WorldWideScience

Sample records for public education financial

  1. Steering Capital: Optimizing Financial Support for Innovation in Public Education

    Science.gov (United States)

    Smith, Kim; Petersen, Julie

    2011-01-01

    This paper revisits the central question of how to improve the provision of capital for entrepreneurial change in public education, but emphasizes the innovation ecosystem that surrounds the capital markets. The authors consider capital as one of the most important levers individuals need to align in this innovation ecosystem, but as a force that…

  2. Deindustrialization and the Financial Support of Public Education.

    Science.gov (United States)

    Spayd, Donald; Dye, Charles

    The economic trend of deindustrialization and its effects on public school funding are examined in this paper. The first part describes deindustrialization and its causes, such as changing technology and tax laws, a shift toward more centralized and increasingly powerful corporations, the search for favorable business climates, and increased…

  3. Public health financial management competencies.

    Science.gov (United States)

    Honoré, Peggy A; Costich, Julia F

    2009-01-01

    The absence of appropriate financial management competencies has impeded progress in advancing the field of public health finance. It also inhibits the ability to professionalize this sector of the workforce. Financial managers should play a critical role by providing information relevant to decision making. The lack of fundamental financial management knowledge and skills is a barrier to fulfilling this role. A national expert committee was convened to examine this issue. The committee reviewed standards related to financial and business management practices within public health and closely related areas. Alignments were made with national standards such as those established for government chief financial officers. On the basis of this analysis, a comprehensive set of public health financial management competencies was identified and examined further by a review panel. At a minimum, the competencies can be used to define job descriptions, assess job performance, identify critical gaps in financial analysis, create career paths, and design educational programs.

  4. Financial Literacy, Financial Education, and Economic Outcomes

    Science.gov (United States)

    Hastings, Justine S.; Madrian, Brigitte C.; Skimmyhorn, William L.

    2013-01-01

    In this article, we review the literature on financial literacy, financial education, and consumer financial outcomes. We consider how financial literacy is measured in the current literature and examine how well the existing literature addresses whether financial education improves financial literacy or personal financial outcomes. We discuss the…

  5. A REVIEW OF FINANCIAL EDUCATION

    Directory of Open Access Journals (Sweden)

    Fatih Temizel

    2015-07-01

    Full Text Available This study determines the importance of financial education in contemporary societies. A review of various organizations for increasing financial education whose individual and societal importance has been internationally accepted is also offered. Towards this end initiatives undertaken by international organizations and national authorities are examined. Aspects of these initiatives that can be offered as best practices for developing nations are identified. For the Turkish case financial education examples that can be organized under public authority leadership, with NGO participation are collated. Various experiences about measuring and increasing financial literacy are examined. Among these are the implementations in Australia, Japan, England and the United States. It is put forth, in light of international experience, that increasing access to financial education and efficiency of financial services are possible through, informing, education and consulting.

  6. More "Private" than Private Institutions: Public Institutions of Higher Education and Financial Management

    Science.gov (United States)

    Adams, Olin L., III; Robichaux, Rebecca R.; Guarino, A. J.

    2010-01-01

    This research compares the status of managerial accounting practices in public four-year colleges and universities and in private four-year colleges and universities. The investigators surveyed a national sample of chief financial officers (CFOs) at two points in time, 1998-99 and 2003-04. In 1998-99 CFOs representing private institutions reported…

  7. Financial Literacy and Education Research Priorities

    Science.gov (United States)

    Schuchardt, Jane; Hanna, Sherman D.; Hira, Tahira K.; Lyons, Angela C.; Palmer, Lance; Xiao, Jing Jian

    2009-01-01

    Twenty-nine scholars from public and private universities, non-profit organizations, and the federal government participated in a National Research Symposium on Financial Literacy and Education in October 2008 in Washington, DC. The purpose was to identify critical research questions that could inform outcomes-based financial education, relevant…

  8. Inmate Perceptions of Financial Education Needs: Suggestions for Financial Educators

    Science.gov (United States)

    Call, Lindsay Larson; Dyer, W. Justin; Wiley, Angela R.; Day, Randal D.

    2013-01-01

    Recently, national attention has turned to the need for increased financial education, particularly for low-income populations. Incarcerated individuals represent a growing low-income group with unique needs that could likely benefit from financial education. However, few studies have examined the specific financial education needs of inmates,…

  9. Financial Literacy Education for Women

    Science.gov (United States)

    Jarecke, Jodi; Taylor, Edward W.; Hira, Tahira K.

    2014-01-01

    Exploring the pedagogical approaches of four women's financial literacy education programs, this chapter provides an overview of trends and needs in financial education for women and offers pedagogical strategies for teaching women about finance.

  10. Honduras - Public Financial Management and Public-Private Partnerships

    Data.gov (United States)

    Millennium Challenge Corporation — The Honduras Threshold Country Program (TCP) aims to increase the efficiency and transparency of public financial management (PFM) and public private partnerships...

  11. Financial Planners: Educating Widows in Personal Financial Planning

    Science.gov (United States)

    Korb, Brian R.

    2010-01-01

    Widows constitute a growing segment of the U.S. population; however, very little has been done to educate them on the basics of personal financial planning. The creation and implementation of financial planning education programs for widows can help them become more financially literate and free them from anxiety and fear. Interviews with eight…

  12. Flagging Economy Propels Financial Education

    Science.gov (United States)

    Manzo, Kathleen Kennedy

    2008-01-01

    On the same day President Bush signed a $150 billion economic-stimulus package in an attempt to head off a recession and offset a crisis in the home-mortgage market, a group of financial experts and educators met a few blocks from the White House to craft a plan for better preparing Americans, young and old, to manage their money. Financial…

  13. FINANCIAL EQUALIZATION TRANSFERS BETWEEN PUBLIC AUTHORITIES BUDGETS

    Directory of Open Access Journals (Sweden)

    Emilia Cornelia STOICA

    2015-07-01

    Full Text Available This paper presents financial balancing mechanisms that it is applied by the most of the states with competitive market economy, in order to ensure equity between local authorities, as well as the stability of the entire national tax and budgetary system. In this regard, it is described the concept of financial equalization and its structure according to two fundamental criteria: - equalization in accordance with the financial transfers orientation, distinguishing thus (1 horizontal equalization, which is carried out between local authorities and consists in assigning a part of the richest territorial collectivities resources to the disadvantaged ones; (2 vertical financial equalization, achieved through consolidated transfers the state / federal budget to the budgets by territorial administrative units, both for the operating budget section and for the development one; - financial equalization according to the regional or local disparities observed as a result of territorial-level analyzes: (1 financial equalization based on balancing public revenues of the administrative-territorial units, which tries to correct the differences between the financial resources of each local authority and (2 the financial balancing based on the costs, which aims to reduce differences between standard costs of public services per capita. Financial equalization mechanisms have as main objective the reduction as far as the total elimination of the regional or local disparities, which are also described in this article.

  14. Financial Autonomy as a Necessary Condition for the Functioning of Public Institutions of Higher Education in Ukraine

    Directory of Open Access Journals (Sweden)

    Vynogradnya Vita

    2016-11-01

    Full Text Available The article analyzes the main directions of development of financial autonomy of universities. The alternative sources of funding universities in terms of the lack of funding are determined. It has been found out that the proper organization of financial structure and expansion of the areas of fundraising by universities contributes to their competitiveness.

  15. Workplace Financial Education Facilitates Improvement in Personal Financial Behaviors

    Science.gov (United States)

    Prawitz, Aimee D.; Cohart, Judith

    2014-01-01

    Based on the life-cycle theory of consumption, this quasi-experimental study of 995 employees examined changes in financial behaviors following employee-needs-driven workplace financial education. Repeated-measures ANOVA compared participants and non-participants on perceived financial wellness and savings ratios; main effects indicated that both…

  16. Financial Literacy and Financial Education: Review and Policy Implications

    OpenAIRE

    Annamaria Lusardi

    2006-01-01

    In recent years, as workers have gained an unprecedented degree of control over their pensions and savings, the importance of financial literacy and financial education has increased considerably. Large changes in the structure of financial markets, labor markets, and demographics in developed countries have led to this change. Consumers have a bewildering array of complex financial products – from reverse mortgages to annuities – to choose from, making saving decisions increasingly complex. ...

  17. Financial Literacy: A Critical Adult Education Appraisal

    Science.gov (United States)

    English, Leona M.

    2014-01-01

    This chapter critically examines financial literacy education, asking what its assumptions are and what adult educators need to ask of its curriculum, its bases, and the people being taught to be financially literate.

  18. Documentation for the NCES Common Core of Data National Public Education Financial Survey (NPEFS), School Year 2008-09 (Fiscal Year 2009). Revised File Version 1b. NCES 2011-330rev

    Science.gov (United States)

    Cornman, Stephen Q.; Zhou, Lei; Nakamoto, Nanae

    2012-01-01

    This documentation is for the revised file (Version 1b) of the National Center for Education Statistics' (NCES) Common Core of Data (CCD) National Public Education Financial Survey (NPEFS) for school year 2008-2009, fiscal year 2009 (FY 09). It contains a brief description of the data collection along with information required to understand and…

  19. Does financial education impact financial literacy and financial behavior, and if so, when?

    OpenAIRE

    Kaiser, Tim; Menkhoff, Lukas

    2017-01-01

    A meta-analysis of 126 impact evaluation studies finds that financial education significantly impacts financial behavior and, to an even larger extent, financial literacy. These results also hold for the subsample of randomized experiments (RCTs). However, intervention impacts are highly heterogeneous: financial education is less effective for low-income clients as well as in low- and lowe...

  20. FINANCIAL REPORTING IN PUBLIC INSTITUTIONS AND NON-FINANCIAL ENTITIES. SIMILARITIES AND DIFFERENCES

    OpenAIRE

    Daniela Vitan

    2011-01-01

    The present paperwork contains issues regarding financial reporting at the public institutions and non – financial entities. The main aspects are regarding the obligation of all entities to present the financial statements, the content of financial statements in public institutions and non-financial entities. Also, is presented the similarities and the differences aspects between financial reporting of these two patrimonial entities.

  1. Financial Reporting for Tennessee Public Colleges and Universities.

    Science.gov (United States)

    Tennessee Higher Education Commission, Nashville.

    This manual provides a framework for accounting practices, budgeting and reporting procedures for Tennessee public higher education institutions. Emphasis is placed on principles and procedures of accounting and financial reporting; the balance sheet; statement of changes in fund balances; statement of current funds revenues, expenditures, and…

  2. Causes of financial mismanagement in South African public schools ...

    African Journals Online (AJOL)

    This paper investigates the underlying causes of financial mismanagement in public schools and focuses on the perceptions of various role players in the Limpopo Province of South Africa. The various Departments of Basic Education in South Africa allocate funds to schools each year, and expect school principals and ...

  3. Financial Resource Allocation in Higher Education

    Science.gov (United States)

    Ušpuriene, Ana; Sakalauskas, Leonidas; Dumskis, Valerijonas

    2017-01-01

    The paper considers a problem of financial resource allocation in a higher education institution. The basic financial management instruments and the multi-stage cost minimization model created are described involving financial instruments to constraints. Both societal and institutional factors that determine the costs of educating students are…

  4. Strengthening Public Financial Management at the County ...

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

    Accueil · Ce que nous faisons ... The project team will use the Public Expenditure and Financial Accountability Framework to assess the administrative, ... Le CRDI renouvelle son partenariat avec ACIAR en matière de sécurité alimentaire.

  5. EFFICIENCY FINANCIAL RESOURCES IN VOCATIONAL EDUCATION

    Directory of Open Access Journals (Sweden)

    Nataliia Kovernuk

    2016-11-01

    Full Text Available The purpose of writing is to research and analyze the effectiveness of financial resources in vocational education in Ukraine and develop practical recommendations for their improvement. To research and analyze the practices of formation and use of financial resources in vocational education. Research conducted by the methods of empirical knowledge, analysis, clustering, comparison, observation, synthesis, graphical analysis. The measures effective use of financial resources in vocational education in Ukraine. Methodology is actual work of scientists and researchers. Results are exploring of the practice of planning expenditures of state and local budgets for vocational education concluded that in planning expenditure dominates the normative method of budget planning. This discrepancy established approaches to the development of standards of employee’s vocational institutions and expenditures of staff, on the one hand, and the required planning spending on vocational education. When planning educational grants for training labor to local budgets is determined by the amount of expenditures that are relevant to the intergovernmental transfers, which include, in particular, spending on vocational education. Although the legislation stipulates the independence of local budgets and calculation of expenditures that are relevant to the intergovernmental transfers should be done only to determine the amount of educational grants for training labor, in practice there is a significant limitation of the autonomy of local governments in the planning of local budgets. Thus, the deterioration of the efficiency of spending on vocational education due to increasing labor costs and labor charges. The reason for this was the dynamics as increased wages and a change in the number of employees engaged in technical and vocational education. Value. The analysis of public expenditure planning practices and local budgets for vocational education concluded that in

  6. BUDGETARY CLASSIFICATIONS’ ROLE IN PUBLIC FINANCIAL MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Gyorgy Adina Cristina

    2010-07-01

    Full Text Available Budgetary classifications are a vital condition for a sound budgetary management. To be a good and useful classification, some rules should be respected. The international experience could offer us guiding lines which contribute to this purpose. In our paper we tried to present some basic elements of a budgetary classification, stressing on their utility in practice: financial management, reporting, on various criteria, and electronic processing. In last part is presented a functional example of such a classification which proved its utility in Romanian public financial sector.

  7. Financial statements and the discharging of financial accountability of ordinary public schools in South Africa

    Directory of Open Access Journals (Sweden)

    Frank Doussy

    2014-10-01

    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.

  8. Financial Education for Children: The Israeli Case

    Science.gov (United States)

    Bendavid-Hadar, Iris; Hadad, Yaniv

    2013-01-01

    This article focuses on the financial education of children. Education is a key factor in achieving economic development and socio-economic equality. Financial education can provide children with some of the additional knowledge and skills required to this end. Second and third grade Israeli students (n = 121), enrolled in three differently…

  9. THE ROLE OF FINANCIAL EDUCATION IN DEVELOPING THE FINANCIAL SERVICES MARKET

    OpenAIRE

    Ivanka Daneva

    2015-01-01

    Considering the current complexity of financial markets and of financial instruments and services, financial education is part of population’s financial literacy and it ranks as paramount factor in the complex for the financial markets development.

  10. Taxation in Public Education.

    Science.gov (United States)

    Piele, Philip K.

    1970-01-01

    Seventeen research studies, position statements, and statistical compilations published between 1966 and 1969 are reviewed. These documents deal with such issues as (1) the effects of financial effort and property assessment practice on educational quality, (2) the role of State aid in equalizing financial resources, (3) the crisis in financing…

  11. Public health financial management needs: report of a national survey.

    Science.gov (United States)

    Costich, Julia F; Honoré, Peggy A; Scutchfield, F Douglas

    2009-01-01

    The work reported here builds on the identification of public health financial management practice competencies by a national expert panel. The next logical step was to provide a validity check for the competencies and identify priority areas for educational programming. We developed a survey for local public health finance officers based on the public health finance competencies and field tested it with a convenience sample of officials. We asked respondents to indicate the importance of each competency area and the need for training to improve performance; we also requested information regarding respondent education, jurisdiction size, and additional comments. Our local agency survey sample drew on the respondent list from the National Association of County and City Health Officials 2005 local health department survey, stratified by agency size and limited to jurisdiction populations of 25,000 to 1,000,000. Identifying appropriate respondents was a major challenge. The survey was fielded electronically, yielding 112 responses from 30 states. The areas identified as most important and needing most additional training were knowledge of budget activities, financial data interpretation and communication, and ability to assess and correct the organization's financial status. The majority of respondents had some postbaccalaureate education. Many provided additional comments and recommendations. Health department finance officers demonstrated a high level of general agreement regarding the importance of finance competencies in public health and the need for training. The findings point to a critical need for additional training opportunities that are accessible, cost-effective, and targeted to individual needs.

  12. Financial Literacy, Financial Education and Economic Outcomes. NBER Working Paper No. 18412

    Science.gov (United States)

    Hastings, Justine S.; Madrian, Brigitte C.; Skimmyhorn, William L.

    2012-01-01

    In this article we review the literature on financial literacy, financial education, and consumer financial outcomes. We consider how financial literacy is measured in the current literature, and examine how well the existing literature addresses whether financial education improves financial literacy or personal financial outcomes. We discuss the…

  13. New Public Financial Management and Its Legitimacy

    Directory of Open Access Journals (Sweden)

    Henry Kusuma Adikara

    2015-09-01

    Full Text Available This paper’s for discuss the importance of New Public Financial Management (NPFM legitimacy. As part of the new regulation in the finance sector, NPFM promotes the application of transparency and accountability of company expenditures, risk management and value for money. However, literature study revealed that NPFM is not implemented yet in the public organization, especially in the developing countries, like Indonesia. It is predicted that it is due to socio-cultural aspect of the implementation of NPFM does not meet the society expectations. This paper explores and suggests that socio-cultural aspect should be taken into account in the implementation of NPFM or NPM.

  14. Financial statistics of major publicly owned electric utilities, 1991

    International Nuclear Information System (INIS)

    1993-01-01

    The Financial Statistics of Major Publicly Owned Electric Utilities publication presents summary and detailed financial accounting data on the publicly owned electric utilities. The objective of the publication is to provide Federal and State governments, industry, and the general public with data that can be used for policymaking and decisionmaking purposes relating to publicly owned electric utility issues

  15. Financial statistics of major publicly owned electric utilities, 1991

    Energy Technology Data Exchange (ETDEWEB)

    1993-03-31

    The Financial Statistics of Major Publicly Owned Electric Utilities publication presents summary and detailed financial accounting data on the publicly owned electric utilities. The objective of the publication is to provide Federal and State governments, industry, and the general public with data that can be used for policymaking and decisionmaking purposes relating to publicly owned electric utility issues.

  16. Financial statistics of major US publicly owned electric utilities 1993

    Energy Technology Data Exchange (ETDEWEB)

    1995-02-01

    The 1993 edition of the Financial Statistics of Major U.S. Publicly Owned Electric Utilities publication presents five years (1989 to 1993) of summary financial data and current year detailed financial data on the major publicly owned electric utilities. The objective of the publication is to provide Federal and State governments, industry, and the general public with current and historical data that can be used for policymaking and decision making purposes related to publicly owned electric utility issues. Generator and nongenerator summaries are presented in this publication. The primary source of publicly owned financial data is the Form EIA-412, the Annual Report of Public Electric Utilities, filed on a fiscal basis.

  17. Raising Employee Engagement through Workplace Financial Education

    Science.gov (United States)

    Vitt, Lois A.

    2014-01-01

    This chapter discusses shifts in hiring and benefits that changed the employment landscape, offering a historical look at workplace financial education, and arguing that educating employees to adjust to new financial realities is a win-win for employers and employees.

  18. 2015 Fact Book: Arkansas Public Higher Education

    Science.gov (United States)

    Arkansas Department of Higher Education, 2015

    2015-01-01

    This publication provides governmental and higher education decision-makers a statewide perspective of Arkansas public higher education finance for the 2015-17 biennium, as well as trends for the past several years. It also contains a detailed financial profile of each institution and presents a basis for comparative assessments of revenue sources…

  19. Mali - Public Expenditure Management and Financial Accountability Review : Public Financial Management Performance Report

    OpenAIRE

    World Bank

    2010-01-01

    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...

  20. Stepfamily Education and Changes in Financial Practices

    Science.gov (United States)

    Higginbotham, Brian J.; Tulane, Sarah; Skogrand, Linda

    2012-01-01

    This study examined the financial management practices of 62 participants in "Smart Steps" stepfamily education courses 1 year following their course completion. Qualitative interviews revealed 29 participants changed their financial practices as a result of the course, 29 did not change, and 4 provided unclear responses. Common reasons for no…

  1. Using a Financial Health Model to Provide Context for Financial Literacy Education Research: A Commentary

    Science.gov (United States)

    Huston, Sandra J.

    2015-01-01

    In the article, "Enhancing links between research and practice to improve consumer financial education and well-being" Billy J. Hensley, Director of Education at National Endowment for Financial Education® (NEFE®), outlines his perspective on the current relation between financial education and financial outcome (downstream financial…

  2. Raising household saving: does financial education work?

    Science.gov (United States)

    Gale, William G; Harris, Benjamin H; Levine, Ruth

    2012-01-01

    This article highlights the prevalence and economic outcomes of financial illiteracy among American households, and reviews previous research that examines how improving financial literacy affects household saving. Analysis of the research literature suggests that previous financial literacy efforts have yielded mixed results. Evidence suggests that interventions provided for employees in the workplace have helped increase household saving, but estimates of the magnitude of the impact vary widely. For financial education initiatives targeted to other groups, the evidence is much more ambiguous, suggesting a need for more econometrically rigorous evaluations.

  3. Creating financial transparency in public health: examining best practices of system partners.

    Science.gov (United States)

    Honoré, Peggy A; Clarke, Richard L; Mead, Dean Michael; Menditto, Susan M

    2007-01-01

    Financial transparency is based on concepts for valid, standardized information that is readily accessible and routinely disseminated to stakeholders. While Congress and others continuously ask for an accounting of public health investments, transparency remains an ignored concept. The objective of this study was to examine financial transparency practices in other industries considered as part of the public health system. Key informants, regarded as financial experts on the operations of hospitals, school systems, and higher education, were a primary source of information. Principal findings were that system partners have espoused some concepts for financial transparency beginning in the early 20th century--signifying an 80-year implementation gap for public health. Critical features that promote accountability included standardized data collection methods and infrastructures, uniform practices for quantitative analysis of financial performance, and credentialing of the financial management workforce. Recommendations are offered on the basis of these findings to aid public health to close this gap by framing a movement toward transparency.

  4. Public education - Whose responsibility?

    International Nuclear Information System (INIS)

    Elliott, Alva E.

    1977-01-01

    One of the major problems of the nuclear industry is the lack of public education as to the true facts of nuclear energy. This paper describes some of the misconceptions the general public have concerning reactors, and what program the University of Missouri-Rolla Reactor Facility is following to educate the more than three thousand visitors that tour the facility each year. (author)

  5. Financial Information 2016: Australian Vocational Education and Training Statistics

    Science.gov (United States)

    National Centre for Vocational Education Research (NCVER), 2017

    2017-01-01

    This publication provides financial information on the government-funded vocational education and training (VET) system in Australia. Reporting includes VET funds transacted through government accounts of the Australian and state and territory government departments and their controlled training organisation entities such as TAFE institutes and…

  6. Improving Financial Education and Awareness on Insurance and Private Pensions

    Science.gov (United States)

    OECD Publishing (NJ3), 2008

    2008-01-01

    With public pensions under pressure and private pensions exposed to risk, individuals face an increasing variety of financial risks, particularly those linked to their retirement. This book analyzes the level of risk awareness of consumers and highlights good practices governments might initiate to enhance consumers' awareness and education on…

  7. The Effects of Financial Education and Networks on Business Students' Financial Literacy

    Science.gov (United States)

    Chung, Yunhyung; Park, Youngkyun

    2014-01-01

    This study investigates the joint effects of financial education and educational networks on students' financial literacy. With a sample (N = 105) of senior students in a business college, the study finds that not only financial education, but also strong networks with professors, are positively related to the financial literacy of business…

  8. THE IMPORTANCE OF THE BANKING FINANCIAL EDUCATION COMPONENT IN ECONOMIC PERSPECTIVE

    Directory of Open Access Journals (Sweden)

    Lucian-Ion MEDAR

    2016-10-01

    Full Text Available Economy and civil society has gone through an unprecedented financial crisis determined by an acute shortage of financial education among the large community of individuals and legal persons. Thus, the low level of economic and financial knowledge from society contributed to the amplification of economic crisis. In 2008, in the midst of financial crisis in the European Union was created Expert Group on Financial Education (EGFE, aimed at supporting a new financial education order. Breaking the vicious circle of banks debt and sovereign one, improvement of supervision European banking system, solving the financial problems of some banks through the mechanism of bank resolution, without recourse to public resources, strengthening the trust of potential customers in the financial market, in the first process of finalizing the Union European banking, can be achieved and by a new order of financial education

  9. Improving Financial Literacy : case Study of Financial Education in Schools in Estonia

    OpenAIRE

    Rabtsinski, Deniss

    2010-01-01

    The thesis discusses the problem of low financial literacy levels that people have in today's world and how financial literacy levels can be improved through school education. It is identified that financial literacy is a complex problem requiring a complex solution (which is yet to be discovered). Financial education can only be part of this complex solution. Even so, financial education encounters similar problems as traditional education: the decay of knowledge and effective retention of l...

  10. State of Hawaii Department of Education Financial Report, July 1, 2003-June 30, 2004.

    Science.gov (United States)

    State of Hawaii Department of Education, 2005

    2005-01-01

    This annual financial report of the Department of Education is prepared each year to inform interested persons of the total cost of public education in the state of Hawaii. The financial report provides both Operating and Capital Improvement Project fund information that is useful in presenting our educational system financing, expenditures and…

  11. Financial And Non-financial Factors Motivating Individual Donors To Support Public Benefit Organizations

    OpenAIRE

    WANIAK-MICHALAK HALINA; ZARZYCKA EWELINA

    2015-01-01

    This study is aimed at determining how the financial data of public benefit organizations (PBOs) affects donations received by them and if the donors use financial and non-financial information in order to donate. In order to achieve our aim we used different methods of research: quantitative research (econometric model and survey) and qualitative research (laboratory test). The research allowed us to draw the conclusion that Polish donors make very limited use of PBOs’ financial statements i...

  12. Financial institutions as an example of institutions of public trust

    OpenAIRE

    Agata Jakubowska

    2013-01-01

    Financial institutions are commonly known as institutions of public trust and they are fundamental for activities of other economic entities. The level of trust determines the competitive position of financial institutions. That is why care about the best standards is the most important task for these institutions. Financial institutions are called institutions of public trust and thus high professionalism and more responsibility is demanded from them. This article presents basic problems con...

  13. Financial statistics of major US publicly owned electric utilities 1994

    International Nuclear Information System (INIS)

    1995-01-01

    This publication presents 5 years (1990--94) of summary financial data and current year detailed financial data on the major publicly owned electric utilities. Generator and nongenerator summaries are presented. Composite tables present: Aggregates of income statement and balance sheet data, financial indicators, electric operation and maintenance expenses, electric utility plant, number of consumers, sales of electricity, and operating revenue, and electric energy account data

  14. Financial statistics of major US publicly owned electric utilities 1994

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-12-15

    This publication presents 5 years (1990--94) of summary financial data and current year detailed financial data on the major publicly owned electric utilities. Generator and nongenerator summaries are presented. Composite tables present: Aggregates of income statement and balance sheet data, financial indicators, electric operation and maintenance expenses, electric utility plant, number of consumers, sales of electricity, and operating revenue, and electric energy account data.

  15. Financial literacy and financial literacy education : what might be the components of an effective financial literacy curriculum?

    OpenAIRE

    Lee, Nirmala

    2010-01-01

    Abstract There is concern about lack of financial literacy and need for financial literacy education, but little or no attempt to understand their nature. Three questions were asked: 'What is financial literacy?', 'What is financial literacy education?' and 'What might be the components of an effective financial literacy curriculum?'. Adopting an inductive grounded theory approach and a pragmatist philosophy, in association with real-world organisations such as the National ...

  16. Colombia - National Level Public Financial Management and Procurement Report : Status of the Public Financial Management and Procurement System

    OpenAIRE

    World Bank; Inter-American Development Bank

    2009-01-01

    This Public Financial Management Performance Report (PFMPR) analyzes the performance of Colombia's public financial management (PFM) institutions, systems and processes. It documents areas where performance is close to or follows international good practice, as well as opportunities to further enhance PFM contribution to the goals of strengthening fiscal discipline, enabling more efficient...

  17. Pedagogy of Financial Education among College Students

    Directory of Open Access Journals (Sweden)

    Jacob Michael Ben

    2016-12-01

    Full Text Available The level of economic thinking and financial culture of population should be considered one of the most important components of society’s economic life quality. Here, a key factor is economic and financial socialization of an individual, which can be achieved mainly by modelling appropriate training process technology to promote and ensure financial awareness at the early stages of training in high school and later on in colleges and universities. This paper focuses on one of the options of a unique subject matter (course in Financial Education, for which testing started in 2008 and is successfully continuing in the Department of Business Management of Neri Bloomfield School of Design and Education (Haifa, Israel against the backdrop of a multicultural environment. The study shows the dynamics of the formation of the main teaching methods of the new course. In parallel, we analysed the results of the final examinations of students to further adjust the content and pedagogy of the educational process. The results once again confirmed the urgent need to improve the financial literacy of students in accordance with the challenges of economics and culture in the twenty-first century.

  18. Strengthening Public Financial Management at the County ...

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

    Counties suffer from weak financial management and accountability, human capacity ... The project team will prepare a report of its findings and recommendations, ... them consolidate their role as credible development actors in their countries, ...

  19. A NEW CHALLENGE IN EU: EFFECTIVE FINANCIAL EDUCATION

    Directory of Open Access Journals (Sweden)

    Suciu Marta-Christina

    2013-07-01

    Full Text Available Financial literacy is a need for people responsible for their money. The decisions people made in respect with the money have impact on their future. Their responsibility and the risks assumed increase as long as employers and government responsibility and assumed risks in this respect decrease. Financial education is based on principles such as: active long life learning, individuals needs oriented, part of the early education provided by schools, basic concepts on financial issues and risks oriented. In Romania, financial education is part of school based curriculum. The Ministry of Education recommends all schools interested in delivering financial education programs schools a syllabus for an optional subject focused on financial issues. Banks are also interested to contribute to financial education. They help schools in conducting financial education programs and, additionally, they developed their own financial education programs.

  20. Online Financial Education Programs: Theory, Research, and Recommendations

    Directory of Open Access Journals (Sweden)

    Jinhee Kim

    2017-03-01

    Full Text Available Technological advances have created unprecedented opportunities for online financial education that can be used to improve financial literacy and money management practices. While online financial education programs have become popular, relevant research and theoretical frameworks have rarely been considered in the development of such programs. This article synthesizes lessons from literature and theories for the development of an effective online financial education program. Drawing from literature on financial literacy education and online education, implications and recommendations for integrating technology into online financial education programs for adults are discussed.

  1. Relationship between hospital financial performance and publicly reported outcomes.

    Science.gov (United States)

    Nguyen, Oanh Kieu; Halm, Ethan A; Makam, Anil N

    2016-07-01

    Hospitals that have robust financial performance may have improved publicly reported outcomes. To assess the relationship between hospital financial performance and publicly reported outcomes of care, and to assess whether improved outcome metrics affect subsequent hospital financial performance. Observational cohort study. Hospital financial data from the Office of Statewide Health Planning and Development in California in 2008 and 2012 were linked to data from the Centers for Medicare and Medicaid Services Hospital Compare website. Hospital financial performance was measured by net revenue by operations, operating margin, and total margin. Outcomes were 30-day risk-standardized mortality and readmission rates for acute myocardial infarction (AMI), congestive heart failure (CHF), and pneumonia (PNA). Among 279 hospitals, there was no consistent relationship between measures of financial performance in 2008 and publicly reported outcomes from 2008 to 2011 for AMI and PNA. However, improved hospital financial performance (by any of the 3 measures) was associated with a modest increase in CHF mortality rates (ie, 0.26% increase in CHF mortality rate for every 10% increase in operating margin [95% confidence interval: 0.07%-0.45%]). Conversely, there were no significant associations between outcomes from 2008 to 2011 and subsequent financial performance in 2012 (P > 0.05 for all). Robust financial performance is not associated with improved publicly reported outcomes for AMI, CHF, and PNA. Financial incentives in addition to public reporting, such as readmissions penalties, may help motivate hospitals with robust financial performance to further improve publicly reported outcomes. Reassuringly, improved mortality and readmission rates do not necessarily lead to loss of revenue. Journal of Hospital Medicine 2016;11:481-488. © 2016 Society of Hospital Medicine. © 2016 Society of Hospital Medicine.

  2. Federal Financial and Economic Literacy Education Programs, 2009

    Science.gov (United States)

    Hung, Angela A.; Mihaly, Kata; Yoong, Joanne K.

    2010-01-01

    Financial literacy--the ability to use knowledge and skills to manage financial resources effectively for a lifetime of financial well-being--is becoming more and more important as individuals and families become increasingly responsible for their own long-term financial well-being. Financial and economic literacy education programs have been…

  3. Assessing Financial Education Methods: Principles vs. Rules-of-Thumb Approaches

    Science.gov (United States)

    Skimmyhorn, William L.; Davies, Evan R.; Mun, David; Mitchell, Brian

    2016-01-01

    Despite thousands of programs and tremendous public and private interest in improving financial decision-making, little is known about how best to teach financial education. Using an experimental approach, the authors estimated the effects of two different education methodologies (principles-based and rules-of-thumb) on the knowledge,…

  4. Strategies for Success in Financial Education. PDP 2009-3

    Science.gov (United States)

    Newberger, Robin G.; Paulson, Anna L.

    2009-01-01

    The Federal Reserve Bank of Chicago will host a conference, Financial Literacy, Financial Education, and the Federal Reserve: Strategies for Success, on September 11, 2009. This article reviews some of the financial education activities throughout the Federal Reserve System. The topics these initiatives cover include financial skill building,…

  5. How useful is consolidation of public sector entities' financial statements ?

    OpenAIRE

    Soguel, N.; Bucher, R.

    2013-01-01

    Whether or not to consolidate financial statements is dealt with in IPSAS#6. This standard is by and large based on IAS#27. It deals with the criterion according to which an entity's financial statements should be considered and which consolidation technique should be used. However, it remains silent when it comes to exposing the reason why a public sector entity should consolidate its financial statements. The literature is almost as silent as IPSAS on this issue. Which means that there is a...

  6. Perceptions of Public Relations Education.

    Science.gov (United States)

    Stacks, Don W.; Botan, Carl; Turk, Judy VanSlyke

    1999-01-01

    Surveys 258 public-relations educators and practitioners, finding they agree that public-relations education is on track; that systematic assessment is an important feature of public-relations education; and that they agreed on how public-relations education should be structured, and demonstrated a high degree of similarity in their preferences…

  7. Financial repression and high public debt in Europe

    NARCIS (Netherlands)

    van Riet, Ad

    2018-01-01

    The sharp rise in public debt-to-GDP ratios in the aftermath of the global financial crisis of 2008 posed serious challenges for fiscal policy in euro area countries. This thesis examines whether and to what extent modern financial repression has been applied in Europe to address these challenges.

  8. Theoretical approaches to determining the financial provision of public transportation

    Directory of Open Access Journals (Sweden)

    O.A. Vygovska

    2018-03-01

    Full Text Available The work is devoted to the improvement of theoretical approaches in determining the financial provision of transportation by public transport at the regional level. The author summarizes the concept of the «financial security» and defines the main difference from the term «financing». The systematization of key differences in the financial provision of a transport company from other financial entities of the economic sector at the national and regional levels is carried out. The disadvantages and advantages of sources of financial support are analyzed. The purpose of the article is to study theoretical approaches in determining the financial provision of transportation by public transport at the regional level. The prospects for further scientific research are the need to identify new scientific approaches and techniques to substantiate and elaborate the concept of the «financial provision of transportation by public transport». The practical application of the research should be formed in a detailed analysis of cash flow streams in the system of «state – regional authority – economic entity». The financial provision of transportation by public transport at the regional level has not been given the sufficient attention in the scientific research within the country. This fact confirms the need for a thorough analysis of the transport industry as a whole.

  9. Educational power of public libraries

    Directory of Open Access Journals (Sweden)

    Silva Novljan

    2004-01-01

    Full Text Available Education services also define the activities of Slovene public libraries. In planning targeted services they are often faced with development lagging. The accelerated progress in this field also reminds them of their lagging and points to a very uneven development and quality level of library activities in the various environments they are centered in. Perhaps due to such conditions public libraries do not excell in developing activities to satisfy education needs of their users. Even so, some successful cases point to the fact that libraries know how to act and could be successful under suitable conditions. The article presents an overview on how the law-defined needs for liferlong education (learning, education of users and information literacy, are meet through aquisition policies and through the realisation of different events taking into account the various levels of literacy of the participating population. The analysis of available reports and data point to the fact that libraries could be more successful if supported by increased expert help backed by financial aid.

  10. Prudence in public institutions management: the strategic financial ...

    African Journals Online (AJOL)

    Prudence in public institutions management: the strategic financial efficiency challenge in Nigeria. ... African Research Review ... the constructive optimization of risks with a view to attracting returns in relation to variability, volatility, and vitality.

  11. Radiation risk and public education

    International Nuclear Information System (INIS)

    Faden, R.R.

    1983-01-01

    Two issues which deal with the public's perception of radiation hazards are discussed. The goal of public education about radiation, and the relative role of scientific and moral beliefs in public education are examined

  12. Public education and participation

    International Nuclear Information System (INIS)

    Kelly, J.E.

    1982-01-01

    As prescribed in Step 1 of the Public Education and Participation Process (attachment 1), industry, public interest groups, and decision-makers were briefed about the Subseabed Disposal Program. In regard to public interest groups, Drs. Hollister and Kelly were invited to present the technical and policy aspects of the Subseabed Program at a public forum in Hawaii sponsored by the Hawaii League of Women Voters, the Health Physics Society, and the East-West Center. The sponsors videotaped the forum for a film, entitled Slowly Dying Embers: Radioactive Waste and the Pacific, which will be shown on television in Hawaii. In response to requests for information about the Subseabed Program, Congressional Staff, Representatives, and Senators (attachment 2) were briefed about the Subseabed Program as legislation related to the Program moved through Congress (attachment 3). Science oriented publications also were contacted about the Program

  13. Review of Family Financial Decision Making: Suggestions for Future Research and Implications for Financial Education

    Science.gov (United States)

    Kim, Jinhee; Gutter, Michael S.; Spangler, Taylor

    2017-01-01

    This article reviews the theories and literature in intrahousehold financial decisions, spousal partners and financial decision making, family system and financial decision process, children, and financial decisions. The article draws conclusions from the literature review and discusses directions for future research and educational programs. Most…

  14. Public hospitals in financial distress: Is privatization a strategic choice?

    Science.gov (United States)

    Ramamonjiarivelo, Zo; Weech-Maldonado, Robert; Hearld, Larry; Menachemi, Nir; Epané, Josué Patien; O'Connor, Stephen

    2015-01-01

    As safety net providers, public hospitals operate in more challenging environments than private hospitals. Such environments put public hospitals at greater risk of financial distress, which may result in privatization and deterioration of the safety net. The purpose of this study was to investigate whether financial distress is associated with privatization among public hospitals. We used panel data merged from the American Hospital Association Annual Survey, Medicare Cost Reports, Area Resource File, and Local Area Unemployment Statistics. Our study population consisted of all U.S. nonfederal acute care public hospitals in 1997 tracked through 2009, resulting in 6,426 hospital-year observations. The dependent variable "privatization" was defined as conversion from public status to either private not-for-profit or private for-profit status. The main independent variable, "financial distress," was based on the Altman Z-score methodology. Control variables included market and organizational factors. Two random-effects logistic regression models with state and year fixed-effects were constructed. The independent and control variables were lagged by 1 year and 2 years for Models 1 and 2, respectively. Public hospitals in financial distress had greater odds of being privatized than public hospitals not in financial distress: (OR = 4.53, p resources and may provide financial relief to government entities from the burden of continuously funding a hospital operating at a loss, which in turn may help keep the hospital open and preserve access to care for the community. Privatizing a financially distressed public hospital may be a better strategic alternative than closure. The Altman Z-score could be used as a managerial tool to monitor hospitals' financial condition and take corrective actions.

  15. Family Life Education for Remarriage: Focus on Financial Management.

    Science.gov (United States)

    Lown, Jean M.; And Others

    1989-01-01

    Reviews literature on family financial management of remarried couples and describes educational workshop on financial management in remarriage. Proposes five premises based on family developmental conceptual framework. Encourages family life educators to include financial management in remarriage education programs and presents outline for…

  16. Financial statistics of major US publicly owned electric utilities 1992

    Energy Technology Data Exchange (ETDEWEB)

    1994-01-01

    The 1992 edition of the Financial Statistics of Major US Publicly Owned Electric Utilities publication presents 4 years (1989 through 1992) of summary financial data and current year detailed financial data on the major publicly owned electric utilities. The objective of the publication is to provide Federal and State governments, industry, and the general public with current and historical data that can be used for policymaking and decisionmaking purposes related to publicly owned electric utility issues. Generator and nongenerator summaries are presented in this publication. Four years of summary financial data are provided. Summaries of generators for fiscal years ending June 30 and December 31, nongenerators for fiscal years ending June 30 and December 31, and summaries of all respondents are provided. The composite tables present aggregates of income statement and balance sheet data, as well as financial indicators. Composite tables also display electric operation and maintenance expenses, electric utility plant, number of consumers, sales of electricity, and operating revenue, and electric energy account data. The primary source of publicly owned financial data is the Form EIA-412, {open_quotes}Annual Report of Public Electric Utilities.{close_quotes} Public electric utilities file this survey on a fiscal year, rather than a calendar year basis, in conformance with their recordkeeping practices. In previous editions of this publication, data were aggregated by the two most commonly reported fiscal years, June 30 and December 31. This omitted approximately 20 percent of the respondents who operate on fiscal years ending in other months. Accordingly, the EIA undertook a review of the Form EIA-412 submissions to determine if alternative classifications of publicly owned electric utilities would permit the inclusion of all respondents.

  17. Measuring the Impacts of Financial Literacy: Challenges for Community-Based Financial Education

    Science.gov (United States)

    Collins, J. Michael; Holden, Karen C.

    2014-01-01

    This chapter addresses financial education across the lifespan, which has the potential to enhance adult financial capability, yet methodological barriers and a lack of robust measures have hampered the ability to identify and measure the effects of educational programs on financial decisions and behavior.

  18. Financial Strategies for the Romanian Local Public Administration

    Directory of Open Access Journals (Sweden)

    Attila GYÖRGY

    2011-02-01

    Full Text Available Public administration reform at all governmental levels constitutes an important component of the transformation process from a centralized system to democratic governance. This process involved important legislative and institutional changes in order to fulfill the principles of a market economy and the European Union standards based on transparency, predictability, accountability, adaptability and effectiveness. Therefore, in a continuing extension of the citizens’ needs, Romanian public administration reform, especially at local level, is concentrated on quality of public services based on citizens’ needs and increased performances in the context of a necessary decrease of budget expenditure, taking into consideration the actual financial constraint. In this context, it is useful to investigate the financial strategies of the local public administration based on the Romanian experiences that consisted in important public resources decline because of the financial crisis.

  19. Financial statistics major US publicly owned electric utilities 1996

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-03-01

    The 1996 edition of The Financial Statistics of Major US Publicly Owned Electric Utilities publication presents 5 years (1992 through 1996) of summary financial data and current year detailed financial data on the major publicly owned electric utilities. The objective of the publication is to provide Federal and State governments, industry, and the general public with current and historical data that can be used for policymaking and decision making purposes related to publicly owned electric utility issues. Generator and nongenerator summaries are presented in this publication. Five years of summary financial data are provided. Summaries of generators for fiscal years ending June 30 and December 31, nongenerators for fiscal years ending June 30 and December 31, and summaries of all respondents are provided. The composite tables present aggregates of income statement and balance sheet data, as well as financial indicators. Composite tables also display electric operation and maintenance expenses, electric utility plant, number of consumers, sales of electricity, and operating revenue, and electric energy account data. 2 figs., 32 tabs.

  20. Are Financial Education Programs Meeting the Needs of Financially Disadvantaged Consumers?

    OpenAIRE

    Yunhee Chang; Angela Lyons

    2007-01-01

    This paper uses data collected from a retrospective pre-test to investigate he impact that a financial education program has on participants’ financial behaviors. Specifically, we compare program impact across participants with varying levels of financial competency prior to the program and examine whether the program is meeting the educational needs of those it was designed to target – namely, financially disadvantaged consumers. The findings show that the program benefited all of the partic...

  1. Financial Participation Programs in Polish Public Companies

    Directory of Open Access Journals (Sweden)

    Maciej Kozlowski

    2014-12-01

    Full Text Available The major purpose of this article is to analyze the most important FP programs in Poland in order to increase knowledge on the subject and to show the occurring relations between the programs applied and the socioeconomic results of enterprises. The emphasis has been put on showing the multidimensional relationships between employee financial ownership and economic results, as well as on proving the relationship mechanisms of employee ownership on productivity are complex interactions by nature. Additionally, it has helped to separate crucial characteristic features of the applied forms of FP. This empirical approach concentrates on qualitative research and not quantitative, which although broad based, does not precisely identify the aforementioned relationships too precisely.

  2. Financial interest and its disclosure in scientific publications.

    Science.gov (United States)

    Krimsky, S; Rothenberg, L S

    1998-07-15

    Journal policies and requirements of funding agencies on financial disclosure of authors and grant applicants have divided editors and scientists who disagree on whether such policies can improve the integrity of science or manage conflicts of interest. Those opposed to such disclosure policies argue that financial interest is one of many interests held by scientists, is the least scientifically dangerous, and should not be singled out. Those who favor open reporting of financial interests argue that full disclosure removes the suspicion that something of relevance to objectivity is being hidden and allows readers to form their own opinions on whether a conflict of interest exists and what relevance that has to the study. The authors believe that the scientific community and the public will be best served by open publication of financial disclosures for readers and reviewers to evaluate.

  3. Financial And Non-financial Factors Motivating Individual Donors To Support Public Benefit Organizations

    Directory of Open Access Journals (Sweden)

    WANIAK-MICHALAK HALINA

    2015-03-01

    Full Text Available This study is aimed at determining how the financial data of public benefit organizations (PBOs affects donations received by them and if the donors use financial and non-financial information in order to donate. In order to achieve our aim we used different methods of research: quantitative research (econometric model and survey and qualitative research (laboratory test. The research allowed us to draw the conclusion that Polish donors make very limited use of PBOs’ financial statements in the donation process and that non-financial information plays greater role for donors in making decisions to give charitable donations. The most important information is the organization's goals and descriptions of its projects. At the same time, many donors stated that they donated under the influence of people they knew. This article fits into the scope of world research on PBOs and uses the concept of civil society.

  4. Bangladesh : Fiscal Costs of Non-Financial Public Corporations

    OpenAIRE

    Kojo, Naoko C.

    2010-01-01

    The overall fiscal position of Bangladesh looks sustainable, but there are concerns that the country may be trapped in a low revenue-low capital spending equilibrium, which is holding back Bangladesh’s growth potential. Eliminating wasteful spending and halting fiscal drains through inefficient non-financial public corporations (NFPCs) are important ways to create fiscal space, particularly in the area of infrastructure. This paper reviews the financial performance of the NFPC ...

  5. Financial education level of high school students and its economic reflections

    Directory of Open Access Journals (Sweden)

    Tarcísio Pedro da Silva

    Full Text Available Abstract This research contributes to the understanding of the level of financial education of high school students from public schools, as well as verifying how their financial knowledge has been generated, providing a view of the gaps in financial education with which these students are able to attend undergraduate courses later. The objective of the research was to determine the level of financial education of high school students from public schools, according to individual, demographic and socializing aspects. The research methodology was characterized as descriptive regarding procedures such as survey and the approach of the quantitative nature of the problem. The research population included 4698 high school students from 14 public schools in the city of Blumenau. In the data processing, the Kruskal-Wallis and chi-square tests were used. The results indicate that there is an effective financial education among young high school students, which can be noticed in findings such as: some of the young are not obliged to explain to parents where they are spending their financial resources; students have acquired, largely, their financial knowledge with parents and relatives, and in day-to-day practices, but there is little dialog in the family on financial matters. The financial knowledge coming from the school is low, requiring an improvement in the quality of this knowledge at this stage or in the future, including undergraduate courses. Finally, potential workers may cause social problems through their inability to manage their resources and/or the expenses of their families.

  6. A BRIEF ANALYSIS OF PUBLIC SECTOR CONSOLIDATED FINANCIAL STATEMENTS RESEARCHES

    Directory of Open Access Journals (Sweden)

    Andreea CÎRSTEA

    2015-12-01

    Full Text Available The purpose of the paper is to track the evolution of this specific topic of consolidated financial statements in the public sector, in order to be able to present a global picture of the actual knowledge stage of this issue at international level. The study conducted for reaching the proposed objective is a quantitative one. We tried to find out how this issue of public sector consolidated financial statements has sparked the interest of researchers around the world and when the issue was most debated. We concluded that the research of consolidated financial statements in the public sector is in its infancy and nowadays the topic starts to be more and more in the attention of the researchers in this field.

  7. The Leadership Orientations of Public College and University Chief Financial Officers: A Frame Analysis

    Science.gov (United States)

    Hannah, Charles Russell

    2013-01-01

    The role of the chief financial officer (CFO) is critical to the effective leadership of U.S. four-year public colleges and universities. Self-awareness and the capacity to view situations simultaneously in multiple ways and from different perspectives are essential elements of CFO effectiveness and success in the higher education environment. The…

  8. Predicting financial distress in publicly-traded companies

    Directory of Open Access Journals (Sweden)

    Felipe Fontaine Rezende

    2017-07-01

    Full Text Available ABSTRACT Several models for forecasting bankruptcy have been developed over the years, one of the reasons for which is the important part it plays in decision-making. However, forecasting a company’s bankruptcy leaves a very short time for stakeholders to change the situation. It is in this context that this paper arises in order to develop a model for predicting financial distress, which is identified as a step prior to bankruptcy. The predictive model uses the logistic regression technique with panel data and a sample of Brazilian publicly-traded companies with shares listed on the São Paulo Stock, Commodities, and Futures Exchange between 2001 and 2014. As well as financial variables, the final model includes market expectations (macroeconomic and sector variables. These variables are statistically tested and the hypothesis is confirmed that they improve the accuracy of the model. The research identified the existence of financial distress in 96% of the companies that went bankrupt. In addition, the relationship between the phenomena of bankruptcy and financial distress is verified, using financial and macroeconomic explanatory variables. The results demonstrate that most (83% of the explanatory variables in the model for predicting bankruptcy are also present in the model for predicting the phenomenon of financial distress. The expected gross domestic product variables and the quick ratio, asset turnover, and net equity over total liabilities financial variables are statistically significant in predicting both phenomena. With this evidence, the study suggests the use of the concept of financial distress as a stage prior to bankruptcy and provides a model for predicting financial distress with 89% accuracy when applied to publicly-traded companies in Brazil in the period examined.

  9. Satisfying the demand for financial information in public traded companies

    DEFF Research Database (Denmark)

    Holm, Claus

    A public traded company which wishes to comply with IAS standards and stock exchange requirements for full public disclosure of relevant information faces a major communication task. The Investor Relation policy of such a company has to satisfy a demand for financial information which seems...... line focus to the disclosure of cash flow surrogates like EBITA and EBITDA. Overall, the findings suggest a communication strategy intended to satisfy the demand from the professional analysts. However, the shear number of different key figures and financial ratios identified in the study suggest...

  10. Equitable Financial Evaluation Method for Public-Private Partnership Projects

    Institute of Scientific and Technical Information of China (English)

    KE Yongjian; LIU Xinping; WANG Shouqing

    2008-01-01

    The feasibility study of a public-private partnership (PPP) project is regarded as one of the critical factors for successful implementation,but unfortunately the common financial evaluation methods currently used only represent the benefits of the private sector.There is,therefore,an urgent need to develop an equitable financial evaluation method for PPP projects.This paper presents a comprehensive literature review that examines international practices.An equitable financial evaluation method was then developed taking into account the inherent characteristics of PPP projects using six separate indicators and Monte Carlo simulations.The result for a bridge project in Romania shows that the method combines the viewpoints of all the relevant stakeholders to achieve an equitable financial evaluation of PPP projects.

  11. Financial guarantees and public debt in South Africa

    Directory of Open Access Journals (Sweden)

    Ogutu Miruka

    2015-09-01

    Full Text Available A few years since the worst of the Euro sovereign debt crisis, many nations, from Cyprus to Ireland, including South Africa are re-visiting their public debt management to avert or lessen the impact of similar such happenings in the future. There are a number of studies on risk assessments of fiscal sustainability; however, few focus on contingent liabilities and even fewer on financial guarantees. In South Africa, financial guarantees have consistently comprised just above or below 50% of all contingent liabilities since the early days of majoritarian rule. In lieu of this, the paper analyses the risks posed by financial guarantees to fiscal sustainability in South Africa. We estimate the effect of financial guarantees on public debt in South Africa via the Engle Granger and causality model with quarterly time series data obtained from the South African Reserve Bank (SARB as well as the National Treasury. The data covers the April 1997 to December 2011 period. All econometric methods were executed using the statistical software package E-Views 7. We found that no long run relationship exists between national net loan debt and financial guarantees in South Africa. The pass rate of financial guarantees significantly affects its present value. The pass rate of financial guarantees has a predicting ability in determining the present value of national net loan debt. These findings may be contrary to what would be expected in the case of South Africa considering that the country is managing the issuance of financial guarantees prudently and that at present levels, there is no need for a radical policy shift. The study therefore offers a lesson to similar merging economies on the good governance of contingent liabilities.

  12. Public attitudes to financial incentive models for organs

    DEFF Research Database (Denmark)

    Hoeyer, Klaus; Schicktanz, Silke; Deleuran, Ida

    2013-01-01

    Waiting lists for organs have stimulated interest in the use of financial incentives for organ donation (FIs), but the literature does not contain an adequate overview of studies of public attitudes toward this mode of procurement. We conducted a literature review of international peer......-reviewed research published between 2002 and 2012 on how members of the public position themselves toward FIs. We identified and analyzed 23 studies using MEDLINE, PsycINFO, Sociological Abstracts and cross-reference search. The search included whole organs, donation, quantitative and empirical qualitative social...... scientific studies on, public attitudes (excluding professionals and medical students). The review reveals a broad divergence of public opinions on financial incentives. However, quantitative studies showed a low overall level of acceptance of payment for organs in living donation (LD); only a slightly...

  13. Prudence in Public Institutions Management: The Strategic Financial ...

    African Journals Online (AJOL)

    DrNneka

    It stems from the realization that system-wide prudential adaptation still leaves ... Key Words: Financial control, Institutional prudence, Strategic synergy ... functions, continuous finance/accounting resource development, circumspect cash .... sustainably impact on the collective psyche of public (civil) servants, and this is.

  14. Financial accountability of public corporations in liberalized Economy

    African Journals Online (AJOL)

    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 ...

  15. Causes of financial mismanagement in South African public schools ...

    African Journals Online (AJOL)

    PAUL

    2016-08-12

    Aug 12, 2016 ... Joubert and Van Rooyen (2008) state that many schools in South Africa ... problems of mismanagement, managerial incompetence, lack of ... hampered by a global tendency of financial mismanagement, which is .... ment of Education Institutional Governance Foren- ..... corruption-in-schools-on-the-rise/.

  16. Public Libraries in an Age of Financial Complexity: Toward Enhancing Community Financial Literacy

    Science.gov (United States)

    Smith, Catherine Arnott; Eschenfelder, Kristin

    2013-01-01

    This report describes several linked empirical studies that examine the activities of public libraries in increasing the financial literacy of their service population. A qualitative field study examines librarians' perceptions of the challenges in offering information and services in this domain; a second set of interviews centers on the…

  17. Reality Check: OK Extension Helps Teachers Meet Financial Education Requirements

    Science.gov (United States)

    St. Pierre, Eileen; Simpson, Mickey; Moffat, Susan; Cothren, Phillis

    2011-01-01

    According to the Jump$tart Coalition, Oklahoma is one of 24 states to adopt financial education requirements for students (Jump$tart Coalition, 2010). The Passport to Financial Literacy Act of 2007, Oklahoma House Bill 1476, requires Oklahoma students in grades 7 through 12 to fulfill established financial literacy requirements to graduate with a…

  18. 76 FR 36565 - Notice of Submission of Proposed Information Collection to OMB; Public Housing Financial...

    Science.gov (United States)

    2011-06-22

    ... information be submitted electronically, using generally accepted accounting principles, in a prescribed... Proposed Information Collection to OMB; Public Housing Financial Management Template AGENCY: Office of the... Public Housing Assessment System requires public housing agencies to submit financial information...

  19. International financial institutions and human rights: implications for public health.

    Science.gov (United States)

    Stubbs, Thomas; Kentikelenis, Alexander

    2017-01-01

    Serving as lender of last resort to countries experiencing unsustainable levels of public debt, international financial institutions have attracted intense controversy over the past decades, exemplified most recently by the popular discontent expressed in Eurozone countries following several rounds of austerity measures. In exchange for access to financial assistance, borrowing countries must settle on a list of often painful policy reforms that are aimed at balancing the budget. This practice has afforded international financial institutions substantial policy influence on governments throughout the world and in a wide array of policy areas of direct bearing on human rights. This article reviews the consequences of policy reforms mandated by international financial institutions on the enjoyment of human rights, focusing on the International Monetary Fund and World Bank. It finds that these reforms undermine the enjoyment of health rights, labour rights, and civil and political rights, all of which have deleterious implications for public health. The evidence suggests that for human rights commitments to be met, a fundamental reorientation of international financial institutions' activities will be necessary.

  20. Usage of Internet Technology in Financial Education and Financial Inclusion by Students of Economics Universities

    OpenAIRE

    B. Frączek

    2016-01-01

    The paper analyses the usage of the Internet by university students in Visegrad Countries (4V Countries) who study economic fields in their formal and informal financial education and captures the areas of untapped potential of Internet in educational processes. Higher education and training, technological readiness, and the financial market development are in the group of pillars, that are key for efficiency driven economies. These three pillars have become an inspiration to the research on ...

  1. A NEW CHALLENGE IN EU: EFFECTIVE FINANCIAL EDUCATION

    OpenAIRE

    Suciu Marta-Christina; Lacatus Maria Liana

    2013-01-01

    Financial literacy is a need for people responsible for their money. The decisions people made in respect with the money have impact on their future. Their responsibility and the risks assumed increase as long as employers and government responsibility and assumed risks in this respect decrease. Financial education is based on principles such as: active long life learning, individuals needs oriented, part of the early education provided by schools, basic concepts on financial issues and risks...

  2. Research on the Undergraduate Financial Engineering Education in China

    Science.gov (United States)

    Ma, Haiyong; Zhang, Weiwei

    2011-01-01

    The rapid development of modern economy has put forward higher requirements for financial engineering education. This paper analyzes the status and problems in undergraduate financial engineering education in china, such as indistinct training objective, rigid curriculum structure, and superficial teaching methods, etc. and puts forward…

  3. Perspectives on Evaluation in Financial Education: Landscape, Issues, and Studies

    Science.gov (United States)

    Walstad, William; Urban, Carly; Asarta, Carlos J.; Breitbach, Elizabeth; Bosshardt, William; Heath, Julie; O'Neill, Barbara; Wagner, Jamie; Xiao, Jing Jian

    2017-01-01

    This review discusses the heterogeneity in the effectiveness of financial education programs that occurs because of the unique conditions for programs and methods to evaluate them. The authors define six groups served by financial education: children, youth, college students and young adults, working adults, military personnel, and low-income…

  4. The Struggles of Financial Aid for Higher Education in Brazil

    Science.gov (United States)

    Kussuda, Cintia

    2016-01-01

    This paper examines the higher education system in Brazil and one of the financial aid policies that the government has established. It seeks to find whether the Fundo de Financiamento ao Estudante do Ensino Superior (FIES), Financing of Higher Education Student, a financial aid program established by the Brazilian government in 1999, addresses…

  5. Global Financial Crisis and Educational Restructuring

    Science.gov (United States)

    Peters, Michael A.; Besley, Tina; Paraskeva, João M.

    2015-01-01

    "Financialisation" is a term that describes an economic system or process that attempts to reduce all value that is exchanged (whether tangible, intangible, future, or present promises, etc.) either into a financial instrument or a derivative of a financial instrument. The original intent of financialization is to be able to reduce any…

  6. Financial Regulations and the Diversification of Funding Sources in Higher Education Institutions: Selected European Experiences

    Science.gov (United States)

    Stachowiak-Kudla, Monika; Kudla, Janusz

    2017-01-01

    The paper addresses the problem of the financial regulations' impact on the share of private financing in higher education institutions (HEIs). The authors postulate the trade-off between the size and stability of public financing and the regulations fostering stability of HEIs' funds. If the public sources are insufficient then the regulations…

  7. Vulnerabilities and Risks in Romanian Public Financial Accounting

    Directory of Open Access Journals (Sweden)

    Terinte Paula-Andreea

    2017-01-01

    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.

  8. Public higher education in the Philippines

    Science.gov (United States)

    Cardozier, V. R.

    1984-06-01

    Clearly, the national government of the Philippines has decided to increase the number and comprehensiveness of its public colleges and universities. While private colleges and universities are likely to dominate higher education in the Philippines for the remainer of this century, it appears that public, tax-supported higher education will become increasingly available there. The Philippines is not a wealthy country but it is devoting a substantial portion of its national resources to public higher education. In 1983, higher education received 2.85 percent of the national budget, a figure that has been rising for years. Compared with some highly developed countries, this is not a large percentage, but for a country that has traditionally relied on private higher education, it is a major and growing investment in the public sector. While many of the better universities in the Philippines are private, many other private educational institutions are small and struggling. As their financial resources become more limited, and as less expensive, tax-supported higher education becomes increasingly available, a lot of the struggling private colleges will probably close. This process is also being hastened by actions of the government to upgrade quality, for example in the case of the many private colleges that developed after World War II. In an attempt to improve the academic quality of these marginal institutions, the Ministry of Education, Culture and Sports has been given extensive authority, and while its intrusion into private institutions has been modest by some measures, its requirements are affecting them all and will speed the demise of some. This is bound to lead to a stronger role for public higher education in the Philippines, a country that is striving diligently to improve the education and hence the quality of life of its people.

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

    Directory of Open Access Journals (Sweden)

    Graham Bowrey

    2007-09-01

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

  10. Transforming Public Education: Cases in Education Entrepreneurship

    Science.gov (United States)

    Childress, Stacey M., Ed.

    2010-01-01

    For nearly two decades, education entrepreneurs have been working to transform the K-12 public education system in the United States. "Social entrepreneurship" has become part of the language of a new generation of idealists, many of whom are focused on education. The nineteen cases in this book profile entrepreneurs who are pursuing…

  11. Key components of financial-analysis education for clinical nurses.

    Science.gov (United States)

    Lim, Ji Young; Noh, Wonjung

    2015-09-01

    In this study, we identified key components of financial-analysis education for clinical nurses. We used a literature review, focus group discussions, and a content validity index survey to develop key components of financial-analysis education. First, a wide range of references were reviewed, and 55 financial-analysis education components were gathered. Second, two focus group discussions were performed; the participants were 11 nurses who had worked for more than 3 years in a hospital, and nine components were agreed upon. Third, 12 professionals, including professors, nurse executive, nurse managers, and an accountant, participated in the content validity index. Finally, six key components of financial-analysis education were selected. These key components were as follows: understanding the need for financial analysis, introduction to financial analysis, reading and implementing balance sheets, reading and implementing income statements, understanding the concepts of financial ratios, and interpretation and practice of financial ratio analysis. The results of this study will be used to develop an education program to increase financial-management competency among clinical nurses. © 2015 Wiley Publishing Asia Pty Ltd.

  12. Harnessing emotional connections to improve financial decisions : evaluating the impact of financial education in mainstream media

    OpenAIRE

    Berg,Gunhild; Zia,Bilal Husnain

    2013-01-01

    This paper exploits the emotional connections and viewer attentiveness of mainstream media to evaluate the economic impact of financial education messages on debt management delivered through a popular television soap opera in South Africa. The study uses a symmetric encouragement design to compare outcomes of individuals who were randomly assigned to watch a soap opera with financial mess...

  13. Communication and the financial decisions made by public authorities

    Directory of Open Access Journals (Sweden)

    Joanna M. Salachna

    2017-12-01

    Full Text Available The main purpose of this article is to assess an impact of communication between public authority and a society about financial decision-making by that authority. In this article authors consider “social communication” as a term referring to reliable information sharing about a process of public funds management. In that regard they see it as a mean of implementation of a principle of transparency, which is known in public finance science. The above mentioned purpose of the work is based on crucial problem: what are socio-political area effects (e.g. on financial decisions making or on an active citizenship of providing various information to citizens about a process of collecting and spending public funds. Authors claim that currently in Poland methodology of delivering such information might be inappropriate (incomprehensible from the social addressee’s perspective. This is due to the fact that it causes the process of public authority’s communicating with society is significantly distorted.

  14. Financial statistics of selected publicly owned electric utilities 1989. [Contains glossary

    Energy Technology Data Exchange (ETDEWEB)

    1991-02-06

    The Financial Statistics of Selected Publicly Owned Electric Utilities publication presents summary and detailed financial accounting data on the publicly owned electric utilities. The objective of the publication is to provide the Federal and State governments, industry, and the general public with data that can be used for policymaking and decision making purposes relating to publicly owned electric utility issues. 21 tabs.

  15. The Effects of Financial Education on Impulsive Decision Making.

    Directory of Open Access Journals (Sweden)

    William B DeHart

    Full Text Available Delay discounting, as a behavioral measure of impulsive choice, is strongly related to substance abuse and other risky behaviors. Therefore, effective techniques that alter delay discounting are of great interest. We explored the ability of a semester long financial education course to change delay discounting. Participants were recruited from a financial education course (n = 237 and an abnormal psychology course (n = 80. Both groups completed a delay-discounting task for $100 during the first two weeks (Time 1 of the semester as well as during the last two weeks (Time 2 of the semester. Participants also completed a personality inventory and financial risk tolerance scale both times and a delay-discounting task for $1,000 during Time 2. Delay discounting decreased in the financial education group at the end of the semester whereas there was no change in delay discounting in the abnormal psychology group. Financial education may be an effective method for reducing delay discounting.

  16. The Effects of Financial Education on Impulsive Decision Making.

    Science.gov (United States)

    DeHart, William B; Friedel, Jonathan E; Lown, Jean M; Odum, Amy L

    2016-01-01

    Delay discounting, as a behavioral measure of impulsive choice, is strongly related to substance abuse and other risky behaviors. Therefore, effective techniques that alter delay discounting are of great interest. We explored the ability of a semester long financial education course to change delay discounting. Participants were recruited from a financial education course (n = 237) and an abnormal psychology course (n = 80). Both groups completed a delay-discounting task for $100 during the first two weeks (Time 1) of the semester as well as during the last two weeks (Time 2) of the semester. Participants also completed a personality inventory and financial risk tolerance scale both times and a delay-discounting task for $1,000 during Time 2. Delay discounting decreased in the financial education group at the end of the semester whereas there was no change in delay discounting in the abnormal psychology group. Financial education may be an effective method for reducing delay discounting.

  17. Education for Corporate Public Relations.

    Science.gov (United States)

    Baxter, Bill L.

    1985-01-01

    Surveyed members of the Public Relations Society of America who reported that (1) students planning public relations careers in corporations should take courses in this order of priority: journalism, public relations, internships, speech communication, marketing, etc., and (2) an MBA degree was the best advanced education degree. (PD)

  18. Online Education in Public Affairs

    Science.gov (United States)

    Ginn, Martha H.; Hammond, Augustine

    2012-01-01

    This exploratory study provides an overview of the current landscape of online education in the fields of Master of Public Administration and Master of Public Policy (MPA/MPP) utilizing a dataset compiled from content analysis of MPA/MPP programs' websites and survey of 96 National Association of Schools of Public Affairs and Administration…

  19. OPTIMIZATION OF FINANCING PUBLIC HIGHER EDUCATION INSTITUTIONS IN UKRAINE

    Directory of Open Access Journals (Sweden)

    Z. Varnaliy

    2017-09-01

    Full Text Available The paper considers the ways to optimize financing public higher education institutions of Ukraine. Public higher education institutions acutely feel the lack of financial resources. The study describes that it is necessary to reform the models, methods and forms of financing higher education institutions. The paper explains the impact of autonomy of higher education institutions on their development. The autonomy level of university determines the possibilities for diversification from additional sources. The results found that more autonomy of higher education institutions will allow them effectively generate and use financial resources. The review outlines the diversification of financial resources public universities. One of the key factors of the university success is to implement the diversification strategy into the overall academic strategy and mission of the higher education institution. The analysis recommends the performance-based funding system and public higher education institutions achieve certain performance indicators. The performance-based funding system will promote higher competitiveness of education institutions and improve the quality of higher education in general. The conclusions suggest the development trends of financing public higher education institutions of Ukraine.

  20. Simultaneous Use of the Financial Literacy Level and the Financial Inclusion Degree as a Result of Financial Education Efficiency in Visegrad Group Countries

    Directory of Open Access Journals (Sweden)

    Bożena Frączek

    2017-02-01

    Full Text Available The appropriate level of financial knowledge and the degree of financial integration needed in today's financialized world. This paper studies the level of financial literacy and the degree of financial inclusion among the students who study economic fields. These students are a special target group - very important for future development of financial markets. They are not only the future participants, but also the potential animators and creators of the financial market as well as the future financial advisors. The research sample comes from Visegrad Group countries (4V Countries, as the representatives from Central and Eastern Europe countries, where the level of financial literacy and degree of financial inclusion seems to be lower in comparison to the West European Countries. The research also contributes to knowledge in the area of expanding the methods of assessments of efficiency of financial education. The Authors decided to verify the new assessment of effectiveness of financial education. It will be conducted by a separate and simultaneous assessment of financial literacy and financial inclusion. The main results of research confirm the very low level of financial literacy and financial inclusion of young future economists in 4V Countries in both groups: starting and finishing the professional financial education. In addition, examining the degree of financial inclusion among the students who at the same time are educated at the basic level confirms the much lower level of informed financial inclusion.

  1. 75 FR 54225 - Comment Request for the Financial Literacy and Education Commission on the Draft National...

    Science.gov (United States)

    2010-09-03

    ... DEPARTMENT OF THE TREASURY Comment Request for the Financial Literacy and Education Commission on the Draft National Strategy, Entitled National Strategy for Financial Literacy 2010 AGENCY: Department... Literacy and Education Commission (Commission) through passage of the Financial Literacy and Education...

  2. 77 FR 46069 - Request for Information on Effective Financial Education

    Science.gov (United States)

    2012-08-02

    ...' financial decision-making capabilities. DATES: Comments must be received on or before October 31, 2012... public disclosure. Sensitive personal information such as account numbers or Social Security numbers... their financial decision making capabilities. OFE is interested in promoting innovation to assist...

  3. The influence of publication of financial statements, risk of takeover and financial position of the auditee on public auditors' unethical behaviour

    NARCIS (Netherlands)

    van Dijk, M

    2000-01-01

    This study examines the effects of publication of financial statements, the risk of a takeover of the auditee and the auditee's financial position on auditors' willingness to allow material errors in financial statements in case of management pressure. The results show that all factors significantly

  4. Financial Issues Experienced by Students in Private Higher Education Institutions

    Science.gov (United States)

    Alkandari, Nabila Y.

    2014-01-01

    The study was conducted in order to understand the way in which the financial status of students in Kuwait is affected as a result of enrolling in private higher education institutions. The aim is to analyze whether they face financial issues upon the time of payment and how these issues can be resolved. The analysis was done on a sample of 1280…

  5. How Teacher Educators Can Address Our Nation's Financial Crisis

    Science.gov (United States)

    Dowdell, John; McElfresh, Dwight; Sikula, John

    2009-01-01

    This article from Ashland University reports on what one university, well known for its Teacher Education programs, is doing in an economically depressed state to address our country's financial crisis. Ohio has mandated that financial literacy be taught in high schools by 2010. Reported herein is what is being done to prepare teachers for this…

  6. Evaluation of a Continuing Education Training on Client Financial Capability

    Science.gov (United States)

    Frey, Jodi Jacobson; Svoboda, Deborah; Sander, Rebecca L.; Osteen, Philip J.; Callahan, Christine; Elkinson, Audrey

    2015-01-01

    The researchers conducted an evaluation study assessing outcomes among 37 social workers who completed a continuing education course on financial capability and working with clients. Key constructs assessed included participants' attitudes about financial capability, self-efficacy to provide services, organizational barriers, and basic financial…

  7. Financial Education in TRIO Programs. Institutional Policy Brief

    Science.gov (United States)

    Yang, Hannah; Kezar, Adrianna

    2009-01-01

    To address some of the financial challenges facing low-income students, federal policymakers enacted a provision in the 2008 Higher Education Opportunity Act (HEOA) that makes financial literacy a required service of all TRIO programs (or, in the case of McNair, simply makes permissible). Effective August 2008, these programs started offering…

  8. Public education for energy policy decisions

    International Nuclear Information System (INIS)

    Frigren, S.

    1977-01-01

    A brief review is given of the changes that took place in 1972-73 in public opinion and political views in Sweden, leading to new attitudes and increasing interest in matters is of energy policy. Although nuclear power was from the beginning the main issue, it became more and more widely recognized that a number of complex and technically difficult problems were involved. In late 1973 the Government decided to prepare a comprehensive energy policy programme for the period 1975-85 and to put this programme before Parliament in the spring of 1975. In order to involve the public in the decision making process, a public education programme was introduced in January 1974. The essentials of this programme are described. The main effort was provided by the adult education associations. These were given financial incentives to start energy study circles and prepared their own study material. Journalist seminars were also arranged. The paper then describes how the public, by its activities in the energy study circles, was given a possibility to influence the formulation of the new Swedish energy policy. It outlines the links between the educational efforts, the discussions in the study circles, and the standpoints ultimately taken by the different political parties on the key energy issues, especially as regards the future role of nuclear power. Finally, it also tries to evaluate to what extent this effort in education and involvement can be expected to react on the implementation of the energy policy programme and on future energy policy decisions

  9. Health among Swedish employees and financial situation, education, and managerial responsibility: a longitudinal study.

    Science.gov (United States)

    Runeson, Roma; Vingård, Eva; Lampa, Erik; Wahlstedt, Kurt

    2012-11-01

    The present study is part of a 3-year longitudinal study on work and health among employees in the public sector in Sweden. The aim was to study associations between self-rated health (SRH) and financial situation, education, and managerial responsibility. Of the 9003 employees, 7533 answered the baseline questionnaires (84%). Altogether 9373 subjects received the follow-up questionnaire, and 6617 subjects responded (71%). In total 4240 completed the questionnaire on both occasions, and this group comprised the study population. SRH consisted of the response to a single question: 'In general, would you say your health is excellent, very good, good, poor, or very poor?' The health was investigated in terms of the development of health status in the 3-year follow-up. The exposure factors were: financial situation, education, and managerial responsibility. Odds ratios were analysed using logistic regressions. Good financial situation and further education were predictors in maintaining good health and in avoiding poor health. The analysis also indicated the following determinants of sustained good SRH: having a good financial situation (OR 1.99 at baseline and OR 1.87 at follow-up), having a further education compared to lower education (OR 1.17 at baseline), and not having a worsening financial situation between baseline and follow-up (OR 0.53). Financial situation and educational level were important factors that influence the subjective perception of health.

  10. FINANCIAL MONITORING FOR EDUCATION AND RESEARCH FARMS OF AGRICULTURAL BUDGETARY INSTITUTIONS

    Directory of Open Access Journals (Sweden)

    Larysa Oliynik

    2016-03-01

    Full Text Available The article highlights the core of financial monitoring and the basic indicators of its implementation at education and research farms of agricultural budgetary institution. The case study for its peculiarities defined is Separated Subdivision of NULES of Ukraine “Velykosnytinske Education and Research Farm named after O. Muzychenka”, the financial monitoring of which allowed offering the enterprise certain directions to improve efficiency under modern conditions. While carrying out financial monitoring of  education and research farms,  there should be awareness that such farms are based on self-supporting, being non-profit institutions that function as public institutions. Consequently, they make estimates. The specific features of financial statements and reports are due to the fact that revenues of educational and research farms are derived from the special  fund.  Financial  monitoring  for  education  and  research  farms  of  agricultural  budgetary institution  is  proven  to  be  implemented  by  using  traditional  analysis  given  the  peculiarities  of budgetary institutions. Keywords: financial  monitoring,  education and research farm,  budgetary  institution,  cost accounting, special fund, estimate. JEL: M 20

  11. Selected financial and operating ratios of public power systems

    International Nuclear Information System (INIS)

    Moody, D.

    1993-01-01

    In 1992, the American Public Power Association published its fourth report on financial and operating ratios. Based on 1990 data for the largest public power distribution systems, the report examined 21 categories of ratio indicators that can be used by public power distribution systems to assess their performance relative to the utilities of of comparable size and in the same geographic region. The 394 utilities summarized in the report are those that are required to file financial statements with the Energy Information Administration (EIA). Ratios were calculated from financial and operating data reported by utilities to the EIA. Data are presented for the following ratios: (1) revenue per kW/hr; (2) revenue for customer; (3) debt to total assets; (4) operating ratio; (5) current ratio; (6) times interest earned; (7) net income per revenue dollar; (8) uncollectible accounts per revenue dollar; (9) retail MW hr sales per manpower generation employee; (10) retail customers per nonpower generation employee; (11) total operation and maintenane expense per kW hr sold; (12) total operation and maintenance expense per retail customer; (13) total power supply expense kW hr sold; (14) purchased power cost per kW hr; (15) production expense per not kW hr; (16) retail customers for with reader; (17) distribution operation and maintenance expenses per retail customer; (18) distribution operation and maintenance expenses per circuit mile; (19) customer accounting, customer service and sales expenses per retail customers; (20) administration and general expenses per retail customer; (21) labor expense per worker-hour; (22) OSHA incidence rate; and (23) the system average interruptible duration index

  12. Financial Intelligence and the Quality of Higher Education in Africa ...

    African Journals Online (AJOL)

    Financial Intelligence and the Quality of Higher Education in Africa. ... Improving the quality of curriculum development in private Universities in Africa from time to time is a task that is very essential to achieving ... AJOL African Journals Online.

  13. Influence of the financial and non-financial information on the results of the public benefit organizations

    OpenAIRE

    Waniak-Michalak, Halina; Zarzycka, Ewelina

    2011-01-01

    Public benefit organizations pursue non-financial and socially useful objectives that serve the well-being of individuals or wider public. Business corporations address their financial reports to investors who provide them with capital. A public benefit organization does not have any investors and uses grants and donations to attain its objectives without giving any guarantees that it will be successful, but only promising its motivation, efforts, determination and intention to...

  14. Market Failure, Regulation and Education of Financial Advisors

    Directory of Open Access Journals (Sweden)

    Adam Steen

    2016-04-01

    Full Text Available This paper explores the recent series of financial scandals in the Australian financial advice industry. It examines the causes, consequences and responses to theses scandals by financial institutions, investors and regulators through the lens of relevant finance theory and extant literature. Although the paper focuses on the recent Australian experience the discussion and findings presented are of relevance to financial market regulation worldwide. It is proposed that a combination of compensation, education, training and structural reforms are required to reduce the undesirable effects of information asymmetry, adverse selection and moral hazard in the finance sector.

  15. Monitoring mechanisms and financial distress of public listed companies in Malaysia

    OpenAIRE

    Soheil Kazemian; Noor Azura Ahmad Shauri; Zuraidah Mohd Sanusi; Amrizah Kamaluddin; Shuhaida Mohamed Shuhidan

    2017-01-01

    This study examines the relationships between financial distress and financial ratio (liquidity, leverage, profitability, firm’s performance, and dividend) among public listed companies, using the Altman Z-Score to determine the financial distress levels among public listed companies in Malaysia. Five-year data has been collected (2010 to 2014) from the annual financial statements and from Data Stream of public listed companies in Malaysia. The findings indicate significant relationships betw...

  16. Financial education, investor protection and international portfolio diversification

    OpenAIRE

    Maela Giofré

    2012-01-01

    This paper investigates the tension between regulation and financial education in explaining one of the major puzzles in international finance, that is the lack of international diversification. We show that both dimensions are relevant: higher investor’s financial education fosters international investment and stronger minority investor protection legislation attracts inward investment. More interestingly, these factors appear to be substitute in enhancing investor’s portfolio diversificatio...

  17. Enhancing Links between Research and Practice to Improve Consumer Financial Education and Well-Being

    Science.gov (United States)

    Hensley, Billy J.

    2015-01-01

    A recent meta-analysis of the effect of financial literacy and financial education on downstream financial behaviors has shown a weak collective impact of the work of financial education. While the findings are not stellar, they do not support a dismantling of financial education programs and funding. This paper examines the findings of the…

  18. Nurses' Educational Needs Assessment for Financial Management Education Using the Nominal Group Technique.

    Science.gov (United States)

    Noh, Wonjung; Lim, Ji Young

    2015-06-01

    The purpose of this study was to identify the financial management educational needs of nurses in order to development an educational program to strengthen their financial management competencies. Data were collected from two focus groups using the nominal group technique. The study consisted of three steps: a literature review, focus group discussion using the nominal group technique, and data synthesis. After analyzing the results, nine key components were selected: corporate management and accounting, introduction to financial management in hospitals, basic structure of accounting, basics of hospital accounting, basics of financial statements, understanding the accounts of financial statements, advanced analysis of financial statements, application of financial management, and capital financing of hospitals. The present findings can be used to develop a financial management education program to strengthen the financial management competencies of nurses. Copyright © 2015. Published by Elsevier B.V.

  19. Current Crises in Public Education.

    Science.gov (United States)

    Hawkins, Robert B., Jr.

    1983-01-01

    Argues that the organizational crisis and the crisis in legitimacy that face public education stem from a fundamental violation of the moral precepts that underlie our experiment in self-government. Citizens and parents have become limited partners in educational decision making. (JOW)

  20. Public opinion, information and education

    International Nuclear Information System (INIS)

    De La Poza Galiano, A.

    1994-01-01

    The molding of public opinion by media, concerning nuclear energy, is analyzed, and the assumptions such as: nuclear plants equal atomic bombs or 'nuclear plants, no thanks', are emphasized. A response to this media hammering in Spain has been developed through teachers' education seminars organized by the Spanish Atomic forum and the Book on Energy, edited by specialized educators

  1. Public education and risk management

    OpenAIRE

    Tabachnick, J.; McCartan, K. F.

    2017-01-01

    This chapter will highlight research and practice internationally on ways to educate the public regarding sex abuse and how successful they have been. The chapter will cover issues including the relationship between experts and the public, public criminology, media narratives as well as engagement and political positions, and debates, on this topic. The chapter will highlight ways in which society has tried to engage on the topic of sexual harm (including, bystander intervention, government p...

  2. Financial Feasibility of Public Bike Rental Systems in Spain

    Energy Technology Data Exchange (ETDEWEB)

    Hernandez-Diaz, A.G.; Sastre, J.; Lopez-Sanchez, A.D.; Cuello, M.; Molina, J.

    2016-07-01

    In recent years, many public bike rental systems have proliferated in Spain. Unfortunately, many have had to close because of their poor financial feasibility. The aim of this paper is twofold. On the one hand, a benchmarking of the main public bicycle systems in Spain is conducted, analysing the growth in the last decades, with special emphasis on successful systems and on the recently failed. In addition, the financial feasibility of some successful systems in Spain is analysed: Seville, Valencia and Barcelona. Thus, major factors directly related to the viability of such systems are discussed. A proper and correct knowledge of these factors is essential when making decisions in mobility policies. The main factors on which the management company may decide are: pricing policy (annual and weekly rate), advertising rates, and system dimensions (number of docking stations, anchors and bicycles). There are other external factors not directly controlled by the company (subscribers, occupancy rate of advertising space and system maintenance cost) but which are crucial to their feasibility. To achieve the aforementioned objectives, mobility studies in Seville (1400 surveys) and Barcelona (1000 surveys) were conducted in order to achieve more accurate parameter values (time cycling, distances, used rate, frequencies, etc.). Despite the similarities between the systems in Valencia and Seville, they have shown very different profitability. The high profitability in Valencia and Barcelona is highlighted in contrast to the case of the Seville system. (Author)

  3. After the Fall: Educational Contracting in the USA and the Global Financial Crisis

    Science.gov (United States)

    Burch, Patricia

    2010-01-01

    Key legislative objectives for the US Federal educational policy over the past several decades relied heavily on quasi-market strategies (such as school rating, school closure, the contracting out of schools) as central levers in "reforming" public schools. Using financial data on 11 national for-profit firms contracting with schools and…

  4. Financial Reporting for Public Institutions in New Mexico.

    Science.gov (United States)

    New Mexico Commission on Higher Education.

    This manual is intended to provide public institutions of higher education in New Mexico with a consistent and uniform system for treating institutional finance data. Part 1 presents accounting principles for fund accounting, restricted and unrestricted funds, accrual accounting, and handling other charges and revenues. Part 2 provides general…

  5. Financial Health of the Higher Education Sector: 2015-16 Financial Results. Data Analysis. March 2017/02

    Science.gov (United States)

    Higher Education Funding Council for England, 2016

    2016-01-01

    This report provides an overview of the financial health of the Higher Education Funding Council for England (HEFCE) funded higher education sector in England. The analysis covers the financial results for 2015-16. This does not include further education or sixth-form colleges, or alternative providers of higher education.

  6. Summer Farms in Switzerland: Profitability and Public Financial Support

    Directory of Open Access Journals (Sweden)

    Tobias Schulz

    2018-02-01

    Full Text Available Summer farms are seasonal enterprises in high-elevation mountain regions, established for and highly specialized in grazing ruminants. This article synthesizes studies by the Swiss AlpFUTUR research program on the profitability of and public financial support for summer farms. It highlights current challenges of Swiss pastoralism and makes recommendations for future reforms. Profitability hinges on the size of the summer farms as well as on their ability to create value added. Particularly for smaller summer farms, key value-added strategies appear to be innovative cheese production and effective direct marketing. Public financial support is substantial, and the underlying agri-environmental scheme is relatively sophisticated. Eligibility for public support is based on both action-oriented and results-oriented criteria. Direct payments consider not only the number of livestock but also the duration of their presence on the summer pastures. For each summer farm, a stocking target is defined based on the pasture's carrying capacity. However, this target does not take into account the wide variation in forage needs between different meat and milk production systems. During the last decade, there has been a decline in the number of cattle sent to summer farms. Understocking is widespread, and the abandonment of marginal pastures has increased, resulting in scrub encroachment. The remaining cattle tend to be concentrated on more productive surfaces to reduce management costs; this causes overgrazing. More attention should therefore be given to the accurate enforcement of agri-environmental standards and to regional-level agreement on which surfaces should be abandoned. Supporting traditional pastoral practices remains an explicit objective of Swiss agricultural policy. Recently introduced agri-environmental payment schemes promoting biodiversity conservation can complement the summer farm subsidies. However, implementation costs are likely to

  7. Educational Needs of Public Library Users

    Directory of Open Access Journals (Sweden)

    Simona Šinko

    2014-09-01

    Full Text Available AbstractPurpose: The article explains the role of user education in public libraries based on the assessment of users’ educational needs in a selected public library. We present a part of the results of the needs assessment study conducted on users of the Ljubljana City Library (LCL. In this presentation, we focus on the thematic areas of users’ interest, the most appropriate time of day and the most appropriate period of the year for participating in education. The aim of presenting this information is to support the development of an appropriate adult education provision and an effective use of human, financial and material resources in public libraries.Methodology/approach: The basic research method used was descriptive and causal non- experimental. The study involved 943 adults LCL users who have filled in an online or a printed form of the questionnaire.Results: Results of data analysis showed that users express a greater degree of interest in the following course topics: travel, foreign languages, literature, public speaking and health. They express the lowest degree of interest in the topics: policy, motoring and mathematics. Afternoons and evenings suit them best, whereas the autumn and winter season are in their view the best time of the year for participating in education. The analysis also showed some statistically significant differences in relation to sex, age, status and educational level of the users.Research limitation: By the practical application of results the characteristics of the sample of users and the environment from which they come, as well as the shortcomings of the questionnaire as an instrument for data collection, have to be considered.Originality/practical implications: The data obtained are useful in preparing the basis of educational activities in LCL, as well as for the design of educational programs in other comparable public libraries and other providers of adult education. The survey results can also

  8. Public Sector Financial Management Reform: A Case Study of Local Government Agencies in Indonesia

    OpenAIRE

    Monir Mir; Wahyu Sutiyono

    2013-01-01

    Indonesia has taken initiatives to reform its public sector financial management. One of the reform agendas was to introduce ‘cash to accrual’ accounting for improved financial reporting. It is expected that improved financial reporting will enhance financial accountabilities of the governmental agencies and will assist both internal and external decision makers whose decisions will be based on the financial reports. However, it has been observed that there is a significant increa...

  9. Mini soap operas foster financial education and inclusion of women ...

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

    2016-05-04

    May 4, 2016 ... Mini soap operas foster financial education and inclusion of women in Peru ... they are less vulnerable to external shocks and can invest in health, education, ... was launched to encourage saving among women who received benefits under ... Evaluating vocational training program for women in Brazil.

  10. Teacher Education, the Global Financial Crisis, Frogs and Bicycles

    Science.gov (United States)

    Ling, Lorraine

    2012-01-01

    Background: The extent to which the global financial crisis (GFC) has impacted upon teacher education in universities in Australia is potentially, like most other aspects of teacher education, a contested area. Purpose, aims/questions: The aim of this article is to examine the impact the GFC along with other funding constraints, has had on teacher…

  11. Does Webinar-Based Financial Education Affect Knowledge and Behavior?

    Science.gov (United States)

    Johnson, Carrie L.; Schumacher, Joel B.

    2016-01-01

    Using webinar delivery for Extension financial education programs allows educators to reach a broader range of clientele. It can, however, be difficult to gauge participants' learning of concepts in an online environment. Evaluations of two webinar series, one in Montana and the other in South Dakota, sought to determine the effectiveness of using…

  12. Public education for energy policy decisions

    International Nuclear Information System (INIS)

    Frigren, S.

    1977-01-01

    A brief review is given of the changes that took place in 1972-1973 in public opinion and political views in Sweden, leading to new attitudes and increasing interest in matters of energy policy. Although nuclear power was from the beginning the main issue, it became more and more widely recognized that a number of complex and technically difficult problems were involved. In late 1973, the Government decided to prepare a comprehensive energy policy programmme for the period 1975-1985 and to put this programme before Parliament in the spring of 1975. In order to involve the public in the decision-making process, a public education programme was introduced in January 1974. The essentials of this programme are described. The main effort was provided by the adult education associations, which were given financial incentives to start energy study circles and prepared their own study material. Journalist seminars were also arranged. The paper outlines the links between the educational efforts, the discussions in the study circles, and the standpoints ultimately taken by the different political parties on the energy issues. (author)

  13. Public Energy Education: Issues for Discussion. Draft.

    Science.gov (United States)

    Public Energy Education Task Force.

    This paper was intended to stimulate discussion of energy education issues at a conference on energy issues. The discussion ranges through numerous topics at issue in energy education including public energy awareness, definition of public education, the distinction between public education and public relations, and the presentation of a model…

  14. Application of MOOCs for borrowers’ financial education in microfinance

    Directory of Open Access Journals (Sweden)

    Md. Abul Kalam Siddike

    2017-06-01

    Full Text Available The main objective of this research was to explore current borrowers’ financial education in microfinance and determine the possibilities of adopting massive open online courses (MOOCs for such individuals. We adopted a semi-structured interview research strategy. A total of 25 employees and borrowers in BRAC’s (Bangladesh Rehabilitation Assistance Committee and then Bangladesh Rural Advancement Committee, currently, BRAC does not represent an acronym microfinance program were interviewed and the data were analyzed qualitatively. The results show that BRAC’s microfinance program provides borrowers’ financial education in terms of a pre-disbursement orientation and four-day training through the creation of a new role of customer service assistant. The results also reveal that edu-entertainment, easy understanding, and more borrower participation are the main possible opportunities for adopting MOOCs for borrowers’ financial education. We identified infrastructure, Internet connection, and funding as possible hindrances to adopting MOOCs for financial education. Finally, we propose a framework for adopting MOOCs for borrowers’ financial education in microfinance.

  15. Contemporary Education for Public Administration

    Directory of Open Access Journals (Sweden)

    Ivan Koprić

    2007-01-01

    Full Text Available The paper examines the development of contemporary administrative education, as a crucial criterion without which it is not possible to achieve professionalism in public administration. While the term professionalism has a variety of meanings, today it is largely deemed that specific educational preparation is a foundation without which other elements of professionalism in public administration cannot be achieved. The level of professionalism, competence, education and knowledge thus become critical variables of administration reforms in transitional countries. Afterwards, the author examines the trends in the development of contemporary administrative education, pointing particularly to the importance of establishing a coherent, vertically passable system, i.e. a system which encompasses all levels of education – from secondary school education to doctoral studies. In this matter, one of the most important features in the development of administrative studies is their diversification, with simultaneous strengthening of the general administrative profile. Thus, the general administrative profile becomes modified, updated and extended by new teaching disciplines. In the final section of the paper, the author addresses the performance of administrative education in Croatia, pointing to its underdevelopment. Indeed, the author suggests that there are no sustainable results of reforms without the training of staff for administration.

  16. ARES Education and Public Outreach

    Science.gov (United States)

    Allen, Jaclyn; Galindo, Charles; Graff, Paige; Willis, Kim

    2014-01-01

    The ARES Directorate education team is charged with translating the work of ARES scientists into content that can be used in formal and informal K-12 education settings and assisting with public outreach. This is accomplished through local efforts and national partnerships. Local efforts include partnerships with universities, school districts, museums, and the Lunar and Planetary Institute (LPI) to share the content and excitement of space science research. Sharing astromaterials and exploration science with the public is an essential part of the Directorate's work. As a small enclave of physical scientists at a NASA Center that otherwise emphasizes human space operations and engineering, the ARES staff is frequently called upon by the JSC Public Affairs and Education offices to provide presentations and interviews. Scientists and staff actively volunteer with the JSC Speaker's Bureau, Digital Learning Network, and National Engineers Week programs as well as at Space Center Houston activities and events. The education team also participates in many JSC educator and student workshops, including the Pre-Service Teacher Institute and the Texas Aerospace Scholars program, with workshop presentations, speakers, and printed materials.

  17. Analysing annual financial statements of public ordinary secondary schools in the Tshwane north district, South Africa

    Directory of Open Access Journals (Sweden)

    Frank Doussy

    2015-08-01

    Full Text Available This paper presents the results from an analysis of the annual financial statements of public ordinary secondary schools in the Tshwane North District, South Africa. The analysis was done to assess the quality of these annual financial statements as well as the apparent usefulness thereof for the parents of the learners in the school. These users are probably most concerned with the quality and usefulness of information presented to them for providing the necessary assurance that the funds received by the school are properly accounted for and used to the advantage of their children. The results suggest that assurance in this regard is lacking as audits are not done at all, or are of an extremely poor quality. The quality of the financial statements is also poor, with scant regard for Generally Accepted Accounting Practice or the South African Schools Act. Urgent intervention from the Education Departments is needed to ensure that the South African Schools Act is adhered to and that proper audits are conducted by suitably qualified accountants and auditors. The South African Institute for Chartered Accountants (SAICA should also play a more positive role in this regard by ensuring that audit practices are enforced and quality annual financial statements are presented

  18. Impact of Public Internal Financial Control on Public Administration in Croatia

    Directory of Open Access Journals (Sweden)

    Vesna VAŠIČEK

    2010-04-01

    Full Text Available The PIFC /Public Internal Financial Control/ was developed by the European Commission. PIFC is set of principles internal financial controls system established for the purpose of controlling, auditing, supervise on the use of national budget and European Union budget and funds. Also, in order to support candidate countries in their internal control system reforms in the public sector. Therefore, it is expected for the candidate countries to establish and develop the system of internal financial controls according to the concept which was in that field developed by the European Union based on International Standards and the best practice of European countries. Since the year 2003 the Republic of Croatia undertakes intensive activities on the establishment and development of the internal financial control system according with the regulation of European Union. In keeping with the set concept, the Republic of Croatia undertook numerous activities during the past six years to create all the necessary assumptions for the establishment and development of the system, including: the adoption of the initial strategic documents; drafting of laws; the creation of organisational capacities and human resources; and the implementation of the system with budget users at central government and local levels. In this paper we will present phases of implementation PIFC in Croatian Public Sector. Through this phases we will show impact that PIFC has on development of New Public Management in Croatia and changes in organizational structure and human resource that are caused during this process. Also, we will give critical opinion of that process and problems which occur during implementation. In this paper we will present approach in implementation of PIFC in Slovenia and Bosnia and Herzegovina and compare this with implementation in Croatia.

  19. MODELLING OF FINANCIAL EFFECTIVENESS AND COMPARATIVE ANALYSIS OF PUBLIC-PRIVATE PARTNERSHIP PROJECTS AND PUBLIC PROCUREMENT

    Directory of Open Access Journals (Sweden)

    Kuznetsov Aleksey Alekseevich

    2017-10-01

    Full Text Available The article substantiates the necessity of extension and development of tools for methodological evaluation of effectiveness of public-private partnership (PPP projects both individually and in comparison of effectiveness of various mechanisms of projects realization on the example of traditional public procurement. The author proposed an original technique of modelling cash flows of private and public partners when realizing the projects based on PPP and on public procurement. The model enables us promptly and with sufficient accuracy to reveal comparative advantages of project forms of PPP and public procurement, and also assess financial effectiveness of the PPP projects for each partner. The modelling is relatively straightforward and reliable. The model also enables us to evaluate public partner's expenses for availability, find the terms and thresholds for interest rates of financing attracted by the partners and for risk probabilities to ensure comparative advantage of PPP project. Proposed criteria of effectiveness are compared with methodological recommendations provided by the Ministry of Economic Development of the Russian Federation. Subject: public and private organizations, financial institutions, development institutions and their theoretical and practical techniques for effectiveness evaluation of public-private partnership (PPP projects. Complexity of effectiveness evaluation and the lack of unified and accepted methodology are among the factors that limit the development of PPP in the Russian Federation nowadays. Research objectives: development of methodological methods for assessing financial efficiency of PPP projects by creating and justifying application of new principles and methods of modelling, and also criteria for effectiveness of PPP projects both individually and in comparison with the public procurement. Materials and methods: open database of ongoing PPP projects in the Russian Federation and abroad was used. The

  20. Colombia - National Level Public Financial Management and Procurement Report : Status of the Colombian Public procurement System - OECD Methodology

    OpenAIRE

    World Bank

    2009-01-01

    This Public Financial Management Performance Report (PFMPR) analyzes the performance of Colombia's public financial management (PFM) institutions, systems and processes. It documents areas where performance is close to or follows international good practice, as well as opportunities to further enhance PFM contribution to the goals of strengthening fiscal discipline, enabling more efficient...

  1. Information Base of Financial Analysis of Educational Institutions of Higher Education

    Directory of Open Access Journals (Sweden)

    Alexander A. Galushkin

    2015-12-01

    Full Text Available In this article author analyzes issues related to the formation of information base analysis of the financial condition of educational institutions of higher education. Author notes that are significantly different principles of financial (accounting statements of non-governmental and government (budget of educational institutions of higher professional education. In conclusion, author notes that when analyzing the financial condition of the group of higher professional education institutions, they can be classified into subgroups, depending on the benefits of a species (subspecies of funding and revenue.

  2. 76 FR 10047 - Changes to the Public Housing Assessment System (PHAS): Financial Condition Scoring Notice

    Science.gov (United States)

    2011-02-23

    ... accepted accounting principles (GAAP)-based financial information. This notice updates and clarifies the... Housing Assessment System (PHAS): Financial Condition Scoring Notice AGENCY: Office of the Assistant... under the financial condition indicator of the Public Housing Assessment System (PHAS). This notice...

  3. Comparing the Financial Literacy of Public School, Christian School, and Homeschooled Students

    Science.gov (United States)

    Wright, Tricia

    2016-01-01

    The 2008 recession underscored public concern that financial illiteracy has costs that are not limited to the individual who makes poor financial decisions. Considering that college students with limited financial experience are making legally binding decisions, this study explored the personal finance literacy and behavior of Christian college…

  4. Digital publics and participatory education

    Directory of Open Access Journals (Sweden)

    Brian J. McNely

    2010-10-01

    Full Text Available This article—a collaborative exploration between instructors, students, and members of the broader, digital classroom community—explores how the strategic incorporation of sociotechnical networks and digital technologies facilitates literate practices that extend the classroom in productive ways. The article builds toward coauthors’ reflective practices (Schön, 1983, or “participatory perspectives”, had during an undergraduate English Studies course at a mid-sized, public, American university. Specifically, participants argue that these literate practices afforded not just information sharing, but the opening up of a traditional classroom to include broader digital publics and collaborative knowledge work (Spinuzzi, 2006. Toward this end, we ground literate practice in scholarship that attends to public writing in online spaces, and theoretically frame our argument using Jenkins et al.’s (2006 principles of participatory education. We then detail the specific curricular approach deliberately designed to create digitally connected publics and end with generalizable significance of coauthors’ participatory perspectives.

  5. The European platform for financial education as incentive for the national efforts in implementing financial literacy programs: The case of the Association of Serbian Banks

    Directory of Open Access Journals (Sweden)

    Sredojević Slađana

    2017-01-01

    Full Text Available A sustainable financial system relies on two pillars: the functional and healthy financial institutions, as well as the financially competent customers-investors-entrepreneurs. The responsibility for the implementation of training programs and preparation for the well-informed choice does not lie only with the natural persons and legal entities. This is a shared responsibility of different stakeholders: individuals, families, small and medium enterprises, public administration, the Ministry of Education, the financial services sector, employers and representatives of trade unions and consumer protection organizations as well as other civil society initiatives. A prime example of such an integrated approach towards the same goal is the European Platform for Financial Education, an initiative launched by the European Banking Federation, the European Banking Training Network and other institutions (professional associations, in February 2017 in Brussels as an incentive for the national level efforts in implementing the respective financial literacy programs. In this paper we analyzed the importance and role of the European Platform for Financial Education in the case of the Serbian banking sector through the activities of the Association of Serbian Banks. These activities will be implemented by the Association of Banks of Serbia continuously throughout the year, and after the celebration of the European Money Week on 27-31 March 2017.

  6. Public-private Partnership in the Context of Realisation of the State Financial Policy

    Directory of Open Access Journals (Sweden)

    Ostapenko Victoriia M.

    2014-02-01

    Full Text Available In the result of the study the article analyses modern tendencies of development of economy of Ukraine. It marks out problems connected with realisation of the state financial policy. It considers the essence of the state financial policy, its directions (such as budget-tax and monetary-credit, structural components and tasks. It emphasises the place of the public-private partnership as an instrument of realisation of the financial policy. It justifies tasks in the process of realisation of goals of the modern financial policy, which could be carried out with the help of the public-private partnership. The prospect of further studies in this direction is formation of practical recommendations on the use of the public-private partnership in the process of realisation of the state financial policy. Further improvement of the public-private partnership is connected with development of efficient mechanisms of its introduction and optimisation of its financial structure.

  7. Smarter Spending: Reforming Federal Financial Aid for Higher Education

    Science.gov (United States)

    Gillen, Andrew

    2011-01-01

    In higher education, three generally recognized rationales for federal involvement in financial aid exist: (1) Promoting equality of opportunity: Those from poor households are less likely to attend college for a variety of reasons; (2) Credit market imperfections: Students may not have access to the credit needed to make profitable investments in…

  8. Allocation of financial resource to enhance educational productivity ...

    African Journals Online (AJOL)

    This study examines the allocation of financial resource to the education industry and how it enhances productivity and students' outcomes of the secondary schools' students in the Unity Colleges in Ogun state. It adopted ex-post factor research design and purposeful sample and sampling technique for the study. Scholars' ...

  9. The Asian Financial Crisis, Globalisation and Popular Education.

    Science.gov (United States)

    Brown, Tony

    1998-01-01

    Globalization is a confused and confusing term being used to explain a wide range of phenomena. It is presented as being outside anyone's control, neutral, and free of class interests. The Asian financial crisis illustrates that human agency still plays a role. Popular educators can help reinforce the idea that collective action does make a…

  10. Financial Intelligence and the Quality of Higher Education in Africa

    African Journals Online (AJOL)

    First Lady

    Financial Intelligence is one of the five components of a twenty first century education, the ..... business by taking full responsibility for and becoming the Chief. Executive Officers (CEO) of their own lives, key into personal/self development or ...

  11. Education and Training and the Avoidance of Financial Disadvantage

    Science.gov (United States)

    Marks, Gary N.

    2011-01-01

    Making use of the longitudinal data from the Household, Income and Labour Dynamics in Australia (HILDA) survey, this study examines the relationship between post-school qualifications and financial disadvantage among Australians during the period 2001 to 2008. Specifically, it is concerned with the extent that education and training, vis-a-vis…

  12. The Influence of Financial Performance on Higher Education Academic Quality

    Science.gov (United States)

    Montanaro, Marilee Kaye Fannon

    2013-01-01

    A variety of academic and financial performance metrics are used to assess higher education institution performance. However, there is no consensus on the best performance measures. Signaling theory and agency theory are used to frame the challenges of assessing post-secondary institution performance related to information asymmetry between the…

  13. Financial Inequity in Basic Education in Selected OECD Countries

    Science.gov (United States)

    Zhang, Yu; Mizunoya, Suguru; You, You; Tsang, Mun

    2011-01-01

    This is a study of financial disparities in primary and secondary education in OECD countries that have a relatively large population and a school finance system with decentralized features. These countries include the United States, Britain, Australia, Spain, Canada, and Japan. There are two major research questions: What are the trends in…

  14. Evaluation Strategies in Financial Education: Evaluation with Imperfect Instruments

    Science.gov (United States)

    Robinson, Lauren; Dudensing, Rebekka; Granovsky, Nancy L.

    2016-01-01

    Program evaluation often suffers due to time constraints, imperfect instruments, incomplete data, and the need to report standardized metrics. This article about the evaluation process for the Wi$eUp financial education program showcases the difficulties inherent in evaluation and suggests best practices for assessing program effectiveness. We…

  15. The Financial Education Tool Kit: Helping Teachers Meet State- Mandated Personal Finance Requirements

    Science.gov (United States)

    St. Pierre, Eileen; Richert, Charlotte; Routh, Susan; Lockwood, Rachel; Simpson, Mickey

    2012-01-01

    States are recognizing the need for personal financial education and have begun requiring it as a condition for high school graduation. Responding to teacher requests to help them meet state-mandated financial education requirements, FCS educators in the Oklahoma Cooperative Extension Service developed a financial education tool kit. This article…

  16. Phases of Recognition and Management of Financial Crisis in Public Organizations.

    Science.gov (United States)

    Jones, L. R.

    Based in part on interviews conducted in 32 municipalities, this paper is intended to provide information to public managers, policy analysts, and others on methods for improving the management of retrenchment. A model summarizes how public organizations recognize and attempt to manage financial crises and prolonged financial stress. Some cutback…

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

    Directory of Open Access Journals (Sweden)

    Laura Alcaide MUÑOZ

    2013-12-01

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

  18. State Tuition, Fees, and Financial Assistance Policies: For Public Colleges and Universities, 2010-11

    Science.gov (United States)

    Bell, Allison C.; Carnahan, Julie; L'Orange, Hans P.

    2011-01-01

    This report, "State Tuition, Fees, and Financial Assistance Policies for Public Colleges and Universities: 2010-11", examines the philosophies, policies, and procedures that influence decision-making regarding public college and university tuition, student fees, and student financial aid programs. This report also provides information…

  19. LSST: Education and Public Outreach

    Science.gov (United States)

    Bauer, Amanda; Herrold, Ardis; LSST Education and Public Outreach Team

    2018-01-01

    The Large Synoptic Survey Telescope (LSST) will conduct a 10-year wide, fast, and deep survey of the night sky starting in 2022. LSST Education and Public Outreach (EPO) will enable public access to a subset of LSST data so anyone can explore the universe and be part of the discovery process. LSST EPO aims to facilitate a pathway from entry-level exploration of astronomical imagery to more sophisticated interaction with LSST data using tools similar to what professional astronomers use. To deliver data to the public, LSST EPO is creating an online Portal to serve as the main hub to EPO activities. The Portal will host an interactive Skyviewer, access to LSST data for educators and the public through online Jupyter notebooks, original multimedia for informal science centers and planetariums, and feature citizen science projects that use LSST data. LSST EPO will engage with the Chilean community through Spanish-language components of the Portal and will partner with organizations serving underrepresented groups in STEM.

  20. Religious education in public schools

    DEFF Research Database (Denmark)

    Jensen, Tim

    2017-01-01

    With special attention to Denmark, this article discusses to what degree religious education in public school in the Scandinavian countries, often said to be among the frontrunners as regards non-confessional religious education, reflects and accommodates an increased religious pluralism as well...... the 'repoliticization' and 'securitization' of religion (with special regard to Islamophobia, Islam and immigrant Muslim minorities), concludes, inter alia, that parts of the RE curricula do not just include a wider variety of religions but also helps to counter, if not stop, changes that have to do with the new...... plurality of religions. The analysis indicates that religious education is meant to serve the promotion of social cohesion by way of promoting knowledge and understanding of the new multi-religious world, at the same time as it continues to promote and propagate, for example, Danish culture as Christian...

  1. The Role of the Government in Providing Access to Higher Education: The Case of Government-Sponsored Financial Aid in the US

    Science.gov (United States)

    Landry, Lynette; Neubauer, Deane

    2016-01-01

    The overall financial structure of US higher education has changed dramatically over the past 30 years, resulting in a significant reduction of public funding. One result of this shift has been the steadily increasing costs of tuition as an increasing portion of the financial structure of higher education is shifted to students. Increased costs to…

  2. Financial Health of the Higher Education Sector: Financial Results and TRAC Outcomes 2013-14. Issues Paper 2015/07

    Science.gov (United States)

    Higher Education Funding Council for England, 2015

    2015-01-01

    This report provides an overview of the financial health of the Higher Education Funding Council for England (HEFCE)-funded higher education sector in England. The analysis covers financial results for the academic year 2013-14, as submitted to HEFCE in December 2014, as well as the outcomes from the sector's Transparent Approach to Costing (TRAC)…

  3. Financing Albanian Higher Education: Growth between the Public and Private Sectors

    Science.gov (United States)

    Pere, Engjell; Minxhozi, Luljeta

    2011-01-01

    In many countries, reforms in higher education have follow-on effects on social and economic development. This article relates mainly to economic and financial issues regarding the development of higher education. Starting from the notable increase in demand for higher education and the budgetary constraints on public education financing, we argue…

  4. Financial Reporting Practices in Illinois Public Community Colleges.

    Science.gov (United States)

    Skeadas, Gus J.

    A study was conducted to determine how well Illinois' 38 community college districts satisfied the needs of board members, creditors, investors, and tax payers for financial information. A list of 38 financial reporting requirements was developed from the requirements of the Illinois Community College Board (ICCB) and guidelines from the Audits of…

  5. Corruption of pharmaceutical markets: addressing the misalignment of financial incentives and public health.

    Science.gov (United States)

    Gagnon, Marc-André

    2013-01-01

    This paper explains how the current architecture of the pharmaceutical markets has created a misalignment of financial incentives and public health that is a central cause of harmful practices. It explores three possible solutions to address that misalignment: taxes, increased financial penalties, and drug pricing based on value. Each proposal could help to partly realign financial incentives and public health. However, because of the limits of each proposal, there is no easy solution to fixing the problem of financial incentives. © 2013 American Society of Law, Medicine & Ethics, Inc.

  6. Public Education and Radioactive Waste

    International Nuclear Information System (INIS)

    Sarten, S.

    2009-01-01

    Throughout the country the mention of anything nuclear or the word radiation ignites fear in the minds of many Americans. Political hype, news stories and the lack of basic understanding about nuclear power and radiation causes many people to reject what they do not understand. Often little, if any, thought may have been given to nearby nuclear weapons facilities where family members and neighbors were gainfully employed at these sites. As older nuclear facilities are closed being a result of the end of the Cold War, with indications that radioactive materials might be transported to other parts of the country, the public in expressing concern. It is important that the public have an understanding of how these materials are handled to insure public safety. It becomes important that both the companies handling these materials and the U.S. Department of Energy create an environment that will involve community participation in developing strategies that will promote and support an understanding of how radioactive wastes will be packaged, transported, and disposed. This is being performed in Oak Ridge, TN. through the efforts of the Oak Ridge Site Specific Advisory Board (ORSSAB). The ORSSAB is a DOE sponsored board of private citizens from all walks of life and professionalism's. The objective of this paper is to offer suggestions as to how public confidence, through education about nuclear, radioactive and associated and wastes are effectively handle the problems related to waste disposal, removal or on-site storage. It is essential that the public fully understand and become involved in the need for the reduction of the waste stream volumes and the technical problems being faced in reaching this goal. The effort of gaining public understanding and support of this important task cannot be limited to just those within close proximity to the facility presently housing these materials, but must extend to those outlying areas and along any potential route that might be

  7. INDICATORS OF THE ECONOMIC AND FINANCIAL PERFORMANCE FOR THE PUBLIC UNIVERSITIES IN ROMANIA

    Directory of Open Access Journals (Sweden)

    Cristina-Petrina Trincu-Dragusin

    2016-12-01

    Full Text Available Quantifying the economic and financial performance in public universities represents a current, very interesting and quite a controversial matter of debate given that the accounting information realm is not sufficient explored through the financial analysis. The paper focuses on the ways of measuring the economic and financial performance in public universities in Romania, having as main purpose to provide a set of assessing indicators, by adapting the financial analysis paradigm existing for the private sector, to the public sector particularities. The specific objectives refer to the rentability, self-financing capacity, efficiency of the university expenditures and risk analysis, and the research approach is developed in the context in which either the national law or the international one do not regulate specific indicators for the economic and financial performance analysis within the public sector institutions

  8. Decentralised public education campaigns for tobacco control by Malaysian youth tobacco control advocates towards smoke-free generation

    Directory of Open Access Journals (Sweden)

    Rhu Yann Ho

    2018-03-01

    Decentralised public education campaign was preliminarily shown to be more cost-effective in engaging the general public actively. This approach could be duplicated under limited financial resources to achieve the similar outcomes.

  9. Causes of financial mismanagement in South African public schools ...

    African Journals Online (AJOL)

    PAUL

    2016-08-12

    Aug 12, 2016 ... qualitative research used to arrive at an in-depth understanding of why financial mismanagement occurs in certain ..... The study used a qualitative research methodology ..... internal control measures, as the most common.

  10. Monitoring mechanisms and financial distress of public listed companies in Malaysia

    Directory of Open Access Journals (Sweden)

    Soheil Kazemian

    2017-05-01

    Full Text Available This study examines the relationships between financial distress and financial ratio (liquidity, leverage, profitability, firm’s performance, and dividend among public listed companies, using the Altman Z-Score to determine the financial distress levels among public listed companies in Malaysia. Five-year data has been collected (2010 to 2014 from the annual financial statements and from Data Stream of public listed companies in Malaysia. The findings indicate significant relationships between liquidity, leverage, profitability, firm’s performance, and dividend with the financial distress levels among the companies in question. This study also examines the interaction effects of financial ratios and the year after implementation of the Malaysian Code on Corporate Governance (MCCG in 2012 on financial distress levels. The results suggest that only liquidity and firm’s performance have stronger effects on financial distress levels in two years after MCCG implementation. This indicates that after the implementation of the Code, liquidity and firms’ performance ratios had strong and significant effect on financial distress levels. Overall, this study could help investors, creditors as well as external regulators in monitoring companies from being classified as financially distressed companies.

  11. Improvement of the public administration system of higher educational establishments

    Directory of Open Access Journals (Sweden)

    Andrei Vyacheslavovich Romin

    2015-10-01

    Full Text Available During research found that state regulation of higher education establishments activity is a special branch of the state, during which its authorities with the help of planning, organizing, monitoring is carried out the current regulation of the activities of higher education establishments, provide organization (integrationof the total interaction of students and teachers. Proposed to allocate the financial strategy of higher educational establishments as a major in strategic management of the higher education system. In this regard, it argued that the integration capacity of the university to the regional reproductive system will optimize government funding of higher educational establishments. Also, it helps to determine the main directions of further economic and financial development of the higher education system, prioritizing the development of already existing educational and training facilities in different regions of the state, the provision of appropriate state support for higher education establishments, which training necessary specialists for the state’s economy. The improvement the public administration system of a high school should be carried out through the formation of a coordination mechanism for higher education establishments. The introduction of this mechanism will provide an opportunity to identify the main activities of the higher education establishments adapt to the operating conditions of the region, based on the trends in the development of higher education, and to provide the basic needs of the labor market in the relevant specialists.

  12. The Effectiveness of Youth Financial Education: A Review of the Literature

    Science.gov (United States)

    McCormick, Martha Henn

    2008-01-01

    Comprehensive strategies for educating children and youth so they can become effective managers of money and successful navigators of a complex financial marketplace have not yet emerged from the dialogue and debate surrounding financial education. A rich and growing body of research about adult financial education exists, but youth financial…

  13. A Review of Financial-Literacy Education Programs for Children and Adolescents

    Science.gov (United States)

    Amagir, Aisa; Groot, Wim; Maassen van den Brink, Henriëtte; Wilschut, Arie

    2018-01-01

    In this systematic literature review, we evaluate the effectiveness of financial-literacy education programs and interventions for children and adolescents. Furthermore, the key characteristics of the design of a successful financial-education curriculum are described. The evidence shows that school-based financial-education programs can improve…

  14. 76 FR 22740 - Comment Request on Existing Private and Public Efforts To Educate Investors

    Science.gov (United States)

    2011-04-22

    ... Existing Private and Public Efforts To Educate Investors AGENCY: Securities and Exchange Commission. ACTION: Request for comment. SUMMARY: In connection with a study regarding financial literacy among investors as... private and public efforts to educate investors. DATES: Comments should be received on or before June 21...

  15. Collaborating with Industry to Enhance Financial Planning and Accounting Education

    Directory of Open Access Journals (Sweden)

    Mark Brimble

    2012-11-01

    Full Text Available Higher education is integral to the professionalisation of financial planning in Australia. However, thetraditional separation between ‘content’ and ‘practice’ in tertiary curriculum does not necessarily equipstudents with the skills required to apply the content in a professional context. Contextualisation of thefinancial planning curriculum requires collaboration between higher education institutions and the professionto develop authentic learning environments, such as work-integrated learning (WIL. This paper describes thecollaboration by one Australian university to develop a professionally integrated Financial Planning andAccounting degree and provides evidence of its impact from an industry perspective. The results reveal a highlevel of industry satisfaction with the degree, substantial professional integration, as well as the developmentof students’ professional skills. Students also developed an improved impression of the university, its studentsand its staff.

  16. Financial Education Through Mathematics and IT Curricula: Pocket Money Management

    OpenAIRE

    Gortcheva, Iordanka

    2013-01-01

    Report published in the Proceedings of the National Conference on "Education in the Information Society", Plovdiv, May, 2013 Mathematics and IT classes in the Bulgarian school provide various opportunities for developing students’ logical, mathematical, and technological thinking. Being an important part of mathematical literacy, financial literacy can be systematically built in the frame of national mathematics and IT curricula. Following that objective, exemplary word problems ...

  17. The Efffects of Workplace Financial Education on Personal Finances and Work Outcomes

    OpenAIRE

    Kim, Jinhee

    2000-01-01

    The purpose of this research was to examine the effects of workplace financial education on workers' personal finances and work outcomes and determine relationships among financial management (attitudes, knowledge and behaviors), financial well-being, personal finance-work conflict, and work outcomes with data of white-collar workers in an insurance company in mid-western states. Research questions were (1) What are the profiles of financial attitudes, financial knowledge, financial behav...

  18. Public education in cancer prevention.

    Science.gov (United States)

    Van Parijs, L G

    1986-01-01

    Life-style is now recognized as a main determinant of cancer risk. Public education is an important component of cancer control programmes and has been shown to be effective in leading to life-style changes. Four basic types of education programmes are reviewed: for increasing the public's awareness of cancer, for changing specific risk behaviour (such as stopping smoking), for learning self-examination skills (such as breast self-examination), and for promoting early cancer detection in the community.To change human behaviour it is best to approach the risk habit through the same forces that develop and sustain the habit. Simply giving information of an association between specific habits and cancer, even if repeated several times, will lead to increased public awareness and encourage some to make a minimal effort to change their behaviour, but in general the new habit does not persist and continuing and intensifying this approach are ineffective. An alternative strategy utilizes socially active forces to support the prevention practice and remove possible barriers to action. For example, an antismoking programme should create a favourable social image of the non-smoker. Although a culturally and socially relevant mass media campaign can influence knowledge and beliefs and induce people to participate in a screening activity, this needs to be supplemented over a period of time by personal contact methods, such as group discussions, telephone conversations and home visits, in order to promote a regular screening habit. Contrary to popular opinion, mass communication methods can be expensive on a per person cost-effectiveness basis because of low participation rates and weakness in sustaining healthy behaviour.

  19. Nurses' Educational Needs Assessment for Financial Management Education Using the Nominal Group Technique

    OpenAIRE

    Wonjung Noh, PhD, RN; Ji Young Lim, PhD, RN, MBA

    2015-01-01

    Purpose: The purpose of this study was to identify the financial management educational needs of nurses in order to development an educational program to strengthen their financial management competencies. Methods: Data were collected from two focus groups using the nominal group technique. The study consisted of three steps: a literature review, focus group discussion using the nominal group technique, and data synthesis. Results: After analyzing the results, nine key components were s...

  20. Financial statistics of major U.S. publicly owned electric utilities 1997

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-12-01

    The 1997 edition of the ``Financial Statistics of Major U.S. Publicly Owned Electric Utilities`` publication presents 5 years (1993 through 1997) of summary financial data and current year detailed financial data on the major publicly owned electric utilities. The objective of the publication is to provide Federal and State governments, industry, and the general public with current and historical data that can be used for policymaking and decisionmaking purposes related to publicly owned electric utility issues. Generator (Tables 3 through 11) and nongenerator (Tables 12 through 20) summaries are presented in this publication. Five years of summary financial data are provided (Tables 5 through 11 and 14 through 20). Summaries of generators for fiscal years ending June 30 and December 31, nongenerators for fiscal years ending June 30 and December 31, and summaries of all respondents are provided in Appendix C. The composite tables present aggregates of income statement and balance sheet data, as well as financial indicators. Composite tables also display electric operation and maintenance expenses, electric utility plant, number of consumers, sales of electricity, operating revenue, and electric energy account data. The primary source of publicly owned financial data is the Form EIA-412, ``Annual Report of Public Electric Utilities.`` Public electric utilities file this survey on a fiscal year basis, in conformance with their recordkeeping practices. The EIA undertook a review of the Form EIA-412 submissions to determine if alternative classifications of publicly owned electric utilities would permit the inclusion of all respondents. The review indicated that financial indicators differ most according to whether or not a publicly owned electric utility generates electricity. Therefore, the main body of the report provides summary information in generator/nongenerator classifications. 2 figs., 101 tabs.

  1. Financial statistics of major U.S. publicly owned electric utilities 1997

    International Nuclear Information System (INIS)

    1998-12-01

    The 1997 edition of the ''Financial Statistics of Major U.S. Publicly Owned Electric Utilities'' publication presents 5 years (1993 through 1997) of summary financial data and current year detailed financial data on the major publicly owned electric utilities. The objective of the publication is to provide Federal and State governments, industry, and the general public with current and historical data that can be used for policymaking and decisionmaking purposes related to publicly owned electric utility issues. Generator (Tables 3 through 11) and nongenerator (Tables 12 through 20) summaries are presented in this publication. Five years of summary financial data are provided (Tables 5 through 11 and 14 through 20). Summaries of generators for fiscal years ending June 30 and December 31, nongenerators for fiscal years ending June 30 and December 31, and summaries of all respondents are provided in Appendix C. The composite tables present aggregates of income statement and balance sheet data, as well as financial indicators. Composite tables also display electric operation and maintenance expenses, electric utility plant, number of consumers, sales of electricity, operating revenue, and electric energy account data. The primary source of publicly owned financial data is the Form EIA-412, ''Annual Report of Public Electric Utilities.'' Public electric utilities file this survey on a fiscal year basis, in conformance with their recordkeeping practices. The EIA undertook a review of the Form EIA-412 submissions to determine if alternative classifications of publicly owned electric utilities would permit the inclusion of all respondents. The review indicated that financial indicators differ most according to whether or not a publicly owned electric utility generates electricity. Therefore, the main body of the report provides summary information in generator/nongenerator classifications. 2 figs., 101 tabs

  2. Public health leadership education in North America

    OpenAIRE

    Uno, Hideo; Zakariasen,Kenneth

    2010-01-01

    Hideo Uno, Kenneth ZakariasenDepartment of Public Health Sciences, School of Public Health, University of Alberta, Edmonton, AB, CanadaAbstract: Public health leadership is one of the priority disciplines public health professionals need to learn well if they are to deal with demanding public health issues effectively and efficiently. This article looks at the trends in public health leadership education by reviewing the literature and using the Internet to explore the public health leadershi...

  3. The Gift of Education: Public Education and Venture Philanthropy. Education, Politics and Public Life

    Science.gov (United States)

    Saltman, Kenneth J.

    2010-01-01

    This is a cutting edge book that not only maps and criticizes venture philanthropy, but also offers a new and different way of conceptualizing public education in response to the neoliberal climate affecting all aspects of public education. This book contains the following chapters: (1) The Trojan School: How Venture Philanthropy is Corporatizing…

  4. Public Debt, Financial Markets and Economy in XVIIth Century Castile

    Directory of Open Access Journals (Sweden)

    Alberto Marcos Martín

    2013-04-01

    Full Text Available This essay deals with the negative consequences brought by the expansion of the consolidated debt since the XVIth century through the massive issues of long term annuities (juros on the Castilian economy. The article analyses the reasons which reduced the appeal of these financial assets among private investors. This prompted the Royal Treasury to follow an alternative course and, trying to expand its credit base, the Crown resorted to the financial systems of the Castilian cities, which became closely subordinated to the needs of the Royal Treasury.

  5. The case and opportunity for public-supported financial incentives to implement integrated pest management.

    Science.gov (United States)

    Brewer, Michael J; Hoard, Robert J; Landis, Joy N; Elworth, Lawrence E

    2004-12-01

    Food, water, and worker protection regulations have driven availability, and loss, of pesticides for use in pest management programs. In response, public-supported research and extension projects have targeted investigation and demonstration of reduced-risk integrated pest management (IPM) techniques. But these new techniques often result in higher financial burden to the grower, which is counter to the IPM principle that economic competitiveness is critical to have IPM adopted. As authorized by the 2002 Farm Bill and administered by the U.S. Department of Agriculture (USDA) Natural Resources Conservation Service (NRCS), conservation programs exist for delivering public-supported financial incentives to growers to increase environmental stewardship on lands in production. NRCS conservation programs are described, and the case for providing financial incentives to growers for implementing IPM is presented. We also explored the opportunity and challenge to use one key program, the Environmental Quality Incentives Program (EQIP), to aid grower adoption of IPM. The EQIP fund distribution to growers from 1997 to 2002 during the last Farm Bill cycle totaled approximately 1.05 billion dollars with a portion of funds supporting an NRCS-designed pest management practice. The average percentage of allocation of EQIP funds to this pest management practice among states was 0.77 +/- 0.009% (mean +/- SD). Using Michigan as an example, vegetable and fruit grower recognition of the program's use to implement IPM was modest (25% of growers surveyed), and their recognition of its use in aiding implementation of IPM was improved after educational efforts (74%). Proposals designed to enhance program usefulness in implementing IPM were delivered through the NRCS advisory process in Michigan. Modifications for using the NRCS pest management practice to address resource concerns were adopted, incentive rates for pest management were adjusted, and an expanded incentive structure for IPM

  6. Financial Information 2015. Australian Vocational Education and Training Statistics

    Science.gov (United States)

    National Centre for Vocational Education Research (NCVER), 2016

    2016-01-01

    This publication provides information on how government-funded vocational education and training (VET) in Australia is financed and where the money is spent. Government-funded VET in the 2015 reporting year is broadly defined as all activity delivered by government providers and government-funded activity delivered by community education providers…

  7. Future Directions in Public Relations Education.

    Science.gov (United States)

    Kalupa, Frank B.; Allen, T. Harrell

    1982-01-01

    Survey of public relations practitioners and educators shows strong agreement for (1) changes and improvements in public relations education; (2) more business courses and greater emphasis on social science research; and (3) separate degree programs, not public relations majors within a journalism degree. For journal availability, see CS 705 902.…

  8. Effective Practices of Financial Education for College Students: Students' Perceptions of Credit Card Use and Financial Responsibility

    Science.gov (United States)

    Anderson, Carla; Card, Karen

    2015-01-01

    The purpose of this quasi-experimental nonequivalent control group study was to determine the influence that a financial education intervention administered in First Year Experience courses had on students' perceptions of their financial behavior such as compulsive spending and credit card use. This study utilized the five-point Likert-type…

  9. Integrating Financial Aid and Financial Policies: Case Studies from Five States. Changing Direction: Integrating Higher Education Financial Aid and Financing Policies.

    Science.gov (United States)

    Western Interstate Commission for Higher Education, Boulder, CO.

    This report is a collection of five state case studies comprising a major component of the first phase of the project, "Changing Direction: Integrating Higher Education Financial Aid and Financing Policies." The project explored state-level strategies to better align financing and financial aid policies and support more informed decision…

  10. Adult Education in Museums and Public Libraries.

    Science.gov (United States)

    Miller, Harry G.

    Both museums and public libraries are available sources of education for adults. Besides their traditional functions of collecting and preserving items from human artistic or scientific history, museums have taken on a more active role in educating the public, particularly adults. Some educational services provided by museums are dioramas, period…

  11. Integrated Public Education, Fertility and Human Capital

    Science.gov (United States)

    Azarnert, Leonid V.

    2014-01-01

    This paper analyzes the consequences of integration in public education. I show that the flight from the integrated multicultural public schools to private education increases private educational expenditures and, as a result, decreases fertility among more affluent parents whose children flee. In contrast, among less prosperous parents…

  12. International Financial Institution Policies of Conditionality and Public Pedagogy

    Science.gov (United States)

    MacPhail, Scott; McGray, Robert

    2014-01-01

    Conditionalities are most broadly defined as the provisos that are to be met by a country when borrowing money from the International Financial Institutions (IFIs). Increasingly, they have proven to have far reaching consequences for countries entering into agreements with The World Bank, the International Monetary Fund, and the World Trade…

  13. Reducing Fraudulent Financial Reporting: An Expanded Role for Business Education in the 1990s.

    Science.gov (United States)

    Urbancic, Frank R.

    1988-01-01

    The author reports findings of the National Commission on Fraudulent Financial Reporting concerning the role of business education in reducing fraud in financial reporting. Issues covered include teaching financial regulations, developing skills needed to detect fraud, teaching ethical values, and preparing faculty to teach about financial fraud.…

  14. A Peer-Based Financial Planning & Education Service Program: An Innovative Pedagogic Approach

    Science.gov (United States)

    Goetz, Joseph W.; Durband, Dorothy B.; Halley, Ryan E.; Davis, Kimberlee

    2011-01-01

    This paper presents a peer-based financial planning and education program as a strategy to address the lack of financial literacy among college students and provide an experiential learning opportunity for students majoring in financial planning or other financial services-related disciplines. Benefits of such programs to campus communities are…

  15. 76 FR 39418 - Notice of Submission of Proposed Information Collection to OMB; Public Housing Financial...

    Science.gov (United States)

    2011-07-06

    ... this information be submitted electronically, using generally accepted accounting principles, in a... information be submitted electronically, using generally accepted accounting principles, in a prescribed... Proposed Information Collection to OMB; Public Housing Financial Management Template AGENCY: Office of the...

  16. 76 FR 38200 - Notice of Submission of Proposed Information Collection to OMB; Public Housing Financial...

    Science.gov (United States)

    2011-06-29

    ... information be submitted electronically, using generally accepted accounting principles, in a prescribed... this information be submitted electronically, using generally accepted accounting principles, in a... Proposed Information Collection to OMB; Public Housing Financial Management Template AGENCY: Office of the...

  17. GASB 35: The New Financial Reporting Requirements for Public College and Universities.

    Science.gov (United States)

    Qayoumi, Mohammad H.

    2001-01-01

    Presents the basic financial reporting elements of the Governmental Accounting Standards Board (GASB-35) for public colleges and universities, including statements of net assets and cash flow reporting. The GASB-35's impact on facilities managers is discussed. (GR)

  18. The Role of Financial Education in Retirement Planning

    Directory of Open Access Journals (Sweden)

    Michael Ntalianis

    2011-06-01

    Full Text Available Governments in many countries are facing the challenge of providing sufficient retirement incomes for apopulation that is ageing as a result of lower mortality and fertility rates. An ageing population placesconsiderable financial stress on government budgets as spending on welfare increases, further compoundedby a proportional reduction in working-age taxpayers. Exposure to financial education programs canpositively influence the retirement planning and savings behaviour of individuals. Research indicates thatseminars, written communications and website information are effective methods in communicating financialeducation. In this study an investigation is conducted into the views of retirement fund members regardingelements of financial education resources made available to them through their retirement fund. Four aspectsare investigated, that is, whether there are differences with respect to members’ views between the genders,older and younger members, levels of qualification, and size of superannuation balances. Empirical evidencesuggests that gender and age are important factors with females and younger people less likely to utiliseeducational information and more at risk of not accumulating sufficient funds for retirement.

  19. Materiality in Public Sector Financial Audit: International Practice and the Opinion of Brazilian Experts

    OpenAIRE

    Juliane Madeira Leitão; José Alves Dantas

    2016-01-01

    Materiality in private sector financial audit is a topic that has been relatively well developed in the literature. Specific research in this regard in public sector auditing, on the other hand, is scarce at the international level and absent in Brazil. In view of this, the purpose of this study was to identify the parameters used to determine materiality in public sector financial audit. To this end, we sent questionnaires to the 192 Supreme Audit Institutions that are members of INTOSAI and...

  20. What Constrains Effective Public Financial Management in African ...

    African Journals Online (AJOL)

    While the management of the area of public finance is highly legislated, the waste with which these resources slip through the public coffers remains a paradox. The purpose of this article is to examine the five self-reinforcing variables that are mostly fingered for this dilemma. These are: (1) public finance as a political ...

  1. Key Financial Metrics on Australia's Higher Education Sector--December 2016

    Science.gov (United States)

    Australian Government Tertiary Education Quality and Standards Agency, 2016

    2016-01-01

    This report is the second release of financial information held by Tertiary Education Quality and Standards Agency (TEQSA). It provides a snapshot of selected key financial metrics across the Australian higher education sector. Data in this report has been sourced from TEQSA's 2015 data collection and relates to financial years ended 31 December…

  2. Public education and enforcement research study (PEERS).

    Science.gov (United States)

    2013-08-01

    In 2001, the Federal Railroad Administration (FRA) and the Illinois Commerce Commission (ICC) established the Public Education and Enforcement Research Study (PEERS) to test the effectiveness of various education and enforcement (E&E) techniques to i...

  3. PUBLIC ATTENTION AND FINANCIAL INFORMATION AS DETERMINANTS OF FIRMS PERFORMANCE IN THE TELECOMMUNICATION SECTOR

    Directory of Open Access Journals (Sweden)

    Ridwan Nurazi

    2017-03-01

    Full Text Available The remarkable progress of information technology had driven every firm to publish their financial performanceby using internet. This circumstance resulted in the high public attention in order to generate the stockreturn. In addition, financial information such as financial ratio namely DER, LEV, NPM, ROI, and ROEwere supposed to influence the firm’s performance either in positive or negative effects. This study focused onthe investigation of public attention (PA and financial information as determinants of financial performanceon four companies in Telecommunication sector, Indonesia Stock Exchange (IDX, within time period from2007 to 2012. Hereby, we pointed out that public attention and financial information considerably contributeto firm performance, in which the Pooled Least Square (EGLS with cross section and period weight wasemployed. The results showed that Public Attention (PA positively contributed towards stock return. Further,financial ratio such as debt-to-equity ratio (DER negatively influenced the return. Leverage (LEV, net profitmargin (NPM and return on investment (ROI positively related to return. However, return on equity (ROEshowed the contrary sign, in which it negatively influenced the return but was statistically insignificant. Then,we reported that the stock price (LNSP did not significantly contribute towards return (RET.

  4. 75 FR 43502 - Office of Vocational and Adult Education; Overview Information; Financial Education for College...

    Science.gov (United States)

    2010-07-26

    ... DEPARTMENT OF EDUCATION Office of Vocational and Adult Education; Overview Information; Financial... continuous improvement. For this reason, the Secretary is establishing a competitive preference priority for...). Competitive Preference Priority: This priority is a competitive preference priority. Under 34 CFR 75.105(c)(2...

  5. Elementary Preservice Teachers' and Teacher Educators' Perceptions of Financial Literacy Education

    Science.gov (United States)

    Henning, Mary Beth; Lucey, Thomas A.

    2017-01-01

    The authors conducted an online survey of elementary teacher education programs within a large midwestern state to assess preservice teachers' and teacher educators' beliefs about and preparedness to teach financial literacy. Very few preservice teachers had meaningful experiences with personal finance in high school, college, or personal decision…

  6. Financial statistics of major U.S. publicly owned electric utilities 1995

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-07-01

    The 1995 Edition of the Financial Statistics of Major U.S. Publicly Owned Electric Utilities publication presents 5 years (1991 through 1995) of summary financial data and current year detailed financial data on the major publicly owned electric utilities. The objective of the publication is to provide Federal and State governments, industry, and the general public with current and historical data that can be used for policymaking and decisionmaking purposes related to publicly owned electric utility issues. Generator (Tables 3 through 11) and nongenerator (Tables 12 through 20) summaries are presented in this publication. Five years of summary financial data are provided (Tables 5 through 11 and 14 through 20). Summaries of generators for fiscal years ending June 30 and December 31, nongenerators for fiscal years ending June 30 and December 31, and summaries of all respondents are provided in Appendix C. The composite tables present aggregates of income statement and balance sheet data, as well as financial indicators. Composite tables also display electric operation and maintenance expenses, electric utility plant, number of consumers, sales of electricity, and operating revenue, and electric energy account data. 9 figs., 87 tabs.

  7. Financial statistics of major U.S. publicly owned electric utilities 1995

    International Nuclear Information System (INIS)

    1997-07-01

    The 1995 Edition of the Financial Statistics of Major U.S. Publicly Owned Electric Utilities publication presents 5 years (1991 through 1995) of summary financial data and current year detailed financial data on the major publicly owned electric utilities. The objective of the publication is to provide Federal and State governments, industry, and the general public with current and historical data that can be used for policymaking and decisionmaking purposes related to publicly owned electric utility issues. Generator (Tables 3 through 11) and nongenerator (Tables 12 through 20) summaries are presented in this publication. Five years of summary financial data are provided (Tables 5 through 11 and 14 through 20). Summaries of generators for fiscal years ending June 30 and December 31, nongenerators for fiscal years ending June 30 and December 31, and summaries of all respondents are provided in Appendix C. The composite tables present aggregates of income statement and balance sheet data, as well as financial indicators. Composite tables also display electric operation and maintenance expenses, electric utility plant, number of consumers, sales of electricity, and operating revenue, and electric energy account data. 9 figs., 87 tabs

  8. A Self-Instructional Course in Student Financial Aid Administration. Module 16: Forms and Publications. Second Edition.

    Science.gov (United States)

    Washington Consulting Group, Inc., Washington, DC.

    Module 16 (in a 17-module self-instructional course on student financial aid administration for novice financial aid administrators and other institutional personnel) discusses forms and publications that should be developed and used by the financial aid office. The full course is an introduction to the management of federal financial aid programs…

  9. Innovative Strategies for Financial Management in Nigerian Public Secondary Schools

    Science.gov (United States)

    Sofoluwe, Abayomi Olu

    2012-01-01

    Education is the cornerstone of a nation's culture and an absolute necessity for economic prosperity and development. There is hardly any household in this country that is not concerned about the state of our education system particularly the secondary system. The structure is in a deplorable condition. Teachers are demoralized and disenchanted,…

  10. It's the Latest, It's the Greatest, It's [Financial Education] at the Library

    Science.gov (United States)

    O'Neill, Barbara

    2013-01-01

    In recent years, libraries have become increasingly involved in financial education, and Extension educators are collaborating with them to deliver programs for their staff and the general public. Benefits to Extension educators include increased visibility, access to new audiences, having program logistics and marketing provided by others, access…

  11. Selling School: The Marketing of Public Education

    Science.gov (United States)

    DiMartino, Catherine; Jessen, Sarah Butler

    2018-01-01

    This timely book outlines the growth and development of marketing and branding practices in public education. The authors highlight why these practices have become important across key fields within public education, including leadership and governance, budgeting and finance, strategic initiatives, use of new technology, the role of teachers in…

  12. Doubts about Religious Education in Public Schooling

    Science.gov (United States)

    Moulin, Daniel

    2015-01-01

    This article considers potential problems concerning Religious Education in public (state-funded) secondary schools in England in order to inform ongoing debates about religion in public education in the United States and elsewhere. Findings of empirical studies conducted in England are discussed in relation to arguments that critique Religious…

  13. Consolidating Financial Statements.

    Science.gov (United States)

    Wood, Marcia R.

    This publication is designed to be a desktop reference and assist financial officers in both public and independent institutions of higher education in the preparation of consolidated financial statements. Chapter 1 covers generally accepted accounting principles and other accounting literature, and summarizes reporting rules of the Financial…

  14. IMPACT OF EDUCATION ON THE FINANCIAL LITERACY: A CASE OF SLOVAKIA

    Directory of Open Access Journals (Sweden)

    Marián Tóth

    2015-07-01

    Full Text Available The Financial crisis in 2008 increased the focus of financial intermediaries and also national authorities for financial education and financial literacy of households. Bank association in Slovakia started to measure and increase the financial literacy of population and government implemented the National standard of financial literacy into the curriculum of grammar schools and high schools. This paper examines the level of financial literacy of students in Slovakia and the influence of determinants education level and education focus. We performed a questionnaire with 10 questions on a sample of 608 students from two Faculties of Slovak University of Agriculture. The questions were linked to 4 areas: interest, risk management, financial market and personal finance. To measure the level of financial literacy we use Index of financial literacy IFIG. Using Index of financial literacy and Mann-Whitney U test techniques we find that education level and education focus are relevant determinants of financial literacy level. Students with bachelor degree have better results when compared to high school students. The success rate measured by the IFIG of bachelor students was 0,658 and the success rate of high school students was 0,577. We also found differences based on the education focus. We compared two groups: students with economic focus of education with students with non-economic focus of education. Based on our results we can conclude that economic focus of education increases the level of financial literacy. The success rate of students with economic focus of education was significantly higher (0,674 compared to the students with non-economic focus of education (0,553.

  15. Financial Crisis Management in Higher Education: Responses by 20 Private Colleges and Universities to the 2007-2009 Financial Crisis

    Science.gov (United States)

    Dorantes, Andrew R.; Low, Justin R.

    2016-01-01

    As a result of the Great Recession, higher education in the United States suffered from the most significant financial crisis since the Great Depression (Breneman 2008; Zumeta 2010). This crisis affected all institutions of higher education since it challenged three major revenue sources: net tuition income, endowment income, and gift income…

  16. 25 CFR 47.8 - Who develops the local educational financial plans?

    Science.gov (United States)

    2010-04-01

    ... Section 47.8 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR EDUCATION UNIFORM DIRECT FUNDING AND SUPPORT FOR BUREAU-OPERATED SCHOOLS § 47.8 Who develops the local educational financial plans? The local Bureau-operated school supervisor develops the local educational financial plan in active...

  17. 25 CFR 47.6 - Who has access to local education financial records?

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Who has access to local education financial records? 47.6 Section 47.6 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR EDUCATION UNIFORM DIRECT FUNDING AND SUPPORT FOR BUREAU-OPERATED SCHOOLS § 47.6 Who has access to local education financial records...

  18. Mechanism of financial support of education: legislative basis of power distribution

    Directory of Open Access Journals (Sweden)

    O. S. Kotsovska

    2014-11-01

    Full Text Available The article studies the legislative basis of power distribution as a basic component of the mechanism of financial support of education at the regional level. Budgetary expenditure on education has been analyzed. It has been grounded and proposed to transfer the authority of financial support of education to appropriate regional and district administrations within the frameworks of decentralisation.

  19. Sustainability of the public debt and the financial crisis

    Directory of Open Access Journals (Sweden)

    Aura Gabriela SOCOL

    2013-03-01

    Full Text Available The European Union sovereign-debt crisis brings up again the problem of current account sustainability, the fiscal policy sustainability and the public debt sustainability, as well as the interconditionality between them. On the background of the severe structural problems, the lack of competitiveness has constituted the main factor resulting in the severe deterioration of the European public finances. The external deficits have put additional pressure upon the fiscal deficits. Practically, they entered a vicious circle, to a great extent due to the extremely different economic evolutions of the weak economies opposite to the strongly structurally advanced and solid economies. This study makes a risk analysis of the public debt sustainability in Romania for the period 2010-2015, under the circumstances in which it will enter the Euro zone in the near future.

  20. THE FINANCIAL - ACCOUNTING IMAGE FOR THE PUBLIC BENEFITS OF RETIREMENT

    Directory of Open Access Journals (Sweden)

    IULIANA CENAR

    2010-01-01

    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.

  1. Public Telecommunications Policies and Education's Options.

    Science.gov (United States)

    Norwood, Frank W.

    The use of satellite telecommunications for educational and other public service purposes has been restricted by educators' lack of awareness of the potential that exists. While industry actively promotes its own interests, educators rarely even realize that international policies being made today will affect critically the options available for…

  2. Evaluating Public Higher Education in Mexico

    Science.gov (United States)

    Varela-Petito, Gonzalo

    2011-01-01

    In an effort to ensure accountability, and in order to prepare students for a globalised world, the higher education sector in Mexico is seeking to implement an evaluation of public higher education. Higher education institutions (HEIs) need to balance this goal against the need to protect their autonomy. This would be preserved if each…

  3. FINANCIAL AUDIT AS A PART OF STATE ADMINISTRATION IN UKRAINE: CONDITION AND PUBLIC NEED

    Directory of Open Access Journals (Sweden)

    Sergey Bardash

    2016-11-01

    Full Text Available Economic development of countries leads to the need improving the quality of public administration, the results of which provide economic growth, social prosperity and are facilitating to solve global problems that are facing humanity. To improve the efficiency of public administration should be effective monitoring system that can detect deviations from the planned strategic development goals, unseemly level of its operation determines the target of work, which is to establish the condition of the state financial audit in Ukraine and the definition of new uncontrollable earlier objects which are managed the state apparatus, the identification of which will improve the functionality of the system of state financial audit in Ukraine. In order to achieve the goals you need to solve the following tasks. First, should set a condition of the state economic management in Ukraine and determine the public authorities, which are subjects to implementing control functions of public administration. Second, determine the resources that have the public interest and should be controlled by the state. Third, determine the composition of objects and install a condition of government auditing system in order to improve the efficiency of these next control measures of the Accounting Chamber of Ukraine and the State Audit Service of Ukraine. The methodological basis of the study is the dialectical method, which is to implement research of financial audit in public administration, its relationship with other forms of control exercised by the state; systematic analysis of financial and economic processes, which is carrying out researching of the state financial audit in the system of relations arising between economic entities of the public and private sectors; methods of retrospective and comparative analysis of experience within the objective focus in the organization of state financial audit on the territory of Ukraine; evaluation and generalization which

  4. Organizational and financial mechanism of development of services of railway transport through public-private partnership

    OpenAIRE

    Fedorko, I.

    2014-01-01

    The paper developed organizational and financial mechanism development of railway transport services, which, unlike the existing ones, includes participants of investment and transportation process, the state target program, a list of potential private and public sources of financing of investment projects, the system of state financial control, which allows to provide the necessary storage the volume of investment funds, effective funding for the achievement of strategic, technical and techn...

  5. PARALLELS OF RADIATION- AND FINANCIAL-RISK MANAGEMENT ON PUBLIC ACCEPTANCE

    Energy Technology Data Exchange (ETDEWEB)

    Hogue, M.

    2010-01-04

    The financial collapse of 2007 provides an opportunity for a cross-discipline comparison of risk assessments. Flaws in financial risk assessments bear part of the blame for the financial collapse. There may be a potential for similar flaws to be made in radiological risk assessments. Risk assessments in finance and health physics are discussed in the context of a broader view of the risk management environment. Flawed risk assessments can adversely influence public acceptance of radiological technologies, so the importance of quality is magnified.

  6. Public Policy Responses to the Global Financial and Economic Crisis

    African Journals Online (AJOL)

    This article aims to assess the impact of the global fi nancial and economic crisis on two sectors in South Africa, namely, the automobile sector and the textile and clothing sector. It also examines the role of public policy in responding to that crisis. Its main objective is to determine whether or not those responses were ...

  7. Public Sector Financial Management Reform: A Case Study of Local Government Agencies in Indonesia

    Directory of Open Access Journals (Sweden)

    Monir Mir

    2013-12-01

    Full Text Available Indonesia has taken initiatives to reform its public sector financial management. One of the reform agendas was to introduce ‘cash to accrual’ accounting for improved financial reporting. It is expected that improved financial reporting will enhance financial accountabilities of the governmental agencies and will assist both internal and external decision makers whose decisions will be based on the financial reports. However, it has been observed that there is a significant increase in the number of qualified audit reports when these financial reports were audited. This also means that these financial reports are lacking in providing true and fair views on the financial activities of the governmental agencies, thereby not assisting in discharging their accountabilities. This study seeks to answer the question as to why the numbers of qualified audit reports have increased despite the existence of various governmental accounting reform agendas. Based on the in-depth case studies of three Indonesian local governments, it is found that the demand, the supply and the quality assurance of the accounting information outputs in these local governments are not in parity, and this lacking in parties actually has impacted in producing unqualified and usable accounting reports.

  8. Educating the public: Where do we begin?

    International Nuclear Information System (INIS)

    Sevel, F.

    1997-01-01

    Despite the extensive regulatory concurrence regarding the need to educate the public in changing utility markets, the task of doing so remains one of the most salient and challenging tasks facing regulators. As they transition from an environment earmarked by ratebase rate-of-return regulation to the new more-competitive environment, regulators ponder the degree to which the public understands the new competitive environment, the impacts of this environment on their utility service and fees, and the roles, responsibilities, and the mission of the public utilities commission in context of the new regulatory environment. In an effort to mitigate potential fears, confusions, and withdrawal of public support, public utility commissions have begun the monumental task of educating the public and, in the process, repositioning the public utility commission in the eyes of the myriad of consumer, media, governmental, industry, and special interest groups often referred to as the public

  9. Curbing the Financial Exploitation of the Poor: Financial Literacy and Social Work Education

    Science.gov (United States)

    Karger, Howard

    2015-01-01

    The article investigates the importance of financial literacy content for social work students who at some point in their career will encounter financially-excluded clients. Financial literacy content can include understanding how fringe economy businesses operate, including their business model, knowledge of local and national nonpredatory…

  10. PUBLIC EDUCATION AND ECONOMIC COMPETITIVENESS

    Directory of Open Access Journals (Sweden)

    Gabriel-Andrei Donici

    2011-09-01

    Full Text Available There is a certain connection between education and economic competitiveness. The relation between these two concepts is easy to intuit. On the medium and long term investments in education generate astrong increase in a country’s level of economic competitiveness. Through education the human capital is formed, and it affects all economic fields. Therefore we can observe that human capital has a decisive influence on the economic competitiveness of a country.

  11. ROLE OF FINANCIAL INSTITUTIONS IN THE PUBLIC-PRIVATE PARTNERSHIPS DEVELOPMENT

    Directory of Open Access Journals (Sweden)

    Ion POTLOG

    2015-12-01

    Full Text Available Public-Private Partnership represents institutional and organizational alliance of the state and business, consisting of financial actors interaction, legal, social and policy oriented joint public and private resources from different sources into a single complex to solve strategic socio-economic problems of country. The aim of the research is to demonstrate the importance of financial institutions in publicprivate partnership projects implementation. Research methodology – in order to achieve the expected results, author applied recognized methods and techniques applied as economic investigations: comparative method, statistical method, logical analysis method. The research results, expressed by knowledge through mentioned field can be applied to improve the process of attracting local and international financial institutions to ensure success in public-private partnerships projects in Republic of Moldova.

  12. Financial socialization of first-year college students: the roles of parents, work, and education.

    Science.gov (United States)

    Shim, Soyeon; Barber, Bonnie L; Card, Noel A; Xiao, Jing Jian; Serido, Joyce

    2010-12-01

    This cross-sectional study tests a conceptual financial socialization process model, specifying four-levels that connect anticipatory socialization during adolescence to young adults' current financial learning, to their financial attitudes, and to their financial behavior. A total of 2,098 first-year college students (61.9% females) participated in the survey, representing a diverse ethnic group (32.6% minority participation: Hispanic 14.9%, Asian/Asian American 9%, Black 3.4%, Native American 1.8% and other 3.5%). Structural equation modeling indicated that parents, work, and high school financial education during adolescence predicted young adults' current financial learning, attitude and behavior, with the role played by parents substantially greater than the role played by work experience and high school financial education combined. Data also supported the proposed hierarchical financial socialization four-level model, indicating that early financial socialization is related to financial learning, which in turn is related to financial attitudes and subsequently to financial behavior. The study presents a discussion of how the theories of consumer socialization and planned behavior were combined effectively to depict the financial development of young adults. Several practical implications are also provided for parents, educators and students.

  13. [Autonomy for financial management in public and private healthcare facilities in Brazil].

    Science.gov (United States)

    Santos, Maria Angelica Borges dos; Madeira, Fátima Carvalho; Passos, Sonia Regina Lambert; Bakr, Felipe; Oliveira, Klivia Brayner de; Andreazzi, Marco Antonio Ratzsch de

    2014-01-01

    Autonomy in financial management is an advantage in public administration. A 2009 National Healthcare Facility Survey showed that 3.9% of Brazil's 52,055 public healthcare facilities had some degree of financial autonomy. Such autonomy was more common in inpatient facilities (17.8%), those managed by State governments (26.3%), and in Southern Brazil (6.6%). Autonomy was mainly partial (for resources in specific areas, relating to small outlays, consumables and capital goods, and outsourced services or personnel). 74.3% of 2,264 public facilities with any financial autonomy were under direct government administration. Financial autonomy in public healthcare facilities appears to be linked to local political decisions and not necessarily to the facility's specific legal and administrative status. However, legal status displays distinct scopes of autonomy - those under direct government administration tend to be less autonomous, and those under private businesses more autonomous; 85.8% of the 45,394 private healthcare facilities reported that they were financially autonomous.

  14. Exploring the Classroom Practices That May Enable a Compassionate Approach to Financial Literacy Education

    Science.gov (United States)

    Blue, Levon Ellen; O'Brien, Mia; Makar, Katie

    2018-01-01

    From an early age, children are faced with financial dilemmas and are expected to make effective financial decisions about money. In this paper, we explore the classroom practices that may enable a compassionate approach to financial literacy education. We observed an inquiry-based mathematics lesson in a Year 4 primary school classroom. The…

  15. Equivalence: A Crucial Financial Concept for Extension, Consumer, and Investor Education

    Science.gov (United States)

    Straka, Thomas J.

    2010-01-01

    Equivalence is a fundamental concept that is the basis of personal financial planning. Any Extension consumer financial education program would need the concept to explain financial products that involve a series of payments over some length of time (pensions, fixed annuities, and mortgages). A table of annuity factors is presented that can be…

  16. The Importance of "Praxis" in Financial Literacy Education: An Indigenous Perspective

    Science.gov (United States)

    Blue, Levon; Grootenboer, Peter; Brimble, Mark

    2015-01-01

    We argue the importance of "praxis" in financial literacy education teaching practices that is, the moral and ethical nature of teaching and learning. Post the global financial crisis of 2008, the teaching of financial literacy has become a priority for many countries. Indigenous communities are often the target of broad FLE strategies…

  17. Financial Management: Education's Financial Management Problems Persist. Testimony before the Task Force on Education, Committee on the Budget, House of Representatives.

    Science.gov (United States)

    Jarmon, Gloria L.; Engel, Gary T.

    This document discusses the Department of Education's (DOE) fiscal year 1999 financial audit results; the relationship between the audit findings and the potential for waste, fraud, and abuse; and the results of the General Accounting Office's (GAO) review of the DOE's grantback account. The DOE's financial activity is important to the federal…

  18. Financial Health of the Higher Education Sector: Financial Results and TRAC Outcomes 2014-15. Issues Paper. March 2016/04

    Science.gov (United States)

    Higher Education Funding Council for England, 2016

    2016-01-01

    This report provides an overview of the current financial health of the Higher Education Funding Council for England (HEFCE) funded higher education sector in England. This does not include directly funded further education or other colleges, or alternative providers of higher education. The analysis covers financial results for the academic year…

  19. Public Education and Growth in Developing Countries

    DEFF Research Database (Denmark)

    Schuppert, Christiane; Wirz, Nadja

    Human capital plays a key role in fostering technology adoption, the major source of economic growth in developing countries. Consequently, enhancing the level of human capital should be a matter of public concern. The present paper studies public education incentives in an environment in which...... governments can invest in human capital to facilitate the adoption of new technologies invented abroad or, instead, focus on consumptive public spending. Although human capital is pivotal for growth, the model reveals that incentives to invest in public education vanish if a country is poorly endowed...

  20. The Effect of the Global Financial Crisis and the Sovereign Debt Crisis on Public Sector Accounting: A Contextual Analysis

    OpenAIRE

    Emmanuel Igbawase Abanyam; Paul Aondona Angahar

    2015-01-01

    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...

  1. Wasteful use of financial resources in public hospitals in Turkey: a trend analysis.

    Science.gov (United States)

    Ozgulbas, Nermin; Kisa, Adnan

    2006-01-01

    The Turkish health system is mainly financed by public sources such as taxes and premiums collected from workers. According to 2003 data, total health expenditures were 4.5% of the country's Gross Domestic Product. Currently, 56% of the system is financed by the Ministry of Health, and services are also provided by the Ministry. The main sources of finance among the Ministry of Health hospitals are general budget contributions made by the Ministry and revolving funds. The purpose of this study is to evaluate the financial conditions of those Ministry of Health hospitals that have revolving funds. The financial trends of 2514 hospitals were followed from 1996 to 2000, and financial statement analyses were conducted. The results of the study show that the Ministry of Health hospitals are not professionally administered for their financial situation and also that their financial resources are not used effectively. The hospitals had difficulty in collecting debts and had problems in cash returns. At the end of the study, policy suggestions are made for health care managers toward improving financial conditions in these public hospitals.

  2. Public Relations Education: 1983 Survey and Report.

    Science.gov (United States)

    Walker, Albert

    1984-01-01

    Provides results of a survey of public relations education at 30 colleges and universities with respect to an examination of 115 syllabi, course requirements and reading lists, and innovative practices. (PD)

  3. Educational Democracy in Graduate Education: Public Policies and Affirmative Action

    Science.gov (United States)

    Vasconcelos Medeiros, Hugo Augusto; Mello Neto, Ruy de Deus e; Mendes Catani, Afrânio

    2017-01-01

    This paper is a discussion on the possibilities of educational democracy in Brazilian Graduate Education, with a focus on the current Graduate Education Field regulations and the recent affirmative actions and public policies of access. We analyzed laws, decrees, government plans and selections edicts, through categories derived from historical…

  4. A therapist’s perspective of a financial planning course: Implications for financial therapy education and trainings

    Directory of Open Access Journals (Sweden)

    Megan Ann McCoy

    2013-08-01

    Full Text Available This paper presents the autoethnography of a doctoral Marriage and Family Therapy (MFT student studying finances in a graduate course. A dataset in the form of field notes was created through recording observations and reflective journaling during the 15 week financial planning course. This data set included observations and insights on various skills and knowledge that would be helpful for conducting financial therapy, the professional and personal growth of a therapist integrating finances into her clinical work, and evaluations regarding how financial courses can be beneficial for therapists and planners who are interested in the interaction between relational and financial issues. Based on the first author’s experiences, reflections and conversations with the second author, four themes were developed. The themes were: (a Seeing the Unnoticed: Challenging Implicit Assumptions, (b Critically Examining My Own Money Scripts, (c What can Therapists Learn From the Financial Discipline, and (d What Financial Planners can Learn from the Clinical Disciplines. Implications for the burgeoning field of financial therapy are discussed, with special attention given to cross-discipline education and training.

  5. Misselling as a New Topic of Financial Education? A Didactic Analysis of Investment Advise after the Financial Crisis

    Directory of Open Access Journals (Sweden)

    Dirk Loerwald

    2010-07-01

    Full Text Available Personal financial investments are, as a matter of course, a topic of economic education because they are a life situation which is inherently economical. In contrast, faulty advising in banks which has become focussed upon due to the extent it has played a part in the recent financial crisis is mentioned neither in curricula nor in educational text books. Numerous private funds have been exposed as unprofitable investments. One reason for this problem is to be found in the marketing staff of the banks who did not invest their customer’s funds securely enough – and the customers did not notice it. What conclusions can be drawn from this for general financial education after the financial crisis? The economic education has failed to address the topic of “faulty advising in banks” as well. On the basis of categorical economic didactics the following contribution will analyse whether one has an exemplary case here upon which students can win generalized, transferable insights. In this context, the topic of personal financial investments will be classified in an efficient manner and the risk of opportunism in advising situations will be analysed with the help of the positive principal-agent theory. The results of this analysis of informational asymmetries within financial markets give direction to the development and revision of curricula in the didactics of economic education. With the following article a sustainable theoretical fundament will be created to underscore the obligatory inclusion of this topic in curricula as well as its realisation for target groups in school text books.

  6. Developing a Big Game for Financial Education Using Service Design Approach

    Science.gov (United States)

    Kang, Myunghee; Yoon, Seonghye; Kang, Minjeng; Jang, JeeEun; Lee, Yujung

    2018-01-01

    The purpose of this study was to design and develop an educational game which facilitates building adolescents' knowledge and attitudes in financial principles of a daily life. To achieve this purpose, the authors designed a learner-centered big game for financial education by applying an experience-based triple-diamond instructional design model…

  7. A review of financial-literacy education programs for children and adolescents

    NARCIS (Netherlands)

    Amagir, Aisa; Groot, Wim; Maassen van den Brink, Henriëtte; Wilschut, Arie

    In this systematic literature review, we evaluate the effectiveness of financial-literacy education programs and interventions for children and adolescents. Furthermore, the key characteristics of the design of a successful financial-education curriculum are described. The evidence shows that

  8. Financial Awareness Education with Apprentices in the Australian Construction Industry: Program Evaluation

    Science.gov (United States)

    Du Plessis, Karin; Green, Emma

    2013-01-01

    A financial awareness education program was implemented with construction industry apprentices in Victoria, Australia. The program included face-to-face delivery of education around a range of financial management issues that apprentices face as they begin their apprenticeship. The paper reports on an evaluation of the program, which included…

  9. Otolaryngology Education: Recent Trends in Publication.

    Science.gov (United States)

    Cass, Nathan D; Okland, Tyler S; Rodriguez, Kenny; Mann, Scott E

    2017-06-01

    Objectives (1) Evaluate peer-reviewed publications regarding education in otolaryngology since 2000. (2) Analyze publication trends as compared with overall otolaryngology publications. Study Design Bibliometric analysis. Setting Academic medical center. Subjects and Methods A search for articles regarding education in otolaryngology from 2000 to 2015 was performed with MEDLINE and EMBASE databases, yielding 1220 articles; 362 relevant publications were categorized by topic, subspecialty, subject, article type, and funding source. Impact factors for each journal by year were obtained, and trends of each category over time were analyzed. These were then compared with publication numbers and impact factors for all otolaryngology journals. Results From 2000 to 2015, publications in otolaryngology education increased more rapidly than the field of otolaryngology overall. The most published topics included operative skills training, surgical simulation, and professionalism/career development. Recently there has been a decline in publications related to residency administration and duty hours relative to other topics. Only 12.2% of publications reported a funding source, and only 12.2% of studies were controlled. Conclusion Recent trends in otolaryngology literature reflect an increasing focus on education; however, this work is underfunded and often lacks high-quality evidence.

  10. Situating Preparedness Education within Public Pedagogy

    Science.gov (United States)

    Kitagawa, Kaori

    2017-01-01

    Both "disaster preparedness" and "public pedagogy" have been broadly defined and diversely utilised. Preparedness has been dealt with in disciplines such as civil engineering, the sociology of disasters, public health and psychology, rather than education. Recently, inquiries into the learning and teaching of preparedness have…

  11. Private vs. Public Higher Education Budgeting

    Science.gov (United States)

    Beamer, Sarah A.

    2011-01-01

    Private higher education institutions are those entities owned and operated by the private sector, while public institutions are those established, supported, and controlled by a governmental agency, most often a state. Key differences exist between private and public institutions that affect budgeting in critical ways. Such differences include…

  12. Financial Mechanisms for Integrating Higher Education of Ukraine into the Quadrangle “Education — Government — Business — Society”

    Directory of Open Access Journals (Sweden)

    Verbytska Anna V.

    2018-03-01

    Full Text Available The aim of the article is to identify the financial mechanisms for integrating higher education of Ukraine into the quadrangle “education — government – business — society”, which are intended for increasing the international competitiveness of higher education of Ukraine. There substantiated the formation of a new national financial strategy in the field of higher education, which is based on the introduction of a mechanism for distributing financial responsibility between the state and consumers of educational services represented by employers and business structures, which can be implemented within multi-channel financing; adaptation of the experience in creation of endowment funds as a tool for additional financing of the higher education system; increase in the effectiveness of the export policy in the market for educational services. The principle of performance-based budgeting of higher education and its coordination with the concept of effective financial management is revealed.

  13. Engineering Accountability for Results into Public Education.

    Science.gov (United States)

    Lessinger, Leon

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

  14. Public information and education in England

    Energy Technology Data Exchange (ETDEWEB)

    Ginniff, M E

    1994-09-01

    The paper discusses the importance of public information and education in the field of energy and particularly in the field of nuclear power development. The attempt is maid to explain some issues connected with the nuclear fuel cycle. Appendix contains comments on the United Kingdom educational materials in this area.

  15. Effect of nuclear education on public attitude

    International Nuclear Information System (INIS)

    Ohnishi, Teruaki

    1995-01-01

    A method is proposed to assess the effect of nuclear education. In this method, the nuclear education is treated as a part of the activities for public acceptance (PA), and a unit PA activity is assumed to give the same effect on the public, in essence, as a unit of nuclear information given by the newsmedia. Moreover, the change of attitude to nuclear energy is assumed to originate from enhanced understanding which, in turn, is brought by the stimulus given by the nuclear education. With the values of constants determined by using the data in Japan, example calculations were made for the educational time b 0 and the infiltration rate of education into minors B as parameters. It became clear from this calculation that the attitude to nuclear energy formed in the age of school children plays an essential role in shaping future public opinion since it is held in individuals without any notable modification for a long time after its formation, and that the effect of nuclear education to minors emerges depending on the variables b 0 and B in a highly non-linear manner. It was also found that there exists an optimum condition for nuclear education to attain the maximum amelioration of public opinion under a given condition of man-power for educational workers. (author)

  16. Public information and education in England

    International Nuclear Information System (INIS)

    Ginniff, M.E.

    1993-01-01

    The paper discusses the importance of public information and education in the field of energy and particularly in the field of nuclear power development. The attempt is made to explain some issues connected with the nuclear fuel cycle. Appendix contains comments on the United Kingdom educational materials in this area

  17. Public information and education in England

    International Nuclear Information System (INIS)

    Ginniff, M.E.

    1994-01-01

    The paper discusses the importance of public information and education in the field of energy and particularly in the field of nuclear power development. The attempt is maid to explain some issues connected with the nuclear fuel cycle. Appendix contains comments on the United Kingdom educational materials in this area

  18. Cost Efficiency in Public Higher Education.

    Science.gov (United States)

    Robst, John

    This study used the frontier cost function framework to examine cost efficiency in public higher education. The frontier cost function estimates the minimum predicted cost for producing a given amount of output. Data from the annual Almanac issues of the "Chronicle of Higher Education" were used to calculate state level enrollments at two-year and…

  19. Public and Constitutional Support for Character Education.

    Science.gov (United States)

    Vessels, Gordon G.; Boyd, Stephen M.

    1996-01-01

    Character education thrives on an informed understanding of constitutional principles and an inclusive commitment-building process. U.S. Supreme Court opinions that clarify public school students' free speech rights have established values education as a constitutionally acceptable practice. Challenges might lie in possible violations of the First…

  20. Nuclear education in public health and nursing

    International Nuclear Information System (INIS)

    Winder, A.E.; Stanitis, M.A.

    1988-01-01

    Twenty-three public health schools and 492 university schools of nursing were surveyed to gather specific information on educational programs related to nuclear war. Twenty public health schools and 240 nursing schools responded. Nuclear war-related content was most likely to appear in disaster nursing and in environmental health courses. Three schools of public health report that they currently offer elective courses on nuclear war. Innovative curricula included political action projects for nuclear war prevention

  1. An analysis of the financial reporting compliance of South African public agricultural companies

    OpenAIRE

    2015-01-01

    M.Com. (International Accounting) This minor dissertation assesses the extent to which South African public companies that are engaged in agricultural activities are complying with the recognition, measurement and disclosure requirements of IAS 41, Agriculture, as well as whether they are providing any additional voluntary disclosures about their biological assets. Sixteen large South African public companies with material holdings of biological assets in their statements of financial posi...

  2. ACCRUAL ACCOUNTING, FOUNDATION FOR THE FINANCIAL REPORTING INTO THE PUBLIC SECTOR ENTITIES

    OpenAIRE

    Aurelia Stefanescu; Eugeniu Turlea

    2011-01-01

    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 ...

  3. Public Knowledge of Montessori Education

    Science.gov (United States)

    Murray, Angela

    2012-01-01

    The American public generally recognizes the name "Montessori" because so many schools across the country and around the world use the Montessori name. However, the Montessori community has long believed that misunderstandings abound. A recent dissertation study quantified Montessori awareness and identified misconceptions in particular for those…

  4. A 'financial revolution' reconsidered; public finance in Holland during the Dutch Revolt, 1568-1648

    NARCIS (Netherlands)

    Fritschy, W.

    2003-01-01

    The formation of the Dutch state has recurrently been related to a 'financial revolution' dating from the 1540s, which created a market for provincial 'renten' (annuities) funded by provincial excises and eagerly bought by 'rentiers' in the province of Holland. New research into Holland's public

  5. The Role of the Chief Financial Officer in Large Public Universities.

    Science.gov (United States)

    Jenkins, William A.

    1985-01-01

    The characteristics and qualifications of chief financial officers (CFOs) of large public universities, the internal organizational relationships of CFOs, and their responsibilities were studied in 1983. Findings of a similar 1973 study are also considered. A total of 135 usable questionnaire responses provided information on age; sex; length of…

  6. Qualitative and Quantitative Management Tools Used by Financial Officers in Public Research Universities

    Science.gov (United States)

    Trexler, Grant Lewis

    2012-01-01

    This dissertation set out to identify effective qualitative and quantitative management tools used by financial officers (CFOs) in carrying out their management functions of planning, decision making, organizing, staffing, communicating, motivating, leading and controlling at a public research university. In addition, impediments to the use of…

  7. Implications of Project-Based Funding of Research on Budgeting and Financial Management in Public Universities

    Science.gov (United States)

    Raudla, Ringa; Karo, Erkki; Valdmaa, Kaija; Kattel, Rainer

    2015-01-01

    The main goal of the paper is to explore--both theoretically and empirically--the implications of project-based research funding for budgeting and financial management at public universities. The theoretical contribution of the paper is to provide a synthesized discussion of the possible impacts of project-based funding on university financial…

  8. Estimating the financial resources needed for local public health departments in Minnesota: a multimethod approach.

    Science.gov (United States)

    Riley, William; Briggs, Jill; McCullough, Mac

    2011-01-01

    This study presents a model for determining total funding needed for individual local health departments. The aim is to determine the financial resources needed to provide services for statewide local public health departments in Minnesota based on a gaps analysis done to estimate the funding needs. We used a multimethod analysis consisting of 3 approaches to estimate gaps in local public health funding consisting of (1) interviews of selected local public health leaders, (2) a Delphi panel, and (3) a Nominal Group Technique. On the basis of these 3 approaches, a consensus estimate of funding gaps was generated for statewide projections. The study includes an analysis of cost, performance, and outcomes from 2005 to 2007 for all 87 local governmental health departments in Minnesota. For each of the methods, we selected a panel to represent a profile of Minnesota health departments. The 2 main outcome measures were local-level gaps in financial resources and total resources needed to provide public health services at the local level. The total public health expenditure in Minnesota for local governmental public health departments was $302 million in 2007 ($58.92 per person). The consensus estimate of the financial gaps in local public health departments indicates that an additional $32.5 million (a 10.7% increase or $6.32 per person) is needed to adequately serve public health needs in the local communities. It is possible to make informed estimates of funding gaps for public health activities on the basis of a combination of quantitative methods. There is a wide variation in public health expenditure at the local levels, and methods are needed to establish minimum baseline expenditure levels to adequately treat a population. The gaps analysis can be used by stakeholders to inform policy makers of the need for improved funding of the public health system.

  9. The Effect of Family Economic Education towards Lifestyle Mediated By Financial Literacy

    Directory of Open Access Journals (Sweden)

    Berta Dian Theodora

    2016-06-01

    Full Text Available This research aims to know the student’s lifestyle whether it is influenced by education that has been accepted in family or their financial literacy. Samples were 334 out of 2040 students of Indraprasta PGRI University, Jakarta. Technique of data analysis used path analysis. Findings show that 60.78% of students are in the middle category for economic education in family, 47% of students are in the high category for financial literacy and 58% of students have a high lifestyle. Economic education influences the lifestyle by 6.4% and financial literacy affects on lifestyle by 3.7%. The influence of family education through financial literacy toward lifestyle is 1.9%. Therefore, it can be concluded that financial literacy does not increase the influence of education Economy in family to lifestyle. Then, the results of the research will be used as one of the reference in the application of entrepreneurship lectures.

  10. Inclusive Financial Literacy Education for Inspiring a Critical Financial Consciousness: An Experiment in Partnership with Marginalised Youth

    Science.gov (United States)

    Visano, Brenda Spotton; Ek-Udofia, Imo

    2017-01-01

    In the absence of critical inquiry, traditional financial literacy education risks socialising economically marginalised groups into an acceptance of the very power structures that created their marginalisation in the first place. The instructor-facilitator seeking to confront the challenge of promoting critical thinking about a subject widely…

  11. INDICATOR SYSTEM FOR MEASUREMENT OF FINANCIAL AND ECONOMIC ACTIVITIES IN PUBLIC INSTITUTIONS

    Directory of Open Access Journals (Sweden)

    Valeriy Dudnyk

    2015-11-01

    important parameters of financial, economic, and industrial activity in the company. It should be constructed using the data on the production potential of the company, its profitability and business activity, financial independence and financial status, etc. The rating score can be determined using additive convolution. Practical value. Thus, a comprehensive analysis of financial and economic performance of a company through dynamic analysis using reference matrices allows: to get a justified assessment of the financial position and financial results of the company; to identify the causes of changes in financial position and financial results; to calculate a comprehensive rating that takes into account the most important parameters of financial, economic, and production activity of the company; to provide well-reasoned managerial decisions in finance in order to improve the financial condition and financial results of the company and to increase the efficiency of its economic activity. Achieved results enable conducting a comprehensive analysis of the financial and economic state of public institutions.

  12. Education of healthcare professionals and the public.

    Science.gov (United States)

    McNulty, Cliodna A M; Cookson, Barry D; Lewis, Michael A O

    2012-07-01

    In the winter of 2007-08 a new public-facing antimicrobial campaign was agreed by the Advisory Committee on Antimicrobial Resistance and Healthcare-Associated Infection (ARHAI) Education sub-Group (later divided into subgroups for professional and public education): it comprised posters with a positive message on how the public could help themselves when they had a cold. However, the poster campaign, used in isolation in England, did not improve antibiotic use; therefore, the Public Education sub-Group took forward educational approaches to change the behaviour of the public and health professionals. Professionals have been encouraged to give patients clear information about the likely duration of symptoms, self-care, and benefits and harms of antibiotics, reinforcing the public poster campaigns in surgeries, hospitals and pharmacies. Since 2008, campaigns have been launched in England to coincide with European Antibiotic Awareness Day (EAAD) on 18 November, using Department of Health and EAAD materials. Professional education has been facilitated by the 2008 National Institute for Health and Clinical Excellence respiratory tract infection delayed prescribing guidance for general practitioners. A toolkit of materials for medicines management teams, to facilitate good antimicrobial stewardship in primary care (ASPIC), is being taken forward by the Public Education sub-Group and professional societies. After advice from ARHAI, in 2009 the General Medical Council requested that all postgraduate deans and Royal Colleges ensure infection prevention and control and antimicrobial prescribing become standard practice implemented in all clinical settings, and that they are emphasized strongly in undergraduate and postgraduate medical training. ARHAI has also taken a keen interest in reviewing, advising and leading on a number of European Union initiatives dealing with professional education.

  13. Public sector pay gap in Serbia during large-scale privatisation, by educational qualification

    OpenAIRE

    Laušev Jelena

    2012-01-01

    The paper explores the effect of large-scale privatization of public sector activities on public-private sector pay differential, for groups of workers according to educational qualification on average and across the pay distribution in Serbia, from 2004 until 2008. The paper finds that both unskilled and skilled men and women in the public sector saw significant improvements in their financial position relative to their private sector counterparts with the progress of the economic tran...

  14. Comparative Study on Presentation of Statement of Financial Position in the Public Sector

    Directory of Open Access Journals (Sweden)

    Carmen Crețu

    2011-06-01

    Full Text Available Although it is more than a decade since the elaboration of the first public accountingstandards, countries are still reluctant to adopt them, preferring rather an adaptation of nationallegislation with the provisions IPSASs. Concerns about the necessity and usefulness of the applicationof International Public Sector Accounting Standards are due to economic influences, cultural, social,which made their mark on philosophy, doctrine and national accounting policies. Although financialstatements may appear similar from country to country, there are differences that can be caused by avariety of social, economic and legal factors, and that some countries when setting the nationalrequirements have considered the needs of different users of financial statements. These factors haveled to the use of different definitions of the structures of financial statements, such as assets,liabilities, equity, revenues and expenses. Scope and disclosures in the financial statements were alsoaffected. Therefore, this paper intends to emphasize similarities, but especially the differencesbetween the two frames of reference - national norms to international standards - regarding Statementof financial position on a public institution.

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

    Directory of Open Access Journals (Sweden)

    Ivana Dražić Lutilsky

    2016-12-01

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

  16. Materiality in Public Sector Financial Audit: International Practice and the Opinion of Brazilian Experts

    Directory of Open Access Journals (Sweden)

    Juliane Madeira Leitão

    2016-04-01

    Full Text Available Materiality in private sector financial audit is a topic that has been relatively well developed in the literature. Specific research in this regard in public sector auditing, on the other hand, is scarce at the international level and absent in Brazil. In view of this, the purpose of this study was to identify the parameters used to determine materiality in public sector financial audit. To this end, we sent questionnaires to the 192 Supreme Audit Institutions that are members of INTOSAI and to 36 Brazilian public auditors, specialists in financial audit, who are staff members of the TCU or the CGU seeking information with respect to the Institutions’ guidelines and the auditors’ perceptions about materiality. Results reveal that expenditures, revenues and total assets are the benchmarks most recommended by respondents for defining materiality in the public sector. In addition, they recommended the adoption of percentages of up to 2% for each of these parameters in defining what is material. It was observed, as well, especially with respect to the effectiveness of internal control and to public expectations or interests, that qualitative aspects should be also taken into account in determining materiality, although a lesser degree of importance is attributed to this than to the quantitative aspects,. The study contributes to the accounting literature on the development of audits, particularly with respect to the use of a concept, materiality, that is always emphasized in professional standards, but about which there are few objective guidelines.

  17. Changes in the relationship between nursing home financial performance and quality of care under public reporting.

    Science.gov (United States)

    Park, Jeongyoung; Werner, Rachel M

    2011-07-01

    The relationship between financial performance and quality of care in nursing homes is not well defined and prior work has been mixed. The recent focus on improving the quality of nursing homes through market-based incentives such as public reporting may have changed this relationship, as public reporting provides nursing homes with increased incentives to engage in quality-based competition. If quality improvement activities require substantial production costs, nursing home profitability may become a more important predictor of quality under public reporting. This study explores the relationship between financial performance and quality of care and test whether this relationship changes under public reporting. Using a 10-year (fiscal years 1997-2006) panel data set of 9444 skilled nursing facilities in the US, this study employs a facility fixed-effects with and without instrumental variables approach to test the effect of finances on quality improvement and correct for potential endogeneity. The results show that better financial performance, as reflected by the 1-year lagged total profit margin, is modestly associated with higher quality but only after public reporting is initiated. These findings have important policy implications as federal and state governments use market-based incentives to increase demand for high-quality care and induce providers to compete based on quality. Copyright © 2010 John Wiley & Sons, Ltd.

  18. The Government Finance Database: A Common Resource for Quantitative Research in Public Financial Analysis.

    Science.gov (United States)

    Pierson, Kawika; Hand, Michael L; Thompson, Fred

    2015-01-01

    Quantitative public financial management research focused on local governments is limited by the absence of a common database for empirical analysis. While the U.S. Census Bureau distributes government finance data that some scholars have utilized, the arduous process of collecting, interpreting, and organizing the data has led its adoption to be prohibitive and inconsistent. In this article we offer a single, coherent resource that contains all of the government financial data from 1967-2012, uses easy to understand natural-language variable names, and will be extended when new data is available.

  19. DIFFICULTIES RELATED TO THE FINANCIAL POSITION REPORTING INTO THE PUBLIC SECTOR IN ROMANIA

    Directory of Open Access Journals (Sweden)

    Aurelia ŞTEFĂNESCU

    2014-11-01

    Full Text Available Within the context of a turbulent economic environment with impact on the vulnerability of the public sector entities, the stakeholders’ needs of information are focussed on the assessment of liquidities and their solvency, on the sustenability of service offerring, as well as on the capacity of the entities to answer a dynamic environment in terms of cost, quality and continuity. In this respect, the current study has as objective to identify the difficulties of reporting the financial position into the public sector in Romania. In order to reach the proposed objective, an interpretative research methodology was used. The results of this study has pointed out that the prevalence of divergences between the national view versus IPSAS in terms of reporting the financial position into the public sector limits the informational value and its relevance both for the management of the entities and their stakeholders.

  20. Financial Efficacy of Selected Public and Private Sector Banks in India

    Directory of Open Access Journals (Sweden)

    sakthivadivel Mylsamy

    2013-04-01

    Full Text Available The  banks in India have over 67,000 branches located across the country. All these are classified  into two major categories, non-scheduled banks and scheduled banks. Scheduled banks includes   commercial banks and the co-operative banks. The public sector banks are  accountable  for more than 78 percent of total banking industry in India. Even though private sector banks came later into the market, due to their customer servicing and easy banking features they are also competing equally with already existing public sector banks. so it is very essential to analyze how their financial performance is influenced by number of factors which will further suggest them where they need to concentrate more. in this article we have analyzed the correlation between return on total assets and other financial variables of selected private and public banks in India.

  1. Challenges with the financial reporting of biological assets by public entities in South Africa

    Directory of Open Access Journals (Sweden)

    Deon Scott

    2016-03-01

    Full Text Available Fair value accounting of biological assets in the public sector was introduced with the adoption of the public-sector-specific accounting standard: Generally Recognised Accounting Practice (GRAP 101. The public sector currently reports on various bases of accounting. Public entities and municipalities report in terms of accrual accounting, and government departments report on the modified cash basis. The lack of a uniform basis of accounting impedes the comparability of financial information. The implementation of GRAP 101 in the public sector is important in facilitating comparability of financial information regarding biological assets. This paper is based on a content analysis of the annual reports of 10 relevant public entities in South Africa and specifically details the challenges that public entities encounter with the application of GRAP 101. These challenges, and how they were addressed by a public entity that adopted and applied GRAP 101, namely the Accelerated and Shared Growth Initiative South Africa – Eastern Cape (AsgiSA-EC, are documented in this research.

  2. Public Governance Quality and Tax Compliance Behavior in Nigeria: The Moderating Role of Financial Condition and Risk Preference

    Directory of Open Access Journals (Sweden)

    James O. Alabede

    2011-06-01

    public governance quality on tax compliance behavior of individual taxpayers as well as the moderating effect of financial condition and risk preference on tax compliance and its determinants. This study extended tax compliance model to incorporate public governance quality and moderating effects of financial condition and risk preference.

  3. The new frontier of public health education.

    Science.gov (United States)

    Birnbaum, David; Gretsinger, Kathryn; Ellis, Ursula

    2017-02-06

    Purpose The aim of this paper is to describe the experience and educational benefits of a course that has several unique educational design features. Design/methodology/approach This includes narrative description of faculty and student experience from participants in a flipped-instructional-design inter-professional education course. Findings "Improving Public Health - An Interprofessional Approach to Designing and Implementing Effective Interventions" is an undergraduate public health course open to students regardless of background. Its student activities mirror the real-life tasks and challenges of working in a public health agency, including team-building and leadership; problem and project definition and prioritization; evidence-finding and critical appraisal; written and oral presentation; and press interviews. Students successfully developed project proposals to address real problems in a wide range of communities and settings and refined those proposals through interaction with professionals from population and public health, journalism and library sciences. Practical implications Undergraduate public health education is a relatively new endeavor, and experience with this new approach may be of value to other educators. Originality/value Students in this course, journalism graduate students who conducted mock interviews with them and instructors who oversaw the course all describe unique aspects and related personal benefit from this novel approach.

  4. Mixed, private, and public educational financing regimes: economic growth and income inequality effects

    Directory of Open Access Journals (Sweden)

    Trabelsi Salwa

    2017-01-01

    Full Text Available The issue of mixed educational financing is rarely evoked in the literature, although the financial contribution of parents in the public educational system can be significant. This paper presents a comparative analysis of the mixed system and public and private ‘extreme’ systems in terms of economic growth and social disparity. For developing countries and for heterogeneous individuals, the mixed system is widely preferred. For homogeneous agents the public and private systems cannot lead to better economic performance than the mixed system. The public system always reduces social inequality, in contrast to the mixed and private systems, which generate the same level of inequality.

  5. Contextual Influences on Financial Behavior: A Proposed Model for Adult Financial Literacy Education

    Science.gov (United States)

    Way, Wendy L.

    2014-01-01

    This chapter presents an ecological model that highlights the importance of considering multiple contextual influences on behavior as well as other factors that may impact learning when designing research and practice aimed at enhancing financial capability.

  6. Transforming Public Education: Cases in Education Entrepreneurship. Instructor's Guide

    Science.gov (United States)

    Childress, Stacey M., Ed.

    2010-01-01

    This instructor's guide is intended for use with "Transforming Public Education: Cases in Education Entrepreneurship." This volume includes a teaching note for each case in the student edition; the note provides basic guidance in how to initaite and organize the flow of the case discussion as well as how the case links to others before…

  7. Two decades of reforms. Appraisal of the financial reforms in the Russian public healthcare sector.

    Science.gov (United States)

    Gordeev, Vladimir S; Pavlova, Milena; Groot, Wim

    2011-10-01

    This paper reviews the empirical evidence on the outcomes of the financial reforms in the Russian public healthcare sector. A systematic literature review identified 37 relevant publications that presented empirical evidence on changes in quality, equity, efficiency and sustainability in public healthcare provision due to the Russian public healthcare financial reforms. Evidence suggests that there are substantial inter-regional inequalities across income groups both in terms of financing and access to public healthcare services. There are large efficiency differences between regions, along with inter-regional variations in payment and reimbursement mechanisms. Informal and quasi-formal payments deteriorate access to public healthcare services and undermine the overall financing sustainability. The public healthcare sector is still underfinanced, although the implementation of health insurance gave some premises for future increases of efficiency. Overall, the available empirical data are not sufficient for an evidence-based evaluation of the reforms. More studies on the quality, equity, efficiency and sustainability impact of the reforms are needed. Future reforms should focus on the implementation of cost-efficiency and cost-control mechanisms; provide incentives for better allocation and distribution of resources; tackle problems in equity in access and financing; implement a system of quality controls; and stimulate healthy competition between insurance companies. Copyright © 2010 Elsevier Ireland Ltd. All rights reserved.

  8. Public education through safety culture demonstration

    International Nuclear Information System (INIS)

    Wanitsuksombut, Warapon

    2005-01-01

    The activities relating to nuclear energy have been world widely opposed against, because there have existed scars in the past; atomic bombs and a few accidents in nuclear facilities. It cannot be denied that the most effective education of public is through Medias such as news or documentary on newspaper and television. Once such cases appeared to public, it is difficult to erase the bad pictures from their memory. Since education for public is mainly depending on media, it is recommended putting harder effort on dissemination of information on regulation and regulatory function to public. The regulatory function of each country is the key of safe utilization of nuclear energy. Since prime responsibility of maintenance and operation are rested on the operators. To achieve the goal of safety, regulatory authority's task now is emphasized on encouraging operators of nuclear facilities to implement their safety culture. This will reduce the probability of unwanted events and therefore raising credit of nuclear energy. (author)

  9. A Learning Game for Youth Financial Literacy Education in the Teen Grid of Second Life Three-Dimensional Virtual Environment

    Science.gov (United States)

    Liu, Chang; Franklin, Teresa; Shelor, Roger; Ozercan, Sertac; Reuter, Jarrod; Ye, En; Moriarty, Scott

    2011-01-01

    Game-like three-dimensional (3D) virtual worlds have become popular venues for youth to explore and interact with friends. To bring vital financial literacy education to them in places they frequent, a multi-disciplinary team of computer scientists, educators, and financial experts developed a youth-oriented financial literacy education game in…

  10. Higher education status in public value orientation

    Directory of Open Access Journals (Sweden)

    Olehnovica E.

    2012-10-01

    Full Text Available In the article the interrelationships between the types of dominating values in the society and corresponding consequences for higher education aims and objectives. In the context of the mentioned interrelationships, there are given the examples of studies offered by the USA and Daugavpils University, as well as the access to value structuring and typology found in scientific literature. The surveyed study results render the public evaluation on the instrumental and terminal values of the higher education. Authors pay a special attention to systemic view or four quadrant matrix use in the analysis of value formation process. Semantic analysis of the concept “knowledge” and hermeneutic interpretation depict the direct connection of the education with individual and collective values. By determining the values dominating in the public, one can predict its expectations in the field of education and adapt it to the necessary changes.

  11. Financial literacy among Turkish college students: the role of formal education, learning approaches, and parental teaching.

    Science.gov (United States)

    Akben-Selcuk, Elif; Altiok-Yilmaz, Ayse

    2014-10-01

    This study assessed financial literacy and its correlates among Turkish college students, with special emphasis on the role of formal education, learning approaches, and parental influences. Financial literacy was measured by the College Student Financial Literacy Survey, which assesses knowledge in four areas: general financial management, saving and borrowing, insurance, and investing. 853 Turkish university students were administered the survey (416 men, 437 women; M age = 20.3 yr., SD = 0.6). The mean percentage of correct responses was 45% (SD = 12.8%). Regression results showed that formal finance education in college, a deep approach to learning, and direct financial teaching by parents were significantly associated with higher financial literacy scores.

  12. Exploring the classroom practices that may enable a compassionate approach to financial literacy education

    Science.gov (United States)

    Blue, Levon Ellen; O'Brien, Mia; Makar, Katie

    2018-06-01

    From an early age, children are faced with financial dilemmas and are expected to make effective financial decisions about money. In this paper, we explore the classroom practices that may enable a compassionate approach to financial literacy education. We observed an inquiry-based mathematics lesson in a Year 4 primary school classroom. The financial maths task asked students to decide on the best fundraising option for the school. We used the theory of practice architectures to analyse the interactions in the classroom in order to understand what may have enabled and constrained classroom practices. We found that classroom practices such as engaging with peers through positive and collaborative learning opportunities, making ethical, social and mathematical connections of the task, and considering the impact of financial decisions on others may enable a compassionate approach to financial literacy education.

  13. Exploring the classroom practices that may enable a compassionate approach to financial literacy education

    Science.gov (United States)

    Blue, Levon Ellen; O'Brien, Mia; Makar, Katie

    2017-08-01

    From an early age, children are faced with financial dilemmas and are expected to make effective financial decisions about money. In this paper, we explore the classroom practices that may enable a compassionate approach to financial literacy education. We observed an inquiry-based mathematics lesson in a Year 4 primary school classroom. The financial maths task asked students to decide on the best fundraising option for the school. We used the theory of practice architectures to analyse the interactions in the classroom in order to understand what may have enabled and constrained classroom practices. We found that classroom practices such as engaging with peers through positive and collaborative learning opportunities, making ethical, social and mathematical connections of the task, and considering the impact of financial decisions on others may enable a compassionate approach to financial literacy education.

  14. Working toward financial sustainability of integrated behavioral health services in a public health care system.

    Science.gov (United States)

    Monson, Samantha Pelican; Sheldon, J Christopher; Ivey, Laurie C; Kinman, Carissa R; Beacham, Abbie O

    2012-06-01

    The need, benefit, and desirability of behavioral health integration in primary care is generally accepted and has acquired widespread positive regard. However, in many health care settings the economics, business aspects, and financial sustainability of practice in integrated care settings remains an unsolved puzzle. Organizational administrators may be reluctant to expand behavioral health services without evidence that such programs offer clear financial benefits and financial sustainability. The tendency among mental health professionals is to consider positive clinical outcomes (e.g., reduced depression) as being globally valued indicators of program success. Although such outcomes may be highly valued by primary care providers and patients, administrative decision makers may require demonstration of more tangible financial outcomes. These differing views require program developers and evaluators to consider multiple outcome domains including clinical/psychological symptom reduction, potential cost benefit, and cost offset. The authors describe a process by which a pilot demonstration project is being implemented to demonstrate programmatic outcomes with a focus on the following: 1) clinician efficiency, 2) improved health outcomes, and 3) direct revenue generation associated with the inclusion of integrated primary care in a public health care system. The authors subsequently offer specific future directions and commentary regarding financial evaluation in each of these domains.

  15. FINANCIAL LITERACYOF UNDERGRADUATE STUDENTS–A CASESTUDY OF A PUBLIC UNIVERSITY IN SOUTH AFRICA

    Directory of Open Access Journals (Sweden)

    Gumani Ramavhea

    2017-07-01

    Full Text Available Lowfinancial literacylevels of students are receivingworldwideattention due tothe impact it has on financialdecision-makingduring the adult years. In line withthis international trendon lowfinancial literacy,South African studentsdemonstrate low levels of financial literacy, which is of great concern if one takesinto consideration that they are the future participants of an economy that ison theverge of arecession.Therefore, the aim of this study was to determineundergraduatestudents’financial literacyat a public university in South Africa. A cross-sectional studywas conducted of a sample of 300 undergraduate students.The findings of the study enabled a more in-depth understanding of thefinancialliteracyof undergraduate students, which holds important implications forfinancial literacy training.The participants’ knowledgeregardingthe issuesrelating to generalfinancial literacywasobserved to be low. They also performedpoorly in terms of banking and taxation andfinancial planning, interest rates andgeneral inflation.Itwasalso reported that thereis asignificantdifference betweenmany groupswithinthe biographical data.The research confirmed thatthere isa need for financial literacy trainingamongstudents. Thisshould focus on content areas where they lackfinancial literacy, in order to ensure that students experience financial well-beingduringtheadultyears.Better informed adults would make better financial decisions.

  16. 45 CFR 84.33 - Free appropriate public education.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false Free appropriate public education. 84.33 Section..., Elementary, and Secondary Education § 84.33 Free appropriate public education. (a) General. A recipient that operates a public elementary or secondary education program or activity shall provide a free appropriate...

  17. 7 CFR 15b.22 - Free appropriate public education.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 1 2010-01-01 2010-01-01 false Free appropriate public education. 15b.22 Section 15b... Extension Education § 15b.22 Free appropriate public education. (a) General. A recipient that operates a public elementary or secondary education program or activity shall provide a free appropriate public...

  18. 45 CFR 605.33 - Free appropriate public education.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 3 2010-10-01 2010-10-01 false Free appropriate public education. 605.33 Section... Preschool, Elementary, and Secondary Education § 605.33 Free appropriate public education. (a) General. A recipient that operates a public elementary or secondary education program shall provide a free appropriate...

  19. Financial Condition and Tuition in Private Nonprofit Baccalaureate Higher Education

    Science.gov (United States)

    Peruso, Dominick F., Jr.

    2012-01-01

    The rate of tuition inflation at U.S. colleges and universities is alarming and threatens both access and choice. Private nonprofit baccalaureate colleges often possess the highest tuition rates but routinely face financial challenges. This study was designed to better understand the relationship between tuition and financial condition for the…

  20. 75 FR 52596 - Financial Education Core Competencies; Comment Request

    Science.gov (United States)

    2010-08-26

    ... impacts of your spending decisions. Saving Saved money grows... Start saving early. Pay yourself first... Subcommittee, identified five core concept areas: (1) Earning, (2) spending, (3) saving, (4) borrowing, and (5... financial system. Know about financial Comparison shop. assets (savings Balance risk and accounts, bonds...

  1. Financial Incentives for Steering Education and Training. Getting Skills Right

    Science.gov (United States)

    OECD Publishing, 2017

    2017-01-01

    This report examines how governments use financial incentives to promote a better alignment between labour market needs, on the one hand, and the supply of skills, on the other. In doing so, it identifies: (1) innovative models that countries may be interested in learning from; (2) best practice in the design and use of financial incentives; (3)…

  2. Reframing the Public in Public Education: The Landless Workers Movement (MST) and Adult Education in Brazil

    Science.gov (United States)

    Thapliyal, Nisha

    2013-01-01

    Education for rural Brazilians has historically been dominated by two imperatives: human capital and political patronage. For the last four decades, the Landless Workers Movement (MST) have maintained a struggle to democratise public education and democracy itself. In this article, I make a situated analysis of the educational politics of the MST…

  3. A Correlational Analysis of Strategic Information Systems Planning in K-12 Public Educational Organizations

    Science.gov (United States)

    Martin, Christopher J.

    2012-01-01

    Three decades of research has indicated that strategic information systems planning is a vital component to business success. The purpose of this study was to identify the relationship strategic information systems planning and financial commitment has within the K-12 public education sector. Data for this study was obtained from top management of…

  4. Assessing College Student Subjective and Objective Knowledge in an Online Financial Education Program

    Science.gov (United States)

    Bowles, Charity

    2017-01-01

    Purpose: This purpose of this correlational study using Joo's (2008) financial wellness framework was to determine the impact of an online financial literacy workshop on student subjective knowledge, dependent on indicators of stress, behavior, and objective knowledge, when controlling for demographic differences at a large public university.…

  5. TO THE QUESTION OF MODELS OF ANALYSIS ASSESSING FINANCIAL CONDITION OF THE EDUCATIONAL ORGANIZATION OF HIGHER EDUCATION

    Directory of Open Access Journals (Sweden)

    A. Galushkin

    2016-01-01

    Full Text Available In this article, author discusses model of analysis assessing the financial condition of the educational organization of higher education. Author analyzes the sequence (algorithm analysis of fi nancial and economic activity of the educational organization of higher education in the process of separating the analysis of questions of the analysis of the state educational institutions of higher education and non-state educational institutions of higher education. Author also deals with the determination of the average annual values of indicators of educational institution of higher education. In conclusion, the author makes a scientifi cally-based own conclusions and gives a number of suggestions.Goal / task. Aim of the article is to identify further ways of optimizing the financial condition of the educational organization of higher education.Methodology. Author started his research with the setting and the formulation of research objectives. The author defined the subject of the study, prepared by the empirical basis of the study.Results. According to the results of the study produced five research-based fi ndings presented in the article.Conclusions / signifi cance. 1. Analysis of the financial condition of the educational institutions of higher education can be defi ned as a complex and complex economic studies to identify patterns of the system factors in the financial well-being, the subject of analysis of educational, teaching, research and related activities.2. Integral assessment of the conditions of the financial analysis of the educational institution of higher education leads to the conclusion that it should include a number of stages.3. Analysis of the financial condition of the educational institution of higher education should be characterized as a specific type of analytical work. However, it is obvious that it can not be a simple kind of financial analysis of its object, and is a special form of research. The most significant

  6. DIFFICULTIES RELATED TO THE FINANCIAL POSITION REPORTING INTO THE PUBLIC SECTOR IN ROMANIA

    OpenAIRE

    Aurelia ŞTEFĂNESCU

    2014-01-01

    Within the context of a turbulent economic environment with impact on the vulnerability of the public sector entities, the stakeholders’ needs of information are focussed on the assessment of liquidities and their solvency, on the sustenability of service offerring, as well as on the capacity of the entities to answer a dynamic environment in terms of cost, quality and continuity. In this respect, the current study has as objective to identify the difficulties of reporting the financial posit...

  7. The Impact of the Global Financial Crisis on Japan's Higher Education

    Science.gov (United States)

    Huang, Futao

    2011-01-01

    This paper deals with the impact of the global financial crisis on Japan's economy, especially on its higher education. The first section provides an overview of Japan's national economy with a focus on the impact of the global financial crisis on the national economy, then the author touches on the impact on the Japanese government's finances,…

  8. Using Financial Information in Continuing Education. Accepted Methods and New Approaches.

    Science.gov (United States)

    Matkin, Gary W.

    This book, which is intended as a resource/reference guide for experienced financial managers and course planners, examines accepted methods and new approaches for using financial information in continuing education. The introduction reviews theory and practice, traditional and new methods, planning and organizational management, and technology.…

  9. Higher Education Financial Assistance Tools for Middle- and Upper-Income Taxpayers

    Science.gov (United States)

    Condon, James V.; Prince, Lori H.

    2008-01-01

    This article describes higher education financial assistance tools designed mainly for students of middle- and upper-income families who may not be eligible for financial aid from other sources. It includes the 2007 legislative updates for these tools, all of which have been devised and offered by either state or federal governments. The authors…

  10. More than 100 Colleges Fail Education Department's Test of Financial Strength

    Science.gov (United States)

    Blumenstyk, Goldie

    2009-01-01

    A newly compiled analysis by the U.S. Department of Education and obtained by "The Chronicle" shows that 114 private nonprofit degree-granting colleges were in such fragile financial condition at the end of their last fiscal year that they failed the department's financial-responsibility test. Colleges that fail the test are subject to extra…

  11. Financial Leverage Behaviour and Firm Performance: Evidence from Publicly Quoted Companies in Nigeria

    Directory of Open Access Journals (Sweden)

    Godsday Okoro Edesiri

    2014-08-01

    Full Text Available This paper scrutinizes financial leverage behaviour and firm performance of publicly quoted companies in Nigeria. Data of Leverage, Profitability and Firm Size were sourced from the Nigerian Stock Exchange Fact-book and Annual Report and Accounts of 120 publicly quoted companies in Nigeria during the period 1990 through 2013. Findings suggest that profitability and firm size had a negative effect on financial leverage behaviour of publicly quoted companies in Nigeria. Thus, it was recommended that firms should carry out projects that would help enhance size and profitability in all aspect of the firm. Size in terms of assets would help increase the internal funding. This in turn will have a positive impact on the financial structure of firm as more of internally generated funds will be used instead of external borrowings. Firms should not assume that making of profit shows good application of leverage as this was not found to be true from the analysis. This implies that the result can be relied upon for policy direction.

  12. Public Relations Education: Where is Pedagogy?

    Science.gov (United States)

    Coombs, W. Timothy; Rybacki, Karyn

    1999-01-01

    Uses data from a national survey and from the 1998 National Communication Association Summer Conference, both described elsewhere in this issue, to examine the strengths and weaknesses of public-relations pedagogy; to compare educator and practitioner perceptions of pedagogy; and to offer a set of concerns and recommendations. (SR)

  13. Radiation protection, public policies and education

    International Nuclear Information System (INIS)

    Alves, Simone F.; Jacomino, Vanusa M.F.; Barreto, Alberto A.

    2011-01-01

    The objective of this paper is to inform about the aspects of radiation protection public policies concerning the public spheres and the ordinary population. It is known that information has been considered a very important good in several knowledge areas. However, the efficiency of their transmission mechanisms should be periodically evaluated, checking existing critical and stagnation points. Nuclear area can be mentioned as a historically typical case, where the public policies assume relevant importance as tool for promotion, control and education of the population in general. Considering the polemic nature of such subject, it is clear that there is a need for conducting the construction of educational contents taking in account the educator training necessities. The addressing of radiation protection aspects applied to nuclear techniques conducts, for example, to the awareness on the benefits of radiation and its industrial and medical applications, which are established considering the worldwide adopted basic principles of radiation protection. Such questions, concerned with (or related to) public policies, establish a link between radiation protection and education, themes explored in this article to provide a better view of the current Brazilian scenario. (author)

  14. Theoretical Aspects of Optimizing the Allocation of Public Financial Resources at Local Level

    OpenAIRE

    Eugen DOGARIU

    2010-01-01

    The allocation of financial resources at local, but also at central level, is an issue especially since in times of crisis, finding the optimum way to spend public funds concerns all authorities. This paper aims to identify the ways in which, by leaving from the division of powers based on the allocation of resources and tools available, the local authorities can identify an optimal level of public expenditure so as to achieve a maximum level of using them. Also, the paper seeks to identify t...

  15. La financial education nella regione Puglia: analisi e prospettive di intervento

    OpenAIRE

    A. Garzoni; V. Nastasi

    2010-01-01

    Analisi del contesto e delle principali tematiche di financial education affrontate a livello internazionale e nazionale, valutazione delle opportunità e degli aspetti critici, il progetto pilota nella regione Puglia e le nuove idee di progetto da realizzare

  16. ON THE DEGREE OF FINANCIAL MANAGEMENT TRANSPARENCY IN THE PUBLIC HOSPITALS OF THE REPUBLIC OF MOLDOVA

    Directory of Open Access Journals (Sweden)

    Andrei PETROIA

    2017-04-01

    Full Text Available During the last ten years, the hospitals from the Republic of Moldova have received at least MDL 20 billion from the funds of CHI. Even if the amount of money allocated to hospitals is increasing the level of transparency of public money usage will decrease. Moldovan hospitals, either republican or district, have got used to managing money without reporting what they are doing, even if they are speaking about public money. According to the analysis of Sănătate INFO, no republican hospital did publish full financial reports, by which we can observe how public money managed and its aim. If private hospitals should report on the resources, they receive through the contact with NHIC, then all public institutions should present detailed information about the sources of revenues, which they manage.

  17. Improving Financial Planning Graduate Employability Through Enterprise Education

    Directory of Open Access Journals (Sweden)

    John Teale

    2013-09-01

    Full Text Available Financial planning requires students to display tacit learning. However, the traditional teaching approach concentrates on theory development independent of any applied connection with the profession. This paper uses an adaptation of the Goetz et al. (2005 model to demonstrate how curricula can provide a smoother progression into the financial planning profession. Further, a number of teaching strategies are described to provide a closer connection with the profession.

  18. DIFFERENT SIDES OF THE SAME COIN: MIXED VIEWS OF PUBLIC RELATIONS EDUCATORS AND PRACTITIONER ABOUT PUBLIC RELATIONS EDUCATION

    OpenAIRE

    BİR, Çisil Sohodol

    2010-01-01

    Public relations education is a topic of seemingly perpetual importance and interest for practitioners and educators alike In recent years, numerous researches have surveyed both practitioners and educators to identify appropriate ways to strengthen public relations education to prepare students for practitioner’s role. According to these research results public relations educators and practitioners disagree about the priorities they assign to qualities and goals of public relations education...

  19. Innovating undergraduate pathology education through public engagement.

    Science.gov (United States)

    Mukundu Nagesh, Navin; Chiva Giurca, Bogdan; Lishman, Suzy

    2018-05-01

    The trends in modern undergraduate medical education focus on a patient-centred approach through problem-based learning over the traditional modular curriculum. Integrating pathology into this style of learning has resulted in the dilution of core scientific principles which may have contributed to reduced understanding and interest in the subject. We aim to innovate pathology education by utilising National Pathology Week which is organised by the Royal College of Pathologists to develop the public engagement model which empowers students to learn pathology by teaching the public. Through this model, we hope to generate a greater interest in pathology at both undergraduate and postgraduate stages of education. We obtained funding from the Royal College of Pathologists to organise National Pathology Week at Exeter Medical School and the Royal Devon & Exeter Hospital. We involved 125 undergraduate student volunteers from health-related courses. We designed a curriculum aiming to educate both students and public on current topics such as cancer screening programmes, antibiotic resistance, diagnosis of inflammatory bowel disease and the role of pathologists. We hosted 15 pathologists, biomedical scientists and microbiologists to engage with students, share experiences and offer an insight into their careers. Through this project, we interacted with over 500 members of the public and 150 school students. The medical student volunteers developed a range of skills including competent use of microscopes to visualise pathology slides, effective communication with lay audiences to teach pathology and understanding of the clinical application of pathology. We believe the public engagement model of teaching undergraduate students has the potential to develop a greater interest in pathology whilst benefitting the wider community.

  20. Incorporating financial protection into decision rules for publicly financed healthcare treatments.

    Science.gov (United States)

    Smith, Peter C

    2013-02-01

    Almost all health systems seek to offer some form of publicly financed healthcare insurance, and governments must therefore choose the size of the benefit package and the types of treatments to cover. Conventionally, the usual approach of economists has been to recommend choices on the basis of cost effectiveness of treatments, using metrics such as the 'cost per quality adjusted life year'. However, this approach is based on the assumption of health maximization subject to a budget constraint and ignores the potential impact of any additional concern with protecting individuals from the financial consequences of a health shock. Furthermore, it does not take account of the possible availability of complementary privately funded health care. This paper develops a model in which risk-averse individuals care about health but also place a value on protection from the financial consequences of rare but costly events. The paper shows how conventional cost-effectiveness analysis can readily be augmented to take account of financial protection objectives. The results depend on whether or not there exists a market in complementary privately funded health care. They have important implications for the methodology adopted by health technology assessment agencies and for the broader design of publicly funded health systems. Copyright © 2012 John Wiley & Sons, Ltd.

  1. 38 CFR 18.433 - Free appropriate public education.

    Science.gov (United States)

    2010-07-01

    ... education. 18.433 Section 18.433 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS..., Secondary, and Adult Education § 18.433 Free appropriate public education. (a) General. A recipient that operates a public elementary or secondary education program shall provide a free appropriate public...

  2. Acceptability of financial incentives for health behaviour change to public health policymakers: a qualitative study

    Directory of Open Access Journals (Sweden)

    Emma L. Giles

    2016-09-01

    Full Text Available Abstract Background Providing financial incentives contingent on healthy behaviours is one way to encourage healthy behaviours. However, there remains substantial concerns with the acceptability of health promoting financial incentives (HPFI. Previous research has studied acceptability of HPFI to the public, recipients and practitioners. We are not aware of any previous work that has focused particularly on the views of public health policymakers. Our aim was to explore the views of public health policymakers on whether or not HPFI are acceptable; and what, if anything, could be done to maximise acceptability of HPFI. Methods We recruited 21 local, regional and national policymakers working in England via gatekeepers and snowballing. We conducted semi-structured in-depth interviews with participants exploring experiences of, and attitudes towards, HPFI. We analysed data using the Framework approach. Results Public health policymakers working in England acknowledged that HPFI could be a useful behaviour change tool, but were not overwhelmingly supportive of them. In particular, they raised concerns about effectiveness and cost-effectiveness, potential ‘gaming’, and whether or not HPFI address the underlying causes of unhealthy behaviours. Shopping voucher rewards, of smaller value, targeted at deprived groups were particularly acceptable to policymakers. Participants were particularly concerned about the response of other stakeholders to HPFI – including the public, potential recipients, politicians and the media. Overall, the interviews reflected three tensions. Firstly, a tension between wanting to trust individuals and promote responsibility; and distrust around the potential for ‘gaming the system’. Secondly, a tension between participants’ own views about HPFI; and their concerns about the possible views of other stakeholders. Thirdly, a tension between participants’ personal distaste of HPFI; and their professional view that

  3. Acceptability of financial incentives for health behaviour change to public health policymakers: a qualitative study.

    Science.gov (United States)

    Giles, Emma L; Sniehotta, Falko F; McColl, Elaine; Adams, Jean

    2016-09-15

    Providing financial incentives contingent on healthy behaviours is one way to encourage healthy behaviours. However, there remains substantial concerns with the acceptability of health promoting financial incentives (HPFI). Previous research has studied acceptability of HPFI to the public, recipients and practitioners. We are not aware of any previous work that has focused particularly on the views of public health policymakers. Our aim was to explore the views of public health policymakers on whether or not HPFI are acceptable; and what, if anything, could be done to maximise acceptability of HPFI. We recruited 21 local, regional and national policymakers working in England via gatekeepers and snowballing. We conducted semi-structured in-depth interviews with participants exploring experiences of, and attitudes towards, HPFI. We analysed data using the Framework approach. Public health policymakers working in England acknowledged that HPFI could be a useful behaviour change tool, but were not overwhelmingly supportive of them. In particular, they raised concerns about effectiveness and cost-effectiveness, potential 'gaming', and whether or not HPFI address the underlying causes of unhealthy behaviours. Shopping voucher rewards, of smaller value, targeted at deprived groups were particularly acceptable to policymakers. Participants were particularly concerned about the response of other stakeholders to HPFI - including the public, potential recipients, politicians and the media. Overall, the interviews reflected three tensions. Firstly, a tension between wanting to trust individuals and promote responsibility; and distrust around the potential for 'gaming the system'. Secondly, a tension between participants' own views about HPFI; and their concerns about the possible views of other stakeholders. Thirdly, a tension between participants' personal distaste of HPFI; and their professional view that they could be a valuable behaviour change tool. There are aspects of

  4. Financial Rewards Do Not Stimulate Co-Production: Evidence from Two Experiments : Fortcoming in Public Administration review

    NARCIS (Netherlands)

    W.H. Voorberg (William); S.R. Jilke (Sebastian); L.G. Tummers (Lars); V.J.J.M. Bekkers (Victor)

    2017-01-01

    textabstractWestern governments are increasingly trying to stimulate citizens to ‘co-produce’ public services, among others, by offering them financial incentives. However, there are competing views on whether financial incentives stimulate co-production. While some argue it increases citizens’

  5. The Role of the Public Administration and the Methods Used to Reduce the Effects of the Economic and Financial Crisis

    Directory of Open Access Journals (Sweden)

    Ion Popescu Slaniceanu

    2011-09-01

    Full Text Available The current worldwide economic crisis brought back into discussion a topic long debated in the legal scholarship, pertaining both to administrative law, as well as to corporate and financial law, namely the optimal relationship between the self-regulation of the corporate and financial sector and its regulation and auditing by the institutions of the public administration .

  6. 78 FR 42521 - Notice of Issuance of Statement of Federal Financial Accounting Standards 45 and Scheduled Public...

    Science.gov (United States)

    2013-07-16

    ... 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...

  7. Financial Management: Education Faces Challenges in Achieving Financial Management Reform. Testimony before the Subcommittee on Oversight and Investigations, Committee on Education and the Workforce, House of Representatives.

    Science.gov (United States)

    Jarmon, Gloria L.

    This report provides a fiscal analysis of the Department of Education's 1999 financial audit results. It focuses on the relationship between the audit findings and the potential for waste, fraud, and abuse, and examines the status of an ongoing study of the Department's grantback account. It describes the ongoing accounting problems that have…

  8. Exploring the Abyss. The Financial Crisis of 2008 ff. as a Central Topic of Problem-Centered Social Science Education

    Directory of Open Access Journals (Sweden)

    Thorsten Hippe

    2010-07-01

    Full Text Available The financial crisis of 2008 ff. and financial crises in general should be a central topic of social science education because these crises are a recurrent and therefore structural feature of modern capitalism which has severe consequences for citizens’ quality of life. Hence, the citizenry should know how to prevent such developments which endanger its well-being in a massive way. Therefore, learners should understand the relationship between the quality of people’s everyday lives and those economic institutions and political decisions which have led to the current mess. They should be enabled to critically evaluate the current misregulation of the financial sector and the economy in order to identify possible policy measures to prevent or at least to mitigate future crises. By educating (young citizens in this way, the (future general public can – as a necessary counterweight to the lobbyism of the finance industry – exert more prudent political pressure which gives politicians a greater incentive to regulate the financial sector and the economy in a manner which is beneficial for the vast majority of the people instead of for a small elite. Two core concepts of the social sciences can be used to make the roots of the seemingly complex topic more understandable for learners: liability and inequality.

  9. 76 FR 54770 - Public Meeting: Notification by Capital One Financial Corporation, McLean, VA, To Acquire ING...

    Science.gov (United States)

    2011-09-02

    ... FEDERAL RESERVE SYSTEM Public Meeting: Notification by Capital One Financial Corporation, McLean, VA, To Acquire ING Bank, FSB, Wilmington, DE, and Indirectly To Acquire Shares of Sharebuilder... Reserve System. ACTION: Notice of public meeting. SUMMARY: Three public meetings will be held regarding...

  10. Integrational Models and Forms of Inter-State Public-Private Partnership: Aspects of Financial Convergence

    Directory of Open Access Journals (Sweden)

    ALINA KULAI

    2015-10-01

    Full Text Available In the article we examined the main models and forms of public-private partnership, their role in the socio-economic development and deepening of financial convergence of countries-participants of the partnership. The attention was paid to decentralization of inter-state forms of public-private partnership as the basis of cross-border and transnational partnership. The scientific research, described in this publication, have found their practical application in the realization of the project within Euro-region “Bug”. This project has founded a joined Ukrainian – Polish institution of labor migration administration and also of granting necessary permissions for realization activities within Ukraine.

  11. FINANCIAL RISKS ASSOCIATED WITH THE GOVERNMENTAL PUBLIC DEBT’S PORTFOLIO

    Directory of Open Access Journals (Sweden)

    MARIANA MAN

    2010-01-01

    Full Text Available The management of public debt is a process strictly connected with and dependent on fiscal and budget policy as well as on monetary policy. Under such circumstances the analysis of governmental public debt’s portfolio is carried out by taking into consideration both the internal macroeconomic evolutions and estimations (economic growth, inflation, budget incomes and the level of budget deficit, monetary conditions and structural reforms –pensions’ reform, the efficiency of capital internal market, and the evolution of world-wide economy influencing Romania’s loan terms on international financial markets. An important component of the management of governmental public debt is the management of the risks connected to debt’s portfolio that involves activities of identification, evaluation, and insurance against various categories of risk.

  12. Lessons learned: Infrastructure development and financial management for large, publicly funded, international trials.

    Science.gov (United States)

    Larson, Gregg S; Carey, Cate; Grarup, Jesper; Hudson, Fleur; Sachi, Karen; Vjecha, Michael J; Gordin, Fred

    2016-04-01

    Randomized clinical trials are widely recognized as essential to address worldwide clinical and public health research questions. However, their size and duration can overwhelm available public and private resources. To remain competitive in international research settings, advocates and practitioners of clinical trials must implement practices that reduce their cost. We identify approaches and practices for large, publicly funded, international trials that reduce cost without compromising data integrity and recommend an approach to cost reporting that permits comparison of clinical trials. We describe the organizational and financial characteristics of The International Network for Strategic Initiatives in Global HIV Trials, an infectious disease research network that conducts multiple, large, long-term, international trials, and examine challenges associated with simple and streamlined governance and an infrastructure and financial management model that is based on performance, transparency, and accountability. It is possible to reduce costs of participants' follow-up and not compromise clinical trial quality or integrity. The International Network for Strategic Initiatives in Global HIV Trials network has successfully completed three large HIV trials using cost-efficient practices that have not adversely affected investigator enthusiasm, accrual rates, loss-to-follow-up, adherence to the protocol, and completion of data collection. This experience is relevant to the conduct of large, publicly funded trials in other disease areas, particularly trials dependent on international collaborations. New approaches, or creative adaption of traditional clinical trial infrastructure and financial management tools, can render large, international clinical trials more cost-efficient by emphasizing structural simplicity, minimal up-front costs, payments for performance, and uniform algorithms and fees-for-service, irrespective of location. However, challenges remain. They

  13. Teachers' Use of ICTs in Public Language Education: Evidence from Second Language Secondary-School Classrooms

    Science.gov (United States)

    Izquierdo, Jesús; de-la-Cruz-Villegas, Verónika; Aquino-Zúñiga, Silvia-Patricia; Sandoval-Caraveo, María-del-Carmen; García-Martínez, Verónica

    2017-01-01

    Worldwide, curricular changes and financial investments are currently underway to promote the integration of technology in public education and English language learning at a young age. This study examines the ICTs that have become part of the daily instructional practices and educational settings of teachers of English who work with young…

  14. 34 CFR 300.17 - Free appropriate public education.

    Science.gov (United States)

    2010-07-01

    ... 34 Education 2 2010-07-01 2010-07-01 false Free appropriate public education. 300.17 Section 300.17 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF SPECIAL EDUCATION AND REHABILITATIVE SERVICES, DEPARTMENT OF EDUCATION ASSISTANCE TO STATES FOR THE EDUCATION OF...

  15. EVALUATION OF FINANCIAL AUTONOMY PROCESS OF BINH THUAN PROVINCE IN TRAINING PUBLIC HUMAN RESOURCES IN FOREIGN COUNTRIES

    OpenAIRE

    NGUYEN THANH, NHAN

    2012-01-01

    This paper will discuss the financial autonomy in training public human resources in foreign countries in Binh Thuan province. The process of financial autonomy helps Binh Thuan province be proactive in dealing with its performances in many aspects, especially in training public human resources. Although central government has built many training policies, the training focuses on the fields that meet the general requirements of the whole country. This leads to the situation that the trained m...

  16. Financing Public Higher Education: The Impact of Responsibility Center Management on a Public Research University

    Science.gov (United States)

    Pappone, David J.

    2016-01-01

    To explore the impacts on public universities of implementing an incentive-based budgeting system, this dissertation focuses on one university's extensive experience with Responsibility Center Management. The financial and non-financial impacts of Responsibility Center Management will be considered by examining the extent to which commonly held…

  17. Integrated Financial Management Information Systems: Guidelines for effective implementation by the public sector of South Africa

    Directory of Open Access Journals (Sweden)

    Christoffel J. Hendriks

    2012-12-01

    Full Text Available Background: Integrated Financial Management Information Systems (IFMIS can improve public sector management by providing real-time financial information to managers in order to enhance their decision-making capabilities. The South African Public Service is currently busy with the implementation of an IFMIS. However, the implementation of such a project has proved to be a very demanding undertaking and has not been met with resounding success.Objectives: The research was conducted in order to identify the challenges and risks that are involved in the implementation of the IFMIS in South Africa. After identification of the challenges and risks, solutions or guidelines were developed that may make the implementation more successful.Method: The methodology that was used is that of a literature study where theories were explored and used to solve a research problem. Based on the theoretical research, solutions and guidelines were developed to solve challenges and risks experienced.Results: The results indicated that there are a number of challenges involved with the implementation of an IFMIS. A set of best practice guidelines was developed that may make the implementation more successful.Conclusion: The sheer size and complexity of an IFMIS poses significant challenges and a number of risks to the implementation process. There are, however, critical success factors or best practices that can be used for the project to succeed. It is recommended that these best practices be used by the South African Public Service.

  18. A NEW APROACH OF CONCEPTUAL FRAMEWORK FOR GENERAL PURPOSE FINANCIAL REPORTING BY PUBLIC SECTOR ENTITIES

    Directory of Open Access Journals (Sweden)

    Nistor Cristina

    2011-12-01

    Full Text Available The importance of accounting in the modern economy is obvious. That is more elevated bodies of the European Union and elsewhere dealing with the organization and functioning of accounting as a fundamental component of business (Nistor C., 2009. The mission of the International Federation of Accountants (IFAC is to serve the public interest, strengthen the worldwide accountancy profession and contribute to the development of strong international economies by initiating and encouraging the professional standards of high quality, the convergence process these international standards and to discuss issues of public interest which is extremely relevant international experience of (IFAC, 2011. Currently, the concepts related to financial reports in public sector are developed by IPSAS references. Many of today's IPSAS are based on international accounting standards (IAS / IFRS, to the extent that they are relevant to the requirements of the public sector. Therefore today's IPSAS are based on concepts and definitions of the IASB's conceptual framework, with changes where necessary for public sector specific approach. Thus this study present this brief draft statement under discussion by the leadership of IFAC in collaboration with other organizations and groups that develop financial reporting requirements of the public sector. Then, we highlight the importance and the degree of acceptance of the project which results from comments received. On the basis of combining qualitative with quantitative research seeks to demonstrate the necessity and usefulness of a common conceptual framework of the International Accounting Standards (in this case the Public Sector, starting from their emergence from presenting their bodies involved in the foundation, the content standards, experience of different countries. The results have direct implications on Romanian public accounting system, given that the reference of the international implementation and reporting is

  19. "Not Just for the Money?" How Financial Incentives Affect the Number of Publications at Danish Research Institutions

    DEFF Research Database (Denmark)

    Andersen, Lotte Bøgh; Pallesen, Thomas

    2008-01-01

    . We investigate how the introduction of financial incentives to publish affects the number of publications at 162 Danish research institutions (17 government research institutions and subunits of 10 universities) when the perception of the incentives is taken into account. The results show......Do public employees work "for the money?" Do financial incentives determine their work effort? The literature gives conflicting answers, but Frey (1997) offers a possible explanation: If financial incentives are perceived as supportive, they can "crowd in" intrinsic motivation and increase the work...... effort. But if financial incentives are perceived as controlling, the intrinsic motivation is "crowded out," and the work effort decreases with increasing financial incentives to work. However, the empirical evidence concerning Frey's proposition is limited, and our article aims to fill part of this gap...

  20. "Not Just for the Money?" How Financial Incentives Affect the Number of Publications at Danish Research Institutions

    DEFF Research Database (Denmark)

    Andersen, Lotte Bøgh; Pallesen, Thomas

    2008-01-01

    Do public employees work "for the money?" Do financial incentives determine their work effort? The literature gives conflicting answers, but Frey (1997) offers a possible explanation: If financial incentives are perceived as supportive, they can "crowd in" intrinsic motivation and increase the work...... effort. But if financial incentives are perceived as controlling, the intrinsic motivation is "crowded out," and the work effort decreases with increasing financial incentives to work. However, the empirical evidence concerning Frey's proposition is limited, and our article aims to fill part of this gap....... We investigate how the introduction of financial incentives to publish affects the number of publications at 162 Danish research institutions (17 government research institutions and subunits of 10 universities) when the perception of the incentives is taken into account. The results show...

  1. Evaluating financial education initiatives in South Africa: The importance of multiple evaluation approaches

    Directory of Open Access Journals (Sweden)

    Emily Massey

    2016-06-01

    Objectives: This study aims to show that, particularly in a South African context, where investment in financial education interventions is mandated by the Financial Sector Codes, impact should not be the only criterion assessed when evaluating financial education projects. Research method and design: This study was informed by a literature review, a synthesis of team experience on a range of financial education projects in South Africa and the development of case studies. Results: Describing the success or failure of a project needs to go beyond impact and explore factors such as project relevance, design and quality. In order to verify these other factors, different types of evaluations are necessary at the various stages of the project’s life-cycle. Conclusion: Expanding the learning objective beyond the exclusive identification of whether financial behaviour was achieved is particularly important where financial education projects, and the monitoring and evaluation thereof, is mandated. In the African context, where resources are scarce, money for monitoring and evaluation should be selectively channelled into determining project relevance, effectiveness, efficiency and then only impact.

  2. 25 CFR 47.10 - How is the local educational financial plan developed?

    Science.gov (United States)

    2010-04-01

    ....10 Section 47.10 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR EDUCATION UNIFORM DIRECT FUNDING AND SUPPORT FOR BUREAU-OPERATED SCHOOLS § 47.10 How is the local educational financial... plan: (1) Within 15 days after receiving the tentative allotment, the school supervisor must consult...

  3. Leadership Styles of Chief Financial Officers in Higher Education in the Mid-Atlantic Region

    Science.gov (United States)

    Benson, Patricia

    2017-01-01

    The purpose of this research was to explore the factors that contribute to a chief financial officer's (CFO) success and demise within a higher education setting. Relatively little attention has been given to the study of leadership in educational institutions (Vroom, 1983). Leadership defines what the future should look like, aligns people with…

  4. CEO Business Education and Firm Financial Performance: A Case for Humility Rather than Hubris

    Science.gov (United States)

    Lindorff, Margaret; Jonson, Elizabeth Prior

    2013-01-01

    Purpose: The purpose of this paper is to examine the relationship between CEO business education and firm financial performance. Design/methodology/approach: An analysis of the relationship between three-year and five-year shareholder return as measured by dividend and change in share price and CEO educational qualification was performed.…

  5. Private Sector/Educator Collaboration: Project Improves Financial, Economic Literacy of America's Youth

    Science.gov (United States)

    Haynes, Deborah C.; Chinadle, Nicole

    2007-01-01

    The Family Economics and Financial Education Project (FEFE) began in 2001 at Montana State University with an annual grant from Take Charge America, Inc., a credit counseling and debt management company headquartered in Phoenix, Arizona. FEFE's mission is to provide educators with curriculum materials and training to be effective teachers of…

  6. Gender Inequality and Disabled Inclusivity in Accounting Higher Education and the Accounting Profession during Financial Crises

    Science.gov (United States)

    Lodh, Suman; Nandy, Monomita

    2017-01-01

    In this article, the authors find that, during financial crises, the wage gap between female and male accounting professionals declines and gender inequality in higher education is affected. In addition, less support and lower wages for disabled accounting professionals demotivate disabled students in accounting higher education. Because of budget…

  7. Eurozone Public Debt Crisis: ECB Bond Buying and the Setup of European Financial Stability Facility

    Directory of Open Access Journals (Sweden)

    Ionela Bălțătescu

    2010-01-01

    Full Text Available The purpose of the present article is to briefly review two of the most important policy responses of EU authorities to the Eurozone public debt crisis: (1 ECB bond buying; and (2 the setup of European Financial Stability Facility with the special task of issuing Eurobonds. The Securities Markets Programme approved by ECB marks an important change in the ECB policy. According to European treatises, ECB must remain an independent bank, but since the beginning of the debt crisis, in early 2010, the ECB has been pressured by the Eurozone governments that encountered financial problems to purchase Eurozone government bonds. By surrendering to these requests, ECB is being accused that it became a political bank, like its American counterpart, the FED. The Eurobonds represent as well a controversial measure because they allow the already highly indebted countries to access new funds on behalf of other Eurozone countries with a relative better financial and economic situation. Also, another important problem is that both measures curtail incentives for prudence and responsible fiscal policies for countries that already proved lack of prudence and fiscal discipline.

  8. Future oriented financial information (FOFI) : Should oil and gas companies use FOFI in public documents?

    International Nuclear Information System (INIS)

    Courtland, C.M.

    1998-01-01

    The issue of whether oil and gas companies should use FOFI (future-oriented financial information) in public documents was discussed. FOFI is information about prospective results of operations, financial position or changes in financial position, based on assumptions about future economic conditions and courses of actions (projections or forecasts). FOFI is not required under securities legislation unless an issuer chooses to provide it to third parties. However, if provided to one third party, it must be provided to all third parties. Five reasons why FOFI is not used by companies in the petroleum industry are given. These are: (1) it is not necessary to sell the prospectus offering, (2) if FOFI is included, the prospectus offering might, in some circumstances, be more difficult to sell, (3) if included, the FOFI may distract investors from proper analysis, (4) there are additional costs to the issuer when FOFI is included, and (5) there may be potential liability to various parties if FOFI is included and proves to be misleading. No changes to the current FOFI policy are contemplated for the immediate future, but in the longer term the reduction of the $ 500,000 minimum to $ 150,000 per investor where an offering memorandum must contain a forecast or projection, and the possible introduction of a safe harbour provision for any issuer who, in good faith, prepares FOFI, are being considered

  9. Evaluation and financial risk management of urban renewal projects in partnership with public and private

    Directory of Open Access Journals (Sweden)

    Ehsan Hassani

    2011-10-01

    Full Text Available Financing plays an important role for renewal of old city building is find suitable financing plan. A proper financial management in one hand has a direct relationship with project main factors such as: time, cost and quality of the project, and on the other hand, achieving project goals requires a comprehensive insight of project, stockholders as well as other relative situation in regard with the project. Considering the complication of execution such projects and the number of shareholders, one of the best attitudes towards the project management is risk management. This research is a qualitative and practical, which reviews the effects of project management factors on financial return of urban renewal sachem. The required information gained through a survey and via questionnaire and interviews with specialists. This article first describes the public private financial partnership and then, based on the results gained from a case study done on one of the renewal schemes in Mashhad metropolitan areas. Next, it identifies and evaluates of positive and negative risks, which lead to threats and opportunities will be performed and will attempt to respond the existent risks. Finally, we provide a framework for the risk assessment of the housing units.

  10. Digital Culture, Education and Public Sphere

    Directory of Open Access Journals (Sweden)

    Luiz Roberto Gomes

    2016-02-01

    Full Text Available In the context of the so-called digital culture, this paper discusses the issue of education and the political implications of the distance learning expansion movement in Brazil. In addition to the advances in the democratization of the access to information through the mediation of information and communication technologies (ICTs, which should be recognized as an effort to spread a certain “political culture”, this does not necessarily mean, as Habermas (2003b recalls, that the effective political participation of citizens is assured, especially in light of recurrent dislocation between the political public sphere and civil society. What are the interests behind the phenomenon of digitization of culture? And what is the purpose of education in this new cultural context? As an expression of contemporary social life, digital culture generates structural changes, not only in the form of transmission and access to culture, but also in the very concept and attitude towards culture, with decisive political implications for education. That leads us to think, for example, about the differences between the concepts of education present in the classical Greek Paideia culture, in the modern culture of Bildung, and in the contemporary educational model increasingly subservient to the ICTs we now have.

  11. The effects of financial education on financial literacy and savings behavior : Evidence from a controlled field experiment in Dutch primary schools

    NARCIS (Netherlands)

    Kalwij, A.S.; Alessie, Rob; Dinkova, M.; Schonewille, Gea; van der Schors, Anna; van der Werf, Minou

    In this paper, we report the results of a controlled field experiment designed to estimate the short-term effects of a 45-minute financial education program on financial literacy and savings behavior in Dutch primary schools. Among fifth and sixth graders, the program led to a pre- to posttest

  12. Civic Education at Public Islamic Higher Education (PTKIN and Pesantren

    Directory of Open Access Journals (Sweden)

    Azyumardi Azra

    2016-06-01

    Full Text Available With a brief foundation that covers some reviews of world literature on education and politics, the study points out the significance of developing a certain model of democracy education in the diverse country, Indonesia. The paper aims to establish the development and the excavation of democracy in Indonesia by presenting historical explanation on how Indonesian muslim scholars from UIN Syarif Hidayatullah Jakarta developed a suitable model of Indonesian civic education, which considers the elements of diversity as strengthening elements for democracy. Different from Shanker’s view (1996 on the global challenge of civic education, this study shows the successful experience of Indonesian Muslim in the development and application of civic education as a compulsory subject in Islamic education institutions, namely Public Islamic Higher Education (PTKIN and pesantren. Finally, it recommends further development and emphasizes the vital influence on rooting civic education in Pesantren since it will positively play an important role to strengthen the evolving democracy in Indonesia by integrating Islamic and Indonesian values. Abstrak Dengan melakukan review singkat terhadap beberapa literatur internasional tentang pendidikan dan politik, studi ini menunjukkan pengembangan model khusus  pendidikan demokrasi di Indonesia sebagai negara multi etnis. Tulisan ini bertujuan untuk menggambarkan perkembangan dan pengembangan demokrasi di Indonesia dengan pemaparan historis  tentang bagaimana muslim Indonesia khususnya di UIN jakarta dalam mengembangkan model Civic Education yang tepat, yang mempertimbangkan  elemen keberagamaan sebagai penguat demokrasi. Berbeda dari pendapat Shanker(1996 tentang tantangan global terhadap pendidikan kewarganegaraan, studi ini menggambarkan pengalaman sukses muslim Indonesia dalam mengembangkan pendidikan kewarganegaraan sebagai mata kuliah wajib di institusi pendidikan Islam dengan nama Perguruan Tinggi Keagaamaan

  13. Educating Bootstrapping : Financial decision making processes in Create Business Incubator

    OpenAIRE

    Nosov, Igor; Hamraev, Rustam

    2009-01-01

    Recently, small businesses have attracted much attention from scholars and businessmen, since the significance of these businesses estimated essential in rapid changing business environment from the perspective of wealth and job creation. Simultaneously, it is well known that most infant entrepreneurs are constrained by shortage of financial resource for development and growth of their business. Some entrepreneurs carry out the need for resources by applying the particular methods of financia...

  14. A Disciplinary Perspective: The Internationalization of Australian Public Relations Education

    Science.gov (United States)

    Fitch, Kate

    2013-01-01

    This article investigates the internationalization of public relations education, by examining public relations education in Australia, its relation with the public relations industry, and its growth in response to international student- and market-led demand. The discussion highlights the tensions within what is essentially an education project…

  15. Who will keep the public healthy?: educating public health professionals for the 21st century

    National Research Council Canada - National Science Library

    Gebbie, Kristine M; Rosenstock, Linda; Hernandez, Lyla M

    2003-01-01

    ...? Who Will Keep the Public Healthy? provides an overview of the past, present, and future of public health education, assessing its readiness to provide the training and education needed to prepare men and women to face 21st century challenges...

  16. FINANCIAL PERFORMANCE TEST OF PUBLIC BANKS IN TURKEY:AN APPLICATION OF PROMETHEE

    Directory of Open Access Journals (Sweden)

    Ceren UZAR

    2013-07-01

    Full Text Available Performancetesthas become an important tool for banking sector and banksshould implement performance test if they want to increase their level ofcompetitivenessin today’shighly competitive environment. Banking sector hasalways beenveryimportant factor for developing national economy. PreferenceRanking Organization Method for Enrichment Evaluations( PROMETHEE is oneof the most recent Multiple Criteria Decision Making (MCDMmethodsand hasbeen successfully implementedin many fields.This paper argues the possibility of using PROMETHEE method for measuringthe financial performance of three public banks in Turkey by using two data sets.First data set is for the period from 2002 to 2007, and the second data set is from2008 to 2012. Two data sets are determined and used in order to compare twoperiods– before the global financial crises (2002-2007, and during the globalfinancial crises (2008-2012.PROMETHEEmethodis applied to the obtaineddata sets rigorously by usingten criteria for each bank.Theresults of thispaper showthe possibility of using thePROMETHHE methodin order to determinefinancial performance of public banks in Turkey.

  17. Financial statement in the Brazilian public sector: The perception of the professionals that prepare that information.

    Directory of Open Access Journals (Sweden)

    João Eudes de Souza Calado

    2016-12-01

    Full Text Available The objective of this paper is to identify the perception of the developers of the financial statements of public sector in respect to their difficulties in producing and disseminating such information, after the convergence of Brazil to the international standards IPSAS. Our methodological approach used multivariate descriptive techniques. Data was obtained through a survey, applied to professionals involved in the process of preparing the financial statement in the Brazilian public sector. The sample had 69 respondents, which corresponds to the perception of 85% of states and 46% of Brazilian cities. Data analysis was conducted using exploratory factor analysis. Results indicated that two perceptions of difficulties stood out: 1 the relevance of the information - its quality was not considered as being able to guide the internal user (decision-making or external user; 2 and the process of adaptation to the new standards - relationship between time and cost for adaptation. They also indicated the predominant focus on the Budget and the low adhesion to the Cash Flow Statement.

  18. 7 CFR 295.3 - Informational and educational publications.

    Science.gov (United States)

    2010-01-01

    ... PUBLIC § 295.3 Informational and educational publications. FNS publishes a wide variety of informational... how to obtain them, write the Director, Public Information Staff, Food and Nutrition Service, USDA...

  19. Effectiveness of Education Module Implementation on Increasing Islamic Financial Literacy and Halal Literacy of MSMEs Perpetrators

    Directory of Open Access Journals (Sweden)

    Ikka Nur Wahyuny

    2018-03-01

    Full Text Available This research was conducted to measure the impact of the implementation of Islamic Financial Literacy Education Module and Halal Product for Micro, Small and Medium Enterprises (MSMEs. The population in this study is the perpetrators of SMEs that run their business in the region of Yogyakarta Special Region. The sampling technique used is purposive sampling so that the sample used is 60 with the division of 30 experimental group and 30 people as the control group. Development of media using ADDIE model. Educational module has been through the phase of analysis, design, development, and implementation of MSMEs. At the evaluation stage, measurements are made to the perpetrators of SMEs with paired t test. The results of effectiveness test show the use of Islamic Financial Literacy Education Module and Halal Product can increase Islamic financial literacy and halal literacy of MSMEs perpetrators. Increased Islamic financial literacy and halal literacy can be seen from the average score before and after the use of Islamic financial literacy learning module and halal literacy. The conclusion of this research is a module with an important syariah theme done to provide ease in the transfer of knowledge of Islamic financial management and halal literacy for MSMEs.

  20. International Financial Reporting Standards And Accounting Education in Turkey: an Investigation On Accounting Academians’ Perceptions

    OpenAIRE

    DURER, Salih; AKBAŞ, Halil Emre; ZEYTİNOĞLU, Emin

    2016-01-01

    This study aims to examine the perceptions of accountingacademicians about incorporating International Financial ReportingStandards (IFRS) into the accounting education. Results of thestudy indicate that uncertainty in the implementation of IFRS isseen as the most challenging aspect of incorporating IFRS into theaccounting education and the most appropriate path that shouldbe followed in accounting education is to give equal weight to AccountingSystem Implementation General Communiqués, tax l...

  1. Public funds in theory of financial structure a company in Czech Republic

    Directory of Open Access Journals (Sweden)

    František Kalouda

    2013-01-01

    Full Text Available Mutually beneficial co-existence of the private and state sectors can be seen as proven in theory. The proof is the concept of a two-sector economy of A. Wagner (1835–1917, while, in Wagner’s view, the importance of the state sector should grow (Wagner’s law. State finance is understood in this context as a tool used to achieve social justice, and in general as a socially stabilizing element.In conditions of real Czech economy, the relationship between the state and private sectors is shown in the form of subsidies for businesses enterprises; although at first sight the available data do not demonstrate the key role of public finance. Another form of limited understanding of the importance of public funds is the concept of financial structure of a company understood by contemporary theory of finance of firm (in Czech context as a set of sources for financing entrepreneurial activities – public funds are virtually not mentioned here.The aim of the paper is to contribute to correct this shift in understanding of the importance of public finance and to bring it nearer both to the original theoretical concept (A. Wagner and to reality, both in quantitative and qualitative terms.Main focus of this paper is to the Czech Republic circumstances. For the comparison are here presented available data from other countries and global data as well.

  2. Public sector pay gap in Serbia during large-scale privatisation, by educational qualification

    Directory of Open Access Journals (Sweden)

    Laušev Jelena

    2012-01-01

    Full Text Available The paper explores the effect of large-scale privatization of public sector activities on public-private sector pay differential, for groups of workers according to educational qualification on average and across the pay distribution in Serbia, from 2004 until 2008. The paper finds that both unskilled and skilled men and women in the public sector saw significant improvements in their financial position relative to their private sector counterparts with the progress of the economic transition. The results showed that the size of the public sector pay premium declines both with higher educational level and higher percentile of earnings distribution. This indicates, between and within groups, the inequality-reducing feature of the public sector pay determination.

  3. Public Finance and Regulation of Nonpublic Education: Retrospect and Prospect.

    Science.gov (United States)

    Encarnation, Dennis J.

    The issue in government treatment of nonpublic education has never been whether governments should finance or regulate nonpublic schools, but rather how and how much, according to the author. This paper explores financial and regulatory policies shaping government involvement in nonpublic education. It first examines the types and magnitudes of…

  4. Identifying foreign terrorist fighters: The Role of Public-Private Partnership, Information Sharing and Financial Intelligence

    Directory of Open Access Journals (Sweden)

    Tom Keatinge

    2015-07-01

    phenomenon. This Research Paper, by contrast, considers another source of data that could inform this analysis, namely the financial intelligence (FININT generated by the huge quantities of transaction data gathered by the financial-services industry as it processes bank transfers, ATM withdrawals and credit-card transactions. It asks what barriers exist to greater partnership and information sharing between the security authorities and the financial-services industry in tackling terrorism. And whether, within the parameters of acceptable data-privacy restrictions, an intelligent and intelligence-led relationship between the security authorities and the financial-services industry could provide greater and more timely insight into which individuals are travelling to Syria or are already in-country, and (perhaps most importantly who, having been exposed to the extremist ideology espoused by groups such Daesh, has returned home. The lack of partnership and information sharing between the public and private sectors is dramatically hindering the valuable role banks could play in assisting in disrupting terrorism. Advances in technology and transaction-monitoring systems have immeasurably improved the capabilities of banks and other financial institutions, such as large-scale remittance companies, to play the front-line role that is required of them by the authorities. The security threat posed by FTFs – and the apparent struggle faced by national security authorities in identifying and tracking such individuals – provides an ideal and timely platform from which to discuss the role that banks can play in countering terrorist threats, which requires urgent re-evaluation and enhancement. The FTF phenomenon has caught security authorities across the globe off guard. Authorities in many Western capitals only awoke, belatedly, to the threat once many hundreds of their citizens had made the journey to Syria and had begun openly to promote their actions via social media. Significant

  5. [Evaluation of financial status of public hospitals considering the updated costs of their services].

    Science.gov (United States)

    Cid P, Camilo; Bastías S, Gabriel

    2014-02-01

    In 2011 the Chilean National Health Fund (FONASA) commissioned a study to assess the costs of the 120 most relevant hospital care services with an established fee, in a large sample of public hospitals. We herein report the cost evaluation results of such study, considering the financial condition of those hospitals in the year of the study. Based on the premise that the expenses derived from the provision of institutional and appraised hospital services should be identical to the billing of hospitals to FONASA, the prices are undervalued, since they cover only 56% of billing, generating a gap between expenses and invoicing. This gap shows an important limitation of tariffs, since their prices do not cover the real costs. However not all hospitals behave in the same way. While the provision of services of some hospitals is even higher than their billing, most hospitals do not completely justify their invoicing. These assumptions would imply that, generally speaking, hospital debts are justified by the costs incurred. However, hospitals have heterogeneous financial situations that need to be analyzed carefully. In particular, nothing can be said about their relative efficiency if cost estimations are not adjusted by the complexity of patients attended and comparison groups are not defined.

  6. Moche CAPE Formula: Cost Analysis of Public Education.

    Science.gov (United States)

    Moche, Joanne Spiers

    The Moche Cost Analysis of Public Education (CAPE) formula was developed to identify total and per pupil costs of regular elementary education, regular secondary education, elementary special education, and secondary special education. Costs are analyzed across five components: (1) comprehensive costs (including transportation and supplemental…

  7. 34 CFR 104.33 - Free appropriate public education.

    Science.gov (United States)

    2010-07-01

    ... 34 Education 1 2010-07-01 2010-07-01 false Free appropriate public education. 104.33 Section 104.33 Education Regulations of the Offices of the Department of Education OFFICE FOR CIVIL RIGHTS, DEPARTMENT OF EDUCATION NONDISCRIMINATION ON THE BASIS OF HANDICAP IN PROGRAMS OR ACTIVITIES RECEIVING...

  8. QUANTIFYING THE HETEROGENITY OF PUBLICATION CULTURES IN ECONOMIC, BUSINESS, AND FINANCIAL HISTORY

    Directory of Open Access Journals (Sweden)

    Eline Poelmans

    2016-08-01

    Full Text Available Researchers working in the interdisciplinary field of ‘economic, business and financial history’ come from at least two different disciplinary backgrounds, namely history and economics. These two backgrounds may lead to differences in research practices, as there are potentially other demands for tenure and promotion requirements. We performed a survey to assess whether there is heterogeneity in the submission and publication culture (i.e. one multi-faceted culture, or simply multiple cultures between respondents working in an economics versus a history department. Among other things, we found differences in their motivation for publishing, the type of publications they aim for, and their journal selection strategies. Our results show that the department the respondents work at—irrespective of their disciplinary focus and background—determines most of their research and publication decisions. Hence working successfully in an interdisciplinary field or working in a department different from the main field of research requires researchers to learn the (informal rules and practices of an unfamiliar field.

  9. FEEDBACK REGARDING THE CONTRIBUTION OF DIRECT TAXATION IN THE FORMATION OF PUBLIC FINANCIAL RESOURCES IN ROMANIA

    Directory of Open Access Journals (Sweden)

    DORINA NIȚĂ

    2015-12-01

    Full Text Available The present paper studies the place and role of direct taxes in the formation of public financial resources in Romania, and also in relation to other EU member countries. Monitoring the development of the business environment, fostering entrepreneurial initiative and investment through relaxing fiscal measures concerning mainly direct income for individual and corporate taxpayers, the declared goal is the increase of budgetary revenues at a pace that is far ahead expenditures. Developments from the past years reveal our country's last position when analyzing the share of direct taxes in the GDP or the contribution of income taxes of individuals in the GDP, but also a relatively high position considering the share of income of legal entities in the total of taxes. The macroeconomic analysis is completed by a microeconomic presentation of the share of direct taxes in the total expenditure at the level of one individual household.

  10. Give first priority to publicity and education.

    Science.gov (United States)

    1991-12-01

    Commentary is provided on the implementation of China's Three Priorities in strengthening family planning (FP) for population control. The Three Priorities issued by the Party Central Committee of China and the State Council refers to the emphasis on 1) "publicity and education rather than economic disincentives," 2) contraception rather than induced abortion," and 3) "day to day management work rather than irregular campaigns." The expectations are that leaders at all levels should be active, steadfast, patient, and down to earth. Improvements in management lead to more constant, scientific, and systematic FP. Family planning should be voluntary. The achievement is not just population control but better relations with the Party and cadres, which leads to social stability and unity. The directives have been well thought out and are to be resolutely carried out. It was stressed in April 1991 by the General-Secretary and the Premier that coercion would not be tolerated in FP work. The confidence of the masses must be relied upon. The success of FP is guaranteed with the practice of these directives. Constancy of education and publicity is the key work. There should be a strong population awareness and the awareness of available resources/capita, and also an understanding and firm command of the principles and methods of better implementation. FP has an effect both on the fundamental interests of the country and immediate personal interests. The task is expected to be difficult because traditional ideas are still strong. The country is just at the beginning stages of socialism. A social security system is not a reality and farmer's educational attainment is not high. Productivity in the rural areas is underdeveloped. There is a contradiction between childbearing intentions of some farmers and the government requirements of FP. In order for the people to understand government FP policy, painstaking and meticulous education must be carried out to explain why FP is

  11. The Promise of Mobile Technology for Public Religious Education

    Science.gov (United States)

    Daily, Eileen M.

    2013-01-01

    This article reviews the history of public religious education in the United States with an eye to its learning outcomes, contexts, and approaches. That history suggests that public religious education is still needed today but that informal learning contexts may be more appropriate than public schools. Recent trends in learning habits are then…

  12. Comparing Administrative Satisfaction in Public and Private Higher Education.

    Science.gov (United States)

    Volkwein, James Fredericks; Parmley, Kelli

    This study examined job satisfaction among administrators in public and private higher education. Data on nearly 1,200 administrators, ranging from directors to presidents, was obtained through surveys of 120 public and private universities. It was found that both public and private higher education administrators were most satisfied with the…

  13. Gender issues in medical and public health education.

    Science.gov (United States)

    Wong, Y L

    2000-01-01

    There is no doubt that gender bias has been inherent in medical and public health education, research, and clinical practice. This paper discusses the central question for medical and public health educators viz. whether women's health concerns and needs could be best addressed by the conventional biomedical approach to medical and public health education, research, and practice. Gender inequalities in health and gender bias in medical and public health education are revealed. It is found that in most public health and prevention issues related to women's health, the core issue is male-female power relations, and not merely the lack of public health services, medical technology, or information. There is, thus, an urgent need to gender-sensitize public health and medical education. The paper proposes a gender analysis of health to distinguish between biological causes and social explanations for the health differentials between men and women. It also assessed some of the gender approaches to public health and medical education currently adopted in the Asia-Pacific region. It poses the pressing question of how medical and public health educators integrate the gender perspective into medical and public health education. The paper exhorts all medical and public health practitioners to explore new directions and identify innovative strategies to formulate a gender-sensitive curriculum towards the best practices in medicine and public health that will meet the health needs of women and men in the 21st century.

  14. 77 FR 65675 - Financial Education Content Needs Survey

    Science.gov (United States)

    2012-10-30

    ... cover. The Office of Consumer Outreach develops campaigns to change consumer behaviors, so that... Futures Trading Commission, Office of Consumer Outreach. ACTION: Notice. SUMMARY: The Commodity Futures... information and to allow 60 days for public comment. The Commission's Office of Consumer Outreach would like...

  15. Teaching with Social Media: Disrupting Present Day Public Education

    Science.gov (United States)

    Meabon Bartow, Susan

    2014-01-01

    Because social technologies present illuminating educational, ethical, economic, and structural challenges to existing constructions of public education, they catalyze a fundamental examination of what public education should look like and be like in a democracy. Given their performances in other arenas, mobile and electronic technologies have the…

  16. Promoting a Positive Image: Public Relations Strategies for Special Educators.

    Science.gov (United States)

    Brennan, Kathleen B.; Miller, April D.; Brennan, J. Patrick, II

    2000-01-01

    A positive public relations campaign specific to special education can stimulate teacher cooperation and principal support, improve community perceptions of special education students, and increase hiring of special education students by local businesses. A monthly calendar of suggested activities and guidelines for starting a public relations…

  17. Blurring the Boundaries of Public and Private Education in Brazil

    Science.gov (United States)

    Akkari, Abdeljalil

    2013-01-01

    A typical analysis of the privatization of education in Latin America focuses on private sector development at the expense of public education. In this paper, I propose a different view that will highlight the blurring of boundaries between public and private education in Brazil. This confusion perpetuates the historical duality of the education…

  18. Educational and Financial Impact of Technology on Workforce Development

    Science.gov (United States)

    Carruth, Paul J.; Carruth, Ann K.

    2013-01-01

    In the current evolving economic environment, developing and implementing an effective workforce to improve the skills and capability of employees are seen as central to improving individual and organizational performance and competitiveness. The availability of online education in universities as well as the work place has significantly increased…

  19. Higher Education in Times of Financial Distress: The Minnesota Experience

    Science.gov (United States)

    Severns, Roger

    2012-01-01

    Like many states, Minnesota has incurred large budget deficits during the past two years. Those deficits have, in turn, led to changes in a number of areas of state government, particularly higher education. Faculty have incurred pay freezes and layoffs, programs have closed, and tuition increased. Campuses within the MnSCU system have been…

  20. Investigating Customers' Experiences with Their Financial Services Customer Education Programs as It Impacts Customer Loyalty to the Financial Firm

    Science.gov (United States)

    Islam, Kaliym A.

    2017-01-01

    The problem addressed in this study was that customer education programs are intended to strengthen customer loyalty; however, research on the effects of customer education on customer loyalty remains insufficient. This phenomenological study investigated how the lived experiences of customers' participating in financial services' customer…

  1. Schooling the Crisis? Education in the Aftermath of the Global Financial Crisis

    Science.gov (United States)

    Morgan, John

    2014-01-01

    Five years on from the onset of the global financial crisis, there has been little sustained discussion of its implications for schooling. This is surprising when we consider that for the past three decades education has been shaped by assumptions about the need to prepare students for life in global capitalist economies. The consensus seems to be…

  2. Educating for Financial Literacy: A Case Study with a Sociocultural Lens

    Science.gov (United States)

    Sprow Forte, Karin

    2013-01-01

    This study explored the teaching and learning in an adult financial literacy education program aimed specifically at Latina single mothers to understand the influence of sociocultural factors in this setting. Informed by critical and Latina feminist sociocultural adult learning perspectives and the transtheoretical model of behavior change,…

  3. U.S. Department of Education FY 2010 Summary of Performance and Financial Information

    Science.gov (United States)

    US Department of Education, 2011

    2011-01-01

    This paper presents the U.S. Department of Education's Fiscal Year (FY) "2010 Summary of Performance and Financial Information." FY 2010 was a transition year for the Department as it moves to a new strategic plan. The Department is still firmly committed to its mission of promoting achievement and preparation for global competitiveness…

  4. Introducing Inmates to Extension through Financial Education and Experiential Learning Tools

    Science.gov (United States)

    Richel, Karen

    2013-01-01

    Research shows that in order to reduce recidivism rates in prisons, financial education and other life skills should be a mandatory topic in our prison systems. By creating a learning environment conducive to the specialized needs of this audience, an inmate's ability to set goals, recognize wants and needs, maintain bank accounts, create a…

  5. Financial Management and Relationship Skills Education: Gauging Consumer Interest and Delivery Preferences

    Science.gov (United States)

    Futris, Ted G.; Nielsen, Robert B.; Barton, Allen W.

    2011-01-01

    The study reported here explored level of interest and preferred delivery method of Extension programming related to financial management and relationship skills education. These two subjects comprise areas of Extension that often receive less recognition but appear as pertinent issues in the lives of many individuals. Using a diverse sample of…

  6. Comparing Teacher Education and Finance Majors' Agreement with Financial Morality Topics

    Science.gov (United States)

    Lucey, Thomas A.; Bates, Alan

    2014-01-01

    This article describes findings from a research survey that measured agreement with items that concerned financial morality. The authors analyzed the responses of 382 teacher education majors and finance majors at a Midwestern institution of higher learning in the USA. The study found highest agreement with items measuring business…

  7. Saving for Success: Financial Education and Savings Goal Achievement in Individual Development Accounts

    Science.gov (United States)

    Grinstead, Mary L.; Mauldin, Teresa; Sabia, Joseph J.; Koonce, Joan; Palmer, Lance

    2011-01-01

    Using microdata from the American Dream Demonstration, the current study examines factors associated with savings and savings goal achievement (indicated by a matched withdrawal) among participants of individual development account (IDA) programs. Multinomial logit results show that hours of participation in financial education programs, higher…

  8. Higher Education Decisions in Peru: On the Role of Financial Constraints, Skills, and Family Background

    Science.gov (United States)

    Castro, Juan F.; Yamada, Gustavo; Arias, Omar

    2016-01-01

    This paper analyzes the relative importance of short-term financial constraints "vis-a-vis" skills and other background factors when explaining higher education access in Peru. We focus on the disparities in university enrollment between rich and poor households. We use a novel household survey that includes special tests to measure…

  9. An Educational Program to Assist Clinicians in Identifying Elder Investment Fraud and Financial Exploitation

    Science.gov (United States)

    Mills, Whitney L.; Roush, Robert E.; Moye, Jennifer; Kunik, Mark E.; Wilson, Nancy L.; Taffet, George E.; Naik, Aanand D.

    2012-01-01

    Due to age-related factors and illnesses, older adults may become vulnerable to elder investment fraud and financial exploitation (EIFFE). The authors describe the development and preliminary evaluation of an educational program to raise awareness and assist clinicians in identifying older adults at risk. Participants (n = 127) gave high ratings…

  10. 12 CFR 303.46 - Financial education programs that include the provision of bank products and services.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Financial education programs that include the provision of bank products and services. 303.46 Section 303.46 Banks and Banking FEDERAL DEPOSIT INSURANCE... Branches and Offices § 303.46 Financial education programs that include the provision of bank products and...

  11. Education and public engagement in observatory operations

    Science.gov (United States)

    Gabor, Pavel; Mayo, Louis; Zaritsky, Dennis

    2016-07-01

    Education and public engagement (EPE) is an essential part of astronomy's mission. New technologies, remote observing and robotic facilities are opening new possibilities for EPE. A number of projects (e.g., Telescopes In Education, MicroObservatory, Goldstone Apple Valley Radio Telescope and UNC's Skynet) have developed new infrastructure, a number of observatories (e.g., University of Arizona's "full-engagement initiative" towards its astronomy majors, Vatican Observatory's collaboration with high-schools) have dedicated their resources to practical instruction and EPE. Some of the facilities are purpose built, others are legacy telescopes upgraded for remote or automated observing. Networking among institutions is most beneficial for EPE, and its implementation ranges from informal agreements between colleagues to advanced software packages with web interfaces. The deliverables range from reduced data to time and hands-on instruction while operating a telescope. EPE represents a set of tasks and challenges which is distinct from research applications of the new astronomical facilities and operation modes. In this paper we examine the experience with several EPE projects, and some lessons and challenges for observatory operation.

  12. Econometric analysis on the impact of macroeconomic variables toward financial performance: A case of Malaysian public listed logistics companies

    Science.gov (United States)

    Zakariah, Sahidah; Pyeman, Jaafar; Ghazali, Rahmat; Rahman, Ibrahim A.; Rashid, Ahmad Husni Mohd; Shamsuddin, Sofian

    2014-12-01

    The primary concern of this study is to analyse the impact against macroeconomic variables upon the financial performance, particularly in the case of public listed logistics companies in Malaysia. This study incorporated five macroeconomic variables and four proxies of financial performance. The macroeconomic variables selected are gross domestic product (GDP), total trade (XM), foreign direct investment (FDI), inflation rate (INF), and interest rate (INT). This study is extended to the usage of ratio analysis to predict financial performance in relation to the changes upon macroeconomic variables. As such, this study selected four (4) ratios as proxies to financial performance, which is Operating Profit Margin (OPM), Net Profit Margin (NPM), Return on Asset (ROA), Return on Equity (ROE). The findings of this study may appear non-controversial to some, but it resulted in the following important consensus; (1) GDP is found to be highly impacting NPM and least of ROA, (2) XM has high positive impact on OPM and least on ROE, (3) FDI appear to have insignificant impact towards NPM, and (4) INF and INT show similar negative impact on financial performance, precisely highly negative on OPM and least on ROA. Such findings also conform to the local logistic industry settings, specifically in regards to public listed logistics companies in relation to its financial performance.

  13. Meeting the needs of tomorrow's public service: Guidelines for professional education in public administration

    Science.gov (United States)

    Chapman, R. L.; Cleaveland, F. N.

    1973-01-01

    The educational programs for public administration were studied to develop guidelines for meeting the requirements of public service in the 1980's. The current state of education for public service is discussed along with a prospective view of the service over the next decade. Criteria for evaluating graduate programs are presented.

  14. Higher Education Research in Asia: A Publication and Co-Publication Analysis

    Science.gov (United States)

    Jung, Jisun; Horta, Hugo

    2013-01-01

    This study explores higher education research in Asia. Drawing on scientometrics, the mapping of science and social network analysis, this paper examines the publications of 38 specialised journals on higher education over the past three decades. The findings indicate a growing number of higher education research publications but the proportion of…

  15. 77 FR 56840 - Meeting of the Environmental Financial Advisory Board-Public Notice

    Science.gov (United States)

    2012-09-14

    ... ENVIRONMENTAL PROTECTION AGENCY [FRL-9727-8] Meeting of the Environmental Financial Advisory Board... meeting. SUMMARY: The United States Environmental Protection Agency's (EPA) Environmental Financial... expected on the following topics: Clean air technology; tribal environmental programs; transit-oriented...

  16. Personal Financial Planning for Retirement: A Study with Specialization Courses' Students of a Higher Education Institution

    Directory of Open Access Journals (Sweden)

    Jônatas Dietrich

    2016-08-01

    Full Text Available This article presents the results of a research aimed to identify whether students of specialization of a higher education institution of Rio Grande do Sul held a personal financial planning for retirement. Yet, through this study it was sought to determine how these students do their financial planning for retirement, and those who do not realize it why they do not. To develop this study, the method used had quantitative and descriptive approach, the results were obtained through a research conducted in the first half of 2015 with 166 students in 11 courses of specialization of a higher education institution. As a result, it was found that less than half of respondents hold a financial planning for retirement, the majority uses the private pension as a major investment for such planning and that those who do not realize allege the lack of resources to save and invest or, yet, they consider themselves too young to start this planning, but it was found that the vast majority of participants do not realize that financial planning for retirement plan to do it. Still, it was contacted that the level of knowledge of personal finance and items related to social security is greatest among participants who hold a personal financial planning for retirement.

  17. The Risks of Strategic Decisions in the Sphere of Financial and Economic Security of Public-Private Partnership

    Directory of Open Access Journals (Sweden)

    Solodovnik Olesia O.

    2017-06-01

    Full Text Available The article is aimed at studying and substantiating the theoretical and methodological aspects of development, analysis and assessment of strategic decisions in the sphere of financial and economic security of public-private partnership (PPP in the context of the risks of their implementation. A study on the essence and characteristics of strategic decisions in the sphere of financial and economic security of PPP has led to the conclusion that each such decision should be considered and assessed in the context of the risks of its implementation, and the risk theory could be seen as the scientific basis for defining strategic alternatives and developing a criteria base for assessing them. The article proposes a list and systematization of the PPP risks that allow to: itemize the risks to the external and internal environment of PPP and to identify the prerequisites and sources of threats to the financial and economic interests of parties to the partnership; analyze and evaluate the strategic alternatives for risk distribution among partners in the context of implications for financial and economic security of PPP; determine the risks of achieving the objectives of the strategy for financial and economic security of PPP and to evaluate alternative strategies in terms of partners; account the potential occurrence and development of systemic risks and threats to the financial and economic security of PPP, as well as the use of complementary protective mechanisms; evaluate the results of a strategy to protect the financial and economic interests of parties to the PPP.

  18. Innovation in NASA's Astrophysics Education and Public Outreach

    Science.gov (United States)

    Hasan, H.; Smith, D.

    2014-07-01

    New technology and media are being rapidly incorporated in NASA's Astrophysics Education and Public Outreach (EPO) portfolio. In addition to web pages that provide basic information on missions and links to educational sites, missions have developed Facebook and Twitter followers. Recent highlights are presented about the innovative techniques used in presenting NASA science to the public, educators and students, together with representative examples. The immense treasure trove of electronic NASA EPO material is available to the public.

  19. Shaping public health education, research, and policy in the Arab ...

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

    Arab countries often face multifaceted health challenges, including gaps and ... play a critical role in filling this gap by educating the public health workforce as well as ... implement an alternative institutional model for public health based on a ...

  20. Use of care management practices in small- and medium-sized physician groups: do public reporting of physician quality and financial incentives matter?

    Science.gov (United States)

    Alexander, Jeffrey A; Maeng, Daniel; Casalino, Lawrence P; Rittenhouse, Diane

    2013-04-01

    To examine the effect of public reporting (PR) and financial incentives tied to quality performance on the use of care management practices (CMPs) among small- and medium-sized physician groups. Survey data from The National Study of Small and Medium-sized Physician Practices were used. Primary data collection was also conducted to assess community-level PR activities. The final sample included 643 practices engaged in quality reporting; about half of these practices were subject to PR. We used a treatment effects model. The instrumental variables were the community-level variables that capture the level of PR activity in each community in which the practices operate. (1) PR is associated with increased use of CMPs, but the estimate is not statistically significant; (2) financial incentives are associated with greater use of CMPs; (3) practices' awareness/sensitivity to quality reports is positively related to their use of CMPs; and (4) combined PR and financial incentives jointly affect CMP use to a greater degree than either of these factors alone. Small- to medium-sized practices appear to respond to PR and financial incentives by greater use of CMPs. Future research needs to investigate the appropriate mix and type of incentive arrangements and quality reporting. © Health Research and Educational Trust.

  1. Florida's Opinion on K-12 Public Education Spending

    Science.gov (United States)

    Forster, Greg

    2006-01-01

    This scientifically representative poll of 1,200 Floridians finds that public opinion about K-12 public education spending is seriously misinformed. Floridians think public schools need more money, but the main reason is that they are badly mistaken about how much money the public schools actually get. Key findings of the study include: (1) Half…

  2. 34 CFR 300.101 - Free appropriate public education (FAPE).

    Science.gov (United States)

    2010-07-01

    ... EDUCATION OF CHILDREN WITH DISABILITIES State Eligibility Fape Requirements § 300.101 Free appropriate... ensure that FAPE is available to any individual child with a disability who needs special education and... 34 Education 2 2010-07-01 2010-07-01 false Free appropriate public education (FAPE). 300.101...

  3. Using Crisis Simulations in Public Relations Education

    Science.gov (United States)

    Veil, Shari R.

    2010-01-01

    Objectives: Students will demonstrate research, decision making, team building, and public speaking skills, while applying issues management and crisis communication concepts in a realistic setting. Courses: Introduction to Public Relations, Public Relations Cases, Crisis Communication.

  4. STRENGTHENING THE SUSTAINABILITY OF PUBLIC FINANCES BY MEANS OF FINANCIAL LAW FOCUSED ON THE CONTROL AND AUDIT EXERCISE

    Directory of Open Access Journals (Sweden)

    Ionel BOSTAN

    2016-02-01

    Full Text Available The activity to prevent embrittlement sustainability of public finances should manifest itself permanently, regardless of economic circumstances - national or European. This, more so as it was set by the Stability and Growth Pact (SGP, which introduces new rules on fiscal policy. Regulations and exercise adequate of financial control and public audit are intended to give certain guarantees on landing approach this topic (most on enhancing sustainability of public finances. Therefore, our approach aims to reveal some aspects of fiscal consolidation by means of financial law focused on exercise fiscal control and public audit. Our references aim the current regulatory of this important organization and functioning rule of law activities and results reported.

  5. Portugal and the Global Financial Crisis – short-sighted politics, deteriorating public finances and the bailout imperative

    OpenAIRE

    Paulo T. Pereira,; Lara Wemans,

    2012-01-01

    The aim of this paper is twofold. On the one hand to explain the institutional, economic and political foundations of the Portuguese bailout in April 2011. On the other hand, to clarify the impact of the global financial crisis (GFC) in Portuguese public finances, and the interaction between domestic fiscal policy and monitoring and recommendations from the European Commission (EC) and the European Council (ECo). A long run perspective (1974-2011) on management of public finances ...

  6. Effect of Non Financial Incentives on Job Satisfaction of Teachers in Public Secondary Schools--Survey of Kisii Sub County

    Science.gov (United States)

    Sabina, Asiago Lenah; Okibo, Walter; Nyang'au, Andrew; Ondima, Cleophas

    2015-01-01

    Job satisfaction is a major challenge among employees in many organizations. The purpose of this research project is to assess the effect of non-financial incentives on job satisfaction of teachers in public secondary schools of Kisii Sub County in the Republic of Kenya. The specific objectives for the study include: to assess the effect of…

  7. Fulfillment Research Resources through Access Financial Report fo Go Public Company at Library STIE Perbanas Surabaya Perpustakaan STIE Perbanas Surabaya

    Directory of Open Access Journals (Sweden)

    Melati Purba Bestari

    2018-01-01

    Full Text Available Modern libraries are characterized by the diversity of information services to users, including to fulfill the information needs of researchers. Fulfill the information requirements for this research group is very important because the information provided affect the quality of research. Library of STIE Perbanas Surabaya efforts to fulfill the information needs of researchers is to provide research resources through the provision of access annual and financial report for go public company. To provide convenience to users who do research and need annual and financial report for go public, library of STIE Perbanas Surabaya provide easy access through online catalog. To fulfill the annual and financial report for go public company, library tracking data on Indonesian stock exchange and go public company. Library attempts to provide easy access to information is expected to support a process that requires researchers and  annual and financial report data so as to improve the quality and quantity of scientific works in the field of economics science, especially for subject of banking, finance and business.

  8. Fulfillment Research Resources through Access Financial Report fo Go Public Company at Library STIE Perbanas Surabaya Perpustakaan STIE Perbanas Surabaya

    Directory of Open Access Journals (Sweden)

    Melati Purba Bestari

    2016-07-01

    Full Text Available Modern libraries are characterized by the diversity of information services to users, including to fulfill the information needs of researchers. Fulfilling the information requirements for this research group is very important because the information provided affect the quality of research. Library of STIE Perbanas Surabaya efforts to fulfill the information needs of researchers is to provide research resources through the provision of access annual and financial report for go public company. To provide convenience to users who do research and need annual and financial report for go public, library of STIE Perbanas Surabaya provide easy access through online catalog. To fulfill the annual and financial report for go public company, library tracked data on Indonesian stock exchange and go public company. Library attempts to provide easy access to information is expected to support a process that requires researchers and annual and financial report data so as to improve the quality and quantity of scientific works in the field of economics science, especially for subject of banking, finance and business.

  9. In-house training, formal education and public outreach

    International Nuclear Information System (INIS)

    Willis, Y.A.

    1992-01-01

    This paper assumes that a stronger national commitment to public education on nuclear energy and, most particularly radioactive waste management, it needed to overcome public resistance to nuclear projects. Effective public education must become the superordinate goal uniting industry, government, professional societies, national laboratories and the educational community. Since instruction is labor intensive, we must search for more cost effective ways of achieving results. Therefore, this paper proposes: Collaborative training and educational strategies involving as many of the stakeholders as possible; and Innovative tools to improve the credibility, quality and cost effectiveness of education. This win-win approach can reduce the collective expenditures through cost-sharing, as well as the sharing of resources and products. It can close gaps in both in-house training and formal education. Finally, in public outreach, the joint approach addresses the politics of sponsorship by providing checks and balances, and thus improving credibility and public acceptance

  10. Models of education in medicine, public health, and engineering.

    Science.gov (United States)

    Garcia, Patricia; Armstrong, Robert; Zaman, Muhammad H

    2014-09-12

    Discussion on global health in both the academic and the public domain has focused largely on research, capacity building, and service delivery. Although these efforts along with financial commitments from public and private partners have contributed to a broader appreciation and understanding of global health challenges, the reflection of global health in academic training has largely been lacking. However, integrative models are beginning to appear. Copyright © 2014, American Association for the Advancement of Science.

  11. Benefits Awareness: Educating Industry, Finance, and the Public About Space Commercialization

    Science.gov (United States)

    Powers, Blake; Nall, Mark; Casas, Joseph C.; Henderson, Robin N. (Technical Monitor)

    2002-01-01

    For space to be truly commercialized, businesses of all sizes and types must be involved, from foundries to agricultural research initiatives. Achieving this goal, however, requires three separate but integrated educational efforts to support it. The first is to educate industry leaders about the possibilities available through such research, while dispelling some of the myths and misinformation educate the financial community about the economic benefits that result both from the research and the leveraging of private research dollars through the use of space and microgravity research. The third is to educate the public about the tangible benefits that come directly to them from such efforts, the economic benefits to national economies from same, and the other less tangible benefits that will cascade from commercial operations. Together, these steps will educate and provide the framework necessary to help advance space commercialization.

  12. Publicity.

    Science.gov (United States)

    Chisholm, Joan

    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…

  13. NASA's Swift Education and Public Outreach Program

    Science.gov (United States)

    Cominsky, L. R.; Graves, T.; Plait, P.; Silva, S.; Simonnet, A.

    2004-08-01

    Few astronomical objects excite students more than big explosions and black holes. Gamma Ray Bursts (GRBs) are both: powerful explosions that signal the births of black holes. NASA's Swift satellite mission, set for launch in Fall 2004, will detect hundreds of black holes over its two-year nominal mission timeline. The NASA Education and Public Outreach (E/PO) group at Sonoma State University is leading the Swift E/PO effort, using the Swift mission to engage students in science and math learning. We have partnered with the Lawrence Hall of Science to create a ``Great Explorations in Math and Science" guide entitled ``Invisible Universe: from Radio Waves to Gamma Rays," which uses GRBs to introduce students to the electromagnetic spectrum and the scale of energies in the Universe. We have also created new standards-based activities for grades 9-12 using GRBs: one activity puts the students in the place of astronomers 20 years ago, trying to sort out various types of stellar explosions that create high-energy radiation. Another mimics the use of the Interplanetary Network to let students figure out the direction to a GRB. Post-launch materials will include magazine articles about Swift and GRBs, and live updates of GRB information to the Swift E/PO website that will excite and inspire students to learn more about space science.

  14. Financial Aid and Minority Participation in Graduate Education: A Research Agenda for Today. A Research Report of the Minority Graduate Education (MGE) Project.

    Science.gov (United States)

    Nettles, Michael

    A proposed agenda to study why minority participation in graduate education is so limited and so often unsuccessful is presented. Considerations to bear in mind include: what kind of financial returns minority students receive as a result of completing graduate school; the limited financial support available for graduate education; the lack of…

  15. Educational inequalities in health expectancy during the financial crisis in Denmark.

    Science.gov (United States)

    Brønnum-Hansen, Henrik; Baadsgaard, Mikkel; Eriksen, Mette Lindholm; Andersen-Ranberg, Karen; Jeune, Bernard

    2015-12-01

    To investigate educational differentials in health expectancy among 50-year-old Danes before and during the financial crisis. Nationwide register data on mortality were combined with data from SHARE surveys in 2006/2007 and 2010/2011 to estimate disability-free life expectancy (DFLE) and expected lifetime in self-rated good health by educational level. The difference in life expectancy between 50-year-old men and women with high and low educational levels increased by 0.3 and 0.8 years, respectively. The overall educational differentials in DFLE did not change much for women, whereas for men the tendency was that DFLE increased for those with high educational level and decreased for those with less education ascending the difference by almost 2 years (from 5.9 to 7.8 years), although the difference was not statistically significant. The educational disparity in expected lifetime in self-rated good health increased by 1.3 years for men and 1.2 years for women. The social inequality in DFLE for men and expected lifetime in self-rated good health for both genders increased slightly during the short period. The financial crisis did not seem to indicate a change in the persistent trend of the widening social gap.

  16. Patient perceptions of asthma-related financial burden: public vs. private health insurance in the United States.

    Science.gov (United States)

    Patel, Minal R; Caldwell, Cleopatra H; Song, Peter X K; Wheeler, John R C

    2014-10-01

    Given the complexity of the health insurance market in the United States and the confusion that often stems from these complexities, patient perception about the value of health insurance in managing chronic disease is important to understand. To examine differences between public and private health insurance in perceptions of financial burden with managing asthma, outcomes, and factors that explain these perceptions. Secondary analysis was performed using baseline data from a randomized clinical trial that were collected through telephone interviews with 219 African American women seeking services for asthma and reporting perceptions of financial burden with asthma management. Path analysis with multigroup models and multiple variable regression analyses were used to examine associations. For public (P financial burden through different explanatory pathways. When adjusted for multiple morbidities, asthma control, income, and out-of-pocket expenses, those with private insurance used fewer inpatient (P financial burden was associated with more urgent office visits (P financial burden regardless of health insurance report more urgent health care visits and lower quality of life. Burden may be present despite having and being able to generate economic resources and health insurance. Further policy efforts are indicated and special attention should focus on type of coverage. Copyright © 2014 American College of Allergy, Asthma & Immunology. Published by Elsevier Inc. All rights reserved.

  17. Education Improves Public Health and Promotes Health Equity.

    Science.gov (United States)

    Hahn, Robert A; Truman, Benedict I

    2015-01-01

    This article describes a framework and empirical evidence to support the argument that educational programs and policies are crucial public health interventions. Concepts of education and health are developed and linked, and we review a wide range of empirical studies to clarify pathways of linkage and explore implications. Basic educational expertise and skills, including fundamental knowledge, reasoning ability, emotional self-regulation, and interactional abilities, are critical components of health. Moreover, education is a fundamental social determinant of health - an upstream cause of health. Programs that close gaps in educational outcomes between low-income or racial and ethnic minority populations and higher-income or majority populations are needed to promote health equity. Public health policy makers, health practitioners and educators, and departments of health and education can collaborate to implement educational programs and policies for which systematic evidence indicates clear public health benefits. © The Author(s) 2015.

  18. Public acceptability of financial incentives for smoking cessation in pregnancy and breast feeding: a survey of the British public

    Science.gov (United States)

    Hoddinott, Pat; Morgan, Heather; MacLennan, Graeme; Sewel, Kate; Thomson, Gill; Bauld, Linda; Yi, Deokhee; Ludbrook, Anne; Campbell, Marion K

    2014-01-01

    Objective To survey public attitudes about incentives for smoking cessation in pregnancy and for breast feeding to inform trial design. Design Cross-sectional survey. Setting and participants British general public. Methods Seven promising incentive strategies had been identified from evidence syntheses and qualitative interview data from service users and providers. These were shopping vouchers for: (1) validated smoking cessation in pregnancy and (2) after birth; (3) for a smoke-free home; (4) for proven breast feeding; (5) a free breast pump; (6) payments to health services for reaching smoking cessation in pregnancy targets and (7) breastfeeding targets. Ipsos MORI used area quota sampling and home-administered computer-assisted questionnaires, with randomised question order to assess agreement with different incentives (measured on a five-point scale). Demographic data and target behaviour experience were recorded. Analysis used multivariable ordered logit models. Results Agreement with incentives was mixed (ranging from 34% to 46%) among a representative sample of 1144 British adults. Mean agreement score was highest for a free breast pump, and lowest for incentives for smoking abstinence after birth. More women disagreed with shopping vouchers than men. Those with lower levels of education disagreed more with smoking cessation incentives and a breast pump. Those aged 44 or under agreed more with all incentive strategies compared with those aged 65 and over, particularly provider targets for smoking cessation. Non-white ethnic groups agreed particularly with breastfeeding incentives. Current smokers with previous stop attempts and respondents who had breast fed children agreed with providing vouchers for the respective behaviours. Up to £40/month vouchers for behaviour change were acceptable (>85%). Conclusions Women and the less educated were more likely to disagree, but men and women of childbearing age to agree, with incentives designed for their benefit

  19. Improving Publication: Advice for Busy Higher Education Academics

    Science.gov (United States)

    Gibbs, Anita

    2016-01-01

    A major challenge for higher education academics is to research and publish when faced with substantial teaching responsibilities, higher student numbers, and higher output expectations. The focus of this piece is to encourage publication more generally by educators, and to build publication capacity, which academic developers can facilitate. The…

  20. Significance of the NCA's "Dialogue on Public Relations Education" Conference.

    Science.gov (United States)

    Kruckeberg, Dean; Paluszek, John L.

    1999-01-01

    Contends that the 1998 Summer Conference of the National Communication Association, and the massive formative research in preparation for it, were seminal in examining current public-relations practice and education, in advocating education norms for the future, and in contributing to a much-needed ecumenism among the diverse public-relations…

  1. Applying Constructivism to Improve Public Relations for Education

    Science.gov (United States)

    Marek, Michael

    2005-01-01

    Educators are often hesitant to use techniques of public relations and marketing communication to attempt to alter undesirable understandings of the rationale and processes of education held by external constituencies. This paper shows that contemporary practice in public relations and marketing communication can be conceptualized as an…

  2. Educating the Public Health Workforce: A Scoping Review

    Directory of Open Access Journals (Sweden)

    Donghua Tao

    2018-02-01

    Full Text Available The aim of this scoping review was to identify and characterize the recent literature pertaining to the education of the public health workforce worldwide. The importance of preparing a public health workforce with sufficient capacity and appropriate capabilities has been recognized by major organizations around the world (1. Champions for public health note that a suitably educated workforce is essential to the delivery of public health services, including emergency response to biological, manmade, and natural disasters, within countries and across the globe. No single repository offers a comprehensive compilation of who is teaching public health, to whom, and for what end. Moreover, no international consensus prevails on what higher education should entail or what pedagogy is optimal for providing the necessary education. Although health agencies, public or private, might project workforce needs, the higher level of education remains the sole responsibility of higher education institutions. The long-term goal of this study is to describe approaches to the education of the public health workforce around the world by identifying the peer-reviewed literature, published primarily by academicians involved in educating those who will perform public health functions. This paper reports on the first phase of the study: identifying and categorizing papers published in peer-reviewed literature between 2000 and 2015.

  3. Social Justice and Education in the Public and Private Spheres

    Science.gov (United States)

    Power, Sally; Taylor, Chris

    2013-01-01

    This paper explores the complex relationship between social justice and education in the public and private spheres. The politics of education is often presented as a battle between left and right, the state and the market. In this representation, the public and the private spheres are neatly aligned on either side of the line of battle, and…

  4. Benchmarking Non Public Hospitals in Puerto Rico: A Key Component in the Financial Performance

    Directory of Open Access Journals (Sweden)

    Arisbel Ramos Martin

    2016-03-01

    Full Text Available Benchmarking is considered a key component of the organizational performance measurement system. This study examines a sample of 53 profit and nonprofit hospitals registered in the American Hospital Directory, through four financial dimensions: liquidity, efficiency, profitability and capital structure. The purpose of the study is to validate whether the financial industry benchmark differs or not from a group of 17 selected financial ratios of profit and nonprofit hospitals, to determine if their financial performance is efficient or inefficient in the Puerto Rico health care system. The findings from the research show that 53% or more of the 17 selected financial ratios, compared globally, suggest being efficient in both types of hospitals. This means that these financial ratios were greater than or equal to the industry benchmark.

  5. NASA Resources for Educators and Public

    Science.gov (United States)

    Morales, Lester

    2012-01-01

    A variety of NASA Classroom Activities, Educator Guides, Lithographs, Posters and more are available to Pre ]service and In ]service Educators through Professional Development Workshops. We are here for you to engage, demonstrate, and facilitate the use of educational technologies, the NASA Website, NASA Education Homepage and more! We are here for you to inspire you by providing in-service and pre- service training utilizing NASA curriculum support products. We are here for you to partner with your local, state, and regional educational organizations to better educate ALL! NASA AESP specialists are experienced professional educators, current on education issues and familiar with the curriculum frameworks, educational standards, and systemic architecture of the states they service. These specialists provide engaging and inspiring student presentations and teacher training right at YOUR school at no cost to you! Experience free out-of-this-world interactive learning with NASA's Digital Learning Network. Students of all ages can participate in LIVE events with NASA Experts and Education Specialists. The Exploration Station provides NASA educational programs that introduce the application of Science, Technology, Engineering, & Mathematics, to students. Students participate in a variety of hands-on activities that compliment related topics taught by the classroom teacher. NASA KSC ERC can create Professional Development Workshops for teachers in groups of fifteen or more. Education/Information Specialists also assist educators in developing lessons to meet Sunshine State and national curriculum standards.

  6. Public Relations Education and the Business Schools.

    Science.gov (United States)

    Wright, Donald K.

    1982-01-01

    Reports on a study to examine what is being taught in U.S. business schools. Found that public relations is not being taught at most of the major schools, although many universities offer public policy courses which cover some elements important to public relations. For journal availability, see CS 705 902. (PD)

  7. Computer-Based Simulation Games in Public Administration Education

    OpenAIRE

    Kutergina Evgeniia

    2017-01-01

    Computer simulation, an active learning technique, is now one of the advanced pedagogical technologies. Th e use of simulation games in the educational process allows students to gain a firsthand understanding of the processes of real life. Public- administration, public-policy and political-science courses increasingly adopt simulation games in universities worldwide. Besides person-to-person simulation games, there are computer-based simulations in public-administration education. Currently...

  8. Financial Management In Public Secondary Schools In Kenya A Case Study Of Lurambi Sub-County Kakamega County

    Directory of Open Access Journals (Sweden)

    Rose Kahavizakiriza

    2015-08-01

    Full Text Available Abstract This study set out to identify knowledge skills and attitudes required by principals of public secondary schools in Lurambi Sub-county in Kakamega County Kenya for effective financial management. The rationale for focusing on the financial management of public secondary schools was based on evidence in contemporary literature showing that there existed problems in schools over the management of funds because parents complained of financial mismanagement. The main objective of this study was to find outfinancial management in public secondary schools in Kenya. The specific objectives were To find out whether principals of public secondary schools identify and mobilize financial resources for their institutions to find out whether principals draw up budgets for their schools according to priorities of the school needs to find out whether supervision monitoring and control of the budget is carried out by principals of public secondary schools. Therefore there was need to find out ways of ensuring efficient financial management in schools. The study was carried out in public secondary schools in Lurambi Sub-county of Kakamega County covering Lurambi and Municipality. The target population for this study consisted of seventeen 17 principals of public secondary schools seventeen 17 school bursars one hundred and thirty six 136 H.O.Ds and seventeen 17 B.O.G representatives giving a total of one hundred and eighty seven 187 people. Sample population was purposively selected from twelve 12 public secondary schools in Lurambi Sub-county through simple random within the clusters of principals school bursars H.O.Ds representatives of B.O.G. The study adopted a descriptive survey design which helped to establish and describe the knowledge skills and attitudes principals of public secondary schools require for effective performance. Reliability coefficient of the instruments was calculated using cronbachs reliability test. Data analysis revealed that

  9. Analysing public relations education through international standards: The Portuguese case

    OpenAIRE

    Gonçalves, Gisela Marques Pereira; Spínola, Susana de Carvalho; Padamo, Celma

    2013-01-01

    By using international reports on PR education as a benchmark we analyse the status of PR higher education in Portugal. Despite differences among the study programs, the findings reveal that the standard five courses recommendation by the Commission on Public Relations Education (CPRE) are a part of Portuguese undergraduate curriculum. This includes 12 of the 14 content field guidelines needed to achieve the ideal master's program. Data shows, however, the difficulty of positioning public rel...

  10. Public awareness, education and international cooperative endeavors

    Digital Repository Service at National Institute of Oceanography (India)

    Shetye, S.R.

    . The need of the hour seems to be a major overhaul of our education infrastructure at post-graduate level. We need to make this education more quantitative and multidisciplinary with emphasis on the Earth System Science. The education must include new...

  11. Financial Planning and Financial Instruments: 2013 in Review, 2014 in Prospect

    OpenAIRE

    Mark Brimble; Ciorstan Smark

    2013-01-01

    The Global Financial Crisis (GFC); changes in regulation; issues in public perception and trust have contributed to a troubled 2013 for financial planners. As financial planning and wealth management providers seek to bolster their professional status, the Financial Planning Education Council’s National Curriculum and Accreditation Framework and ASIC’s minimum training requirements are also a space to watch. In prospect, 2014 will offer opportunities and challenges in the form of ...

  12. An Exploratory Look at Graduate Public Relations Education.

    Science.gov (United States)

    Aldoory, Linda; Toth, Elizabeth L.

    2000-01-01

    Conducts a content analysis of web pages to examine 26 United States Masters degree programs in public relations for their degree requirements, core courses, public relations courses, and optional courses. Finds a lack of adherence to the recommendations of the Foundation for Public Relations Research and Education. (NH)

  13. Teaching International Public Relations: An Update Report among Educators

    Science.gov (United States)

    Mak, Angela Ka Ying

    2017-01-01

    Involvement in international and multicultural career-related practices is ever on the rise in a global economic and political society, especially in public relations. This article reported an update of examining the attributes of public relations educators and their institutions in teaching of international public relations (IPR) through an…

  14. Intercultural Interpretations: Making Public Relations Education Culturally Relevant

    Science.gov (United States)

    Chia, Joy

    2009-01-01

    Public relations educators delivering courses to international students find that each cohort of students interprets and understands public relations theory and its application to practice according to their respective cultures. The premise of this paper is to reflect on some of the interpretations and expectations of public relations students…

  15. Mental Health: A Case for Spiritual Education in Public Schools.

    Science.gov (United States)

    Dennis, Dixie L.; Dennis, Brent G.

    2002-01-01

    Suggests a unique mental health prevention strategy that focuses on spiritual education in public schools, defining spirituality, describing the spirituality-mental health connection, highlighting educators' responsibility toward spiritual education, and offering specific activities and strategies for enhancing students' spirituality suitable for…

  16. Public and Private Enforcement of European Private Law in the Financial Services Sector

    NARCIS (Netherlands)

    Cherednychenko, Olha O.

    2015-01-01

    Particularly in the wake of the global financial crisis, ensuring effective enforcement of the rules governing the relationship between financial institutions and their (potential) clients ranks high on the EU political agenda. Traditionally, such rules were enforced by civil courts at the

  17. The long arm of finance: Exploring the unlikely financialization of governments and public institutions

    NARCIS (Netherlands)

    Hendrikse, R.P.

    2015-01-01

    It is often claimed that the power of finance is pervasive and omnipresent, yet the delicate ways in which financialization exerts its will across space remain relatively little explored. In fact, such claims obscure the fact that financial development constitutes a profoundly uneven process - both

  18. Family Ownership, Firm’s Financial Characteristics and Capital Structure: Evidence from Public Listed Companies in Malaysia

    Directory of Open Access Journals (Sweden)

    Punitharaja NADARAJA

    2011-06-01

    Full Text Available Capital structure is identified as one of focal facet in corporate finance branch of learning. It provides comprehension on how firms choose to finance their operations and expansion. The objective of this study is to explore the determinants of capital structure of Malaysian public listed companies. The period of 2001-2006 was selected in this study, which reflected the post Asian financial crisis period. Firm’s financial characteristics consist of size, growth, profitability, liquidity and ability to service debt. Family ownership which was identified as a unique feature in the Malaysian corporate sector was used to measure the effect of corporate governance in capital structure decision. Using panel data approach, this study infers that the role of ownership structure in the form of family ownership though is not significantly related to capital structure, its inclusion in the empirical equation changes the significance of other variables. Except for growth, all other financial characteristics have significant relationships with capital structure.

  19. PUBLIC AND PRIVATE HIGHER EDUCATION INSTITUTIONS IN MALAYSIA: COMPETING, COMPLEMENTARY OR CROSSBREEDS AS EDUCATION PROVIDERS

    OpenAIRE

    Wan Chang Da

    2007-01-01

    Delivery of higher education used to be exclusive to the public sector in Malaysia. However, legislative changes made in 1996 led to the coexistence of public and private higher education institutions. In 2007, there were 20 public universities compared to more than 500 private institutions, of which 30 are currently categorised as universities or university colleges. Looking at their respective roles as higher education providers, public and private institutions display characteristics of be...

  20. Accrual financial reporting in the Public Sector: Is it a reality?

    Directory of Open Access Journals (Sweden)

    Isabel Brusca Alijarde

    2014-09-01

    Full Text Available Although modernization of governmental accounting has led to the implementation of accrual financial reporting, budgets in most continental European countries, including Spain, continue to be based on cash or modified cash methods. Consequently, cash-based and accrualbased financial information coexist. This may create problems for the full implementation of accrual financial statements. This paper analyzes the differences in practice between the results disclosed in financial and budgetary statements under both bases of accounting in order to identify to what extent accrual accounting has been implemented and to verify whether budgetary and accrualbased financial figures are significantly different. The research findings show that there is a high correlation between the current budgetary result and the economic result and, therefore, that in practice the accrual principle has not been implemented effectively.

  1. The Impact of Social and Financial Education on Savings Attitudes and Behavior Among Primary School Children in Uganda

    NARCIS (Netherlands)

    Supanantaroek, Suthinee; Lensink, Robert; Hansen, Nina

    2017-01-01

    Background: Saving plays a crucial role in the process of economic growth. However, one main reason why poor people often do not save is that they lack financial knowledge. Improving the savings culture of children through financial education is a promising way to develop savings attitudes and

  2. Student Aid Time-Bomb: The Coming Crisis in Canada's Financial Aid System. Canadian Educational Report Series

    Science.gov (United States)

    Junor, Sean; Usher, Alex

    2006-01-01

    This paper describes a looming crisis in Canadian student financial assistance. It begins by summarizing the known evidence with respect to student financial assistance. It notes that many studies have emphasized the central importance of grants targeted to low-income students as a means to expand of access to post-secondary education, but that…

  3. Your Audit and Financial Controls.

    Science.gov (United States)

    Hatch, Mary B.; And Others

    Audits should be performed on school accounting systems because they are required by law and they provide independent reviews of school financial procedures and suggestions for improvement. A licensed certified public accountant, public accountant, or an accountant who has met the Continuation of Education requirement should perform the audit.…

  4. Financial Constraints: Explaining Your Position.

    Science.gov (United States)

    Cargill, Jennifer

    1988-01-01

    Discusses the importance of educating library patrons about the library's finances and the impact of budget constraints and the escalating cost of serials on materials acquisition. Steps that can be taken in educating patrons by interpreting and publicizing financial information are suggested. (MES)

  5. Public acceptability of financial incentives for smoking cessation in pregnancy and breast feeding: a survey of the British public.

    Science.gov (United States)

    Hoddinott, Pat; Morgan, Heather; MacLennan, Graeme; Sewel, Kate; Thomson, Gill; Bauld, Linda; Yi, Deokhee; Ludbrook, Anne; Campbell, Marion K

    2014-07-18

    To survey public attitudes about incentives for smoking cessation in pregnancy and for breast feeding to inform trial design. Cross-sectional survey. British general public. Seven promising incentive strategies had been identified from evidence syntheses and qualitative interview data from service users and providers. These were shopping vouchers for: (1) validated smoking cessation in pregnancy and (2) after birth; (3) for a smoke-free home; (4) for proven breast feeding; (5) a free breast pump; (6) payments to health services for reaching smoking cessation in pregnancy targets and (7) breastfeeding targets. Ipsos MORI used area quota sampling and home-administered computer-assisted questionnaires, with randomised question order to assess agreement with different incentives (measured on a five-point scale). Demographic data and target behaviour experience were recorded. Analysis used multivariable ordered logit models. Agreement with incentives was mixed (ranging from 34% to 46%) among a representative sample of 1144 British adults. Mean agreement score was highest for a free breast pump, and lowest for incentives for smoking abstinence after birth. More women disagreed with shopping vouchers than men. Those with lower levels of education disagreed more with smoking cessation incentives and a breast pump. Those aged 44 or under agreed more with all incentive strategies compared with those aged 65 and over, particularly provider targets for smoking cessation. Non-white ethnic groups agreed particularly with breastfeeding incentives. Current smokers with previous stop attempts and respondents who had breast fed children agreed with providing vouchers for the respective behaviours. Up to £40/month vouchers for behaviour change were acceptable (>85%). Women and the less educated were more likely to disagree, but men and women of childbearing age to agree, with incentives designed for their benefit. Trials evaluating reach, impact on health inequalities and ethnic

  6. What Do the Public Know about Anatomy? Anatomy Education to the Public and the Implications

    Science.gov (United States)

    Taylor, Adam M.; Diggle, Peter; Wessels, Quenton

    2018-01-01

    Public knowledge of the anatomical "self" is lacking and evidence points towards a growing need for anatomy education to the wider public. The public were offered the opportunity to learn human anatomy and complete an anatomical knowledge survey afterwards. Sixty-three participants volunteered to attempt to place 20 anatomical structures…

  7. Benefits and Costs of For-Profit Public Education

    Directory of Open Access Journals (Sweden)

    Alex Molnar

    2001-04-01

    Full Text Available As a policy initiative, for-profit operation of public schools has not lived up to the claims of its proponents. An examination of issues such as teaching methods, academic achievement, autonomy, local control, and the image and influence of for-profit public schools suggests that "for-profits" are unlikely to succeed in the long term in improving the overall quality of public education. They do, however, seem capable of harming public schools.

  8. How Do Higher Education Institutions Enhance Their Financial Autonomy? Examples from Finnish Polytechnics

    Science.gov (United States)

    Kohtamaki, Vuokko

    2011-01-01

    Numerous studies have addressed how state authorities and public funding bodies control, regulate, steer, supervise or oversee higher education institutions. There are fewer studies on how higher education institutions respond to the actions of the mentioned authorities. States have aimed at increasing the autonomy of higher education…

  9. Community-Based Financial Literacy Education in a Cultural Context: A Study of Teacher Beliefs and Pedagogical Practice

    Science.gov (United States)

    Tisdell, Elizabeth J.; Taylor, Edward W.; Forte, Karin Sprow

    2013-01-01

    This article presents the findings related to teaching beliefs and pedagogical practices of a study that examined how financial literacy educators educate adults from underserved population groups in community-based settings. The study is theoretically framed in the teaching beliefs and culturally responsive education literature. Findings reveal a…

  10. Financial and Mathematical Model of Payroll for Labour Remuneration of Teaching Staff in the Sphere of Secondary Professional Education

    Directory of Open Access Journals (Sweden)

    Aleksandr Vladimirovich Dorzhdeev

    2015-12-01

    Full Text Available The article is devoted to building up a financial and mathematical model and designing the appropriate procedure of forming the quota, directed to the payroll of the vocational education teaching staff under the circumstances of normative-per capita financing. Nowadays the given problem occurred after the implementation of normative-per capita financing system is one of the most urgent and complicated problems. The procedures used in many educational institutions are outdated, based on a totally hourly basis and don’t meet the modern requirements of the educational economics and financial management. The approach, suggested in the article, not only solves many financial problems of educational institutions but also reveals problem areas, unprofitable educational programs, resolves optimization tasks, and proposes the algorithm of making the appropriate managerial decisions. Besides, the article describes the distribution procedure of the teaching staff payroll among structural subdivisions of the vocational educational institutions. In the context of the given model, financing should be implemented in proportion to the part of the structural subdivision in the educational process. This part is determined on the basis of the education financial plan of the current academic year of each educational program in this educational institution. In addition, the part of each structural subdivision is determined as the sum of parts of the respective subjects of the educational plan. The suggested procedure promotes the optimization of managing financial performance of vocational educational institutions, provides the opportunity of implementing individual contracts with the teaching staff, and using a number of other modern approaches to financial management of educational institutions.

  11. Income and financial aid effects on persistence and degree attainment in public colleges

    Directory of Open Access Journals (Sweden)

    Alicia C. Dowd

    2004-05-01

    Full Text Available This study examined the distribution of financial aid among financially dependent four-year college students and the effectiveness of different types of financial aid in promoting student persistence and timely bachelor’s degree attainment. The findings of descriptive statistical and logistic regression analyses using the NCES Beginning Postsecondary Students (1990-94 data show that subsidized loans taken in the first year of college have a positive effect on persistence. The first-year distribution of aid does not close the income gap in bachelor’s degree attainment. Living on campus and first-year grade point average are the most important predictors of timely degree completion.

  12. Public information and education in Canada

    International Nuclear Information System (INIS)

    Macpherson, J.A.

    1993-01-01

    The history of providing public information on nuclear energy in Canada for more than 40 years is described. Information centers are part of all nuclear power plants and they receive many thousands of visitors each year. Until the 1970s public information programs were relatively easy. There was a lot of interest in nuclear energy, and there was little debate about it or opposition to it. But times have changed, and Canadian public information strategies and tactics have evolved to meet challenge of answering increasing public concerns. In the past 20 years Canada has gone through three phases in relationship with the public: information, communication, participation. Activities on implementation of these phases are outlined

  13. A Democratic Constitution for Public Education

    Science.gov (United States)

    Hill, Paul T.; Jochim, Ashley E.

    2014-01-01

    America's education system faces a stark dilemma: it needs governmental oversight, rules and regulations, but it also needs to be adaptable enough to address student needs and the many different problems that can arise at any given school--something that large educational bureaucracies are notoriously bad at. Paul Hill and Ashley Jochim offer here…

  14. Brooklyn Dreams: My Life in Public Education

    Science.gov (United States)

    Nieto, Sonia

    2015-01-01

    In "Brooklyn Dreams," Sonia Nieto--one of the leading authors and teachers in the field of multicultural education--looks back on her formative experiences as a student, activist, and educator, and shows how they reflect and illuminate the themes of her life's work. Nieto offers a poignant account of her childhood and the complexities of…

  15. Demographic and financial characteristics of school districts with low and high à la Carte sales in rural Kansas Public Schools.

    Science.gov (United States)

    Nollen, Nicole L; Kimminau, Kim S; Nazir, Niaman

    2011-06-01

    Reducing à la carte items in schools-foods and beverages sold outside the reimbursable meals program-can have important implications for childhood obesity. However, schools are reluctant to reduce à la carte offerings because of the impact these changes could have on revenue. Some foodservice programs operate with limited à la carte sales, but little is known about these programs. This secondary data analysis compared rural and urban/suburban school districts with low and high à la carte sales. Foodservice financial records (2007-2008) were obtained from the Kansas State Department of Education for all public K-12 school districts (n=302). χ² and t tests were used to examine the independent association of variables to à la carte sales. A multivariate model was then constructed of the factors most strongly associated with low à la carte sales. In rural districts with low à la carte sales, lunch prices and participation were higher, lunch costs and à la carte quality were lower, and fewer free/reduced price lunches were served compared to rural districts with high à la carte sales. Lunch price (odds ratio=1.2; 95% confidence interval, 1.1 to 1.4) and free/reduced price lunch participation (odds ratio=3.0; 95% confidence interval, 1.0 to 9.8) remained in the multivariate model predicting low à la carte sales. No differences were found between urban/suburban districts with low and high à la carte sales. Findings highlight important factors to maintaining low à la carte sales. Schools should consider raising lunch prices and increasing meal participation rates as two potential strategies for reducing the sale of à la carte items without compromising foodservice revenue. Copyright © 2011 American Dietetic Association. Published by Elsevier Inc. All rights reserved.

  16. The Effect of Socio-Economic status of Parents, Family Financial Management Education and Learning in Universities Connected with the Financial Literacy of the Students

    Directory of Open Access Journals (Sweden)

    Irin Widayati

    2015-02-01

    Key Words: socio-economic status of parents, family financial management education, learning in college, financial literacy   Abstrak: Tujuan penelitian ini untuk mengkaji pengaruh langsung maupun tak langsung status sosial ekonomi orang tua, pendidikan pengelolaan keuangan keluarga, dan pembelajaran di perguruan tinggi terhadap literasi finansial. Data dikumpulkan dengan melalui tes dan angket. Teknik analisis data dengan analisis jalur dan analisis regresi dengan uji selisih mutlak. Hasil penelitian adalah terdapat pengaruh langsung maupun tak langsung status sosial ekonomi orang tua, pendidikan pengelolaan keuangan keluarga, dan pembelajaran di perguruan tinggi terhadap literasi finansial. Kata kunci: status sosial ekonomi orang tua, pendidikan pengelolaan keuangan keluarga, pembelajar-an di perguruan tinggi, literasi finansial

  17. Financial and Economic Support for the Activity and Publication Openness of Workers in the Scientific Sphere: Management Doctrine

    Directory of Open Access Journals (Sweden)

    Karpinsky Borys A.

    2017-12-01

    Full Text Available The aim of the article is both in the system identification of the financial and economic features of supporting the scientific sphere and in the development of a management doctrine to increase the efficiency of activity of scientific workers in the global scientific space by combining publication openness, motivational levers, business and consumer interests based on foreign experience and strategiology of development in the realities of Ukraine. It is determined that the publication openness of a particular scientist depends on the scientific openness of publications in national print media, which are not always transparent for the global scientific space. The advantages and disadvantages of using scientometric databases as to editions that ensure the openness of scientific research results in terms of financial possibilities are considered. There singled out the managerial preference of the Information and analytical system “Bibliometrics of the Ukrainian Science”, which allows creating a bibliometric profile of a particular scientist through the environment of Google Scholar and improve the “visibility” ensuring both the improvement of his/her competitiveness and increase in the financial and economic support. There considered administrative advantages of associative complexes, similar to the Ivy League universities in America, and for the first time from the perspective of the strategiology of development there synthesized an approach regarding the creation of the given organizational structure, where the most famous classical universities would be concentrated, in Ukraine. The advantage and perspectivity of the proposed measures is the system formation of the management doctrine of financial and economic support for the scientific sphere, the optimization of using the scientific potential of the territory and ensuring its correspondence to the needs of consumers and business, the activization of publication openness and efficiency

  18. Nigeria; Publication of Financial Sector Assessment Program Documentation––Technical Note on Stress Testing

    OpenAIRE

    International Monetary Fund

    2013-01-01

    To assess the financial stability in Nigeria, various stress tests and analytic processes were undertaken jointly by the Nigerian authorities and the Financial Sector Assessment Program (FSAP) team. The exercise included macroeconomic scenario analysis and its transmission into a range of single- and multifactor shocks. The tests covered the entire Nigerian banking system and looked at the short-term horizon, in part because of data constraints. Sensitivity stress tests estimated the impact o...

  19. In search of financial sufficiency in the Spanish public university: From financing to the cost control and cost management

    Directory of Open Access Journals (Sweden)

    Santiago Aguilà

    2016-02-01

    Full Text Available Purpose: The current socio-economic context characterized by restrictive budgetary policies in the countries of the European Union has led to a reduction in public funding in the Spanish public university raising the deficit in many universities. That is why, while they are completing the implementation of a cost accounting model (Modelo Canoa to quantify their real financial needs, are also increasing academic rates with the limits established in the Decree-Law 14/2012 of 20 April as practically the only resource. This fact may ultimately affect demand. It is urgent to find therefore new sources of private funding as well as implementing techniques to control and reduce costs justified by the extreme financial situations of some universities. Design/methodology: These new sources of private funding as well as the specific techniques of control and cost management that are used in public universities outside of Spain are described. It has also made a poll to the managers of the Spanish public universities considering the diversification of funding sources and the feasibility of adopting specific techniques of control and cost management to help the achievement of financial sufficiency. Findings: Especially in the US universities, financing is more diversified and not depend so much of the increase in public rates. Specific techniques of control and cost management are also used and they are applicable to the Spanish case according to the opinion of the managers. Research limitations/implications: 82% of managers have completed the proposed poll. Originality/value: Identifying sources of private funding and specific techniques of control and cost management applicable to the Spanish public universities.

  20. Future directions for Public Health Education reforms in India

    Directory of Open Access Journals (Sweden)

    Sanjay P Zodpey

    2014-09-01

    Full Text Available Health systems globally are experiencing a shortage of competent public health professionals. Public health education across developing countries is stretched by capacity generation and maintaining an adequate ‘standard’ and ‘quality’ of their graduate product. We analyzed the Indian public health education scenario using the institutional and instructional reforms framework advanced by the Lancet Commission report on Education of Health Professionals. The emergence of a new century necessitates a re-visit on the institutional and instructional challenges surrounding public health education. Currently, there is neither an accreditation council nor a formal structure or system of collaboration between academic stakeholders. Health systems have little say in health professional training with limited dialogue between health systems and public health education institutions. Despite a recognized shortfall of public health professionals, there are limited job opportunities for public health graduates within the health system and absence of a structured career pathway for them. Public health institutions need to evolve strategies to prevent faculty attrition. A structured development program in teaching-learning methods and pedagogy is the need of the hour.

  1. A budget model to determine the financial health of nursing education programs in academic institutions.

    Science.gov (United States)

    Donnelly, Gloria

    2005-01-01

    In the allocation of resources in academic settings, hierarchies of tradition and status often supersede documented need. Nursing programs sometimes have difficulty in getting what they need to maintain quality programs and to grow. The budget is the crucial tool in documenting nursing program needs and its contributions to the entire academic enterprise. Most nursing programs administrators see only an operating expense budget that may grow or shrink by a rubric that may not fit the reality of the situation. A budget is a quantitative expression of how well a unit is managed. Educational administrators should be paying as much attention to analyzing financial outcomes as they do curricular outcomes. This article describes the development of a model for tracking revenue and expense and a simple rubric for analyzing the relationship between the two. It also discusses how to use financial data to improve the fiscal performance of nursing units and to leverage support during times of growth.

  2. Educating for Citizenship: Teaching Public Issues.

    Science.gov (United States)

    Kotler, Janet

    1990-01-01

    Argues for the teaching public issues in the forum of business communication classes. Describes how students tracked presidential election campaigns and emerged with an understanding of underlying political, economic, and social realities that affect the way America does business. (RS)

  3. Users education in the virtual public library. Resources and procedures in the Spanish public libraries

    Directory of Open Access Journals (Sweden)

    Francisco Javier García Gómez

    2004-01-01

    Full Text Available Some Spanish public libraries have sites Web in a new digital work environment. These libraries are already delivered some services in their virtual branches. We are interesting to analyze user education in their sites Web. We are reviewed and tested some digital resources and services for user education in public libraries at World Wide Web. Level developing obtained in this library work is shown in conclusions. Likewise, we contributed some references about public library web sites design focused in user education and library instruction

  4. Public Schools, Hawaii, 2009, Hawaii Department of Education

    Data.gov (United States)

    U.S. Environmental Protection Agency — Locations represent Hawaii's public schools. List of schools was furnished by the Hawaii Department of Education (DOE). Locations were developed by the US EPA Region...

  5. Public education and enforcement research study : Macomb, Illinois : analysis

    Science.gov (United States)

    2011-03-01

    The Public Education and Enforcement Research Study (PEERS) was a collaborative effort between the Federal Railroad Administration, the Illinois Commerce Commission, and local communities in the State of Illinois. This project was designed to promote...

  6. Financial Health of the Higher Education Sector: 2015-16 to 2018-19 Forecasts. Data Analysis. November 2016/34

    Science.gov (United States)

    Higher Education Funding Council for England, 2016

    2016-01-01

    This report provides an overview of the forecast financial health of the HEFCE-funded higher education (HE) sector in England. The analysis covers the financial forecasts for the period 2015-16 to 2018-19, based on information submitted by higher education institutions (HEIs) to HEFCE in July 2016. Financial Reporting Standard (FRS) 102 is the new…

  7. A Longitudinal Evaluation of the Intermediate-Term Impact of the "Money Smart" Financial Education Curriculum upon Consumers' Behavior and Confidence

    Science.gov (United States)

    Federal Deposit Insurance Corporation, 2007

    2007-01-01

    Using data collected from a pre-training survey, post-training survey, and telephone follow-up survey, this study analyzes the impact of the Money Smart financial education curriculum upon the financial opinions and behaviors of course participants during the survey period. The data indicate that Money Smart financial education training positively…

  8. EFFICIENCY OF EDUCATIONAL INNOVATIVE TECHNIQUES IN TEACHING FINANCIAL AND ECONOMIC DISCIPLINES (BASED ON SOCIAL RESEARCH

    Directory of Open Access Journals (Sweden)

    Irina Konstantinovna Bitkina

    2013-11-01

    Full Text Available Importance of the presented study consists in need of the introduction innovation educational technology when teaching in high educational institutions. Objectivity specified need you-is the Russian system of the higher education called by turning on standards within the framework of Bolognaagreement. Existing in persisting time scientific studies and practical developments in incomplete measure touch in-ask, concerning using educational innovation technology in the field of teaching social-humanitarian sciences, including coursesfinancial-economic profile. Considering aforesaid, purpose persisting studies is a development of the methodical approach to estimation of efficiency of the using educational innovation and proving of the directions on improvement of their use in high school thrifty persons of the profile when learning student discipline to specialization. In the course of undertaking the study were used methods of the collection and processing statistical and sociological information, summeries and groups got data, quantitative estimation to efficiency applicable technology. The Results of the study touch the methodical questions of the estimation to efficiency educational innovation in high school financial-economic profile and practical aspects of their use when teaching of discipline to specialization beside student.Purpose: development methodical approach educational innovation estimation and proving ways of improving using educational innovation in the economical universities.Methodology: statistical summary, statistical grouping, sociological questioning, effectivity estimation, comparative analyses.Results:1 ways of effectivity estimation educational innovation using were revealed;2 the practical recommendation for improving using educational innovation  were proved.Practical implications: educational activity in the socio-economical higher institutions.DOI: http://dx.doi.org/10.12731/2218-7405-2013-8-37

  9. Growth or Stagnation? The Role of Public Education

    OpenAIRE

    Kenneth Beauchemin

    1999-01-01

    This paper presents a political-economic theory of growth and human capital accumulation. Age heterogeneity is put forth as the primary source of disagreement between individuals over various levels public education expenditures. An overlapping generations model with with two-period lived agents is constructed to capture the heterogeneity. With a growing population, the equilibrium quantity of public education reflects the preferences of youth and is therefore foward looking. As such, policy ...

  10. Education for public health in Europe and its global outreach

    Science.gov (United States)

    Bjegovic-Mikanovic, Vesna; Jovic-Vranes, Aleksandra; Czabanowska, Katarzyna; Otok, Robert

    2014-01-01

    Introduction At the present time, higher education institutions dealing with education for public health in Europe and beyond are faced with a complex and comprehensive task of responding to global health challenges. Review Literature reviews in public health and global health and exploration of internet presentations of regional and global organisations dealing with education for public health were the main methods employed in the work presented in this paper. Higher academic institutions are searching for appropriate strategies in competences-based education, which will increase the global attractiveness of their academic programmes and courses for continuous professional development. Academic professionals are taking advantage of blended learning and new web technologies. In Europe and beyond they are opening up debates about the scope of public health and global health. Nevertheless, global health is bringing revitalisation of public health education, which is recognised as one of the core components by many other academic institutions involved in global health work. More than ever, higher academic institutions for public health are recognising the importance of institutional partnerships with various organisations and efficient modes of cooperation in regional and global networks. Networking in a global setting is bringing new opportunities, but also opening debates about global harmonisation of competence-based education to achieve functional knowledge, increase mobility of public health professionals, better employability and affordable performance. Conclusions As public health opportunities and threats are increasingly global, higher education institutions in Europe and in other regions have to look beyond national boundaries and participate in networks for education, research and practice. PMID:24560263

  11. THE IMPORTANCE OF FINANCIAL EDUCATION ON BUSINESS UNDER THE APPEARANCE OF PRODUCTIVITY AND REDUCTION OF ACCIDENTS AT WORK.

    Directory of Open Access Journals (Sweden)

    Liliane Souza Santos

    2013-06-01

    Full Text Available The problem of personal debt is becoming more present in people's lives. What was once considered a personal problem only became a problem in part of the organizations, as when the employee is indebted, he ends up bringing their problems into the company. With that financial education has become increasingly important for companies. Today, 5% of large companies in Brazil have already inserted financial education for their employees. This research shows that recurring problems with debts lead employees to lose focus in their activities, to commit more errors in the process, missing more work and, in extreme cases, to resign in order to receive the guarantee fund for the working time. With financial education, employees learn to manage their finances, repay their debts and not acquiring debts that can not repay. Employees with no financial problems, increase productivity and quality of the process also. The advantage is for the company and the employee.

  12. Public education and media relations in psychology.

    Science.gov (United States)

    Wedding, Danny

    2017-11-01

    This article reviews psychology's attempts to influence public attitudes about both the science and the profession of psychology. The early history of the profession is reviewed, and the efforts of the American Psychological Association (APA) to shape the public's perception of psychology are discussed. The rise of social media is reviewed, and important social media outlets relevant to psychology are identified. The activities of the Society for Media Psychology and Technology (APA Division 46) are illustrated, and the presidents of the Division are identified. The work of those psychologists who are noted public intellectuals or who have received Nobel prizes or National Medal of Science awards for their research is briefly reviewed, and the public notoriety of 4 prominent media celebrities (Joy Browne, Joyce Brothers, Laura Schlessinger, and Phil McGraw) is discussed. Several controversies in the field of psychology that have influenced the public and their attitudes about psychology are also briefly reviewed. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

  13. ACCRUAL ACCOUNTING EXPERIENCE IN THE ROMANIAN PUBLIC HIGHER EDUCATION SECTOR

    OpenAIRE

    Tiron Tudor, Adriana; Blidisel, Rodica

    2007-01-01

    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.

  14. Romanian accrual accounting experience in public higher education sector

    OpenAIRE

    Tiron Tudor, Adriana; Blidisel, Rodica

    2007-01-01

    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.

  15. Capitalism and Public Education in the United States

    Science.gov (United States)

    Schneller, Peter L.

    2017-01-01

    The United States democratic system includes characteristics of capitalism as well as socialism. Perhaps the most socialistic endeavor of the US is its K-12 public school system; in fact, US public schools are necessary for democracy to thrive and to create an educated and well-informed populace. However, capitalism and socialism are strange…

  16. The Impact of IMC on Advertising and Public Relations Education.

    Science.gov (United States)

    Griffin, W. Glenn; Pasadeos, Yorgo

    1998-01-01

    Surveys advertising and public relations faculty members with regard to IMC (Integrated Marketing Communications) and its impact on current curricula. Finds (1) areas of discontent with current course curricula; (2) evidence of "separate agendas" between advertising and public relations educators on this issue; and (3) evidence of a generation gap…

  17. Engaging Public Space: Art Education Pedagogies for Social Justice

    Science.gov (United States)

    Duncum, Paul

    2011-01-01

    Considering social justice to be founded on human rights, which, in turn, are grounded in freedom of thought, expression, and assembly, this essay reviews efforts by art educators to engage with public space as a form of social justice pedagogy. Public space, whether actual or virtual, is understood to be inherently devoted to contestation in the…

  18. The Neglected Educative Function of Public Space on Preadolescent Development

    Science.gov (United States)

    Giardiello, Mauro

    2017-01-01

    The crisis of public spaces implies a closure to the private sphere and, as a consequence, the inanity of the education processes. Space privatization involves the supremacy of the "?????" (house) on the "a???a" (public space), so that the house assumes the role of an enclosed community. The effect of this closure is a…

  19. Determining and Analyzing Public Support for Gifted Education.

    Science.gov (United States)

    Karnes, Frances A.; Riley, Tracy L.

    1997-01-01

    Statewide support for gifted education was assessed through a public opinion telephone survey with 400 respondents in one state. Results indicated general support for specialized programs, except residential schools, for gifted children. Appropriate public relations strategies utilizing such survey results are suggested. (DB)

  20. Interactive Education in Public Administration (2): Strategies for Teachers

    Science.gov (United States)

    Brock, Jonathan; Alford, John

    2015-01-01

    The previous article ("Interactive education in public administration (1): The role of teaching 'objects'") described the benefits of "moving from behind the lectern" to engage in interactive teaching in public policy and administration, and the central role of "objects" in that process. But teaching…