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.
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
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…
Gannon-Slater, Nora; La Londe, Priya G.; Crenshaw, Hope L.; Evans, Margaret E.; Greene, Jennifer C.; Schwandt, Thomas A.
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…
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...
Ashwin ARAVINDAKSHAN; Roland T. RUST; Katherine N. LEMON; Valerie A. ZEITHAML
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.
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.
Carneiro Junior, Nivaldo; Elias, Paulo Eduardo
To analyze social health organizations in the light of public control and the guarantee of equity of access to health services. 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. 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. Equity of access and public control are not taken into consideration in the administration of these organizations. The central question lies in the capacity of the public authorities to have a presence in implementing this model at the local level, thereby ensuring equity of access and taking public control into consideration.
Sørensen, Morten; Jagannathan, Ravi
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...... 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....
Slade, Catherine P.
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…
Full Text Available Our research is topical in the context in which accounting takes an increasingly important role in the social life of each individual and implicitly of the society it belongs to and aims to present the alternative accounting concepts and practices of creative accounting on equity and liabilities to tourism entities. In determining the arguments to justify the real need for knowledge in this area we must delineate the research field Creative Accounting. In this sense, the research envisaged a systematization and reconsideration as well a synthesis and antithesis of the concepts presented on this topic in the specialized literature, in the regulations of various professional bodies and authorities. The knowledge of the patrimonial system, of its capacity to generate profits at a time is insured with both accounting and an accurate and effective control.
Reinstein, A; Bayou, M E
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.
international standards. To display the results of the differentiation procedures and methodical support of transactions with equity in enterprises with foreign investment is made a comparative analysis of accounts and reporting on these operations. Practical implications. The Search of more effective methods and the order of formation of own capital and its registration with the position of its normative regulation are perspective issue, during the reformation and standardization of all spheres of public life in Ukraine. In terms of legislative changes, the important is the realization of priority tasks and describe the scientific basis of the rules of accounting methodology equity, as well as its formation. Using a systematic approach, while displaying the accounts of transactions with their own capital and their accounts promotes their detailed characterization in the context of changes in the structural components of the equity for enterprises with foreign investments. Therefore, the use in practice formed proposals for enterprises with foreign investments contribute to the improvement of the accounting for transactions with equity in the context of methodological for their support, and also, can be used as based scientific materials on foreign investment enterprises, because these subject is the main identifiers promises more effective economy, in general, and resultation of each subject, separately. Value/originality. These results confirm the need for a gradual transition to European standards of accounting operations with its own capital and can be used as a theoretical basis for the unification and harmonization of the main provisions of international requirements in the future. To do this, you need their promises more effective methodological support, which should be studied in the framework of this scientific article, particularly suggested: - improve the procedure for accounting of transactions with equity in enterprises with foreign investment through studies, from
Jamison, Andrew; Møhl, Terkel
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?...
P.G.J. Roosenboom (Peter)
textabstractWhat considerations lie behind the decision to mount a management buy-out of a publicly listed firm, and should third party investors be involved? Indeed, does the involvement of private equity investors actually aid company performance after a deal is done?
Adriana da Costa Ricardo Schier
Full Text Available The present article aims to analyze the main fundamentals and the positioning of the courts about the responsibility of the public official who acts as referee in public procurements. In other words, the aim is an analysis of current decisions of the Court of Auditors of the Union and of the Supreme Court regarding the accountability of public advocate when issuing legal opinion concerning any hiring process in the public sector. In this way, will address some constitutional aspects that give the competence of members to this exercise carefully the general norms of law and the Attorney General's Office. This analysis will be examinated using as a basis the 1988 Federal Constitution, decisions of the Court of Auditors of the Union Decisions by the Supreme Court and doctrine.
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Instructions for balance sheet accounts-liabilities and stockholders' equity. 32.3999 Section 32.3999 Telecommunication FEDERAL COMMUNICATIONS... Instructions for Balance Sheet Accounts § 32.3999 Instructions for balance sheet accounts—liabilities and...
Full Text Available Strategic decision-making theories suggest that organizations that combine rational and incremental strategy implementation styles are likely to perform better than those that emphasize a single style. To assess whether these arguments apply to the public sector; we explore the strategy implementation style and perceived service effectiveness, efficiency and equity of Turkish municipal government departments. Using fuzzy cluster analysis, we identify four distinctive though inter-related styles of strategy implementation in our sample organizations: logical-incremental; mostly rational; mostly incremental; and no clear approach. A logical-incremental and mostly rational style of implementation are associated with better effectiveness, efficiency and equity; with the absence of an implementation style associated with worse performance. Theoretical and practical implications are discussed.
Guarino, Cassandra M.; Tanner, Jeffery C.
This study examines Qatar's recent and ambitious school reform in the early stages of its implementation against a set of four criteria for successful education systems drawn from guidelines developed by the international community: adequacy, accountability, autonomy and gender equity. We investigate both the initial structure of the reform and…
Hahn, Robert A; Truman, Benedict I
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. © The Author(s) 2015.
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.
Mobile Nav Footer Links ... It is expected that the research will provide insight into the relationship between public accountability, macroeconomic ... Date de début ... Public accountability institutions of Pakistan & their macro economic impacts.
Fátima de Souza Freire
Full Text Available With a view to standardizing the contents offered to future Accounting professionals, the Federal Accounting Council (CFC elaborated the National Proposal for Undergraduate Accountancy Program Contents. Thus, the curriculum that Higher Education Institutions (HEI adopt serves as an ally for students’ professional conquests. Stability and favorable job conditions attract many people to the dispute for a public function, with a growing Braz ilian public competitive examination market. According to the National Association for Protection and Support to Public Competitive Examinations (Anpac, between 2003 and 2009, the number of public servants in the executive power with a higher education degree in Brazil increased by 26%. The aim of this study was to confront the CFC’s suggested knowledge with the contents required during tests applied in public competitive examinations for Accountancy professionals. The intent is to identify what Public Accounting knowledge is demanded from candidates for the public career. Through a documentary research, 561 calls from public competitive examinations exclusively for Accountancy professionals were selected for the study sample. They were classified according to the proposed program contents, the test questions by the Center for Selection and Event Promotion (Cespe, between 2000 and 2009. In conclusion, the most frequent required Public Accounting areas are contents related to Public Equity and Budget. The results demonstrate that the CFC’s suggested content is in line with the knowledge required from candidates for public functions.
Povlsen, Lene; Eklund Karlsson, Leena; Regber, Susann
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...
Christensen, Peter Ove
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...... and earnings. The former is due to improved consumption smoothing through more informed production choices, while the latter is due to the impact on the relative information content of current cash flows versus earnings about future cash flows....
Damgaard, Bodil; Lewis, Jenny
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)....
Luyten, Jeroen; Dorgali, Veronica; Hens, Niel; Beutels, Philippe
Vaccination programs increasingly have to comply with standards of evidence-based decision making. However, such a framework tends to ignore social and ethical sensitivities, risking policy choices that lack crucial public support. Research is needed under which circumstances and to which extent equity and autonomy should prevail over effectiveness and cost-effectiveness in matters of infectious disease prevention. We report on a study investigating public preferences over various vaccination policy options, based on a population survey held in Flanders, Belgium (N = 1049) between March and July 2011. We found (1) that public support varied considerably between policies that were equally efficient in preventing disease but differed according to target group or incentives to improve uptake and (2) that preferences over the use of legal compulsion, financial accountability or the offering of rewards appear to be driven by individuals' social orientation. Copyright © 2012 Elsevier Ltd. All rights reserved.
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.
Panayiotis Curtis; Jonh Thalassinos
Management sometimes exploits the quest of shareholders for higher return on equity capital, by taking advantage of accounting rules gaps or violating them. The Beneish earnings detection manipulation model, is an attempt to reveal such illegal or at least unethical practices. Evidence regarding the use of “creative” accounting practices, based on that model, during the massive equity fund raising in Athens Stock Exchange for the period 1999-2000, are examined. The results of Beneish model ar...
Anderson, Denise M.; Shinew, Kimberly J.
Explored men's and women's perceptions of workplace equity in public parks and recreation. Surveys of American Parks and Recreation Society members highlighted significant differences between men and women in their perceptions of equity and in levels of organizational citizenship. Perceptions of inequity appeared to be precursors to lower levels…
Ham, Sandra; Walker, Erica
This paper describes the Milwaukee Public Schools' involvement in Equity 2000, a standards-based reform initiative to enhance mathematics education and achievement among students of color, thereby increasing their likelihood of college enrollment and completion. The study highlights efforts to support and sustain a key component of Equity 2000:…
Equity is an essential health promotion concept and must be included at the heart of public health policy making. However, equity, which can also be referred to as social justice, is a polysemic and contextual term which definition must stem from the discourse and values of the society where the policies are implemented. Using a case study from Burkina Faso, we try to show that the non-acknowledgement of the local concept of social justice in the policy making process partly explains the resulting policies' relative failure to achieve social justice. Data collection methods vary (individual and group interviews, concept mapping, participant observation, document analyses) and there are qualitative and quantitative analyses. The four groups of actors who generally participate in the policy making process participated in the data collection. With no intention to generalise the results to the entire country, the results show that mass social mobilisation for justice is egalitarian in type. Health or social inequalities are understood by individuals as facts which we cannot act upon, while the inequalities to access care are qualified as unjust, and it is possible to intervene to reduce them if incentive measures to this effect are taken. We also observed a certain social difficulty to conceive sub-groups of population and fierce will to not destabilise social peace, which can be provoked when looking for justice for the impoverished sectors of the population. This research allows better understanding about the emic aspect of equity and seems to confirm the importance of taking into account local values, especially social justice, when determining public policy.
The EPA is providing notice of an Administrative Penalty Assessment in the form of an Expedited Storm Water Settlement Agreement against Rock Equity Holdings, LLC, for alleged violations at The Cove at Kettlestone/98th Street Reconstruction located at 3015
Eklund Karlsson, Leena; Saleh, Faten; Azam, Shadi
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......Background: Inequities in health exist all over the world showing systematic differences in health between different socioeconomic groups. Healthy public policies (i.e. integrating health perspectives in all sector policies) address inequities in health and are means by which governments show...... their will to promote equity. Saudi Arabia (KSA) is one of the Arab countries that report health equity as part of its mission statement. However, analyses of the equity aspects of public health and social policies are lacking from KSA. The aims of the study were to identify policy documents in KSA relevant to public...
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.
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…
Guarino, Cassandra M.; Tanner, Jeffery C.
This study examines Qatar's recent and ambitious school reform in the early stages of its implementation against a set of four criteria for successful education systems drawn from guidelines developed by the international community: adequacy, accountability, autonomy and gender equity. We investigate both the initial structure of the reform and its sustainability in light of concerns that movements in these directions might be politically unfeasible. To some degree, these concerns are substantiated by the developments we trace. However, it is important to note that the reform has changed the landscape of primary and secondary education in Qatar and that many reform principles, though diluted, have been retained. This paper highlights lessons learned - both hopeful and cautionary - in the first few years of reform and presents a methodology for evaluating progress along key dimensions that can be applied to school systems in many nations.
José G. Vargas-Hernández
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.
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. © The Author (2013). Published by Oxford University Press. All rights reserved. For Permissions, please email: email@example.com.
This paper attempts to look at the relationship between public accountability and sustainable development in Nigeria's Civil Service. It traces and analyses the cumulative effect of poor accountability and the extent it has come to shape the present crisis of development in Nigeria. It explores formal control measures within a ...
Ras, Gerard J. M.
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…
"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…
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…
Rodica Gabriela Blidişel
Full Text Available Major changes in information technologies characterize the current period through which humanity creates the conditions shift from information society to the knowledge. In this context of the changing of the public administration through the implementation of ITC and the reform that lead to the new public management, our paper wants to see the development of E-governance in Romanian local public administration and the influence of the main financial indicators on e-governance elements. Countries adopt e-governance in ways that reinforce traditional bureaucratic structures, cultures and links from administration to citizens and politics, in some cases making these traditional forms more responsive. The paper studies the accounting information disclosed on the internet sites of public sector entities. The research use an empirical approach to test impact of the quality of accounting information on e-financial reporting in public sector. The research use a quantitative methodology, based on surveys and author's observations. The methods chosen in this paper are reliable for this empirical study that tries to identify at a national level the problems that could improve the financial information disclosed by the public sector. The paper aims to measure the financial performance in local public administration and the main indicators of e-governance. The main objective of the paper is to make a model that demonstrates the impact of the local public administration financial performance on the e-governance. Due to the fact that the main problem of the Romanian local public administration is the lack of performance tools that could improve the e-governance, the research wants use an empirical approach to test the impact of the financial performance on the local public administration on e-governance. The research use a quantitative methodology, based on surveys and author's observations.
Wong Torres, Zelma; Salcedo Guzmán, Luisa Elena
This article is the result of research carried out in 2010, entitled, physical capital, human and social, and social responsibility of the Certified Public Accountant with Poverty. This article seeks to demonstrate the interest in settlement mechanisms to achieve equity and achieve a development strategy. In this perspective, the article insisted that social policy should be able to influence the structural determinants through which reproduce poverty and inequality, maldistribution of educat...
Full Text Available Bureaucracy and corruption represent major causes of fiscal crises, and structural unemployment all over the world. According to WEF 2014 Global Risk Report, the bureaucracy has a high level in European countries and appreciation is growing that high historical rates of economic progress, especially those experienced by emerging markets, may not be sustainable in the future. Corruption is growing in a changing global environment and is considered one of the most important geopolitical risks. Most of the time, corruption is associated with fraud and money laundering. European growing cities and public administration have a strong influence over bureaucracy in public sector accounting and more time to process the accounting and fiscal information.
... 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 and...
Tarazona, Silvia; Maisch, Elena; Arias, Hernán
The traditional perspective on the Public Accountant's professional services is running out of time and, although such services are still valuable for enterprises, the survival of the latter demands a more open and aggressive professional attitude in this field (Lebrija, 1998). Employability profiles respond to this demand by acknowledging the new abilities required of the labor force, which go beyond professional competencies. It is also these profiles which will allow coping with employment...
Geske, Terry G.; LaCost, Barbara Y.
Investigates the student equity effects of Louisiana's public school finance program in terms of fiscal neutrality and revenue inequality over a nine-year period, using regression techniques. Overall, Louisiana's system became less equal over the time period examined, while revenue distribution became more equal. Includes 35 references. (MLH)
Komba, Aneth Anselmo
The study examined the government and three campuses of a higher public education institution's funeral policies with a view to determining how these policies explain employees' equity perception. Three research questions guided the study: (1) what does the government's funeral policy say about the burial of government employees and their…
Lemstra, W.; Groenewegen, J.P.M.
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
EPCOR is a group of enterprises originally created from the City of Edmonton's electrical and water utilities. This study examined EPCOR's accountability in light of its apparent interest in taking over sewage and drainage services from the City of Edmonton. The sewage and drainage infrastructure represents an enormous proportion of Edmonton's asset base, and sewage and drainage construction is a vital municipal instrument for controlling development in Edmonton. The possible corporatization of these services holds significant financial and policy implications for the city. An outline of EPCOR's formation and a description of its current operations was presented, as well as details of its motives and accountability structures. It was noted that although EPCOR is owned by the public and its sole common shareholder is the City of Edmonton, EPCOR is not answerable to the public for its business decisions and takes no direction from Council other than in relation to dividends. In 2002, EPCOR began to raise capital by issuing preference shares through its subsidiary EPCOR Preferred Equities that trade on the Toronto Stock Exchange. It was noted that EPCOR is now operating essentially as a business corporation, and is at a serious risk of privatization, particularly as portions of its operations have already been privatized. It was suggested that privatization would result in the loss of ability to replace the board of directors when required in the public interest. The ability to change EPCOR's constitutional and ownership structure would also be lost, which would result in Edmonton losing future revenues. Rates for power, water and drainage would no longer be regulated by City Council. It was suggested that a privatized utility profiting from sales would have no financial incentive to encourage conservation. It was concluded that the City of Edmonton should maintain sewage and drainage as a publicly-operated enterprise. Other recommendations included the appointment of
Full Text Available Public sector accounting has emerged as an area of concern within the sphere of professional accounting education. The International Federation of Accountants (IFAC allows its member bodies to apply discretion in the application of public sector accounting education requirements. This study explored the nature and extent to which public sector accounting features in the education syllabi of the leading chartered accountant professional bodies that form part of the IFAC contingent. By following an explorative approach, the study identified international trends within the ambit of public sector accounting education and provides guidance for other professional bodies in assessing the nature and extent of their public sector accounting education requirements
Geurs, Karst Teunis; Patuelli, Roberto; Dentinho, T.
In this book, leading researchers from around the world show the importance of accessibility in contemporary issues such as rural depopulation, investments in public services and public transport, and transport infrastructure investments in Europe. The trade-offs between accessibility, economic
... 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 licensed...
Wang, Li; Zhong, Buqing; Vardoulakis, Sotiris; Zhang, Fengying; Pilot, Eva; Li, Yonghua; Yang, Linsheng; Wang, Wuyi; Krafft, Thomas
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
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
Wang, Li; Zhong, Buqing; Vardoulakis, Sotiris; Zhang, Fengying; Pilot, Eva; Li, Yonghua; Yang, Linsheng; Wang, Wuyi; Krafft, Thomas
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
Kruize, Hanneke; Driessen, Peter P. J.; Glasbergen, Pieter; van Egmond, Klaas (N. D.)
This Φ Ψ study of environmental equity uses secondary quantitative data to analyze socioeconomic disparities in environmental conditions in the Rijnmond region of the Netherlands. The disparities of selected environmental indicators—exposure to traffic noise (road, rail, and air), NO2, external safety risks, and the availability of public green space—are analyzed both separately and in combination. Not only exposures to environmental burdens (“bads”) were investigated, but also access to environmental benefits (“goods”). Additionally, we held interviews and reviewed documents to grasp the mechanisms underlying the environmental equity situation, with an emphasis on the role of public policy. Environmental equity is not a priority in public policy for the greater Rotterdam region known as the Rijnmond region, yet environmental standards have been established to provide a minimum environmental quality to all local residents. In general, environmental quality has improved in this region, and the accumulation of negative environmental outcomes (“bads”) has been limited. However, environmental standards for road traffic noise and NO2 are being exceeded, probably because of the pressure on space and the traffic intensity. We found an association of environmental “bads” with income for rail traffic noise and availability of public green space. In the absence of regulation, positive environmental outcomes (“goods”) are mainly left up to market forces. Consequently, higher-income groups generally have more access to environmental “goods” than lower-income groups.
... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Independent public accountant. 363.3 Section... POLICY ANNUAL INDEPENDENT AUDITS AND REPORTING REQUIREMENTS § 363.3 Independent public accountant. (a... public accountant to audit and report on its annual financial statements in accordance with generally...
... 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 with...
... 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... through registration of public accounting firms and standard setting, inspection, and disciplinary...
... 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... through registration of public accounting firms and standard setting, inspection, and disciplinary...
... 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... through registration of public accounting firms and standard setting, inspection, and disciplinary...
J.T.J. Smit (Han); W.A. van den Berg (Ward)
textabstractThis study presents a dynamic model for the private equity market in which information revelation and uncertainty rationally explain the cyclical pattern of investment flows into private equity. The net benefit of private equity over public equity is i) uncertain and ii) agents have
Full Text Available Increasing requirements for financial reporting of public sector led to a need to create a system that would provide relevant and reliable information for management of accounting entities of public sector and also to increase the quality of accounting and financial statements of public institutions. The International Public Sector Accounting Standards Board (IPSASB is therefore creating high-quality financial reporting standards for public sector (IPSAS. Paper points out the ongoing reform of accounting in the field of public finances in the Czech Republic, where there are substantial changes in accounting rules and it also introduces new accounting methods. Regarding the fact that accounting of public sector is nowadays accounting system perhaps with the greatest potential of development, paper highlights the differences in financial reporting in accordance with Czech legislation and IPSAS system. It tries to catch the essential differences that arise from the financial legislation, the accounting basis and also from the content of financial statements. The paper also indicates the difference between Czech Accounting Standards for selected accounting entities that maintain accounts in accordance with Decree No. 410/2009 Coll. and International Public Sector Accounting Standards (IPSAS. There is also recommended approach to the creation of national standards with regard to international harmonization.
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.
Petersen, Poul Erik; Kwan, Stella
The WHO Commission on Social Determinants of Health issued the 2008 report 'Closing the gap within a generation - health equity through action on the social determinants of health' in response to the widening gaps, within and between countries, in income levels, opportunities, life expectancy, health status, and access to health care. Most individuals and societies, irrespective of their philosophical and ideological stance, have limits as to how much unfairness is acceptable. In 2010, WHO published another important report on 'Equity, Social Determinants and Public Health Programmes', with the aim of translating knowledge into concrete, workable actions. Poor oral health was flagged as a severe public health problem. Oral disease and illness remain global problems and widening inequities in oral health status exist among different social groupings between and within countries. The good news is that means are available for breaking poverty and reduce if not eliminate social inequalities in oral health. Whether public health actions are initiated simply depends on the political will. The Ottawa Charter for Health Promotion (1986) and subsequent charters have emphasized the importance of policy 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. © 2011 John Wiley & Sons A/S.
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
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
Full Text Available Abstract Background Several studies in wealthy countries suggest that utilization of GP and hospital services, after adjusting for health care need, is equitable or pro-poor, whereas specialist care tends to favour the better off. Horizontal equity in these studies has not been evaluated appropriately, since the use of healthcare services is analysed without distinguishing between public and private services. The purpose of this study is to estimate the relation between socioeconomic position and health services use to determine whether the findings are compatible with the attainment of horizontal equity: equal use of public healthcare services for equal need. Methods Data from a sample of 18,837 Spanish subjects were analysed to calculate the percentage of use of public and private general practitioner (GP, specialist and hospital care according to three indicators of socioeconomic position: educational level, social class and income. The percentage ratio was used to estimate the magnitude of the relation between each measure of socioeconomic position and the use of each health service. Results After adjusting for age, sex and number of chronic diseases, a gradient was observed in the magnitude of the percentage ratio for public GP visits and hospitalisation: persons in the lowest socioeconomic position were 61–88% more likely to visit public GPs and 39–57% more likely to use public hospitalisation than those in the highest socioeconomic position. In general, the percentage ratio did not show significant socioeconomic differences in the use of public sector specialists. The magnitude of the percentage ratio in the use of the three private services also showed a socioeconomic gradient, but in exactly the opposite direction of the gradient observed in the public services. Conclusion These findings show inequity in GP visits and hospitalisations, favouring the lower socioeconomic groups, and equity in the use of the specialist physician. These
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.
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.
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...
The role of the media in ensuring the promotion and sustenance of efforts ... social accountability and transparency in the governance systems and public .... ever increasing lack of differentiation between journalism, publicity, marketing and.
Graversen, Marie Engstrøm
Studying and thereby enhancing the understanding of the behavioral impact of the formula funding models used to allocate funds from the Danish municipalities to the local public school districts is the aim of this dissertation. A framework is proposed which, based on the theoretical understanding...
Arline T. Geronimus
Full Text Available 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. Keywords: Population health, Health equity, Social identity, Race/ethnicity, LGBTQ, Gender, Stereotype threat, Weathering
This paper reviews the implementation of the accrual accounting in the entities of the Estonian public sector. It gives a brief overview of the historical development of governmental accounting theories and examines the introduction of theory-based accounting policy. It explains main problems and risks to face in connection with the accounting system change process and offers solutions. This study attempts to answer the following research question: how to gain full benefit from accounting inf...
Ratna Anggraini Aripratiwi
Full Text Available This study aims to explore the deep meaning of the integrity attitudes that is experienced, felt, and performed by a public accountant in one of the famous KAP in Surabaya, KAP "Cemerlang". Revealing the attitude of the integrity of public accountant is important since there are large number of public accountants who are still dragged into fraud and violations, resulting in unethical decisions. Every public accountant has a different perspective in determining and practicing an attitude of integrity, whether to defend or even release it for a particular purpose that ultimately raises a variety of meanings of pure integrity and pragmatic integrity.
Ruangratanatrai, Wilailuk; Lertmaharit, Somrat; Hanvoravongchai, Piya
Shortage and maldistribution of the health workforce is a major problem in the Thai health system. The expansion of healthcare access to achieve universal health coverage placed additional demand on the health system especially on the health workers in the public sector who are the major providers of health services. At the same time, the reform in hospital payment methods resulted in a lower share of funding from the government budgetary system and higher share of revenue from health insurance. This allowed public hospitals more flexibility in hiring additional staff. Financial measures and incentives such as special allowances for non-private practice and additional payments for remote staff have been implemented to attract and retain them. To understand the distributional effect of such change in health workforce financing, this study evaluates the equity in health workforce financing for 838 hospitals under the Ministry of Public Health across all 75 provinces from 2008-2012. Data were collected from routine reports of public hospital financing from the Ministry of Public Health with specific identification on health workforce spending. The components and sources of health workforce financing were descriptively analysed based on the geographic location of the hospitals, their size and the core hospital functions. Inequalities in health workforce financing across provinces were assessed. We calculated the Gini coefficient and concentration index to explore horizontal and vertical inequity in the public sector health workforce financing in Thailand. Separate analyses were carried out for funding from government budget and funding from hospital revenue to understand the difference between the two financial sources. Health workforce financing accounted for about half of all hospital non-capital expenses in 2012, about a 30 % increase from the level of spending in 2008. Almost one third of the workforce financing came from hospital revenue, an increase from only one
Martins, J. Albuquerque
Traditionally the differences between the organizations of the public property sector and those of the private one are pointed out. In addition to the classic failures on both of these productive sectors, based on the organizational “500 Maiores e Melhores” operating in Portugal that are divergent in resources, in the present work any substantial differences amongst these sectors’ organizations have been found. Regarding the subject to the models of management, the present study corroborate s...
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.
Tiron Tudor, Adriana; Blidisel, Rodica
The purpose of this paper is to present experiences from the use of accrual accounting information in the public higher education sector in Romania and, thus, to contribute to our understanding of the prospects for using that kind of accounting in public organizations.
Tiron Tudor, Adriana; Blidisel, Rodica
The purpose of this paper is to present experiences from the use of accrual accounting information in the public higher education sector in Romania and, thus, to contribute to our understanding of the prospects for using that kind of accounting in public organizations.
The broad objective of this study was to examine forensic accounting and fraudulent practices in the Nigerian public sector. The specific objective was to find out if there exists a significant relationship between forensic accounting and fraudulent practices in Nigerian public sector. The study employed the survey descriptive ...
Petersen, Poul Erik; Kwan, Stella
is that means are available for breaking poverty and reduce if not eliminate social inequalities in oral health. Whether public health actions are initiated simply depends on the political will. The Ottawa Charter for Health Promotion (1986) and subsequent charters have emphasized the importance of policy......', with the aim of translating knowledge into concrete, workable actions. Poor oral health was flagged as a severe public health problem. Oral disease and illness remain global problems and widening inequities in oral health status exist among different social groupings between and within countries. The good news......The WHO Commission on Social Determinants of Health issued the 2008 report 'Closing the gap within a generation - health equity through action on the social determinants of health' in response to the widening gaps, within and between countries, in income levels, opportunities, life expectancy...
Commons, Harriet V.
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)
... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost Accounting Standards... REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.102 Cost Accounting Standards Board publication. Copies of the CASB Standards and Regulations are printed in title 48...
van Helden, G. Jan; Johnsen, Age; Vakkuri, Jarmo
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
Ileana Cosmina PITULICE
Full Text Available In Romania the development of public sector accounting was initiated in 2002, and enlarged for all public sector entities in 2005, but the transition is a static process although there are many issues that should be changed. Based on Hepworth’s (2003 preconditions of success in adoption accrual accounting for public sector, this paper aims to analyse through a qualitative research whether accruals implementation in Romanian public sector was fulfilling its purposes or not. Financial information disclosed through public sector entities’ financial statements make the connection between citizens and state over the last one’s capacity to respond to community’s goals.
Rockefeller, Rodman C
Many managers face increasing calls to invest corporate resources in charitable causes. How should executives balance a firm's very real economic imperative to maximize profitability with its hypothetical moral imperative to improve society? To provide one answer, the author draws on his experience as president of an economic-development company, IBEC. Viewing profit as "an essential discipline and measure of economic success" but not "the sole corporate goal," the company actively invested in social programs that met four criteria: they served a need of the local population; they required innovative approaches; they made sense on economic grounds; and they respected the social norms of the community. Such civic-minded efforts, the author argues in this prescient 1971 article, not only improve people's lives but also create the foundation for more affluent and dynamic markets--markets that ultimately produce greater profits for business. For example, one of IBEC's earliest ventures was directed toward solving Venezuela's problems in retail food marketing. Many important items were unavailable at the small stores where people shopped. So in 1949, working with local partners, IBEC opened a supermarket. Supermarkets soon changed the food-buying habits of the nation, and the initiative helped alter patterns of food distribution and created the reliable demand needed to establish a host of local suppliers. Return on IBEC's investment, and that of its local partners, was most satisfactory, the author reports. The road to meeting a public need-especially a major one--is rarely easy, the author says. But if management sizes up the need well, there is a good chance its new venture will survive under adversity.
Alexander, Nicola A.; Jang, Sung Tae
Policymakers and practitioners often must balance distributing resources equitably and efficiently while being accountable for high student achievement. This paper focuses on these concepts as they relate to English learners and examines equity and efficiency in Minnesota's educational funding from 2003 through 2011, the years spanning…
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...
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.
Zamora, Gerardo; Flores-Urrutia, Mónica Crissel; Mayén, Ana-Lucia
Fortification of staple foods with vitamins and minerals is an effective approach to increase micronutrient intake and improve nutritional status. The specific use of condiments and seasonings as vehicles in large-scale fortification programs is a relatively new public health strategy. This paper underscores equity considerations for the implementation of large-scale fortification of condiments and seasonings as a public health strategy by examining nonexhaustive examples of programmatic experiences and pilot projects in various settings. An overview of conceptual elements in implementation research and equity is presented, followed by an examination of equity considerations for five implementation strategies: (1) enhancing the capabilities of the public sector, (2) improving the performance of implementing agencies, (3) strengthening the capabilities and performance of frontline workers, (3) empowering communities and individuals, and (4) supporting multiple stakeholders engaged in improving health. Finally, specific considerations related to intersectoral action are considered. Large-scale fortification of condiments and seasonings cannot be a standalone strategy and needs to be implemented with concurrent and coordinated public health strategies, which should be informed by a health equity lens. © 2016 New York Academy of Sciences.
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…
Horn, Ilana Seidel
Using a learning design perspective on No Child Left Behind (NCLB), I examine how accountability policy shaped urban educators' instructional sensemaking. Focusing on the role of policy-rooted classifications, I examine conversations from a middle school mathematics teacher team as a "best case" because they worked diligently to comply…
Full Text Available Internal audit plays an important contributive role in the economic credibility of an economy. By improving, the quality of internal audit and control in public institutions we can increase the efficiency of public spending and the whole economy in general. The aim of our paper is to identify the main vulnerabilities and risks in Romanian public sector after based upon the analysis performed by the Romanian Court of Accounts. Based upon the annual reports of the Romanian Court of Accounts from 2009 to 2016, we identify several issues and risks in the Romanian public sector, and especially in the local government financial accounting. In order to prevent more deviations and errors and to improve the quality of internal auditing and internal control systems, in the Romanian public sector, this paper proposes a series of measures in this matter.
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…
Wen, Lei; Hao, Qian; Bu, Danlu
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…
Schillemans, Thomas|info:eu-repo/dai/nl/229913881; Busuioc, Madalina
Principal-agent theory has been the dominant theory at the heart of public sector accountability research. The notion of the potentially drifting agent-such as independent public agencies, opaque transnational institutions, or recalcitrant street-level bureaucrats-has been the guiding paradigm in
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.
Boujaoude, Marie-Anne; Mirelman, Andrew J; Dalziel, Kim; Carvalho, Natalie
Cost-effectiveness analysis (CEA) is frequently used as an input for guiding priority setting in health. However, CEA seldom incorporates information about trade-offs between total health gains and equity impacts of interventions. This study investigates to what extent equity considerations have been taken into account in CEA in low- and middle-income countries (LMICs), using rotavirus vaccination as a case study. Specific equity-related indicators for vaccination were first mapped to the Guidance on Priority Setting in Health Care (GPS-Health) checklist criteria. Economic evaluations of rotavirus vaccine in LMICs identified via a systematic review of the literature were assessed to explore the extent to which equity was considered in the research objectives and analysis, and whether it was reflected in the evaluation results. The mapping process resulted in 18 unique indicators. Under the 'disease and intervention' criteria, severity of illness was incorporated in 75% of the articles, age distribution of the disease in 70%, and presence of comorbidities in 5%. For the 'social groups' criteria, relative coverage reflecting wealth-based coverage inequality was taken into account in 30% of the articles, geographic location in 27%, household income level in 8%, and sex at birth in 5%. For the criteria of 'protection against the financial and social effects of ill health', age weighting was incorporated in 43% of the articles, societal perspective in 58%, caregiver's loss of productivity in 45%, and financial risk protection in 5%. Overall, some articles incorporated the indicators in their model inputs (20%) while the majority (80%) presented results (costs, health outcomes, or incremental cost-effectiveness ratios) differentiated according to the indicators. Critically, less than a fifth (17%) of articles incorporating indicators did so due to an explicit study objective related to capturing equity considerations. Most indicators were increasingly incorporated over
Ferreira, Augusta; Santos, Carlos
In the “New Public Management” context , in which public organisations and institutions are required to adopt management model practices, based on economy, efficiency and efficacy criteria, it is important to obtain information, prepared so as to allow for the decision-makers to have a global point of view of the public sector. Thus, the accounting information system shall allow the receipt of consolidated information in order to meet the growing needs of information w...
D. Becker, Sebastian; Jagalla, Tobias; Skærbæk, Peter
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......-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...
Mary A Kaidonis
Full Text Available As an integral facet of society, the accounting profession has a role in the State and thecorporate sector, and is also expected to serve the public interest. The capacity for theAustralian accounting profession to serve the public interest is considered in the context oflegislation and the accounting standard setting process. Specific reference is made to theCLERP Act 1999 and ASIC Act 2001. It is argued that the combined effect of these Acts is tolegislate bias so that accounting standards privilege the specific needs of holders of capital,that is capital interest. The assumption that capital markets are surrogate for the publicinterest is contested. Accordingly, if the accounting profession follows national objectives tosupport capital markets, it may undermine its role in serving society.
Geronimus, Arline T; James, Sherman A; Destin, Mesmin; Graham, Louis A; Hatzenbuehler, Mark; Murphy, Mary; Pearson, Jay A; Omari, Amel; Thompson, James Phillip
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.
Renato Ferreira Leitão Azevedo
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.
Nivaldo Carneiro Junior
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
Aurelian Virgil BĂLUŢĂ
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...
Full Text Available The purpose of this study is to determine the probability of the changes of upgrade, downgrade, and same grade public accounting firms predicted by prior audit opinion, growth rate of the client, public ownership and financial distress. The population in this study is manufacturing companies listed in Indonesia Stock Exchange for year of 2010-2015 which consist of 144 companies. The sampling technique is a purposive sampling method which results for 24 companies. Analysis method uses descriptive statistics and multinomial logistic regression analysis. The results of this study showed that the variables of prior audit opinion, growth rate of client, and financial distress could predict the probability of the changes of upgrade, downgrade and same grade public accounting firms. Meanwhile, public ownership variable could not predict the probability of the changes of upgrade, downgrade and same grade public accounting firms. It can be concluded that to predict the change of public accountant office can be performed by paying attention to prior audit opinion, clients growth rate, and financial distress.
Pontoppidan, Caroline Aggestam; Alijarde, Isabel Brusca; Chow, Danny
accounting standards in Member States. The suitability of IPSAS for the Member States” (European Commission, 2013b). This report takes into account the Public Consultation on the suitability of the IPSAS for EU Member States. The European Commission (2013b, p. 8) considers that IPSASs cannot easily......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 Social Security, considering that at the same time it can help ensure high quality statistics (European Commission, 2013a). In 2012 Eurostat issued a Public Consultation on the suitability of the IPSAS for EU Member States, later publishing the report “Towards implementing harmonised public sector...
Full Text Available Like any field of activity conducted in an organizational framework, the public pensions sector is subjected to multiple transformations. Among these are identified the transformations regarding the structure of the pension system, the characteristics of the pension’s components/plans, the compatibility with the pension plans described by the international accounting standards, accounting treatments, etc. Therefore, this paper presents aspects regarding: the role of the public component of the pension system and its place within pension plans, potential risks and how they are assumed, the accounting of how pension funds are formed and used, using as guiding mark the two essential components of any pension plan: contributions and benefits, as well as the nature of the involved entities, aspects regarding the evolution of certain elements that influence the sustainability of the public pension system.
Людмила Геннадіївна Ловінська
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
Full Text Available Abstract Introduction Equitable access to health care is a key health systems goal, and is a particular concern in low-income countries. In Kenya, public facilities are an important resource for the poor, but little is known on the equity of service provision. This paper assesses whether poorer areas have poorer health services by investigating associations between public facility characteristics and the poverty level of the area in which the facility is located. Methods Data on facility characteristics were collected from a nationally representative sample of public health centers and dispensaries across all 8 provinces in Kenya. A two-stage cluster randomized sampling process was used to select facilities. Univariate associations between facility characteristics and socioeconomic status (SES of the area in which the facility was located were assessed using chi-squared tests, equity ratios and concentration indices. Indirectly standardized concentration indices were used to assess the influence of SES on facility inputs and service availability while controlling for facility type, province, and remoteness. Results For most indicators, we found no indication of variation by SES. The clear exceptions were electricity and laboratory services which showed evidence of pro-rich inequalities, with equity ratios of 3.16 and 3.43, concentration indices of 0.09 (p Conclusions The paper shows how local area poverty data can be combined with national health facility surveys, providing a tool for policy makers to assess the equity of input and service availability. There was little evidence of inequalities for most inputs and services, with the clear exceptions of electricity and laboratory services. However, efforts are required to improve the availability of key inputs and services across public facilities in all areas, regardless of SES.
Charlotte Ham; Patricia A. Champ; John B. Loomis; Robin M. Reich
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...
de Waal, Elda
Educators, learners and parents/caregivers should be held accountable for instilling learner discipline through clear guidelines and limitations to achieve security at public schools. Two previously identified education challenges are sustaining well-disciplined education systems and ensuring that educators are attentive to legal parameters in…
Oberfield, Zachary W.
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…
Aurelian Virgil BĂLUŢĂ
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.
McPherson, Charmaine; Ndumbe-Eyoh, Sume; Betker, Claire; Oickle, Dianne; Peroff-Johnston, Nancy
Background Effectively addressing the social determinants of health and health equity are critical yet still-emerging areas of public health practice. This is significant for contemporary practice as the egregious impacts of health inequities on health outcomes continue to be revealed. More public health organizations seek to augment internal organizational capacity to address health equity while the evidence base to inform such leadership is in its infancy. The purpose of this paper is to re...
Full Text Available The purpose of this article is to indicate the identity struggle of a profession, the endeavors in the journey from Association to Chamber, the steps taken within this context, the achievements in a short period of time, the organizational development of Istanbul Chamber of Certified Public Accountants (ISMMMO between 1990 and 2009, the social function of the Chamber and its contributions to the profession in terms of information and science. The Information Access Center (IAC, established in 2006, serves not only in Istanbul but all over Turkey. IAC collects all books and periodicals in the field of accountancy published in Turkey and tracks certain foreign publications. It also continues to improve its services with the accountancy bibliography (books, articles, daily newsletter, index of "Mali Çözüm (Finance Solutions" magazine, and through activies and studies in the Library Week.
Samuel, G N; Kerridge, I H; Vowels, M; Trickett, A; Chapman, J; Dobbins, T
Over the past decade umbilical cord blood (UCB) has been increasingly used as a source of haematopoietic stem cells (HSCs) for patients who require a HSC transplant but do not have an HLA-matched donor. It was anticipated that using UCB as an alternative source of HSCs would increase the chance of finding a donor, particularly for the otherwise underrepresented ethnic minority groups. To evaluate the effectiveness of the Australian public UCB banks to increase the ethnic diversity of available HSC donations, this paper analyses the ethnic diversity of the Sydney Cord Blood Bank (SCBB), comparing this diversity to that of the Australian Bone Marrow Donor Registry (ABMDR). It also examines the ethnic diversity of those patients who, after requesting a haematopoietic stem cell transplantation in the 2-year period between 2003 and 2005, managed to find a suitably matched bone marrow or UCB donor. We show that the ethnic mix of donors to the SCBB has remained generally broad in source, is comparative to the Australian population, and is more diverse than the ABMDR. This, however, may still not be sufficient to substantially increase the likelihood of finding a donor for some ethnic minority groups.
Bernadette M. Pauly
Full Text Available Introduction: Reducing health inequities is a stated goal of health systems worldwide. There is widespread commitment to health equity among public health leaders and calls for reorientation of health systems towards health equity. As part of the Equity Lens in Public Health (ELPH program of research, public health decision makers and researchers in British Columbia collaborated to study the application of a health equity lens in a time of health system renewal. We drew on intersectionality, complexity and critical social justice theories to understand how participants construct health equity and apply a health equity lens as part of public health renewal. Methods: 15 focus groups and 16 individual semi-structured qualitative interviews were conducted with 55 health system leaders. Data were analyzed using constant comparative analysis to explore how health equity was constructed in relation to understandings and actions. Results: Four main themes were identified in terms of how health care leaders construct health equity and actions to reduce health inequities: (1 population health, (2 determinants of health, and (3 accessibility and (4 challenges of health equity talk. The first three aspects of health equity talk reflect different understandings of health equity rooted in vulnerability (individual versus structural, determinants of health (material versus social determinants, and appropriate health system responses (targeted versus universal responses. Participants identified that talking about health equity in the health care system, either inside or outside of public health, is a ‘challenging conversation’ because health equity is understood in diverse ways and there is little guidance available to apply a health equity lens. Conclusions: These findings reflect the importance of creating a shared understanding of health equity within public health systems, and providing guidance and clarity as to the meaning and application of a health
Anselmi, Laura; Lagarde, Mylene; Hanson, Kara
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. Published by Oxford University Press in association with The London School of Hygiene and Tropical Medicine © The Author 2014; all rights reserved.
Elda de Waal
Full Text Available Educators, learners and parents/caregivers should be held accountable for instilling learner discipline through clear guidelines and limitations to achieve security at public schools. Two previously identified education challenges are sustaining well-disciplined education systems and ensuring that educators are attentive to legal parameters in making decisions and dealing with discipline. This article adds a third challenge: convincing educators, learners and parents/caregivers of their accountability concerning creating/maintaining safe learning environments. Five subordinate legislation documents relevant to legal accountability are scrutinized, as well as relevant case law. The article follows a documentary comparative perspective using a secondary analysis method: appraising legal guidelines and asking questions to draw conclusions and make pragmatic action-oriented suggestions.
The purpose of this article is to indicate the identity struggle of a profession, the endeavors in the journey from Association to Chamber, the steps taken within this context, the achievements in a short period of time, the organizational development of Istanbul Chamber of Certified Public Accountants (ISMMMO) between 1990 and 2009, the social function of the Chamber and its contributions to the profession in terms of information and science. The Information Access Center (IAC), established ...
Panzer, R J
The goals of public accountability and quality improvement are compatible in theory but not necessarily in practice. Both concepts emphasize the customer. However, those working toward these two goals design systems with quite different roles and relationships between the providers and consumers of health care. Superficial interactions obstruct meaningful dialogue about how to build a better system meeting both sets of goals. Current practices of public accountability and quality improvement have fundamentally different paradigms concerning the roles and responsibilities of those who provide and those who consume health care. There are at least three ways to improve the current relationship between public accountability and quality improvement. First, optimizing the design and performance of each effort would be an improvement since the goals are highly compatible. Neither ideal currently meets its own expectations, creating distrust among the proponents of each when reality falls short. Second, the two efforts could be coordinated through joint community-level planning and sharing. Finally and optimally, the two concepts could be made part of the same community-level cooperative system, an approach that offers the greatest opportunity for achieving shared goals.
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.
Ratna, Jalpa; Rifkin, Susanb
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.
Ndumbe-Eyoh, Sume; Mazzucco, Agnes
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.
This article explores the formula-based school funding system in the state of Victoria, Australia, where state funds are directly allocated to schools based on a range of equity measures. The impact of Victoria' funding system for education in terms of alleviating inequality and disadvantage is contentious, to say the least. It is difficult to…
... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Qualified Public Accountant or External Auditor... § 619.9270 Qualified Public Accountant or External Auditor. A qualified public accountant or external... constituted State authority, identifying such person as a certified public accountant; (b) Is licensed to...
Monteiro, Camila Nascimento; Gianini, Reinaldo José; Barros, Marilisa Berti de Azevedo; Cesar, Chester Luiz Galvão; Goldbaum, Moisés
Since 2003, the access to medication has been increasing in Brazil and particularly in São Paulo. The present study aimed to analyze the access to medication obtained in the public sector and the socioeconomic differences in this access in 2003 and 2008. Also, we explored the difference in access to medication from 2003 to 2008. Data were obtained from two cross-sectional population-based household surveys from São Paulo, Brazil (ISA-Capital 2003 and ISA-Capital 2008). Concentration curve and concentration index were calculated to analyze the associations between socioeconomic factors and access to medication in the public sector. Additionally, the differences between 2003 and 2008 regarding socioeconomic characteristics and access to medication were studied. Access to medication was 89.55% in 2003 and 92.99% in 2008, and the proportion of access to medication did not change in the period. Access in the public sector increased from 26.40% in 2003 to 48.55% in 2008 and there was a decrease in the concentration index between 2003 and 2008 in access to medication in the public sector. The findings indicate an expansion of Brazilian Unified Health System (Sistema Único de Saúde ) users, with the inclusion of people of higher socioeconomic position in the public sector. As the SUS gives more support to people of lower socioeconomic position in terms of medication provision, the SUS tends to equity. Nevertheless, universal coverage for medication and equity in access to medication in the public sector are still challenges for the Brazilian public health system.
Palmer, Kristine N.; And Others
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)
Débora Gomes Machado
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.
José Carlos Dextre Flores
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.
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.
... Guidance Regarding Independent Public Accountant Engagements Performed Pursuant to Rule 206(4)-2 Under the... independent public accountants in connection with the adoption of amendments to Rule 206(4)-2 under the... least once during each calendar year by an independent public accountant \\1\\ (``accountant''), pursuant...
Crossman, H. Anthony
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,…
Salaroli, Abner Ribeiro; de Almeida, José Elias Feres; Gama, Janyluce Rezende
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...
McPherson, Charmaine; Ndumbe-Eyoh, Sume; Betker, Claire; Oickle, Dianne; Peroff-Johnston, Nancy
Effectively addressing the social determinants of health and health equity are critical yet still-emerging areas of public health practice. This is significant for contemporary practice as the egregious impacts of health inequities on health outcomes continue to be revealed. More public health organizations seek to augment internal organizational capacity to address health equity while the evidence base to inform such leadership is in its infancy. The purpose of this paper is to report on findings of a study examining key factors influencing the development and implementation of the social determinants of health public health nurse (SDH-PHN) role in Ontario, Canada. A descriptive qualitative case study approach examined the first Canadian province-wide initiative to add SDH-PHNs to each public health unit. Data sources were documents and staff from public health units (i.e., SDH-PHNs, Managers, Directors, Chief Nursing Officers, Medical Officers of Health) as well as external stakeholders. Data were collected through 42 individual interviews and 226 documents. Interview data were analyzed using framework analysis methods; Prior's approach guided document analysis. Three themes related to the SDH-PHN role implementation were identified: (1) 'Swimming against the tide' to lead change as staff navigated ideological tensions, competency development, and novel collaborations; (2) Shifting organizational practice environments impacted by initial role placement and action to structurally embed health equity priorities; and (3) Bridging policy implementation gaps related to local-provincial implementation and reporting expectations. This study extends our understanding of the dynamic interplay among leadership, change management, ideological tensions, and local-provincial public health policy impacting health equity agendas. Given that the social determinants of health lie outside public health, collaboration with communities, health partners and non-health partners is
Iton, Anthony; Shrimali, Bina Patel
Purpose Understanding the WHY, WHAT, and HOW of place-based work in maternal and child health (MCH) is critical to examining the components of the environment that shape health opportunity through the relationship between life expectancy and neighborhood residence. Description On September 18, 2014, during the CityMatCH Leadership and MCH Epidemiology Conference, Dr. Anthony Iton provided the Keynote Address focused on the root causes of health inequities. Assessment The address focused on issues of equity in California and initiatives designed to mitigate and prevent disparities, including the Bay Area Regional Health Equities Initiative framework. Dr. Iton presented information on how the framework translated into investment strategies and a policy and systems change approach to place-based work. Conclusion The field of MCH, because of its focus on supporting health during critical periods of development, is poised to play a significant role in reducing health inequities. Recognizing that human health suffers when low income communities are passive, disenfranchised and disorganized, in order to change this status quo, understanding that human capital is the greatest asset is the urgent challenge to the field of MCH.
Ximena Marin Hermann
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.
Burton, Hughlene; Daugherty, Brian; Dickins, Denise; Schisler, Dan
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…
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.
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.
... and Commission Review § 201.440 Appeal of determinations by the Public Company Accounting Oversight... for registration of a public accounting firm, may file an application for review. (b) Procedure. An... the Public Company Accounting Oversight Board. 201.440 Section 201.440 Commodity and Securities...
Ferry, L.; Zakaria, Z.; Zakaria, Z.; Slack, R.
In government, the challenges of governance and anti-corruption are exacerbated by accounting not being fit for purpose. In developing countries, many governments adopt accrual accounting as a panacea. Drawing on Goffman's frame analysis, and rhetorical appeals to logic, credibility and emotion, this paper examines the adoption of accrual accounting in Malaysia. It was found accrual accounting has potential for keying governance and anti-corruption. However, rhetorical appeals that attempt to...
Kang, V.; Korthals Altes, W.K.
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
Joe, William; Perkins, Jessica M; Kumar, Saroj; Rajpal, Sunil; Subramanian, S V
To achieve faster and equitable improvements in maternal and child health outcomes, the government of India launched the National Rural Health Mission in 2005. This paper describes the equity-enhancing role of the public sector in increasing use of institutional delivery care services in India between 2004 and 2014. Information on 24 661 births from nationally representative survey data for 2004 and 2014 is analysed. Concentration index is computed to describe socioeconomic-rank-related relative inequalities in institutional delivery and decomposition is used to assess the contributions of public and private sectors in overall socioeconomic inequality. Multilevel logistic regression is applied to examine the changes in socioeconomic gradient between 2004 and 2014. The analysis finds that utilization of institutional delivery care in India increased from 43% in 2004 to 83% in 2014. The bulk of the increase was in public sector use (21% in 2004 to 53% in 2014) with a modest increase in private sector use (22% in 2004 to 30% in 2014). The shift from a pro-rich to pro-poor distribution of public sector use is confirmed. Decomposition analysis indicates that 51% of these reductions in socioeconomic inequality are associated with improved pro-poor distribution of public sector births. Multilevel logistic regressions confirm the disappearance of a wealth-based gradient in public sector births between 2004 and 2014. We conclude that public health investments in India have significantly contributed towards an equitable increase in the coverage of institutional delivery care. Sustained policy efforts are necessary, however, with an emphasis on education, sociocultural and geographical factors to ensure universal coverage of institutional delivery care services in India.
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
Sarac Ionut Pavel
Accounting information plays a key role in the foundation process of public sector decisions. Financing budget deficits, treasury risk identification (availability risk), formation of tax claims, foundation of financial sustainability for public investment projects are just some examples of using accounting information in decision-making process of credit accountant. How can we use and process accounting information in the foundation of public investment projects? We will try to answer this q...
Aurelia Stefanescu; Eugeniu Turlea
The development of the accounting system of the public sector entities atmondial level has focused on taking up the accrual accounting as foundation for the financialreporting and totally or partially giving up the cash accounting. Within this context, by thisresearch, we define the coordinates of the accrual accounting, we analyse the adoption of itas a financial reporting basis into the public sector at international level and also theimplications of completing the cash accounting with the ...
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.
Balarajan, Y; Selvaraj, S; Subramanian, S V
In India, despite improvements in access to health care, inequalities are related to socioeconomic status, geography, and gender, and are compounded by high out-of-pocket expenditures, with more than three-quarters of the increasing financial burden of health care being met by households. Health-care expenditures exacerbate poverty, with about 39 million additional people falling into poverty every year as a result of such expenditures. We identify key challenges for the achievement of equity in service provision, and equity in financing and financial risk protection in India. These challenges include an imbalance in resource allocation, inadequate physical access to high-quality health services and human resources for health, high out-of-pocket health expenditures, inflation in health spending, and behavioural factors that affect the demand for appropriate health care. Use of equity metrics in monitoring, assessment, and strategic planning; investment in development of a rigorous knowledge base of health-systems research; development of a refined equity-focused process of deliberative decision making in health reform; and redefinition of the specific responsibilities and accountabilities of key actors are needed to try to achieve equity in health care in India. The implementation of these principles with strengthened public health and primary-care services will help to ensure a more equitable health care for India's population. Copyright © 2011 Elsevier Ltd. All rights reserved.
Pablo Paramo Bernal
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.
Full Text Available In the article the author determines that, due to changes during the privatisation process, the Slovenian framework for public institution accounting is unable to assure the relevant presentation of costs, benefits and effects. She therefore proposes certain changes based on solutions applied in the private sector accounting practices. Her conclusions and recommendations, however, are based on a need for a true and fair measurement of a public institution’s results. The recommended way to achieve this goal is the proper application of solutions included in the International Public Sector Accounting Standards issued by the International Public Sector Accounting Standards Board of the International Federation of Accountants.
...] Notification of a Public Meeting of the Government Accountability and Transparency Board AGENCY: Office of... Government Accountability and Transparency (GAT) Board will host a meeting for the public to make... Accountability and Transparency Board's mandate appears in Executive Order 13576 (June 13, 2011), which in short...
... Accounting Oversight Board; Order Approving Proposed Board Funding Final Rules for Allocation of the Board's... August 18, 2011. I. Introduction On June 21, 2011, the Public Company Accounting Oversight Board (the... public accounting firm, in amounts that are sufficient to cover the costs of processing and reviewing...
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.
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,…
Marcos Antonio de Souza
Full Text Available This paper was aimed at analyzing the contributions of semiotics teaching in Accounting. The actual development of semiotics as a modern science, which focuses on any language form, was only acknowledged between the 18th and 19thcenturies. Since then, several authors have studied this theme, using semiotics as an instrument to analyze other sciences. Many authors classify Accounting, considered a science, as a language. Hence, it can be analyzed based on the premises of semiotics. In this study, bibliographic research and content analysis are used, the latter applied to the papers published about the theme in the following congresses: Associação Brasileira de Custo, USP de Controladoria e Contabilidade and Encontros da ANPAD. In addition, a search was undertaken in 22 international scientific Accounting journals. In conclusion, few theoretical contributions have been published in Brazilian congresses and in international scientific journals, but mainly practical contributions about the use of semiotics in Accounting.
Marcos Antonio de Souza; Carlos Alberto Diehl; Fernando Batista Fontana; Clea Beatriz Macagnan
This paper was aimed at analyzing the contributions of semiotics teaching in Accounting. The actual development of semiotics as a modern science, which focuses on any language form, was only acknowledged between the 18th and 19thcenturies. Since then, several authors have studied this theme, using semiotics as an instrument to analyze other sciences. Many authors classify Accounting, considered a science, as a language. Hence, it can be analyzed based on the premises of semiotics. In this stu...
... Standards Board (``ASB'') of the American Institute of Certified Public Accountants); and observations from... SECURITIES AND EXCHANGE COMMISSION [Release No. 34-63606; File No. PCAOB 2010-01] Public Company.... Introduction On September 15, 2010, the Public Company Accounting Oversight Board (the ``Board'' or the ``PCAOB...
The paper, however, cautions that the Public Protector is not an alternative dispute resolution institution parallel to courts. But that the Public Protector complements the role played by courts by offering another medium through which such right may be realised. Keywords: Right to access to adequate housing; political ...
José Carlos Dextre Flores
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.
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
Lílian Simone Aguiar da Silva
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
Rajiv D. Banker; Hsihui Chang; Ram Natarajan
We present evidence on components of productivity change in the public accounting industry toward the end of the 20th century. Using revenue and human resource data from 64 of the 100 largest public accounting firms in the United States for the 1995--1999 period, we analyze productivity change, technical progress, and relative efficiency change over time. The average public accounting firm experienced a productivity growth of 9.5% between 1995 and 1999. We find support for the hypothesis that...
Pettersen, Inger Johanne
Over the last decade a number of management accounting practices and techniques have appeared to improve the quality and reliability of management accounting information in public sector. The aim of this paper is to gain more insight into the link between management accounting reforms and organizational learning and change in the hospital sector. Especially, the focus is put on the processes of defining, interpreting and sense-making of accounting information in this complex public sector man...
Albert Kan-Dapaah, Chartered Accountant, Former Parliamentarian and Former Minister. Speech Delivered at the 36th Management Day Celebration of the University of Ghana Business School. Full Text: EMAIL FULL TEXT EMAIL FULL TEXT · DOWNLOAD FULL TEXT DOWNLOAD FULL TEXT · AJOL African Journals ...
Suárez Álvarez, Óscar; Fernández-Feito, Ana; Vallina Crespo, Henar; Aldasoro Unamuno, Elena; Cofiño, Rafael
It is essential to develop a comprehensive approach to institutionally promoted interventions to assess their impact on health from the perspective of the social determinants of health and equity. Simple, adapted tools must be developed to carry out these assessments. The aim of this paper is to present two tools to assess the impact of programmes and community-based interventions on the social determinants of health. The first tool is intended to assess health programmes through interviews and analysis of information provided by the assessment team. The second tool, by means of online assessments of community-based interventions, also enables a report on inequality issues that includes recommendations for improvement. In addition to reducing health-related social inequities, the implementation of these tools can also help to improve the efficiency of public health interventions. Copyright © 2018 SESPAS. Publicado por Elsevier España, S.L.U. All rights reserved.
Clancy, Gerard P
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.
Ivana Dražić Lutilsky
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.
Clark, Pat, Ed.
This brief report discusses sexual harassment in public schools and presents six recommendations for all school personnel to follow to help lower the incidence of sexual harassment. The report provides a definition of sexual harassment and cites several provisions of Title IX of the Education Amendments of 1972. Contains three resources for…
Shaoul, Jean; Stafford, Anne; Stapleton, Pamela
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…
For more than three decades since 1967 the role of public corporations in the Tanzania economy was dominant. However, their poor financial management and loss-making character could not be underestimated either, particularly by the taxpayer who was ultimately responsible for sustaining them. For instance, in the year ...
Crosetto, Paolo; Güth, Werner; Mittone, Luigi; Ploner, Matteo
We study conditional cooperation based on a sequential two-person linear public good game in which a trusting first contributor can be exploited by a second contributor. After playing this game the first contributor is allowed to punish the second contributor. The consequences of sanctioning depend on the treatment: whereas punishment can reduce inequality in one treatment, it only creates another inequality in the other. To capture the effect of delay on punishment both treatments are run on...
Vrugt, E.; van Binsbergen, J.H.; Koijen, R.S.J.; Hueskes, W.
We study a new data set of dividend futures with maturities up to ten years across three world regions: the US, Europe, and Japan. We use these asset prices to construct equity yields, analogous to bond yields. We decompose the equity yields to obtain a term structure of expected dividend growth
C. J. Igbokwe-Ibeto
Full Text Available The purpose of this article is to evaluate and critique the policy of Treasury Single Account (TSA adopted by the Nigerian government as an essential tool for enhancing transparency and accountability in public sector financial. Theoretically, it is expected that TSA would bring about mutual benefit, halt economic injustice and engender financial discipline, transparency, accountability, a new economic and political order in Nigeria. However, in the public sector management and political economy of Nigeria, its impact has been a mixed bag of the good, the bad and the ugly. Within the framework of New Public Management approach, the paper explores the gamut of issues surrounding the implementation of TSA and concludes that, for an administration that has social contract with Nigerians in terms of service delivery; it has the obligation to aggregating states’ resources to provide social services, amenities and infrastructural development to the people. Any step taking to ensure accountability and transparency by revenue generating agencies of government should be seen as a step in the right direction. However, while change is desirable, we feel there is need to exercise caution on account of the peculiar nature and character of the Nigerian state and society. Given the catalogue of challenges facing the operations TSA, it recommends among others, that the adoption of TSA in the country’s public sector should progress slowly and wisely. Institutions and institutional rules should be strengthened, be accountable and made autonomous of cabals and individual who might want to manipulate the system for group or personal interests.
This paper focuses on gender equity. Gender equity is difficult to achieve when there is no economic, social, or political equity. The Gender Development Index evidenced this. There were a lot of instances where women are psychologically traumatized, whether it is through domestic rape, purchased sexual services in the red light area, and seduction or violation of neighbors, relatives, daughter or child. The economic changes linked with globalization and media's influence have worsened women's position. The policy for empowerment of women is an attempt toward ensuring equity. Furthermore, many women and women's organizations are trying to address these inequities; wherein they fight for strong acceptance of women's rights, social, economic, and political rights, as well as equities between gender and within gender.
S.I. Bergh (Sylvia)
textabstractThis paper discusses the extent to which civil society contributes to strengthening public sector accountability in Morocco. The main argument in this paper is that despite a few recent encouraging examples, civil society’s role in strengthening public sector accountability remains
... Accounting Oversight Board; Order Approving Proposed Temporary Rule for an Interim Program of Inspection Related to Audits of Brokers and Dealers August 18, 2011. I. Introduction On June 21, 2011, the Public... that would be imposed on different categories of registered public accounting firms and classes of...
... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Public Company Accounting Oversight Board budget approval process. 202.11 Section 202.11 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION INFORMAL AND OTHER PROCEDURES § 202.11 Public Company Accounting Oversight...
Dunn, Deborah; Cody, Michael J.
Examines and challenges theories of account giving and public image following an accusation of sexual harassment in the workplace, using college students and working adults as subjects. Challenges the existing theories of account giving and public image, and lays to rest the notion that full apologies and excuses are mitigating in serious account…
Van der Hoek, M. P.
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.
Anderson, Lynell; Findlay, Tammy
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.
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.
Touliatos, John; And Others
Examined the relationships among role stress (i.e., role conflict and ambiguity), job-related tension, job satisfaction, and propensity to terminate employment for a national sample of both male and female accountants (N=1080) in public, industrial, and government accounting. Results indicated that accountants cannot be treated as a homogeneous…
Pontoppidan, Caroline Aggestam; Alijarde, Isabel Brusca
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...... participation in the public consultation that served as a basis for the decision. In addition, the decision to adopt EPSAS for EU member states raises questions on the relationship between regional and global governance in the area of public sector accounting....
Accounting is the instrument used by the management of a public institution to satisfy the need for information and to direct their decisions. The state’s treasury is the public institution that ensures the perpetuation of the cash based accounting. The paper approaches the following: the treasury’s role in achieving the execution phase of the budgetary process, methods of changing into cash the budgetary incomes and to pay the expenses, the accounting instruments of the various transactions ...
Full Text Available The paper presents a research project submitted to the MIUR (Ministry of Education, University and Research, in response to the Notice of PRIN (Scientific Research Programmes of Relevant National Interest for the year 2012. The "Fairness, Land register and territory government" project addresses the core of property taxation and, in particular, how such fairness can be guaranteed in Italy only through a process of revision of the land register estimates. In Italy, in fact, land register values have been completely disconnected from the real market values of the assets and, therefore, from their characteristics and quality. The project aims to define the most appropriate methodology for the revision of land register values of the entire national heritage, which satisfy the requirements of scientific rigour and which are also applicable. It considers the timing of the estimate of the values as a specific step in a broader methodology, which includes the node of technological infrastructures and databases. In fact it conceives the land register, with its databases, as the heart of Lis (Land Information System and also considers the process of reviewing the estimates from the perspective of providing the basis for more modern property taxation, able to recognise and delimit territorially the dynamics of values and, in particular, those that manifest themselves in the form of exogenous monetary factors produced by public interventions, whether they are large projects and/or infrastructure developments.
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 ...
Griffin, Greg Phillip; Sener, Ipek Nese
Recent studies on transit service through an equity lens have captured broad trends from the literature and national-level data or analyzed disaggregate data at the local level. This study integrates these methods by employing a geostatistical analysis of new transit access and income data compilations from the Environmental Protection Agency. By using a national data set, this study demonstrates a method for income-based transit equity analysis and provides results spanning nine large auto-oriented cities in the US. Results demonstrate variability among cities' transit services to low-income populations, with differing results when viewed at the regional and local levels. Regional-level analysis of transit service hides significant variation through spatial averaging, whereas the new data employed in this study demonstrates a block-group scale equity analysis that can be used on a national-scale data set. The methods used can be adapted for evaluation of transit and other modes' transportation service in areas to evaluate equity at the regional level and at the neighborhood scale while controlling for spatial autocorrelation. Transit service equity planning can be enhanced by employing local Moran's I to improve local analysis.
Balarajan, Yarlini; Selvaraj, S; Subramanian, S V
India’s health system faces the ongoing challenge of responding to the needs of the most disadvantaged members of Indian society. Despite progress in improving access to health care, inequalities by socioeconomic status, geography and gender continue to persist. This is compounded by high out-of-pocket expenditures, with the rising financial burden of health care falling overwhelming on private households, which account for more than three-quarter of health spending in India. Health expenditures are responsible for more than half of Indian households falling into poverty; the impact of this has been increasing pushing around 39 million Indians into poverty each year. In this paper, we identify key challenges to equity in service delivery, and equity in financing and financial risk protection in India. These include imbalanced resource allocation, limited physical access to quality health services and inadequate human resources for health; high out-of-pocket health expenditures, health spending inflation, and behavioral factors that affect the demand for appropriate health care. Complementing other paper in this Series, we argue for the application of certain principles in the pursuit of equity in health care in India. These are the adoption of equity metrics in monitoring, evaluation and strategic planning, investment in developing a rigorous knowledge-base of health systems research; development of more equity-focused process of deliberative decision-making in health reform, and redefinition of the specific responsibilities and accountabilities of key actors. The implementation of these principles, together with strengthening of public health and primary care services, provide an approach for ensuring more equitable health care for India’s population. PMID:21227492
José Francisco Ribeiro Filho (in memoriam
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
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.
Steven J. Johnson
Full Text Available Today’s public accounting firms face a number of challenges in relation to their most valuable resource and primary revenue generator, human capital. Expanding regulations, technology advances, increased competition and high turnover rates are just a few of the issues confronting public accounting leaders in today’s complex business environment. In recent years, some public accounting firms have attempted to combat low retention and high burnout rates with traditional one-to-one mentoring programs, with varying degrees of success. Many firms have found that they lack the resources necessary to successfully implement and maintain such programs. In other industries, organizations have used a group mentoring approach in attempt to remove potential barriers to mentoring success. Although the research regarding group mentoring shows promise for positive organizational outcomes, no cases could be found in the literature regarding its usage in a public accounting firm. Because of the unique challenges associated with public accounting firms, this paper attempts to answer two questions: (1Does group mentoring provide a viable alternative to traditional mentoring in a public accounting firm? (2 If so, what general model might be used for implementing such a program? In answering these questions, a review of the group mentoring literature is provided, along with a suggested model for the implementation of group mentoring in a public accounting firm.
Washington State Higher Education Coordinating Board, Olympia.
Under a legislative mandate from the state of Washington, this report provides updated information on gender equity at each of the public institutions of higher education in Washington and at the community and technical colleges, as applicable. A look at student support and services shows that pay scales in student employment are not…
Kuwawenaruwa, August; Borghi, Josephine; Remme, Michelle; Mtei, Gemini
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
Lucas Oliveira Gomes Ferreira
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.
Fielding, Michael; Inglis, Fred
This contribution republishes extracts from two important articles published around 2000 concerning the punitive accountability system suffered by English primary and secondary schools. The first concerns the inspection agency Ofsted, and the second managerialism. Though they do not directly address assessment, they are highly relevant to this…
Ria Sandra Alimbudiono
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.
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.
Emmanuel Igbawase Abanyam; Paul Aondona Angahar
This paper examines the effect of global financial crisis and the sovereign debt crisis on public sector accounting. The global financial crisis and sovereign debt crisis were contextually analysed bringing out clearly its effect on public sector accounting which include accounting issues related to public sector intervention, accounting for recapitalization of investment, accounting for fiscal support, accounting for financial guarantees. The paper found out that, the unresolved fiscal and d...
Pontoppidan, Caroline Aggestam
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....
... DEPARTMENT OF TRANSPORTATION Federal Transit Administration Fiscal Year 2010 Public Transportation... Interior for public transportation capital projects, operating costs and planning activities that are... authorized by the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users...
Antonio Gonçalves Oliveira
Full Text Available In an accounting-financial perspective applied to business organizations, the Going-Concern Principle presupposes their sustainability towards perpetuity, influencing and guaranteeing investors’ returns. In Public Management, this is no different, underlining the existence of the Going-Concern Principle of the State. This describes the State as a political society that, like the company, should be perennial and sustainable, always aiming for the promotion of the common good and the development of its people. In line with the expected contribution, this paper is aimed at discussing the importance of Accounting Applied to the Public Sector as a useful tool for effective Public Governance and Governability, in accordance with a sustainability view that is applicable to the management of the State. What the method is concerned, regarding the ends, it was an exploratory and explanatory research and, regarding the means, bibliographic and documentary research and theoreticalempirical observation were used, focusing on compliance with Public Management disclosure (transparency and accountability (social responsibility to render accounts to society. As a result, a strong interrelation between the terms was verified, as Accounting evidences governments’ results and actions based on governance (the means/the how related to governability (political power and actions, and also that both are oriented towards the sustainability of the State. As regards the latter, it was also verified that it is more comprehensive than the term “sustainability” itself, which is often narrowed down to the eco-environmental view and ignores important financial (equilibrium and economic-social variables inherent in the social function of the State Como.
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.
Salazar, Timothy Ross
This study asks how government accountability reports are used to influence public education policy. Government accountability reports, called "audits" in Utah, prove to be useful tools for examining education policy. Using a collective case study design examining Utah's Class Size Reduction (CSR) policy, government accountability…
Gumanti, Tatang Ary
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 risk...
Matthew Hall; David Smith
Turnover in public accounting firms is a critically important issue as firms seek to retain quality accounting personnel in the face of skilled labour shortages. Mentoring is one initiative that has been suggested as a means of reducing the high costs associated with employee turnover. However, prior accounting research examining the association between mentoring and turnover intentions has produced mixed results, which may be due, at least in part, to difficulties in operationalizing the men...
Dirsmith, Mark W.; Samuel, Sajay; Covaleski, Mark A.; Heian, James B.
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…
Visser, M.; Hinna, A.; Gnan, L.; Monteduro, F.
PURPOSE: In the past decades, Dutch public sector organizations (PSOs) have been encouraged to become more “business-like” in their internal control and accountability processes, following a more general trend toward New Public Management (NPM) in Western societies. However, in the Netherlands, this
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.
Pega, Frank; Valentine, Nicole B; Matheson, Don; Rasanathan, Kumanan
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
Antonio Gonçalves Oliveira; Hilda Alberton Carvalho; Dayanne Paretti Corrêa
In an accounting-financial perspective applied to business organizations, the Going-Concern Principle presupposes their sustainability towards perpetuity, influencing and guaranteeing investors’ returns. In Public Management, this is no different, underlining the existence of the Going-Concern Principle of the State. This describes the State as a political society that, like the company, should be perennial and sustainable, always aiming for the promotion of the common good and the developmen...
Lateef Saheed Ademola
Full Text Available The study investigates the required skills and ethics of the forensic accountant in preventing fraudulent practices in the Nigerian public sector. The primary source of data was utilized for data collection. Using the simple random sampling (SRS, a total of 300 questionnaires were administered; 163 were retrieved. The data obtained was analyzed using SmartPLS - for measurement and structural model. One of the major findings revealed that skills requirement was significant predator of fraud prevention as well as ethics requirement. This means that the higher the skills and ethics of the forensic accountant, the better is the fraud prevention. It is thus, recommended that forensic accounting services should be made statutory in the Nigerian public sector to help in preventing fraudulent practices. Hence the need to create awareness and expand the application of forensic accounting services in Nigerian public sector.
Ţenovici Cristina Otilia
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.
... 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 within...
Pradana, Andika; Salehudin, Imam
This paper aims to analyze how work overload influences turnover intentions of newly hired public accountants. Job satisfaction, work related stress and work life conflicts are used as mediating variable between work overload and turnover intention. This study employed 141 auditors from several accounting firms operating in the Greater Jakarta region. Six proposed hypotheses was tested using Structural Equation Modeling (SEM). Results showed that work overload has significant effect in increa...
Valentin Ioan UŞURELU
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.
The public financial management (PFM) performance assessment in Mali covered all central government revenues and expenditures and the institutions responsible for their management. This means that the assessment covered central government ministries and institutions, along with their de concentrated units in the regions (governors' staff); and autonomous government agencies, of which there...
Eslava-Schmalbach, Javier; Barón, Gilberto; Gaitán-Duarte, Hernando; Alfonso, Helman; Agudelo, Carlos; Sánchez, Carolina
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.
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
Alleyne, Philmore; Hudaib, Mohammad; Haniffa, Roszaini
This paper reports the results of a survey with public accountants in Barbados on their intention to report a superior’s unethical behaviour. Specifically, it investigates to what extent perceived organisational support (POS) in audit organisations would moderate Barbadian public accountants’ intentions to blow the whistle internally and externally. Results indicate that internal whistle-blowing intentions are significantly influenced by all five individual antecedents (attitudes, perceived b...
Tatang Ary Gumanti
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.
Christensen, Peter Ove; Feltham, Gerald A.
, interest rates, expected equity returns, and inflation rates are all stochastic. We explicitly characterize the risk-adjustments to the fundamentals in an equilibrium setting. We show how the term structure of risk-adjustments depends on both the time-series properties of the free cash flows......-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...
Full Text Available The study aims at exploring the needs of a broad group of stakeholders of Malaysian public universities with respect to information items that should be disclosed in the university annual report, and their views on the disclosure importance of the items. This is a preliminary study towards the effort to develop an accountability reporting framework for Malaysian public universities. A questionnaire survey on the universities‟ stakeholders representing each stakeholder group which include policy makers, students, parents, employers, the public, university management and employees, suppliers and oversight entities was carried out in order to identify and confirm the stakeholders‟ disclosure needs. It is expected that the needs of the stakeholders in terms of information to be reported are comprehensive which include financial and non-financial information; and there are differences in the views on the disclosure importance of information among the stakeholder groups. The findings of this study provide a clear understanding of the information that should be disclosed in the annual reports of Malaysian public universities for accountability purpose. The findings may potentially assist the public universities to improve the way they discharge their public accountability through annual reporting.
Carlos Rodriguez Monroy
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
Hildebrandt, Lutz; Tischer, Sven
To explore how occurring critical incidents affect customer-brand relations, this study measures the impact on the basis of an online experiment. For this purpose, 1,122 usable responses are gathered considering the smartphone brands of Apple and Nokia as well as different scenarios. The respective reactions to these negative incidents are evaluated using the concept of customer-based brand equity. More precisely, a structure equation model is specified and differences in latent factor means ...
This article reports on the results of a financial rankings survey of the independent energy industry indicating that lenders and investors provided more than five billion dollars in capital for new, private power projects during the first six months of 1992. The topics of the article include rising equity requirements, corporate finance, mergers and acquisitions, project finance investors, revenue bonds, project finance lenders for new projects, project finance lenders for restructurings, and project finance advisors
Oluwatoyin Muse Johnson Popoola
Full Text Available This paper discusses task performance fraud risk assessment and forensic accountant and auditor knowledge and mindset in the Nigerian public sector. The aim of the study is to examine the fraud risk assessment in the Nigerian public sector through the efficient utilisation of forensic accountant and auditor knowledge and mindset. The effect will enhance the corporate governance and accountability practices among public sector accountants and auditors in Nigeria
Specchia, Maria Lucia; Veneziano, Maria Assunta; Cadeddu, Chiara; Ferriero, Anna Maria; Capizzi, Silvio; Ricciardi, Walter
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.
Kehinde David Adejuwon
Full Text Available The public sector in Nigeria is irrefutably beset with gross incompetence and ineffective management. Perplexing difficulties endure in the Nigerian public sector in spite of a number of reform programmes that have been designed to enhance efficient and effective service delivery for almost two decades. The fact that public service has failed dismally to achieve its laudable objectives is the reason for the vote of no confidence passed on its administrators by majority of the Nigerian populace. The article examines the dilemma of accountability and good governance in Nigeria and demonstrates that the critical point in achieving meaningful developments in the country intrinsically lay with improved service delivery in the public sector. The basic reason why the public service has become the scorn of the people is because for too long, both the government and public servants have paid lip service to the crucial issue of effective and efficient service delivery. The article argues that improved service delivery will improve both the performance and the image of public service and re-awaken the citizens’ interest and trust in them to do business with public servants. It suggests that in order to bring sanity back to the Nigerian Public Service, all unprofessional tendencies such as ethnicity bias and nepotism in appointments and promotions, lack of security of tenure of office, and appointment of non-career public servants into key positions in the public service must stop. Also, effective service delivery must be tailored to the circumstances of Nigeria. The study made use of secondary data obtained from various sources. It therefore concludes that without a reawakening of the culture of accountability and transparency lost over the years, the trusting relationship needed to forge between the government and the governed for the actualization of good governance will not materialize.
Perdue, Kathy J.; Valentine, Thomas
Examines the beliefs of certified public accountants (CPAs) in the state of Georgia concerning the effectiveness of distance education in providing continuing professional education (CPE). Findings indicate that the CPAs believe distance education to be an effective mode of learning, and that necessary technological capabilities are available to…
...; Securities Exchange Act of 1934 Release No. 63526/December 10, 2010] Order Approving Public Company... Company Accounting Oversight Board (the ``PCAOB'') to oversee the audits of companies and related matters..., subject to approval by the Commission, auditing and related attestation, quality control, ethics, and...
Camm, Frank; Stecher, Brian M.
Empirical evidence of the effects of performance-based public management is scarce. This report describes a framework used to organize available empirical information on one form of performance-based management, a performance-based accountability system (PBAS). Such a system identifies individuals or organizations that must change their behavior…
Wills, Monica; Brewer, Curtis; Knoeppel, Robert; Witte, James; Pargas, Roy; Lindle, Jane Clark
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…
Stecher, Brian M.; Camm, Frank; Damberg, Cheryl L.; Hamilton, Laura S.; Mullen, Kathleen J.; Nelson, Christopher; Sorensen, Paul; Wachs, Martin; Yoh, Allison; Zellman, Gail L.
Performance-based accountability systems (PBASs), which link incentives to measured performance as a means of improving services to the public, have gained popularity. While PBASs can vary widely across sectors, they share three main components: goals, incentives, and measures. Research suggests that PBASs influence provider behaviors, but little…
P.G.J. Roosenboom (Peter)
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
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.
Full Text Available 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, justice, honesty, and love reflected in public accountant personality will lead the accountants to personality with humanist values, as the leader on Earth with trustworthy, spreading love to others, beyond the consciousness to be devoted and faithful to Allah God Almighty.
Ana Rocío Acevedo-Pérez
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.
Full Text Available The concept of cost has been introduced in Italian Administration since the early nineties. There is a copious legislation referring directly or indirectly, to the need, as well as to the utility of measuring the costs of public administration, in deference, to a renewed interpretation of the constitutional principle of Good Performance in pursuance of Article. 97 of the Italian Constitution. The most recent and probably the most significant intervention at institutional level, is the implementation of fiscal federalism as provided by Law. 42, 2009. The core features of fiscal federalism are the transition from historical expenditure to standard costs as a criterion for determining financial needs of public bodies, together with the attempt to establish more meaningful accountability mechanisms, both to policy makers and to public management. The measurement of standard costs represents one of the pillars of fiscal federalism and it will be pursued using the mechanism of "best practice". Full implementation of fiscal federalism, therefore, requires the verification of the operating costs of all public administrations. According to statutory law, regions are also required to provide verification of operating costs, for the successful pursuing of fiscal federalism. The present research is going to assess the level of diffusion of cost accounting in Italian regional public administrations. The methodology used for this paper includes the analysis of regional law as well as interviews to the officials of accounting and auditing offices
Luiz Felipe Jacques da Motta
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.
Full Text Available The performance evaluation index system was established on the basis of 4E (Efficiency, Economic, Effectiveness, Equity theory to improve performance evaluation of Public-Private Partnership Projects for Residential Renovation (4P2R. Moreover, the index weighting model was demonstrated based on Ordered Weighted Averaging (OWA. Finally, the cloud model was used for performance evaluation, through the cloud uncertainty reasoning to determine the quantitative performance evaluation index value, the positive reverse cloud to calculate the qualitative performance evaluation index value, and the normal cloud to measure the project performance. The proof-of-concept application shows that the performance evaluation index system and evaluation model can better identify the deficiencies in the project, and provide targeted improvement measures for similar projects in the future.
Kusemererwa, Donna; Alban, Anita; Obua, Ocwa Thomas; Trap, Birna
To ascertain equity in financing for essential medicines and health supplies (EMHS) in Uganda, this paper explores the relationships among government funding allocations for EMHS, patient load, and medicines availability across facilities at different levels of care. We collected data on EMHS allocations and availability of selected vital medicines from 43 purposively sampled hospitals and the highest level health centers (HC IV), 44 randomly selected lower-level health facilities (HC II, III), and from over 400 facility health information system records and National Medical Stores records. The data were analyzed to determine allocations per patient within and across levels of care and the effects of allocations on product availability. EMHS funding allocations per patient varied widely within facilities at the same level, and allocations per patient between levels overlapped considerably. For example, HC IV allocations per patient ranged from US$0.25 to US$2.14 (1:9 ratio of lowest to highest allocation), and over 75 % of HC IV facilities had the same or lower average allocation per patient than HC III facilities. Overall, 43 % of all the facilities had optimal stock levels, 27 % were understocked, and 30 % were overstocked. Using simulations, we reduced the ratio between the highest and lowest allocations per patient within a level of care to less than two and eliminated the overlap in allocation per patient between levels. Inequity in EMHS allocation is demonstrated by the wide range of funding allocations per patient and the corresponding disparities in medicines availability. We show that using patient load to calculate EMHS allocations has the potential to improve equity significantly. However, more research in this area is urgently needed. The article does not report any results of human participants. It is implemented in collaboration with the Uganda's Ministry of Health, Pharmacy Division.
Agu Sylvia U
Full Text Available The effectiveness of the various measures put in place by government for the promotion of public accountability in Africa using Nigeria as a case study was examined using a 12-item questionnaire. The aim was to find the importance of these measures in the promotion of public accountability in Nigeria. A total of 240 respondents, comprising 140 males (65.6% and 100 females (34.4%, answered the questionnaire. The mean age of the respondents was 24.89 years. The result disclosed that these measures were partially implemented in the discharge of duties and this led to the achievement of very limited successes. The chi-square was also used to test the relationship between implementation of these measures and effectiveness of public accountability. The result revealed a significant relationship. Suggestions were therefore made on how to improve the use of these measures which included recognition of the importance of these measures, adequate monitoring, removal of the immunity clause, strict adherence to sanctions irrespective of whoever is involved, and compulsory accountability by leaders.
Van Belle, Sara; Mayhew, Susannah H
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
Full Text Available The most relevant problems of accounting and control in the sphere of commodity exchange are the reliable determination of the cost of mass goods and products during their storage and sale, as well as the operational orientation in pricing, taking into account the demand and supply in the interests of obtaining the necessary profit at an appropriate level of profitability. In the case of the sum stock accounting method for the goods in the retail trade and public catering, the especially important element of the accounting is the process of formation of retail sales prices and calculation of production cost of sales and profit of the enterprise. The article mainly focuses on the method of determining the retail sales prices for goods and products in the area of trade and public catering, respectively, through the use of trade mark-ups in percentage terms in relation not to the purchase, but to retail sales prices including VAT. Determining the cost of sales and its accounting is recommended to adjust only at the end of the month based on the calculation of the average percentage of trade mark-up (margin.
Tiago Villac Adde
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.
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...
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......, interest rates, expected equity returns, and inflation rates are all stochastic. We explicitly characterize the risk-adjustments to the fundamentals in an equilibrium setting. We show how the term structure of risk-adjustments depends on both the time-series properties of the free cash flows...
... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 45 and Scheduled Public Hearing AGENCY: Federal Accounting Standards Advisory Board... Financial Accounting Standard 45, Deferral of the Transition to Basic Information for Long-Term Projections...
Laura Alcaide MUÑOZ
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.
The purpose of this study was to explore the association of NCLB/accountability with educational output and input for New York State, collectively. Focusing on ELA and Math achievement in 4th and 8th grades, this study demonstrated the association of accountability outcomes in three ways: "accountability design, school proficiency level, and…
Dustin, Daniel L., Ed.; And Others
Seven articles on equity issues in leisure services focus on conservation for the future, resource allocation inequities in wildland recreation, leisure services for people of color and people with disabilities, serving all children in community recreation, women and leisure services, and equity in public sector resource allocations. (JD)
Corrie Rebecca Block
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.
This thesis deals with a proposal of high-school course book for the specialization "Public Administration". The aim of the thesis is to offer the textbook of accounting for public sector which covers the needs of both teachers and students. For this purpose, the survey was performed firstly. The respective survey showed that no suitable textbook had been available on the market. The teachers usually use the course book of P. Štohl. Both students and teachers agree on the requirements for thi...
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.
time in recent history. ... Results: Equity has been a long quest in public health and global health equity could be seen as part of ... Sub-Saharan Africa will remain an enduring preoccupation ..... In recent years, “Equity as a shared vision for health and ..... skilled workers is evolving as a policy position in the US and Europe.
Full Text Available The move from the cash basis to the accrual basis of accounting in the Australian Public Sector (APS was akey element of the New Public Management (NPM reform program and an event of historical significance.The aim of this paper is to identify key events in this transition and to analyse them through the theoreticallens of Habermas' (1976 theory of legitimation. Key elements of the literature concerning accrualaccounting in the APS are reviewed, together with a discussion of the relevance of Habermas (1976 to thisstudy. These critical historical events are then analysed according to Habermas (1976. The central argumentexpressed within this paper is that accrual accounting can be seen to be a device used by different levels ofgovernment in the APS in an attempt to combat the tendencies for economic, rationality and legitimacydifficulties that are commensurate with welfare state societies such as Australia.
O'Neill, Paul T.; Rhim, Lauren Morando
When public charter schools first opened in the early 1990s, each was unique and independent. But as successful public charter schools continued to grow and expand their impact beyond a single site, and as organizations developed school designs that could be implemented at multiple locations, networks of public charter schools emerged. The public…
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 ...
Linková, Marcela; Stöckelová, Tereza
Roč. 39, č. 5 (2012), s. 618-629 ISSN 0302-3427 R&D Projects: GA AV ČR KJB700280907; GA MŠk OK08007 Institutional research plan: CEZ:AV0Z70280505 Keywords : research assessment * Czech Republic * public accountability Subject RIV: AO - Sociology, Demography Impact factor: 0.983, year: 2012 http://spp.oxfordjournals.org/content/early/2012/05/29/scipol.scs039
Bosa, Iris M
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.
Full Text Available This paper analyses a case study undertaken in 2001 of a Victorian public sector water utility to examine theimplications of public sector ‘modernisation’ reforms of the 1980s and 1990s for the adoption ofenvironmental accounting (EA procedures within the Victorian water industry. Legislative reforms haveresulted in the allocation of overhead costs for the purpose of segmented reporting and to measure the ‘fullcost’ of departments. This was consistent with the “managerialist”, “marketization” and “strategic” phases ofpublic sector ‘modernisation’ reforms, but did not measure the full economic (environmental cost. Theapplication of full cost recovery for the purpose of efficiency was further evidence of the impact of publicsector modernisation reforms but did not extend to the recovery of externalities. Private environmental costswere traced and integrated into direct cost categories, consistent with the philosophy of managerialism. Costswere measured for the purposes of promoting the contracting out of selected services and functions. Therewas limited adoption of environmental accounting practices, due to the absence of environmental accountingmeasurement guidelines. Staff interviewed recognized the importance of environmental issues, but were yetto appreciate the benefits of adopting EA practices. Subsequent to the case study, the Victorian governmentintroduced legislation that required water authorities to make provisions for environmental contributions, astep towards accounting for environmental externalities. This was the beginning of the “sustainability” phaseof public sector ‘modernisation’ reforms.
Full Text Available One of the features of democratic political systems is the accountability against their own performances. Media, one of the powerful elements of civil society and effectual on public thought, plays an important role in making the government responsive. To achieve this goal, the present study tries to investigate the effect of media on the improvement of the accountability level of the government agencies. The statistical society of this research includes all male students of Azad Ghaemshahr University where 320 students were selected through purposive sampling method based on Kerjesy and Morgan table. Applied research method is used in this survey. A researcher-made questionnaire was used to collect the required data. In order to validate the instrument, appropriate questions related to each variable were extracted from valid sources and finally approved by authorities. In order to calculate the reliability of the questionnaire, Cronbach’s alpha was calculated to be 89. Since the distribution of the data was normal, parametric statistical tests were used to testify the hypotheses. The findings of the study show that the media could be effective in terms of making public organizations responsive, through leading and training the public, unifying demands, and monitoring and broadcasting. However, the findings reveal that if the media were free and independent, they would better perform their responsibilities. Finally, the study at hand concludes that in comparison to other media, television is much more powerful in terms of pushing the public sector to be responsive.
Lostao, Lourdes; Blane, David; Gimeno, David; Netuveli, Gopalakrishnan; Regidor, Enrique
This paper estimates the pattern of private and public physician visits and hospitalisation by socioeconomic position in two countries in which private healthcare expenditure constitutes a different proportion of the total amount spent on health care: Britain and Spain. Private physician visits and private hospitalisations were quantitatively more important in Spain than in Britain. In both countries, the use of private services showed a direct socioeconomic gradient. In Spain, the use of public GPs and public specialists tends to favour the worst-off, but no significant differences were observed in public hospitalisation. In Britain, with some exceptions, no significant socioeconomic differences were observed in the use of public health care services. The different pattern observed in the use of public specialist services may be due to the high frequency of visits to private specialists in Spain. © 2013 Published by Elsevier Ltd.
Johnston, R; Crooks, V A
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.
HALIL DINCER KAYA
Full Text Available In this study, I examine the characteristics of U.S. corporate borrowers (public debt, private placement, and syndicated loan firms in HOT versus COLD equity markets. My main objective is to see the characteristics of firms that choose debt financing even when the equity market is HOT. HOT equity markets are defined as the top twenty percent of the months in terms of the de-trended number of equity offerings. I find that the HOT equity market borrowers generally have higher market-to-book ratios compared to the COLD market borrowers. Also, in HOT equity markets, the public debt firms (i.e. the corporate bond issuers tend to have fewer tangible assets, the private placement firms tend to be smaller and highly levered, and the syndicated loan firms tend to be smaller, more profitable, and less levered compared to the COLD market firms. When I look at the number of transactions in each market, I find that when the equity market is active (i.e. HOT, the syndicated loan market is even more active. During these periods, the public debt market is also active (although not as much as the equity or the syndicated loan markets. When I look at the sizes of the transactions in each market, I find that the private placements tend to be significantly larger in HOT markets compared to COLD markets. I conclude that while the equity, the public debt, and the syndicated loan markets move together in terms of market activity, the equity market and the private placement markets move together in terms of the size of the transaction.
Pires, Susana Sofia Castelo
The following dissertation has the purpose to value the Unilever Group, but more specifically Unilever N.V. being publicly traded in the Amsterdam Exchange Index. Unilever is seen as a global player and one of most successful and competitive fast-moving consumer goods companies. In order to valuate Unilever’s equity, a Discounted Cash Flow (DCF) approach is first carried out, since it is believed to be the most reliable methodology. The value estimated was €36.39, advising one to buy its s...
Raza, Hendra; Maksum, Azhar; Erlina; Lumban Raja, Prihatin
Azhar Maksum This study aims to examine empirically the antecedents of individual performance on its consequences of turnover intention in public accounting firms. There are eight variables measured which consists of auditors' empowerment, innovation professionalism, role ambiguity, role conflict, organizational commitment, individual performance and turnover intention. Data analysis is based on 163 public accountant using the Structural Equation Modeling assisted with an appli...
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
Ydesen, Christian; Andreasen, Karen E.
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,…
... 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 for...
Full Text Available This multi-discipline research investigated the determinants of trust in the relationship between Australia’s public accountants and their small and medium-sized (SME clients. In excess of four hundred SME owners, across Australia, were surveyed to test a proposed model and client intimacy variables were found to be the most significant predictors of trust in this important relationship. Offer-related variables, primarily the provision of advisory or performance-related services (rather than conformance-related services, were also found to be significant, however, at a lesser level than client intimacy and relationship variables. The multi-dimensionality of the trust construct was also highlighted.
Reinstein, A; Dery, R J
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.
Lu, Ying; Weinberg, Sharon L.
The New York City Department of Education (NYC DOE) gifted-and-talented programs aim to support all students of exceptional learning potential within the public school system. Using proprietary data made available to us by the NYC DOE, we show, however, that substantial disparities exist in the rates of gifted-and-talented admission test taking,…
A. S. L. Lindawati
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.
Cleary, Susan; Silal, Sheetal; Birch, Stephen; Carrara, Henri; Pillay-van Wyk, Victoria; Rehle, Thomas; Schneider, Helen
The scaling up of antiretroviral treatment (ART) for HIV-infected adults requires a sizeable investment of resources in the South African public health care system. It is important that these resources are used productively and in ways that reach those in need, irrespective of social status or personal characteristics. In this study we evaluate whether the distribution of ART services in the public system reflects the distribution of need among adults in the urban population. Data from a 2008 national survey were used to estimate the distribution of socioeconomic status (SES) and sex in HIV-positive adults in urban areas. These findings were compared to SES and sex distributions in 635 ART users within 6 urban public ART facilities. Close to 40% of those with HIV are in the lowest SES quintile, while 67% are women. The distributions in users of ART are similar to these distributions in HIV-positive people. Patterns of ART use in study settings correspond to patterns of HIV in the urban population at the national level. This suggests that the South African ART programme is on track to ensure equitable delivery of treatment services in urban settings. Copyright © 2010 Elsevier Ireland Ltd. All rights reserved.
FELIPE PRETTI CASOTTI
A precificação das ações emitidas em ofertas públicas iniciais tem sido alvo de estudos em diversos países. Abordando o conceito de avaliação por múltiplos, este trabalho busca verificar se as ações das empresas estavam sub-avaliadas ou super-avaliadas no momento das suas Ofertas Públicas Iniciais (Initial Public Offerings). Posteriormente, são determinados os custos de capital próprio adotados na emissão, verificando-se a diferença entre betas utili...
The objective of this research is to design, develop and implement an intelligent decision support system (IDSS) for making rational private equity investment decisions. (Private equity investments are capital investments in enterprises that are not traded on public equity markets; they include Equity Buy-Out, Venture Capital, and the new Equity Crowd Funding (ECF) asset classes). The design and development of the IDSS requires the integration of investment science (valuation theory, portfoli...
Biemel, Friedhelm W.; Henseler, Jörg; Meyer, Jorn-Axel
Customer relationships are most important assets of many SMEs. Customer Equity is the sum of the values of all customer relationships. Customer Equity will not be found in any balance sheet, nevertheless it has strategic importance. Even if companies do not want to publish their Customer Equity for
Bardhan, Nilanjana R
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.
Van Belle, Sara; Mayhew, Susannah H
Objective In health, accountability has since long been acknowledged as a central issue, but it remains an elusive concept. The literature on accountability spans various disciplines and research traditions, with differing interpretations. There has been little transfer of ideas and concepts from other disciplines to public health and global health. In the frame of a study of accountability of (international) non-governmental organisations in local health systems, we carried out a meta-narrative review to address this gap. Our research questions were: (1) What are the main approaches to accountability in the selected research traditions? (2) How is accountability defined? (3) Which current accountability approaches are relevant for the organisation and regulation of local health systems and its multiple actors? Setting The search covered peer-reviewed journals, monographs and readers published between 1992 and 2012 from political science, public administration, organisational sociology, ethics and development studies. 34 papers were selected and analysed. Results Our review confirms the wide range of approaches to the conceptualisation of accountability. The definition of accountability used by the authors allows the categorisation of these approaches into four groups: the institutionalist, rights-based, individual choice and collective action group. These four approaches can be considered to be complementary. Conclusions We argue that in order to effectively achieve public accountability, accountability strategies are to be complementary and synergistic. PMID:27388347
Van Belle, Sara; Mayhew, Susannah H
In health, accountability has since long been acknowledged as a central issue, but it remains an elusive concept. The literature on accountability spans various disciplines and research traditions, with differing interpretations. There has been little transfer of ideas and concepts from other disciplines to public health and global health. In the frame of a study of accountability of (international) non-governmental organisations in local health systems, we carried out a meta-narrative review to address this gap. Our research questions were: (1) What are the main approaches to accountability in the selected research traditions? (2) How is accountability defined? (3) Which current accountability approaches are relevant for the organisation and regulation of local health systems and its multiple actors? The search covered peer-reviewed journals, monographs and readers published between 1992 and 2012 from political science, public administration, organisational sociology, ethics and development studies. 34 papers were selected and analysed. Our review confirms the wide range of approaches to the conceptualisation of accountability. The definition of accountability used by the authors allows the categorisation of these approaches into four groups: the institutionalist, rights-based, individual choice and collective action group. These four approaches can be considered to be complementary. We argue that in order to effectively achieve public accountability, accountability strategies are to be complementary and synergistic. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/
In order to fight against the climatic change, the European directive 87/2003 provides for 2005 the adoption of a European market of negotiable releases permits but entrusts each state with choosing the method of permits allocation to the concerned domestic firms. Underwriting the reaching of the aim of pollution abatement in minimizing the global costs developed, the permits market is an economical tool of environmental policy chose for this double efficiency. But on which criteria determine the initial allocation? One of the most pertinent referents is the equity. What are the requirements for this in this situation? Seizing on this question, the thesis considers the contribution that can bring the moral and political philosophy, in particular the theories of the distributive justice, taking into account of two important aspects of the problem: 1)the property to distribute has particular characteristics, particularly the negotiability; 2)the attributing agents are firms and not the physical persons. In the first part, the thesis reveals, via the economical analysis, the operation of a permit competitive market and identifies the stakes, both at the pollution decision level than of the firms production in various contexts of market, and at those of the input or output decisions. In the second part, this work deals with the justice theories. The approach consists at first to establish their relevance showing that a firm can be considered as a moral entity, and be subject of duties and rights. Then, the question is to adapt the theories argumentation to this entity. This work emphasizes particularly the idea of a right to the chances equality for the competitiveness. It is then in the tension between this right and the duty to comply with the environmental policy that is found the equitable allocation. (O.M.)
Full Text Available The Schools Act, 84 of 1996 (section 42(b, requires that all public schools in South Africa, “as soon as practical, but not later than three months after the end of each financial year, draw up annual financial statements”. These schools must further submit audited financial statements to the Department of Education within six months after the school’s year end (section 43 and according to section 43(6, “at the request of an interested person, the governing body must make the records referred to in section 42, and the audited or examined financial statements referred to in this section, available for inspection”. The compilation, auditing and submission of these statements are therefore legally required and are compulsory for all schools. The study aims firstly to establish whether schools in South Africa comply with the current legislative prescripts and accounting and auditing practices, and secondly to identify possible problem areas in this regard.
Manetta, Christopher T; Gentile, Julie P; Gillig, Paulette Marie
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.
Full Text Available The purpose of this paper is to highlight similarities and differences between one Croatian and one Italian public hospital regarding the implementation of cost accounting and full costing method in their accounting systems. Moving from the theoretical background, it is evident that cost accounting methods introduced in healthcare sector bring benefits to the whole society through an increased efficiency of the healthcare services provided. It primarily ensures better governing of hospital’s resources allowing more transparency in spending public funds. The main topic is that with the introduction of cost accounting system for internal purposes in public hospitals, the management would be able to govern them in a more efficient and effective way while reducing costs. The research for this paper was conducted through the interview of accounting officers in one Croatian and one Italian public hospital. The main results show that there are differences in legislation background regarding how they record costs, but also how they allocate costs to the cost objects and in how they use cost information in their decision-making process. In order to successfully manage public hospitals, it is crucial that true, timely and valid information are obtained as a base for the decision-making process. The cost accounting methodology is therefore essential to the management of public hospitals. It must provide information on the type and amount of resources spent, and thus enable the preconditions for control, management and potential reduction of costs.
... of the Board Section 1. General Provisions * * * Rule 1001. Definitions of Terms Employed in Rules... Accounting Oversight Board; Notice of Filing of Proposed Temporary Rule for an Interim Program of Inspection... Act of 2002 (the ``Act''), notice is hereby given that on June 21, 2011, the Public Company Accounting...
Zhou, Donghua; Feng, Zhanchun; He, Shasha; Sun, Xi; Ma, Caihui; Lv, Benyan; Zou, Xiong
To explore healthcare disparities in rural China two years after the implementation of the Essential Public Health Service (EPHS) reform in 2009. A cross-sectional study was conducted by surveying 930 hypertension patients (HPs) from different regions in rural China in 2011. The percentages of patients using recommended four or more follow-up visits in a year were calculated by patient socio-demographic characteristics and statistically examined using chi-square and logistic regression to uncover disparities and correlated factors in EPHS use. The rates were not significantly different by age, gender, education, insurance status or income, but significantly different by region and hypertension history (p<0.01). Higher rates were also observed on patients who sought actively follow-up service at clinics, making appointment for the next follow-up with doctors, awareness of the need of follow-up, more satisfied with the follow-up services, and better medication adherence (p<0.01). There were no disparities observed among HPs in the use of follow-up services, suggesting that the reform has to some extent achieved its goal in ensuring equal access to EPHS. In this regard, regional implementation of the national policies and improvement of EPHS management at local level should be further improved.
..., including related disclosures: Significant changes in the company's accounting principles, financial... respect to the accounting principles applicable to that company. Risk of Material Misstatement 5. The risk...; less complex business processes and financial reporting systems; more centralized accounting functions...
Block, Corrie Rebecca
A public Montessori school is expected to demonstrate high student scores on standardized assessments to succeed in the current school accountability era. A problem for a public Montessori elementary school is how to make sense of the school's high-stakes assessment scores in terms of Montessori's unique educational approach. This case study…
Full Text Available Accounting information plays a key role in the foundation process of public sector decisions. Financing budget deficits, treasury risk identification (availability risk, formation of tax claims, foundation of financial sustainability for public investment projects are just some examples of using accounting information in decision-making process of credit accountant. How can we use and process accounting information in the foundation of public investment projects? We will try to answer this question in the content of this paper. The revenues and expenses, as accounting information, are necessary for determining the actual financial net value and/or the actual economic net value. These indicators have decisive information power in accepting and / or rejecting public investment projects. In the current economic context, the importance of investments is major for at least three reasons: the first one is a highly circulated reason in the last 20 years: the increase of technology, the alignment of the technology used in the alignment of competitors from the European market and even worldwide; the second reason is linked to the support of economic growth in crisis conditions through a policy of major investments especially in the infrastructure sector; the third reason, which derives from the second one, is that of post-accession grant funds available for investment both in private and public sectors. The importance given to public investments is also revealed by the authorities' approach to establishing key areas of interventions under grant programs (with programs designed to both public and private environment designed exclusively to carry out public investment programs (for example the POS Transport. In this context, the present research is intended to be a documentary of the role that accounting information plays in decision-making process that precedes the development of an investment, especially as most major investments are made in the public
Stecher, Brian M; Camm, Frank; Damberg, Cheryl L; Hamilton, Laura S; Mullen, Kathleen J; Nelson, Christopher; Sorensen, Paul; Wachs, Martin; Yoh, Allison; Zellman, Gail L; Leuschner, Kristin J; Camm, Frank; Stecher, Brian M
Performance-based accountability systems (PBASs), which link incentives to measured performance as a means of improving services to the public, have gained popularity. While PBASs can vary widely across sectors, they share three main components: goals, incentives, and measures. Research suggests that PBASs influence provider behaviors, but little is known about PBAS effectiveness at achieving performance goals or about government and agency experiences. This study examines nine PBASs that are drawn from five sectors: child care, education, health care, public health emergency preparedness, and transportation. In the right circumstances, a PBAS can be an effective strategy for improving service delivery. Optimum circumstances include having a widely shared goal, unambiguous observable measures, meaningful incentives for those with control over the relevant inputs and processes, few competing interests, and adequate resources to design, implement, and operate the PBAS. However, these conditions are rarely fully realized, so it is difficult to design and implement PBASs that are uniformly effective. PBASs represent a promising policy option for improving the quality of service-delivery activities in many contexts. The evidence supports continued experimentation with and adoption of this approach in appropriate circumstances. Even so, PBAS design and its prospects for success depend on the context in which it will operate. Also, ongoing system evaluation and monitoring are integral components of a PBAS; they inform refinements that improve system functioning over time. Empirical evidence of the effects of performance-based public management is scarce. This article also describes a framework used to evaluate a PBAS. Such a system identifies individuals or organizations that must change their behavior for the performance of an activity to improve, chooses an implicit or explicit incentive structure to motivate these organizations or individuals to change, and then
Welch, Vivian; Jull, J; Petkovic, J; Armstrong, R; Boyer, Y; Cuervo, L G; Edwards, Sjl; Lydiatt, A; Gough, D; Grimshaw, J; Kristjansson, E; Mbuagbaw, L; McGowan, J; Moher, D; Pantoja, T; Petticrew, M; Pottie, K; Rader, T; Shea, B; Taljaard, M; Waters, E; Weijer, C; Wells, G A; White, H; Whitehead, M; Tugwell, P
Health equity concerns the absence of avoidable and unfair differences in health. Randomized controlled trials (RCTs) can provide evidence about the impact of an intervention on health equity for specific disadvantaged populations or in general populations; this is important for equity-focused decision-making. Previous work has identified a lack of adequate reporting guidelines for assessing health equity in RCTs. The objective of this study is to develop guidelines to improve the reporting of health equity considerations in RCTs, as an extension of the Consolidated Standards of Reporting Trials (CONSORT). A six-phase study using integrated knowledge translation governed by a study executive and advisory board will assemble empirical evidence to inform the CONSORT-equity extension. To create the guideline, the following steps are proposed: (1) develop a conceptual framework for identifying "equity-relevant trials," (2) assess empirical evidence regarding reporting of equity-relevant trials, (3) consult with global methods and content experts on how to improve reporting of health equity in RCTs, (4) collect broad feedback and prioritize items needed to improve reporting of health equity in RCTs, (5) establish consensus on the CONSORT-equity extension: the guideline for equity-relevant trials, and (6) broadly disseminate and implement the CONSORT-equity extension. This work will be relevant to a broad range of RCTs addressing questions of effectiveness for strategies to improve practice and policy in the areas of social determinants of health, clinical care, health systems, public health, and international development, where health and/or access to health care is a primary outcome. The outcomes include a reporting guideline (CONSORT-equity extension) for equity-relevant RCTs and a knowledge translation strategy to broadly encourage its uptake and use by journal editors, authors, and funding agencies.
Honoré, Peggy A; Leider, Jonathon P; Singletary, Vivian; Ross, David A
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.
Gray, Muir; Lagerberg, Tyra; Dombrádi, Viktor
Precision medicine carries huge potential in the treatment of many diseases, particularly those with high-penetrance monogenic underpinnings. However, precision medicine through genomic technologies also has ethical implications. We will define allocative, personal, and technical value ('triple value') in healthcare and how this relates to equity. Equity is here taken to be implicit in the concept of triple value in countries that have publicly funded healthcare systems. It will be argued that precision medicine risks concentrating resources to those that already experience greater access to healthcare and power in society, nationally as well as globally. Healthcare payers, clinicians, and patients must all be involved in optimising the potential of precision medicine, without reducing equity. Throughout, the discussion will refer to the NHS RightCare Programme, which is a national initiative aiming to improve value and equity in the context of NHS England.
María J. Rodríguez
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.
Romero, Jaime; Yagüe, María J.
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 alte...
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…
... financial information within generally accepted accounting principles that have been discussed with... the person(s) identified by the auditor as responsible for overseeing the accounting and financial...-making authority and responsibility to oversee the accounting and financial reporting processes of the...
G.J. de Zwart (Gerben); B. Frieser (Brian); D.J.C. van Dijk (Dick)
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
Full Text Available The purpose of this paper is to examine the attitude of public accountants in situations of ethical dilemmas in their professional activities. This paper examines the effect of ‘teposliro’ on ethical decision-making and seek to establish the prevalence of ‘semuci’ perception bias in accounting research. Public accountants’ preferences determine their ‘teposliro’ levels as they answered questions about fi ve scenarios related to auditing practicest to measure their ethical judgments. An important fi nding of this study suggests that ‘teposliro’ infl uence ethical decision making and there is existence of social recognition of the ‘semuci’ or ‘holier than others’ among the public accountants.
David P. Donnelly; Jeffrey J. Quirin
At the aggregate level, turnover costs firms in the accounting profession billions of dollars each year (Larkin 1995). Though the costs of turnover vary widely from firm to firm, one study estimates that each separation costs firms $4,000 to $8,000 in training and recruiting costs (Roth and Roth 1995). Further complicating the professions turnover dilemma, changing organizational structures and workforce demographics are forcing public accounting firms to update employee recruitment and reten...
Radu Riana Iren
Full Text Available Full of reforms, accounting science always tried to approach the concerned user requirements as return on capital employed and the complete picture of the operations that occurred during the financial year. For public sector entities, international financial reporting practices are referring to International Accounting Standards for the Public Sector (IPSAS. In this paper we intend to present a parallel between International Financial Reporting Standards (IFRS and IPSAS conjunction with the main aspects of budgetary lending highlighted through a case study aimed at the budget-funded institutions Galati Local Council in 2011-2013.
Full Text Available Discrepancy of possibilities of modern accounting to the demands of economical safety directed for the satisfaction of informational needs of various groups of users of accounting in order they could make grounded and timely management decisions while providing stable and steady functioning both an enterprise and a region where this enterprise runs and also a state as a whole, has caused the necessity of searching for other concepts and the models of accounting information formation. The research proves that the most advantages for economical safety providing belong to the concept of cost accounting. The use of this concept will allow to identify the information necessary for the sides interested in it; to model external corporation accounting including field peculiarities of an enterprise; to disclose the information concerning not only to internal parameters but also to external environment where the enterprise functions; to assess the risks of businesses and show their influence in corresponding forms of accounting. The adaptation of the concept of cost accounting into the practice of home enterprises (if the informational needs of economical safety are provided will require definite changes in the structure and contents of accounting information, on one hand, and the improvement (view, shift of the principles of preparation of accounting as the accounting base, on the other hand.
Flores Konja, Adrian Alejandro; Hidalgo Tupia, Manuel Alberto
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 ...
Lefevere, J.; Walgrave, S.; de Swert, K.
How people perceive public opinion is important because it affects their willingness to express themselves. This paper investigates whether two different portrayals of public opinion in the TV news affect people’s perception of public opinion. We use an experimental design in which roughly one
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…
This paper examines the extent to which American law and legal institutions have addressed problems of intergenerational equities. Beginning with a definition of the issue, the paper goes on to address conservation law, public debt ceilings, property law, and eugenic laws. The research supports the conclusion that neither statutory law, the formal expression of public policy articulated by the legislature, nor common law, the case-by-case definition of private legal rights by the courts has developed a coherent set of legal principles for dealing with the difficult problems of intergenerational equity. 15 references
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…
California Association of School Business Officials, Sacramento.
This manual focuses attention on the problems involved in accounting for student body organization funds and offers information that may be used by school districts in establishing, reviewing, and revising fiscal policies and accounting procedures for student body organizations. It is intended that the application of the basic principles set forth…
dos Santos, Mônica Pereira; de Melo, Sandra Cordeiro; Santiago, Mylene Cristina; Nazareth, Paula
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…
Blokdijk, J.H. (Hans); Drieenhuizen, F.; Stein, M.T.; Simunic, D.A.
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"
van Helden, G.J.; Aardema, H.; ter Bogt, H.J.; Groot, T.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
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
Maristella Barros Ferreira de Freitas
Full Text Available The external control in Brazil is constitutional attribution of the legislative power, with the assistance of the Courts of Accounts and aims to oversee the public administration regarding legality, impersonality, morality, efficiency and others. This type of control presupposes a public management, in all areas, proba and efficient, that attends to the yearnings of the society. However, the current news about corruption investigations in the Brazilian public administration indicates that there are flaws in the external control carried out by the Audit Courts. For the relevance of the question, this article intends to investigate the causes of this inefficiency and the alternatives that present to correct it.
Robinson, Victoria A; Hunter, Duncan; Shortt, Samuel E D
Little attention has been paid to the need for accountability instruments applicable across all health units in the public health system. One tool, the balanced scorecard was created for industry and has been successfully adapted for use in Ontario hospitals. It consists of 4 quadrants: financial performance, outcomes, customer satisfaction and organizational development. The aim of the present study was to determine if a modified nominal group technique could be used to reach consensus among public health unit staff and public health specialists in Ontario about the components of a balanced scorecard for public health units. A modified nominal group technique consensus method was used with the public health unit staff in 6 Eastern Ontario health units (n=65) and public health specialists (n=18). 73.8% of the public health unit personnel from all six health units in the eastern Ontario region participated in the survey of potential indicators. A total of 74 indicators were identified in each of the 4 quadrants: program performance (n=44); financial performance (n=11); public perceptions (n=11); and organizational performance (n=8). The modified nominal group technique was a successful method of incorporating the views of public health personnel and specialists in the development of a balanced scorecard for public health.
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.
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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.
Toukoushian, Robert K.
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…
... of a government-provided equity infusion, a benefit exists to the extent that the investment decision... company as a whole. In making the equityworthiness determination, the Secretary may examine the following..., adjusted, if appropriate, to conform to generally accepted accounting principles; (C) Rates of return on...
This paper points out that in public relations (PR) the global network approach is fast catching on along with the trend of opening subsidiary offices and entering joint ventures and affiliations with PR agencies in various parts of the world. The paper discusses the need to build theory in the area of international public relations so that…
This paper analyses the nature of collaborative teacher learning as a form of 'public sphere', under current policy conditions. The research draws upon Habermas' notions of communicative action and public spheres, and literature on the nature of teachers' learning in the context of standardized curriculum and assessment reform, to analyse how…
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.
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.
Full Text Available Studied global trends of public administration land use and protection. In particular, zemleohoronni measures in the developed world are implemented through rural development policy, based on the conduct of the common agricultural policy, the creation of funds to support farmers, provide technical assistance, development of national programs and future development plans. For the European Union development policy documents on the development of land areas for 5-10 years - the overall trend. Land management activities are conducted in foreign countries on the basis of approved design documentation for land management different direction. Found that the use of land and resource potential in the world is subject to the requirements of environmental safety. Agrarian relations in these countries are based on incentive levers, with direct execution of the rules of use and protection of land. By 2020, the strategy of the Common Agricultural Policy of the European Union provides funding for joint agricultural market, direct subsidies to farmers and stimulate agricultural development. Common Agricultural Policy of the European Union for its activities fully demonstrates the ability of European economies to maintain the same level of development. State administration of environmental impact on the economic interests of the tenure or land use in countries with market economies include: tax exemptions (to make environmentally oriented activities, soft loans (available on interest rates for environmental investments, subsidies (for the implementation of environmental programs and subsidies (for growing products without pesticides entities. It is proved that the system of economic instruments in environmental policy Ukraine needs to improve, because it is poorly developed. Experience in other countries shows that as we strengthen land management tools (instruments for land administration, and its supporting tools to succeed in the system of rational land use
Full Text Available This research studies the accountability and performance of public sector organizations. It provides empirical evidence about the relationship between the use of a performance measurement system and the organizational factors of accountability and organizational performance. We investigate the three roles of a performance measurement system (its operational use, incentive use, and exploratory use, and three organizational factors (contractibility, the legislative mandate, and management commitment. A mixed method approach with sequential explanatory design was used to answer the research question. The hypotheses testing used Structural Equation Modelling-Partial Least Square (SEM-PLS. Our findings were based on survey data from 137 SKPD officers in the local government of Yogyakarta Province, and showed that management commitment had a positive association with accountability and organizational performance. We also found a positive association between the legislative mandate and accountability. However, this research did not find any significant association among the three roles of the performance measurement system with accountability and organizational performance. Based on the institutional theory, our findings show substantial contributions by the institutional isomorphism, which was used in an appropriate manner to explain the context of public sector organizations, especially in the local government of Yogyakarta Province.
Full Text Available The article investigates and analyses the nature of the Contracts for exploitation of WSS assets concluded between the Water Supply and Sewerage Associations and operators under the Water Act in order to outline the opportunities for accounting of the assets and liabilities resulting from these contracts. The contracts, as well as the WSS Associations, are new and unique for Bulgarian practice phenomena, affecting the entire water supply sector and their reporting poses considerable difficulties in practice. The article is based on an analysis of the normative requirements of the Water Act, a study of the clauses of the contracts, as well as their comparison with the concession contracts. Based on the analysis of their economic nature and under the requirements of the International Accounting Standards, a model of accounting for the assets and liabilities arising from these contracts is proposed, including their presentation and valuation in the financial statements of the operators.
Full Text Available Policy accountability is a form of manifestation of public officials responsible to the people. One form of policy accountability that is discussed here is street vendors policy accountability, because they are a group of citizens who have the economic activities in public spaces. The existence of this policy how-ever, the number of street vendors from year to year increase in Makassar City. Therefore, this study seeks to uncover and explain the democratic policy ac-countability through the street vendors’ responses and expectations to the implementation of street ven-dors empowerment policy in Makassar City; and to uncover and explain the democratic policy account-ability through the stakeholders’ responses and ex-pectations to the implementation of street vendors empowerment policy in Makassar City. To achieve these objectives, the study uses democracy theory, in which this theory focuses on togetherness in dis-cussing solutions to the various problems of street vendors and in the policy implementation as well.This study used a qualitative design and case studies strat-egy. Data collection techniques used was observa-tion, interview, and documentation. Data were ana-lyzed with case description its settings. The results of this study pointed out that the interests and needs of the street vendors are not met through the empow-erment policies vendors. This is caused by the ab-sence of accountability forum as a place of togeth-erness all of street vendors empowerment stakehold-ers’. Street vendors empowerment policy in Makassar City are designed base on a top-down approach, so they are considered as objects, which must accept all government programs aimed at them.
Jackling, Beverley; Natoli, Riccardo; Nuryanah, Siti; Ekanayake, Dimuthu
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…
... Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standard No. 7, Engagement Quality... (the ``Commission'') a notice (the ``Notice'') of proposed rules (File No. PCAOB-2009-02) on Auditing... identify any significant engagement deficiencies before it issues its audit report. Auditing Standard No. 7...
Burke, Matthew; Devore, Richard; Stopek, Josh
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…
Schoenfeld, Jerry; Segal, Gerry; Borgia, Dan
A primary goal for professors in academia is to facilitate the career success of their students by providing them with the necessary subject knowledge, skills, experience, and confidence. In this paper, we propose the Social Cognitive Career Theory (SCCT) model as a useful tool to explain how accounting students' career interests, goals, and…
The EPA is providing notice of an Administrative Penalty Assessment in the form of an Expedited Storm Water Settlement Agreement against Rock Equity Holdings, LLC, for alleged violations at The Cove at Kettlestone/98th Street Reconstruction located at 3015
Nowadays brands have become significant drivers for product purchasing and usage decisions. Thus, they constitute a substantial intangible asset for most companies. In order to gain customers and make them become loyal, firms have to establish the equity of the brand and present it in a clear and visible way to their target market. Therefore the topic of brand equity plays a major role in the creation and development of product and company brand strategy. The paper focuses on some general inf...
Banke-Thomas, Aduragbemi Oluwabusayo; Madaj, Barbara; Charles, Ameh; van den Broek, Nynke
Increased scarcity of public resources has led to a concomitant drive to account for value-for-money of interventions. Traditionally, cost-effectiveness, cost-utility and cost-benefit analyses have been used to assess value-for-money of public health interventions. The social return on investment (SROI) methodology has capacity to measure broader socio-economic outcomes, analysing and computing views of multiple stakeholders in a singular monetary ratio. This review provides an overview of SROI application in public health, explores lessons learnt from previous studies and makes recommendations for future SROI application in public health. A systematic review of peer-reviewed and grey literature to identify SROI studies published between January 1996 and December 2014 was conducted. All articles describing conduct of public health SROI studies and which reported a SROI ratio were included. An existing 12-point framework was used to assess study quality. Data were extracted using pre-developed codes: SROI type, type of commissioning organisation, study country, public health area in which SROI was conducted, stakeholders included in study, discount rate used, SROI ratio obtained, time horizon of analysis and reported lessons learnt. 40 SROI studies, of varying quality, including 33 from high-income countries and 7 from low middle-income countries, met the inclusion criteria. SROI application increased since its first use in 2005 until 2011, declining afterwards. SROI has been applied across different public health areas including health promotion (12 studies), mental health (11), sexual and reproductive health (6), child health (4), nutrition (3), healthcare management (2), health education and environmental health (1 each). Qualitative and quantitative methods have been used to gather information for public health SROI studies. However, there remains a lack of consensus on who to include as beneficiaries, how to account for counterfactual and appropriate study
Riana Iren RADU
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.
Choy Zevallos, Elsa Esther
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...
The budget outlay for Centrally Sponsored Schemes (CSS) for India in 2005-06 is significantly higher as compared to the previous year's level of Rs.395,000 million. This includes increased allocations for rural roads, rural employment, and education and nutritional support for pre-school children. At present there are over 200 such schemes in operation, of which a dozen accounts for more t...
Nuno Ferreira da Cruz
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
Sun, L.; Kooten, van G.C.; Voss, G.M.
Results from a 2002 survey of Nevada ranchers that asked about willingness to pay for public forage and willingness to accept compensation to part with grazing rights provide empirical support for the contention of large divergence between WTA and WTP. WTA and WTP are estimated simultaneously,
de Klerk, N.H.
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
Keller, Christine M.
Over the past decade, the federal investment in higher education has grown, the public demand for a postsecondary degree has risen, and skepticism about the value and meaning of the degree has increased. This confluence has prompted a more intense federal interest in having clear and comparable information about colleges and universities available…
... Chief Actuary of the U.S. Railroad Retirement Board, 844 North Rush Street, Chicago, Illinois, on the... sent by the Chief Actuary to the Committee before the meeting. The meeting will be open to the public... communications or notices to the RRB Actuarial Advisory Committee, c/o Chief Actuary, U.S. Railroad Retirement...
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.
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.
... acquisition must be measured under generally accepted accounting principles as referenced in the Act. 12 U.S.C... equity or member interest in the acquirer. Generally accepted accounting principles require this excess... generally accepted accounting principles. For low income-designated credit unions, net worth also includes...
Attributing the foreign trade effects of an expansion in the state budget to a single cause cannot do justice to the multitude of macro-economic interrelationships. Both theory and observation can reveal quite differing links between the public sector financial balance, the balance of payments and the exchange rate. The financing and nature of additional budgetary expenditure and the pattern of private investors’ expectations therefore have to be taken into consideration to obtain a clear pic...
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.
Background High-quality review evidence is useful for informing and influencing public health policy and practice decisions. However, certain topic areas lack representation in terms of the quantity and quality of review literature available. The objectives of this paper are to identify the quantity, as well as quality, of review-level evidence available on the effectiveness of public health interventions for public health decision makers. Methods Searches conducted on http://www.health-evidence.ca produced an inventory of public health review literature in 21 topic areas. Gaps and areas of wealth in the review literature, as well as the proportion of reviews rated methodologically strong, moderate, or weak were identified. The top 10 topic areas of interest for registered users and visitors of http://www.health-evidence.ca were extracted from user profile data and Google Analytics. Results Registered users' top three interests included: 1) healthy communities, 2) chronic diseases, and 3) nutrition. The top three preferences for visitors included: 1) chronic diseases, 2) physical activity, and 3) addiction/substance use. All of the topic areas with many (301+) available reviews were of interest to registered users and/or visitors (mental health, physical activity, addiction/substance use, adolescent health, child health, nutrition, adult health, and chronic diseases). Conversely, the majority of registered users and/or visitors did not have preference for topic areas with few (≤ 150) available reviews (food safety and inspection, dental health, environmental health) with the exception of social determinants of health and healthy communities. Across registered users' and visitors' topic areas of preference, 80.2% of the reviews were of well-done methodological quality, with 43.5% of reviews having a strong quality rating and 36.7% a moderate review quality rating. Conclusions In topic areas in which many reviews are available, higher level syntheses are needed to
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.
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
...—Certification of Independent Certified Public Accountant Regarding Notes To Be Issued Pursuant to 7 CFR 1744.30... 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 1744.30... 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...
Full Text Available In Sub-Saharan Africa, Mozambique remains as one of the poorest countries in the region receiving large volumes of Development Assistance (DA from the international donor community yet the majority of its population still continue to suffer from poverty. This article places much emphasis on efficient and effective Public Financial Management (PFM as a key ingredient for the achievement of both the national and international development goals in Mozambique. Through a literature based study, the article acknowledges progress that has been recorded in the Millennium Development Goals. However, the paper considers the strengthening of PFM systems through enhanced accountability and transparency as essential elements in face of the recent global development commitment to the Sustainable Development Goals. A reviewof challenges experienced in the era of MDGs in the country points to a need for greater transparency and accountability in the management of DA if the country is to achieve the SDGs. Thus, arguing on the basis of the Agency theory, the article proposes the adoption of a stringent governance mechanism for Public Financial Management measures to shape government and donor financial accountability frameworks with the view of creating an enabling environment aimed at ensuring the achievement of Agenda 2025 and the 2030 Sustainable Development Goal (SDG targets.
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.
Henrik Stampe Lund
Full Text Available The present political and economic context of the humanities is more demanding than ever in regards to its justification, social impact and evaluation of research activities. These processes call for an updated understanding of the situation and a prudent counter-strategy that, in a best-case scenario, could result in appreciation opportunities that have thus far been neglected. This article contributes to a differentiation of these grand challenges at three levels: (1 Improved understanding of the policy agenda: The humanities, like other research disciplines, still have to map the full picture of all opportunities in funding policies. The EU’s framework programs could be one example of a funding system that contains inclusive mechanisms that have not yet been fully discovered. (2 Research management in the humanities: To benefit the most from those identified inclusive mechanisms, the humanistic disciplines have to develop better and more sophisticated research management tools for their projects and improve their strategic planning and capacity. (3 The humanities as public good: The humanities represent one of the greatest cultural resources of humankind. The task is to make this as explicit and clear as possible to the general public through the explanatory power of the main categories, including recognition, judgment, experience, wisdom and common sense, which mirror some of the most important historical and cultural experiences of human history.
Actions towards closing the health equity gap: A global public health imperative. Tewabech ... global health development. With only two ... of himself and of his family; including food, clothing .... impact on health equity and in the end issued the.
Although equity theory has served as a theoretical framework applying to most individuals in most situations, empirical research suggests that gender may affect the utility of equity theory in explaining organizational behaviors. Studies have indicat...
Elizabeth A. Stanton
Full Text Available This essay is an initial exploration of the dimensions of the equity/sustainability linkage from the perspective of public goods analysis. Sustainability requires an abundance of public goods. Where these commons lack governance, sustainability is at risk. Equity is a critical component of sustainability that can itself be viewed as a public good, subject to deterioration (maldistribution when left ungoverned. As is the case for so many forms of environmental degradation, the private benefits of maldistribution tend to overshadow the larger social costs, and the result is a degradation of equity. This article sketches out the analogy of equity as a public good by: examining the evidence regarding current and historical income equality within and between countries; introducing the characteristics of public goods and grounding equity in this idiom; reviewing several theories explaining the sub-optimal provision of environmental goods; applying these theoretical frameworks to the case of equity, with an examination of the potential causes of, and solutions to, maldistribution; and, finally, addressing equity’s critical role as a component of sustainability in the case of climate change, with implications for climate policy.
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.
Wholey, Douglas R; Finch, Michael; Kreiger, Rob; Reeves, David
Performance measurement and public reporting are increasingly being used to compare clinic performance. Intended consequences include quality improvement, value-based payment, and consumer choice. Unintended consequences include reducing access for riskier patients and inappropriately labeling some clinics as poor performers, resulting in tampering with stable care processes. Two analytic steps are used to maximize intended and minimize unintended consequences. First, risk adjustment is used to reduce the impact of factors outside providers' control. Second, performance categorization is used to compare clinic performance using risk-adjusted measures. This paper examines the effects of methodological choices, such as risk adjusting for sociodemographic factors in risk adjustment and accounting for patients clustering by clinics in performance categorization, on clinic performance comparison for diabetes care, vascular care, asthma, and colorectal cancer screening. The population includes all patients with commercial and public insurance served by clinics in Minnesota. Although risk adjusting for sociodemographic factors has a significant effect on quality, it does not explain much of the variation in quality. In contrast, taking into account the nesting of patients within clinics in performance categorization has a substantial effect on performance comparison.
Samuel de Oliveira Durso
Full Text Available ABSTRACT: The purpose of this article was to identify explanatory factors for undergraduate student’s dropout from the Accounting program of a Brazilian public university. The theoretical platform that guided the study was formulated using three evasion models related to higher education. The survey database consisted of socioeconomic and demographic information of 371 students. The research used quantitative and qualitative methodologies to reach the proposed goal. Quantitative data analysis was performed through logistic regression. The model proposed by the study was able to accurately predict 77% of the cases of dropout/completion from the sample. The qualitative step was based on five semi-structured interviews with those in the sample who dropped out of their studies. The findings of the research have helped understand the phenomenon of undergraduate student dropout from the Accounting program and stresses the importance of rethinking public policies for the retention of talent and, especially, of those students who depend on their work to maintain their studies.
Sherryll M. Fetalvero
Full Text Available This study is part of a bigger evaluation research about the Adopt-a-Reviewee Project for Certified Public Accountant Licensure Examination (ADOPT of the College of Business and Accountancy of Romblon State University. The project was assessed using Stufflebeam’s Context, Input, Process and Product (CIPP evaluation model. This paper however, focuses only on CIPP’s product evaluation component which is essential in making decisions as to the continuation or abortion of the project. A mixed method research was employed in gathering information from 16 beneficiaries and their respective families using two parallel forms of validated evaluation questionnaire complemented with interviews. These data were triangulated in a focus group composed of beneficiaries, benefactors, administrative officials, college dean and accounting teachers. To determine the effect of ADOPT on RSU’s passing performance in the CPA Licensure Examination (CPALE, a series of comparative tests was done. Results reveal that ADOPT is an effective intervention in improving RSU’s performance in CPALE as well as the socio- economic condition and well-being of the beneficiaries and their families. Workable measures are advanced in order to sustain the project despite challenges in fund sourcing and generation.
In the last years equity exchanges have diversified their operations into business areas such as derivatives trading, post-trading services, and software sales. Securities trading and post-trading are subject to economies of scale and scope. The integration of these functions into one institution ensures efficiency by economizing on transactions costs.
Gorski, Paul C.; Swalwell, Katy
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…
Welch, Vivian A; Akl, Elie A; Pottie, Kevin
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...
Dewanti, Retno; Masruroh, Masruroh; B., Doni
This Research of Binus University brand equity have been conducted by using 5 elements of brand equity: brand awareness, brand association, perceived quality, brand loyalty, and market behavior. The research methodologies was descriptive, its explained perception of 3th level high school students from 10 privates as well public high schools in west Jakarta and east Jakarta. The result of this research was Binus university brand awareness was in top of mind level. There were 3 (three) associat...
Knoeppel, Robert C.; Della Sala, Matthew R.
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…
Snyder, Jeremy; Wagler, Meghan; Lkhagvasuren, Oyun; Laing, Lory; Davison, Colleen; Janes, Craig
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.
Larsen, Hogne Nersund
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
Larsen, Hogne Nersund
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
Young, Andrea C; Lowry, Garry; Mumford, Karen; Graaf, Christine
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
Josedilton Alves Diniz
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.
NESG Policy Brief: April 2017. Public ... transparency in public procurement; and greater concerns about efficiency, fairness, and equity. ... government enacted the Public Procurement Act (2007)  which provides legislative framework for.
Bierstaker, James Lloyd; Howe, Martha A.; Seol, Inshik
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…
Downs, Philip G.
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…
Monica Di Gregorio
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.
Grimsby, Lars Kare, E-mail: firstname.lastname@example.org [Department of International Environment and Development Studies, Noragric, Norwegian University of Life Sciences, P.O. Box 5003, 1432 Aas (Norway)
Addressing energy poverty rather than energy equity conveniently evades the problem of the gap in energy consumption per capita in the developed and developing world. For energy security policies to adequately address energy poverty it requires a widening of scope from national to global. This is a comment to the forthcoming presentation of IEA's proposition for a new architecture for financing universal modern energy access to be presented at the conference 'Energy for all-Financing access for the poor' held in Oslo in October 2011. - Highlights: > Addressing energy poverty may elude the disparity in energy consumption between rich and poor. > A minimum threshold of energy for the poor does not itself address inequity in energy consumption. > Energy equity may be secured by widening scope from national to global, from the poorest to us all.
Grimsby, Lars Kare
Addressing energy poverty rather than energy equity conveniently evades the problem of the gap in energy consumption per capita in the developed and developing world. For energy security policies to adequately address energy poverty it requires a widening of scope from national to global. This is a comment to the forthcoming presentation of IEA's proposition for a new architecture for financing universal modern energy access to be presented at the conference 'Energy for all-Financing access for the poor' held in Oslo in October 2011. - Highlights: → Addressing energy poverty may elude the disparity in energy consumption between rich and poor. → A minimum threshold of energy for the poor does not itself address inequity in energy consumption. → Energy equity may be secured by widening scope from national to global, from the poorest to us all.
Sørensen, Morten; Wang, Neng; Yang, Jinqiang
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, car....... On average, LPs may just break even, net of management fees, carry, risk, and costs of illiquidity.......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......, carried interest, and illiquidity are costly, and GPs must generate substantial alpha to compensate LPs for bearing these costs. Debt is cheap and reduces these costs, potentially explaining the high leverage of buyout transactions. Conventional interpretations of PE performance measures appear optimistic...
Petkovic, Jennifer; Epstein, Jonathan; Buchbinder, Rachelle
, the Evaluative Linguistic Framework for Questionnaires, developed to assess text quality of questionnaires. We also considered a study assessing cross-cultural adaptation with/without back-translation and/or expert committee. The results of this preconference work were presented to the equity working group......OBJECTIVE: The goal of the Outcome Measures in Rheumatology (OMERACT) 12 (2014) equity working group was to determine whether and how comprehensibility of patient-reported outcome measures (PROM) should be assessed, to ensure suitability for people with low literacy and differing cultures. METHODS......: The English, Dutch, French, and Turkish Health Assessment Questionnaires and English and French Osteoarthritis Knee and Hip Quality of Life questionnaires were evaluated by applying 3 readability formulas: Flesch Reading Ease, Flesch-Kincaid grade level, and Simple Measure of Gobbledygook; and a new tool...
Macinati, Manuela S; Anessi-Pessina, E
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. Copyright © 2014 Elsevier Ireland Ltd. All rights reserved.
Ronald Jean Degen
This aim of this paper is to describe possible ways of investing in equity; choosing the right stocks(among small-cap, large-cap, value, growth, and foreign) using fundamental analysis, defining their appropriate mix in the portfolios according to the desired return-risk profiles based on Markowitz?s modern portfolio theory, and using technical analysis to buy and sell them.
... 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 and...
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.
Bernstein, Shai; Lerner, Josh; Sørensen, Morten
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...... of total production and employment and appear less exposed to aggregate shocks. Our robustness tests provide some evidence that is consistent with our effects being driven by our preferred channel....
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.
van Mourik, Carien
This paper has three aims. Firstly, to remind accounting academics, practitioners and standard setters of the origins and the substance of the equity theories and the debate surrounding them that took place from the late 19th century until the 1970s. Secondly, it seeks to understand why the equity theories do not play a role in current financial accounting and reporting theory, regulation and practice. It argues that never in history has there been a greater need to pick up the search for a c...
Hospital auditors and financial officers must adjust and react to the changing financial healthcare environment brought about by PPS. A close review of accounting systems, reporting methods, auditing procedures, and internal control systems should be made to determine that assets are safe-guarded and financial information is presented in conformity with GAAP. This article identified new problems and suggested solutions. Old tasks may no longer be necessary. For example, retroactive adjustments are not as important as they used to be. Estimates for capital and outpatient costs may continue to be required, but elaborate cost-finding techniques may no longer be necessary to estimate retroactive adjustments for reimbursable items. We recommend that prior to beginning an audit of a hospital's financial statements, each hospital's financial officers and its auditors discuss the possible accounting, reporting, and auditing implications as a result of PPS.
... available, the issuer's net asset value. (i)(v) Issuer Accounting Support Fee The term ``issuer accounting... 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 Amendments to the Board's...
French, Dan; Miles, Karen Hawley; Nathan, Linda
This study explores the question of how Boston Public Schools (BPS) can strengthen and support autonomy and accountability across its portfolio to promote innovation and expand access to equity and high performance. Some of the specific questions guiding this work are: (1) Should all schools within BPS operate within autonomous structures? (2) Is…
Ruangratanatrai, Wilailuk; Lertmaharit, Somrat; Hanvoravongchai, Piya
Background Shortage and maldistribution of the health workforce is a major problem in the Thai health system. The expansion of healthcare access to achieve universal health coverage placed additional demand on the health system especially on the health workers in the public sector who are the major providers of health services. At the same time, the reform in hospital payment methods resulted in a lower share of funding from the government budgetary system and higher share of revenue from hea...
Nealey, S.M.; Radford, L.M.
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
Cao, Yuan; Lin, Shi-Hua; Zhu, Ding; Xu, Feng; Chen, Zhi-Hua; Shen, Hua-Hao; Li, Wen
BACKGROUND WeChat is a convenient and popular social medium, and it seems to be an appropriate platform for education and management of patients. This study sought to identify usefulness in clinical control of cough-variant asthma (CVA). MATERIAL AND METHODS A randomized controlled trial was conducted among 80 CVA patients. After being assigned to either the traditional group (TG) or the WeChat group (WG), they received the same inhalation therapy, but patients in WG received additional education and instruction via our public account on the WeChat application. Questionnaires on asthma and chronic cough, data on pulmonary function, blood-related items, follow-up adherence, and Emergency Department (ED) visits were collected at the initial visit and at 3 months. RESULTS A total of 67 participants completed the trial for analysis. FEV1/predicted and FEV1/FVC were significantly increased in WG (pWeChat as part of treatment and management of CVA can help patients learn about their disease and medications, as well as improve disease control and therapy outcomes.
Barbezat, Debra A.
Traces the evolution of salary-equity studies over time, and how the findings have changed with regard to pay differences by gender and race/ethnicity. Reviews the literature on salary equity for both faculty and nonfaculty academic employees. (EV)
Product placement is the planned insertion of a brand within a movie, a fiction, etc. It can be used with other communication tools (i.e. advertising, sales promotions, etc.) in order to disseminate brand awareness and characterize brand image, developing brand equity. In global markets, product placement is particularly useful for improving brand equity of brands with a well established brand awareness.
This paper analyses the relationship between corporate governance and equity returns from the small investors view point. A primary survey has been conducted to gather the data required to examine the link. Preliminary result of the study shows that the four elements of governance: board structure, transparency, fairness and responsibility are positively related with equity returns.
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...
Eek, Frida; Ôstergren, Per-Olof; Diderichsen, Finn
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...
Hahn, R A; Truman, B I; Williams, D R
This essay examines how civil rights and their implementation have affected and continue to affect the health of racial and ethnic minority populations in the United States. Civil rights are characterized as social determinants of health. A brief review of US history indicates that, particularly for Blacks, Hispanics, and American Indians, the longstanding lack of civil rights is linked with persistent health inequities. Civil rights history since 1950 is explored in four domains-health care, education, employment, and housing. The first three domains show substantial benefits when civil rights are enforced. Discrimination and segregation in housing persist because anti-discrimination civil rights laws have not been well enforced. Enforcement is an essential component for the success of civil rights law. Civil rights and their enforcement may be considered a powerful arena for public health theorizing, research, policy, and action.
Full Text Available 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.
Otoole, R. P.; Walton, A. L.
The issue of integenerational equity in the use of natural resources is discussed in the context of coal mining conversion. An attempt to determine if there is a clear-cut benefit to future generations in setting minimum coal extraction efficiency standards in mining is made. It is demonstrated that preserving fossil fuels beyond the economically efficient level is not necessarily beneficial to future generations even in terms of their own preferences. Setting fossil fuel conservation targets for intermediate products (i.e. energy) may increase the quantities of fossil fuels available to future generations and hence lower the costs, but there may be serious disadvantages to future generations as well. The use of relatively inexpensive fossil fuels in this generation may result in more infrastructure development and more knowledge production available to future generations. The value of fossil fuels versus these other endowments in the future depends on many factors which cannot possibly be evaluated at present. Since there is no idea of whether future generations are being helped or harmed, it is recommended that integenerational equity not be used as a factor in setting coal mine extraction efficiency standards, or in establishing requirements.
Full Text Available Within the New Public Management, a fundamental role is played by changes in accounting measurement and recognition systems (in this case, the literature speaks specifically of New Public Financial Management. It has been substantially characterized by a gradual shift from cash to accrual accounting. In light of it, this paper aims to analyze some of the most significant conceptual and practical implications associated with the use of accrual accounting in the public sector – such as Italy’s, where most entities still use cash accounting – by looking closely at that full-accrual standard that seem to best show the system’s innovative reach: IPSAS 23 – Revenue from Non-Exchange Transactions (Taxes and Transfers. The switch-over broadens the scope of the accounting system, thereby leading to the recognition and consequent valuation of all the resources of any public-sector entity in its financial statements. As is often the case, though, greater utility implies greater complexity and innumerable elements of uncertainty are evidently still present.
Joel B. Tan
Full Text Available This paper determined the effectiveness of Continuing Professional Development (CPD to the career advancement of Certified Public Accountant (CPA when analysed by profile. Respondents were 100 CPAs from Davao City fairly distributed as to age, sex, sector connected, year working and credit unit earned. The study covered periods 2010-2013. The paper employed descriptive-quantitative design and used a validated, self-construct questionnaire as instrument. The sampling technique employed was stratified. Data were gathered through survey and personal interview. The statistical treatments used were frequency, mean, ANOVA and logistical regression. The critical alpha was set at.05 level of significance. Results revealed that majority of active CPD participants were young, female CPAs. The extent of participation was found minimum. The overall level of contribution of CPD to career advancement was held negligible although CPD showed strongest impact on improvement of financial income and weakest on enhancement of personal competencies. Further, the study found that no significant difference exists between the level of CPD contribution and career advancement of CPA when grouped according to profile. This suggests that demographics such as age, sex, sector belonged and working years have no statistical impact on the level of CPD contribution. The predictor variable which is CPD credit unit has shown statistical influence to career advancement. The strength of association is determined by a model CPD = -2.67 + 0.43units_earnedCPD. Thus, CPAs must capitalize on best practice participation and meaningful engagements with CPD as a springboard to personal and professional success.
The concept of accessibility is used as the measurement tool to assess the link between social equity and the built environment because : it simultaneously accounts for both land-use patterns and a transportation system. This study compares 25 metrop...
Astin, Alexander W.; Astin, Helen S.
In this retrospective account of their scholarly work over the past 45 years, Alexander and Helen Astin show how the struggle to achieve greater equity in American higher education is intimately connected to issues of character development, leadership, civic responsibility, and spirituality. While shedding some light on a variety of questions…
Oscar H. Gandy, Jr.
Full Text Available This paper examines the problems and prospects for including meaningful indicators of intragenrational equity into the city based regional planning efforts unfolding around the globe. The central focus of the paper is on the challenges that environmental justice (EJ activists face as they attempt to frame the problem of equity in ways that the general public would see as not only informative, but compelling. After reviewing examples of successful efforts to reframe debates about equity, the paper concludes with a discussion of a set of EJ concerns and indicators that have the greatest potential for capturing public attention and commitment despite mounting resistance to the use of redistributive policies in support of sustainability goals.
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
Tarascio, V J
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
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
Alceu Haruo Fuji
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.
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...... social assessments in REDD+ are inadequate due to a dominant positivistic approach to methods and indicators for social assessment, which contrasts the complexities and context of REDD+ projects; 2) The distribution of costs and benefits within communities in Oddar Meanchey is uneven, as the costs...
Diana Lucia de Almeida
Full Text Available The Brazilian preference shares, in general, except when they present specific features, such as mandatory redemption and cumulative dividends, meet the accounting definition of equity instruments. However, the scientific literature believes that those shares that do not have discretion to avoid the delivery of cash must be classified as financial liabilities. In a context in which remain differences of understanding of their proper accounting treatment, the following question arises: preferred shares of Brazilian companies are being recognized in the financial statements in accordance with the theoretical and normative precepts? Thus, the aim of this study is to verify if the preference shares of Brazilian companies have been recognized in the financial statements for according to the scientific literature and accounting standards. Through content analysis, we analyzed the information of 157 companies listed on BM&FBOVESPA. The results show that 155 companies classify its preference shares as equity instruments and two as financial liabilities. These two companies, as well as 149 of those which qualify as equity instruments, are treating them properly in its accounting. The other six companies should present its preference shares as liabilities, given the absence of discretion to avoid cash delivery, feature present in financial liabilities, unlike equity instruments. It is noticed that, unlike what happens, for instance, in the US market, it is not possible to classify all Brazilian preference shares as a financial liability, since, in Brazil , they are used in different legal format of those widely found in that market. Moreover, almost all of the analyzed shares have essential features for classification as equity instruments. Hence, the importance of analysis of the economic essence of each instrument, thus, enabling the appropriate accounting treatment in the financial statements.
This paper shows that social security may be an important factor in explaining the equity premium puzzle. In the absence of shortselling constraints, the young shortsell bonds to the middle-aged and buy equity. Social security reduces the bond demand of the middle-aged, thereby restricting the possibilities of the young to finance their equity purchases. Their equity demand increases as does the average return to equity. Social security also increases the covariance between future consumption...
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 numb...... involving Danish firms. Our study documents how the determinants of governance mode choice vary in importance depending upon the "quality" of the governance infrastructure of the host country....
Elsilä, A. (Anna)
Abstract A major proposition of the agency theory is that the conflict of interests between an agent and a principal is reduced when the agent’s wealth and compensation are tied to the performance of the firm. Apart from the direct predicted relation to corporate performance, compensating managers with equity instruments has implications for corporate risk-taking and payout policy choices. Additionally, equity-based compensation practices are to a large extent shaped by institutional facto...
The purpose of this study is to develop a better understanding of the way in which accrual accounting can successfully be adopted in the public sector as well as to attain the target benefits of that adoption. This study investigates both theoretically and empirically the transition problems that
Anatoly A. Kozlov
Full Text Available 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.
The 15 papers in this book deal with the equity issues of locus, legacy and labor/laity as they occur in the nuclear industry's handling of radioactive wastes. The intent is to identify and clarify inequities in alternative approaches to radioactive waste management in a way that will inform current public policy deliberations and planning. The papers are arranged in five parts which put the problem in perspective, then define the locus, the legacy, and the labor problem, and conclude with a set of proposals for a more equitable management. A separate abstract was prepared for each of the 15 chapters selected for INS, EDB, and EPA
Diana Lucia de Almeida; Patricia de Souza Costa; Eliseu Martins
The Brazilian preference shares, in general, except when they present specific features, such as mandatory redemption and cumulative dividends, meet the accounting definition of equity instruments. However, the scientific literature believes that those shares that do not have discretion to avoid the delivery of cash must be classified as financial liabilities. In a context in which remain differences of understanding of their proper accounting treatment, the following question arises: pre...
This report discusses how transportation policies can aggravate or alleviate social equity problems. Current transit systems : (Detroit, Atlanta, Cleveland, Denver, and St. Louis) were studied with respect to their strategies and relative success in ...
Kim, Y.D. [Korea Energy Economics Institute, Euiwang (Korea)
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.
Background: The theme of the 13th World Congress on Public Health, “Moving Towards Global Health Equity: Opportunities and Threats”, strikes an optimistic note as the gaps within and between countries are greater than at any time in recent history. There is no consensus on what globalization is, but most agree that it will ...
The recent publication of a special number of the SAJP dedicated to a discussion of Samantha Vice's thoughts on being a white South African prompted this reflection on justice, equity and the modern idea of the state – against the background of moral feelings of guilt and shame, cultural diversity and merging identities.
Gunning-Schepers, L. J.; Stronks, K.
In discussions about equity there is a tendency to focus on the inequalities in health status that appear to be the result of the material and immaterial consequences of a lower income, professional or social status in society. If we look at publications such as the Black Report in the UK or
Antonio M. Bento
This article surveys recent literature on the equity impacts of environmental policy. We focus on studies that look at the distribution of costs and benefits of alternative environmental policies. We also examine potentially important trade-offs between efficiency and equity that arise in the context of environmental policy, as well as transition effects. In many of the applications surveyed here, environmental policies can be regressive. Strategies are discussed to reduce this regressivity t...
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.
Grossi, Robert G.
Research supports the importance of teacher quality on effective student learning. School districts recognize this fact and focus extensively on hiring quality teachers and improving teaching skills through professional development programs. Amazingly, despite common sense and a vast amount of research that reflects that employee performance is a…
Grubnic, S.; Thomson, I.; Georgakopoulos, G.
Social and environmental justice across generations is a fundamental attribute of sustainable development. In this article, which is also a call for papers for a future theme in Public Money & Management (PMM), we develop our case for further research on how governments and public service
Brown, Kathleen M.
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…
Baril, Nashira; Patterson, Meghan; Boen, Courtney; Gowler, Rebekah; Norman, Nancy
The Boston Public Health Commission's Center for Health Equity and Social Justice provides grant funding, training, and technical assistance to 15 organizations and coalitions across New England to develop, implement, and evaluate community-based policy and systems change strategies that address social determinants of health and reduce racial and ethnic health inequities. This article describes Boston Public Health Commission's health equity framework, theory of change regarding the elimination of racial and ethnic health inequities, and current grantmaking model. To conclude, the authors evaluate the grant model and offer lessons learned from providing multiyear regional grants to promote health equity.
Long-term, global environmental health risks complicate efforts to evaluate the efficiency and equity of economic activities from a public welfare perspective. This study sets out a practical framework based on the theory of neoclassical welfare economics for evaluating whether an economic activity yields such inefficient or inequitable net effects to justify government intervention from a variety of decision-making perspectives. It applies this empirical approach to the case of public policies that encouraged uranium production (the mining, milling, and refining of uranium ore) near Elliot Lake and Blind River in Northern Ontario. The analysis tests the two-fold hypothesis that if future negative externalities of production are considered along with past net effects, the these policies result in (1) an inefficient allocation of economic resources according to the potential Pareto criterion, and (2) an inequitable distribution of impacts according to Rawls' maximin criterion. The analytical framework to test these hypotheses has three parts: Risk-cost-benefit analysis, distributions analysis, and efficiency and equity analysis. Quantitative impacts are derived from empirical estimates of cost and benefit streams during 1956 to 1990, and modelled future cancer death costs. Net effects are aggregated to nine observations across three dimensions: Geographic, intergenerational, and social. Qualitative observations are provided about the boom-and-bust uranium economy, environmental burdens, and other unquantifiable impacts. The results illustrate how underlying normative assumptions overwhelm other aspects of efficiency and equity analyses of long-term, global environmental changes. These assumptions appear in discounting equations that ultimately derive from a priori allocations of rights to natural assets and corollary duties to protect such rights. More than two-thirds of the discounting scenarios yield inefficient outcomes and over ninety percent are inequitable
Economic sustainability or intergenerational equity entails maintaining social well being by decisions about investments in different types of asset. Under certain conditions, consumption can be sustained by depleting resources, or various kinds of natural capital, while building up other kinds of capital. Theoretically, the choices involve the use of a set of accounting prices. The question becomes one of finding and implementing accounting prices that express the roles of the various capita...
Adriana Rodrigues Fragoso
Full Text Available The aim in this study is to analyze the current stage of conceptual convergence between Brazilian accounting standardsapplied 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 equitychanges. For this evaluation process, observing accounting principles and standards is important to guarantee, amongother 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 convergenceanalysis, the standards’ contents were subject to a comparative study, based on a descriptive analysis, with a viewto verifying the existing adherence between Brazilian and international standards applied to the public sector. Theresults found highlight that different aspects still have to be discussed with a view to an actual convergence with theinternational standards; the current convergence is partial. The high-quality conceptual exposure of the NBCPSPsis observed though, while the contents of the IPSAS are more focused on operating procedures.
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.
Verbeeten, F.H.M.; Vijn, P.
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
Verbeeten, Frank H M; Vijn, Pieter
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
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.
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....
Fernando Drago Lorencini
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.
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…
... more of its projects. The Appropriations Act did not authorize the participation of private non-profit... accelerate the nation's recovery by maximizing the use of force account labor. A 2011 Department of Homeland... States, Indian Tribal governments, local governments, as well as certain private non-profit organizations...
Marina Salgado Borges; Gilberto José Miranda; Sheizi Calheira Freitas
The aim of this study was analyzing the relations between academic performance and motivation of Accounting students in a Brazilian public university based on Self-determination Theory. Methodologically, in order to reach that, structured questionnaires were applied in classrooms with the Brazilian version of the Academic Motivation Scale (AMS), in a sample of 316 students enrolled from second to tenth periods of that course, equivalent to 37.2% of the total number of students. Data were anal...
Cohen, M. H.; Becker, R. E.; O'Donnell, D. J.; Brody, A. R.
So, you have just launched aboard the Starship, headed to an exoplanet light years from Earth. You will spend the rest of your natural life on this journey in the expectation and hope that your grandchildren will arrive safely, land, and build a new settlement. You will need to govern the community onboard the Starship. This system of governance must meet unique requirements for participation, representation, and decision-making. On a spaceship that can fly and operate by itself, what will the crewmembers do for their generations in transit? Certainly, they will train and train again to practice the skills they will need upon arrival at a new world. However, this vicarious practice neither suffices to prepare the future pioneers for their destiny at a new star nor will it provide them with the satisfaction in their own work. To hone the crewmembers' inventive and technical skills, to challenge and prepare them for pioneering, the crew would build and expand the interstellar ship in transit. This transstellar ``sweat equity'' gives a stake in the enterprise to all the people, providing meaningful and useful activity to the new generations of crewmembers. They build all the new segments of the vessel from raw materials - including atmosphere - stored on board. Construction of new pressure shell modules would be one option, but they also reconstruct or fill-in existing pressurized volumes. The crew makes new life support system components and develops new agricultural modules in anticipation of their future needs. Upon arrival at the new star or planet, the crew shall apply these robustly developed skills and self-sufficient spirit to their new home.
Full Text Available The aim of the work is to forming pragmatic recommendations for the development and implementation the modified CAPM model in the process of estimating the equity value on emerging markets. Original CAPM model allows estimating the cost of equity on the developed capital markets. At the same time it requires the information received on the market data basis. But, as show recent empirical research, the classical model does not always produce acceptable results of the equity estimation. In addition, CAPM model in its classical form can’t be used to estimate the cost of equity for countries with emerging markets. This is due with lower efficiency in emerging markets, with lower level of liquidity and capitalization, which makes the information obtained from these markets not entirely reliable. Therefore in practice are increasingly using different modification CAPM models, that allow consider for more specific factors which affect the cost of equity. These factors, which are not considered in the classical CAPM model, include the size of the corporation and country risk. The first factor is actual for developed and emerging markets and needed to account during the equity estimation and modification the CAPM model. Country risk is associated with differences and peculiarities of the economies different countries and in the first place should be taken into account when estimating the cost of equity in emerging capital markets, which are considered by investors as more risky for investment. This factor should also be taken into account in estimating the cost of equity. Methodology In the process of constructing a modified CAPM model, theoretical and methodological provisions were used, which are set out in the work R. Banz, G. Bekaert, M. Goedhart, R. Grabowski, R. Grinold, D. Vessels, A. Damodaran, M. Dempsey, J. Zhang, R. Ibbotson, P. Kaplan, T. Koller, K. Kroner, L. Kruschwitz, M. Long, A. Lofler, G. Mandl, M. Miller, F. Modilyani, K. Nunes, D
Blanchard, O.; Criqui, P.; Viguier, L.; Trommetter, M.
The first difficulty to get over in the international negotiation on the climatic change, has been and still remain the distribution of the efforts and the research of the equity in the objective determination. This paper analyzes the possible consequences of the negotiable emission licenses in terms of efficiency and equity. The first part is a review of the different charts of the objectives differentiation discussed or proposed in the international negotiation process on the greenhouse effect. It aims to find a bond between the the charts and the equity. The second part deals with the programs cost and their relative efficiency, taking into account the marginal cost curves. (A.L.B.)
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…
... equity is being traded. Where there is no established public trading market for a class of common equity... source of such information. Such prices shall be stated in the currency in which they are quoted. The registrant may translate such prices into United States currency at the currency exchange rate in effect on...
Bexley, Emmaline; Harris, Kerri-Lee; James, Richard
The Framework for Evaluation of Equity Initiatives has been prepared to support the Go8 Equity Strategy. Its purpose is to assist Group of Eight (Go8) universities to evaluate the effectiveness of their equity initiatives and interventions in the context of federal policies and the distinctive missions and responsibilities of the individual Go8…
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...
... identifying strategies for and indicators of equitable community participation; refining a ... Human resources for health in Zambia : equity and health system strengthening; some local perspectives (IDRC lunch hour discussion, Ottawa, 22 Mar. ... and adaptive water management: Innovative solutions from the Global South”.
Mohrman, Mary Beth; Stuerke, Pamela S.
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…
Scofield, Barbara W.; Dye, Wilma
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…
Full Text Available In the current climate of severe competition among tourist destinations, the importance of brand equity in tourism marketing is increasing. This study looks at the impact of branding in relation to the largest group of inbound overseas tourists to South Korea, the Chinese. Data for the current study were obtained from a survey of tourists visiting Seoul from the Greater China region, including Mainland China, Hong Kong, Macao, Taiwan, and the Chinese living in Southeast Asia. The survey was conducted in popular sightseeing spots, four and five-star hotels in the Seoul Metropolitan Area, and the Incheon International Airport. The respondents were selected randomly, with effort expended to avoid any potential bias in the composition of the sample. Out of a total of 385 distributed questionnaires, 350 (China 191, Hong Kong 71, Taiwan 68, others 20 were selected as valid and finally used in the analysis. The results of this study suggest that price and word of mouth have beneficial effects on perceived quality, publicity, and brand awareness, and advertisement has beneficial effects on brand image. We also found that brand awareness and perceived quality have impacts on brand image, and brand image is related to brand loyalty. This is a pioneering study on the relationships between influencing factors, destination brand equity and its elements, and brand loyalty, with respect to Seoul, South Korea, as a tourism destination for tourists from China.
Lekha Chakraborty is a Fellow at the National Institute of Public Finance and Policy ...... Reduction of tax for dependants benefit men (Morocco) Exemption limits ...... Medical and funeral costs, charitable donations, mortgage interest payments.
One-pagers are a publication of IDRC's “Globalization, Growth and Poverty” Program Initiative, and are based on ... While taxation offers a means to reduce socio-economic inequality, little is known about its impacts on gender disparities.
Kathleen M Brown
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.
Gen Norman Thomas
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.
... AGRICULTURE (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Required Audit Procedures and Documentation... must include analyses of all stock transactions during the audit period. Based upon the CPA's determination of materiality, an appropriate sample of transactions must be selected for testing. The CPA's...
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.
Graziela Ferreira Guarda
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
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...
S.M.J. van Osselaer (Stijn); J.W. Alba (Joseph)
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
Bongaerts, D.; Charlier, E.
Regulatory Capital requirements for European banks have been put forward in the Basel II Capital Framework and subsequently in the Capital Requirements Directive (CRD) of the EU. We provide a detailed discussion of the capital requirements for private equity investments under the simple risk weight
Cumming, D.; Fleming, G.; Schwienbacher, A.
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
Ramachandran Rackliffe, Usha; Ragland, Linda
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…
Shonkoff, Seth Berrin
Anthropogenic climate change and the mitigation strategies aimed to attenuate it are both issues of great importance for human rights, public health, and socioeconomic equity. To understand these concerns and to better inform policy and strategic action it is critical to explore: 1) the disparities in the costs and benefits of climate shifts; 2) the abilities of different populations to adapt to these shifts; and 3) the social and health equity dimensions of the climate change mitigation stra...
Asante, Augustine D; Price, Jennifer; Hayen, Andrew; Irava, Wayne; Martins, Joao; Guinness, Lorna; Ataguba, John E; Limwattananon, Supon; Mills, Anne; Jan, Stephen; Wiseman, Virginia
Equitable health financing remains a key health policy objective worldwide. In low and middle-income countries (LMICs), there is evidence that many people are unable to access the health services they need due to financial and other barriers. There are growing calls for fairer health financing systems that will protect people from catastrophic and impoverishing health payments in times of illness. This study aims to assess equity in healthcare financing in Fiji and Timor-Leste in order to support government efforts to improve access to healthcare and move towards universal health coverage in the two countries. The study employs two standard measures of equity in health financing increasingly being applied in LMICs-benefit incidence analysis (BIA) and financing incidence analysis (FIA). In Fiji, we will use a combination of secondary and primary data including a Household Income and Expenditure Survey, National Health Accounts, and data from a cross-sectional household survey on healthcare utilisation. In Timor-Leste, the World Bank recently completed a health equity and financial protection analysis that incorporates BIA and FIA, and found that the distribution of benefits from healthcare financing is pro-rich. Building on this work, we will explore the factors that influence the pro-rich distribution. The study is approved by the Human Research Ethics Committee of University of New South Wales, Australia (Approval number: HC13269); the Fiji National Health Research Committee (Approval # 201371); and the Timor-Leste Ministry of Health (Ref MS/UNSW/VI/218). Study outcomes will be disseminated through stakeholder meetings, targeted multidisciplinary seminars, peer-reviewed journal publications, policy briefs and the use of other web-based technologies including social media. A user-friendly toolkit on how to analyse healthcare financing equity will be developed for use by policymakers and development partners in the region. Published by the BMJ Publishing Group
Full Text Available This paper shows how to value multiasset options analytically in a modeling framework that combines both continuous and discontinuous variations in the underlying equity or foreign exchange processes and a stochastic, two-factor yield curve. All correlations are taken into account, between the factors driving the yield curve, between fixed income and equity as asset classes, and between the individual equity assets themselves. The valuation method is applied to three of the most popular two-asset options.
Rice, James M; Temple, Jeromey B; McDonald, Peter F
To investigate intergenerational equity in consumption using the Australian National Transfer Accounts (NTA). Australian NTA estimates of consumption were used to investigate disparities in consumption between people of different ages and generations in Australia between 1981-1982 and 2009-2010. There is a clear patterning of consumption by age, with the distribution by age of consumption funded by the private sector being very different to that of consumption funded by the public sector. Australians have achieved notable equality in total consumption among people between the ages of 20 and 75 years. Substantial disparities exist, however, between different generations, with earlier generations experiencing lower levels of total consumption in real terms at particular ages than later generations. An accurate picture of intergenerational equity in consumption requires consideration of both cohorts and cross sections, as well as consumption funded by both the public and the private sectors. © 2017 AJA Inc.
Cikara, Mina; Rudman, Laurie; Fiske, Susan
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.
Emes, A. F.
Volatile changes in the oil and gas sector investment climate within the last few months were reviewed in an effort to illustrate that despite the sharp downturn in the attractiveness of gas and oil sector investments, certain financing transactions are still being completed, and 'deals' are still available, provided that they are made attractive to investors. Investors may be more selective, may be looking more carefully at the issuing company's track record and management, but they are still there for the right deal. Flow-through offerings, share-for-share, or share-for-property acquisitions, joint ventures, sale of assets as alternative to equity, the junior capital pool as an alternative to initial public offering, the reverse take over, use of the royalty tax market, project financing, convertible debentures, and the use of warrants were explored as options available to issuers to attract investors even during difficult times
Full Text Available In the wake of the 2007–2008 financial crisis, long-term tendencies to enhance public sector structures, mechanisms, and methods of accountability seemed to increase, at least within the EU. This crisis afflict- ed Poland to a lesser degree, and the changes occurring in the Polish public sector didn’t come from it directly. Their causes have their roots in the need to reduce public debt and further adapt to the systems and standards of the Eurosphere. These changes have taken place in the context of unique historical transformations from the political regime of a market economy before World War II to the post World War II political regime of a centrally planned economy, and then from this political regime of centrally planned economy to the 21st century market economy. Historical and theoretical perspectives have been adopted. The results of our deliberations point out that the public finance sector change is of an evolu- tionary character rather than a revolutionary one. In addition, the evolution determinants and tempos come from the socio-political environment. The issue undertaken in this paper is of the character of pri- mary research, but the form of the paper is closer to a scientific essay than a research paper.
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)
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
Mercat-Rommens, C.; Chojnacki, E.; Baudrit, C.
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 the scope
"Demography is, explicitly and not, imbued with an [ethical] content.... As demography involves both public policies and individual choices, the [ethical] slant should be [examined]. Thus, what we have on the one hand is an [ethical] state, which dictates its citizens' personal behaviour and, on the other, a state based on liberty, backed up by three shared values: human rights, pluralism and equality. This article looks at how today these may be reinterpreted when making decisions regarding the population." (EXCERPT)
Full Text Available This paper investigates the effects of different marketing strategies including basic marketing, reactive marketing, accountable marketing, proactive marketing and partnership marketing on brand equity. The proposed study uses two questionnaires, one for measuring the effects of different marketing strategies and the other for brand equity in Likert scale. Cronbach alphas for brand equity and marketing strategies are calculated as 0.71 and 0.86, respectively. The study has been implemented among 385 regular customers of a Picnic Gas distributer in city of Karaj, Iran. Using Spearman correlation ratio as well as stepwise regression analysis, the study has detected that there were positive and meaningful relationship between marketing strategies and brand equity.
Rifkin, Susan B
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.
Matsumoto, Masatoshi; Ogawa, Takahiko; Kashima, Saori; Takeuchi, Keisuke
Frequent and long-term commuting is a requirement for dialysis patients. Accessibility thus affects their quality of lives. In this paper, a new model for accessibility measurement is proposed in which both geographic distance and facility capacity are taken into account. Simulation of closure of rural facilities and that of capacity transfer between urban and rural facilities are conducted to evaluate the impacts of these phenomena on equity of accessibility among dialysis patients. Post code information as of August 2011 of all the 7,374 patients certified by municipalities of Hiroshima prefecture as having first or third grade renal disability were collected. Information on post code and the maximum number of outpatients (capacity) of all the 98 dialysis facilities were also collected. Using geographic information systems, patient commuting times were calculated in two models: one that takes into account road distance (distance model), and the other that takes into account both the road distance and facility capacity (capacity-distance model). Simulations of closures of rural and urban facilities were then conducted. The median commuting time among rural patients was more than twice as long as that among urban patients (15 versus 7 minutes, psimulation, when five rural public facilitiess were closed, Gini coefficient of commuting times among the patients increased by 16%, indicating a substantial worsening of equity, and the number of patients with commuting times longer than 90 minutes increased by 72 times. In contrast, closure of four urban public facilities with similar capacities did not affect these values. Closures of dialysis facilities in rural areas have a substantially larger impact on equity of commuting times among dialysis patients than closures of urban facilities. The accessibility simulations using the capacity-distance model will provide an analytic framework upon which rational resource distribution policies might be planned.
Following the recommendations of the US National Academy of Sciences and the mandates of the 1987 Nuclear Waste Policy Amendments Act, the US Department of Energy has proposed Yucca Mountain, Nevada as the site of the world's first permanent repository for high-level nuclear waste. The main justification for permanent disposal (as opposed to above-ground storage) is that it guarantees safety by means of waste isolation. This essay argues, however, that considerations of equity (safer for whom?) undercut the safety rationale. The article surveys some prima facie arguments for equity in the distribution of radwaste risks and then evaluates four objections that are based, respectively, on practicality, compensation for risks, scepticism about duties to future generations, and the uranium criterion. The conclusion is that, at least under existing regulations and policies, permanent waste disposal is highly questionable, in part, because it fails to distribute risk equitably or to compensate, in full, for this inequity
Faucheux, S.; Meral, P.
With ecological globalization, environmental degradation has become a phenomenon capable of accentuating not only the sources of spatial and temporal conflicts, but also inter-and intragenerational inequities. In this context, it seems important, first of all, to explain the ways in which the taking into account of inter-generational equity in our societies' decisions constitutes a new challenge posing unresolved questions for decision makers. Secondly, we see that the implementation of effective policies for sustainable development (that is, taking real account of the long-term and of equity concerns), requires the development of new perspectives and practices in science and of new ''governance'' institutions capable of responding to these new challenges. Thirdly, we show that these changes imply, for economic analysis and the advice that can be offered by economists, a shift from a substantive rationality perspective towards a procedural rationality. This latter encourages the development of new analysis and decision support tools based on a wider sharing of information and efforts at reconciling different perspectives in the assessment of risks and equity concerns. This new rationality will be expressed as a process of debate and dialogue taking place continuously in all phases of the policy process. (orig.)
Meyer, Niels I; Nørgaard, Jørgen; Hvelplund, Frede
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...... 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....
This dissertation aimed to value the British retailer Tesco Plc. The objective was to determine a target price for the company and as a consequence determine a buy or sell recommendation when comparing it to the current market price. After the state of the art of literature regarding equity valuation has been assessed, the retail industry as well as Tesco have been analysed in more detail. Based on this, the retail business of Tesco has been valued using the Adjusted Present Va...
Klaus Ritzberger; Frank Milne
Consider a general equilibrium model where agents may behave strategically. Specifically, suppose some firm issues new shares. If the primary market price is controlled by the issuing institution and investors' expectations on future equity prices are constant in their share purchases, the share price on the primary market cannot exceed the secondary market share price. In certain cases this may imply strict underpricing of newly issued shares. If investors perceive an influence on future sha...
Meyer, Niels I; Nørgaard, Jørgen; Hvelplund, Frede
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....
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.
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.
Pratt, Bridget; Hyder, Adnan A
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.
Indilinga: African Journal of Indigenous Knowledge Systems ... In extolling the virtues of indigenization, this article logically adopts an ontological paradigm (life reality) as against an epistemology (theory of knowledge) and, worse still, ... Keywords: Account, accounting, accounting equation, assets, equity, liabilities, riches.
McDermott, Melanie; Mahanty, Sango; Schreckenberg, Kathrin
Concern over social equity dominates current debates about payments for ecosystem services and reduced deforestation and forest degradation (REDD+). Yet, despite the apprehension that these initiatives may undermine equity, the term is generally left undefined. This paper presents a systematic framework for the analysis of equity that can be used to examine how local equity is affected as the global value of ecosystem services changes. Our framework identifies three dimensions that form the c...
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....
Xara-Brasil, Duarte; Marreiros, Cristina; Dionísio, Andreia
Trabalho apresentado na AMA/ACRA First Triennial Conference, 18-21 de abril de 2012, Seattle, USA This paper presents a conceptual framework to analyze private label brand equity in a retail context. Several authors proposed brand equity models as Aaker (1996), Keller (1993) and Yoo and Donthu (2001), and specific research has been done in retail industry (Jara & Cliquet, 2009), (Pappu & Quester, 2006). To study private label brand equity, we suggest a framework based on the Yo...
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.
Publicity for preschool cooperatives is described. Publicity helps produce financial support for preschool cooperatives. It may take the form of posters, brochures, newsletters, open house, newspaper coverage, and radio and television. Word of mouth and general good will in the community are the best avenues of publicity that a cooperative nursery…
Sanaz Farjam; Xu Hongyi
The purpose of this paper is to explore the concept of brand equity and discuss its different perspectives, we try to review existing literature of brand equity and evaluate various Customer-based brand equity models to provide a collection from well-known databases for further research in this area.Classification-JEL: M00