluation. This study shows theproblem of company valuation on small and emerging capital marketswith a short history of data.

  1. 12 CFR 363.3 - Independent public accountant.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Independent public accountant. 363.3 Section 363.3 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY ANNUAL INDEPENDENT AUDITS AND REPORTING REQUIREMENTS § 363.3 Independent public accountant....

  2. Student Perceptions of Public Accounting Internships: A Case Study

    Science.gov (United States)

    Paine, Brenda E.

    2017-01-01

    The purpose of this dissertation research was to gather data about how students felt about their public accounting internships and to understand how their internship experiences affected their feelings toward public accounting and their career paths. One small, private, Midwest business college was selected for this case study research. Nine…

  3. Accountability in Ontario's Public Colleges: A Discussion Paper. ACAATO Document

    Science.gov (United States)

    Hook, Richard

    2012-01-01

    Accountability, "the extent to which one must answer to higher authority for one's actions" (Shafritz & Russell, 2000, p. 343), is a critical part of corporate and democratic life. In public institutions, sound accountability processes assure those in executive, governance, audit and "elected official" roles that public resources are being…

  4. Retractions of scientific publications: responsibility and accountability.

    Science.gov (United States)

    Katavić, Vedran

    2014-01-01

    This evidence-based opinion piece gives a short overview of the increase in retractions of publications in scientific journals and discusses various reasons for that increase. Also discussed are some of the recent prominent cases of scientific misconduct, the number of authors with multiple retractions, and problems with reproducibility of published research. Finally, some of the effects of faulty research on science and society, as well as possible solutions are discussed.

  5. ACCOUNTING PUBLIC INSTITUTIONS FROM CLASSIC TO MODERN

    Directory of Open Access Journals (Sweden)

    TATIANA UŢA

    2010-01-01

    Full Text Available Local communities in Romania and around the world, faced with extensive decentralization of public services have turned into real management units which must meet the needs of increasingly diverse individuals, the insurance fund with limited resources . This has led to the identification of resource management budget and transparency in their use, on one hand, and secondly the criteria of efficiency, effectiveness and economy.

  6. Accounting Considerations in Public Sector Risk Management Pools.

    Science.gov (United States)

    Commons, Harriet V.

    1987-01-01

    The Government Accounting Standards Board's Insurance Issues Project has issued an invitation to comment on two issues: (1) whether governmental risk pools should follow the same accounting principles as commercial insurance companies and (2) financial statement disclosures required of entities with public accountability (MLF)

  7. Accounting Considerations in Public Sector Risk Management Pools.

    Science.gov (United States)

    Commons, Harriet V.

    1987-01-01

    The Government Accounting Standards Board's Insurance Issues Project has issued an invitation to comment on two issues: (1) whether governmental risk pools should follow the same accounting principles as commercial insurance companies and (2) financial statement disclosures required of entities with public accountability (MLF)

  8. Distinctive research patterns on public sector performance measurement of public administration and accounting disciplines

    NARCIS (Netherlands)

    van Helden, G. Jan; Johnsen, Age; Vakkuri, Jarmo

    2008-01-01

    This article explores distinctive research patterns of public administration and accounting disciplines concerning public sector performance measurement (PSPM). Our review shows that accounting researchers from Europe investigate reasons for limited PM use and factors explaining a rational or symbol

  9. Public Sector Accounting - An Interdisciplinary Field Involving Accounting, Economics, and Jurisprudence

    OpenAIRE

    Ryosuke Tao

    2012-01-01

    Public sector accounting has recently been improved. Currently, there are requirements to disclose stock information in addition to the flow information presented in budget statements or accounts statements. Public sectors have prepared and disclosed their financial statements (including balance sheets and income statements) based on business accounting approaches. Moreover, as a matter of policy, the government tends to prepare and disclose cost information along with the financial statement...

  10. Contracts, Performance Measurement and Accountability in the Public Sector

    DEFF Research Database (Denmark)

    Drewry, Gavin; Greve, Carsten; Tanquerel, Thierry

    This book addresses issues to do with public accountability, audit and performance measurement that are both highly topical and of crucial importance to the theory and practice of public administration in an era of contractualized public management. The literature on public sector contracting...... of audit and accountability in a variety of countries and contexts; the third part offers some wider, cross-cutting perspectives. Based on the work of the EGPA permanent study group on the history of contractualization, Contracts, Performance Measurement and Accountability in the Public Sector draws upon...... - covering both 'hard' agreements (ones that are legally enforceable) and 'soft' agreements (enforced by negotiation and mutual trust) - has been growing for some time and the present book adds a primarily European perspective on contracting, performance-based management and accountability. One important...

  11. Promoting Social Equity, Diversity, and Inclusion through Accreditation: Comparing National and International Standards for Public Affairs Programs in Latin America

    Science.gov (United States)

    Rubaii, Nadia

    2016-01-01

    Purpose: This purpose of this study is to examine the extent to which accreditation of public affairs programs can be a tool to advance social equity, diversity, and inclusion. The paper is presented in the context of the widespread acceptance of the importance of addressing social inequalities in Latin America and the critical role that public…

  12. Exploring Issues of Implementation, Equity, and Student Achievement With Educational Software in the DC Public Schools

    Directory of Open Access Journals (Sweden)

    June Ahn

    2016-08-01

    Full Text Available In this article, we present analyses from a researcher-practitioner partnership in the District of Columbia Public Schools, where we are exploring the impact of educational software on students’ academic achievement. We analyze a unique data set that combines student-level information from the district with data of student usage of a mathematics game platform: First in Math (FIM. These data offer a window into long-standing issues in the educational technology literature around implementation, equity, and student achievement. We show that time spent in FIM was correlated with improved future performance on standardized math assessments for students in Grades 4–8. However, student time spent using FIM was highly related to factors such as race, gender, and prior achievement. Such observations from data are helpful for school districts and researchers to inform equitable implementation of new technologies and maximize benefits to learners.

  13. Sociodemographic data collection for health equity measurement: a mixed methods study examining public opinions.

    Science.gov (United States)

    Kirst, Maritt; Shankardass, Ketan; Bomze, Sivan; Lofters, Aisha; Quiñonez, Carlos

    2013-08-30

    Monitoring inequalities in healthcare is increasingly being recognized as a key first step in providing equitable access to quality care. However, the detailed sociodemographic data that are necessary for monitoring are currently not routinely collected from patients in many jurisdictions. We undertook a mixed methods study to generate a more in-depth understanding of public opinion on the collection of patient sociodemographic information in healthcare settings for equity monitoring purposes in Ontario, Canada. The study included a provincial survey of 1,306 Ontarians, and in-depth interviews with a sample of 34 individuals. Forty percent of survey participants disagreed that it was important for information to be collected in healthcare settings for equity monitoring. While there was a high level of support for the collection of language, a relatively large proportion of survey participants felt uncomfortable disclosing household income (67%), sexual orientation (40%) and educational background (38%). Variation in perceived importance and comfort with the collection of various types of information was observed among different survey participant subgroups. Many in-depth interview participants were also unsure of the importance of the collection of sociodemographic information in healthcare settings and expressed concerns related to potential discrimination and misuse of this information. Study findings highlight that there is considerable concern regarding disclosure of such information in healthcare settings among Ontarians and a lack of awareness of its purpose that may impede future collection of such information. These issues point to the need for increased education for the public on the purpose of sociodemographic data collection as a strategy to address this problem, and the use of data collection strategies that reduce discomfort with disclosure in healthcare settings.

  14. Information and Equity.

    Science.gov (United States)

    Lievrouw, Leah A.; Farb, Sharon E.

    2003-01-01

    Reviews a selection of recent studies from various disciplines on information and social equity and on the digital divide in order to outline a basic conceptual framework for considering information equity. Highlights include equity versus equality; vertical and horizontal perspectives; social capital and public goods; and intellectual property.…

  15. Accounting, Accountability, and Ethics in Public Sector Organizations : Toward a Duality Between Instrumental Accountability and Relational Response-Ability

    NARCIS (Netherlands)

    Vosselman, E.G.J.

    2016-01-01

    This article challenges the performativity of organizational economics in the construction of “nexus-of-contract” organizations (or market bureaucracies) and inherent frames of instrumental accountability in the public sector. It argues for a duality between instrumental accountability and relationa

  16. Lost in diffusion? Democratic accountability in public-private partnerships

    OpenAIRE

    Willems, Tom

    2016-01-01

    Abstract: In academic literature and in the popular press complex forms of governance such as public-private partnerships (PPPs) are very often associated with democratic deficits due to a shortfall in accountability. Although this negative outlook on democratic accountability in PPPs is almost a self-evident truth, it remains insufficiently supported by empirical research.

  17. Understanding the Intentions of Accounting Students in China to Pursue Certified Public Accountant Designation

    Science.gov (United States)

    Wen, Lei; Hao, Qian; Bu, Danlu

    2015-01-01

    Based on the theory of planned behavior [Ajzen, I. (1991). "The theory of planned behavior." "Organizational Behavior and Human Decision Processes," 50(2), 179-211], we examine the factors influencing the decisions of accounting students in China concerning the certified public accountant (CPA) designation. Surveying 288…

  18. Understanding the Intentions of Accounting Students in China to Pursue Certified Public Accountant Designation

    Science.gov (United States)

    Wen, Lei; Hao, Qian; Bu, Danlu

    2015-01-01

    Based on the theory of planned behavior [Ajzen, I. (1991). "The theory of planned behavior." "Organizational Behavior and Human Decision Processes," 50(2), 179-211], we examine the factors influencing the decisions of accounting students in China concerning the certified public accountant (CPA) designation. Surveying 288…

  19. Controle público e eqüidade no acesso a hospitais sob gestão pública não estatal Public control and equity of access to hospitals under non-State public administration

    Directory of Open Access Journals (Sweden)

    Nivaldo Carneiro Junior

    2006-10-01

    Full Text Available OBJETIVO: Analisar as organizações sociais de saúde à luz do controle público e da garantia da eqüidade no acesso aos serviços de saúde. MÉTODOS: Utilizou-se a técnica de estudo de caso e foram selecionadas duas organizações sociais de saúde na região metropolitana de São Paulo. As categorias analíticas foram eqüidade no acesso e controle público, baseando-se em entrevistas com informantes-chave e relatórios técnico-administrativos. RESULTADOS: Observou-se que financiamento global e o controle administrativo das organizações sociais de saúde são atribuições do gestor estadual. A presença do gestor local é importante para a garantia da eqüidade no acesso, sendo que o controle público se expressa por ações fiscalizadoras mediante procedimentos contábil-financeiros. CONCLUSÕES: A eqüidade no acesso e o controle público não são contemplados na gestão dessas organizações. A questão central encontra-se na capacidade do poder público se fazer presente na implementação dessa modalidade no âmbito local, garantido a eqüidade no acesso e contemplando o controle público.OBJECTIVE: To analyze social health organizations in the light of public control and the guarantee of equity of access to health services. METHODS: Utilizing the case study technique, two social health organizations in the metropolitan region of São Paulo were selected. The analytical categories were equity of access and public control, and these were based on interviews with key informants and technical-administrative reports. RESULTS: It was observed that the overall funding and administrative control of the social health organizations are functions of the state administrator. The presence of a local administrator is important for ensuring equity of access. Public control is expressed through supervisory actions, by means of accounting and financial procedures. CONCLUSIONS: Equity of access and public control are not taken into consideration

  20. Publication of the accounting policies in accordance with IAS 8

    Directory of Open Access Journals (Sweden)

    Bešlić Ivana

    2013-01-01

    Full Text Available In global economy, accounting policies respectively the notes to financial statements of the enterprise are used as a complement for good quality financial reporting and strategic management. Selected accounting policies aligned with IAS/IFRS, as a key element of the notes complement content of accounting information in financial statements: balance sheet, income statement, cash flow statement, statement of changes on capital. This paper focuses on: 1. accounting principles and standards as well as origination in accounting policies, 2. choice of accounting policies in the area of long-term assets and inventory, 3. important features of notes to financial statements. In the Republic of Serbia publication of accounting policies must be in accordance with IAS 8. In this paper the autors used following methods of research: an overview relevant literature, the method of analysis, the method of synthesis, the method of induction, method of deduction and mathematical method.

  1. The Translation of Accrual Accounting and Budgeting and the Reconfiguration of Public Sector Accountants' Identities

    DEFF Research Database (Denmark)

    D. Becker, Sebastian; Jagalla, Tobias; Skærbæk, Peter

    2014-01-01

    -Network-Theory (ANT) and its concept of translation, this study seeks to explain how PSAs’ identities were transformed through the introduction of Accrual Output-Based Budgeting (AOBB) in two German states. Our analysis shows that the change of accounting regime was not a straightforward one, but rather involved......Under the umbrella of New Public Management (NPM) and managerialism, the last three decades have seen a widespread transformation of public sector accounting and budgeting from a cash to an accrual basis. Much of the ensuing research, however, has focused more on technical evaluations...... of these programmes and less on informing our knowledge of the interaction between such programmes and accountants. As public sector accountants (PSAs) are central entities in such programmes, the purpose of this paper is to focus on the reconfiguration of their identities. Using the theoretical lens of Actor...

  2. Why sustainable population growth is a key to climate change and public health equity.

    Science.gov (United States)

    Howat, Peter; Stoneham, Melissa

    2011-12-01

    Australia's population could reach 42 million by 2050. This rapid population growth, if unabated, will have significant social, public health and environmental implications. On the one hand, it is a major driver of climate change and environmental degradation; on the other it is likely to be a major contributor to growing social and health issues including a decline in quality of life for many residents. Disadvantaged and vulnerable groups will be most affected. The environmental, social and health-related issues include: pressure on the limited arable land in Australia; increased volumes of industrial and domestic waste; inadequate essential services; traffic congestion; lack of affordable housing; declining mental health; increased obesity problems; and inadequate aged care services. Many of these factors are related to the aggravation of climate change and health inequities. It is critical that the Australian Government develops a sustainable population plan with stabilisation of population growth as an option. The plan needs to ensure adequate hospitals and healthcare services, education facilities, road infrastructure, sustainable transport options, water quality and quantity, utilities and other amenities that are already severely overburdened in Australian cities. There is a need for a guarantee that affordable housing will be available and priority be given to training young people and Indigenous people for employment. This paper presents evidence to support the need for the stabilisation of population growth as one of the most significant measures to control climate change as well as to improve public health equity.

  3. Jedi Public Health: Co-creating an Identity-Safe Culture to Promote Health Equity.

    Science.gov (United States)

    Geronimus, Arline T; James, Sherman A; Destin, Mesmin; Graham, Louis A; Hatzenbuehler, Mark; Murphy, Mary; Pearson, Jay A; Omari, Amel; Thompson, James Phillip

    2016-12-01

    The extent to which socially-assigned and culturally mediated social identity affects health depends on contingencies of social identity that vary across and within populations in day-to-day life. These contingencies are structurally rooted and health damaging inasmuch as they activate physiological stress responses. They also have adverse effects on cognition and emotion, undermining self-confidence and diminishing academic performance. This impact reduces opportunities for social mobility, while ensuring those who "beat the odds" pay a physical price for their positive efforts. Recent applications of social identity theory toward closing racial, ethnic, and gender academic achievement gaps through changing features of educational settings, rather than individual students, have proved fruitful. We sought to integrate this evidence with growing social epidemiological evidence that structurally-rooted biopsychosocial processes have population health effects. We explicate an emergent framework, Jedi Public Health (JPH). JPH focuses on changing features of settings in everyday life, rather than individuals, to promote population health equity, a high priority, yet, elusive national public health objective. We call for an expansion and, in some ways, a re-orienting of efforts to eliminate population health inequity. Policies and interventions to remove and replace discrediting cues in everyday settings hold promise for disrupting the repeated physiological stress process activation that fuels population health inequities with potentially wide application.

  4. PROFESSIONAL ACCOUNTING ETHICS: A VISUAL ANALYSIS OF PUBLIC PERCEPTION

    Directory of Open Access Journals (Sweden)

    Renato Ferreira Leitão Azevedo

    2012-03-01

    Full Text Available The decline in both the number and quality of students choosing accounting programs has been a worldwide source of concern to scholars and practitioners. According to Albrecht and Sack (2000, that decline is a consequence of several factors, such as changes in business environment, decrease in salary levels and development of alternative careers perceived as more attractive by students and lack of information and/or misunderstanding related to accounting careers. For Carnegie and Napier (2010, comprehension of such external images related to accounting careers and accountants is important for assessing the roles of these professionals in a wider social context. The success of the accounting profession, according to Belski et al. (2004, largely depends on how it is viewed by the public, considering that the image of the accounting profession has been damaged in the recent past by the widely publicized accounting frauds, scandals and failures involving accounting firms and accountants. To support a better understanding of this phenomenon, the objective of this study is to identify and analyze whether the accounting profession is negatively stereotyped by public perception according to ethics. Based on an adapted photo-survey, with 1,034 randomly selected respondents, and tests of differences between means, the central hypothesis of this study was rejected: it is not possible to state that accounting professionals are negatively stereotyped for professional ethics. Also, there were no significant differences based on gender, academic background or education levels of the respondents, but on the other hand is possible to confirm a positive perception based on confidence interval analysis. Implications for practice and recommendations for future studies are both presented in the last section.

  5. Sexual Harassment And Public Accounting: Anecdotal Evidence From The Profession

    Directory of Open Access Journals (Sweden)

    Gerald J. Miller

    2011-01-01

    Full Text Available This article reports on anecdotal evidence gathered from a recent survey of women public accounting professionals.  Stanko and Schneider (1999 conducted the first national survey on sexual harassment in the public accounting profession and Stanko et al followed up with a more recent 2009 study.  In this paper, the anecdotal evidence gathered from the Stanko et al study is reported on. Analysis of written comments is important in that many respondents spent a great deal of time providing comprehensive and concise professional comments on specific recent experiences involving sexual harassment, rather than simply checking a box. The findings of this study show sexual harassment remains a serious concern, and that sexual discrimination in the workplace is a concern as well.  Although preventive measures have been put in place, these measures may not be working as well as intended, suggesting that public accounting firms need to revisit this issue to manage risk.

  6. Public Accountability: The Perceived Usefulness of School Annual Reports

    OpenAIRE

    Stuart Tooley; Jill Hooks

    2010-01-01

    Annual reports are an important component of New Zealand schools’ public accountability. Through theannual report the governance body informs stakeholders about school aims, objectives, achievements, use ofresources, and financial performance. This paper identifies the perceived usefulness of the school annualreport to recipients and the extent to which it serves as an instrument of accountability and/or decisionusefulness.The study finds that the annual report is used for a variety of purpos...

  7. Recasting the Vision for Achieving Equity: A Historical Analysis of Testing and Impediments to Process-Based Accountability

    Science.gov (United States)

    Walker, T. Anthony

    2017-01-01

    This article explores past and current education testing frameworks as a pretext for constructing a policy platform with the efficacy to transform systems and structures that hinder opportunities and resist equitable practices. The rise of accountability in education public policy has brought about intended and unintended outcomes. As prescribed,…

  8. Methodological aspects of accounting production cost of public sector entities

    Directory of Open Access Journals (Sweden)

    Людмила Геннадіївна Ловінська

    2015-09-01

    Full Text Available The necessity of obtaining objective information about the activities of the public sector in various areas of the production is defined. It is proved an expediency of development the Project of «Guidelines for the structure of production costs» on the basis of the approved in the public sector NP(SAPS 135 "Costs". The need for accounting costs by type of activity (operational, financial and investment is marked. The composition of production costs is defined

  9. A Bargain Half Fulfilled: Teacher Autonomy and Accountability in Traditional Public Schools and Public Charter Schools

    Science.gov (United States)

    Oberfield, Zachary W.

    2016-01-01

    Public charter schools (PCS) are thought to succeed because they have greater autonomy and are held more accountable than traditional public schools (TPS). Though teachers are central to this expectation, there is little evidence about whether teachers in PCS enjoy more autonomy and are held more accountable than teachers in TPS. Also, it is…

  10. Reducing the distance: equity issues in distance learning in public education

    Science.gov (United States)

    Campbell, Patricia B.; Storo, Jennifer

    1996-12-01

    Distance learning and educational equity both began with an emphasis on access, on providing underserved students with an increased access to education. Today definitions of equity have gone beyond simple access to include equal or equivalent treatment and outcomes while definitions of underserved students have expanded to include girls, children of color, children with limited English proficiency and children with disabilities. At the same time the definition of distance learning has expanded to include new technologies, new audiences and new roles. Based on these new definitions and roles, the article raises a number of equity challenges for distance learning educators centering around who is taught, what is taught and how the teaching is done. To answer these challenges, a series of recommendations are suggested that educators can implement to make distance learning a leader in increasing educational equity for all students. The time to act is now.

  11. South Africa and the Human Right to Water: Equity, Ecology and the Public Trust Doctrine

    National Research Council Canada - National Science Library

    David Takacs

    2016-01-01

    ...: "Everyone has the right to have access to sufficient food and water." In this paper, I analyze South Africa's revolutionary legal vision for marrying social equity to ecology in fulfilling the right to water...

  12. How are health equity aspects articulated in the public health policy documents in Saudi Arabia

    DEFF Research Database (Denmark)

    Eklund Karlsson, Leena; Saleh, Faten; Azam, Shadi

    health and to explore whether the documents include an equity perspective, and whether the suggested measures in these documents communicate a clear focus on promoting equity and/or on addressing the social gradient (the term refers to, that health improves with income throughout the income distribution...... was not explicitly used in these documents but the idea of equity was implicitly communicated by addressing objectives for tackling poverty and guaranteeing that all social groups share the benefits of growth and improvement of quality of life. Conclusions: The state’s role to protect health and provide health care...... to every citizen was emphasised. However, there is a need for an in-depth analysis on the concrete policy measures and implementation addressing health equity in KSA....

  13. The Public Protector as a Mechanism of Political Accountability: The ...

    African Journals Online (AJOL)

    MJM Venter

    2017-05-28

    May 28, 2017 ... that the Public Protector exercises its accounting role in the realisation of the right to ..... impartial, fair and confidential.30 However, the issue of the ombudsman's ..... advantage, or promise of such enrichment or advantage, by a person as a ..... Municipality to provide them with a property of equivalent value.

  14. Accounting for heterogeneity of public lands in hedonic property models

    Science.gov (United States)

    Charlotte Ham; Patricia A. Champ; John B. Loomis; Robin M. Reich

    2012-01-01

    Open space lands, national forests in particular, are usually treated as homogeneous entities in hedonic price studies. Failure to account for the heterogeneous nature of public open spaces may result in inappropriate inferences about the benefits of proximate location to such lands. In this study the hedonic price method is used to estimate the marginal values for...

  15. The Role of Accounting and Accounting Law in Establishing Public Economic Policies in the Post-crisis Period

    Directory of Open Access Journals (Sweden)

    Aurelian Virgil BĂLUŢĂ

    2012-06-01

    Full Text Available The following issues are being adressed in this paper: the relationship of accounting and accounting law with the local economy, the relationship of accounting and accounting law with macroeconomics, establishing public policies for certain categories of enterprises based on information provided by accounting and accounting law, the relationship of accounting and accounting law with macroeconomics foresight and forecast, the relationship of accounting and accounting law with the labor economy, the impact the wage regulations has on public economic policies under firm ownership change.

  16. Equity in the allocation of public sector financial resources in low- and middle-income countries: a systematic literature review.

    Science.gov (United States)

    Anselmi, Laura; Lagarde, Mylene; Hanson, Kara

    2015-05-01

    This review aims to identify, assess and analyse the evidence on equity in the distribution of public health sector expenditure in low- and middle-income countries. Four bibliographic databases and five websites were searched to identify quantitative studies examining equity in the distribution of public health funding in individual countries or groups of countries. Two different types of studies were identified: benefit incidence analysis (BIA) and resource allocation comparison (RAC) studies. Quality appraisal and data synthesis were tailored to each study type to reflect differences in the methods used and in the information provided. We identified 39 studies focusing on African, Asian and Latin American countries. Of these, 31 were BIA studies that described the distribution, typically across socio-economic status, of individual monetary benefit derived from service utilization. The remaining eight were RAC studies that compared the actual expenditure across geographic areas to an ideal need-based distribution. Overall, the quality of the evidence from both types of study was relatively weak. Looking across studies, the evidence confirms that resource allocation formulae can enhance equity in resource allocation across geographic areas and that the poor benefits proportionally more from primary health care than from hospital expenditure. The lack of information on the distribution of benefit from utilization in RAC studies and on the countries' approaches to resource allocation in BIA studies prevents further policy analysis. Additional research that relates the type of resource allocation mechanism to service provision and to the benefit distribution is required for a better understanding of equity-enhancing resource allocation policies.

  17. Corporate Accounting Rating and Its Practice in Publicly - Held Companies

    Directory of Open Access Journals (Sweden)

    Şerafettin Sevim

    2014-06-01

    Full Text Available Corporate Governance and its rating in publicly held companies has become a subject matter of both competition and prestige. Since the regulations introduced in the Turkish Commercial Code, have been prepared with the philosophy of the corporatization of all the firms, Corporate Governance shall become one of the most significant issues of the recent years. The capability of the implementation of corporate governance by the firms depend on the institutionalization of the accounting system. The object of this review is to enable Corporate Accounting Rating and to provide guiding suggestions to those companies who wish to achieve high grades in Corporate Accounting Rating regarding the accounting systems. The institutionalization of the accounting system required the following actions: The organization of the accounting systems of the firms should be realized in an effective manner,  An accounting manual should be prepared and released in the form of a book,  Ethi cal codes should be developed and should be applied on the decision making processes of the companies,  The policies concerning knowledge explanation should be prepared in a manner that enables access to accurate and reliable information,  The information technologies should be designed in an updated manner that will facilitate access to internet sites and to the available knowledge.  Committees should be established not only for compulsory auditing, but also for internal audit processes

  18. Social media, knowledge translation, and action on the social determinants of health and health equity: A survey of public health practices.

    Science.gov (United States)

    Ndumbe-Eyoh, Sume; Mazzucco, Agnes

    2016-11-01

    The growth of social media presents opportunities for public health to increase its influence and impact on the social determinants of health and health equity. The National Collaborating Centre for Determinants of Health at St. Francis Xavier University conducted a survey during the first half of 2016 to assess how public health used social media for knowledge translation, relationship building, and specific public health roles to advance health equity. Respondents reported that social media had an important role in public health. Uptake of social media, while relatively high for personal use, was less present in professional settings and varied for different platforms. Over 20 per cent of those surveyed used Twitter or Facebook at least weekly for knowledge exchange. A lesser number used social media for specific health equity action. Opportunities to enhance the use of social media in public health persist. Capacity building and organizational policies that support social media use may help achieve this.

  19. Organizing public good provision: Lessons from managerial accounting

    OpenAIRE

    Arruñada, Benito; Hansen, Stephen Eliot

    2014-01-01

    This paper applies ideas and findings from Managerial Accounting to the problem of public good provision. It first links the problems of traditional bureaucracies with those of "discretionary expense centers", which are characterized by poor user and supplier incentives as well as overproduction. It then describes alternative hybrid organizations that delegate authority and provide incentives on some dimensions, while maintaining control on others. Finally, it illustrates the ideas with sever...

  20. Public Accountability: The Perceived Usefulness of School Annual Reports

    Directory of Open Access Journals (Sweden)

    Stuart Tooley

    2010-06-01

    Full Text Available Annual reports are an important component of New Zealand schools’ public accountability. Through theannual report the governance body informs stakeholders about school aims, objectives, achievements, use ofresources, and financial performance. This paper identifies the perceived usefulness of the school annualreport to recipients and the extent to which it serves as an instrument of accountability and/or decisionusefulness.The study finds that the annual report is used for a variety of purposes, including: to determine ifthe school has conducted its activities effectively and achieved stated objectives and goals; to examine studentachievements; to assess financial accountability and performance; and to make decisions about the school as asuitable environment for their child/children. Nevertheless, the study also finds that other forms ofcommunication are more important sources of information about the school than the annual report which isseen to fall short of users’ required qualities of understandability, reliability and readability. It would appearimperative that policy makers review the functional role of the school annual report which is a costlydocument to prepare. Further, school managers need to engage in alternative means to communicatesufficient and meaningful information in the discharge of public accountability.

  1. Equity, empowerment and choice: from theory to practice in public health.

    Science.gov (United States)

    Ratna, Jalpa; Rifkin, Susanb

    2007-05-01

    The purpose of this article is to illustrate how a framework that links equity and empowerment to improved health outcomes for those who live in poverty can be a useful tool for planning and managing health programmes. Using the work of Amartya Sen, Susan Rifkin has developed a framework described in the acronym CHOICE. The article applies the framework to two case studies from Kenya seeking to reduce the disease burdens of malaria and HIV/AIDS. The article examines how the process of pursuing equity and empowerment either supports the positive health outcomes identified as objectives and/or strengthens these outcomes.

  2. "Brown v Board of Education": A Restoration of Equity in Public Education

    Science.gov (United States)

    Willie, Charles

    2004-01-01

    In this article, the benefits of diversified learning environments like schools, colleges, and universities are emphasized. This analysis embraces the theory of complementarity implied in Benjamin E. May's observation that no one is wise enough, rich enough or strong enough "to go it alone". Diversified schools are essential in restoring equity to…

  3. Accounting models and devolution in the Italian public sector

    Directory of Open Access Journals (Sweden)

    Aldo Pavan

    2006-06-01

    Full Text Available In the 1990s Italy started a public sector administrative reform process consistent, in general terms, with the New Public Management movement. In particular, changes have been introduced in the budgeting and accounting systems of the State, municipalities, health care bodies, etc. In the same years an institutional reform also started and a strong power devolution process began to be realised; a shift to a federal form of the State seems to be the goal. Stating form the challenges coming from the devolution process, the article questions 1 if it is possible to find some shared features in theh reformed accounting systems of the different public sector organisation categories, and to shape in this way on or more accounting Italian models, and 2 if these models have an information capacity adequate to sustain the information needs- in terms of accountability, government co-ordination and decision making- emerging from the devolution process. The information needs in a devolved environment are recognised; eleven budgeting and accounting systems are analysed and compared. The issue of the consistency level existing between accountign and institutional reforms is also discussed.En la Italia de los años 90, se inició un proceso de reforma administrativa del sector público en consonancia, en términos generales, con el movimineto New Public Management. En concreto, se han introducido modificaciones en los sistemas contables y presupuestarios del Estado, de las corporaciones locales y de las instituciones sanitarias. Durante el mismo periodo se empreendió una reforma de carácter constitucional cuyo objetivo último parecía ser la constitución de un estado federal. A partir de los desafíos que supone todo proceso de descentralización, el artículo abre dos interrogantes: 1 la posibilidad de encontrar rasgos comunes en los sitemas contables reformados de los distintos niveles organizativos del sector público, con el fin de confirmar uno o

  4. Meeting the Needs of Nonpublic and Public Accountants in a 4-Year Program.

    Science.gov (United States)

    Palmer, Kristine N.; And Others

    1997-01-01

    Nonpublic (n=820) and public (n=200) accountants rated 112 knowledge and skill areas required of entry workers. Some differences in the importance of these requirements for nonpublic and public accountants have implications for accounting curriculum design. (SK)

  5. Components of Comprehensive Income and Statement of Changes in Equity: An Analysis of Public Companies’ Reporting Practices in Poland and Germany

    Directory of Open Access Journals (Sweden)

    Jacek Gad

    2015-09-01

    Full Text Available Purpose: Identification of methods for presenting the components of other comprehensive income in the statement of changes in equity in the reporting practices of public companies in Poland and Germany. Methodology: A study of domestic and foreign literature was conducted with analysis of annual reports of public companies. The study followed the method of induction and to analyse the results, the structure similarity index was used. Results: The results of the study supported conclusions that the companies under study had not  developed a uniform presentation of the components of comprehensive income in their statements of changes in equity. Five options of presenting the components of other comprehensive income in the statement of changes in equity were identified. Companies both from the WIG 30 and DAX  indices most frequently presented the statement of changes in equity in option 1, which consisted of presenting the total comprehensive income item in a row and detailed items of equity in columns in which capital gains and losses were recognized. The differentiated forms of presenting the components of comprehensive income made it difficult to compare financial statements. Scope of research: The survey examined the annual reports of the largest Polish and German public companies respectively from the WIG 30 and DAX indices. The components of other comprehensive income presented in the statements of changes in equity were the main subject of the study. Originality: Comparative studies on the presentation of the components of other comprehensive income in the statement of changes in equity by public companies in Poland and Germany have not yet been conducted. This was therefore the research gap addressed in this study.

  6. Earning management: analysis of publications in brazilian accounting journals

    Directory of Open Access Journals (Sweden)

    Débora Gomes Machado

    2014-06-01

    Full Text Available The goal of this study is to identify characteristics, from the perspective of social networks, of the scientific literature on earning management in Brazilian accounting journals. Specifically, were identified: a authors and their social networks of scientific production; b researched topics, models for accruals detection, authors’ networks and the period studied; c methodological procedures used. A bibliometric survey, with a quantitative approach was performed through the analysis of 17 Brazilian accounting journals, since their first edition until the year 2010. Out of them, 10 published articles having the theme earning management in the title, abstract or keywords. The 32 identified articles were submitted to content analysis and then the data were presented from the perspective of social networks. The survey results show that: the authors and their social networks of production originates mostly from Universidade de São Paulo (USP; the most researched theme was the methods or means to conduct earnings management, and accruals measurement models, with emphasis on Kang and Sivaramakrishnan Model; the descriptive research, based on document and quantitative approach were the most commonly used forms in the articles researched. It is noteworthy that structural gaps are the topics, such as compensation plans, political costs and earnings management in different contractual environments. The research results can contribute to academia to highlight some features of the earnings management theme and its researchers, in the field of publications in Brazilian accounting journals.

  7. The challenges of competency based education of Certified Public Accountant

    Directory of Open Access Journals (Sweden)

    José Carlos Dextre Flores

    2014-02-01

    Full Text Available The interest of this paper is based on presenting the importance of educational instruction today, in general and in particular the accounting career. This, it should be noted, is part of the development trends of cognitive skills, instrumental skills and values that a person must acquire during the education period at a higher educational institution, which will allow the graduate to be competent to begin the professional practice.The complexity that is involved in the public accountant career in both their education based on international standards like the attributes to be displayed in the quality of performance, has forced higher education experts to guide newways of undertaking the education strategy. This is accomplished through the adoption of models consistent with the demands of society and the employment market. Of these, competencies education is one of the models that best contribute to the learning process, allowing at the potential accounting professional to develop skills, abilities and attitudes needed to join into the labor market successfully. In this sense, the college, university, or an academic unit faculty, school, program - they decided to adopt, provide and ensure competencies education, mustdo according to the guidelines proposed for teaching methodologies, social responsibility and the business world. Similarly, should be based on participatory action committed by students and teachers, and the respect for human values. Within this scheme, it must prioritize the humanistic education of the person in their professional projection.

  8. An Analysis of Communication Barriers in Public Accounting Firms.

    Science.gov (United States)

    Golen, Steven

    1980-01-01

    Presents a survey of accountants regarding their perceptions of barriers to effective communication in the accountant-client and accountant-accountant relationships in the audit, tax, and management advisory services. Conclusions and recommendations are listed. (JMF)

  9. THE PARTICIPATION OF INTERNATIONAL ENTITIES ON THE PUBLIC CONSULTATION PROCESS OF PUBLIC INTERNATIONAL ACCOUNTING STANDARD ABOUT INTANGIBLE ASSETS

    OpenAIRE

    2015-01-01

    The public accounting follows the same direction of financial accounting on the search for convergence to international standards, where IFAC is the body responsible for issuing international standards of public accounting. In this context, this study aims to analyze the process of development of the international public accounting standard about public intangible assets. The analysis was performed based on the suggestions available in comment letters sent to the consultation process. As a th...

  10. Integration of accounting principles for non-public and public management sectors

    Directory of Open Access Journals (Sweden)

    Tatyana Nikolayevna Kichenina

    2015-09-01

    Full Text Available Objective to identify and complement the principles of accounting in autonomous institutions for use in the development of organizational and methodological approaches to accounting in autonomous institutions. Methods this article uses a dialectical approach to study economic phenomena. Results analyzing the theoretical methodological and practical issues of the organization of the autonomous sports institutions under reforming of the public management sector the author substantiates the accounting principles that meet the objectives of the accounting activities of autonomous institutions proposes the principle of using the unified methodological tools for the integration of accounting in nonpublic and public management sectors. Scientific novelty currently there is a need to create an accounting system that would meet the requirements of forming the objective and reliable information on the activities of institutions in accordance with the socioeconomic tasks for which they are created. To ensure the principles of independence in the commercial activity and control over the targeted and efficient use of budgetary funds the author systematized and supplemented the accounting principles of autonomous institutions. Practical significance conclusions and proposals resulting from the study may be used in the practice of autonomous institutions in different sectors. nbsp

  11. Awareness of the Public versus Private Accounting Divide, and Its Impact on the Career Path Preference of Accounting Students

    Science.gov (United States)

    Crossman, H. Anthony

    2017-01-01

    This research assesses what knowledge upper-level accounting students possess about the distinctions between the public and private branches of accounting, as well as the influence such knowledge might have on their accounting branch choice. Overall, the study concluded that, before they were aware of the pros and cons of each career path,…

  12. Is there a gender equity for women farmers? Reflections on public policy and social CONPES 161/2013.

    Directory of Open Access Journals (Sweden)

    Ximena Marin Hermann

    2013-12-01

    Full Text Available Domestic roles ( reproductive and productive Colombian rural women are different and are marked by the dynamics of their own territories , but also developed in the areas of public and private unevenly and unfairly compared to men rural sector. Considering the above, raises feminist economics "care economy" as an effort to validate and make visible the contribution of women to the economy. But this trend can go further, can contribute to the transformation of reproductive and productive roles, encouraging participation and democracy for women. Considering this, the equitable use of the time in the private ( family enters debate. Women no longer want and seek only equality in public but do not want to share your time at home on an unequal footing . Public policies are needed to contribute to these disparities disappear. To this extent it is possible to ask yourself the current Public Policy Of Gender Equity for Women ( SOCIAL CONPES 161/2013 , can guarantee the full enjoyment of the rights of Colombian women applying the principles of equality and non-discrimination? This reflection tries to do, from a gender perspective, an analytical reading of the impact of public policy on the transformation of the reality of the Colombian rural women.

  13. 75 FR 1492 - Commission Guidance Regarding Independent Public Accountant Engagements Performed Pursuant to...

    Science.gov (United States)

    2010-01-11

    ... COMMISSION 17 CFR Parts 276 Commission Guidance Regarding Independent Public Accountant Engagements Performed... publishing interpretive guidance for independent public accountants in connection with the adoption of...: General questions about this release should be referred to Bryan J. Morris, Assistant Chief...

  14. Corruption as a 'white-collar crime': International legal instruments on public accountability of public officials

    Directory of Open Access Journals (Sweden)

    Dokmanović Mirjana

    2009-01-01

    Full Text Available Corruption within public services has devastated negative impact on a state, a society, its economy and its citizens. It represents a major threat to the rule of law, democracy, enjoyment of human rights, fairness and social justice. It hinders economic development and endangeres sustainable development, empowerishes national economies, and facilitates the emergence of other threats, such as organized crime. Fighting corruption has become more urgent than ever. This paper deals with the public liability of domestic public officials, highlighting the substantive main international standards for fighting corruption in public services in the international legal instruments adopted by the United Nations and the Council of Europe, such as the United Nations Conventions against Corruption, and the two Convention of Council of Europe, on Civil Law and on Criminal Law. The paper argues that corruption can be prosecuted after the fact, but first and foremost it requires prevention. Preventive policies include the establishment of anti-corruption bodies and enhanced transparency in the financing of election campaigns and political parties. States must endeavour to ensure that their public services are subject to safeguards that promote efficiency, transparency and recruitment based on merit. Once recruited, public servants should be subject to codes of conduct, requirements for financial and other disclosures, and appropriate disciplinary measures. Transparency and accountability in matters of public finance must also be promoted, and specific requirements are established for the prevention of corruption in particularly critical areas of the public sector such as the judiciary and public procurement. Those who use public services must expect a high standard of conduct from their public servants. Preventing public corruption also requires an effort from all members of society at large.

  15. Comparative Analysis on the Public Treasury Management Accounting in Romania - Present and Future -

    OpenAIRE

    Maria MORARU; Denisa ABRUDAN

    2010-01-01

    This paper work is making a comparison between current accounting system and cash and accrual accounting system type of the Public Treasury highlighting the main disadvantages and advantages of the application of accrual accounting.

  16. Dominant Personality Types in Public Accounting: Selection Bias or Indoctrinated?

    Science.gov (United States)

    Burton, Hughlene; Daugherty, Brian; Dickins, Denise; Schisler, Dan

    2016-01-01

    Prior studies concerning the personality type and preferences of accountants generally draw conclusions based upon the reports of either practicing accountants, or accounting students, at a single point in time. So while much is known about the personality type of accountants in general, left unexplored is the question of whether public…

  17. Public Accountability in the Age of Neo-Liberal Governance.

    Science.gov (United States)

    Ranson, Stewart

    2003-01-01

    Analyzes the impact of neo-liberal corporate accountability on educational governance since the demise of professional accountability in the mid-1970s. Argues that corporate accountability is inappropriate for educational governance. Proposes an alternative model: democratic accountability. (Contains 1 figure and 125 references.)(PKP)

  18. 12 CFR 619.9270 - Qualified Public Accountant or External Auditor.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Qualified Public Accountant or External Auditor. 619.9270 Section 619.9270 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM DEFINITIONS § 619.9270 Qualified Public Accountant or External Auditor. A qualified public accountant or...

  19. Accounting for Trust: A Conceptual Model for the Determinants of Trust in the Australian Public Accountant – SME Client Relationship

    Directory of Open Access Journals (Sweden)

    Michael Cherry

    2016-06-01

    Full Text Available This paper investigates trust as it relates to the relationship between Australia’s public accountants and their SME clients. It describes the contribution of the accountancy profession to the SME market, as well as the key challenges faced by accountants and their SME clients. Following the review of prior scholarly studies, a working definition of trust as it relates to this important relationship is also developed and presented. A further consequence of prior academic work is the development of a comprehensive conceptual model to describe the determinants of trust in the Australian public accountant – SME client relationship, which requires testing via empirical studies.

  20. Marketing assets: Relating brand equity and customer equity

    Directory of Open Access Journals (Sweden)

    Jaime Romero

    2016-03-01

    Full Text Available Purpose: Brand equity and customer equity are inextricably linked. Some authors propose that marketing activities build these intangible assets simultaneously. In contrast, others suggest that brand equity is an antecedent of customer equity. In this research, we aim to shed light about the relationship between brand equity and customer equity, by empirically testing these two alternative explanations. Design/methodology/approach: We propose four research models that reflect these two alternatives explanations regarding the link between brand equity and customer equity. In order to estimate these models we employ Structural Equations Modelling. We measure model variables using data collected through a survey to marketing managers of services companies that operate in Spain. We compare these four research models in terms of explanatory power and goodness of fit. Findings: Our results indicate that the models that correspond to the simultaneity approach have a higher explanatory power and goodness of fit than the models that suggest that brand equity is an antecedent of customer equity, thus supporting that these intangible assets are built by marketing activities at the same time. Research limitations/implications: Our results recommend caution when interpreting previous research about the effects of brand (customer equity, as they might indeed correspond to customer (brand management. Similarly, future research focusing on customer and brand management need to take into account both managerial areas in their studies. Practical implications: From a practitioners’ point of view, our findings suggest adopting a brand-customer portfolio approach to enhance company profitability. Similarly, we derive implications for firm valuation processes, which incorporate brand equity and customer equity in their calculations. Originality/value: We empirically study the relationship between brand equity and customer equity, while previous research has analyzed

  1. Gender and Space: Analysis of Factors Conditioning Equity in the Public Space

    OpenAIRE

    Paramo Bernal, Pablo; Universidad Pedagógica Nacional; Burbano Arroyo, Andrea Milena; Universidad Piloto de Colombia

    2011-01-01

    This article discusses gender research in urban public space through three different perspectives: the social representations and differentiated uses of space, the division of roles in public and private spaces, and urban planning of public space. The paper gathers and analyses some studies that complement the state of art and literature on women and space giving evidence on how women have been segregated from public space and are victim of gender inequalities. Public space does not exist abs...

  2. Public accountability in planning for new housing areas

    NARCIS (Netherlands)

    Kang, V.; Korthals Altes, W.K.

    2015-01-01

    Planning new housing areas involves balancing many interests and local authorities must make decisions in a way that is accountable. Formal accountability is organised differently in plan-led and development-led planning systems. In plan-led systems, accountability relates to the question of whether

  3. Public accountability in planning for new housing areas

    NARCIS (Netherlands)

    Kang, V.; Korthals Altes, W.K.

    2015-01-01

    Planning new housing areas involves balancing many interests and local authorities must make decisions in a way that is accountable. Formal accountability is organised differently in plan-led and development-led planning systems. In plan-led systems, accountability relates to the question of whether

  4. Accountability without Angst?: Public Opinion and No Child Left Behind

    Science.gov (United States)

    Hess, Frederick M.

    2006-01-01

    In this article, Frederick Hess discusses public opinion trends related to educational issues from the enactment of the No Child Left Behind Act (NCLB) in 2002 through 2006. Using data from three separate public opinion polls, Hess analyzes the general public's and parents' opinions on several issues, including the proper use of large-scale…

  5. The training of Public Accountants. A revision from the objects

    OpenAIRE

    Zamora Alejo, Luis German

    2015-01-01

    The reflection on the scientific developments and the growth of knowledge through academy shows their transforming impact of reality. Society evolves faster than knowledge, and Accounting knowledge, cultivated in educational institutions, is not an exception. Accounting knowledge is disseminated only through training for work, based on a vocation for registration, with criteria and concepts taken from the local or international accounting regulation, for a unique model or system with no addit...

  6. Machine-Learning Algorithms to Code Public Health Spending Accounts.

    Science.gov (United States)

    Brady, Eoghan S; Leider, Jonathon P; Resnick, Beth A; Alfonso, Y Natalia; Bishai, David

    Government public health expenditure data sets require time- and labor-intensive manipulation to summarize results that public health policy makers can use. Our objective was to compare the performances of machine-learning algorithms with manual classification of public health expenditures to determine if machines could provide a faster, cheaper alternative to manual classification. We used machine-learning algorithms to replicate the process of manually classifying state public health expenditures, using the standardized public health spending categories from the Foundational Public Health Services model and a large data set from the US Census Bureau. We obtained a data set of 1.9 million individual expenditure items from 2000 to 2013. We collapsed these data into 147 280 summary expenditure records, and we followed a standardized method of manually classifying each expenditure record as public health, maybe public health, or not public health. We then trained 9 machine-learning algorithms to replicate the manual process. We calculated recall, precision, and coverage rates to measure the performance of individual and ensembled algorithms. Compared with manual classification, the machine-learning random forests algorithm produced 84% recall and 91% precision. With algorithm ensembling, we achieved our target criterion of 90% recall by using a consensus ensemble of ≥6 algorithms while still retaining 93% coverage, leaving only 7% of the summary expenditure records unclassified. Machine learning can be a time- and cost-saving tool for estimating public health spending in the United States. It can be used with standardized public health spending categories based on the Foundational Public Health Services model to help parse public health expenditure information from other types of health-related spending, provide data that are more comparable across public health organizations, and evaluate the impact of evidence-based public health resource allocation.

  7. Gender and Space: Analysis of Factors Conditioning Equity in the Public Space

    Directory of Open Access Journals (Sweden)

    Pablo Paramo Bernal

    2011-01-01

    Full Text Available This article discusses gender research in urban public space through three different perspectives: the social representations and differentiated uses of space, the division of roles in public and private spaces, and urban planning of public space. The paper gathers and analyses some studies that complement the state of art and literature on women and space giving evidence on how women have been segregated from public space and are victim of gender inequalities. Public space does not exist absolutely nor gender; instead both are socially constructed by social order and reproduced by social practices. Finally, some suggestions for urban planning and research are given in order to respond women’s needs in public space.

  8. Toward a Voluntary System of Accountability Program (VSA) for Public Universities and Colleges

    Science.gov (United States)

    McPherson, Peter; Shulenburger, David

    2006-01-01

    Every public university is engaged now in serious and ongoing accountability appraisal with significant time and resources dedicated to the task. The academy's commitment to accountability is real. Focusing on accountability for undergraduate education, one of several important functions of public universities satisfies a need, but it should not…

  9. Exploring accounting-sustainability hybridisation in the UK public sector

    NARCIS (Netherlands)

    Thomsen, I.; Grubnic, S.; Georgakopoulos, G.

    2014-01-01

    The transformative potential of accounting-sustainability hybrids has been promoted and problematized in the literature. We contribute to this debate by exploring, theoretically and empirically, the role of accounting in shaping and reshaping sustainability practices. We develop a holistic framework

  10. A Proposal on the Statement of Income and Retained Earnings and the Statement of the Changes in Equity to Be Issued Accounting to the SMEs TFRS Standards: A Sample Case

    Directory of Open Access Journals (Sweden)

    Serkan Özdemir

    2015-06-01

    Full Text Available The Turkish Financial Reporting Standard for Small and Medium Sized Enterprises (SMEs TFRS was included in the legislation by issuing in the Official Gazette no: 27746 on November 1st, 2010. In the Section 6 of SMEre gulation basis of the Statement of Income and Retained Earnings and the Statement of Changes in Equity to be issued by the establishments is explained. When the changes that occur on the equity result from only the profit and loss figures, from dividend payments, from reversing the previous damages done and from the changes on the accounting policy during a reporting period, the standard enables to submit a single statement with the name of the Statement of Income and Retained Earnings without issuing a Detailed Income Statement and Statement of Changes in Equity if required. The application study was conducted with two alternatives. In the first alternative, the Statement of Changes in Equity was issued by using the financial statement figures of the sample SMEs establishment. In the second alternative, considering that the same sample SMEs establishment fulfills the above- mentioned conditions, the financial details included in the Detailed Income Statement and Statement of Changes in Equity have been mergedin a single statement which is Statement of Income and Retained Earnings.

  11. Privatising Public Schooling in Post-Apartheid South Africa: Equity Considerations

    Science.gov (United States)

    Motala, Shireen

    2009-01-01

    Through an analysis of quantitative and qualitative data on school funding in South Africa, this paper aims to analyse the user fee policy option in public schooling in South Africa. Debate is ongoing about the role of private input into public schooling and whether this practice affects access (and the constitutional right) to basic education,…

  12. Whose Freedom and Equity in Public Relations? The Gender Balance Argument.

    Science.gov (United States)

    Toth, Elizabeth Lance

    Unequal treatment, unequal value and unequal power are three aspects of the gender balance argument in public relations. The few models describing how public relations is practiced do not distinguish the component parts on the basis of gender. Such models do not consider the men and women in the intra-institutional processes as processors of…

  13. Creating the Business Case for Achieving Health Equity.

    Science.gov (United States)

    Chin, Marshall H

    2016-07-01

    Health care organizations have increasingly acknowledged the presence of health care disparities across race/ethnicity and socioeconomic status, but significantly fewer have made health equity for diverse patients a true priority. Lack of financial incentives is a major barrier to achieving health equity. To create a business case for equity, governmental and private payors can: 1) Require health care organizations to report clinical performance data stratified by race, ethnicity, and socioeconomic status. 2) Incentivize preventive care and primary care. Implement more aggressive shared savings plans, update physician relative value unit fee schedules, and encourage partnerships across clinical and non-clinical sectors. 3) Incentivize the reduction of health disparities with equity accountability measures in payment programs. 4) Align equity accountability measures across public and private payors. 5) Assist safety-net organizations. Provide adequate Medicaid reimbursement, risk-adjust clinical performance scores for sociodemographic characteristics of patients, provide support for quality improvement efforts, and calibrate cuts to Disproportionate Share Hospital (DSH) payments to the pace of health insurance expansion. 6) Conduct demonstration projects to test payment and delivery system reform interventions to reduce disparities. Commitment to social justice is essential to achieve health equity, but insufficient without a strong business case that makes interventions financially feasible.

  14. Sustentabilidade empresarial e o impacto no custo de capital próprio das empresas de capital aberto Sustainable development and consequences for equity costs in public companies

    Directory of Open Access Journals (Sweden)

    Lílian Simone Aguiar da Silva

    2006-12-01

    Full Text Available Este trabalho apresenta o impacto no custo de capital próprio para as empresas brasileiras de capital aberto face à adoção dos princípios de sustentabilidade. O conceito de desenvolvimento sustentável tem se aprimorado num processo contínuo de reavaliação da relação existente entre: crescimento econômico, a sociedade civil e o meio ambiente. O triple-bottom-line das dimensões econômica, ambiental e social da sustentabilidade tem emergido como um modelo de interpretação pelas empresas, embora cada uma dessas dimensões represente um grande desafio. O segmento corporativo vem atendendo às demandas cada vez maiores da sociedade frente a essas questões, ficando a dúvida quanto à legitimidade dessas ações e o questionamento relativo ao papel das empresas na economia e na sociedade. Para avaliar o impacto no custo de capital próprio, foi implementado um modelo de decomposição do beta em medidas contábeis de risco, incluindo uma variável referente à sustentabilidade. O resultado confirma a expectativa de que ao aderir aos padrões de sustentabilidade a empresa reduz o risco corporativo medido pelo risco sistemático, determinando a redução do custo de capital e aumento do valor econômico.This article provides an analysis of equity costs in Brazilian public companies regarding the adoption of sustainability principles. The concept of sustainable development has evolved considering the relation among economic growth, the society and the environment. The triple-bottom-line of economic, environmental, and social dimensions has emerged as an interpretation model by companies, although each of these dimensions may present a challenge. The corporate sector has faced an increasing demand from society regarding these sustainability concepts, though the actions and the role to be played by companies within this context are still being questioned. Equity costs were analyzed by a multivariate regression of beta on accounting measures

  15. PROFESSIONAL ACCOUNTING ETHICS: A VISUAL ANALYSIS OF PUBLIC PERCEPTION

    OpenAIRE

    Renato Ferreira Leitão Azevedo; Edgard Bruno Cornacchione Junior

    2012-01-01

    The decline in both the number and quality of students choosing accounting programs has been a worldwide source of concern to scholars and practitioners. According to Albrecht and Sack (2000), that decline is a consequence of several factors, such as changes in business environment, decrease in salary levels and development of alternative careers perceived as more attractive by students and lack of information and/or misunderstanding related to accounting careers. For Carnegie and Napier (201...

  16. The Public Administration Accounting in the Light Public Finance Managements Reform and Changes of the New Accounting Directive of the European Parliament and the European Council

    Directory of Open Access Journals (Sweden)

    Košovská Iveta

    2014-12-01

    Full Text Available The role of public administration accounting is to secure a database of relevant information essential for the management of public finances and need for presenting of operations results of our country within the European Union (EU. The accounting of public administration entities should provide a true and fair view on the assets and liabilities, as well as the financial situation and the use of public appropriations. After the entry of the Slovak Republic (SR to the European Union (EU the International Public Sector Accounting Standards began to be applied in our legislation. They provide a uniform basis for the data consolidation as well as more efficient information for the economic decisions of individual users

  17. The Role of Accounting and Internal Control in Reducing Bureaucracy in the Public Sector

    OpenAIRE

    Luminita Ionescu

    2016-01-01

    The aim of this paper is to present the relation between efficient internal control and accounting procedures and how the internal control system could play an important role in reducing bureaucracy. Nowadays, the government accounting and control of public finances are a national and international priority, in the context refugee crisis and terrorist attacks. Modernization of the public sector accounting could accelerate the process of reducing bureaucracy by implementing accounting informat...

  18. [Social cohesion as a basis for health-equity- oriented public policies: reflections from the EUROsociAL program].

    Science.gov (United States)

    Ferrelli, Rita Maria

    2015-10-01

    EUROsociAL is a European Union program for social cohesion in Latin America. The main objective of this essay is to present the conceptual elements underpinning the activities of the EUROsociAL program in the health thematic area, with special attention to their equity aspects. It considers the concepts of social cohesion, equity in health, and the relationship between the two in EUROsociAL, and addresses monitoring of equity in health as a basis of action toward improvement focusing on social determinants of health.

  19. Understanding deficiencies of leadership in advancing health equity: a case of pit bulls, public health, and pimps.

    Science.gov (United States)

    Clancy, Gerard P

    2015-04-01

    Market- and legislation-driven health reforms are being implemented across the United States. Within this time of great change for health care delivery systems and medical schools lie opportunities to address the country's long-standing health inequities by using community needs assessments, health information technologies, and new models for care and payment. In this Commentary, the author, a university regional campus leader, shares several difficult personal experiences to demonstrate that health equity work undertaken by academic institutions also requires institutional leaders to pay attention to and gain an understanding of issues that go beyond public health data. The author reflects on lessons learned and offers recommendations that may help academic health center and university leaders be more effective as they take on the complex tasks involved in improving health inequities. These include reflection on personal strengths and deficiencies, engagement with the community, recognition of the historical roots of health disparities, and the development of trusting relationships between the institution and the community.

  20. The humanistic approach in the Public Accountant Education

    Directory of Open Access Journals (Sweden)

    José Carlos Dextre Flores

    2011-06-01

    Full Text Available The objective of this article is to show the importance of the humanistic approach of the accounting student considering the social orientation of accounting knowledge whose main objectives are the preparation, interpretation and assessing of the financial information of the different economical events. These reflections results from three years work devoted to the preparation and implementation of a new career program based on competences for the Facultad de Administración y Contabilidad of the Pontificia Universidad Católica del Perú (PUCP and the result of a research about the needs and interests of the academic, social and business agents related to the accounting field. The career program adopted take the graduated of the career to prepare moral positive judgments and to understand that the occupation training is just a part of the human approach.

  1. 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.

  2. The Harmonization of Public Sector Accounting in European Union

    DEFF Research Database (Denmark)

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

    The European Commission is working on several fronts to achieve the implementation of uniform and comparable accruals-based accounting practices for the European Union Member States and for all the sectors of General Government, that is, Central Government, State Government, Local Government and ...

  3. Equity Valuation and Accounting Numbers: Applying Zhang (2000 and Zhang and Chen (2007 models to Brazilian Market

    Directory of Open Access Journals (Sweden)

    Fernando Caio Galdi

    2011-03-01

    Full Text Available This paper investigates how accounting variables explain cross-sectional stocks returns in Brazilian capital markets. The analysis is based on Zhang (2000 and Zhang and Chen (2007 models. These models predict that stock returns are a function of net income, change in profitability, invested capital, changes in opportunity growths and discount rate. Generally, the empirical results for the Brazilian capital market are consistent with the theoretical relations that models describe, similarly to the results found in the US. Using different empirical tests (pooled regressions, Fama-Macbeth and panel data the results and coefficients remain similar, what support the robustness of our findings.

  4. Equity, social determinants and public health programmes - the case of oral health

    DEFF Research Database (Denmark)

    Petersen, Poul Erik; Kwan, Stella

    2011-01-01

    for health, healthy environments, healthy lifestyles, and the need for orientation of health services towards health promotion and disease prevention. This report advocates that oral health for all can be promoted effectively by applying this philosophy and some major public health actions are outlined....

  5. Accountability for Public Expenditure under "Building Schools for the Future"

    Science.gov (United States)

    Shaoul, Jean; Stafford, Anne; Stapleton, Pamela

    2010-01-01

    This paper examines the disclosure and reporting of expenditure under the UK government's "Building Schools for the Future" programme. The study finds that there is little detailed and useful financial reporting, and the public's right to know under Freedom of Information Act 2000 is very limited. The lack of such information makes it…

  6. 75 FR 3509 - Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standard No...

    Science.gov (United States)

    2010-01-21

    ...); 74 FR 57357 (November 5, 2009). II. Description Section 103 of the Act directs the Board, among other... COMMISSION Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standard No..., 2009, the Public Company Accounting Oversight Board (the ``Board'' or the ``PCAOB'') filed with...

  7. The First Steps Towards Harmonizing Public Sector Accounting for European Union Member States

    DEFF Research Database (Denmark)

    Pontoppidan, Caroline Aggestam; Alijarde, Isabel Brusca

    2016-01-01

    This paper analyses the process that led the European Commission to the decision to develop European Public Sector Accounting Standards (EPSAS) for harmonizing public sector accounting practices within the European Union. The paper finds that there was limited scope in terms of stakeholder partic...

  8. 12 CFR 741.204 - Maximum public unit and nonmember accounts, and low-income designation.

    Science.gov (United States)

    2010-01-01

    ... low-income designation. 741.204 Section 741.204 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION... Unions § 741.204 Maximum public unit and nonmember accounts, and low-income designation. Any credit union...) Obtain a low-income designation in order to accept nonmember accounts, other than from public units...

  9. 75 FR 78779 - Order Approving Public Company Accounting Oversight Board Supplemental Budget Request To...

    Science.gov (United States)

    2010-12-16

    ... Release No. 63526/December 10, 2010] Order Approving Public Company Accounting Oversight Board Supplemental Budget Request To Establish an Office of Outreach and Small Business Liaison in 2010 The Sarbanes-Oxley Act of 2002 \\1\\ (the ``Sarbanes-Oxley Act'') established the Public Company Accounting...

  10. Does public reporting measure up? Federalism, accountability and child-care policy in Canada.

    Science.gov (United States)

    Anderson, Lynell; Findlay, Tammy

    2010-01-01

    Governments in Canada have recently been exploring new accountability measures within intergovernmental relations. Public reporting has become the preferred mechanism in a range of policy areas, including early learning and child-care, and the authors assess its effectiveness as an accountability measure. The article is based on their experience with a community capacity-building project that considers the relationship between the public policy, funding and accountability mechanisms under the federal/provincial/territorial agreements related to child-care. The authors argue that in its current form, public reporting has not lived up to its promise of accountability to citizens. This evaluation is based on the standards that governments have set for themselves under the federal/provincial/territorial agreements, as well as guidelines set by the Public Sector Accounting Board, an independent body that develops accounting standards over time through consultation with governments.

  11. Improving public sector performance by strenghtening the relationship between audit and accounting

    Directory of Open Access Journals (Sweden)

    Adelina DUMITRESCU

    2012-11-01

    Full Text Available If twenty years ago the financial activities of any Romanian enterprise were the sole responsibility of the accountant, nowadays the relationships of the economical entities within theirselves and with their environment are too complex to be handled just by accounting departments. Around accounting there have appeared a significant number of activities like Controlling and Auditing which are meant to link Accounting with the strategic management. In this regard the paper approaches the relationship between internal public audit and accounting which improves decisions making process in public sector. The research methodology aims to study these relationships and determine how they can work to the benefit of increasing public sector performance. The conclusions of the research shape aspects of accounting and auditing improvement as main strategic components for insuring performance in the public sector.

  12. Environmental Awareness and The Role of Public Accounting Professional Bodies in Indonesia: A Brief Reflection

    OpenAIRE

    Ria Sandra Alimbudiono; Dwi Suhartini

    2014-01-01

    This study aims to give an insight about environmental awareness from public accountant and the role of Indonesian accounting professional bodies in ensuring professional sustainability. A naturalistic method was  applied to get deep understanding about the perspectives of the boards of professional bodies as a representation from the condition of public accountants in general. Data collection methods used in this study were interviews and focus group discussion. The findings highlight a vari...

  13. BRAZILIAN AND INTERNATIONAL ACCOUNTING STANDARDS APPLIED TO THE PUBLIC SECTOR AND THE CHALLENGE OF CONVERGENCE: A COMPARATIVE ANALYSIS - IPSAS AND NBCTSP

    Directory of Open Access Journals (Sweden)

    José Francisco Ribeiro Filho (in memoriam

    2012-11-01

    Full Text Available The aim in this study is to analyze the current stage of conceptual convergence between Brazilian accounting standards applied to the public sector (NBCTSP and the International Public Sector Accounting Standard (IPSAS. The complexity and range of transactions between public or private sector entities, as a result of market internationalization, demand continuous and dynamic assessment of the events that promote quantitative or qualitative equity changes. For this evaluation process, observing accounting principles and standards is important to guarantee, among other information characteristics, understandability and comparability, thus reducing costs for investors and users in general, in view of the barriers raised by diverse languages, cultures, tax and economic policies. For convergence analysis, the standards’ contents were subject to a comparative study, based on a descriptive analysis, with a view to verifying the existing adherence between Brazilian and international standards applied to the public sector. The results found highlight that different aspects still have to be discussed with a view to an actual convergence with the international standards; the current convergence is partial. The high-quality conceptual exposure of the NBCPSPs is observed though, while the contents of the IPSAS are more focused on operating procedures

  14. Accountability in the public sector: The Dutch experience

    Directory of Open Access Journals (Sweden)

    Van der Hoek, M. P.

    2010-12-01

    Full Text Available In the Netherlands, a new system of policy budgeting and accounting (VBTB was put in practice in 2002, linking goals, budgets, means, instruments and performance. This paper analyzes both the early experience of the VBTB system and the more recent experience. Although the government monitors the progress in carrying out its policy program, it appears to have problems in developing performance indicators that are closely related to their policy goals. A compelling problem in the budgeting process is that too many policy goals are formulated in vague and/or abstract terms rather than measurable and concrete terms. The paper also identifies three lessons that can be learned from the Dutch experience.

  15. Misconduct accounts for the majority of retracted scientific publications

    Science.gov (United States)

    Fang, Ferric C.; Steen, R. Grant; Casadevall, Arturo

    2012-01-01

    A detailed review of all 2,047 biomedical and life-science research articles indexed by PubMed as retracted on May 3, 2012 revealed that only 21.3% of retractions were attributable to error. In contrast, 67.4% of retractions were attributable to misconduct, including fraud or suspected fraud (43.4%), duplicate publication (14.2%), and plagiarism (9.8%). Incomplete, uninformative or misleading retraction announcements have led to a previous underestimation of the role of fraud in the ongoing retraction epidemic. The percentage of scientific articles retracted because of fraud has increased ∼10-fold since 1975. Retractions exhibit distinctive temporal and geographic patterns that may reveal underlying causes. PMID:23027971

  16. The Boundary of the Public Sector in National Accounts Versus IPSAS

    Directory of Open Access Journals (Sweden)

    Giovanna Dabbicco

    2015-06-01

    Full Text Available The ongoing debate about the necessity of harmonized accruals-based public accounting standards and the possible implementation of an integrated reporting covering public accounts and government finance statistics (GFS reporting, have widened the potential scope for comparative research on consolidation practices in Whole of Government Accounts (WGA and National accounts, notably in the European Union. This development would probably add momentum to broaden the scope of reporting to WGA. The article analyses in depth the conceptual frameworks behind financial reporting and national accounts, to better understand the diff erences between the definition of public sector and its boundary in national accounts as compared with financial reporting. This would form a useful input to the overall research agenda on WGA.

  17. An assessment of equity in the distribution of non-financial health care inputs across public primary health care facilities in Tanzania.

    Science.gov (United States)

    Kuwawenaruwa, August; Borghi, Josephine; Remme, Michelle; Mtei, Gemini

    2017-07-11

    There is limited evidence on how health care inputs are distributed from the sub-national level down to health facilities and their potential influence on promoting health equity. To address this gap, this paper assesses equity in the distribution of health care inputs across public primary health facilities at the district level in Tanzania. This is a quantitative assessment of equity in the distribution of health care inputs (staff, drugs, medical supplies and equipment) from district to facility level. The study was carried out in three districts (Kinondoni, Singida Rural and Manyoni district) in Tanzania. These districts were selected because they were implementing primary care reforms. We administered 729 exit surveys with patients seeking out-patient care; and health facility surveys at 69 facilities in early 2014. A total of seventeen indices of input availability were constructed with the collected data. The distribution of inputs was considered in relation to (i) the wealth of patients accessing the facilities, which was taken as a proxy for the wealth of the population in the catchment area; and (ii) facility distance from the district headquarters. We assessed equity in the distribution of inputs through the use of equity ratios, concentration indices and curves. We found a significant pro-rich distribution of clinical staff and nurses per 1000 population. Facilities with the poorest patients (most remote facilities) have fewer staff per 1000 population than those with the least poor patients (least remote facilities): 0.6 staff per 1000 among the poorest, compared to 0.9 among the least poor; 0.7 staff per 1000 among the most remote facilities compared to 0.9 among the least remote. The negative concentration index for support staff suggests a pro-poor distribution of this cadre but the 45 degree dominated the concentration curve. The distribution of vaccines, antibiotics, anti-diarrhoeal, anti-malarials and medical supplies was approximately

  18. Equity in health care.

    Science.gov (United States)

    La Rosa-Salas, Virginia; Tricas-Sauras, Sandra

    2008-01-01

    It has long been known that a segment of the population enjoys distinctly better health status and higher quality of health care than others. To solve this problem, prioritization is unavoidable, and the question is how priorities should be set. Rational priority setting would seek equity amongst the whole population, the extent to which people receive equal care for equal needs. Equity in health care is an ethical imperative not only because of the intrinsic worth of good health, or the value that society places on good health, but because, without good health, people would be unable to enjoy life's other sources of happiness. This paper also argues the importance of the health care's efficiency, but at the same time, it highlights how any innovation and rationalization undertaken in the provision of the health system should be achieved from the consideration of human dignity, making the person prevail over economic criteria. Therefore, the underlying principles on which this health care equity paper is based are fundamental human rights. The main aim is to ensure the implementation of these essential rights by those carrying out public duties. Viewed from this angle, equity in health care means equality: equality in access to services and treatment, and equality in the quality of care provided. As a result, this paper attempts to address both human dignity and efficiency through the context of equity to reconcile them in the middle ground.

  19. Accounting Standardization and Financial Reporting in Public Sector in Albania- Future Challenges

    Directory of Open Access Journals (Sweden)

    Ariana Konomi

    2014-10-01

    Full Text Available The need for improving and strengthening all the links of financial reporting chain not only in private sector but also in public sector, directly contributes to overcome the 2010-2012 global crisis and helps to transform the ongoing period into a global economic growth period. The governments should implement the necessary institutional measures for public sector growth, financial management transparency and accountability.An integral and fondamental element of these agreements is the usage of accruals (according accounting by approving and implementing International Public Sector Accounting Standards (IPSAS, which enable the full disclosure of all the assets, liabilities and conditional liabilities, as a basic issue for real assessment and financial management of public sector, extended monitoring of government debt and liabilities, for their real economic implications. The implementation of accounting standards in public sector of Albania, besides the unification of accounting and financial statements preparation, intends to influence right, qualitative and long term decision-making, at all government levels; to increase the effectiveness and efficiency of financial resources; formalize the economy and better fight the phenomena of corruption, fraud, money laundering or fundsabuse; improve the level of fiscal transparency to public and integrate or face the global economy.As the main challenge of this sector and also as a process that needs time, financial reporting, requires a continuous reformation of policies, institutions, structures and professionalsKey words: Accounting standartization, financial management/reporting, public sector.

  20. ANALYSIS OF PUBLIC COURT-ORDERED-DEBT DISCLOSURE: INFLUENCE OF LEGISLATION AND FUNDAMENTALS OF ACCOUNTING THEORY

    Directory of Open Access Journals (Sweden)

    Lucas Oliveira Gomes Ferreira

    2012-03-01

    Full Text Available The purpose of the present study is to analyze the accounting disclosure of judicial payments warrants (precatórios, issued when governmental entities are found liable for pecuniary awards in lawsuits according to accounting theory, and to verify if the current legislation interferes in the accounting treatment of these instruments. In this sense, we performed a documental and literature review about the legal framework and accounting procedures adopted, as well gathered data from the National Treasury Secretariat Data Collection System (SISTN in the period 2004-2009 and consulted a study carried out by the Supreme Court (STF in 2004. The study’s justification is based on the perception that over than a half of judicial payment warrants are not registered in the public accounts. Consequently, whereas these warrants (i vested rights of the plaintiffs and (ii debts of the public entity, the lack of accounting disclosure jeopardizes both the beneficiary, whose right is not reflected in the public accounts, thus casting doubt on the expectation to receive payment, and government managers and society, who do not have reliable information that allows effective management. The innovation of this paper consists of discussing identification of the appropriate moment of the generating event of the underlying debts and the proposal of disclosure considering the risk classification. In conclusion, the influence of the current legislation and the failure to observe accounting fundamentals are among the likely factors that have affected the proper accounting of judicial payment warrants within the Brazilian public administration.

  1. ACCOUNTING REPORTS AND BUDGET PROCESS IN THE ROMANIAN PUBLIC SECTOR BETWEEN CONVERGENCE AND CHALLENGE

    Directory of Open Access Journals (Sweden)

    Elena\tHLACIUC

    2015-06-01

    Full Text Available Starting with the 1 of January 2014, the Romanian public sector has undergone a long transformation process: the change in the order of the organization and management of public institutions accounting, the chart of accounts and the instructions for its implementation, the implementation of an electronic reporting system for financial statements, the automatic verification within the system of whether the payments are within the budget or not, providing information on revenue achievement and payments made. Other measures are to be implemented such as the electronic signing by the credit release authorities of the revenue and expense budget. Even if these measures were for testing purposes in 2014, they influenced the work of the public sector professional accountant, on the one hand, and the public sector as a whole, on the other hand. In the present paper, we will present the effects of these changes on the budget transparency and especially on budgetary efficiency and the accounting reports.

  2. 75 FR 54802 - Account Ownership and Control Report; Notice of Public Meeting

    Science.gov (United States)

    2010-09-09

    ... accounts active on U.S. futures exchanges and other reporting entities.\\1\\ Written comments on the proposed... first-come, first-served basis. Members of the public may also listen by telephone. Call-in...

  3. Environmental Awareness and The Role of Public Accounting Professional Bodies in Indonesia: A Brief Reflection

    Directory of Open Access Journals (Sweden)

    Ria Sandra Alimbudiono

    2014-03-01

    Full Text Available This study aims to give an insight about environmental awareness from public accountant and the role of Indonesian accounting professional bodies in ensuring professional sustainability. A naturalistic method was  applied to get deep understanding about the perspectives of the boards of professional bodies as a representation from the condition of public accountants in general. Data collection methods used in this study were interviews and focus group discussion. The findings highlight a variety of perspectives on knowledge of environment, interest in environmental accounting and moral responsibility on environmental damage. This variation shows different levels of awareness and it is mainly caused by the lack of law enforcement and no mandatory standards on environmental issues. This condition will threat legitimacy of accounting profession and finally, be able to endangered professional accounting sustainability. Limitations are about the scope and sample,which provide insights of the boards of public accountant professional bodies on environmental accounting issues. Future studies should be done on other accounting fields such as environmental audit, environmental accounting and reporting and environmental costing.

  4. Public vs. Banking Sector Accounting - How Far Is Romania from International Referential?

    Directory of Open Access Journals (Sweden)

    Cristina Stefanescu

    2012-06-01

    Full Text Available The purpose of our paper is to identify the level of accounting harmonization in Romania for both public and banking sector with international referential (IPSAS and IFRS focusing on financial reporting requirements, by providing both vertical and horizontal analysis beginning with the year 2001 up to present. Unlike prior studies conducted on the same topic, which measure the general accounting harmonization for private sector, our paper is focused on specific economic fields – public vs. banking sector – thus providing a different approach of accounting harmonization. The research methodology used for achieving our goal was based on both static and dynamic analysis of the degree of similarity and dissimilitude between national and international accounting frameworks, by using appropriate statistical tools (e.g. Euclidian distance, Jaccard and Spearman coefficients. Our results reveal continuous improvements in accounting regulations in both sectors along time, but banking sector was always much closer to international standards than the public one. Considering the controversies between cash and accrual basis accounting which affected harmonization in public sector, as well as the latest challenges for banking sector due to IFRS adoption, we appreciate the overview image of accounting development in Romania provided by our empirical results as valuable for a wide range of users: academics, researchers, practitioners for both public and banking sector.

  5. 76 FR 52997 - Public Company Accounting Oversight Board; Order Approving Proposed Board Funding Final Rules for...

    Science.gov (United States)

    2011-08-24

    ...\\ 15 U.S.C. 7217(b). \\2\\ 15 U.S.C. 78s(b)(1). \\3\\ Release No. 34-64816 (Jul. 6, 2011) [76 FR 40950 (Jul... COMMISSION Public Company Accounting Oversight Board; Order Approving Proposed Board Funding Final Rules for Allocation of the Board's Accounting Support Fee Among Issuers, Brokers, and Dealers, and Other Amendments...

  6. 77 FR 75689 - Public Company Accounting Oversight Board; Order Granting Approval of Proposed Rules on Auditing...

    Science.gov (United States)

    2012-12-21

    ... risks; Information about the nature and extent of specialized skill or knowledge needed in the audit... alone, while others expressed a view that both the accountant and management should share the... Board of the American Institute of Certified Public Accountants (``ASB'') and observed that the...

  7. What Shapes Citizens’ Evaluations of Their Public Officials’ Accountability? Evidence from Local Ethiopia

    NARCIS (Netherlands)

    S.R. Jilke (Sebastian)

    2013-01-01

    textabstractIn this article, we study which institutional factors shape citizens’ views of the local accountability of their public officials. Our departing assumption is that evaluations of local accountability do not merely reflect citizens’ poltical attitudes and beliefs, but also whether local i

  8. Accountability and Assessment: Is Public Interest in K-12 Education Being Served? CRESST Report 728

    Science.gov (United States)

    Herman, Joan L.

    2007-01-01

    The reauthorization of No Child Left Behind (NCLB) makes this a good time to consider whether and how current accountability serves the public interest and whether and how it can better do so. This report explores these issues in the context of the current literature on the effects of accountability in K-12 education. It considers the meaning…

  9. Public social monitoring reports and their effect on a policy programme aimed at addressing the social determinants of health to improve health equity in New Zealand.

    Science.gov (United States)

    Pega, Frank; Valentine, Nicole B; Matheson, Don; Rasanathan, Kumanan

    2014-01-01

    The important role that monitoring plays in advancing global health is well established. However, the role of social monitoring as a tool for addressing social determinants of health (SDH) and health equity-focused policies remains under-researched. This paper assesses the extent and ways in which New Zealand's (NZ) Social Reports (SRs) supported a SDH- and health equity-oriented policy programme nationally over the 2000-2008 period by documenting the SRs' history and assessing its impact on policies across sectors in government and civil society. We conducted key-informant interviews with five senior policy-makers and an e-mail survey with 24 government and civil society representatives on SRs' history and policy impact. We identified common themes across these data and classified them accordingly to assess the intensity of the reports' use and their impact on SDH- and health equity-focused policies. Bibliometric analyses of government publications and media items were undertaken to empirically assess SRs' impact on government and civil society. SRs in NZ arose out of the role played by government as the "benevolent social welfare planner" and an understanding of the necessity of economic and social security for "progress". The SRs were linked to establishing a government-wide programme aimed at reducing inequalities. They have been used moderately to highly in central and local government and in civil society, both within and outside the health sector, but have neither entered public treasury and economic development departments nor the commercial sector. The SRs have not reached the more universal status of economic indicators. However, they have had some success at raising awareness of, and have stimulated isolated action on, SDH. The NZ case suggests that national-level social monitoring provides a valuable tool for raising awareness of SDH across government and civil society. A number of strategies could improve social reports' effectiveness in stimulating

  10. Accountability in the newsroom: Reaching out to the public of a form of window dressing?

    NARCIS (Netherlands)

    Haan, Y.M. de; Bardoel, J.L.H.

    2012-01-01

    Pressure from politics and the public has created a greater demand for the media to be more accountable. Moreover, growing structural changes in the media landscape - including media concentration, commercialization, fiercer competition, an increasingly fragmented public, and the advent of new media

  11. Accountability in the newsroom: reaching out to the public or a form of window dressing?

    NARCIS (Netherlands)

    de Haan, Y.; Bardoel, J.

    2012-01-01

    Pressure from politics and the public has created a greater demand for the media to be more accountable. Moreover, growing structural changes in the media landscape - including media concentration, commercialization, fiercer competition, an increasingly fragmented public, and the advent of new media

  12. A Thematic Deconstruction of Formalist and Expertise Voices in Big Five (Four) Public Accounting Firms

    Science.gov (United States)

    Dirsmith, Mark W.; Samuel, Sajay; Covaleski, Mark A.; Heian, James B.

    2005-01-01

    Research has increasingly recognized the importance of rhetoric to organizational functioning. However, there remains a paucity of detailed analyses probing its nature, particularly in such contexts as public accounting. The purpose of this paper is to deconstruct two forms of rhetoric, which are prominent within international public accounting…

  13. Between professional autonomy and public responsibility: accountability and responsiveness in Dutch media and journalism

    NARCIS (Netherlands)

    de Haan, Y.M.

    2012-01-01

    Pressures from politicians and the public have to greater demands for media accountability. Moreover, the growing structural changes in the media landscape have also challenged existing notions of how media should relate to and be responsive to the public. These changes include media concentration,

  14. The Role of Regulating the Accounting Profession and the Public Interest

    Directory of Open Access Journals (Sweden)

    Ecaterina Necsulescu

    2011-12-01

    Full Text Available The high quality services provided by the accounting profession are a function of theprofessional standards, of the personal value and competences, the regulation systems, all having tobe coherent and back each other. All the activities that form the accounting profession are of equalimportance, as seen through the eyes of the public interest. The scope of this paper is to underline therole of CECCAR in sustaining and promoting international practices at a high level, in regulating theactivities and the conduct of its members, in developing and consolidating the accounting professionin order to serve the public interest.

  15. Selecting International Standards for Accrual-Based Accounting in the Public Sector

    DEFF Research Database (Denmark)

    Pontoppidan, Caroline Aggestam

    2011-01-01

    The article discusses the definition of a government business enterprise (GBE), as provided in the International Public Sector Accounting Standards (IPSAS), as a determinant for applying IPSAS or the International Financial Reporting Standards (IFRS) for a public sector entity. The work of the IP...... of the IPSASB is focused on the accounting and financial reporting needs of national, regional and local governments, and related governmental agencies, while the IFRS serves the private sector.......The article discusses the definition of a government business enterprise (GBE), as provided in the International Public Sector Accounting Standards (IPSAS), as a determinant for applying IPSAS or the International Financial Reporting Standards (IFRS) for a public sector entity. The work...

  16. Selecting International Standards for Accrual-Based Accounting in the Public Sector

    DEFF Research Database (Denmark)

    Pontoppidan, Caroline Aggestam

    2011-01-01

    The article discusses the definition of a government business enterprise (GBE), as provided in the International Public Sector Accounting Standards (IPSAS), as a determinant for applying IPSAS or the International Financial Reporting Standards (IFRS) for a public sector entity. The work of the IP......The article discusses the definition of a government business enterprise (GBE), as provided in the International Public Sector Accounting Standards (IPSAS), as a determinant for applying IPSAS or the International Financial Reporting Standards (IFRS) for a public sector entity. The work...... of the IPSASB is focused on the accounting and financial reporting needs of national, regional and local governments, and related governmental agencies, while the IFRS serves the private sector....

  17. SPECIFIC ACCOUNTING POLICIES ON PUBLIC INSTITUTIONS RELATED TO PROVISIONS, CONTIGENT LIABILITIES AND CONTIGENT ASSETS

    Directory of Open Access Journals (Sweden)

    Ţenovici Cristina Otilia

    2013-04-01

    Full Text Available Nowadays, the activity performed by professional accountants should be transparent and the communication process should be an efficient one so that the data transmitted is relevant and reliable. Such characteristics can become achievable only within a quality accounting referential, based on international accounting standards likely to integrate the public field particularities. The need to obtain comparable and transparent information in the public sector has determined the emergence of IPSAS standards, high quality standards with benefice consequences upon the world economy. The purpose of the disclose study is to analyse the development of accountancy in Romania and the level of accounting harmonization and convergence with IPSAS 19 “Provisions, contingent liabilities and contingent assets”. We are also focusing on performing a comparison between the main characteristics of the disclose national and international regulations, with the mention of resemblances and differences on provisions, contingent liabilities and contingent assets in order to identify the range of convergent and divergent issues.

  18. Disclosure and accountability in public financial statements as instruments for social control

    Directory of Open Access Journals (Sweden)

    Sônia Maria Augustinho

    2015-06-01

    Full Text Available One of the objectives of public accounting is to support the practice of social control. Therefore, the aim in this study is to discuss: How can average citizens’ understanding of the information in public financial statements be improved? Therefore, the objective is to discover the level of understanding of community leaders in the city of Curitiba about the information extracted from the Budgetary Balance Sheet. The research used documentary analysis and a field research, based on the application of a semistructured questionnaire and data treatment using uni/bivariate analysis techniques and validation by means of the statistical test χ2. Although most respondents do not seek information on the use of public money, the large majority affirms great or average interest in discovering the content of the statements. It is argued that the difficulty to seek information is actually due to the lack of understanding of the public accounting terminology. As a result, it is observed that the bottlenecks in accounting communication can be reduced if easily understandable language is used, mediated by complementary disclosure that presents not only the results, but also the analysis and interpretation of these results. Hence, this preliminary study is expected to contribute to the construction of a social control model and its use in society, with a view to enhancing and qualifying citizens’ participation in the management of the public good. Finally, public policies are needed, essentially involving education, aiming for the true social ownership of public accounting information.

  19. 29 CFR 2520.104-46 - Waiver of examination and report of an independent qualified public accountant for employee...

    Science.gov (United States)

    2010-07-01

    ... qualified public accountant for employee benefit plans with fewer than 100 participants. 2520.104-46 Section... Requirements § 2520.104-46 Waiver of examination and report of an independent qualified public accountant for... public accountant to conduct an examination of the financial statements of the plan; (2) Include...

  20. [Evaluating cost/equity in the Colombian health system, 1998-2005].

    Science.gov (United States)

    Eslava-Schmalbach, Javier; Barón, Gilberto; Gaitán-Duarte, Hernando; Alfonso, Helman; Agudelo, Carlos; Sánchez, Carolina

    2008-01-01

    An economic analysis of cost-equity (from society's viewpoint) for evaluating the impact of Law 100/93 in Colombia between 1998 and 2005. An economic analysis compared costs and equity in health in Colombia between 1998 and 2005. Data was taken from the Colombian Statistics' Administration Department ( Departamento Administrativo Nacional de Estadistica - DANE) and from national demographic and health surveys carried out in 2000 and 2005. Information regarding costs was taken from the National Health Accounts' System. Inequity in Health was considered in line with the Inequity in Health Index (IHI). Incremental and average cost-equity analysis covered three sub-periods; 1998-1999 (during which time per capita gross internal product became reduced in Colombia ), 2000-2001 (during which time total health expense became reduced) and 2001 -2005. An unstable tendency for inequity in health becoming reduced during the period was revealed. There was an inverse relationship between IHI and public health spending and a direct relationship between out-of-pocket spending on health and equity in health (Spearman, p<0.05). The second period had the best incremental cost-equity ratio. Fluctuations in IHI and marginal cost-equity during the periods being analysed suggested that health spending depended on equity in health in Colombia during the period being studied.

  1. PRACTITIONER AND FACULTY PERSPECTIVES ON THE CAREER PREPARATION OF ENTRY-LEVEL PUBLIC ACCOUNTANTS

    Directory of Open Access Journals (Sweden)

    Kathryn Simms

    2012-01-01

    Full Text Available Entry-level public accountants in the U.S. must satisfy a litany of historically unparalleled requirements and demands. This unique set of challenges calls forth new questions about how effectively entry-level accountants are navigating the divide between their conceptual educations and the practical rigors of public practice. To examine these questions, we relied on qualitative analysis predicated on a theoretical framework of constructivism and systems theory. Our study confirmed practitioners’ perceptions about the preparation of entry-level accountants that have been documented for nearly a hundred years: Entry-level accountants’ shortcomings often include written and oral communications skills, interpersonal skills and critical thinking skills. However, what is unique to this study is that we also considered faculty perspectives. Faculty concurred with practitioners’ perspectives on entry-level accountants’ strengths and weaknesses-noting considerable growth in most problem areas over the college years. Practitioners and faculty also largely agreed about the pathway to successful and unsuccessful careers in public accounting. We suggest that continuing the historical perspective of extreme separation between academia and the business world is not particularly beneficial to the career preparation of junior accountants. Rather, we recommend that viewing accounting faculty and practitioners as part of the same continuum is likely to be more advantageous to the preparation of entry-level accountants and to the profession as a whole. We also conclude that differences in faculty and practitioner perspectives serve as checks and balances on the accounting profession-although more collaboration might facilitate greater improvements.

  2. THE ROLE OF TECHNICAL CONSUMPTION CALCULATION MODELS ON ACCOUNTING INFORMATION SYSTEMS OF PUBLIC UTILITIES SERVICES OPERATORS

    Directory of Open Access Journals (Sweden)

    GHEORGHE CLAUDIU FEIES

    2012-05-01

    Full Text Available After studying how the operators’ management works, an influence of the specific activities of public utilities on their financial accounting system can be noticed. The asymmetry of these systems is also present, resulting from organization and specific services, which implies a close link between the financial accounting system and the specialized technical department. The research methodology consists in observing specific activities of public utility operators and their influence on information system and analysis views presented in the context of published work in some journals. It analyses the impact of technical computing models used by public utility community services on the financial statements and therefore the information provided by accounting information system stakeholders.

  3. Not the next IRA: how health savings accounts shape public opinion.

    Science.gov (United States)

    Barabas, Jason

    2009-04-01

    Scholars suspect that public policies affect public opinion, but the empirical evidence is mixed, and contemporary theories advance offsetting predictions. This study examines two allegedly similar private investment account programs that differ in politically relevant ways. Statistical analyses show that owners of Individual Retirement Accounts (IRAs) and Health Savings Accounts (HSAs) experience policy feedback effects, but in opposite directions. More specifically, matched comparisons of respondents in a national survey indicate that IRA participants are more likely to favor Social Security privatization than individuals without IRAs. In contrast, HSA participants are less likely to prefer consumer-driven health coverage in which individuals are empowered to make choices. Overall, the findings suggest that policies alter public opinion preferences but that the effects depend on programmatic design and performance.

  4. International For-Profit Investments in Microfinance Institutions Equity

    Directory of Open Access Journals (Sweden)

    Carlos Rodriguez Monroy

    2013-07-01

    Full Text Available Purpose: The purpose of this document is to review the funding options for Microfinance Institutions (MFIs, define the size of the holdings of international investors in MFI equity and in particular the MFIs listed in stock exchanges, analyze the characteristics of these subset of the financial world and study the stock exchange evolution of some listed MFIs amid the financial crisis. Design/methodology/approach: Since academic literature on listed MFI equity is virtually inexistent, most of the information has been obtained from the World Bank, annual accounts of the listed MFIs, stock exchanges and from equity research documents. Findings and Originality/value: Microfinance Institutions share several common characteristics that make them a resilient business and the few MFIs that are listed in stock exchanges seem to have performed better in the financial crisis. Microfinance can be considered as one of the new frontiers of the expansion of the global banking industry. Practical implications: Presently, international for-profit investors have very few ways of investing in microfinance equity. Most of the equity of the MFI equity is funded locally or thanks to the local public sector. The stock exchange listing of the MFIs should drive MFIs towards a more professional management, more transparency and better governance. Social implications: Microfinance Institutions provide credit to microenterprises in poor countries that have no other alternative sources of external capital to expand its activity. If global investors could easily invest in the listed equity of the MFIs these institutions would expand its lending books and would improve its governance, part of the population living in poor areas or with lower income could ameliorate its standard of living. Originality/value: The number of Microfinance Institutions that are professionally run like commercial banks is still scarce and even more scarce are the MFI listed in public stock exchanges

  5. THE IMPACT OF NEW INFORMATION AND COMMUNICATION TECHNOLOGIES IN PUBLIC INSTITUTIONS ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Valentin Ioan UŞURELU

    2010-12-01

    Full Text Available The studied field has suffered continuous transformation, both in interaction with other scientific fields and in constituent sub-classes, for discovering and understanding more deeply the contemporary economic realities under the impact of major trends of world development. This paper aims to analyze the location and the effects of information and communication technologies within the public accounting in order to evaluate the effects of this element on accounting research, teaching and professional practice. In a comprehensive approach of public institutions accounting, new information and communication technologies represent a tool that facilitates the accounting function and realizes the connection between the transmitter and the receiver, both within and outside the organization, not just at the micro and macro economic level but also at the micro and macro social one. The advantages of recent progress of information and communication technologies are obvious for the organizations management. It highlights the developments and challenges represented by these new technologies for researchers and professionals in the idea of performing a broad and flexible view of public accounting enabling them to provide useful services for all categories of users of accounting information.

  6. Refining estimates of public health spending as measured in national health expenditure accounts: the Canadian experience.

    Science.gov (United States)

    Ballinger, Geoff

    2007-01-01

    The recent focus on public health stemming from, among other things, severe acute respiratory syndrome and avian flu has created an imperative to refine health-spending estimates in the Canadian Health Accounts. This article presents the Canadian experience in attempting to address the challenges associated with developing the needed taxonomies for systematically capturing, measuring, and analyzing the national investment in the Canadian public health system. The first phase of this process was completed in 2005, which was a 2-year project to estimate public health spending based on a more classic definition by removing the administration component of the previously combined public health and administration category. Comparing the refined public health estimate with recent data from the Organization for Economic Cooperation and Development still positions Canada with the highest share of total health expenditure devoted to public health than any other country reporting. The article also provides an analysis of the comparability of public health estimates across jurisdictions within Canada as well as a discussion of the recommendations for ongoing improvement of public health spending estimates. The Canadian Institute for Health Information is an independent, not-for-profit organization that provides Canadians with essential statistics and analysis on the performance of the Canadian health system, the delivery of healthcare, and the health status of Canadians. The Canadian Institute for Health Information administers more than 20 databases and registries, including Canada's Health Accounts, which tracks historically 40 categories of health spending by 5 sources of finance for 13 provincial and territorial jurisdictions. Until 2005, expenditure on public health services in the Canadian Health Accounts included measures to prevent the spread of communicable disease, food and drug safety, health inspections, health promotion, community mental health programs, public

  7. CAN ACCOUNTING INFORMATION ACT AS A PROXY FOR EX ANTE UNCERTAINTY IN INITIAL PUBLIC OFFERINGS?

    Directory of Open Access Journals (Sweden)

    Tatang Ary Gumanti

    2003-06-01

    Full Text Available This paper reviews and summarizes previous works and the rationale for the proposition that accounting information is in fact value relevant in the determination of an initial public offering IPO.Theoretical and empirical evidence has indicated that certain accounting measures can he used as proxies for total firm risk, that is, they could determine the riskiness of a corporation. The literature also advocates that accounting information is relevant in determining the value and thus the riskiness of a corporation through the use of accounting analysis. Since most of the information available in the prospectus is accounting information, it is arguable that this information represents a potential source for assessing the issuing firm. Some scholars have also advocated the possibility of using accounting information in assessing the value of firm making an IPO. Numerous papers have provided analytical and empirical evidence of the association between accounting numbers and the value of IPOs. The conclusion generally comes to show that information in the prospectus is value relevant concerning the IPO. The paper shows that it is indeed an arguable to use accounting information in the valuation of an IPO. Accordingly, it is an empirical issue whether accounting information has the property in explaining the ex-ante uncertainty of an IPO.

  8. DAYA INFORMASI AKUNTANSI MEMODERASI PENGARUH POSITIF CORPORATE SOCIAL RESPONSIBILTY TERHADAP COST OF EQUITY CAPITAL

    Directory of Open Access Journals (Sweden)

    Gede Adi Yuniarta

    2017-03-01

    Full Text Available This research investigated the influence of informativeness of accounting on the relation of Corporate SocialResponsibility disclosure and the cost of equity capital of public companies listed in the Indonesian StockExchange in the period of 2008-2012. Purposive sampling method was used to determine samples and 154observations were obtained. Hypothesis testing was conducted using moderated regression analysis (MRA.This study found that the informativeness of accounting influenced the relation of Corporate Social Responsibilitydisclosure and the cost of equity capital. It weakened the positive impact of corporate social responsibilityon the cost of equity capital. The greater level of Corporate Social Responsibility disclosure accompanied by agood informativeness of accounting by companies, the lower the cost of equity capital was. Corporate SocialResponsibility disclosure with good informativeness accounting would give potential benefits like the growingnumber of investors, reducing estimated risks and asymmetry of information each of which indicated areduction in the cost of equity capital of firms.

  9. On the Real Effects of Private Equity

    NARCIS (Netherlands)

    P.G.J. Roosenboom (Peter)

    2009-01-01

    textabstractPrivate equity has become an increasingly important part of our economy. Around the world the companies owned by private equity investors account for a substantial percentage of Gross Domestic Product (GDP) and private sector employment. These investors have recently been under fire in t

  10. Peer pressure and public reporting within healthcare setting: improving accountability and health care quality in hospitals.

    Science.gov (United States)

    Specchia, Maria Lucia; Veneziano, Maria Assunta; Cadeddu, Chiara; Ferriero, Anna Maria; Capizzi, Silvio; Ricciardi, Walter

    2012-01-01

    In the last few years, the need of public reporting of health outcomes has acquired a great importance. The public release of performance results could be a tool for improving health care quality and many attempts have been made in order to introduce public reporting programs within the health care context at different levels. It would be necessary to promote the introduction of a standardized set of outcome and performance measures in order to improve quality of health care services and to make health care providers aware of the importance of transparency and accountability.

  11. The Accounting System and Resource Allocation Reform in a Public University

    Science.gov (United States)

    Spathis, Charalambos; Ananiadis, John

    2004-01-01

    This paper studies the accounting system reform practised in Greek universities since January 2000, and more particularly at the Aristotle University of Thessaloniki (AUTH). It specifically examines the allocation of resources to faculties by university management based on certain criteria. The AUTH is the largest public university in Greece and…

  12. 75 FR 11210 - Public Company Accounting Oversight Board; Order Approving Proposed Amendment to Board Rules...

    Science.gov (United States)

    2010-03-10

    .... \\1\\ See SEC Release No. 34-61032 (November 19, 2009); 74 FR 61722 (November 25, 2009). II... required in those countries. See SEC Release No. 34-61212 (December 22, 2009); 74 FR 68875 (December 29... COMMISSION Public Company Accounting Oversight Board; Order Approving Proposed Amendment to Board...

  13. Performance Incentives and Public College Accountability in the United States: A Quarter Century Policy Audit

    Science.gov (United States)

    Bogue, E. Grady; Johnson, Betty Dandridge

    2010-01-01

    The allocation of funds to public colleges based on performance criteria rather than activity or enrolment criteria is often described as performance funding. In the United States, performance funding policies have become a frequently used instrument of higher education accountability. The history of such policies, however, is a complex one, with…

  14. Matching People and Organizations: Selection and Socialization in Public Accounting Firms.

    Science.gov (United States)

    Chatman, Jennifer A.

    1991-01-01

    To investigate the establishment and maintenance of employee-organization fit, a recent study tracked the early careers of 171 entry-level auditors in 8 large U.S. public accounting firms and assessed the congruence of their values with organizational values. Recruits whose values match the firm's adjust more quickly and experience greater job…

  15. Innovative Public Engagement Practices and Partnerships: Lifting Stakeholder Voices in Education Accountability Policy

    Science.gov (United States)

    Wills, Monica; Brewer, Curtis; Knoeppel, Robert; Witte, James; Pargas, Roy; Lindle, Jane Clark

    2010-01-01

    In 2008, due to increasing stakeholder dissatisfaction with assessment results and school report cards, South Carolina revised its 1998 Educational Accountability Act and required public engagement with stakeholders including parents/guardians, educators, business and community leaders, and taxpayers. The legislation created partnerships between…

  16. Citizen sensors or extreme publics? Transparency and accountability interventions on the mobile geoweb

    NARCIS (Netherlands)

    Georgiadou, P.Y.; Lungo, J.H.; Richter, C.

    2014-01-01

    Transparency and Accountability (T&A) interventions are emergent social technologies in middle and low-income countries. They bring together citizen sensors, mobile communications, geo-browsers and social organization to raise public awareness on the extent of governance deficits, and monitor

  17. Exploring accounting and sustainable development hybridisation in the UK public sector

    NARCIS (Netherlands)

    I. Thomson; S. Grubnic; G. Georgakopoulos; D. Owen

    2011-01-01

    This paper explores the relationship between accounting and sustainable development in two public sector contexts in the United Kingdom. By employing Miller et al.’s (2008) extended notion of hybridisation, the paper investigates transformations associated with practices, processes and expertises de

  18. Initial public offerings in Brazil (2004-2006: Valuation with the use of multiples and discounting of cash flows using the appropriate cost of equity

    Directory of Open Access Journals (Sweden)

    Luiz Felipe Jacques da Motta

    2008-10-01

    Full Text Available The pricing process of new shares in IPOs has been under study in several countries. This paper initially looks at the valuation process using multiples and seeks to classify the new shares under two categories: underpriced or overpriced at the time of the IPOs. Analysis of the cost of equity, comparing betas at the time of the offerings (usually calculated as the betas of comparable companies and the betas of the companies after 12 months of trading, is also carried out. Companies in the sample are those that went public between 2004 and 2006. Results indicated that companies were not undervalued, even after some high short-term returns. However there is no statistical evidence that they were overvalued. Finally, results indicated that betas after twelve months of trading are significantly higher than the comparable companies’ betas used at the time of the IPOs.

  19. Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation

    Directory of Open Access Journals (Sweden)

    Dimitrios Vasiliou

    2011-03-01

    Full Text Available During the last decades, several countries worldwide have introduced financial management reforms, as an important part of the New Public Management (NPM initiative at one or more levels of government sector, by either replacing or transforming their traditional budgetary cash accounting systems towards a business-like accrual accounting concept. Following the example of this upcoming managerial trend, the Greek government introduced in 2003 the accrual basis accounting into public hospitals, as the hospital sector is one of the areas where NPM reforms have been introduced in search of higher efficiency, effectiveness and economy in service production.The purpose of this paper is twofold. The first goal is to provide an overview of the government sector reform initiatives in Greece and to present empirical evidence regarding the adoption level of the accrual basis accounting standards in the Greek public Health sector. The second goal of the research is to investigate the impact of a range of potentially contingent factors on hospitals compliance with the accrual financial and cost accounting reform.The present analysis is based on the results of an empirical survey that took place during 2009. For the purposes of this survey, a structured questionnaire was prepared and sent to the Chief Financial Officers (CFOs of 132 Greek public hospitals. In particular, alinear regression model analysis was used to examine the cross-sectional differences on a number of explanatory and implementation factors of the accounting reform adoption level.The empirical evidence reveals that the level of accrual and especially cost accounting adoption in Greek public hospitals is realized only to a limited extent. In particular, results show that the level of reform adoption is positively related to IT quality, reform related training, education level of accounting staff, and professional consultants’ support. However, no significant relationship was found between

  20. Partnership Versus Public Ownership of Accounting Firms: Exploring RelativePerformance, Performance Measurement and Measurement Issues

    Directory of Open Access Journals (Sweden)

    Mark E Pickering

    2012-09-01

    Full Text Available Despite theoretical arguments that partnerships are the most efficient ownership form for professional service firms (PSFs, PSFs are increasingly moving to other ownership structures, such as publicly listed companies (PLCs. Research on the comparative performance of PSF, PLCs and partnerships is sparse with conflicting results suggesting that some segments of PSFs are moving to a less efficient form. This study explores the performance of two Australian accounting PLCs compared to a sample of similar sized mid tier accounting firms. The accounting PLCs achieved substantially higher revenue growth rates but lower productivity than the partnership sample. Measurement issues were identified in the use of closing resource numbers and different treatment of reporting merger and acquisition revenues which may partially explain the underperformance of publicly owned PSFs in prior studies. The need for research at a more detailed level exploring the market and service focus, organisational structures, resources utilised and resource costs across different PSF ownership forms is suggested.

  1. Have Recent Financial Reforms Improved Financial Accountability in the Australian Commonwealth Public Sector?

    Directory of Open Access Journals (Sweden)

    Graham Bowrey

    2007-09-01

    Full Text Available Since the early 1990s the Australian Commonwealth public sector has undergone significant financialreforms, due primarily to the current federal Liberal government’s drive to improve the financialaccountability of the Commonwealth Government. These reforms include the adoption of accrualaccounting and budgeting and the development and implementation of an outcomes and outputs framework.These reforms culminated in the first full federal budget to be developed on an accrual basis in 1999 – 2000.This paper will examine the implementation of these reforms and the associated processes to determinewhether or not the Commonwealth government is more financially transparent and better able to dischargeits financial accountability. It is argued the complexity of the processes associated with, and the reportingrequirements of these reforms may have actually decreased the level of accountability to the key party towhom accountability is due — the Australian public.

  2. THE EXPECTANCIES OF THE HEALTH SECTOR FROM ACCOUNTING EDUCATION AND THE IMPLEMENTATION OF ANKARA PUBLIC HOSPITALS

    Directory of Open Access Journals (Sweden)

    Seyhan ÇİL KOÇYİĞİT

    2016-01-01

    Full Text Available Health sector requires qualified accounting personnel and demands qualified accounting personnel who knows the sector and who has the vocational knowledge and the ability. Education and training activities designed to meet the expectencies and the requirements of the sector are very important. These requirements can be met by the good quality of accounting education designed by the demands of the health sector. In this research, a survey has been administered to the managers of Ankara public hospitals in order to reveal the expectencies of the health sector from accounting education. The results of the survey show the follwings; accounting education should include practical information, The Uniform Chart Of Accounts should be developed in order to meet the expectencies of the health sector, there should be an internship opportunity at the health sector for accounting students, the content of the accounting courses should be determined by a cooperation between the sector and the academia and the demands of the health sector should be taken into consideration more.

  3. Social responsibility of public accountant in carrying out his work in mining activity

    Directory of Open Access Journals (Sweden)

    Ana Rocío Acevedo-Pérez

    2013-12-01

    Full Text Available The accounting professional in recent times, as a major player, has been questioned in the performance of his work and even frequently involved with corporate financial scandals, putting into question the social responsibility of his profession. However, here, the analysis of the accounting profession is directed specifically to watch the behavior of the accountant in a particular sector such as mining, mainly in relation to the advise in the exploitation of coal. This paper presents the results of the investigation on public accountants who provide advisory services to entrepreneurs in the mining sector. It inquires also on issues related to the level and quality of the advice that they provide in different topics such as economic, administrative , tax, labor , social and environmental issues in relation to the development of the activity.  Similarly the accountant has an ethical commitment to both organizations and the different groups that are linked directly or indirectly to maintain balance in organizations through the provision of information to related parties on their rights that correspond to them in the development of the activity, and as an administrator and manager of information in decision-making contributes to the generation of the common welfare.  Finally, the social responsibility of the public accountant goes beyond the commitment to the State and the organizations in which they work, because there is a commitment to other stakeholders including the environment and society.

  4. Financial Determinants for Improving Public Sector Accountability: A Meta-Analytic Study

    Directory of Open Access Journals (Sweden)

    Laura Alcaide MUÑOZ

    2013-12-01

    Full Text Available The economic crisis has highlighted the need to pay close attention to the disclosure of financial information by public administration institutions; this is an element contributing to the control, accountability and responsibility and thus to achieving greater financial stability and sustainability. Although the disclosure of public financial information has traditionally been linked with financial variables, previous researches in this respect have been somewhat inconsistent in their findings, and conclusive evidence has yet to be provided regarding these factors and their influence on the level of disclosure. The present meta-analysis tries to reveal the existence of a statistically significant association between certain financial variables and the disclosure of public financial information, although the strength and sign of this association will depend on the context under analysis. The results obtained indicate that, depending on the context in which public managers are operating, they may have different attitudes toward the disclosure of public financial information; the medium employed for the dissemination and public indebtedness are also significant factors to this disclosure. Therefore, results reveal a variable degree of predisposition among public managers to adopt policies aimed at increasing the disclosure of public financial information.

  5. 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

  6. The Double-entry Bookkeeping Committee of 1914 and the Brazilian Public Accounting System

    Directory of Open Access Journals (Sweden)

    Tiago Villac Adde

    2014-12-01

    Full Text Available The history of Brazilian accounting has not been explored at length. Through a historical survey, this article presents the history of the Double-entry Bookkeeping Committee of 1914. After the Proclamation of the Republic was announced in 1889, the government started to expand its administrative bodies, necessitating the introduction of a bureaucracy able to perform new functions. In the same period, Brazil experienced a strong economic development with the development of its coffee industry. In 1905, under the leadership of Carlos de Carvalho, São Paulo State Treasury bookkeeping tasks were introduced under a double-entry bookkeeping system and through accrual and financial accounting. Double-entry bookkeeping practices in the federal public accounting system, although enshrined in law since 1808, were only fully realized after the creation of the Double-entry Bookkeeping Committee in 1914. In that same year, due to the negotiation of a second funding loan, English creditor bank auditors requested a balance of the National Treasury from the Minister of Finance Rivadávia Corrêa. Because the balance had not been prepared in eight years, the Double-entry Bookkeeping Committee was established in June of 1914, and this body completed a technical audit of Revenues and Expenditures. The committee also conducted the state administration's first Asset and Liability audit since the colonial era. The Double-entry Bookkeeping Committee of 1914 spearheaded changes to the Brazilian public accounting system, including the creation of the Public Accounting Code in 1922 and the approval of Central Accounting Office of the Republic regulation in 1924, strengthening and ascribing perpetuity to practices adopted after 1914.

  7. AUDIT COMMITTEE’S ROLE IN ENHANCING ACCOUNTABILITY OF THE ALBANIAN, PUBLIC SECTOR

    Directory of Open Access Journals (Sweden)

    Holtjana Bello

    2013-12-01

    Full Text Available The main question around which this paper is based is whether the public sector in Albania needs to establish the Audit Committees as a demand for enhanced quality of services and accountability over the use of public funds is increasing. This paper analyzes the role of public sector Audit Committees in common law practices established to advise management on the adequacy of structures and processes that ensure the integrity of the accounting, auditing, risk management internal controls, and financial reporting. This paper founds out that Audit Committees are not best practices established in every country considering the fact that this practice is appropriate to the private sector corporate governance. However, it reveals that lack of such committees put into question the achievement of good governance objectives. Therefore, this document recommends the establishment of the Audit Committees across the public sector as a practice strongly recommended in the central government bodies within United Kingdom. Such Committees will advise the head of public organizations on risk exposure, corporate governance and control issues, and will enhance and improve the professionalism of internal auditors who still in Albania are adopting and relying on a traditional financial internal audit approach.

  8. Examining a Public Montessori School’s Response to the Pressures of High-Stakes Accountability

    Directory of Open Access Journals (Sweden)

    Corrie Rebecca Block

    2015-11-01

    Full Text Available In order to succeed in the current school assessment and accountability era, a public Montessori school is expected to achieve high student scores on standardized assessments. A problem for a public Montessori elementary school is how to make sense of the school’s high-stakes assessment scores in terms of its unique educational approach. This case study examined a public Montessori elementary school’s efforts as the school implemented the Montessori Method within the accountability era. The research revealed the ways the principal, teachers, and parents on the school council modified Montessori practices, curriculum, and assessment procedures based on test scores. A quality Montessori education is designed to offer children opportunities to develop both cognitive skills and affective components such as student motivation and socio-emotional skills that will serve them beyond their public school experiences. Sadly, the high-stakes testing environment influences so much of public education today. When quality education was measured through only one narrow measure of success the result in this school was clearly a restriction of priorities to areas that were easily assessed.

  9. Equity Valuation

    DEFF Research Database (Denmark)

    Christensen, Peter Ove; Feltham, Gerald A.

    -coupon interest rates. We show that standard estimates of the cost of capital, based on historical stock returns, are likely to be a significantly biased measure of the firm’s cost of capital, but also that the bias is almost impossible to quantify empirically. The new approach recognizes that, in practice......We review and critically examine the standard approach to equity valuation using a constant risk-adjusted cost of capital, and we develop a new valuation approach discounting risk-adjusted fundamentals, such as expected free cash flows and residual operating income, using nominal zero...

  10. The Impact of Accrual Accounting on the Public Sector Management. An Exploratory Study for Romania

    Directory of Open Access Journals (Sweden)

    Adela DEACONU

    2011-02-01

    Full Text Available This research is intended to supplement comparative national studies, which represent a challenge to accounting history for the last decades, explaining the Romanian public accounting practices in their local and time-specific context, taking into question the case of the entities owned by the government. In essence, the findings show the materialization of accrual accounting benefits for Romania as an emerging economy in terms of all independent variables used in the study: fixed assets, liabilities, revenues and costs. The article also analyzes the gradual evolution of finding the advantages of the Romanian accounting system’s transition from a cash basis to an accrual basis in the two analyzed stages, the transition and postreform periods. It proves thus the correlation between the pace of regulatory changes and their application in practice, indirectly confirming the orientation of the Romanian standard-setters towards IPSAS and accrual accounting. Moreover, this research is an argument for the importance of accounting and of the economic analysis, which the study can support through proper financial reporting.

  11. Medical tourism in the Caribbean region: a call to consider environmental health equity.

    Science.gov (United States)

    Johnston, R; Crooks, V A

    2013-03-01

    Medical tourism, which is the intentional travel by private-paying patients across international borders for medical treatment, is a sector that has been targeted for growth in many Caribbean countries. The international development of this industry has raised a core set of proposed health equity benefits and drawbacks for host countries. These benefits centre on the potential investment in health infrastructure and opportunities for health labour force development while drawbacks focus on the potential for reduced access to healthcare for locals and inefficient use of limited public resources to support the growth of the medical tourism industry. The development of the medical tourism sector in Caribbean countries raises additional health equity questions that have received little attention in existing international debates, specifically in regard to environmental health equity. In this viewpoint, we introduce questions of environmental health equity that clearly emerge in relation to the developing Caribbean medical tourism sector These questions acknowledge that the growth of this sector will have impacts on the social and physical environments, resources, and waste management infrastructure in countries. We contend that in addition to addressing the wider health equity concerns that have been consistently raised in existing debates surrounding the growth of medical tourism, planning for growth in this sector in the Caribbean must take environmental health equity into account in order to ensure that local populations, environments, and ecosystems are not harmed by facilities catering to international patients.

  12. NHS dental care and the issues of public service ethos, governance, accountability and probity.

    Science.gov (United States)

    Batchelor, Paul

    2009-06-01

    A decision by any government to intervene in dental care requires that accountability arrangements exist and that the public has faith in them. Such arrangements require a range of governance mechanisms that in turn create routes of accountability. If accountability is to have meaning an appropriate probity system is necessary. Existing probity arrangements in the NHS dental care system are far from ideal: the checks on claims are far less vigorous than under the previous contractual agreement. While the Dental Reference Service continues to refine its probity activities there are few, if any, assessments of the quality of diagnosis and treatment planning let alone the quality of the treatment provided, along with financial shortfalls. The nature of the contract introduced in April 2006 means that, even with compliance, its use as a quality assurance mechanism is substantially weaker. To address these shortfalls requires improvements in the governance arrangements a key element of which is clarity in accountability. Accountability provides an understanding of how a delivery system works, the pressures and incentives facing its actors and allows for better reform design and implementation. If a public dental service is to have excellent outcomes, be fair and equitable and offer value for money the present failings must be addressed. As has been identified in other public services: "...certain assumptions appear to be based on a belief that these standards were general throughout the public sector and would be maintained or adapted during periods of change. Little attention was given to what compromises the standards, how they are perceived and implemented across the public sector and who monitors or polices them, particularly in times of change." (Doig, 1995). The development of improved probity arrangements and a suitable contract through which the service delivered is specified would be a starting point. Perhaps then both the public and the profession can begin to

  13. THE CONCEPT OF ETHICAL BEHAVIOR OF PUBLIC ACCOUNTANT BASED ON ISLAMIC SPIRITUALITY

    OpenAIRE

    Nursanty I.A.; Triyuwono I.; Mulawarman A.D.; Rosidi

    2017-01-01

    The study aims at constructing the concept of ethical behavior of public accountant based on Islamic spirituality. This research adapts spiritualist paradigm and spiritualist research design to create behavioral concept based on Islamic spirituality. Through zikr (Islam: repeated confession of faith), prayer, and contemplation method, researchers obtained balance in terms of mind, justice, honesty, and love as the instruments to analyze data. This research shows that the balance of mind, just...

  14. Publicly funded medical savings accounts: expenditure and distributional impacts in Ontario, Canada.

    Science.gov (United States)

    Hurley, Jeremiah; Guindon, G Emmanuel; Rynard, Vicki; Morgan, Steve

    2008-10-01

    This paper presents the findings from simulations of the introduction of publicly funded medical savings accounts (MSAs) in the province of Ontario, Canada. The analysis exploits a unique data set linking population-based health survey information with individual-level information on all physician services and hospital services utilization over a four-year period. The analysis provides greater detail along three dimensions than have previous analyses: (1) the distributional impacts of publicly funded MSAs across individuals of differing health statuses, incomes, ages, and current expenditures; (2) the impact of differing degrees of risk adjustment for MSA contributions; and (3) the impact of MSA funding over multiple years, incorporating year-to-year variation in spending at the individual level. In addition, it analyses more plausible designs for publicly funded MSAs than the existing studies. Government uses information available from year t - 1 to allocate its budget for year t in a manner that is ex ante fiscally neutral for the public sector: the government first withholds funds equal to expected catastrophic insurance payments under the MSA plan, and then allocates only the balance to individual MSA accounts. The government captures the savings associated with reduced health-care utilization under MSAs and we examine deductibles that vary by income rather than by current health-care expenditures. The impacts on public expenditures under these designs are more modest than in the previous studies and under plausible assumptions MSAs are predicted to decrease public expenditures. MSAs, however, are also predicted to have unavoidable negative distributional consequences with respect to both public expenditures and out-of-pocket spending.

  15. Ethical budgets: a critical success factor in implementing new public management accountability in health care.

    Science.gov (United States)

    Bosa, Iris M

    2010-05-01

    New public management accountability is increasingly being introduced into health-care systems throughout the world - albeit with mixed success. This paper examines the successful introduction of new management accounting systems among general practitioners (GPs) as an aspect of reform in the Italian health-care system. In particular, the study examines the critical role played by the novel concept of an 'ethical budget' in engaging the willing cooperation of the medical profession in implementing change. Utilizing a qualitative research design, with in-depth interviews with GPs, hospital doctors and managers, along with archival analysis, the present study finds that management accounting can be successfully implemented among medical professionals provided there is alignment between the management imperative and the ethical framework in which doctors practise their profession. The concept of an 'ethical budget' has been shown to be an innovative and effective tool in achieving this alignment.

  16. A selection model for accounting for publication bias in a full network meta-analysis.

    Science.gov (United States)

    Mavridis, Dimitris; Welton, Nicky J; Sutton, Alex; Salanti, Georgia

    2014-12-30

    Copas and Shi suggested a selection model to explore the potential impact of publication bias via sensitivity analysis based on assumptions for the probability of publication of trials conditional on the precision of their results. Chootrakool et al. extended this model to three-arm trials but did not fully account for the implications of the consistency assumption, and their model is difficult to generalize for complex network structures with more than three treatments. Fitting these selection models within a frequentist setting requires maximization of a complex likelihood function, and identification problems are common. We have previously presented a Bayesian implementation of the selection model when multiple treatments are compared with a common reference treatment. We now present a general model suitable for complex, full network meta-analysis that accounts for consistency when adjusting results for publication bias. We developed a design-by-treatment selection model to describe the mechanism by which studies with different designs (sets of treatments compared in a trial) and precision may be selected for publication. We fit the model in a Bayesian setting because it avoids the numerical problems encountered in the frequentist setting, it is generalizable with respect to the number of treatments and study arms, and it provides a flexible framework for sensitivity analysis using external knowledge. Our model accounts for the additional uncertainty arising from publication bias more successfully compared to the standard Copas model or its previous extensions. We illustrate the methodology using a published triangular network for the failure of vascular graft or arterial patency.

  17. Making Way for Equity: Elementary Principals' Interpretations of Equity

    Science.gov (United States)

    Fishman, Christine A.

    2010-01-01

    Treating education as a socially transformative and morally conscious enterprise calls for educators to expose and improve social conditions related to oppression. These beliefs herald a different kind of practice for teachers and administrators in public schools, a practice that deals directly with dilemmas of equity and pluralism. Limited…

  18. 76 FR 40950 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Board Funding Final Rules...

    Science.gov (United States)

    2011-07-12

    ... COMMISSION Public Company Accounting Oversight Board; Notice of Filing of Proposed Board Funding Final Rules for Allocation of the Board's Accounting Support Fee Among Issuers, Brokers, and Dealers, and Other... 2002 (the ``Act''), notice is hereby given that on June 21, 2011, the Public Company...

  19. Reducing rural maternal mortality and the equity gap in northern Nigeria: the public health evidence for the Community Communication Emergency Referral strategy

    Directory of Open Access Journals (Sweden)

    Aradeon SB

    2016-03-01

    Full Text Available Susan B Aradeon,1 Henry V Doctor2 1Freelance International Consultant (Social and Behavioral Change Communication, Aventura, FL, USA; 2Department of Information, Evidence and Research, Regional Office for the Eastern Mediterranean, World Health Organization, Nasr City, Cairo, Egypt Abstract: The Sustainable Development Goal (SDG maternal mortality target risks being underachieved like its Millennium Development Goal (MDG predecessor. The MDG skilled birth attendant (SBA strategy proved inadequate to end preventable maternal deaths for the millions of rural women living in resource-constrained settings. This equity gap has been successfully addressed by integrating a community-based emergency obstetric care strategy into the intrapartum care SBA delivery strategy in a large scale, northern Nigerian health systems strengthening project. The Community Communication Emergency Referral (CCER strategy catalyzes community capacity for timely evacuations to emergency obstetric care facilities instead of promoting SBA deliveries in environments where SBA availability and accessibility will remain inadequate for the near and medium term. Community Communication is an innovative, efficient, equitable, and culturally appropriate community mobilization approach that empowers low- and nonliterate community members to become the communicators. For the CCER strategy, this community mobilization approach was used to establish and maintain emergency maternal care support structures. Public health evidence demonstrates the success of integrating the CCER strategy into the SBA strategy and the practicability of this combined strategy at scale. In intervention sites, the maternal mortality ratio reduced by 16.8% from extremely high levels within 4 years. Significantly, the CCER strategy contributed to saving one-third of the lives saved in the project sites, thereby maximizing the effectiveness of the SBAs and upgraded emergency obstetric care facilities. Pre- and

  20. 17 CFR 270.32a-2 - Exemption for initial period from vote of security holders on independent public accountant for...

    Science.gov (United States)

    2010-04-01

    ... from vote of security holders on independent public accountant for certain registered separate accounts... from vote of security holders on independent public accountant for certain registered separate accounts... 32(a) of the Act that selection of an independent public accountant shall have been submitted...

  1. Servers training the Ministry of Public Rondônia State accounts as management strategy

    Directory of Open Access Journals (Sweden)

    Angelina Maria de Oliveira Licório

    2015-06-01

    Full Text Available This paper studies the relevance of training in public management from the assumptions of Managerial Administration where there is a causal link between personal capacitation and successfull performed services. This form also known as the New Public Management (NPM, aims at the quality of public services provided to citizens, availing itself for much of performance controls. In this context, the paper aims to verify the relevance of the training process conducted by the Rondônia’s Ministry of Public Accounts servers and reflections of training in improving the quality of services performed. Making use of the deductive method of research, we analyze aspects of capacitation in general, to understand its importance within the new model of public administration. As objective the research is classified as descriptive and as to approach the problem, qualitative. The research instrument drew on secondary sources and two questionnaires, one applied to advisers and assistants to cabinet and other Attorneys Auditors. The study concluded that there is a high level of participation in the training offered by the institution studied and that the majority of respondents believes that training has a direct and immediate impact on the services performed.

  2. Accountability Practices in the History of Danish Primary Public Education from the 1660s to the Present

    Science.gov (United States)

    Ydesen, Christian; Andreasen, Karen E.

    2014-01-01

    This paper focuses on primary education accountability as a concept and as an organizational practice in the history of Danish public education. Contemporary studies of education policy often address questions of accountability, but the manifestations of school accountability differ significantly between different national settings. Furthermore,…

  3. AICPA standard aids in detecting risk factors for fraud. American Institute of Certified Public Accountants.

    Science.gov (United States)

    Reinstein, A; Dery, R J

    1999-10-01

    The American Institute of Certified Public Accountants' Statement on Auditing Standards (SAS) No. 82, Consideration of Fraud in a Financial Statement Audit, requires independent auditors to obtain reasonable assurance that financial statements are free of material mis-statements caused by error or fraud. SAS No. 82 provides guidance for independent auditors to use to help detect and document risk factors related to potential fraud. But while SAS No. 82 suggests how auditors should assess the potential for fraud, it does not expand their detection responsibility. Accordingly, financial managers should discuss thoroughly with auditors the scope and focus of an audit as a means to further their compliance efforts.

  4. Poverty, equity, human rights and health.

    Science.gov (United States)

    Braveman, Paula; Gruskin, Sofia

    2003-01-01

    Those concerned with poverty and health have sometimes viewed equity and human rights as abstract concepts with little practical application, and links between health, equity and human rights have not been examined systematically. Examination of the concepts of poverty, equity, and human rights in relation to health and to each other demonstrates that they are closely linked conceptually and operationally and that each provides valuable, unique guidance for health institutions' work. Equity and human rights perspectives can contribute concretely to health institutions' efforts to tackle poverty and health, and focusing on poverty is essential to operationalizing those commitments. Both equity and human rights principles dictate the necessity to strive for equal opportunity for health for groups of people who have suffered marginalization or discrimination. Health institutions can deal with poverty and health within a framework encompassing equity and human rights concerns in five general ways: (1) institutionalizing the systematic and routine application of equity and human rights perspectives to all health sector actions; (2) strengthening and extending the public health functions, other than health care, that create the conditions necessary for health; (3) implementing equitable health care financing, which should help reduce poverty while increasing access for the poor; (4) ensuring that health services respond effectively to the major causes of preventable ill-health among the poor and disadvantaged; and (5) monitoring, advocating and taking action to address the potential health equity and human rights implications of policies in all sectors affecting health, not only the health sector.

  5. 股权结构对我国上市公司绩效的影响%The influence of the equity structure on the performance of public companies in China

    Institute of Scientific and Technical Information of China (English)

    曹丽平

    2015-01-01

    The equity structure is the basis and important part of corporate governance structure,the impact of it on the performance of public companies is achieved through the corporate governance mechanism.The paper briefly summarizes the meaning and classification of the equity structure,analyzes the mechanism how the equity structure effect on corporate performance theoretically,analyses specific influence of ownership structure on performance of listed companies in China from the level of the composition of equity,and puts forward the measures and suggestions to optimize the equity structure of listed companies in China and then improve the performance of companies.%股权结构是公司治理结构的基础和重要组成部分,其对上市公司绩效的影响是通过公司治理机制来实现的。文章简要地概述了股权结构的涵义与分类,从理论上分析了股权结构对公司绩效作用的机制,并且从股权构成成分这一层面分析了股权结构对我国上市公司绩效具体的影响,提出了优化我国上市公司股权结构进而提高公司绩效的措施与建议。

  6. The Moral Reasoning of Public Accountants in the Development of a Code of Ethics: the Case of Indonesia

    Directory of Open Access Journals (Sweden)

    A. S. L. Lindawati

    2012-03-01

    Full Text Available The objective of this study is to explore the user’s perceptions of the role of moral reasoning in influencing the implementation of codes of ethics as standards and guidance for professional audit practice by Indonesian public accountants. The study focuses on two important aspects of influence: (i the key factors influencing professional public accountants in implementing a code of ethics as a standard for audit practice, and (ii the key activities performed by public accountants as moral agents for establishing awareness of professional values. Two theoretical approaches/models are used as guides for exploring the influence of moral reasoning of public accountants: first, Kolhberg’s model of moral development (Kolhberg 1982 and, secondly, the American Institute of Certified Public Accountants (AICPA’s Code of Conduct, especially the five principles of the code of ethics (1992, 2004. The study employs a multiple case study model to analyse the data collected from interviewing 15 financial managers of different company categories (as users. The findings indicate that (i moral development is an important component in influencing the moral reasoning of the individual public accountants, (ii the degree of professionalism of public accountants is determined by the degree of the development of their moral reasoning, and (iii moral reasoning of individuals influences both Indonesian public accountants and company financial managers in building and improving the effectiveness of the implementation of codes of conduct. It is concluded that the role of moral reasoning is an important influence on achieving ethical awareness in public accountants and financial managers. The development of a full code of ethics and an effective compliance monitoring system is essential for Indonesia if it is to play a role in the emerging global economy.

  7. Public Private Partnerships: Identifying Practical Issues for an Accounting Research Agenda

    Directory of Open Access Journals (Sweden)

    Nick Sciulli

    2014-09-01

    Full Text Available This article provides a structured framework for research into the accounting implications of Public Private Partnerships (PPPs. PPPs worldwide have taken on increasing significance as a tool that governments can use to develop infrastructure and for the delivery of services. Given the minimal coverage in the literature of the Victorian State Government experience to date regarding the efficacy of PPPs, this report establishes a number of parameters from which academics can conduct research into this strategy and, moreover, make policy recommendations based on those findings. Accounting principles are used to identify whether a PPP will lead to value for money. Consequently, a model is developed to define potential areas of investigation, from which a series of research questions are posed. This is important because, public sector managers need to be aware of the failures and the success stories of particular PPP projects so that lessons can be learned from these experiences. This would inform government officials of any necessary reforms that need to be undertaken for future PPPs.

  8. Public-Private Partnerships in Colombian Education: The Equity and Quality Implications of 'Colegios en concesión'

    NARCIS (Netherlands)

    Termes, A.; Bonal, X.; Verger, A.; Zancajo, A.

    2015-01-01

    'Charter schools are one of the most iconic public-private partnership (PPP) formulas in education. Nonetheless, despite charter school programs having been implemented in some countries for decades and their global diffusion, evidence on their impact in education systems is far from conclusive.

  9. Public-Private Partnerships in Colombian Education: The Equity and Quality Implications of 'Colegios en concesión'

    NARCIS (Netherlands)

    Termes, A.; Bonal, X.; Verger, A.; Zancajo, A.

    2015-01-01

    'Charter schools are one of the most iconic public-private partnership (PPP) formulas in education. Nonetheless, despite charter school programs having been implemented in some countries for decades and their global diffusion, evidence on their impact in education systems is far from conclusive. Thi

  10. 美国上市公司私募的法律监管%American Legal Supervision on Private Investment in Public Equity

    Institute of Scientific and Technical Information of China (English)

    孙景新

    2012-01-01

    美国上市公司私募是私募发行与公开市场相结合的一种融资制度,其基础制度来源是美国证券注册制度以及在注册制度基础之上形成的私募发行制度。正是这两种制度的"融合"构架了美国上市公司私募的整个规则框架,使得上市公司私募的法律监管呈现出既不同于公募发行,也有别于普通私募发行监管的特点。在近几年的美国市场中,对冲基金的广泛参与推动了上市公司私募的发展,同时也带来了一些新的监管性问题;美国监管机构针对这种变化适时调整了相关监管策略,加强了对这类交易的监管力度。%Private Investment in Public Equity ( "PIPE" ) is a kind of refinancing system, which is based on the combination of Private Placement and Securities Registration under the American Securities Law System. Due to this combination and the different structure of rules, the legal supervision on "PIPE" is a bit different from that on common private placement or public offering. In the recent years of US market, hedge funds have invested actively in "PIPEs" and developed them a lot, but have resulted in some new regulatory issues as well. The SEC has changed some strategies and enforced overseeing these issues.

  11. Coupled Ethical-Epistemic Analysis of Public Health Research and Practice: Categorizing Variables to Improve Population Health and Equity.

    Science.gov (United States)

    Katikireddi, S Vittal; Valles, Sean A

    2015-01-01

    The categorization of variables can stigmatize populations, which is ethically problematic and threatens the central purpose of public health: to improve population health and reduce health inequities. How social variables (e.g., behavioral risks for HIV) are categorized can reinforce stigma and cause unintended harms to the populations practitioners and researchers strive to serve. Although debates about the validity or ethical consequences of epidemiological variables are familiar for specific variables (e.g., ethnicity), these issues apply more widely. We argue that these tensions and debates regarding epidemiological variables should be analyzed simultaneously as ethical and epistemic challenges. We describe a framework derived from the philosophy of science that may be usefully applied to public health, and we illustrate its application.

  12. Advancing Health Equity and Climate Change Solutions in California Through Integration of Public Health in Regional Planning

    OpenAIRE

    Gould, Solange M.

    2015-01-01

    Climate change is a significant public health danger, with a disproportionate impact on low-income and communities of color that threatens to increase health inequities. Many important social determinants of health are at stake in California climate change policy-making and planning, and the distribution of these will further impact health inequities. Not only are these communities the most vulnerable to future health impacts due to the cumulative impacts of unequal environmental exposures a...

  13. EBRD equity investment

    Directory of Open Access Journals (Sweden)

    Simen, A.

    2012-01-01

    Full Text Available The EBRD is the largest investor in private equity funds, mainly focusing on growth and expansion in countries of operation. The significant support to its private equity fund managers accelerates the development and institutionalisation of the private equity industry in the region. For EBRD, equity investments are made indirectly through regional and sector funds. These funds are created by groups of investors, mostly private, to which the EBRD participates with capital.

  14. Accounts from the field: a public relations perspective on global AIDS/HIV.

    Science.gov (United States)

    Bardhan, Nilanjana R

    2002-01-01

    This study is a theoretical as well as empirical exploration of the power and cultural differentials that mark and construct various intersecting discourses, specifically media discourse, on global AIDS/HIV. It applies the language and concepts of public relations to understand how the press coverage of the pandemic is associated with the variables that impact the newsmaking process as well as the public and policy implications of macro news frames generated over time. Theoretical work in the areas of agenda setting and news framing also instruct the conceptual framework of this analysis. Narrative analysis is used as a methodology to qualitatively analyze three pools of accounts-from people either living with AIDS/HIV, involved in AIDS/HIV work, or discursively engaged in the media construction of the pandemic; from transnational wire service journalists who cover the issue at global and regional levels; and policy shapers and communicators who are active at the global level. These three communities of respondents represent important stakeholders in the AIDS/HIV issue. The findings are analyzed from a public relations standpoint. Perhaps the most important finding of this study is that the public relations approaches used to address AIDS/HIV related issues need to be grounded in context-specific research and communicative practices that bring out the lived realities of AIDS/HIV at grassroots levels. The findings also posit that those situated at critical junctions between various stakeholders need to cultivate a finely balanced understanding of the etic and emic intersections and subjectivities of global/local AIDS/HIV.

  15. Examining the therapeutic relationship and confronting resistances in psychodynamic psychotherapy: a certified public accountant case.

    Science.gov (United States)

    Manetta, Christopher T; Gentile, Julie P; Gillig, Paulette Marie

    2011-05-01

    Psychodynamic psychotherapy is effective for a variety of mental health symptoms. This form of psychotherapy uses patient self reflection and self examination, as well as the therapeutic relationship between the patient and psychiatrist, to explore maladaptive coping strategies and relationship patterns of the patient. A thorough understanding of resistance and the core conflictual relationship theme afford the psychiatrist the ability to facilitate this work. In this article, the composite case illustrates some of the psychodynamic psychotherapy techniques that can be employed in a psychotherapy case. In this example, the case is about a certified public accountant that came to treatment because of an acute stressor that put her career goals at risk. An acute episode or event can bring to light chronic and ongoing symptoms, which have had a remitting and relapsing course, and leave the patient unable to compensate on his or her own.

  16. Assessing public forecasts to encourage accountability: The case of MIT's Technology Review.

    Science.gov (United States)

    Funk, Jeffrey

    2017-01-01

    Although high degrees of reliability have been found for many types of forecasts purportedly due to the existence of accountability, public forecasts of technology are rarely assessed and continue to have a poor reputation. This paper's analysis of forecasts made by MIT's Technology Review provides a rare assessment and thus a means to encourage accountability. It first shows that few of the predicted "breakthrough technologies" currently have large markets. Only four have sales greater than $10 billion while eight technologies not predicted by Technology Review have sales greater than $10 billion including three with greater than $100 billion and one other with greater than $50 billion. Second, possible reasons for these poor forecasts are then discussed including an over emphasis on the science-based process of technology change, sometimes called the linear model of innovation. Third, this paper describes a different model of technology change, one that is widely used by private companies and that explains the emergence of those technologies that have greater than $10 billion in sales. Fourth, technology change and forecasts are discussed in terms of cognitive biases and mental models.

  17. Institutional Accountability and Competition for Resources in Undergraduate Education among U.S. Public Four-Year Institutions

    Science.gov (United States)

    Akey, Lynn D.

    2012-01-01

    With a growing concern that society's needs are not being met, there are heightened expectations for accountability for public purposes. At the same time higher education institutions are experiencing increasing competition, as well as decreasing state support for public higher education. The concern is that competition for resources is overtaking…

  18. Taking a Step Forward in Public Health Finance: Establishing Standards for a Uniform Chart of Accounts Crosswalk.

    Science.gov (United States)

    Honoré, Peggy A; Leider, Jonathon P; Singletary, Vivian; Ross, David A

    2015-01-01

    In its 2012 report on the current and future states of public health finance, the Institute of Medicine noted, with concern, the relative lack of capacity for practitioners and researchers alike to make comparisons between health department expenditures across the country. This is due in part to different accounting systems, service portfolios, and state- or agency-specific reporting requirements. The Institute of Medicine called for a uniform chart of accounts, perhaps building on existing efforts such as the Public Health Uniform National Data Systems (PHUND$). Shortly thereafter, a group was convened to work with public health practitioners and researchers to develop a uniform chart of accounts crosswalk. A year-long process was undertaken to create the crosswalk. This commentary discusses that process, challenges encountered along the way and provides a draft crosswalk in line with the Foundational Public Health Services model that, if used by health departments, could allow for meaningful comparisons between agencies.

  19. Challenges of Ensuring Equity

    DEFF Research Database (Denmark)

    Pasgaard, Maya

    and on a conceptual framework to examine equity in REDD+. Qualitative research with a case study in Cambodia provides the empirical foundation for the thesis, supplemented with a quantitative analysis of climate change research to address the fourth research question. Together, these articles and approaches...... these challenges, specific recomm ndations are summarized in the thesis, namely: better integration of qualitative methods in social assessments, greater emphasis on local inclusion and representativeness in relation to resource access and decision-making, more field research and cross...... of departure in a case study of REDD+ in the Oddar Meanchey province in Northern Cambodia, which hosts the country’s first REDD+ demonstration project, and in a publication analysis of climate change research. The thesis addresses the overall research questions and the four sub-questions To what extent is REDD...

  20. Portfolio Optimization of Equity Mutual Funds—Malaysian Case Study

    OpenAIRE

    Adem Kılıçman; Jaisree Sivalingam

    2010-01-01

    We focus on the equity mutual funds offered by three Malaysian banks, namely Public Bank Berhad, CIMB, and Malayan Banking Berhad. The equity mutual funds or equity trust is grouped into four clusters based on their characteristics and categorized as inferior, stable, good performing, and aggressive funds based on their return rates, variance and treynor index. Based on the cluster analysis, the return rates and variance of clusters are represented as triangular fuzzy numbers in order to refl...

  1. Improvement of Educational Equity & Teacher Training

    Directory of Open Access Journals (Sweden)

    María J. Rodríguez

    2013-10-01

    Full Text Available Educational improvement for equity and professional teacher development are crucial issues concerning the essential right all students have of a good education. Firstly the article proposes a contextual reflection on improvement, some considerations related to well known traditions in the field and particularly the social justice and its relationships and implication for educational politics, curriculum, teaching, teacher and community. Secondly, it claims for the coherence of teacher professional development to educational equity. Different analysis and proposals are outlined related to policies and tasks the public administration should undertake and some dimensions of teacher education are considered attending educational equity criteria. Professional learning communities are described and valued as a hypothetical framework in order to improve equity and teacher education relationships.

  2. What Drives Private Equity Investments in Romania?

    Directory of Open Access Journals (Sweden)

    Precup Mihai

    2015-11-01

    Full Text Available This paper aims at presenting the determinants of private equity investments in Romania over the period 2000 - 2013. Additionally, this paper presents the main highlights in terms of evolution, source of funding and activities in which the private equity funds invested during the crisis. Starting from the existing literature, this paper extends the analysis of private equity drivers to Romanian market by including variables such as: economic growth, market capitalization, interest rate, unemployment rate and public R&D expenditure which were already tested in previous papers. In addition, this paper introduces new variables such us productivity and corruption index which we consider important factors in explaining the evolution of private equity investments in Romania.

  3. A Proposal on the Statement of Income and Retained Earnings and the Statement of the Changes in Equity to Be Issued Accounting to the SMEs TFRS Standards: A Sample Case

    National Research Council Canada - National Science Library

    Serkan Özdemir; Cemal Elitaş

    2015-01-01

    ... no: 27746 on November 1st, 2010. In the Section 6 of SMEre gulation basis of the Statement of Income and Retained Earnings and the Statement of Changes in Equity to be issued by the establishments is explained...

  4. Independence of certified public accountants%注册会计师审计的独立性研究

    Institute of Scientific and Technical Information of China (English)

    冯鑫

    2015-01-01

    Certified public accountants audit independence is regarded as the soul of profession.Premise independent accountant profession is able to survive and develop their independence, objectivity and impartiality of the properties, which is a registered foundation accountant career development. Among them, the certified public accountants independence is the basic premise of the entire profession of accountants,only retain the characteristics of independence, to be able to issue the corresponding objective and impartial audit report. Analyzes the reasons for the lack of independence of the certified public accountants, puts forward measures to increase the independence of certified public accountants, with the greatest limit increase certified public accountants audit independence, ensure a healthy and orderly operation of the audit work.%注册会计师审计独立性被职业界视为审计的灵魂。独立会计师职业能够生存和发展的前提就是其独立、客观、公正的特性,这也是注册会计师职业发展的基础。其中,注册会计师的独立性又是整个会计师职业的最基本的前提,只有注册会计师职业保持住独立性的特征,才能够客观公正的出具相应的审计报告。分析注册会计师审计独立性缺失的原因,有针对性地提出了提高注册会计师审计独立性的措施,最大限度提高注册会计师审计独立性,确保审计工作健康有序的运行。

  5. A Recommitment Strategy for Long Term Private Equity Fund Investors

    NARCIS (Netherlands)

    G.J. de Zwart (Gerben); B. Frieser (Brian); D.J.C. van Dijk (Dick)

    2007-01-01

    textabstractThis paper develops a reinvestment strategy for private equity which aims to keep its portfolio weight equal to a desired strategic allocation, while taking into account the illiquid nature of private equity. Historical simulations (1980-2005) show that our dynamic strategy is capable of

  6. Valuing QALYs in Relation to Equity Considerations Using a Discrete Choice Experiment.

    Science.gov (United States)

    van de Wetering, Liesbet; van Exel, Job; Bobinac, Ana; Brouwer, Werner B F

    2015-12-01

    To judge whether an intervention offers value for money, the incremental costs per gained quality-adjusted life-year (QALY) need to be compared with some relevant threshold, which ideally reflects the monetary value of health gains. Literature suggests that this value may depend on the equity context in which health gains are produced, but the value of a QALY in relation to equity considerations has remained largely unexplored. The objective of this study was to estimate the social marginal willingness to pay (MWTP) for QALY gains in different equity subgroups, using a discrete choice experiment (DCE). Both severity of illness (operationalized as proportional shortfall) and fair innings (operationalized as age) were considered as grounds for differentiating the value of health gains. We obtained a sample of 1205 respondents, representative of the adult population of the Netherlands. The data was analysed using panel mixed multinomial logit (MMNL) and latent class models. The panel MMNL models showed counterintuitive results, with more severe health states reducing the probability of receiving treatment. The latent class models revealed distinct preference patterns in the data. MWTP per QALY was sensitive to severity of disease among a substantial proportion of the public, but not to the age of care recipients. These findings emphasize the importance of accounting for preference heterogeneity among the public on value-laden issues such as prioritizing health care, both in research and decision making. This study emphasises the need to further explore the monetary value of a QALY in relation to equity considerations.

  7. Reducing rural maternal mortality and the equity gap in northern Nigeria: the public health evidence for the Community Communication Emergency Referral strategy

    Science.gov (United States)

    Aradeon, Susan B; Doctor, Henry V

    2016-01-01

    The Sustainable Development Goal (SDG) maternal mortality target risks being underachieved like its Millennium Development Goal (MDG) predecessor. The MDG skilled birth attendant (SBA) strategy proved inadequate to end preventable maternal deaths for the millions of rural women living in resource-constrained settings. This equity gap has been successfully addressed by integrating a community-based emergency obstetric care strategy into the intrapartum care SBA delivery strategy in a large scale, northern Nigerian health systems strengthening project. The Community Communication Emergency Referral (CCER) strategy catalyzes community capacity for timely evacuations to emergency obstetric care facilities instead of promoting SBA deliveries in environments where SBA availability and accessibility will remain inadequate for the near and medium term. Community Communication is an innovative, efficient, equitable, and culturally appropriate community mobilization approach that empowers low- and nonliterate community members to become the communicators. For the CCER strategy, this community mobilization approach was used to establish and maintain emergency maternal care support structures. Public health evidence demonstrates the success of integrating the CCER strategy into the SBA strategy and the practicability of this combined strategy at scale. In intervention sites, the maternal mortality ratio reduced by 16.8% from extremely high levels within 4 years. Significantly, the CCER strategy contributed to saving one-third of the lives saved in the project sites, thereby maximizing the effectiveness of the SBAs and upgraded emergency obstetric care facilities. Pre- and postimplementation Knowledge, Attitude, and Practice Survey results and qualitative assessments support the CCER theory of change. This theory of change rests on a set of implementation steps that rely on three innovative components: Community Communication, Rapid Imitation Practice, and CCER support

  8. ACCOUNTING POLICIES AND OPTIONS ON THE RECOGNITION, MEASUREMENT AND DERECOGNITION OF INVENTORIES IN PUBLIC SECTOR ENTITIES

    Directory of Open Access Journals (Sweden)

    CRISTINA OTILIA ȚENOVICI

    2012-11-01

    Full Text Available International accounting harmonization focuses on improving and reducing the differences between national accounting regulations concerning accounting rules and principles, of general interest, likely to determine the comparability of information in financial statements of institutions, respectively to reduce differences among accounting regulations of different countries. The reference system for drafting accounting policies allows alternatives for accounting registration and assessment, respectively different methods of assessing the patrimony, the result and financial position. The choice of an accounting option is determined by the need to provide a clear financial image on the position and performance of the institution. Thus, for stock assessment they choose the accounting policy likely to provide relevant, reliable, neutral, prudent and complete information in all significant respects by means of with the financial statements.

  9. Principles of Public School Accounting. State Educational Records and Reports Series: Handbook II-B.

    Science.gov (United States)

    Adams, Bert K.; And Others

    This handbook discusses the following primary aspects of school accounting: Definitions and principles; opening the general ledger; recording the approved budget; a sample month of transactions; the balance sheet, monthly, and annual reports; subsidiary journals; payroll procedures; cafeteria fund accounting; debt service accounting; construction…

  10. Promotion And Retention Of African American Accountants In The 21st Century US Public Accounting Profession: A Summary Of Findings And A Call For Action

    Directory of Open Access Journals (Sweden)

    Louis J. Stewart

    2011-12-01

    Full Text Available While African – American CPAs have experienced some considerable progress in the US public accounting profession over the past thirty years, their level of participation in the profession remains far below their representation in the general US population. While federal government data suggest that African – American men and women constitute over 11% of US business graduates, the AICPA estimates that only 4% of the major firms’ employment. Moreover, the rate of black CPA participation appears to fall as one’s analysis moves up the ladder of the profession’s largest firms. The AICPA reports that less than 1% of the partners from the major firms are African – American accounting professionals. Our study seeks to answer two basic questions. One, why is the level of African – American participation in management of the major firms so low? Two, what actions should the major firms’ leadership, African – American accounting practitioners, and accounting educators take to improve the level of African – American participation in management of the major firms? Our empirical data is drawn from three recent surveys of predominantly African – American accountants and a dozen structured interviews of a racially diverse group of Big 4 firm managers and partners. We reached three major conclusions. One, there are a disproportionately low number of African – American accountants in the management pipeline of the major firms. Two, our structured interviews with successful (managers and partners accounting professionals of both races makes it clear that the road to management is a rigorous path for all professionals regardless of race. Three, many of the few black accountants within the major firms have become discouraged due to lack of key resources for success and search for other professional opportunities. Our conclusions form the basis for a variety of recommendations for employers, aspiring African – American professionals

  11. Efficiency and Equity in Vocational Education and Training Policies.

    Science.gov (United States)

    Carnoy, Martin

    1994-01-01

    Addresses the question of how to determine the overall effect of the vocational education and training system on efficiency and equity. Suggests criteria to guide allocation of public resources for education and training to meet efficiency and equity goals. (Author/JOW)

  12. Federal Funding to Promote Sex Equity in Education: 1980.

    Science.gov (United States)

    Klein, Susan S.; Goodman, Melanie A.

    This publication discusses federal funds which are available for research and development in sex equity in education. A major objective is to identify specific Federal funding opportunities for projects focusing on sex equity. Another objective is to help individuals understand the overall Federal pattern of support for activities to promote sex…

  13. The Influence of Accounting Robustness for Equity Financing Cost---Based on the Research of Shanghai and Shenzhen A-share Market%会计稳健性对股权融资成本的影响--基于沪深A股市场的研究

    Institute of Scientific and Technical Information of China (English)

    邱玉莲; 彭冲

    2013-01-01

    Accounting conservatism,also known as prudence,in large measure will affect corporate capital structure and financing costs.Paper through empirical testing and model building study accounting conservatism on equity financing costs.%会计稳健性又称谨慎性,在很大程度上会影响企业资本结构和融资成本。文中通过实证检验和模型构建研究了会计稳健性对股权融资成本的影响。

  14. Certified Public Accountant is Unmatched Advantage on the Global Job Market

    Directory of Open Access Journals (Sweden)

    Tatyana G. Borisova

    2015-06-01

    Full Text Available The article devotes to the necessity of rapid adaptation to the changes connected with the enormous growth of industry, the world globalization process and development of information technology. In this context there is a general opinion in the profession about the need to improve the quality of accounting, professional competence, and accounting education. Maintaining high ethical standards, compliance with relevant laws, as well as accounting and auditing standards are also on the agenda.

  15. KEY SKILLS REQUIRED TO COLLEGE PUBLIC ACCOUNTANT FOR MICRO AND SMALL ENTERPRISES OF PERU

    OpenAIRE

    2014-01-01

    It is proposed to identify the skills required by the Peruvian SMEs to accounting professionals, and other factors related to the professional work force of Chartered Certified Accountants. To do this, based on professional competencies defined in the Educational Project of our School of Accounting at the University Dean of America, contained in Law 28 951 - Professionalization Act of CPA, and the proposal Tuning America as pattern comparison, there have been survey questionnaires applied to ...

  16. An analysis of cross-sectional differences in big and non-big public accounting firms' audit programs

    NARCIS (Netherlands)

    Blokdijk, J.H. (Hans); Drieenhuizen, F.; Stein, M.T.; Simunic, D.A.

    2006-01-01

    A significant body of prior research has shown that audits by the Big 5 (now Big 4) public accounting firms are quality differentiated relative to non-Big 5 audits. This result can be derived analytically by assuming that Big 5 and non-Big 5 firms face different loss functions for "audit failures" a

  17. An analysis of cross-sectional differences in big and non-big public accounting firms' audit programs

    NARCIS (Netherlands)

    Blokdijk, J.H. (Hans); Drieenhuizen, F.; Stein, M.T.; Simunic, D.A.

    2006-01-01

    A significant body of prior research has shown that audits by the Big 5 (now Big 4) public accounting firms are quality differentiated relative to non-Big 5 audits. This result can be derived analytically by assuming that Big 5 and non-Big 5 firms face different loss functions for "audit failures" a

  18. Knowledge creation for practice in public sector management accounting by consultants and academics : Preliminary findings and directions for future research

    NARCIS (Netherlands)

    van Helden, G. Jan; Aardema, Harrie; ter Bogt, Henk J.; Groot, Tom L. C. M.

    This study is about knowledge creation for practice in public sector management accounting by consultants and academics. It shows that researchers emphasize the importance of practice, but worry about the prospects of a successful cross-fertilization between practice and research, because of the

  19. 基于信息公平的美国公共图书馆少儿服务研究%Research on Information Equity-based American Public Library Children's Services

    Institute of Scientific and Technical Information of China (English)

    吴正荆; 苑红梅

    2016-01-01

    文章从信息公平角度出发,首先从服务内容和对象方面解读美国公共图书馆少儿服务的先进之处;其次,通过对美国公共图书馆的有关政策、制度和标准的研究分析美国公共图书馆少儿服务成功的内在因素;最后,借鉴美国公共图书馆的做法,并结合我国国情分析现阶段我国公共图书馆应如何发挥其作为实现信息公平的社会制度的作用。%This paper studies the public library services for children and teens from the angle of information eq-uity. First, the paper introduces the advanced point of public library services to children and teens in the way of con-tent and object of the services. Secondly, through the study of relevant policies, rules and standards of the public li-braries in the United States, the paper makes an analysis on the internal factors why the public libraries in America achieve success.Finally, drawing lessons from the practice of public libraries in the United States, combined with the condition of our country in present stage, the paper concludes how the libraries in our country should play the function of a social system to realize information equity.

  20. Empirical Research Concerning the Impact of the Public Internal Audit on the Accounting System and its Reliability in Romanian Universities

    Directory of Open Access Journals (Sweden)

    Drăguşin Cristina-Petrina

    2016-12-01

    Full Text Available The present paper is materialized in an empirical study concerning the impact of the internal audit on the accounting system and its reliability, in case of public universities in Romania. In order to achieve the study, it was necessary to know the different points of view of the representatives of the accounting departments of public institutions of academic education, using a statistical survey based on questionnaire. The research objectives were focused on obtaining conclusions regarding: the importance of internal auditing of the accounting system and its reliability; the extent to which the internal audit manages to provide reasonable assurances regarding the accounting and financial activity; the importance in auditing of the items related to the accounting activity; the assurance and the adequacy of the human resources allocated to the internal audit departments; the frequency with which the internal audit reports projects are modified in order to follow the audited structure recommendations; the extent to which the audit reports reflect the reality; the internal audit activity contribution in improving the accounting systems and their reliability in the Romanian universities.

  1. Refining estimates of public health spending as measured in national health expenditures accounts: the United States experience.

    Science.gov (United States)

    Sensenig, Arthur L

    2007-01-01

    Providing for the delivery of public health services and understanding the funding mechanisms for these services are topics of great currency in the United States. In 2002, the Department of Homeland Security was created and the responsibility for providing public health services was realigned among federal agencies. State and local public health agencies are under increased financial pressures even as they shoulder more responsibilities as the vital first link in the provision of public health services. Recent events, such as hurricanes Katrina and Rita, served to highlight the need to accurately access the public health delivery system at all levels of government. The National Health Expenditure Accounts (NHEA), prepared by the National Health Statistics Group, measure expenditures on healthcare goods and services in the United States. Government public health activity constitutes an important service category in the NHEA. In the most recent set of estimates, Government Public Health Activity expenditures totaled $56.1 billion in 2004, or 3.0 percent of total US health spending. Accurately measuring expenditures for public health services in the United States presents many challenges. Among these challenges is the difficult task of defining what types of government activity constitute public health services. There is no clear-cut, universally accepted definition of government public health care services, and the definitions in the proposed International Classification for Health Accounts are difficult to apply to an individual country's unique delivery systems. Other challenges include the definitional issues associated with the boundaries of healthcare as well as the requirement that census and survey data collected from government(s) be compliant with the Classification of Functions of Government (COFOG), an internationally recognized classification system developed by the United Nations.

  2. Level of Eletronic Disclosure of Public Accounting of Municipalities of Paraná in the Internet Environment

    Directory of Open Access Journals (Sweden)

    Luciane Maria Gonçalves Franco

    2014-04-01

    Full Text Available The objective is to identify the level of electronic transparency of financial statements in municipal districts, arranged in the internet environment. The research presents descriptive approach, ex-post facto, held in October of 2011. The study is based on legislation and literature of Accounting Science and Public Administration. Among respects, it was found that 81.25 % of municipalities with 50,000 or more inhabitants provide reports of the Fiscal Responsibility Law in their web pages and this figure drops to 29.43% in municipalities with fewer than 50,000 inhabitants. It is a significant number of municipalities that do not use electronics to publicize their acts , corresponding to 70.57 %, or 259 municipalities out of the total surveyed. It is emphasized that transparency of public accounts is of limitations in terms of availability of information, so he will need improvement and viability for the benefit of the results.

  3. Fiscal federalism and equity in the state joint local governments ...

    African Journals Online (AJOL)

    Fiscal federalism and equity in the state joint local governments' account: Oyo state in focus. ... Open Access DOWNLOAD FULL TEXT ... Data for this study were collected through secondary sources and descriptive and inferential statistical ...

  4. Inclusion in Public Administration: Developing the Concept of Inclusion within a School of Accounts and Administration

    Science.gov (United States)

    dos Santos, Mônica Pereira; de Melo, Sandra Cordeiro; Santiago, Mylene Cristina; Nazareth, Paula

    2017-01-01

    This study originates from ongoing action research that aims to develop institutional opportunities to reflect on and take decisions about inclusion in the School of Accounts and Administration of Rio de Janeiro's State Accounts Office. The research was organized in three phases. The first phase was an inservice course to sensitize professionals…

  5. Governance and Compliance in Accounting Education in Vietnam--Case of a Public University

    Science.gov (United States)

    Bui, Binh; Hoang, Hien; Phan, Duc P. T.; Yapa, P. W. Senarath

    2017-01-01

    Prior research suggests that despite the mass development of higher education in Vietnam recently, the quality of higher education is declining. This study aims to understand the impact of the education reform on the quality of university accounting education by investigating the involvement of different stakeholders in accounting education within…

  6. The Ethics of Public School Fiscal and Academic Accountability Legislation: A Multidimensional Analysis.

    Science.gov (United States)

    Pauken, Patrick; Kallio, Brenda R.; Stockard, Rhonda R.

    2001-01-01

    Examines contradictions between school accountability legislation and the moral leadership applicable to its development and implementation. Using the ethics of critique, justice, and care, analyzes Ohio's recent fiscal and accountability legislation, which may be setting school districts up for failure. Policymakers must examine their moral…

  7. The Politics of Public Accountability: Implications for Centralized Music Education Policy Development and Implementation

    Science.gov (United States)

    Horsley, Stephanie

    2009-01-01

    This article addresses accountability issues that affect music education policy and implementation in the neoliberal education system. Using examples from education reform in Ontario, Canada, the author argues that two forms of accountability imbalances fostered by the neoliberal state--hierarchical answerability over communicative reason and…

  8. Addressing Gender Equity in Nonfaculty Salaries.

    Science.gov (United States)

    Toukoushian, Robert K.

    2000-01-01

    Discusses methodology of gender equity studies on noninstructional employees of colleges and universities, including variable selection in the multiple regression model and alternative approaches for measuring wage gaps. Analysis of staff data at one institution finds that experience and market differences account for 80 percent of gender pay…

  9. Addressing Gender Equity in Nonfaculty Salaries.

    Science.gov (United States)

    Toukoushian, Robert K.

    2000-01-01

    Discusses methodology of gender equity studies on noninstructional employees of colleges and universities, including variable selection in the multiple regression model and alternative approaches for measuring wage gaps. Analysis of staff data at one institution finds that experience and market differences account for 80 percent of gender pay…

  10. A comparison of social accounting between local public healthcare services:An empirical research

    Directory of Open Access Journals (Sweden)

    Paolo Ursillo

    2010-03-01

    Full Text Available

    Introduction: Social accounting in healthcare is a quantitative–qualitative accounting tool which marks the bond between the business and its social background. It displays healthcare business results and information to the stakeholder. Actually, its use is not widespread in Italy, but often published in United States and other Countries.

    Methods: This work is based upon an empirical research, studying social accounting from Local Health Units (LHU, Italian ASL of Adria, Brindisi, Firenze and Umbria region published between 2006 and 2008. These documents have been analyzed, studying the business’ structure, healthcare services, social and economical conditions, financial status, performance indexes and much more data about most company activities.

    Results: Accountability in Italy has been studied carefully through longitudinal and cross sectional analysis, observing models and contents, elaborating a concrete proposal for social accounting.

    Discussion: Social accounting in healthcare can guarantee important information for non-expert users and expert technicians, allowing the former to take more conscious decisions, and the latter to study its business aspects more deeply. This is made possible by the consideration of extended economical data available in other accountability forms (like annual financial statement, and other performance indexes which give valuable data about social impact, efficiency and effectiveness to the end user.

  11. SIMILARITIES AND DISSIMILARITIES BETWEEN THE ROMANIAN PUBLIC ACCOUNTING SYSTEM AND IPSAS 1 – PRESENTATION OF FINANCIAL STATEMENTS

    Directory of Open Access Journals (Sweden)

    Andrei-Răzvan CRIȘAN

    2014-06-01

    Full Text Available Nowadays, the accounting harmonization in the public sector has become a key problem in the accounting world. The need for harmonization is generated by the globalization process, both in the private and public sector. This is the reason why the awareness of international bodies for public sector accounting harmonization is significantly raising. The aim of the paper is to compare the information disclosed by the Romanian legal framework to information disclosed by IPSAS 1 – Presentation of Financial Statements, in order to determine the extent to which Romanian laws took the provisions of this standard that is considered by researchers a significant point of modern accounting. The authors try to establish the extent to which the central Romanian regulations have taken the main provisions from IPSAS 1. The purpose is to discover the similarity degree between these two regulations. This study is useful for the authorities empowered to publish regulations because it helps to determine the most important omissions from IPSAS 1 and find the best solutions for improving the future legislation, in order to be as close as possible to IPSAS.

  12. THE ACCOUNTING INSTRUMENTATION OF THE FINANCING THROUGH THE OPERATIONAL PROGRAMS IN CASE OF PUBLIC INSTITUTIONS OF ACADEMIC EDUCATION

    Directory of Open Access Journals (Sweden)

    DRĂGUŞIN CRISTINA-PETRINA

    2016-02-01

    Full Text Available Nowadays in Romania, projects financed from nonrefundable external funds post-accession are an important additional source of funding for public institutions of academic education in the somber context of the budgetary underfunding and under the significant decrease in the number of the students that are paying tuition fees. In these circumstances, this paper focuses on the accounting codification and instrumentation of the operations afferent to the projects financed from structural funds, materializing into a pragmatic approach in which we aim to present the accounting reflection of the specific accounting operations in the case of the University of Craiova, as public beneficiary of post-accession external grants, based on the principle of expenses reimbursement. In order to achieve our desideration, we shall consider issues related to the interpretation of the applicable referential in full correlation with the practice size in the context of the accounting capitalization of the financial allocations facilitated by the contracts signed between the public institutions of higher education and the pan-European financier.

  13. The Role of Accounting and Internal Control in Reducing Bureaucracy in the Public Sector

    Directory of Open Access Journals (Sweden)

    Luminita Ionescu

    2016-12-01

    The reform of the public administration in all European countries developed new control techniques and procedures in order to control public sector budget and financial activity. Efficient intern control procedure and managerial responsibility could contribute to good governance, transparency and low level of bureaucracy.

  14. The Role of Accounting and Internal Control in Reducing Bureaucracy in the Public Sector

    National Research Council Canada - National Science Library

    Luminita Ionescu

    2016-01-01

      The aim of this paper is to present the relation between efficient internal control and accounting procedures and how the internal control system could play an important role in reducing bureaucracy...

  15. Factor Affecting the Computerised Accounting System (CAS) Usage in Public Sector

    OpenAIRE

    AZLEEN ILIAS; NURUL NAZIRAH BINTI ZAINUDIN

    2013-01-01

    The purpose is to examine the significant factors of Technology Acceptance Model (TAM) (perceived ease of use, perceived usefulness, behavioural intention, actual use, and attitude toward using) and Psychological Attachment (compliance, identification as well as internalization) towards Computerised Accounting System (CAS) in Malaysian Accountant General Department (MAGD). This research is based on 99 valid respondents collected from a survey questionnaire and multiple regressions were employ...

  16. Public Service Satisfaction, Tax Equity and Tax Compliance--Evidence from China%公共服务满意度、税制公平与纳税遵从--来自中国的证据

    Institute of Scientific and Technical Information of China (English)

    任小军

    2013-01-01

      公共服务与税收公平是影响纳税遵从的重要因素。基于中国背景,将公共服务满意度、税制公平与纳税遵从纳入公平理论框架分析三者之间的作用机制后发现:公共服务满意度影响纳税人对税制公平的评价,无论是对政府部门的日常行政服务还是其他公共部门的基础公共服务而言,公共服务满意度越高,纳税人对税制公平的评价就越高;同时,税制公平对纳税遵从有正向影响,纳税人对税制公平的评价越高,其纳税遵从度就越高;税制公平评价在公共服务满意度与纳税遵从之间发挥着中介的作用。因此,现阶段提高我国公众纳税遵从度可以从改善公共服务和强化税制公平两个角度入手。%Public service and tax fairness is an important factor influencing tax compliance. Based on the background of China, we analyze the mechanism among the public service satisfaction, tax equity and tax compliance in the framework of equity theory and find that public service satisfaction effects the taxpayer's evaluation of tax fairness. Whether it is on the basis of public service government department daily administrative services or other public sector, public service satisfaction is higher, the taxpayer is higher on evaluation of the tax fair.Meanwhile, the tax justice has a positive effect on tax compliance of taxpayers. Tax fairness evaluation plays a mediating role in the relationship between public service satisfaction and tax compliance. Therefore, we can start from the improvement of public service and strengthening tax fair to enhance our public tax compliance degree at the present stage .

  17. A Study on Equity of Public Pension System of Urban Workers in China:A survey%中国城镇职工基本养老保险制度公平性研究综述

    Institute of Scientific and Technical Information of China (English)

    呙玉红; 展凯

    2015-01-01

    在我国初次分配领域的收入差距越来越大的现实背景下,作为再分配领域重要手段的社会基本养老保险制度的公平性成为了各界关注的热点问题. 文章对中国城镇职工基本养老保险制度公平性相关的定性研究和定量研究进行了梳理与分析. 结果表明,虽然制度的公平性原则的重要性得到了广泛的认可,但我国对城镇职工基本养老保险制度的公平性内涵缺乏系统界定,对该问题的定量研究尚显不足.%Urban public pension system for employees is the core and main block of public pension system. This paper examines papers and books associated with equity of public pension system of urban workers in China. The results show that inequity limits this system to operate healthy and thoroughly, resulting in huge gap between the system′s empirical function and its target. However, there is not enough study to the systematic definition of the concept of equity in such system, not matter based on related theory or empirical foundation.

  18. The impact of an integrated financial system implementation on accounting profiles in a public administration: an ethnographic approach

    OpenAIRE

    Equey Balzli, Catherine; Morard, Bernard

    2012-01-01

    Purpose – This paper’s aim is to study the impact of an Integrated Financial System implementation on Accountant profiles in a Swiss public administration. We observe the following variables: Accountants’ skills, Accountants’ functions, and Accountants’ educational backgrounds. Each variable was studied before and after the implementation. Design/methodology/approach – Our study is an empirical research based on a case study using interviews. We designed a questionnaire that we discussed with...

  19. Celebrating 20 Years of Publication of "Accounting Education: An International Journal": 1992-2011

    Science.gov (United States)

    Jackling, Beverley; Natoli, Riccardo; Nuryanah, Siti; Ekanayake, Dimuthu

    2013-01-01

    This paper describes the background to the establishment of "Accounting Education: an international journal," as well as an outline of its distinctive characteristics, including the international focus of the journal both in relation to the composition of its Editorial Boards and its authorship since its launch in 1992. A thematic…

  20. Implementing Assessment Engineering in the Uniform Certified Public Accountant (CPA) Examination

    Science.gov (United States)

    Burke, Matthew; Devore, Richard; Stopek, Josh

    2013-01-01

    This paper describes efforts to bring principled assessment design to a large-scale, high-stakes licensure examination by employing the frameworks of Assessment Engineering (AE), the Revised Bloom's Taxonomy (RBT), and Cognitive Task Analysis (CTA). The Uniform CPA Examination is practice-oriented and focuses on the skills of accounting. In…

  1. Celebrating 20 Years of Publication of "Accounting Education: An International Journal": 1992-2011

    Science.gov (United States)

    Jackling, Beverley; Natoli, Riccardo; Nuryanah, Siti; Ekanayake, Dimuthu

    2013-01-01

    This paper describes the background to the establishment of "Accounting Education: an international journal," as well as an outline of its distinctive characteristics, including the international focus of the journal both in relation to the composition of its Editorial Boards and its authorship since its launch in 1992. A thematic…

  2. Pay Equity Act, 17 May 1988.

    Science.gov (United States)

    1988-01-01

    This document contains major provisions of the 1988 Pay Equity Act of Prince Edward Island, Canada. (Nova Scotia enacted similar legislation in 1988.) This act defines "female-dominated class" or "male-dominated class" as a class with 60% or more female or male incumbents, respectively. The objective of this act is to achieve pay equity among public sector employers and employees by identifying systemic gender discrimination through a comparison of the relative wages and value of the work performed by female- and male-dominated classes. The value of work is to be determined by considering the skill, effort, and responsibility required by the work as well as the conditions under which it is performed. A difference in wages between a female- and male-dominated class performing work of equal or comparable value can be justified by a formal performance appraisal system or formal seniority system that does not discriminate on the basis of gender or by a skills shortage which requires a temporary inflation in wages to attract workers for a certain position. No wages shall be reduced to implement pay equity. Implementation of pay equity will include the work of bargaining agents to achieve agreement on salient points. Pay equity may be implemented in four stages over a period of 24 months.

  3. The Canada Pension Plan's experience with investing its portfolio in equities.

    Science.gov (United States)

    Sarney, M; Preneta, A M

    For the past few years, the Canada Pension Plan (CPP) has been investing some of its assets in equities. Without changes, an imbalance between revenues and outlays would exhaust the CPP reserve fund by 2015. Creating an entity that was independent of government was one of several changes the federal and provincial governments enacted to achieve fuller funding. The governments created an independent Investment Board (the CPP Investment Board, or "CPPIB") to oversee the new investments. Because the plan already owned a large government bond portfolio, the CPPIB decided to invest new CPP funds in broad equity indices in March 1999. In 2000, the CPPIB began actively investing a portion of the CPP funds. Key features of that policy and some observations about its implementation include the following: In addition to investing CPP revenues in equities, reform also included contribution rate increases, benefit reductions, and a financing stabilizer. The new investment policy accounted for 25 percent of the total effect of all the reforms. It is premature to know if the investments will achieve their long-term performance objective. The new equity investments are projected by the Chief Actuary, in his most recent Actuarial Report, to earn a 4.5 percent real rate of return on Canadian equity and 5.0 percent real return on foreign equity for a blended real return of 4.65 percent based on an equity mix of 70 percent Canadian and 30 percent non-Canadian. However, it is too early to tell if the equity investments will achieve that goal over the long run. The Investment Board's mandate is to maximize returns. The Investment Board, which oversees the CPP's new investments, has broad discretion to pursue maximum returns on its assets without incurring undue risk of loss while keeping in mind the financial obligations and other assets of the CPP. Furthermore, it has developed into a professional investment organization staffed with private-sector experts in finance and investment

  4. Managing Consumer-Based Brand Equity in Higher Education

    Directory of Open Access Journals (Sweden)

    Tina Vukasovic

    2015-03-01

    Full Text Available The purpose of this study is to establish the key elements of brand equity for international students by exploring existing brand equity theory in its applicability to international higher education (HE. The main objective of this research is to enhance academic understanding of brand equity in the HE sector and explore the implications for management practice. Quantitative data collected via a self-completion survey are used to test a model of brand equity in the context of HE. The empirical setting is Slovenia, which has a mixture of public and private provision and an increasingly competitive environment. The results provide support for the proposed conceptual model, with image-related and awareness-related determinants. The findings of this research provided evidence that the customer-based brand equity model can be applied to the HE context as an element of competitive advantage and used to guide marketing activities for Universities internationally.

  5. 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

  6. Showing and telling : film heritage institutes and their performance of public accountability

    NARCIS (Netherlands)

    de Klerk, N.H.

    2015-01-01

    This PhD expands on 12 previously published film historical and -archival articles and essays. An extensive introductory text was written to string these articles and essays together and forge them into an argument for improving the performance of film heritage institutes vis-a-vis the public. In th

  7. Opportunities for Improvement and Implementation of Management Accounting in Public Cultural Institutions

    Directory of Open Access Journals (Sweden)

    Gabriela Andreescu

    2016-01-01

    Therefore it becomes essential to know not the cost of the service but more important its cost ofsupply. Extent that a public cultural institution achieves its objectives are reflected through aseveral financial indicators of which is determined largely based on data from managementaccounting.

  8. Public Policy and Hispanic-Serving Institutions: From Invention to Accountability

    Science.gov (United States)

    Santiago, Deborah A.

    2012-01-01

    A fundamental premise for creating the Hispanic-Serving Institution (HSI) designation assumes that a critical mass of students motivates an institution to change how it operates to better serve these students to degree attainment. Increasing Hispanic degree attainment is in the national interest, and programs created by public policy to support…

  9. Public Policy and Hispanic-Serving Institutions: From Invention to Accountability

    Science.gov (United States)

    Santiago, Deborah A.

    2012-01-01

    A fundamental premise for creating the Hispanic-Serving Institution (HSI) designation assumes that a critical mass of students motivates an institution to change how it operates to better serve these students to degree attainment. Increasing Hispanic degree attainment is in the national interest, and programs created by public policy to support…

  10. Fiscal Accountability in Milwaukee's Public Elementary Schools. "Where Does the Money Go?" Volume 3, No. 4.

    Science.gov (United States)

    Fischer, Michael

    This report describes the current spending priorities of the Milwaukee (Wisconsin) Public Schools (MPS) and suggests how the same amount of money could be better spent on educating children. The report's major findings include the following: (1) of an average $6,451 expenditure per MPS pupil in 1989-90, only 26 percent finds its way into the…

  11. Showing and telling : film heritage institutes and their performance of public accountability

    NARCIS (Netherlands)

    de Klerk, N.H.

    2015-01-01

    This PhD expands on 12 previously published film historical and -archival articles and essays. An extensive introductory text was written to string these articles and essays together and forge them into an argument for improving the performance of film heritage institutes vis-a-vis the public. In th

  12. The Anachronism of the Local Public Accountancy Determinate by the Accrual European Model

    Directory of Open Access Journals (Sweden)

    Riana Iren RADU

    2009-01-01

    Full Text Available Placing the European accrual model upon cash accountancy model,presently used in Romania, at the level of the local communities, makespossible that the anachronism of the model to manifest itself on the discussion’sconcentration at the nominalization about the model’s inclusion in everydaypublic practice. The basis of the accrual model were first defined in the lawregarding the commercial societies adopted in Great Britain in 1985, when theydetermined that all income and taxes referring to the financial year “will betaken into consideration without any boundary to the reception or paymentdate.”1 The accrual model in accountancy needs the recording of the non-casheffects in transactions or financial events for their appearance periods and not inany generated cash, received or paid. The business development was the basisfor “sophistication” of the recordings of the transactions and financial events,being prerequisite for recording the debtors’ or creditors’ sums.

  13. THE PUBLIC ACCOUNTANT, MANAGER OF STRATEGIC INFORMATION IN INTERNATIONAL BUSINESS: PERU AND ASIA PACIFIC

    OpenAIRE

    Choy Zevallos, Elsa Esther; Facultad de Ciencias Contables, Universidad Nacional Mayor de San Marcos

    2014-01-01

    Business relationships with Asia Pacific are recording significant increase, which represents development opportunities for Peru, if you consider that the next twenty years; China could become the world’s largest economy. There is certainly potential for international business, for which is essential develop and implement instruments of managerial decision making, based on the accounting and financial information. Both countries have adopted or are adopting International Financial Reporting S...

  14. Building public trust in uses of Health Insurance Portability and Accountability Act de-identified data

    OpenAIRE

    2013-01-01

    Objectives The aim of this paper is to summarize concerns with the de-identification standard and methodologies established under the Health Insurance Portability and Accountability Act (HIPAA) regulations, and report some potential policies to address those concerns that were discussed at a recent workshop attended by industry, consumer, academic and research stakeholders. Target audience The target audience includes researchers, industry stakeholders, policy makers and consumer advocates co...

  15. 公立医院成本核算现状分析%Analysis of Cost Accounting in Public Hospitals

    Institute of Scientific and Technical Information of China (English)

    夏海萍; 张晓斌; 郭丽晶

    2016-01-01

    自2009年深化医改的提出到2012年新的《医院财务制度》的实施,公立医院的经营环境发生了很大的变化,公立医院的经营管理方式也面临着新的挑战。新的制度对公立医院的成本核算提出了更高的要求。几年来公立医院成本核算取得了一定的成绩,但也存在不少问题。该文通过对成本核算的现状分析,提出一些改进措施,希望具有借鉴意义。%Since the2009deepening health reform to the implementation of the 2012new hospital financial system, the oper-ating environment of public hospital has had great changes,the operation and management of public hospitals is also facing new challenges. The new system puts forward higher requirements for the cost accounting of public hospitals.In recent years, the public hospital cost accounting has made some achievements,but there are many problems.In this paper, through the analysis of the current situation of cost accounting,and put forward some improvement measures,hope to have reference sig-nificance.

  16. 7 CFR Appendix D to Subpart B of... - Certification of Independent Certified Public Accountant Regarding Notes To Be Issued Pursuant to...

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 11 2010-01-01 2010-01-01 false Certification of Independent Certified Public Accountant Regarding Notes To Be Issued Pursuant to 7 CFR 1744.30 D Appendix D to Subpart B of Part 1744...—Certification of Independent Certified Public Accountant Regarding Notes To Be Issued Pursuant to 7 CFR...

  17. Politics, Police Accountability, and Public Health: Civilian Review in Newark, New Jersey.

    Science.gov (United States)

    McGregor, Alecia

    2016-04-01

    Police brutality, a longstanding civil rights issue, has returned to the forefront of American public debate. A growing body of public health research shows that excessive use of force by police and racial profiling have adverse effects on health for African Americans and other marginalized groups. Yet, interventions to monitor unlawful policing have been met with fierce opposition at the federal, state, and local levels. On April 30, 2015, the mayor of Newark, New Jersey signed an executive order establishing a Civilian Complaint Review Board (CCRB) to monitor the Newark Police Department (NPD). Using a mixed-methods approach, this study examined how advocates and government actors accomplished this recent policy change in the face of police opposition and after a 50-year history of unsuccessful attempts in Newark. Drawing on official public documents, news media, and interviews conducted in April and May 2015, I propose that: (1) a Department of Justice investigation of the NPD, (2) the activist background of the Mayor and his relationships with community organizations, and (3) the momentum provided by the national Black Lives Matter movement were pivotal in overcoming political obstacles to reform. Examining the history of CCRB adoption in Newark suggests when and where advocates may intervene to promote policing reforms in other US cities.

  18. 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.

  19. ACCOUNT OPTIONS ON THE DISTRIBUTION CORRESPONDING RESULT COMMERCIAL BUILDING CONTRACTS FROM PUBLIC INSTITUTIONS IN ROMANIA

    Directory of Open Access Journals (Sweden)

    Cristina Otilia, TENOVICI

    2013-12-01

    Full Text Available Primary issue in accounting for construction contracts is the recognition of revenue and contract costs of those reporting periods in which the work was performed, hence the outcome of the contract for construction. Date, or where completion of a construction contract can be found in different reporting periods. The question concerns the date on which the recognized result. Option appears to recognize the result as a sum of partial results for each of the years covered by the contract duration or it will recognize the completion of the construction contract.

  20. Price stability and balanced public accounts as a condition for sustainable development

    Directory of Open Access Journals (Sweden)

    C.A. CIAMPI

    1998-03-01

    Full Text Available The article illustrates Italy's economic recovery as part of a process of renewal involving the institutions, every area of the economy and Italian society as a whole. After the turning point in 1992, a general consensus emerged that European integration was necessary and fully consistent with the national interest. In this context, the three components of economic policy - budgetary policy, incomes policy, monetary policy - are working in tandem, ensuring stability, the essential condition from any lasting and sustainable growth. Thus inflation has now been beaten; the balance of payments on current account has recorded increasing and substantial surpluses, and there has been a huge reduction in the budget deficit, with a large primary surplus. The sustainability of these results is ensured by the implementation of structural reforms: tax reform, reform of central government budget, reform of the civil service, pensions reform and reform of Italy’s commercial system.

  1. Increased Public Accountability for Hospital Nonprofit Status: Potential Impacts on Residency Positions.

    Science.gov (United States)

    Raffoul, Melanie C; Phillips, Robert L

    2017-01-01

    The Institute of Medicine recently called for greater graduate medical education (GME) accountability for meeting the workforce needs of the nation. The Affordable Care Act expanded community health needs assessment (CHNA) requirements for nonprofit and tax-exempt hospitals to include community assessment, intervention, and evaluation every 3 years but did not specify details about workforce. Texas receives relatively little federal GME funding but has used Medicaid waivers to support GME expansion. The objective of this article was to examine Texas CHNAs and regional health partnership (RHP) plans to determine to what extent they identify community workforce need or include targeted GME changes or expansion since the enactment of the Affordable Care Act and the revised Internal Revenue Service requirements for CHNAs. Texas hospitals (n = 61) received federal GME dollars during the study period. Most of these hospitals completed a CHNA; nearly all hospitals receiving federal GME dollars but not mandated to complete a CHNA participated in similar state-based RHP plans. The 20 RHPs included assessments and intervention proposals under a 1115 Medicaid waiver. Every CHNA and RHP was reviewed for any mention of GME-related needs or interventions. The latest available CHNAs and RHPs were reviewed in 2015. All CHNA and RHP plans were dated 2011 to 2015. Of the 38 hospital CHNAs, 26 identified a workforce need in primary care, 34 in mental health, and 17 in subspecialty care. A total of 36 CHNAs included implementation plans, of which 3 planned to address the primary care workforce need through an increase in GME funding, 1 planned to do so for psychiatry training, and 1 for subspecialty training. Of the 20 RHPs, 18 identified workforce needs in primary care, 20 in mental health, and 15 in subspecialty training. Five RHPs proposed to increase GME funding for primary care, 3 for psychiatry, and 1 for subspecialty care. Hospital CHNAs and other regional health assessments

  2. Individual Differences in Equity Models

    Science.gov (United States)

    Hofmans, Joeri

    2012-01-01

    In the present paper, we (1) study whether people differ in the equity models they use, and (2) test whether individual differences in equity models relate to individual differences in equity sensitivity. To achieve this goal, an Information Integration experiment was performed in which participants were given information on the performance of two…

  3. Private Equity and Industry Performance

    DEFF Research Database (Denmark)

    Bernstein, Shai; Lerner, Josh; Sørensen, Morten

    2017-01-01

    The growth of the private equity industry has spurred concerns about its impact on the economy. This analysis looks across nations and industries to assess the impact of private equity on industry performance. We find that industries where private equity funds invest grow more quickly in terms...

  4. Education Funding and Student Outcomes: A Conceptual Framework for Measurement of the Alignment of State Education Finance and Academic Accountability Policies

    Science.gov (United States)

    Knoeppel, Robert C.; Della Sala, Matthew R.

    2015-01-01

    The conceptualization and measurement of education finance equity and adequacy has engaged researchers for more than three decades. At the same time, calls for increased academic accountability and higher student achievement in K-12 public education have reached new levels at both the national and state levels. Aligning these represents an…

  5. Relationship between Efficiency and Equity in the Public and Private Sectors : Its Structure and Measurement (XIth World Productivity Congress, Edinburgh, UK, on 4^ of October 1999)

    OpenAIRE

    上領, 英之; カミリョウ , ヒデユキ; Hideyuki, Kamiryo

    2000-01-01

    The public sector and public corporations do not get profit and accordingly cannot pay dividends while the corporate sector and companies earn profit and pay dividends after taxes. What is a common base for both sectors (and accordingly public corporations and companies)? The author admits that capital consumption is a common base. Then, how can this capital consumption (economic depreciation) be measured in each sector and in public and private organizations? What is the difference between t...

  6. Experimental and clinical transplantation: a commitment to integrity, accountability, and ethics in publication.

    Science.gov (United States)

    Haberal, Mehmet; Masri, Marwan; Ghods, Ahad J; Rizvi, Sadibul Hasan; Shaheen, Faissal A M

    2013-02-01

    For the past few years, the social, economic, and political issues surrounding the field of organ transplantation have entered into many ethical discussions. Transplant tourism, and organ trade in particular, have finally received the attention they deserve and many commendable developments have ensued. The "Declaration of Istanbul on Organ Trafficking and Transplant Tourism," the result of a collective effort by hundreds of transplant professionals the world over, is one such example and is now considered the universal charter for ethical conduct in the field of transplantation. The Middle East Society for Organ Transplantation and its official journal Experimental and Clinical Transplantation were among its first endorsers, and it is our policy to ensure that all authors of articles published in our Journal adhere fully to the rules and regulations stated in The Declaration of Istanbul and by the Committee on Publication Ethics. We believe that the medical community must ensure that a foundation of ethical conduct and scientific integrity is maintained throughout the field, and we must strive toward this goal in all our clinical and scholarly efforts.

  7. 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.

  8. The Spirit of Public Administration:Governmental Responsibility, Social Equity and Civil Spirit%《公共行政的精神》:政府责任、社会公平与公民精神

    Institute of Scientific and Technical Information of China (English)

    曾佳慧

    2015-01-01

    20世纪60年代,新公共行政理论诞生。在该理论的代表作《公共行政的精神》中,弗雷德里克森认为要让行政从传统的管理走上政策建议的道路。书中涉及的三个核心概念是政府责任、社会公平与公民精神。政府的责任受到“公共”的思想推动,并以“治理”的形式实现;社会公平是衡量政策效果的重要指标之一,自由裁量权在其中发挥着重要作用;道德与价值促使了公民精神的形成,公民精神与公共行政精神在相互作用的过程中不断走向融合。%In the 1960s, new public administration theory was born. In The Spirit of Public Administration, one of the masterpiec-es of this theory, Professor H. George Frederickson believed that it is necessary to make administration a way of policy suggestions from the traditional management, and the three core concepts in the book are governmental responsibility, social equity and civil spirit. The governmental responsibility is driven by the thought of“public”, and implemented in the form of“governance”;Social equity is one of the most important indicators which help to measure the effect of policy, and discretion plays an important role in it; moral and value encourage the formation of the civil spirit, and civil spirit and the spirit of public administration merge into an integral whole in the process of interaction.

  9. The Impact of Customer-Based Brand Equity on Customer Acquisition and Customer Retention

    OpenAIRE

    F. Stahl; Heitmann, M.; Lehmann, D R

    2010-01-01

    The topic of marketing accountability is of great interest to marketing researchers and professionals. In this paper, we model the impact of customer-based brand equity on customer acquisition and customer retention which can be used as the basis for calculating customer equity. Using actual purchase data of 39 automobile brands sold in the US between 1999 and 2008 we derive customer acquisition and customer retention from first-order Markov brand-switching matrices. Brand equity is defined b...

  10. Estimasi Nilai Pasar Wajar Ekuitas PT Prima Layanan Nasional Enjiniring Dalam Persiapan Initial Public Offering (IPO

    Directory of Open Access Journals (Sweden)

    Ahmad Rizani

    2015-11-01

    Full Text Available PT Prima Layanan Nasional Enjiniring (PT PLN Enjiniring plans to conduct an initial public offering in 2012 that is intended for business development. Purpose of this research was to estimate the fair market value of equity of PT PLN Enjiniring in the framework of an initial public offering. Fair market value of equity of PT PLN Enjiniring is acquired by using discounted cash flow-free cash flow to equity method. Information used for this research come from two secondary data from financial reports and other information contained in the annual report 2008-2010 PT PLN Enjiniring years audited by public accountants, comperative financial reports, and company’s stock data comparison. The estimated fair market value of equity of PT PLN Enjiniring per December 31st 2011 by using the method of discounted cash flow-free cash flow to equity is obtained indication the fair market value of equity amounting to Rp2.583.155.716.515.

  11. Equity and REDD+ in the Media: a Comparative Analysis of Policy Discourses

    Directory of Open Access Journals (Sweden)

    Monica Di Gregorio

    2013-06-01

    Full Text Available Reducing emissions from deforestation and forest degradation (REDD+ is primarily a market-based mechanism for achieving the effective reduction of carbon emissions from forests. Increasingly, however, concerns are being raised about the implications of REDD+ for equity, including the importance of equity for achieving effective carbon emission reductions from forests. Equity is a multifaceted concept that is understood differently by different actors and at different scales, and public discourse helps determine which equity concerns reach the national policy agenda. Results from a comparative media analysis of REDD+ public discourse in four countries show that policy makers focus more on international than national equity concerns, and that they neglect both the need for increased participation in decision making and recognition of local and indigenous rights. To move from addressing the symptoms to addressing the causes of inequality in REDD+, policy actors need to address issues related to contextual equity, that is, the social and political root causes of inequality.

  12. Equity in the Classroom

    Science.gov (United States)

    DiMartino, Joseph; Miles, Sherri

    2004-01-01

    In this article, the authors discuss three reform strategies designed to produce educational equity. The first strategy, heterogeneous grouping, does away with the controversial practice of placing students in different tracks based on their ability, which can polarize the student population into pro- and anti-school camps, create a "caste system"…

  13. GRADE Equity Guidelines 3

    DEFF Research Database (Denmark)

    Welch, Vivian A; Akl, Elie A; Pottie, Kevin

    2017-01-01

    OBJECTIVE: The aim of this paper is to describe a conceptual framework for how to consider health equity in the GRADE (Grading Recommendations Assessment and Development Evidence) guideline development process. STUDY DESIGN AND SETTING: Consensus-based guidance developed by the GRADE working grou...

  14. Valuing Private Equity

    DEFF Research Database (Denmark)

    Sørensen, Morten; Wang, Neng; Yang, Jinqiang

    2014-01-01

    We investigate whether the performance of private equity (PE) investments is sufficient to compensate investors (LPs) for risk, long-term illiquidity, management, and incentive fees charged by the general partner (GP).We analyze the LPs’ portfolio-choice problem and find that management fees...

  15. Equity Literacy for All

    Science.gov (United States)

    Gorski, Paul C.; Swalwell, Katy

    2015-01-01

    If the authors have learned anything working with schools across the United States, they've learned this: When it comes to educational equity, the trouble is not a lack of multicultural programs or diversity initiatives in schools. Nor is it a lack of educators who appreciate and even champion diversity. The trouble lies in how so many diversity…

  16. An equity tool for health impact assessments: Reflections from Mongolia

    Energy Technology Data Exchange (ETDEWEB)

    Snyder, Jeremy, E-mail: jeremycsnyder@sfu.ca [Faculty of Health Sciences, Simon Fraser University, 8888 University Drive, Burnaby, BC, V5A 1S6 (Canada); Wagler, Meghan, E-mail: meghanwagler@gmail.com [Department of Health, Enkhtaivan Street, Building 13b, Suukhbaatar District, First Khoroo, Ulaanbaatar (Mongolia); Lkhagvasuren, Oyun, E-mail: l_oyun2002@yahoo.com [Department of Health, Enkhtaivan Street, Building 13b, Suukhbaatar District, First Khoroo, Ulaanbaatar (Mongolia); Laing, Lory, E-mail: lory.laing@ualberta.ca [School of Public Health, University of Alberta, 3-50E University Terrace, Edmonton, AB, T6G 2T4 (Canada); Davison, Colleen, E-mail: cmdaviso@ucalgary.ca [Department of Community Health and Epidemiology, 2nd and 3rd Floors, Carruthers Hall, Queen& #x27; s University Kingston, ON, K7L 3N6 (Canada); Janes, Craig, E-mail: craigj@sfu.ca [Faculty of Health Sciences, Simon Fraser University, 8888 University Drive, Burnaby, BC, V5A 1S6 (Canada)

    2012-04-15

    A health impact assessment (HIA) is a tool for assessing the potential effects of a project or policy on a population's health. In this paper, we discuss a tool for successfully integrating equity concerns into HIAs. This discussion is the product of collaboration by Mongolian and Canadian experts, and it incorporates comments and suggestions of participants of a workshop on equity focused HIAs that took place in Mongolia in October, 2010. Our motivation for discussing this tool is based on the observation that existing HIAs tend either to fail to define equity or use problematic accounts of this concept. In this paper we give an overview of socio-demographic and health indicators in Mongolia and briefly discuss its mining industry. We then review three accounts of equity and argue for the importance of developing a consensus understanding of this concept when integrating considerations of equity into an HIA. Finally, we present findings from the workshop in Mongolia and outline a tool, derived from lessons from this workshop, for critically considering and integrating the concept of equity into an HIA.

  17. A Unified Framework for Pricing Credit and Equity Derivatives

    CERN Document Server

    Bayraktar, Erhan

    2007-01-01

    We propose a model which can be jointly calibrated to the bonds and equity options of the same company. We also use the historical stock price, historical spot rate, and treasury yield curve data as inputs to our model for parameter estimation. We observe that the model implied credit default swap (CDS) spread matches the market CDS spread and that our model produces a very desirable CDS spread term structure. This is striking since without calibrating any parameter to the CDS spread data, it is matched by the CDS spread our model generates using the available information from the equity options and corporate bond markets. We also observe that our model matches the equity option implied volatility surface well. We demonstrate the importance of accounting for the default risk and stochastic interest rate in equity option pricing by comparing our results to Fouque et. al. (2003), which proposed a similar modeling framework in the context of stochastic volatility models.

  18. Public policy issues in nuclear waste management

    Energy Technology Data Exchange (ETDEWEB)

    Nealey, S.M.; Radford, L.M.

    1978-10-01

    This document aims to raise issues and to analyze them, not resolve them. The issues were: temporal equity, geographic and socioeconomic equity, implementation of a nuclear waste management system, and public involvement.

  19. Public policy issues in nuclear waste management

    Energy Technology Data Exchange (ETDEWEB)

    Nealey, S.M.; Radford, L.M.

    1978-10-01

    This document aims to raise issues and to analyze them, not resolve them. The issues were: temporal equity, geographic and socioeconomic equity, implementation of a nuclear waste management system, and public involvement.

  20. CDC's Prevention Status Reports: Monitoring the Status of Public Health Policies and Practices for Improved Performance and Accountability.

    Science.gov (United States)

    Young, Andrea C; Lowry, Garry; Mumford, Karen; Graaf, Christine

    2017-02-03

    Increasing the adoption and implementation of evidence-based policies and practices is a key strategy for improving public health. Although there is widespread agreement about the importance of implementing evidence-based public health policies and practices, there are gaps between what has been shown to be effective and what is implemented at the state level. The Centers for Disease Control and Prevention (CDC) developed the Prevention Status Reports (PSRs), a performance measurement system, to highlight evidence-based public health policies and practices and catalyze state performance and quality improvement efforts across the nation. CDC selected a set of 10 topics representing some of the most important public health challenges in the nation. Stakeholders, including state health departments and other partners, helped conceptualize the PSRs and informed the development of the PSR framework, which provides an organizational structure for the system. CDC subject matter experts developed criteria for selecting policies and practices, indicators for each policy and practice, and a criteria-based rating system for each indicator. The PSRs were developed for all 50 states and the District of Columbia. The PSRs were developed and serve as a performance measurement system for monitoring the adoption, reach, and implementation fidelity of evidence-based public health policies and practices nationwide. The PSRs include 33 policy and practice indicators across the 10 health topics. They use a simple 3-level rating system-green, yellow, and red-to report the extent to which each state (and the District of Columbia) has implemented the policy or practice in accordance with supporting evidence or expert recommendations. Results from aggregate analyses show positive change or improvement. The PSRs are a unique part of CDC's work to improve the performance and accountability of the public health system, serving as both a monitoring tool and a call to action to improve health

  1. Urban environmental health hazards and health equity.

    Science.gov (United States)

    Kjellstrom, Tord; Friel, Sharon; Dixon, Jane; Corvalan, Carlos; Rehfuess, Eva; Campbell-Lendrum, Diarmid; Gore, Fiona; Bartram, Jamie

    2007-05-01

    This paper outlines briefly how the living environment can affect health. It explains the links between social and environmental determinants of health in urban settings. Interventions to improve health equity through the environment include actions and policies that deal with proximal risk factors in deprived urban areas, such as safe drinking water supply, reduced air pollution from household cooking and heating as well as from vehicles and industry, reduced traffic injury hazards and noise, improved working environment, and reduced heat stress because of global climate change. The urban environment involves health hazards with an inequitable distribution of exposures and vulnerabilities, but it also involves opportunities for implementing interventions for health equity. The high population density in many poor urban areas means that interventions at a small scale level can assist many people, and existing infrastructure can sometimes be upgraded to meet health demands. Interventions at higher policy levels that will create more sustainable and equitable living conditions and environments include improved city planning and policies that take health aspects into account in every sector. Health equity also implies policies and actions that improve the global living environment, for instance, limiting greenhouse gas emissions. In a global equity perspective, improving the living environment and health of the poor in developing country cities requires actions to be taken in the most affluent urban areas of the world. This includes making financial and technical resources available from high-income countries to be applied in low-income countries for urgent interventions for health equity. This is an abbreviated version of a paper on "Improving the living environment" prepared for the World Health Organization Commission on Social Determinants of Health, Knowledge Network on Urban Settings.

  2. Developing consumption-based greenhouse gas accounts : the carbon footprint of local public service provision in Norway

    Energy Technology Data Exchange (ETDEWEB)

    Larsen, Hogne Nersund

    2011-07-01

    This thesis describes the development and application of a tool to assess and document the life cycle greenhouse gas emissions of municipalities and other public-service providers. The model is linked to the financial accounting system of municipalities and counties to calculate the Carbon Footprint (CF) of all purchases/activities made. In particular indirect emissions (Scope 3 according to the greenhouse gas (GHG) protocol) will effectively be accounted for with this system. One of the main findings of the thesis is indeed the importance of Scope 3 emissions to the total CF of the cases investigated. Within the local climate action framework, this thesis focuses on the CF resulting from the activities of the municipal/county administration. This will largely be the provision of services. Insights in the structure of the CF of services will therefore be provided in the papers presented in the thesis. Results show that direct GHG emissions from the burning of fossil fuels are not very significant. At the same time, indirect GHG emissions embodied in the purchase of products and services from sub-suppliers are very significant. Furthermore, when time series are investigated, we identify a shift from direct emissions (e.g. the combustion of diesel in municipal vehicles) to indirect Scope 3 emissions (e.g. the purchase of transportation services from a private company). This outsourcing of activities indicates a necessary shift to complete consumption-based inventories that include all direct and indirect GHG emissions in developing comparable indicators of sustainability. The comparability of municipal CFs is the focus of one of the papers in the thesis. In the paper, we investigate how the CF of all Norwegian municipalities compares to a set of key characteristics. The main finding here is that the CF is highly dependent on both municipal wealth and municipal size. Small and wealthy municipalities tend to have a significantly higher CF per capita relating to the

  3. Urban planning and health equity.

    Science.gov (United States)

    Northridge, Mary Evelyn; Freeman, Lance

    2011-06-01

    Although the fields of urban planning and public health share a common origin in the efforts of reformers to tame the ravages of early industrialization in the 19th century, the 2 disciplines parted ways in the early 20th century as planners increasingly focused on the built environment while public health professionals narrowed in on biomedical causes of disease and disability. Among the unfortunate results of this divergence was a tendency to discount the public health implications of planning decisions. Given increasingly complex urban environments and grave health disparities in cities worldwide, urban planners and public health professionals have once again become convinced of the need for inclusive approaches to improve population health and achieve health equity. To make substantive progress, intersectoral collaboration utilizing ecological and systems science perspectives will be crucial as the solutions lie well beyond the control of any single authority. Grounded in the social determinants of health, and with a renewed sense of interconnectedness, dedicated and talented people in government agencies and communities who recognize that our future depends on cultivating local change and evaluating the results can come to grips with the enormous challenge that lies ahead to create more equitable, sustainable, and healthier cities worldwide.

  4. Advantages of the Implementation of IPSAS in Brazilian Public Accounting: Analysis of the perception of the members of GTCON

    Directory of Open Access Journals (Sweden)

    Josedilton Alves Diniz

    2015-09-01

    Full Text Available The study objective was to assess how the members of the Technical Group for the Standardization of Accounting Procedures (GTCON assess the advantages of the implementation of the International Public Sector Accounting Standards in Brazil. Therefore, a questionnaire was used, elaborated based on five theoretical approaches. The research universe corresponded to the participants in GTCON. The sample resulted in 108 respondents, totaling 27% of the population. The reliability of the tool was tested using the model defined by Cronbach (1951. As each theoretical dimension addressed consists of multiple variables, their dimensionality was reduced using Main Components Analysis (MCA. In addition, multiple linear regression was used, based on the main components of each theoretical construct. The perception of the standards, the interpretation of the standards, the cost-benefit of the implementation and the educational responsibility were submitted to analysis as independent variables, and the advantages of the implementation of the Ipsas were submitted as the dependent variable. The main results evidenced that the research participants agreed that the implementation of the Ipsas is a feasible target. As to the cost-benefit analysis of the implementation, according to the GTCON, the result of the application of the Ipsas exceeds the investments made. It was also observed that interviewees did not agree that the training and application of the Ipsas should be guaranteed through personal efforts, but through the government, i.e. the more the public sector takes responsibility for qualifying the standards, the greater the advantages that will result. Finally, regarding the interpretation of the standards, according to GTCON, it has not been well defined yet how and who will actually be responsible for the interpretation, the international entities or the local institutions involved in the process.

  5. 7 CFR 1980.391 - Equity sharing.

    Science.gov (United States)

    2010-01-01

    ... property. Shared equity will be the lesser of the interest assistance granted or the amount of value appreciation available for shared equity. Value appreciation available for shared equity means the market value... amount of shared equity. The RHS approval official will calculate shared equity when a borrower's...

  6. The Impact of School Accountability Laws on Measures of Trust between Indiana Public School Superintendents and Teacher Union Leaders within the Forum of Mandatory Discussion

    Science.gov (United States)

    Downs, Philip G.

    2012-01-01

    This study examines the impact of the school accountability laws "No Child Left Behind" and Indiana's Public Law 221 on Superintendents' perception of their relationship with the Teachers' Union Leader in their mandatory discussion meetings. Both school accountability laws contain provisions for the Indiana's Department of Education to…

  7. Forensic Accounting: A Tool for Fraud Detection and Prevention in the Public Sector. (A Study of Selected Ministries in Kogi State

    Directory of Open Access Journals (Sweden)

    E.I. Okoye

    2013-03-01

    Full Text Available The contribution/importance of Professional Forensic Accountant cannot be over emphasized, whether to the public sector or to the private sector. The purpose of this study is to examine forensic accounting as a tool for fraud detection and prevention in the public sector organizations with particular reference to Kogi State. Both primary and secondary sources of data were appropriately used. 370 questionnaires were administered to staff of five (5 selected ministries in Kogi State of Nigeria, along with interviews conducted with those ministries out of which 350 were filled and returned. Tables and simple percentages were used to analyze the data. The statistical tool used to test hypotheses was Analysis Of Variance (ANOVA. Among the findings was that the use of Forensic Accounting do significantly reduces the occurrence of fraud cases in the public sector, and that there is significance difference between Professional Forensic Accountants and Traditional External Auditors and therefore the use of Forensic Accountants can help better in detecting and preventing fraud cases in the public sector organizations. The research therefore recommended that Forensic Accountants be replaced with the external auditors in Kogi State, proper training and retraining on Forensic accounting should be provided to staff of Kogi State and proper adherence to accounting and auditing standards should be followed.

  8. The Effects of the 150-Credit-Hour Requirement for the Certified Public Accountant (CPA) Exam On the Career Intentions of Women and Minorities

    Science.gov (United States)

    Bierstaker, James Lloyd; Howe, Martha A.; Seol, Inshik

    2005-01-01

    In most states, students who sit for the certified public accountant (CPA) examination are now required to have 150 credit hours of college education. In this article, the authors examined the effects of this requirement on the career intentions of women and minorities. The authors collected data from 600 accounting students and the results…

  9. What determines return risks for bank equities in Turkey?

    Directory of Open Access Journals (Sweden)

    Emre Ozsoz

    2014-03-01

    Full Text Available By using data from thirteen publicly traded commercial and deposit banks this paper estimates the determinants of market risk for banks' equities in the case of an emerging market economy, Turkey. The analysis reveals that maturity composition of banks' loans, share of trading income in banks' overall revenue stream and its foreign-ownership structure are important indicators of the volatility of its equity returns. Banks with shorter loan maturity positions are regarded by investors as safer companies to invest in while increases in trading income as a source of banks' overall revenue increases the volatility of its equity returns. Foreign ownership of a bank also lowers its equity return risk.

  10. Management accounting use and financial performance in public health-care organisations: evidence from the Italian National Health Service.

    Science.gov (United States)

    Macinati, Manuela S; Anessi-Pessina, E

    2014-07-01

    Reforms of the public health-care sector have emphasised the role of management accounting (MA). However, there is little systematic evidence on its use and benefits. To fill this gap, we propose a contingency-based model which addresses three related issues, that is, whether: (i) MA use is influenced by contextual variables and MA design; (ii) top-management satisfaction with MA mediates the relationship between MA design and MA use; and (iii) financial performance is influenced by MA use. A questionnaire was mailed out to all Italian public health-care organisations. Structural equation modelling was performed to validate the research hypotheses. The response rate was 49%. Our findings suggest that: (i) cost-containment strategies encourage more sophisticated MA designs; (ii) MA use is directly and indirectly influenced by contingency, organisational, and behavioural variables; (iii) a weakly significant positive relationship exists between MA use and financial performance. These findings are relevant from the viewpoint of both top managers and policymakers. The former must make sure that MA is not only technically advanced, but also properly understood and appreciated by users. The latter need to be aware that MA may improve performance in ways and along dimensions that may not fully translate into better financial results.

  11. Moving toward implementation: the potential for accountable care organizations and private-public partnerships to advance active neighborhood design.

    Science.gov (United States)

    Zusman, Edie E; Carr, Sara Jensen; Robinson, Judy; Kasirye, Olivia; Zell, Bonnie; Miller, William Jahmal; Duarte, Teri; Engel, Adrian B; Hernandez, Monica; Horton, Mark B; Williams, Frank

    2014-12-01

    The 2010 Affordable Care Act's (ACA) aims of lowering costs and improving quality of care will renew focus on preventive health strategies. This coincides with a trend in medicine to reconsider population health approaches as part of the standard curriculum. This intersection of new policy and educational climates presents a unique opportunity to reconsider traditional healthcare structures. This paper introduces and advances an alignment that few have considered. We propose that accountable care organizations (ACOs), which are expected to proliferate under the ACA, present the best opportunity to establish partnerships between healthcare, public health, and community-based organizations to achieve the legislation's goals. One example is encouraging daily physical activity via built environment interventions and programs, which is recommended by numerous groups. We highlight how nonprofit organizations in Sacramento, California have been able to leverage influence, capital, and policy to encourage design for active living, and how their work is coordinating with public health and healthcare initiatives. In conclusion, we critically examine potential barriers to the success of partnerships between ACOs and community organizations and encourage further exploration and evaluation. Copyright © 2014 Elsevier Inc. All rights reserved.

  12. The Imperfect Match of Public Accountability of State-Owned Enterprises and Private-Sector-Type Financial Reporting: The Case of Italy

    Directory of Open Access Journals (Sweden)

    Francesco Capalbo

    2013-12-01

    Full Text Available State-owned enterprises (SOEs are legally private entities used in many jurisdictions to satisfy public needs, mostly through extensive consumption of public funds. While the nature of purposes pursued and of resources employed affects their accountability in a public sense, their financial reporting requirements are set on the basis of their legal form and this may end up generating a misalignment between accountability and reporting. Such a misalignment significantly impairs the effectiveness of financial reporting and limits the relevant public authorities’ ability to control. The case of Italian SOEs is a fine example. These were created as incorporated entities fully or partially owned by local governments willing to dislocate the production of public services, especially utilities. Such companies have benefitted, thanks to the chosen legal form, from a private style financial reporting model that has significantly eased the controls normally existing on public administrations, and which has favoured massive misuse of public funds and largely illegal management conducts. This paper advocates for significant amendments to the financial reporting model they inherit from the legal form, in order to realign their private-style accounting obligations with their public-style accountability.

  13. 49 CFR 1242.84 - Marketing, sales, and public relations and advertising (accounts XX-63-88, XX-63-89 and XX-63-93).

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Marketing, sales, and public relations and advertising (accounts XX-63-88, XX-63-89 and XX-63-93). 1242.84 Section 1242.84 Transportation Other... PASSENGER SERVICE FOR RAILROADS 1 Operating Expenses § 1242.84 Marketing, sales, and public relations...

  14. Customer equity of Pakistani fast food restaurant: A study of attitudinal customer equity

    Directory of Open Access Journals (Sweden)

    Zubair

    2017-02-01

    Full Text Available Customer Equity is true representative of relationship marketing. There are two major approach-es to measure Customer Equity: Transaction/sales based approach and Attitudinal Approach. This research is an effort to check customer equity of fast food restaurants of Pakistan by using attitudinal approach. Transactional customer equity is treated as criterion for attitudinal customer equity. Three drivers of Customer Equity are Value Equity, Brand equity and Relationship equity are taken as independent variables in this research. Convenient sampling technique was used and sample size was 393 respondents. The results show that attitudinal customer equity had strong association with transactional equity. Brand equity, value equity and relationship equity show positive associations with attitudinal customer equity.

  15. The Scientific Approach to Development Calls for a Concept of General Equity

    Institute of Scientific and Technical Information of China (English)

    LuoGuiguo

    2005-01-01

    The object of this round of discussions on efficiency and equity is the question of distribution. Should distribution be based on efficiency, i.e., more pay for more work and more pay for more investment, or should it take account of the interests of different groups and be based on the number of people, i.e., roughly equal pay per person? However, giving priority to efficiency or to equity is, in fact, putting the discussions on a wrong footing, for it sets efficiency against equity: stressing efficiency means giving up equity while stressing equity means egalitarian distribution. In fact, academic circles do not all agree with the thesis that one or the other of efficiency and equity has to be the first priority;

  16. Equity and development

    OpenAIRE

    2015-01-01

    World Development Report 2006 analyzes the relationship between equity and development. The report documents the persistence of inequality traps by highlighting the interaction between different forms of inequality. It presents evidence that the inequality of opportunity that arises is wasteful and inimical to sustainable development and poverty reduction. It also derivespolicy implications that center on the broad concept of leveling the playing field-both politically and economically and in...

  17. Emerging Equity Market Volatility

    OpenAIRE

    Geert Bekaert; Harvey, Campbell R.

    1995-01-01

    Returns in emerging capital markets are very different from returns in developed markets. While most previous research has focused on average returns, we analyze the volatility of the returns in emerging equity markets. We characterize the time-series of volatility in emerging markets and explore the distributional foundations of the variance process. Of particular interest is evidence of asymmetries in volatility and the evolution of the variance process after periods of capital market refor...

  18. Developing Agency for Equity-Minded Change

    Science.gov (United States)

    Felix, Eric R.; Bensimon, Estela Mara; Hanson, Debbie; Gray, James; Klingsmith, Libby

    2015-01-01

    This chapter highlights the use of the Equity Scorecard with the Community College of Aurora. The Equity Scorecard is a theory-based strategy that assists community colleges in embedding equity into their institutional norms, practices, and policies.

  19. Teachers' Perceptions of Equity in Education in High-Poverty Schools

    Science.gov (United States)

    Arvin, Lorraine J.

    2009-01-01

    This study explores teachers' perceptions of equity in education for students in four high-poverty elementary schools in Chicago. Teachers in high-poverty schools in Chicago regularly face dilemmas in serving high-need students with limited resources due to significant gaps in funding of metropolitan public schools. Literature on equity in…

  20. 基层政府公共信息服务的公平性研究%Equity of Public Information Service in Local Government

    Institute of Scientific and Technical Information of China (English)

    张建彬

    2011-01-01

    根据A镇和B乡的实地调研所得,将基层政府在提供公共信息服务的不公平问题分为城乡间不公平、区域间不公平、社会群体间不公平,在对三种不公平的表现及产生原因进行分析的基础上,结合与两地政府工作人员的访谈,指出两政府为改善公共信息服务的不公平采取的措施及未来规划.%According to the research on the spot in A and B towns, the author divides the inequity in which the local government provides public information service into three aspects, which ate inequity between urban and rural, among regions, and among social groups in public information service providing process. The author analyzes the situation and causes of inequity, combines with results from interviewing with government staffs, and then points out the measures and plans which these local governments improve the inequity of public information service.

  1. Equity Versus Non-Equity International Strategic Alliances

    DEFF Research Database (Denmark)

    Globerman, Steven; Nielsen, Bo Bernhard

    A substantial literature has evolved focusing on the ownership structure of international strategic alliances (ISAs). Most of the relevant studies are theoretical in nature and concentrate on the conceptual factors that influence the choice between equity and non-equity structures. A smaller number...

  2. Analysis on the Equity of Essential Public Health Services among Different Regions in China%不同地区间基本公共卫生服务公平性分析

    Institute of Scientific and Technical Information of China (English)

    王芳; 刘利群; 朱晓丽; 周巍; 胡同宇

    2011-01-01

    Objectives This paper aimed to provide some basis and references for improving equalization and the evaluation of public health service by analyzing the equity of essential public health services among different regions or cities in China. Methods Results Conclusion. Methods The data of maternal and child health services was collected from China Health Statistical Yearbooks of 2006 to 2009, and data from 2008 and 2009 on establishment of health records, management of chronic diseases were collected by using questionnaire survey in six sample cities located in the east, central and western part of China . The Gini coefficient calculation was used to evaluate the equity of essential public health services. Results From 2006 to 2009, the quantity of maternal and child health services has been increasing, and the disparity is tiny, the Gini coefficients was lower than 0. 1 among different provinces! From 2008 to 2009, some of new essential public health services in community, such as the establishment of health records, management of chronic disease, made some progresses, while the disparity is apparent,the Gini coefficient was close to or higher than 0. 3, and for health management of elderly, it was higher than 0. 4 (reach the dangerous line), the eastern region did better than the central and western regions. Conclusions The traditional public health services (I. E. maternal and child health care) goes relatively well, and the equity among different regions are quite good. For the implementation of some of new services, the eastern is generally better than the central and western.%目的 通过分析我国不同地区间基本公共卫生服务的公平性,为促进基本公共卫生服务均等化及其评价提供参考和借鉴.方法 分析采取点面结合的方法.一是通过《中国卫生统计年鉴》收集2006~2009年妇幼保健服务提供方面的数据,二是通过自行设计调查表收集分布于东、中、西部的6个城市2008年和2009

  3. Analysis on the Optimizing of Accounting in Blood Center under the New “Public Institution Accounting Standard” and“Public Institution Accounting System”%新《事业单位会计准则》和《事业单位会计制度》下血站会计核算的优化分析

    Institute of Scientific and Technical Information of China (English)

    赵水长

    2014-01-01

    目的:通过对新旧事业单位会计准则及会计制度的比较,总结血站在会计核算目标、会计科目等方面的改善,探索血液成本的核算。方法:利用制造成本法核算了某血站的血液成本。结果与结论:从血液库存管理、成本管理和全面预算制度角度提出了加强血站会计核算的建议。%Objective: To summarize the improvement of accounting objectives, account title and so on by comparing the new“Public Institution Accounting Standard” and “Public Institutions Accounting System” with the old ones. Methods: The manufacturing costing method is used to estimate blood cost. Results and Conclusion: Suggestions are provided from perspectives of blood inventory control, cost management and budget management.

  4. Financial development and the cost of equity capital:Evidence from China

    Institute of Scientific and Technical Information of China (English)

    Jeong-Bon; Kim; Mary; L.Z.Ma; Haiping; Wang

    2015-01-01

    This study examines the relation between province-level financial development and the cost of equity in China.Our main findings are that(1)stock market development reduces the cost of equity in general,but the effect diminishes significantly in state-owned enterprises(SOEs)and firms with high growth potential or innovation intensity and(2)banking development only marginally lowers the cost of equity,but the effect is stronger in non-SOEs.Further analysis reveals that stock market development substitutes for such institutional factors as accounting quality,law enforcement,stock market integration and the split-share structure reform in lowering the cost of equity.We also find that lack of banking competition and banking marketization and under-development of the non-state economy partially account for the weak effect of banking development on the cost of equity.

  5. Equity and Justice of Public Social Expenditure --Based on a Benefit Incidence Analysis in Zhejiang Province%民生支出的公平正义性分析——基于浙江各县教育和卫生支出的分析

    Institute of Scientific and Technical Information of China (English)

    赵海利

    2012-01-01

    文章基于1997~2008年浙江省教育支出和卫生支出的受益归宿分析表明,民生支出的最大受益者为人均收入最高地区居民,最大受损者为人均收入次低地区居民,民生支出具有累进性,距离公平正义的政策初衷仍有一定差距。但是,如果考虑不同收入组别生活成本、支出需求的差异,民生支出的公平程度将有所提高。通过建立因素法转移支付制度,提高民生支出比重,可以进一步提高民生支出的公平正义水平。%Using the benefit incidence analysis method and data from Zhejiang Province collected between 1997 and 2008, we analyze the equity and justice of public social expenditure, taking education and health as exam- pies. It shows that the biggest beneficiaries are the richest ,while the greatest losers are the second poorest. Social expenditure is progressive,although there is still a certain gap with objective equity and justice. Considering the difference in living costs and the expenditure demand, equity and justice will increase. To improve the level of equity and justice,we should establish a transfer payment system and increase public social spending as a proportion of government spending.

  6. Is Nordic Private Equity Different?

    DEFF Research Database (Denmark)

    Spliid, Robert

    2013-01-01

    Most research on private equity is based on American theory, tested on American empirical data. Nevertheless, the private equity concept has gained a solid foothold in the Nordic region, especially in Sweden. This article analyzes whether American-biased assumptions prevail in the Nordic countries...

  7. MANAGEMENT ACCOUNTING SYSTEM OF PUBLIC OFF-BUDGET FUNDS AS AN INFORMATIONAL BASIS FOR PUBLIC INSURANCE MECHANISMS FORMATION (CASE STUDY OF FEDERAL COMPULSORY MEDICAL INSURANCE FUND)

    OpenAIRE

    Anatoly A. Kozlov

    2014-01-01

    The article justifies the introduced proposals for a management accounting of theFederal Compulsory Medical InsuranceFund formation and the characteristics and principles of management accounting forms for the analysis of the territorialcompulsory medical insurance programs.

  8. 经营性事业单位会计核算问题的研究%Research on Accounting Problems of Operating Public Institutions

    Institute of Scientific and Technical Information of China (English)

    白安奎

    2016-01-01

    In operating public institutions accounting, it has both institutions budget accounting feature, but also must be integrated in some way business accounting. In the current operating public institutions accounting, there are not scientific, the internal control system is not perfect, the accounting basis is not applicable, the cost accounting is not reasonable and so on. On the basis of analyzing the present situation of the operating public institutions accounting, find out the problems in the accounting of the operating public institutions, and put forward the countermeasures to solve the problem.%经营性事业单位会计核算,既有事业单位预算会计核算的特征,同时也必须融合企业会计核算的某种方法。当前经营性事业单位会计核算中主要存在着资产核算方式不科学、内部控制制度不完善、会计核算基础不适用、成本核算不合理等问题。在分析经营性事业单位会计核算现状的基础上,找出经营性事业单位会计核算中存在的问题,针对问题深入分析并提出了解决的对策。

  9. Differences in socioeconomic and gender inequalities in tobacco smoking in Denmark and Sweden; a cross sectional comparison of the equity effect of different public health policies

    DEFF Research Database (Denmark)

    Eek, Frida; Ôstergren, Per-Olof; Diderichsen, Finn;

    2010-01-01

    Abstract Background Denmark and Sweden are considered to be countries of rather similar socio-political type, but public health policies and smoking habits differ considerably between the two neighbours. A study comparing mechanisms behind socioeconomic inequalities in tobacco smoking, could yield...... information regarding the impact of health policy and -promotion in the two countries. Methods Cross-sectional comparisons of socioeconomic and gender differences in smoking behaviour among 6 995 Danish and 13 604 Swedish persons aged 18-80 years. Results The prevalence of smoking was higher in Denmark......, these differences were modified by gender and age. As a general pattern, socioeconomic differences in Sweden tended to contribute more to the total burden of this habit among women, especially in the younger age groups. In men, the patterns were much more similar between the two countries. Regarding continued...

  10. 78 FR 42521 - Notice of Issuance of Statement of Federal Financial Accounting Standards 45 and Scheduled Public...

    Science.gov (United States)

    2013-07-16

    ... ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 45 and Scheduled... Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standard 45... Loughan, Assistant Director, no later than one week prior to the hearing. Ms. Loughan can be reached...

  11. Health equity in Lebanon: a microeconomic analysis

    Directory of Open Access Journals (Sweden)

    Raad Firas

    2010-04-01

    Full Text Available Abstract Background The health sector in Lebanon suffers from high levels of spending and is acknowledged to be a source of fiscal waste. Lebanon initiated a series of health sector reforms which aim at containing the fiscal waste caused by high and inefficient public health expenditures. Yet these reforms do not address the issues of health equity in use and coverage of healthcare services, which appear to be acute. This paper takes a closer look at the micro-level inequities in the use of healthcare, in access, in ability to pay, and in some health outcomes. Methods We use data from the 2004/2005 Multi Purpose Survey of Households in Lebanon to conduct health equity analysis, including equity in need, access and outcomes. We briefly describe the data and explain some of its limitations. We examine, in turn, and using standardization techniques, the equity in health care utilization, the impact of catastrophic health payments on household wellbeing, the effect of health payment on household impoverishment, the equity implications of existing health financing methods, and health characteristics by geographical region. Results We find that the incidence of disability decreases steadily across expenditure quintiles, whereas the incidence of chronic disease shows the opposite pattern, which may be an indication of better diagnostics for higher quintiles. The presence of any health-related expenditure is regressive while the magnitude of out-of-pocket expenditures on health is progressive. Spending on health is found to be "normal" and income-elastic. Catastrophic health payments are likelier among disadvantaged groups (in terms of income, geography and gender. However, the cash amounts of catastrophic payments are progressive. Poverty is associated with lower insurance coverage for both private and public insurance. While the insured seem to spend an average of almost LL93,000 ($62 on health a year in excess of the uninsured, they devote a smaller

  12. Educação superior: bem público, equidade e democratização Higher education: public good, equity and democratization

    Directory of Open Access Journals (Sweden)

    José Dias Sobrinho

    2013-03-01

    ância social; além disso, a melhora da qualidade da educação superior está vinculada à ampliação e à elevação qualitativa de todo o sistema educativo e, mais amplamente, de transformações estruturais da sociedade. Portanto, é de responsabilidade coletiva.Education is a public good, indispensable and irreplaceable, a right of everyone and a duty of the State. It is the duty of the State to create and offer effective conditions to achieve this, with the essential and appropriate amplitude, quality and sustainability. As a public good, education must be of quality. This is the basis of discussion about democratization and affirmative policies. In turn, democratization and affirmative policies of higher education, as part of a much wider movement, impose the discussion of a concept of social quality, related to relevance, in opposition to scientific concepts and definitions committed to market. An educational institution is committed to the strengthening of democracy and must practice daily the contents and forms of democratic life. The limits of the public and private realms are not very precise and there is no established consensus about their consequences in higher education. Therefore it is necessary that they be discussed. In a special way, it is important to examine the limits and impacts of inclusion in higher education of traditionally excluded groups, due to very few possibilities of choice of programs with high social and economic value, as well as conditions of permanence, conclusion with quality and good employment prospects. The inclusion of these groups is accompanied by feelings of gains and losses. It serves an essential social function of including contingents of people traditionally excluded, but also it can be contaminated by a phenomenon that can be named "exclusion into" the education system. Some of the main conclusion of this text is to affirm that democratization of higher education must be part of the democratization of society and the

  13. 7 CFR Appendix B to Subpart B of... - Certification of Independent Certified Public Accountant Regarding Notes To Be Issued Pursuant to...

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 11 2010-01-01 2010-01-01 false Certification of Independent Certified Public Accountant Regarding Notes To Be Issued Pursuant to 7 CFR 1744.30(c) B Appendix B to Subpart B of Part 1744... Accommodations and Subordination Policy Pt. 1744, Subpt. B, App. B Appendix B to Subpart B of Part...

  14. Creating Teacher Incentives for School Excellence and Equity

    Science.gov (United States)

    Berry, Barnett; Eckert, Jon

    2012-01-01

    Ensuring that all students in America's public schools are taught by good teachers is an educational and moral imperative. Teacher incentive proposals are rarely grounded on what high-quality research indicates are the kinds of teacher incentives that lead to school excellence and equity. Few of the current approaches to creating teacher…

  15. Equity in Educational Resources at the School Level in Korea

    Science.gov (United States)

    Woo, Myung Suk

    2010-01-01

    This paper analyzed the equity of resources at the elementary school level in Korea using hierarchical linear modeling (HLM). The data included 2,327 Korean public elementary schools in 101 Local Governments within five Local Educational Offices (LEOs). This study found that schools in low property tax per resident areas receive fewer grants,…

  16. Critical Fusion--Technology and Equity in Secondary Education

    Science.gov (United States)

    Magolda, Peter

    2006-01-01

    This manuscript reports on the first year of a formative, external program evaluation of the Critical Fusion Initiative (CFI), which involved a higher education institution, a public high school, a corporation, and two nonprofit organizations. The initiative fused technology and education to address the issue of equity by assisting 16 high school…

  17. The Analysis of Different Perceptions Between PPAk Students, KAP Auditors and Company Manager toward Public Accountant Responsibility Related to Expectation Gap

    Directory of Open Access Journals (Sweden)

    Gen Norman Thomas

    2015-11-01

    Full Text Available This study is in research domain of behavioral accounting that is based on the current aspect is still interesting to explore.This study aims to reveal differences in perceptions of students, auditors and company managers to public accountant responsility related to expectation gap that includes fraud disclosures, maintain of independence, providing early warning of possibility of business failure, violation of law and improving audit quality. This research is quantitative research using descriptive and comparative research method. Data collective tehnique use survey method with sample was determined by non probability under convenience sample. Data quality was examined with using cronbachs alpha shows the data is valid and realible. Data normality test used independent t test showed data in normal curve, no multicolinearity and no hetrogenity. First to fifth hyphotesis showed the difference of perception amongs PPAk students, KAPs auditors and company managers to public accountant responsibility in various dimensions of expectation gap in Jakarta.

  18. Keynes, population, and equity prices.

    Science.gov (United States)

    Tarascio, V J

    1985-01-01

    Keynes in 1937 examined the phenomenon of the Great Depression from a longrun perspective in contradiction to the "General Theory," where the focus was on the shortrun. "Some Economic Consequences of a Declining Population," Keynes' article, reveals the context in which the "General Theory" was written. In the "General Theory," the focus is on short-term fluctuations, i.e., business cycles, but Keynes fails to provide any theoretical explanation as to why the depression of the 1930s was so severe and intractable. In the 1937 article, the depression is seen as the result of the combined effects of a decline in longrun growth due to population growth decline and a shortrun cyclical decline, together producing severe economic consequences. What is important for the purposes of this discussion is the implication, within the context of the 1937 article, that not only was the stock market crash of 1929 related to population change (with its accompanying collapse in expectations) but that, in general, changes in the rate of growth of population are accompanied by stock price movements in the same direction. The remainder of the discussion is devoted to a simple empirical test of this relationship. The data used are population size (POP), defined as the total residential population in the US from 1870-1979, and the Standard and Poor 500 Stock index (SP) for the corresponding 109-year period. In addition, a 3rd series was constructed, a price deflated Standard and Poor index (RSP) with a base period of 1870, to account for possible inflationary distortion of the index. The empirical results do not invalidate the hypothesis that population growth rates affect equity markets. In fact, there seems to be strong evidence that they are related in a manner suggestive of Keynes' intutition, namely, that the stock market crash of 1929 was due to factors more fundamental than those often perceived from a shortrun perspective. According to Keynes (1937), population is the most

  19. Contabilização de títulos e valores mobiliários: uma comparação entre as normas brasileiras, do FASB e do IASB Accounting treatment of debt and equity securities: a comparison among brazilian, FASB and IASB standards

    Directory of Open Access Journals (Sweden)

    Alceu Haruo Fuji

    2008-08-01

    Full Text Available Em 2001, o Banco Central do Brasil emitiu a Circular 3.068, determinando a utilização do valor de mercado para avaliar os títulos e valores mobiliários. A Circular 3.068/01 determina que os títulos e valores mobiliários devem ser classificados numa das seguintes categorias: negociação, disponíveis para venda e mantidos até o vencimento. Os títulos para negociação e os disponíveis para venda devem ser avaliados e registrados pelo seu valor de mercado e os mantidos até o vencimento devem ser registrados pelo seu custo histórico. O objetivo deste trabalho é estudar a forma de contabilização de títulos adotada no Brasil, especialmente as normas definidas para as instituições financeiras, em comparação com as normas do FASB e IASB. A comparação da forma de contabilização de títulos adotada no Brasil (Circular 3.068/01 com os pronunciamentos do FASB (SFAS 115 e IASB (IAS 39 mostrou que, nos aspectos relevantes, as regras estão em harmonia, embora algumas diferenças pequenas tenham sido identificadas.In 2001, the Brazilian Central Bank issued Circular letter 3.068, determining the use of market value to evaluate debt and equity securities. This letter states that debt and equity securities must be classified in one of the following categories: trading, available for sale and held to maturity. The securities for trading and available for sale have to be evaluated and reported by their market value and those held to maturity must be reported by historical cost. The purpose of this work is to study the accounting methods of securities adopted in Brazil, especially those rules stated to financial institutions, in comparison with the statement of FASB and IASB. The comparison of the accounting methods of securities adopted in Brazil (Circular 3.068/01 with the statements of FASB (SFAS 115 and IASB (IAS 39 showed that, in the main aspects, the rules are in harmony, although some minor differences have been identified.

  20. Equity in transportation: new approach in transport planning – preliminary results of case study in Cracow

    Directory of Open Access Journals (Sweden)

    Lidia ZAKOWSKA

    2014-09-01

    Full Text Available The goal of the paper is to present the concept of equity as a new approach in transport and land-use planning. This concept is consistent with the objectives of sustainable development and it is becoming more common in European and world literature. Understanding the idea of equity in the context of the transport system development is very important in creating sustainable cities and regions without discriminating any social groups and creating a cohesive society not exposed to social exclusion due to lack of access to primary and secondary activities. The paper presents some results of the preliminary analysis on transport equity in Cracow. The basic equity level which has been considered here concerns senior citizens, older people living in Cracow area, in terms of their accessibility to transport infrastructure. Taking into account living conditions of elderly pedestrians, contour measures were used, in order to determine accessibility as equity indicator.

  1. The Integration of Self-regulation Within the Swedish Private Equity Industry : An Internal Perspective

    OpenAIRE

    Eklund, Louise; Jannok, Maria

    2016-01-01

    The Swedish private equity industry has been the target of vast criticism and media coverage in the years following the most recent financial crisis. As a number of scandals related to private equity owned companies within the welfare sector unfolded, the public confidence assigned to the industry diminished. These events triggered an intricate discussion concerning the regulatory conditions surrounding the industry. In an attempt to regain the confidence of the public and to restore the tarn...

  2. Sustainability : Intergeneration Equity and Environment

    Energy Technology Data Exchange (ETDEWEB)

    Kim, Y.D. [Korea Energy Economics Institute, Euiwang (Korea)

    2001-06-01

    Regarding intergenerational equity as prerequisite for sustainability, we derive an optimal investment rule for intergenerational equity from an optimization model allowing for capital accumulation and pollution. This rule provides a condition for intergenerational equity such that an economy maintains constant net value of investment the difference between the physical capital investment value and the environmental resource depletion(pollution) value. This rule is more generalized condition for intergenerational equity than the 'keep capital intact' rule suggested by Hartwick(1977) and Solow(1999), in a sense that this rule includes their condition as a special. Also, we expect this rule to offer an empirical measure of sustainability. In addition, we discuss a variety of recent environmental issues in practice, especially associated with the implications from the rule. (author). 13 refs.

  3. Portfolio Optimization of Equity Mutual Funds—Malaysian Case Study

    Directory of Open Access Journals (Sweden)

    Adem Kılıçman

    2010-01-01

    Full Text Available We focus on the equity mutual funds offered by three Malaysian banks, namely Public Bank Berhad, CIMB, and Malayan Banking Berhad. The equity mutual funds or equity trust is grouped into four clusters based on their characteristics and categorized as inferior, stable, good performing, and aggressive funds based on their return rates, variance and treynor index. Based on the cluster analysis, the return rates and variance of clusters are represented as triangular fuzzy numbers in order to reflect the uncertainty of financial market. To find the optimal asset allocation in each cluster we develop a hybrid model of optimization and fuzzy based on return rates, variance. This was done by maximizing the fuzzy return for a tolerable fuzzy risk and minimizing the fuzzy risk for a desirable fuzzy return separately at different confidence levels.

  4. [The virtual library in equity, health, and human development].

    Science.gov (United States)

    Valdés, América

    2002-01-01

    This article attempts to describe the rationale that has led to the development of information sources dealing with equity, health, and human development in countries of Latin America and the Caribbean within the context of the Virtual Health Library (Biblioteca Virtual en Salud, BVS). Such information sources include the scientific literature, databases in printed and electronic format, institutional directories and lists of specialists, lists of events and courses, distance education programs, specialty journals and bulletins, as well as other means of disseminating health information. The pages that follow deal with the development of a Virtual Library in Equity, Health, and Human Development, an effort rooted in the conviction that decision-making and policy geared toward achieving greater equity in health must, of necessity, be based on coherent, well-organized, and readily accessible first-rate scientific information. Information is useless unless it is converted into knowledge that benefits society. The Virtual Library in Equity, Health, and Human Development is a coordinated effort to develop a decentralized regional network of scientific information sources, with strict quality control, from which public officials can draw data and practical examples that can help them set health and development policies geared toward achieving greater equity for all.

  5. Brand Policy and Brand Equity

    OpenAIRE

    Silvio M. Brondoni

    2001-01-01

    A brand represents the awareness and the image that a product has managed with a segment of customers. In business terms, a brand can be defined as a specific relationship created within a given market for the promotion of a particular product. The specific existing relationship between a brand and a given market indicates the functional and symbolic values that demand attributes to the product through the brand. Brand equity expresses brand value in operating conditions. Brand equity shapes ...

  6. Are brand-equity measures associated with business-unit financial performance? : Empirical Evidence from the Netherlands

    NARCIS (Netherlands)

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

    2010-01-01

    We investigate the association between brand-equity measures and business-unit financial performance. Brand-equity measures may complement historic accounting information in explaining business-unit financial performance. Capitalizing on a unique data set, we find an association between some (yet no

  7. Are brand-equity measures associated with business-unit financial performance? : Empirical Evidence from the Netherlands

    NARCIS (Netherlands)

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

    2010-01-01

    We investigate the association between brand-equity measures and business-unit financial performance. Brand-equity measures may complement historic accounting information in explaining business-unit financial performance. Capitalizing on a unique data set, we find an association between some (yet no

  8. Calculating Prime Costs Under the New Framework of Public Finances Accounting. The Special Features of Higher Education

    OpenAIRE

    Lívia Pavlik

    2015-01-01

    At the end of last year the government adopted the new higher education strategy. The “gear shifting” strategy in higher education was soon followed by the regulation swinging into high gear on 1 January 2014, which affected the accounting system of budgetary institutions. Accrual-based accounting was introduced in the budgetary sector, which can significantly help achieve the objectives set in the higher education strategy, creating an information base for a management-oriented governance mo...

  9. 论会计政策选择中的公共选择%On the public choice in the choice of accounting policies

    Institute of Scientific and Technical Information of China (English)

    戴奉祥

    2001-01-01

    会计政策是指企业编报财务报表时所采用的特定原则、基础、惯例、规则和做法。企业应根据自身的具体情况选择最能反映企业财务状况、经营成果和现金流量的会计政策;会计信息和会计准则的公共物品特性决定了会计政策选择必然是一项社会公共选择,各相关利益集团都竭力在会计政策选择过程中做出使自身利益最大化的选择,因此,会计政策选择成了一项具有广泛经济、政治后果的社会力量博弈和斗争。%The accounting policies of the firms are the specific accounting principles, base ,convention, rules when the financial figures are draw up.Enterprise shall choose their financial policies which are considered most appropriate to present fairly the financial statements of the enterprise. The public goods characteristics of accounting information and accounting standards decide that the choices of accounting policies must be a social public choice. Every social groups do their best to maximize their own benefit in course of selection of accounting policies, so the choice of accounting policies become a lots of games and contests with economic benefit and political consequence.

  10. 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....

  11. Performance audit as a tool oriented at the accountability of public finance spending in Poland against the background of UK practices 

    Directory of Open Access Journals (Sweden)

    Anna Bartoszewicz

    2015-11-01

    Full Text Available In recent years, public finance spending in Poland has been subject to citizens’ critical assessment. It forces public finance sector units to introduce tools that will enable the effectiveness of actions within this area to be scrutinized. The performance audit, a new idea of auditing oriented at performance, provides such a tool. At the same time, a chance to introduce accountability to Polish public finance sector entities appeared. The aim of the article is to determine the role and usefulness of performance audits for the effective management of public finances by public finance sector units in Poland with reference to British practice in this area. In the article, the author attempted to answer the question about what the perspective of performance audit development is in Poland in the next couple of years. To achieve the goal, the author used an analysis of the Polish and foreign literature on the subject, an analysis of legal instruments of internal audit, the comparative analysis method, and benchmarking (modelled on the British practice, the author indicating the implications connected with implementing performance audits in public finance sector units in Poland as well as mentioning legal-economic loopholes that should be closed in order to raise the effectiveness of performance audit in public finance sector in Poland. The author’s conclusions are based on deduction. Considering the experience of Great Britain, one may think that the role of the performance audit in Poland will grow along with the development of managerial control within public institutions, causing the rationalization of public finance spending. The aspects that should be complemented in the scope of the performance audit include: cyclical, not short-term, control of the use of public finances by government institutions, and acknowledging this tool as an obligatory element of management.

  12. Performance audit as a tool oriented at the accountability of public finance spending in Poland against the background of UK practices

    Directory of Open Access Journals (Sweden)

    Anna Bartoszewicz

    2015-09-01

    Full Text Available In recent years, public finance spending in Poland has been subject to citizens’ critical assessment. It forces public finance sector units to introduce tools that will enable the effectiveness of actions within this area to be scrutinized. The performance audit, a new idea of auditing oriented at performance, providessuch a tool. At the same time, a chance to introduce accountability to Polish public finance sector entitiesappeared. The aim of the article is to determine the role and usefulness of performance audits for the effective management of public finances by public finance sector units in Poland with reference to British practice in this area. In the article, the author attempted to answer the question about what the perspective of performance audit development is in Poland in the next couple of years. To achieve the goal, the author used an analysis of the Polish and foreign literature on the subject, an analysis of legal instruments of internal audit, the comparative analysis method, and benchmarking (modelled on the British practice, the author indicating the implications connected with implementing performance audits in public finance sector units in Poland as well as mentioning legal-economic loopholes that should be closed in order to raise the effectiveness of performance audit in public finance sector in Poland. The author’s conclusions are based on deduction. Considering the experience of Great Britain, one may think that the role of the performance audit in Poland will grow along with the development of managerial control within public institutions, causing the rationalization of public finance spending. The aspects that should be complemented in the scope of the performance audit include: cyclical, not short-term, control of the use of public finances by government institutions, and acknowledging this tool as an obligatory element of management.

  13. 企业价值风险管理的策略%Strategies for managing risk in equity

    Institute of Scientific and Technical Information of China (English)

    唐马克

    2008-01-01

    @@ The rapid growth in the biotechnology equity market and the explosion in the number of biotechnology initial public offerings (IPOs)have created unprecedented wealth in the western hemisphere in the form of restricted securities shares(equity)in newly founded companies that can be traded only in compliance with regulations imposed by the relevant authorities.

  14. Assessing equity and sustainability of water allocation in Colombia

    Directory of Open Access Journals (Sweden)

    Sandra Brown

    2016-07-01

    Full Text Available Based on the national database of 28,104 water rights (concessions granted in Colombia, this paper presents an analysis of how the principles of equity and sustainability are reflected in water allocation. Concessions appear to be an exclusionary mechanism since only a minority of small water users have concessions and the distribution of water volumes among those who have them is extremely inequitable. The 2009 Gini coefficient calculated for water concessions granted for agriculture was 0.90 compared with the rural land Gini of 0.88. More than half of the Colombian departments have a higher Gini coefficient for water than for land, suggesting that water rights are at least as unequally distributed as land. Water allocated to domestic, agriculture and hydropower use indicate a lack of consistency of water allocation criteria across regions. The volumetric and administrative attributes of water allocation in Colombia, do not account for environmental flows or the concerns of marginalized groups of society that have limited access to the mechanism. Water allocation as a technical task, with limited transparency and secluded from public scrutiny, does not contribute to the solution of increasing water related conflicts. CC BY-NC-SA Gestión y Ambiente (2016.

  15. 从公共信息会计看国家统一会计信息平台%China s Unified Accounting Information Platform from the Perspective of Public Information Accounting

    Institute of Scientific and Technical Information of China (English)

    孙玉甫; 王海朋

    2012-01-01

    建立国家统一会计信息平台已经列入国家财政部“十二五”规划,成为今后几年一项重要的工作内容。基于会计信息化条件提出的公共信息会计理论恰好为建立这一平台提供了理论基础,并指明了平台构建的基本思路。按照公共信息会计理论,国家统一会计信息平台应成为一个覆盖全社会的经济信息处理系统和社会经济运行监控系统,从参与整个社会经济活动的各个微观会计主体获取经济活动信息,不仅完成经济活动的监控、经济活动信息的处理和报告,而且能够进一步提供国家宏观经济管理的信息支撑。%Establishing a unified accounting information platform has been included in "The Twelfth Five-Year Plan" of Ministry of Finance of China, and is an important task in the next few years. The public information accounting theory based on accounting informationization provides a theoretical basis for the establishment of the platform, and puts forward the basic ideas of establishing the platform. According to public information accounting theory, the unified accounting information platform should become an economic information processing system and social and economic operation monitoring system covering the whole society, which gains information from each accounting subject participating in economic activities. It is not only to monitor economic activities, process and report information, but also to further provide information for national macroeconomic management.

  16. Energy and equity

    Energy Technology Data Exchange (ETDEWEB)

    Illich, I.

    1974-01-01

    Discussions of a seminar on traffic, which met at the Center for Intercultural Documentation in Cuernavaca, Mexico, are summarized in this book. Future social relationships of society will depend on the energy policies now being selected. In facing the reality of finite energy, it is important to cut through the language of crisis in order to understand that social relations as well as the physical environment are destroyed by high consumption of energy. In addition to the government policy options of tight controls or thermodynamic efficiency, there is the option of setting a ceiling on energy use. A slower speed of development and a low energy technology can be the choice. Traffic (the movement of people) illustrates the nature of energy equity--on foot people are nearly equal, but as speed and complexity increases, social relationships become less equal, with the individual becoming dependent on the transportation system to dictate his social space. Inequities in speed of motors allows the rich and powerful to exploit the poor. The bicycle illustrates the balance of production and equipment needed for an effective post-industrial society. (102 references) (DCK)

  17. 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…

  18. 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…

  19. Accounting choices in Brazil: identifying the characteristics of publicly traded companies that opted to maintain versus derecognise deferred assets

    Directory of Open Access Journals (Sweden)

    Fernando Drago Lorencini

    2012-04-01

    Full Text Available The issuance of Brazilian Law 11.638/2007 is a critical step in the convergence of the Brazilian Generally Accepted Accounting Principles (GAAPs towards International Financial Reporting Standards. After the law was implemented and later modified by Provisional Executive Order 449/2008 (converted into Law 11.941/2009, certain accounting choices were allowed during the transition period. The Brazilian GAAPs allowed for restructuring costs and costs related to opening a new facility to be recognised as assets. As a transitional provision, companies were allowed to choose between maintaining or eliminating these values. In this paper, we attempted to identify which company characteristics were associated with this accounting choice. The final sample consisted of Brazilian companies listed on the BM & FBOVESPA, and a logistic regression identified two characteristics. Participation in one of the three different corporate governance levels of the BM & FBOVESPA was associated with the choice to derecognise the deferred assets, while companies decided to maintain the deferred asset if it was relatively large. The empirical evidence reported here contributes to the literature by explaining the manner in which a set of firm characteristics is related to a firm's accounting choices.

  20. Probability Analysis on Deviation of Cost Accounting in Public Hospitals%公立医院成本核算失真的可能性分析

    Institute of Scientific and Technical Information of China (English)

    农圣

    2016-01-01

    在现行的公立医院管理体制下,试图以公立医院成本核算为抓手推进公立医院补偿机制改革,最终实现公立医院“提高质量、重塑公益、控制费用”的改革目标是一个举步维艰的困局。原因在于,医院成本核算是合理补偿医院的核心,成本核算在现行体制下面临“激励不相容、信息不可靠、结果不适用”三种阻力,目前貌似科学完善的成本核算实际上是形式完整而实质虚无的偏离,公立医院治理制度改革是公立医院改革次序优先的选择。%Under the current management system in public hospitals, the progress in reform goals of "quality improvement, public benefits restoration and expense control" is stagnant, while the public hospitals attempt to push forward the reform on the compensation mechanism in public hospitals by performing cost accounting. The reason lies in the fact that cost accounting, as the core of reasonable compensation mechanism in hospitals, turns out to be "incompatible with incentives, unreliable in terms of information and inapplicable in terms of results" under the current system. Although it seems scientific and correct, cost accounting represents deviation with complete form and void essence. The governance reform should be first choice in reform on public hospitals.

  1. An approach to the understanding of equity in health

    Directory of Open Access Journals (Sweden)

    Sergio Antonio Clavijo Clavijo

    2014-02-01

    Full Text Available The world health should be considered a social welfareof human beings, since this is a prerequisite for thedevelopment of humanity. In the context of human rights,health equity is an inherent principle based on social justice,looking for all individuals regardless of their social, entitledto the same opportunities. Historically, have developedhealth services that provide social welfare to individuals, butthe concept has prevailed mercantilist, which has reducedhealth systems to simple utilities, ignoring the underlyingproblems of the population. It is proposed Primary HealthCare as an alternative, speaking as population includes theresponsibility to ensure health services accessibility and apossible response to the inequalities inherent in a systemfocused on health insurance. For this study was conductedreflects on the concept of equity, carrying out searches withthe terms equity, health, equity in health, health economics,quality health, public health, public health policy, healthhistory, primary health care with the aim of being able tocollect partial abstracts or full text. Additional to search forelectronic journals, books that will argue the importance ofequity in the companies were consulted, different economicmodels, the history of health and disease; nature relatingbills that argument on these definitions were consulted.

  2. Policy statement--health equity and children's rights.

    Science.gov (United States)

    2010-04-01

    Many children in the United States fail to reach their full health and developmental potential. Disparities in their health and well-being result from the complex interplay of multiple social and environmental determinants that are not adequately addressed by current standards of pediatric practice or public policy. Integrating the principles and practice of child health equity-children's rights, social justice, human capital investment, and health equity ethics-into pediatrics will address the root causes of child health disparities. Promoting the principles and practice of equity-based clinical care, child advocacy, and child- and family-centered public policy will help to ensure that social and environmental determinants contribute positively to the health and well-being of children. The American Academy of Pediatrics and pediatricians can move the national focus from documenting child health disparities to advancing the principles and practice of child health equity and, in so doing, influence the worldwide practice of pediatrics and child health. All pediatricians, including primary care practitioners and medical and surgical subspecialists, can incorporate these principles into their practice of pediatrics and child health. Integration of these principles into competency-based training and board certification will secure their assimilation into all levels of pediatric practice.

  3. Urban Place and Health Equity: Critical Issues and Practices

    Directory of Open Access Journals (Sweden)

    Jason Corburn

    2017-01-01

    Full Text Available Urban places and health equity are two of the most challenging concepts for 21st century environmental health. More people live in cities than at any other time in human history and health inequities are increasing. Health inequities are avoidable differences in the social, environmental and political conditions that shape morbidity and mortality, and disproportionately burden the poor, racial, ethnic and religious minorities and migrants. By linking urban place and health inequities, research and action brings into sharp relief the challenges of achieving urban environmental justice. This article briefly reviews the complex definitions of urban places and how they can shape health equity in cities. I suggest that a more relational or integrated approach to defining urban places and acting on health equity can complement other approaches and improve the ability of public health to meet 21st century challenges. I close with suggestions for research and practice that might focus environmental public health on healthy urban place making. The practices include community driven map making, Health in All Policies (HiAP, promoting urban ecosystem services for health, and participatory and integrated approaches to urban slum upgrading. I conclude that if the global community is serious about the sustainable development goals (SDGs, greater attention must be paid to understanding and acting to improve urban places, living conditions and the social and economic conditions that can promote health equity.

  4. Urban Place and Health Equity: Critical Issues and Practices.

    Science.gov (United States)

    Corburn, Jason

    2017-01-26

    Urban places and health equity are two of the most challenging concepts for 21st century environmental health. More people live in cities than at any other time in human history and health inequities are increasing. Health inequities are avoidable differences in the social, environmental and political conditions that shape morbidity and mortality, and disproportionately burden the poor, racial, ethnic and religious minorities and migrants. By linking urban place and health inequities, research and action brings into sharp relief the challenges of achieving urban environmental justice. This article briefly reviews the complex definitions of urban places and how they can shape health equity in cities. I suggest that a more relational or integrated approach to defining urban places and acting on health equity can complement other approaches and improve the ability of public health to meet 21st century challenges. I close with suggestions for research and practice that might focus environmental public health on healthy urban place making. The practices include community driven map making, Health in All Policies (HiAP), promoting urban ecosystem services for health, and participatory and integrated approaches to urban slum upgrading. I conclude that if the global community is serious about the sustainable development goals (SDGs), greater attention must be paid to understanding and acting to improve urban places, living conditions and the social and economic conditions that can promote health equity.

  5. Accounting and marketing: searching a common denominator

    OpenAIRE

    David S. Murphy

    2012-01-01

    Accounting and marketing are very different disciplines. The analysis of customer profitability is one concept that can unite accounting and marketing as a common denominator. In this article I search for common ground between accounting and marketing in the analysis of customer profitability to determine if a common denominator really exists between the two. This analysis focuses on accounting profitability, customer lifetime value, and customer equity. The article ends with a summary of wha...

  6. Socio-Technical Deliberation about Free and Open Source Software: Accounting for the Status of Artifacts in Public Life

    Science.gov (United States)

    Benoit-Barne, Chantal

    2007-01-01

    This essay investigates the rhetorical practices of socio-technical deliberation about free and open source (F/OS) software, providing support for the idea that a public sphere is a socio-technical ensemble that is discursive and fluid, yet tangible and organized because it is enacted by both humans and non-humans. In keeping with the empirical…

  7. Equity Portfolio Management Using Option Price Information

    DEFF Research Database (Denmark)

    Christoffersen, Peter; Pan, Xuhui (Nick)

    We survey the recent academic literature that uses option-implied information to construct equity portfolios. Studies show that equity managers can earn a positive alpha by using information in individual equity options, by using stocks' exposure to information in market index options, and by usi...

  8. Schools of Excellence AND Equity? Using Equity Audits as a Tool to Expose a Flawed System of Recognition

    Directory of Open Access Journals (Sweden)

    Kathleen M Brown

    2010-01-01

    Full Text Available The purpose of this article is to demonstrate how equity audits can be used as a tool to expose disparate achievement in schools that, on the surface and to the public, appear quite similar. To that end, the researcher probed beyond surface-level performance composite scores into deeper, more hidden data associated with state-recognized "Honor Schools of Excellence." How is "excellence" defined and operationalized in these schools? Are these schools "excellent" for all students? Can a school really be classified by the state as "excellent" and yet still have significant "gaps" and disparities? If so, is the state's formula used to identify exemplary schools too simple, dogmatic, and institutionally flawed? Through the use of equity audits, quantitative data was collected to scan for systemic patterns of equity and inequity across multiple domains of student learning and activities within 24 elementary schools. The intent was to document and distinguish between schools that are promoting and supporting both academic excellence (small gap schools; SGS and systemic equity and schools that are not (large gap schools; LGS. Results reveal that although demographic, teacher quality, and programmatic audits all indicated a fair amount of equity between SGS and LGS, the achievement audit between both types of schools indicated great disparities. By controlling for or eliminating some of the external variables and internal factors often cited for the achievement gaps between white middle-class children and children of color or children from low-income families, the findings from this study raise more questions than answers. Results do indicate that equity audits are a practical, easy-to-apply tool that educators can use to identify inequalities objectively.

  9. Introducing the Accounting Equation with M&M's®

    Science.gov (United States)

    Scofield, Barbara W.; Dye, Wilma

    2009-01-01

    On the first day of Principles of Accounting classes, students learn the fundamental accounting equation from which all financial accounting practice emerge. The accounting equation is the criterion by which companies are valued and by which company performance is measured. This activity simplifies assets, liabilities, and owners' equity to the…

  10. 集中管理式公用电话计费系统%Centralized manageable message accounting system of public telephone

    Institute of Scientific and Technical Information of China (English)

    闫晓明; 杨秀华; 程荣

    2000-01-01

    简要介绍了集中管理式公用电话计费系统的组成及功能。系统由公用电话集中管理中心与集中管理式电话计费器组成。集中管理中心与集中管理式电话计费器之间可通过公众电话网以拨号方式建立双向通信链路,从而实现对集中管理式电话计费器的远程管理。文中对集中管理式公用电话计费器的硬件设计作了系统的描述。自己设计了电话计费器与电话线的独特接口电路。对计费器软件的重点,即摘、挂机及拨号脉冲识别程序的设计,提出了一套完整的理论依据。%This paper introduces simply the composition and function of the centralized manageable message accounting system of public telephone. The system consists of the centralized management center and the centralized manageable message accounting devices. Between the center and the devices, the duplex communication links are created through the public switched telephone network, thus the remote management for the devices is realized. It describes the structure of the message accounting device. We design the special interface circuit between the message accounting device and the telephone wire. A piece of completely theoretical basis is presented in order to resolve the software design emphasis of the accounting device, such as the procedure design of off-hook and on-hook and dialing pulse recognition.

  11. An Outlook of Public Accounting Undergraduate Programs in Colombia Regarding Forensic Auditing and Financial Crime Prevention Contents

    OpenAIRE

    Baracaldo-Lozano, Natalia Andrea; Universidad de la Salle. Universidad Santiago de Chile. ontificia Universidad Javeriana; Daza-Giraldo, Luis Eduardo; Pontificia Universidad Javeriana

    2016-01-01

    Recent cases of economic and financial crimes, financial fraud, corruption, and corporate malpractice in the local and international corporate environment have created the need to have professionals trained to face the challenges related to their investigation and analysis, activities carried out by forensic auditing.This article highlights several key aspects to understand why is important to specifically include forensic auditing as a subject in curricula during the studies of public accoun...

  12. The Analysis of Different Perceptions between PPAk Students, KAP Auditors and Company Manager toward Public Accountant Responsibility Related to Expectation Gap

    Directory of Open Access Journals (Sweden)

    Gen Norman Thomas

    2015-11-01

    Full Text Available This study is in research domain of behavioral accounting that is based on the current aspect is still interesting to explore.This study aims to reveal differences in perceptions of students, auditors and company managers to public accountant responsility related to expectation gap that includes fraud disclosures, maintain of independence, providing early warning of possibility of business failure, violation of law and improving audit quality. This research is quantitative research using descriptive and comparative research method. Data collective tehnique use survey method with sample was determined by non probability under convenience sample. Data quality was examined with using cronbach’s alpha shows the data is valid and realible. Data normality test used independent t test showed data in normal curve, no multicolinearity and no hetrogenity. First to fifth hyphotesis showed the difference of perception amongs PPAk students, KAP’s auditors and company managers to public accountant responsibility in various dimensions of expectation gap in Jakarta.

  13. Shareowners' Equity at Campbell Soup: How Can Equity Be Negative?

    Science.gov (United States)

    Mohrman, Mary Beth; Stuerke, Pamela S.

    2014-01-01

    This paper presents an instructional case based on the 2001 annual report of the Campbell Soup Company (CPB). During that year, CPB's shareowners' equity went from a surplus of USD137 million to a deficit of USD247 million. The analysis will allow students to determine that the change resulted from borrowing to purchase treasury stock. Students…

  14. Shareowners' Equity at Campbell Soup: How Can Equity Be Negative?

    Science.gov (United States)

    Mohrman, Mary Beth; Stuerke, Pamela S.

    2014-01-01

    This paper presents an instructional case based on the 2001 annual report of the Campbell Soup Company (CPB). During that year, CPB's shareowners' equity went from a surplus of USD137 million to a deficit of USD247 million. The analysis will allow students to determine that the change resulted from borrowing to purchase treasury stock. Students…

  15. 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

  16. Strategic operating indicators point to equity growth.

    Science.gov (United States)

    Cleverley, W O

    1988-07-01

    As healthcare managers become more business-like in their behavior, they are becoming increasingly concerned with the equity growth rate of their organizations. Strong equity growth means a financially healthy organization. Equity growth can be expressed as a product of five financial ratios--the most important ratio being the operating margin. Improvements in operating margins will lead to improvements in equity growth. Thirty indicators, called strategic operating indicators, have been developed to monitor operating margins. These indicators, when compared with values from other peer groups, can help point to strategies for improvement of operating margins, and hence equity growth.

  17. The Factor Structure in Equity Options

    DEFF Research Database (Denmark)

    Christoffersen, Peter; Fournier, Mathieu; Jacobs, Kris

    Principal component analysis of equity options on Dow-Jones firms reveals a strong factor structure. The first principal component explains 77% of the variation in the equity volatility level, 77% of the variation in the equity option skew, and 60% of the implied volatility term structure across...... equities. Furthermore, the first principal component has a 92% correlation with S&P500 index option volatility, a 64% correlation with the index option skew, and a 80% correlation with the index option term structure. We develop an equity option valuation model that captures this factor structure...

  18. European Integration between Equity, Efficiency and Welfare

    Directory of Open Access Journals (Sweden)

    Gabriela Marchis

    2012-05-01

    Full Text Available Throughout this article I tried to highlight the path for improving the Europeans standards ofliving. Poverty, inequality and efficiency are the key concepts of the welfare economic. Similar to many otherarticles about equity, efficiency and welfare, this article offers an account of the challenges facing theEuropean Union welfare in a context of global economy assessing the ability of different components of thewelfare governance to respond to these challenges. The welfare of European Union is analyzed under themultidimensional aspects of integration, such as: internal versus external integration and multilevelintegration. Aging, changes in the labor market, increased mobility are particular aspects that characterize EUand under the fundamental reform of Europe 2020 Strategy, welfare economic becomes a priority even if thepolitical integration comes first to the economic one. As Europe grows more diverse, the welfare economictranslates from desire to necessity.

  19. Excel in the Accounting Curriculum: Perceptions from Accounting Professors

    Science.gov (United States)

    Ramachandran Rackliffe, Usha; Ragland, Linda

    2016-01-01

    Public accounting firms emphasize the importance of accounting graduates being proficient in Excel. Since many accounting graduates often aspire to work in public accounting, a question arises as to whether there should be an emphasis on Excel in accounting education. The purpose of this paper is to specifically look at this issue by examining…

  20. Digital Equity and Intercultural Education

    Science.gov (United States)

    Resta, Paul; Laferrière, Thérèse

    2015-01-01

    Digital equity and intercultural education continue to be areas of concern in the emerging knowledge-based society. The digital divide is present across the globe as the result of a complex of factors such as the inequality in: access to hardware and connectivity; autonomy of use; digital and literacy skills; availability of technical and social…

  1. Mathematics Equity. A Resource Book.

    Science.gov (United States)

    Tyree, Eddy; And Others

    Provided in this document is a brief summary of current research on equity in mathematics, readings on the topic, and lists of selected programs and resource materials. Readings presented include: "Teaching Mathematics in a Multicultural Setting: Some Considerations when Teachers and Students are of Differing Cultural Backgrounds"…

  2. Consumption-based Equity Valuation

    DEFF Research Database (Denmark)

    Bach, Christian; Christensen, Peter O.

    2016-01-01

    through a risk-adjusted cost of equity in the denominator. The risk adjustments are derived based on assumptions about the time-series properties of residual income returns and aggregate consumption rather than on historical stock returns. We compare the performance of the model with several...

  3. The Economics of Private Equity

    NARCIS (Netherlands)

    J.T.J. Smit (Han)

    2003-01-01

    textabstractThe development of theory about private equity during the last decades follows the pattern of economic development. While buyouts have found their origin in restructuring we observe more recently a trend of facilitating growth, where the firm and financier follow a path of acquisitions.

  4. Style drift in private equity

    NARCIS (Netherlands)

    D. Cumming; G. Fleming; A. Schwienbacher

    2009-01-01

    We introduce the concept of style drift to private equity investment. We present theory and evidence pertaining to style drifts in terms of a fund manager's stated focus on particular stages of entrepreneurial development. We develop a model that derives conditions under which style drifts are less

  5. Consumer Learning and Brand Equity

    NARCIS (Netherlands)

    S.M.J. van Osselaer (Stijn); J.W. Alba (Joseph)

    2000-01-01

    textabstractA series of experiments illustrates a learning process that enhances brand equity at the expense of quality-determining attributes. When the relationship between brand name and product quality is learned prior to the relationship between product attributes and quality, inhibition of the

  6. 公众参与政府环境信息发布问责初探%Study of Public Participation Accountability in Governmental Environmental Information Release

    Institute of Scientific and Technical Information of China (English)

    潘佳

    2012-01-01

    政府的环境信息公开是一切环境管理工作的起点。我国时下的政府环境信息公开问责是内部的,缺乏公众对权力的制约,导致存在种种问题,极大地制约着信息公开工作的开展。因此,逐步引入外部制约是大势所趋。这一外部机制由公众参与考评、环境信息领域的独立监察专员和公民或环保组织提起的环境信息公开行政诉讼构成。外部参评机制的建构不能一蹴而就,宜和内部机制结合起来发挥作用,逐渐过渡到外部问责模式。%Governmental environmental information disclosure is the starting point of all the environ- mental management work. Nowadays, the public accountability of the governmental environmental in- formation in our country is internal, and all kinds of problems arise because of the lack of public pow- er constraints, which greatly restrict the implementation of information publicity. So the external con- straint is of great necessity. This external mechanism is composed of the public participation in the e- valuation, an independent ombudsman in the field of environmental information, and the administra- tive proceedings of the environmental information disclosure raised by the Citizens or environmental groups. The external mechanism can not accomplish in one move, so at present a transition from the combination of internal and external mechanism to the external accountability is desirable.

  7. A framework linking community empowerment and health equity: it is a matter of CHOICE.

    Science.gov (United States)

    Rifkin, Susan B

    2003-09-01

    This paper presents a framework to explore the relationship between health equity and community empowerment. It traces the progression of the concept of participation to the present term of empowerment and the links among empowerment, equity, and health outcomes. It argues that the relationship can best be described by using the acronym CHOICE (Capacity-building, Human rights, Organizational sustainability, Institutional accountability, Contribution, and Enabling environment). Based on the concept of development as freedom put forward by Nobel Laureate Amartya Sen, the paper describes how each factor illustrates the relationship between equity and empowerment in positive health outcomes, giving appropriate examples. In conclusion, it is suggested that these factors might form the basis of a tool to assess the relationship between equity and empowerment and its impact on health outcomes.

  8. Equity, Justice, Interdependence: Intergenerational Transfers and the Ageing Population

    OpenAIRE

    Rydell, Ingrid

    2005-01-01

    The increase in the ratio of the elderly to the working age population as the demographic transition of low fertility and low mortality proceeds, has spurred a discussion concerning the equity of intergenerational transfers. The central question is if and how the state can afford the pensions and healthcare costs for growing older populations, and who should carry the burden. To a large extent, focus has been on public transfers while neglecting private transfers within families. There is als...

  9. Collaborative implementation for ecological restoration on US Public Lands: implications for legal context, accountability, and adaptive management.

    Science.gov (United States)

    Butler, William H; Monroe, Ashley; McCaffrey, Sarah

    2015-03-01

    The Collaborative Forest Landscape Restoration Program (CFLRP), established in 2009, encourages collaborative landscape scale ecosystem restoration efforts on United States Forest Service (USFS) lands. Although the USFS employees have experience engaging in collaborative planning, CFLRP requires collaboration in implementation, a domain where little prior experience can be drawn on for guidance. The purpose of this research is to identify the ways in which CFLRP's collaborative participants and agency personnel conceptualize how stakeholders can contribute to implementation on landscape scale restoration projects, and to build theory on dynamics of collaborative implementation in environmental management. This research uses a grounded theory methodology to explore collaborative implementation from the perspectives and experiences of participants in landscapes selected as part of the CFLRP in 2010. Interviewees characterized collaborative implementation as encompassing three different types of activities: prioritization, enhancing treatments, and multiparty monitoring. The paper describes examples of activities in each of these categories and then identifies ways in which collaborative implementation in the context of CFLRP (1) is both hindered and enabled by overlapping legal mandates about agency collaboration, (2) creates opportunities for expanded accountability through informal and relational means, and, (3) creates feedback loops at multiple temporal and spatial scales through which monitoring information, prioritization, and implementation actions shape restoration work both within and across projects throughout the landscape creating more robust opportunities for adaptive management.

  10. Collaborative Implementation for Ecological Restoration on US Public Lands: Implications for Legal Context, Accountability, and Adaptive Management

    Science.gov (United States)

    Butler, William H.; Monroe, Ashley; McCaffrey, Sarah

    2015-03-01

    The Collaborative Forest Landscape Restoration Program (CFLRP), established in 2009, encourages collaborative landscape scale ecosystem restoration efforts on United States Forest Service (USFS) lands. Although the USFS employees have experience engaging in collaborative planning, CFLRP requires collaboration in implementation, a domain where little prior experience can be drawn on for guidance. The purpose of this research is to identify the ways in which CFLRP's collaborative participants and agency personnel conceptualize how stakeholders can contribute to implementation on landscape scale restoration projects, and to build theory on dynamics of collaborative implementation in environmental management. This research uses a grounded theory methodology to explore collaborative implementation from the perspectives and experiences of participants in landscapes selected as part of the CFLRP in 2010. Interviewees characterized collaborative implementation as encompassing three different types of activities: prioritization, enhancing treatments, and multiparty monitoring. The paper describes examples of activities in each of these categories and then identifies ways in which collaborative implementation in the context of CFLRP (1) is both hindered and enabled by overlapping legal mandates about agency collaboration, (2) creates opportunities for expanded accountability through informal and relational means, and, (3) creates feedback loops at multiple temporal and spatial scales through which monitoring information, prioritization, and implementation actions shape restoration work both within and across projects throughout the landscape creating more robust opportunities for adaptive management.

  11. Dearth by a Thousand Cuts? Accounting for Gender Differences in Top-Ranked Publication Rates in Social Psychology.

    Science.gov (United States)

    Cikara, Mina; Rudman, Laurie; Fiske, Susan

    2012-01-01

    Publication in the Journal of Personality and Social Psychology, a flagship indicator of scientific prestige, shows dramatic gender disparities. A bibliometric analysis included yoked-control authors matched for Ph.D. prestige and cohort. Though women publish less, at slower annual rates, they are more cited in handbooks and textbooks per JPSP-article-published. No gender differences emerged on variables reflecting differential qualifications. Many factors explain gender discrepancy in productivity. Among top publishers, per-year rate and first authorship especially differ by gender; rate uniquely predicts top-male productivity, whereas career-length uniquely predicts top-female productivity. Among men, across top-publishers and controls, productivity correlates uniquely with editorial negotiating and being married. For women, no personal variables predict productivity. A separate inquiry shows tiny gender differences in acceptance rates per JPSP article submitted; discrimination would be a small-but-plausible contributor, absent independent indicators of manuscript quality. Recent productivity rates mirror earlier gender disparities, suggesting gender gaps will continue.

  12. Equity Index in the School Systems of Selected OECD Countries

    Science.gov (United States)

    Ozmusul, Mustafa

    2013-01-01

    The purpose of this study is to analysis the equity in the school systems of selected OECD countries. For this purpose, the international data for selected OECD countries was analyzed in terms of four dimensions of equity as learning equity, school resource equity, participating in education, and digital equity. When analyzing data, the equity…

  13. A Racial Equity Toolkit for Midwifery Organizations.

    Science.gov (United States)

    Gordon, Wendy M

    2016-11-01

    Midwifery associations are increasing awareness and commitment to racial equity in the profession and in the communities we serve. Moving these commitments from words into action may be facilitated by a racial equity toolkit to help guide midwifery organizations to consider all policies, initiatives, and actions with a racial equity lens. Racial equity impact analyses have been used in recent years by various governmental agencies in the United States and abroad with positive results, and emerging literature indicates that nonprofit organizations are having similarly positive results. This article proposes a framework for midwifery organizations to incorporate a racial equity toolkit, starting with explicit intentions of the organization with regard to racial equity in the profession. Indicators of success are elucidated as the next step, followed by the use of a racial equity impact analysis worksheet. This worksheet is applied by teams or committees when considering new policies or initiatives to examine those actions through a racial equity lens. An organizational change team and equity advisory groups are essential in assisting organizational leadership to forecast potential negative and positive impacts. Examples of the components of a midwifery-specific racial equity toolkit are included. © 2016 by the American College of Nurse-Midwives.

  14. Uncertainties: new ways to take them into account TA-6: radiation protection of the public and the environment

    Energy Technology Data Exchange (ETDEWEB)

    Mercat-Rommens, C.; Chojnacki, E. [CEA Cadarache, Institut de Radioprotection et de Surete Nucleaire, 13 - Saint Paul Lez Durance (France); Baudrit, C. [Institut de Recherche en Informatique de Toulouse, 31 - Toulouse (France)

    2006-07-01

    In risk assessment, uncertainty analysis has become an inescapable step for the restitution of results, in terms of scientific rigor as well as of social credibility. However, such an analysis gives rise to numerous difficulties since scientific knowledge in these fields is often limited. Because of knowledge incompleteness and inaccuracy, it is often necessary to resort to a more subjective knowledge, the experts opinion. In this scope, conventional techniques available are not always enough to account for the available knowledge. The example encountered in the case of the so-called 'Nord- Cotentin' study shows some limits of conventional tools. So as to overcome these limits, possibilities of developing tools with a view to better adapting to available knowledge in the fields of radioecology and radioprotection were looked for on the basis of uncertainty theories. This work highlighted the fact that the systematic use of probability distributions to represent environmental knowledge is often subjective and arbitrary and may lead to underrate the risk for the populations. In order to overcome this problem, the possibilities of resorting to various uncertainty theories were studied (probabilities, possibilities, belief functions, p-boxes). This required mathematic developments to propose tools that could be used for the representation and propagation of knowledge available in environmental sciences. With this work, it was possible to promote consistency between the way in which the information is mathematically represented and the information actually available, and to propose substitution methods for probabilities so as to represent and propagate uncertainties. Nevertheless, the work on the theories must be carried on so as to develop the means of an easiest use and the resort to other functionalities such as fuzzy sensitivity analysis, inverse calculations, etc., Furthermore, a significant effort is expected so as to facilitate the use of these tools in

  15. Equity Versus Non-Equity International Strategic Alliances

    DEFF Research Database (Denmark)

    Globerman, Steven; Nielsen, Bo Bernhard

    A substantial literature has evolved focusing on the ownership structure of international strategic alliances (ISAs). Most of the relevant studies are theoretical in nature and concentrate on the conceptual factors that influence the choice between equity and non-equity structures. A smaller number...... of studies provide some empirical evidence on the importance of some of the conceptual factors. The theoretical literature highlights the potential influence of relational capital and transaction costs as determinants of ISA structure; however, there is little empirical evidence on the relative importance...... of these potential determinants. Moreover, there is only limited and indirect evidence bearing upon the impact of host country governance attributes on ISA ownership structure. In this study, we provide statistical evidence on the importance of potential determinants of governance mode choice for a sample of ISAs...

  16. The case of Geely acquiring Volvo Car : A study on low brand equity acquiring high brand equity

    OpenAIRE

    Zheng, Xiaoshu; Shi, Yuan

    2013-01-01

    Much previous research has studied high brand equity acquiring high brand equity or high brand equity acquiring low brand equity. However, very little research has been conducted to understand how that low brand equity acquiring high brand equity changes the low brand equity especially in China. This paper is on the case of Geely Group acquiring Volvo Car which was a typical acquisition of a high brand equity company by a low brand equity company. The aim of the paper is to verify whether thi...

  17. Pay Equity Act (No. 34 of 1987), 29 June 1987.

    Science.gov (United States)

    1987-01-01

    This document contains major provisions of Ontario, Canada's 1987 Pay Equity Act. The Act seeks to redress systemic gender discrimination in compensation for work performed by employees in "female job classes" and applies to all private sector employers in Ontario with 10 or more employees, all public sector employers, and the employees of applicable employers. The Act continues to apply even if an employer subsequently reduces the number of employees below 10. The Act calls for identification of systemic gender discrimination in compensation through comparisons between female job classes and male job classes in terms of compensation and value of work performed, which is a composite of skill, effort, and responsibility normally required. Pay equity is deemed achieved when the job rate for the female job class is at least equal to the rate for a male job class in the same establishment. If there is no male job class to use for comparison, pay equity is achieved when the female job rate is at least equal to the job rate of a male job class in the same establishment that, at the time of comparison, had a higher job rate while performing work of lower value than the female job class. Differences in compensation between a female and a male job class are allowed if they result from a formal seniority system that does not discriminate on basis of gender, a temporary training or development assignment equally available to males and females, a specified merit compensation plan, actions taken as the result of a gender-neutral reevaluation process, or a skills shortage leading to a temporary inflation in compensation. Pay equity will not be achieved by reducing any employee's compensation. The Act establishes a Pay Equity Commission to oversee implementation.

  18. 42 CFR 413.157 - Return on equity capital of proprietary providers.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 2 2010-10-01 2010-10-01 false Return on equity capital of proprietary providers. 413.157 Section 413.157 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH... tangible assets of a facility acquired on or after August 1, 1970, the excess of the price paid for...

  19. Governance of Transnational Global Health Research Consortia and Health Equity.

    Science.gov (United States)

    Pratt, Bridget; Hyder, Adnan A

    2016-10-01

    Global health research partnerships are increasingly taking the form of consortia of institutions from high-income countries and low- and middle-income countries that undertake programs of research. These partnerships differ from collaborations that carry out single projects in the multiplicity of their goals, scope of their activities, and nature of their management. Although such consortia typically aim to reduce health disparities between and within countries, what is required for them to do so has not been clearly defined. This article takes a conceptual approach to explore how the governance of transnational global health research consortia should be structured to advance health equity. To do so, it applies an account called shared health governance to derive procedural and substantive guidance. A checklist based on this guidance is proposed to assist research consortia determine where their governance practices strongly promote equity and where they may fall short.

  20. Corporate Governance and Private Equity

    OpenAIRE

    Pindroch, Michal

    2013-01-01

    The thesis aspires to address two fundamental aims, one of which is to undertake a systematic review of the existing literature and empirical evidence on corporate governance issues relevant for leveraged buyout investing (LBO); while the second aim is to develop, currently missing, evidence regarding the pre- and post- buyout corporate governance, including its role for buyout investing, in the Czech portfolio companies acquired via LBO by private equity firms. The first aim of the thesis is...

  1. Governing health equity in Scandinavian municipalities

    DEFF Research Database (Denmark)

    Scheele, Christian Elling; Little, Ingvild; Diderichsen, Finn

    2017-01-01

    to health equity goals outside of the health sector and inadequate economic prioritization budget curbs implementation. Concerning evidence, there is a lack of epidemiological data, detailed evidence of health equity interventions as well as indicators relevant for monitoring implementation. Concerted......AIMS: Local governments in the Scandinavian countries are increasingly committed to reduce health inequity through 'health equity in all policies' (HEiAP) governance. There exists, however, only very sporadic implementation evidence concerning municipal HEiAP governance, which is the focus...

  2. International Investors, Exchange Rates and Equity Prices

    OpenAIRE

    Baur, Dirk G.; Isaac Miyakawa

    2013-01-01

    The correlation between equity returns and currency returns affects the risk of international equity portfolios. We analyze the equity index and currency returns of 53 countries and find that correlations are mainly positive. Negative correlations are found for currencies which play a special role in the global financial system like the US dollar, the Japanese yen, the British pound, the euro and the Swiss franc. Correlations generally increased in recent years and are often larger in extreme...

  3. Equity Portfolio Management Using Option Price Information

    DEFF Research Database (Denmark)

    Christoffersen, Peter; Pan, Xuhui (Nick)

    We survey the recent academic literature that uses option-implied information to construct equity portfolios. Studies show that equity managers can earn a positive alpha by using information in individual equity options, by using stocks' exposure to information in market index options, and by using...... stocks' exposure to crude oil option information. Option-implied information can also help construct better mean-variance portfolios and better estimates of market beta....

  4. Equity Portfolio Management Using Option Price Information

    DEFF Research Database (Denmark)

    Christoffersen, Peter; Pan, Xuhui (Nick)

    We survey the recent academic literature that uses option-implied information to construct equity portfolios. Studies show that equity managers can earn a positive alpha by using information in individual equity options, by using stocks' exposure to information in market index options, and by using...... stocks' exposure to crude oil option information. Option-implied information can also help construct better mean-variance portfolios and better estimates of market beta....

  5. Attitudes towards and experience of employment equity

    Directory of Open Access Journals (Sweden)

    Rudolf M. Oosthuizen

    2010-03-01

    Full Text Available Orientation: The demography of the South African work force has changed considerably since the implementation of Employment Equity Act 55 of 1998. There is no clarity in the literature on employees’ attitudes towards and experiences of employment equity (EE.Research purpose: The purpose of this research was to contribute to the EE debate by qualitatively identifying and exploring employees’ attitudes towards and experiences of EE in the South African work context.Research design, approach and method: Twenty-one organisations were included in the study and 105 interviews conducted.Main findings: The results indicated that employees at management level perceived government as an EE ‘watchdog’. Furthermore, reverse discrimination and racism were demarcated as the main experience of non-management employees. For previously disadvantaged employees, the main concerns were lack of training and development, whereas for the non-previously disadvantaged the primary concerns were reverse discrimination, racism and victimisation.Pratical/managerial implications: Future research may be that the results can benefit from contrasting, (1 the perspectives of previously disadvantaged management versus previously advantaged management to (2 the perspectives of previously disadvantaged non-management versus previously advantaged non-management. Furthermore, it will be valuable to include other industries in the private and public sector in future samples.Contribution/value-add: The contribution of the research is building and/or supporting the current knowledge base of employees’ attitudes towards and experiences of EE in the South African work context. Proactive measures should be taken to ensure that the majority of previously disadvantaged and the non-previously disadvantaged groups benefit from EE legislation. The introduction of holistic human resource management practices that complement target setting, could overcome the stumbling blocks currently

  6. 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.

  7. Problems of Accounting Supervision in Public Institution and Countermeasures%浅析事业单位会计监督的问题与对策

    Institute of Scientific and Technical Information of China (English)

    熊靖菊

    2013-01-01

    事业单位会计监督是根据国家方针、政策和财政财务制度,对行政事业单位的经济活动和财务收支过程及结果进行的监督。系统、全面的事业单位会计监督,对于控制财务收支活动、正确执行预算、维护财经纪律有着重要意义。但在会计实务中,事业单位会计监督一直不尽如人意。因此,必须通过加强法制建设、健全内部监督机制、加强外部监督力量、提高事业单位会计人员素质和职业道德水平等途径来完善事业单位会计监督。%The public institution accounting supervision is the one that ,according to the national policies and guidelines and financial system ,supervises the economical activities ,the processess of the financial revenues and expenditures and the outcomes.A comprehensive and systematic supervision is of great significance in controlling the financial revenue and ex -penditure activity,financial and economical discipline .However,in practice,the public institution accounting supervision in always dissatisfactory .Therefore,it is necessary to study how to do the supervision .

  8. Some Thoughts on Fixed Assets Accounting of Public Institutions%事业单位固定资产会计核算之我见

    Institute of Scientific and Technical Information of China (English)

    田春玉; 李茂兰; 李国红; 邓春霞

    2009-01-01

    目前,事业单位会计制度中关于固定资产核算的规定尚不够完善,越来越不适应新的形势发展需要,影响了事业单位固定资产的准确核算.为了适应管理体制的改革,文章试从取消"固定基金"科目和"专用基金--修购基金"科目,增设"累计折旧"科目以及计提折旧基金取代修购基金,以完善事业单位固定资产的会计处理等方面时事业单位固定资产处理进行探讨.%Lapses in policies of fixed assets accounting of public institutions have made them irrelevant to the latest devel-opments and the precision of the calculation. To remain relevant to the institutional reform, the article focuses on the topics of out phasing the item of Fixed Fund, Special-Purpose Fund and Maintenance Repair Operation Fund and replacing Mainte-nance Repair Operation Fund with total depreciation fund and accrual of depreciation fund so as to improve fixed assets ac-counting of pubhc institutions.

  9. Accounting and marketing: searching a common denominator

    Directory of Open Access Journals (Sweden)

    David S. Murphy

    2012-06-01

    Full Text Available Accounting and marketing are very different disciplines. The analysis of customer profitability is one concept that can unite accounting and marketing as a common denominator. In this article I search for common ground between accounting and marketing in the analysis of customer profitability to determine if a common denominator really exists between the two. This analysis focuses on accounting profitability, customer lifetime value, and customer equity. The article ends with a summary of what accountants can do to move the analysis of customer value forward, as an analytical tool, within companies.

  10. Ubuntu: An African Equity

    Directory of Open Access Journals (Sweden)

    TW Bennett

    2011-07-01

    Full Text Available In the midst of concerns about serious offences committed by young people, the Child Justice Act is the first formal legislative step to introduce restorative justice in South Africa, and promotes reconciliation and problem solving as an approach to the criminal behaviour of youth. This article analyses the new place of restorative justice and ubuntu in the Act through an analysis of the Preamble, Objects and General Principles sections of the Act as well as the chapters on diversion and sentencing. It notes that there is a clear and consistent framework for restorative justice and ubuntu in the Act that accords with the Constitutional Court’s understanding of both concepts. In addition, the article also enquires if the inclusion of these concepts has created a criminal justice system for children that does not hold them properly accountable for their actions. The question as to whether or not the Act has created a "just say sorry" regime is answered in the negative by way of reference to the numerous checks and balances included in the Act by the legislature. In this context it is contended that the inclusion of ubuntu-related ideologies remains relevant to the development of indigenous and locally constructed images of Africanised forms of justice, but that the true test of how it is integrated into the criminal justice system lies in the manner in which criminal justice role-players engage with ubuntu and how its implementation is effected.

  11. Sustaining a Focus on Health Equity at the Centers for Disease Control and Prevention Through Organizational Structures and Functions.

    Science.gov (United States)

    Dean, Hazel D; Roberts, George W; Bouye, Karen E; Green, Yvonne; McDonald, Marian

    2016-01-01

    The public health infrastructure required for achieving health equity is multidimensional and complex. The infrastructure should be responsive to current and emerging priorities and capable of providing the foundation for developing, planning, implementing, and evaluating health initiatives. This article discusses these infrastructure requirements by examining how they are operationalized in the organizational infrastructure for promoting health equity at the Centers for Disease Control and Prevention, utilizing the nation's premier public health agency as a lens. Examples from the history of the Centers for Disease Control and Prevention's work in health equity from its centers, institute, and offices are provided to identify those structures and functions that are critical to achieving health equity. Challenges and facilitators to sustaining a health equity organizational infrastructure, as gleaned from the Centers for Disease Control and Prevention's experience, are noted. Finally, we provide additional considerations for expanding and sustaining a health equity infrastructure, which the authors hope will serve as "food for thought" for practitioners in state, tribal, or local health departments, community-based organizations, or nongovernmental organizations striving to create or maintain an impactful infrastructure to achieve health equity.

  12. Equidad de género en la adherencia al tratamiento de adicciones: Representaciones y prácticas de profesionales y pacientes en un servicio de internación de un hospital público Gender equity within adherence to treatment of addictions: Social representations and practices of professionals and patients in an inpatient service of a public hospital

    Directory of Open Access Journals (Sweden)

    Vanesa Jeifetz

    2010-12-01

    Full Text Available El objetivo central de este proyecto1 es explorar la equidad de género relativa a la adherencia al tratamiento en un servicio de internación de un hospital público, que atiende pacientes adictos/as a las drogas, así como identificar los modos en los cuales las diferencias entre los géneros se transforman en inequidad en salud. El propósito del proyecto es contribuir en el avance de la equidad de género en el tratamiento de las adicciones a las drogas, visibilizando las inequidades que se presenten, asi como las necesidades en la atención y los modos de enfermar de cada género. Del mismo modo, promoviendo la inclusión de la perspectiva de género en las prácticas de los profesionales, en aras de mejorar los modelos de atención. Se trata de una investigación de carácter exploratorio-descriptivo, en la que se utiliza metodología cualitativa para la recolección y el análisis de la información.The central objective of this project is to explore gender equity in adherence to treatment of an inpatient service of a public hospital, which serves patients addicted to drugs and to identify ways in which gender differences are transformed into health inequities. The project aim's is to contribute to gender equity in the treatment of addictions to drugs, make visible inequities that arise, promote the inclusion of gender in the practices of professionals and manifest the needs and modes of each gender in pursuit of improved models of care. It is an exploratory and descriptive research, which used qualitative methodology to collect and analyze information.

  13. Developmental Origins, Epigenetics, and Equity: Moving Upstream.

    Science.gov (United States)

    Wallack, Lawrence; Thornburg, Kent

    2016-05-01

    The Developmental Origins of Health and Disease and the related science of epigenetics redefines the meaning of what constitutes upstream approaches to significant social and public health problems. An increasingly frequent concept being expressed is "When it comes to your health, your zip code may be more important than your genetic code". Epigenetics explains how the environment-our zip code-literally gets under our skin, creates biological changes that increase our vulnerability for disease, and even children's prospects for social success, over their life course and into future generations. This science requires us to rethink where disease comes from and the best way to promote health. It identifies the most fundamental social equity issue in our society: that initial social and biological disadvantage, established even prior to birth, and linked to the social experience of prior generations, is made worse by adverse environments throughout the life course. But at the same time, it provides hope because it tells us that a concerted focus on using public policy to improve our social, physical, and economic environments can ultimately change our biology and the trajectory of health and social success into future generations.

  14. Achieving Sex Equity via Vocational Education.

    Science.gov (United States)

    Goetsch, David L.; Gulledge, Earl N.

    1981-01-01

    Reviews the women's rights movement and discusses the evolution of society's attitudes toward women. Discusses the goals and methods of Okaloosa-Walton Junior College Sex Equity Plan, a vocational education program for achieving sex equity. Highlights five major components: education, student recruitment, self-paced, self-directed instruction, job…

  15. Orwell and the Politics of Equity.

    Science.gov (United States)

    Townsend, Richard G.

    1983-01-01

    Reviews three general themes--each related to contemporary situations affecting educational equity--in the works of George Orwell. These include (1) that it is difficult for the weak to preserve their "inner core"; (2) that revolutions for equality can fail; and (3) that all people, including those who work for educational equity, are…

  16. 7 CFR 930.60 - Equity holders.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Equity holders. 930.60 Section 930.60 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Regulations § 930.60 Equity holders. (a) Inventory reserve ownership. The inventory reserve shall be the...

  17. Locus of Equity and Brand Extension

    NARCIS (Netherlands)

    S.M.J. van Osselaer (Stijn); J.W. Alba (Joseph)

    2003-01-01

    textabstractPrevailing wisdom assumes that brand equity increases when a brand touts its desirable attributes. We report conditions under which the use of attribute information to promote a product can shift the locus of equity from brand to attribute, thereby reducing the attractiveness of extensio

  18. Locus of Equity and Brand Extension

    NARCIS (Netherlands)

    S.M.J. van Osselaer (Stijn); J.W. Alba (Joseph)

    2003-01-01

    textabstractPrevailing wisdom assumes that brand equity increases when a brand touts its desirable attributes. We report conditions under which the use of attribute information to promote a product can shift the locus of equity from brand to attribute, thereby reducing the attractiveness of extensio

  19. Elementary Mathematics Teachers' Knowledge of Equity Pedagogy

    Science.gov (United States)

    Jackson, Christa

    2013-01-01

    Currently, mathematics instruction in U.S. classrooms is far from achieving equity for African American students. This qualitative study reports the results of eight successful elementary mathematics teachers' knowledge of equity pedagogy, specifically their knowledge of culturally relevant pedagogy, cultural competence, and critical…

  20. Elementary Mathematics Teachers' Knowledge of Equity Pedagogy

    Science.gov (United States)

    Jackson, Christa

    2013-01-01

    Currently, mathematics instruction in U.S. classrooms is far from achieving equity for African American students. This qualitative study reports the results of eight successful elementary mathematics teachers' knowledge of equity pedagogy, specifically their knowledge of culturally relevant pedagogy, cultural competence, and critical…

  1. Margin Requirements and Equity Option Returns

    DEFF Research Database (Denmark)

    Hitzemann, Steffen; Hofmann, Michael; Uhrig-Homburg, Marliese

    In equity option markets, traders face margin requirements both for the options themselves and for hedging-related positions in the underlying stock market. We show that these requirements carry a significant margin premium in the cross-section of equity option returns. The sign of the margin pre...

  2. Investigating different factors influencing on brand equity

    Directory of Open Access Journals (Sweden)

    Afsane Zamanimoghadam

    2014-07-01

    Full Text Available The purpose of this paper is to determine and prioritize factors influencing on brand equity in consumer’s point of view for a case study of Samsung appliance consumers in city of Tehran, Iran. The study investigates the effects of four factors in terms of the customer's perspective, price, advertisement, family and brand image, by dimensions of brand equity, perceived quality, brand awareness, brand association, brand loyalty, on brand equity. The research method is based on a descriptive-survey research. The questionnaire includes Samsung consumers in city of Tehran, Iran. To test the hypotheses, SPSS and LISREL software packages are used. For data analysis, descriptive statistics and inferential statistical tests including structural equation modeling and path analysis are used. The results of the survey have indicated that family and brand image influence positively on brand equity but the effects of advertisement and price on brand equity were not confirmed.

  3. An Integrated Framework for Gender Equity in Academic Medicine.

    Science.gov (United States)

    Westring, Alyssa; McDonald, Jennifer M; Carr, Phyllis; Grisso, Jeane Ann

    2016-08-01

    In 2008, the National Institutes of Health funded 14 R01 grants to study causal factors that promote and support women's biomedical careers. The Research Partnership on Women in Biomedical Careers, a multi-institutional collaboration of the investigators, is one product of this initiative.A comprehensive framework is needed to address change at many levels-department, institution, academic community, and beyond-and enable gender equity in the development of successful biomedical careers. The authors suggest four distinct but interrelated aspects of culture conducive to gender equity: equal access to resources and opportunities, minimizing unconscious gender bias, enhancing work-life balance, and leadership engagement. They review the collection of eight articles in this issue, which each address one or more of the four dimensions of culture. The articles suggest that improving mentor-mentee fit, coaching grant reviewers on unconscious bias, and providing equal compensation and adequate resources for career development will contribute positively to gender equity in academic medicine.Academic medicine must adopt an integrated perspective on culture for women and acknowledge the multiple facets essential to gender equity. To effect change, culture must be addressed both within and beyond academic health centers (AHCs). Leaders within AHCs must examine their institutions' processes, resources, and assessment for fairness and transparency; mobilize personnel and financial resources to implement evidence-based initiatives; and assign accountability for providing transparent progress assessments. Beyond AHCs, organizations must examine their operations and implement change to ensure parity of funding, research, and leadership opportunities as well as transparency of assessment and accreditation.

  4. Research on the Historical Evolution and Development Trends of Public Hospitals'Cost Accounting in China%我国公立医院成本核算的历史演进与发展趋势研究

    Institute of Scientific and Technical Information of China (English)

    郑大喜

    2011-01-01

    介绍科室成本核算、项目成本核算、病种成本核算等方法,指出其适应范围和存在的问题,提出公立医院成本核算的发展趋势是与政府财政补偿、医疗服务支付制度改革、绩效评价体系相结合,以便体现公益性质.%The article introduces several cost accounting methods of public hospitals, such as department cost accounting, item cost accounting and disease cost accounting, and discusses the application and issues of all the methods.The trends of cost accounting are the integration between govemment finance compensation, medical service payment system reform and payment system based on public welfare.

  5. Efficiency, new equity capital enable systems to compete.

    Science.gov (United States)

    Brown, M; McCool, B P

    1985-01-01

    Because of limited cash, sponsors of some community and religious hospitals have sought to sell or lease their institutions to a not-for-profit (NFP) system or to a for-profit system. A number of national alliances address the capital formation problem of NFP institutions. Until now they have been almost exclusively concerned with acquiring less costly debt. Without new equity capital, market influence is difficult to obtain. Even well-managed voluntary systems face a serious threat from well-capitalized investor-owned systems. Increased competition among hospitals and physicians will force future advantages to those who have capital. It will also restrict funding of certain programs and services by voluntary enterprises. In anticipation of this, various forms of partnerships have developed with investor-owned systems. To regain the initiative as the premier sponsors of health care, religious and other voluntary systems must go beyond merely competing in their markets to acquiring weaker institutions. They also must revitalize private giving and excel in efficiency to offset threats from ambulatory, day-care operations and from high-technology hospitals. Structural changes in the industry can be predicted, including the following: The trend toward integration for production, financing, and marketing will continue. Public market equity capital will be increasingly used to finance medical practice. Hospitals that sell their equity values will establish service foundations. National alliances will continue, but strictly local systems will maintain operation. Investor-owned systems will move increasingly into high-technology tertiary care.

  6. Empirical Studies on Financial Markets: Private Equity, Corporate Bonds and Emerging Markets

    NARCIS (Netherlands)

    G.J. de Zwart (Gerben)

    2008-01-01

    textabstractThis dissertation consists of five empirical studies on financial markets. Each study can be read independently and covers a specific market, either private equity, corporate bonds or emerging markets. The first study documents that risk factors cannot account for the significant excess

  7. Empirical Studies on Financial Markets: Private Equity, Corporate Bonds and Emerging Markets

    NARCIS (Netherlands)

    G.J. de Zwart (Gerben)

    2008-01-01

    textabstractThis dissertation consists of five empirical studies on financial markets. Each study can be read independently and covers a specific market, either private equity, corporate bonds or emerging markets. The first study documents that risk factors cannot account for the significant excess

  8. Transfer Equity for "Minoritized" Students: A Critical Policy Analysis of Seven States

    Science.gov (United States)

    Chase, Megan M.; Dowd, Alicia C.; Pazich, Loni Bordoloi; Bensimon, Estela Mara

    2014-01-01

    Using critical policy analysis focused on racial-ethnic equity, this study analyses state policy documents and accountability instruments governing transfer from 2-year colleges to 4-year institutions in the following states: California, Florida, Texas, Michigan, Minnesota, Washington, and Wisconsin. Based on data collected in 2009, the findings…

  9. Using Collaborative Inquiry to Foster Equity within School Systems: Opportunities and Barriers

    Science.gov (United States)

    Ainscow, Mel; Dyson, Alan; Goldrick, Sue; West, Mel

    2016-01-01

    Drawing on experiences in England over many years, this paper explores the authors' efforts to use collaborative inquiry in order to foster greater equity within schools. All of this is set within national policy contexts that emphasise increased school autonomy, competition, and accountability as central improvement strategies. It is argued that…

  10. New private equity models : How should the interests of investors and managers be aligned?

    NARCIS (Netherlands)

    Mc Cahery, J.A.; Vermeulen, E.P.M.

    2015-01-01

    The recent global turbulence in the credit markets had a severe impact on all aspects of the private equity industry. In response, lawmakers introduced legislation that subjects fund managers to a registration requirement and provisions targeted at improving fund monitoring and accountability. Yet,

  11. Accountability in Health Care

    DEFF Research Database (Denmark)

    Vrangbæk, Karsten; Byrkjeflot, Haldor

    2016-01-01

    The debate on accountability within the public sector has been lively in the past decade. Significant progress has been made in developing conceptual frameworks and typologies for characterizing different features and functions of accountability. However, there is a lack of sector specific...... adjustment of such frameworks. In this article we present a framework for analyzing accountability within health care. The paper makes use of the concept of "accountability regime" to signify the combination of different accountability forms, directions and functions at any given point in time. We show...... that reforms can introduce new forms of accountability, change existing accountability relations or change the relative importance of different accountability forms. They may also change the dominant direction and shift the balance between different functions of accountability. We further suggest...

  12. From plans to actions in patient and public involvement: qualitative study of documented plans and the accounts of researchers and patients sampled from a cohort of clinical trials.

    Science.gov (United States)

    Buck, Deborah; Gamble, Carrol; Dudley, Louise; Preston, Jennifer; Hanley, Bec; Williamson, Paula R; Young, Bridget

    2014-12-04

    : Patient and public involvement (PPI) in research is increasingly required, although evidence to inform its implementation is limited. Inform the evidence base by describing how plans for PPI were implemented within clinical trials and identifying the challenges and lessons learnt by research teams. We compared PPI plans extracted from clinical trial grant applications (funded by the National Institute for Health Research Health Technology Assessment Programme between 2006 and 2010) with researchers' and PPI contributors' interview accounts of PPI implementation. Analysis of PPI plans and transcribed qualitative interviews drew on the Framework technique. Of 28 trials, 25 documented plans for PPI in funding applications and half described implementing PPI before applying for funding. Plans varied from minimal to extensive, although almost all anticipated multiple modes of PPI. Interview accounts indicated that PPI plans had been fully implemented in 20/25 trials and even expanded in some. Nevertheless, some researchers described PPI within their trials as tokenistic. Researchers and contributors noted that late or minimal PPI engagement diminished its value. Both groups perceived uncertainty about roles in relation to PPI, and noted contributors' lack of confidence and difficulties attending meetings. PPI contributors experienced problems in interacting with researchers and understanding technical language. Researchers reported difficulties finding 'the right' PPI contributors, and advised caution when involving investigators' current patients. Engaging PPI contributors early and ensuring ongoing clarity about their activities, roles and goals, is crucial to PPI's success. Funders, reviewers and regulators should recognise the value of preapplication PPI and allocate further resources to it. They should also consider whether PPI plans in grant applications match a trial's distinct needs. Monitoring and reporting PPI before, during and after trials will help the

  13. Evaluating the Impacts of Bus Fare on Social Equity Based on IC Card Data in China

    Directory of Open Access Journals (Sweden)

    Shaowu Cheng

    2016-10-01

    Full Text Available Bus fare equity has attracted significant attention in China in the past few years. Compared with developed countries, China’s intelligent transportation systems are in their infancy, with immature bus fare policies being used in many public transit systems. The methods used for evaluating public transit fare equity in developed countries compare different fare policies based on rich data and cannot be directly applied in developing countries like China. In this paper, we present a method that uses IC card data, bus-mounted GPS data, and relevant statistical yearbook data to evaluate the equity of flat bus fare. The method ranks the factors that influence the impacts of bus fare on social equity for different passenger groups and indicates that trip distance and passenger boarding time are the two primary factors for bus fare equity from a resource allocation perspective. Finally, we present a case study that evaluates the flat fare policy for route 204 in Suzhou using the proposed method. The results show that the proposed method is feasible.

  14. Analysis of the private equity performance in Brazil

    OpenAIRE

    Soares, Ricardo Jorge Vitorino

    2011-01-01

    Mestrado em Finanças The goal of this paper is to evaluate the performance of private equity activity in Brazil, taking into account the difficult times that the worldwide activity is being through. Considering that Brazil is currently one of the major emerging economies in the world (Enert&Young, 2011) and the fact of private equity‘s activity in this country registered a positive evolution, this study allowed to evaluate not only the evolution of the funds that are implemented in the ...

  15. The equity premium puzzle and emotional asset pricing

    OpenAIRE

    Gürtler, Marc; Hartmann, Nora

    2004-01-01

    "Since the equity premium as well as the risk-free rate puzzle question the concepts central to financial and economic modeling, we apply behavioral decision theory to asset pricing in view of solving these puzzles. U.S. stock market data for the period 1960-2003 and German stock market data for the period 1977-2003 show that emotional investors who act in accordance to Bell's (1985) disappointment theory -a special case of prospect theory- and additionally administer mental accounts demand a...

  16. Toward Social Accountability of Medical Education in Iran

    Directory of Open Access Journals (Sweden)

    A Entezari

    2009-03-01

    Full Text Available "nFour values of social accountability are, relevance, quality, cost effectiveness and equity, as they pertain to the activities of medi­cal schools, namely education, research and service. Integration of medical education into health service provision is the best strategy for health system responsiveness and social accountability of medical education.

  17. Public health costs accounting of inorganic PM2.5 pollution in metropolitan areas of the United States using a risk-based source-receptor model.

    Science.gov (United States)

    Heo, Jinhyok; Adams, Peter J; Gao, H Oliver

    2017-09-01

    In order to design effective strategies to reduce the public health burden of ambient fine particulate matter (PM2.5) imposed in an area, it is necessary to identify the emissions sources affecting that location and quantify their contributions. However, it is challenging because PM2.5 travels long distances and most constituents are the result of complex chemical processes. We developed a reduced-form source-receptor model for estimating locations and magnitudes of downwind health costs from a source or, conversely, the upwind sources that contribute to health costs at a receptor location. Built upon outputs from a state-of-the-art air quality model, our model produces comprehensive risk-based source apportionment results with trivial computational costs. Using the model, we analyzed all the sources contributing to the inorganic PM2.5 health burden in 14 metropolitan statistical areas (MSAs) in the United States. Our analysis for 12 source categories shows that 80-90% of the burden borne by these areas originates from emissions sources outside of the area and that emissions sources up to 800 km away need to be included to account for 80% of the burden. Conversely, 60-80% of the impacts of an MSA's emissions occurs outside of that MSA. The results demonstrate the importance of regionally coordinated measures to improve air quality in metropolitan areas. Copyright © 2017. Published by Elsevier Ltd.

  18. Internet Accounting

    NARCIS (Netherlands)

    Pras, Aiko; Beijnum, van Bert-Jan; Sprenkels, Ron; Párhonyi, Robert

    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

  19. Accounting Automation

    OpenAIRE

    Laynebaril1

    2017-01-01

    Accounting Automation   Click Link Below To Buy:   http://hwcampus.com/shop/accounting-automation/  Or Visit www.hwcampus.com Accounting Automation” Please respond to the following: Imagine you are a consultant hired to convert a manual accounting system to an automated system. Suggest the key advantages and disadvantages of automating a manual accounting system. Identify the most important step in the conversion process. Provide a rationale for your response. ...

  20. Equity Audits: A Practical Leadership Tool for Developing Equitable and Excellent Schools

    Science.gov (United States)

    Skrla, Linda; Scheurich, James Joseph; Garcia, Juanita; Nolly, Glenn

    2004-01-01

    Persistent achievement gaps by race and class in U.S. public schools are educationally and ethically deplorable and, thus, need to be eliminated. Based on their research on schools and districts that haven arrowed these gaps, the authors have developed a simplified reconceptualization of equity auditing, a concept with a respected history in civil…

  1. Funding Universities for Efficiency and Equity: Research Findings versus Petty Politics

    Science.gov (United States)

    Psacharopoulos, George

    2008-01-01

    The present paper starts by discussing the principles of public funding of universities. The size of the social returns to investment in education gives an indication regarding the most efficient use of resources, while the difference between the private and the social rates relates to issues of equity. The available evidence is contrasted to…

  2. Open Access Enabling Courses: Risking Academic Standards or Meeting Equity Aspirations

    Science.gov (United States)

    Shah, Mahsood; Whannell, Robert

    2017-01-01

    Open access enabling courses have experienced growth in Australia. The growth is evidenced in student enrolments and the number of public and private institutions offering such courses. Traditionally these courses have provided a second chance to many students from various equity groups who have been unable to access tertiary education due to poor…

  3. The Effects of the Specialization of Private Equity Firms on their Exit Strategy

    DEFF Research Database (Denmark)

    Rigamonti, Damiana; Cefis, Elena; Meoli, Michele

    2016-01-01

    We investigate how industry and stage specialization of Private Equity (PE) firms affect the likelihood to exit investments by means of trade sales, Initial Public Offerings (IPOs), or Secondary Buyouts (SBOs). Our empirical analysis relies on competing risks models. Using a sample of 818 Leverag...

  4. Excellence and Equity for Language Minority Students: Critical Issues and Promising Practices.

    Science.gov (United States)

    Basterra, Maria del Rosario, Ed.

    The chapters in this collection provide the reader with a unified and systemic framework in which issues of excellence and equity are presented and discussed. The publication is structured to address critical issues and promising practices for linguistically and culturally diverse students in the areas of instruction, assessment, and parent…

  5. How equity is addressed in clinical practice guidelines: a content analysis.

    Science.gov (United States)

    Shi, Chunhu; Tian, Jinhui; Wang, Quan; Petkovic, Jennifer; Ren, Dan; Yang, Kehu; Yang, Yang

    2014-12-05

    Considering equity into guidelines presents methodological challenges. This study aims to qualitatively synthesise the methods for incorporating equity in clinical practice guidelines (CPGs). Content analysis of methodological publications. Methodological publications were included if they provided checklists/frameworks on when, how and to what extent equity should be incorporated in CPGs. We electronically searched MEDLINE, retrieved references, and browsed guideline development organisation websites from inception to January 2013. After study selection by two authors, general characteristics and checklists items/framework components from included studies were extracted. Based on the questions or items from checklists/frameworks (unit of analysis), content analysis was conducted to identify themes and questions/items were grouped into these themes. The primary outcomes were methodological themes and processes on how to address equity issues in guideline development. 8 studies with 10 publications were included from 3405 citations. In total, a list of 87 questions/items was generated from 17 checklists/frameworks. After content analysis, questions were grouped into eight themes ('scoping questions', 'searching relevant evidence', 'appraising evidence and recommendations', 'formulating recommendations', 'monitoring implementation', 'providing a flow chart to include equity in CPGs', and 'others: reporting of guidelines and comments from stakeholders' for CPG developers and 'assessing the quality of CPGs' for CPG users). Four included studies covered more than five of these themes. We also summarised the process of guideline development based on the themes mentioned above. For disadvantaged population-specific CPGs, eight important methodological issues identified in this review should be considered when including equity in CPGs under the guidance of a scientific guideline development manual. Published by the BMJ Publishing Group Limited. For permission to use (where

  6. A literary analysis of global female identity, health, and equity.

    Science.gov (United States)

    Hagan, Teresa L; Cohen, Susan M

    2014-01-01

    Females' experiences of identity, health, and equity share similar features around the world. This literary analysis describes the narratives of 4 female protagonists from popular fiction novels to identify similarities between their personal and contextualized experiences. The impact these private realities and public structures have on female health will be used to demonstrate the universal ecological threats to women's health. In conclusion, we offer suggestions on how to incorporate the shared female movement from domination and separation toward liberation and connection into modern health care practices that emphasize shared decision making, open communication, and social activism.

  7. Banking Firm, Equity and Value at Risk

    Directory of Open Access Journals (Sweden)

    Udo Broll

    2012-12-01

    Full Text Available The paper focuses on the interaction between the solvency probability of a banking firm and the diversification potential of its asset portfolio when determining optimal equity capital. The purpose of this paper is to incorporate value at risk (VaR into the firm-theoretical model of a banking firm facing the risk of asset return. Given the necessity to achieve a confidence level for solvency, we demonstrate that diversification reduces the amount of equity. Notably, the VaR concept excludes a separation of equity policy and asset-liability management.

  8. Advancing Efforts to Achieve Health Equity: Equity Metrics for Health Impact Assessment Practice

    Directory of Open Access Journals (Sweden)

    Jonathan Heller

    2014-10-01

    Full Text Available Equity is a core value of Health Impact Assessment (HIA. Many compelling moral, economic, and health arguments exist for prioritizing and incorporating equity considerations in HIA practice. Decision-makers, stakeholders, and HIA practitioners see the value of HIAs in uncovering the impacts of policy and planning decisions on various population subgroups, developing and prioritizing specific actions that promote or protect health equity, and using the process to empower marginalized communities. There have been several HIA frameworks developed to guide the inclusion of equity considerations. However, the field lacks clear indicators for measuring whether an HIA advanced equity. This article describes the development of a set of equity metrics that aim to guide and evaluate progress toward equity in HIA practice. These metrics also intend to further push the field to deepen its practice and commitment to equity in each phase of an HIA. Over the course of a year, the Society of Practitioners of Health Impact Assessment (SOPHIA Equity Working Group took part in a consensus process to develop these process and outcome metrics. The metrics were piloted, reviewed, and refined based on feedback from reviewers. The Equity Metrics are comprised of 23 measures of equity organized into four outcomes: (1 the HIA process and products focused on equity; (2 the HIA process built the capacity and ability of communities facing health inequities to engage in future HIAs and in decision-making more generally; (3 the HIA resulted in a shift in power benefiting communities facing inequities; and (4 the HIA contributed to changes that reduced health inequities and inequities in the social and environmental determinants of health. The metrics are comprised of a measurement scale, examples of high scoring activities, potential data sources, and example interview questions to gather data and guide evaluators on scoring each metric.

  9. Qualitative research to identify racialist discourse: towards equity in nursing curricula.

    Science.gov (United States)

    Hagey, R; MacKay, R W

    2000-02-01

    Professional curriculum planning is beginning to address issues of equity. The authors report on findings from a research initiative to begin to integrate antiracism into an undergraduate curriculum. Theory and methods of Essed, Fanon, Frankenberg, Hall, van Dijk and Woodward are synthesized for interpreting racialist discourse. The findings support the principle of normalizing accountability for discourse practices which construct whiteness and otherness in their representations. Essentialist discourse practices are implicated in the perpetuation of racism, ableism, heterosexism, ageism, etc. Hence, the ideal of equity is expanded to include the enactment of non-essentialist discourse. The logic is revealed as either/or; either equity or dominance through normalized perpetuation of essential categories assigning negative value to others constructing difference, marginalization, problematization, exclusion and containment. The confused, middle or neutral position is one of condoning racism and other forms of dominance.

  10. Equity, Economic Growth and Lifestyle

    DEFF Research Database (Denmark)

    Meyer, Niels I; Nørgaard, Jørgen; Hvelplund, Frede

    2011-01-01

    Consequences of global warming are appearing much faster than assumed just a few years ago and irreversible ”tipping points” are few years ahead [IPCC, James Hansen]. So far, strategies for mitigation of global warming have mostly been focusing on technological solutions e.g. renewable energy...... sources (RES) in the supply sector and energy efficiency in the demand sector. Much less attention has been given to potential changes in life style and to alternative economic and social systems. This chapter will focus on non-technological strategies for mitigation of global warming including...... such questions as national and international equity, “limits to growth”, alternative employment policies, military and security policy and alternatives to traditional GDP as the dominant indicator of welfare and of sound development....

  11. The Equity-Equality Conflict

    DEFF Research Database (Denmark)

    Scheuer, Steen

    2013-01-01

    This article investigatesthe factors that determine workplace actors’ appeal to social norms of fairness in some situations and what ‘fairness’ is perceived as consisting of. When is a pay level considered as relativity fair, and when is it not? When are contingent pay systems (i.e. pay-for-perfo......This article investigatesthe factors that determine workplace actors’ appeal to social norms of fairness in some situations and what ‘fairness’ is perceived as consisting of. When is a pay level considered as relativity fair, and when is it not? When are contingent pay systems (i.e. pay......-for-performance systems) perceived as fair and when are they not? When can differences in contribution (equity) overrule the social norm of equality? Which contingent reward structure should be applied for teamwork members, if any? Which structure to motivate employees to a continuous search for smarter working...

  12. Financial Reporting Gaps and Value Relevance: Chinese Accounting Standards and International Accounting Standards Post-2001

    OpenAIRE

    Dani Foo; Bin Liu; Howard Davey

    2009-01-01

    To gauge the effect of the 2001 official "harmonisation" of the Chinese Accounting Standards (CAS) and International Accounting Standards (IAS) regimes, we examine all companies that simultaneously issued both A and B shares in both the SHSE and SZSE using the Weetman, Jones and Gray (1998) Index of Comparability, testing for differences between companies’ reported earnings and equities. Ohlson’s Value Relevance Model (Ohlson, 1995) is also used, associating stock prices with both earning...

  13. New Frontiers: Training Forensic Accountants within the Accounting Program

    Science.gov (United States)

    Ramaswamy, Vinita

    2007-01-01

    Accountants have recently been subject to very unpleasant publicity following the collapse of Enron and other major companies. There has been a plethora of accounting failures and accounting restatements of falsified earnings, with litigations and prosecutions taking place every day. As the FASB struggles to tighten the loopholes in accounting,…

  14. Equity Theory Ratios as Causal Schemas

    Directory of Open Access Journals (Sweden)

    Alexios Arvanitis

    2016-08-01

    Full Text Available Equity theory approaches justice evaluations based on ratios of exchange inputs to exchange outcomes. Situations are evaluated as just if ratios are equal and unjust if unequal. We suggest that equity ratios serve a more fundamental cognitive function than the evaluation of justice. More particularly, we propose that they serve as causal schemas for exchange outcomes, that is, they assist in determining whether certain outcomes are caused by inputs of other people in the context of an exchange process. Equality or inequality of ratios in this sense points to an exchange process. Indeed, Study 1 shows that different exchange situations, such as disproportional or balanced proportional situations, create perceptions of give-and-take on the basis of equity ratios. Study 2 shows that perceptions of justice are based more on communicatively accepted rules of interaction than equity-based evaluations, thereby offering a distinction between an attribution and an evaluation cognitive process for exchange outcomes.

  15. Paving the Way For Private Equity

    Institute of Scientific and Technical Information of China (English)

    2007-01-01

    Since China fully opened its financial market on December 11 last year, a variety of foreign financial institutions have come to share in the blossoming Chinese market. Global private equity firms have also attached keen interest to this emerging market.

  16. Equity versus Warm Glow in Intergenerational Giving

    NARCIS (Netherlands)

    Sadrieh, A.

    2003-01-01

    In different treatments of an intergenerational common resource experiment, monetary payoff maximization by each generation causes either negative or positive externalities for future generations.Two behavioral types have been observed previously in single generation games: equity motivated

  17. Towards a Critical Health Equity Research Stance: Why Epistemology and Methodology Matter More Than Qualitative Methods.

    Science.gov (United States)

    Bowleg, Lisa

    2017-10-01

    Qualitative methods are not intrinsically progressive. Methods are simply tools to conduct research. Epistemology, the justification of knowledge, shapes methodology and methods, and thus is a vital starting point for a critical health equity research stance, regardless of whether the methods are qualitative, quantitative, or mixed. In line with this premise, I address four themes in this commentary. First, I criticize the ubiquitous and uncritical use of the term health disparities in U.S. public health. Next, I advocate for the increased use of qualitative methodologies-namely, photovoice and critical ethnography-that, pursuant to critical approaches, prioritize dismantling social-structural inequities as a prerequisite to health equity. Thereafter, I discuss epistemological stance and its influence on all aspects of the research process. Finally, I highlight my critical discourse analysis HIV prevention research based on individual interviews and focus groups with Black men, as an example of a critical health equity research approach.

  18. Educational Accountability

    Science.gov (United States)

    Pincoffs, Edmund L.

    1973-01-01

    Discusses educational accountability as the paradigm of performance contracting, presents some arguments for and against accountability, and discusses the goals of education and the responsibility of the teacher. (Author/PG)

  19. Accounting outsourcing

    OpenAIRE

    Richtáriková, Paulína

    2012-01-01

    The thesis deals with accounting outsourcing and provides a comprehensive explanation of the topic. At first the thesis defines basic concepts (outsourcing, insourcing, offshoring and outplacement) and describes differences between the accounting outsourcing and outsourcing of other business activities. The emphasis is put on a decision whether or not to implement the accounting outsourcing. Thus the thesis describes main reasons why to implement the accounting outsourcing and risks that are ...

  20. Accounting outsourcing

    OpenAIRE

    Klečacká, Tereza

    2009-01-01

    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.