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…

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...

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…

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.

A NEW CHALLENGE IN EU: EFFECTIVE FINANCIAL EDUCATION

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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.

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…

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.

Online Financial Education Programs: Theory, Research, and Recommendations

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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.

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...

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.

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…

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...

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…

EFFICIENCY FINANCIAL RESOURCES IN VOCATIONAL EDUCATION

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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

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.

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…

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.

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 ...

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.

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.

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

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.

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. ...

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…

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

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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.

Financial Strategies for the Romanian Local Public Administration

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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.

FINANCIAL EQUALIZATION TRANSFERS BETWEEN PUBLIC AUTHORITIES BUDGETS

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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.

Information Base of Financial Analysis of Educational Institutions of Higher Education

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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.

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…

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.

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.

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…

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.

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…

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.

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

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…

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...

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...

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...

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.

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…

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.

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.

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.

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…

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.

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.

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.

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

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,…

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…

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.

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.

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

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.

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.

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...

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.

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)

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...

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.

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

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.

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.

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.

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…

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...

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 ...

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.

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…

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.

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.

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…

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...

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.

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…

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.

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…

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…

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...

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…

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.

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.

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.

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.

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.

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…

[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.

Financial guarantees and public debt in South Africa

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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.

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…

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…

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 ...

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

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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.

Educational Needs of Public Library Users

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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

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…

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…

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

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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

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

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.

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.

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 ...

Financial Planning and Financial Instruments: 2013 in Review, 2014 in Prospect

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Mark Brimble

2013-09-01

Full Text Available 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 a changed government; regulatory changes; accreditation challenges and the hope of the recruitment of strong financial planning and wealth management professionals for the future.

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...

BUDGETARY CLASSIFICATIONS’ ROLE IN PUBLIC FINANCIAL MANAGEMENT

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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.

Communication and the financial decisions made by public authorities

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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.

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

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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.

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…

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

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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

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.

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

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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.

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…

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

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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.

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

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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.

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.

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...

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.

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…

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…

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.

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...

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...

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

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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.

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…

Financial Stress, Financial Literacy, Counselling and the Risk of Homelessness

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Adam Steen

2013-09-01

Full Text Available Poor financial literacy may lead to poor life choices. These life choices can create or contribute to financial stress with adverse consequences - not the least of which may be homelessness. These issues are relatively well understood, but there is limited research on the link between financial stress, financial literacy and counselling, and homelessness. Specifically, there has been little research on how improved financial literacy and appropriate financial counselling might help to prevent homelessness. This paper synthesises existing literature on this topic and considers these issues using the ABCX family stress model of Hill (1958 using data from an Australian program aimed at alleviating family homelessness, the Home Advice Program. We provide evidence that suggests that case management and support which incorporates financial counselling and financial literacy can assist in moderating the impact of financial stress and help those at risk of homelessness. The findings have implications for public policy in the areas of financial education, consumer finance, and social services provision.

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…

Improvement of the public administration system of higher educational establishments

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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.

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...

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)

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

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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

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…

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...

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…

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.

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…

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.

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...

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...

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

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.

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.

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.

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…

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.

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…

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)…

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…

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…

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 ...

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.

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.…

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…

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…

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…

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...

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…

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.

Financial statistics of major US investor-owned electric utilities 1992

Energy Technology Data Exchange (ETDEWEB)

1993-12-28

The Financial Statistics of Major US Investor-Owned Electric Utilities publication presents summary and detailed financial accounting data on the investor-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 investor-owned electric utility issues. The Financial Statistics of Major US Investor-Owned Electric Utilities publication provides information about the financial results of operations of investor-owned electric utilities for use by government, industry, electric utilities, financial organizations and educational institutions in energy planning. In the private sector, the readers of this publication are researchers and analysts associated with the financial markets, the policymaking and decisionmaking members of electric utility companies, and economic development organizations. Other organizations that may be interested in the data presented in this publication include manufacturers of electric power equipment and marketing organizations. In the public sector, the readers of this publication include analysts, researchers, statisticians, and other professionals engaged in regulatory, policy, and program areas. These individuals are generally associated with the Congress, other legislative bodies, State public utility commissions, universities, and national strategic planning organizations.

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.

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.

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.

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.

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...

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.

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…

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...

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…

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...

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...

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…

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/.

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...

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.

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…

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…

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…

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…

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.

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…

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...

Examining upper echelons managers’ characteristics on financial restatements

Directory of Open Access Journals (Sweden)

Syarifah Saffa’ Najwa Tuan Besar

2017-12-01

Full Text Available This study examines the effect of manager’s characteristics on financial restatements among Malaysian public listed firms. Manager’s characteristics in this study refer to the Chief Executive Officer’s (CEO and Chairman of Audit Committee’s (CAC characteristics in an organisation. Using content analysis on 750 annual reports of 150 public listed firms in Bursa Malaysia, this study analyses the relationship between CEO and CAC's characteristics and financial restatements. The results show that only CEO’s characteristics in terms of educational and functional background significantly affect the financial restatements of the listed firms but the results are positive. The implication of this study is that more thorough recruitment of top managers is needed as their specific characteristics affect the financial restatement decisions. This study provides new data for the regulatory bodies which can be used further in setting rules and regulations in relation to managers for preventing aggressive financial restatements among the public listed firms.

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

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…

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

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.

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…

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.

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.

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

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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

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…

Financial Literacy Assessment of Domestic and Foreign Young Learners and Recommendations for its Enhancement

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Svetlana S.

2018-03-01

Full Text Available Introduction: the article considers the factors that determine the financial education of young people. Modern young men and women have a low financial literacy, despite the efforts for improving financial competence. This situation may threaten their personal and public financial security. The article proposes a new methodology for the theoretical and practical training of the young generation in making well-balanced and informed financial decisions. Materials and Methods: the domestic and international scientific literature on financial education has highlighted several approaches to the problem. The analysis of methods with comparison of domestic and foreign pedagogic theory and practice was made in the paper. The tests and questionnaires were developed by the authors to assess the financial literacy of students and schoolchildren. Results: insufficient level of financial competence of young people is revealed. The structure of the new curriculum on obtaining financial knowledge by high school students and university students is presented. Recommendations on the use of tests to assess the level of financial competence of young people are proposed. The study results were verified in high schools and at the University. The new methodology demonstrated its effectiveness. Discussions and Conclusions: modern educational programmes should comply with and meet the challenges of a current dynamically evolving society. The modern changing world pays more attention to financial aspects of human activities. The practical importance of the study lies in the use of new intellectual approaches to teaching financial competence in high schools and universities. The proposed recommendations on the organisation of financial education for the young people in Russia contribute to the formation of financial literacy and skills of students and seniour schoolchildren. The results of the research can be useful to specialists in the field of education and the

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…

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

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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.

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

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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.

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…

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…

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

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...

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.…

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...

77 FR 58110 - Notice of Submission for OMB Review; Institute of Education Sciences; NPEFS 2011-2014: Common...

Science.gov (United States)

2012-09-19

...; NPEFS 2011-2014: Common Core of Data (CCD) National Public Education Financial Survey SUMMARY: The National Public Education Financial Survey (NPEFS) is an annual collection of state-level finance data that...) National Public Education Financial Survey. OMB Control Number: 1850-0067. Type of Review: Extension. Total...

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…

Financial sector taxation: Financial activities tax or financial transaction tax?

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Danuše Nerudová

2011-01-01

Full Text Available The recent financial crises has revealed the need to improve and ensure the stability of the financial sector to reduce negative externalities, to ensure fair and substantial contribution of the financial sector to the public finances and the need to consolidate public finance. All those needs represent substantial arguments for the discussion about the introduction of financial sector taxation. There are discussed in the paper two possible schemes of financial sector taxation – financial transaction tax and financial activities tax. The aim of the paper is to research the possibility of the introduction of financial sector taxation, to discuss the pros and cons of two major candidates on financial sector taxation – financial transaction tax and financial activities tax and to suggest the possible candidate suitable for the implementation on the EU level. Financial transaction tax represents the tool suitable mainly on global level, for only in that case enables generate sufficient financial resources. From EU point of view is considered as less suitable, for it bears the risk of reallocation. Therefore the introduction of financial activities tax on EU level is considered as a better solution for the financial sector taxation in the EU, for financial sector is exempted from value added tax. With respect to the fact, that the implementation would represent the innovative approach to the financial sector taxation, there are no empirical proves and therefore this could be the subject of further research.

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

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DRĂGUŞIN CRISTINA-PETRINA

2016-02-01

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

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...

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.

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

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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.

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

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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.…

AVETMISS: The Standard for VET Financial Data. Release 1.7. Updated

Science.gov (United States)

National Centre for Vocational Education Research (NCVER), 2009

2009-01-01

The Standard for Vocational Education and Training (VET) financial data offers a nationally consistent standard for the collection, reporting and analysis of the public vocational education and training system information throughout Australia. It forms part of the Australian Vocational Education and Training Management Information Statistical…

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.

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.

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

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…

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…

The Determinants Of Government Financial Reports Online

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María del Carmen CABA PEREZ

2014-06-01

Full Text Available The disclosure of financial documents can be extremely significant for improving information transparency as part of the management of financial resources to render public sector services. Therefore, this research focuses on the role played by new technologies in this respect, particularly in promoting the transparency of financial information documents and on the key determinants to make financial documents available on the World Wide Web. To achieve this aim, an empirical test is made of models we propose, to discover whether the national websites of OCDE countries are using the Internet to provide citizens with governmental budgetary transparency and whether this disclosure is influenced by socio-economic factors. The results of the study confirm that factors previously found to be important in paper-based reporting, such as education level, population, internet access or fiscal pressure seem to have no influence on the public financial information disclosed on the Internet. Only debt seems to be a relevant factor in the degree of information transparency achieved via the Internet for accountability documents.

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.

"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...

"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...

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,…

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.

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' ...

Effective use of Budgeting as a Tool Towards Financial Management in Schools in Lejweleputswa District

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George Mosala

2016-12-01

Full Text Available In South Africa, public schools are expected to do their utmost to improve the quality of education. However, a notion exists that for a school to improve the quality of education, enough resources should be available. Although this notion is critical, it is the argument of this article that school financial management capacity is also a challenge in most of the public schools in South Africa. In this regard, the study, attempted to establish the effectiveness of budgeting in the public schools to ensure that quality education is promoted; and whether parents in the SGBs are knowledgeable enough to prepare the school budgets. In order to realise these objectives, an empirical study was undertaken, following the literature study which formed its basis. The findings confirmed that knowledge of budgeting as an aspect of financial management is lacking or inadequate in some schools. This is demonstrated by the level of contradictions of schools in meeting their basic needs, such as procurement of books and other materials. Consequently, it was recommended that capacity building endeavours should focus on financial planning, communication, decision-making, organising, delegating, coordinating, leading, and controlling in order to bring about effective financial management in public schools.

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...

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

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

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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.

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

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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.

Understanding Financial Statements. Financial Matters. Board Basics.

Science.gov (United States)

McCarthy, John H.; Turner, Robert M.

1998-01-01

This booklet for trustees of higher education institutions offers guidelines to help trustees understand the institution's financial statements. Individual sections describe the three major financial statements and cover topics such as: (1) standards of the Financial Accounting Standards Board; (2) the "statement of financial position,"…

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…

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

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…

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

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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.

FINANCIAL RISKS ASSOCIATED WITH THE GOVERNMENTAL PUBLIC DEBT’S PORTFOLIO

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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.

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)

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’

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

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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.

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…

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…

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…

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…

Collaborating with Industry to Enhance Financial Planning and Accounting Education

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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.

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…

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)

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.

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 ...

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…

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…

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

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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.

Financial and Mathematical Model of Payroll for Labour Remuneration of Teaching Staff in the Sphere of Secondary Professional Education

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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.

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…

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.…

Financial Management In Public Secondary Schools In Kenya A Case Study Of Lurambi Sub-County Kakamega County

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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

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.

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…

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 ...

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

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

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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.

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

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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.

The Ariadne's thread in co-payment, primary health care usage and financial crisis: findings from Cyprus public health care sector.

Science.gov (United States)

Petrou, P

2015-11-01

Cyprus entered a prolonged financial recession in 2011 and by early 2013 it applied for an international bail-out agreement. This presupposed massive reforms in public governance. Health sector was considerably reformed and one of the measures was the introduction of co-payment for outpatient visits to public health care sector. The scope of this study is to assess the impact of financial crisis and co-payment to public outpatient visits in Nicosia urban and greater Nicosia region. An Interrupted time-series analysis. All outpatient visits to public health care family doctor/general practitioners in Nicosia urban and greater Nicosia region from January 2011 until May of 2014 were registered and analysed. Financial crisis did not alter outpatient visits. Introduction of co-payment led to a statistically significant decrease from the second month after its introduction (p = 0.048) (R(2) = 0.329, Q = 23.75, p = 0.137). This decrease was consistent until the end of the observational period and it did not level off. Financial crisis did not affect outpatient visits while co-payment can be considered as a potent cost containment measure during financial recession, by normalising utilisation of healthcare resources. Copyright © 2015 The Royal Society for Public Health. Published by Elsevier Ltd. All rights reserved.

42 CFR 137.21 - How does an Indian Tribe demonstrate financial stability and financial management capacity?

Science.gov (United States)

2010-10-01

... 42 Public Health 1 2010-10-01 2010-10-01 false How does an Indian Tribe demonstrate financial stability and financial management capacity? 137.21 Section 137.21 Public Health PUBLIC HEALTH SERVICE... How does an Indian Tribe demonstrate financial stability and financial management capacity? The Indian...

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...

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…

Summer Farms in Switzerland: Profitability and Public Financial Support

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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

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...

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...

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…

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…

Financial Coaching's Potential for Enhancing Family Financial Security

Science.gov (United States)

Collins, J. Michael; Olive, Peggy; O'Rourke, Collin M.

2013-01-01

Financial coaching is an emerging complement to financial education and counseling. As defined in this article, financial coaching is a process whereby participants set goals, commit to taking certain actions by specific dates, and are then held accountable by the coach. In this way, financial coaching is designed to help participants bridge the…

Breaking Bad Habits: Navigating the Financial Crisis

Science.gov (United States)

Jones, Dennis; Wellman, Jane

2010-01-01

The "Great Recession" of 2009 has brought an unprecedented level of financial chaos to public higher education in America. Programs are being reduced, furloughs and layoffs are widespread, class sizes are increasing, sections are being cut, and students can't get into classes needed for graduation. Reports of budget cuts in public…

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...

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)

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…

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...

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…

Standard in Financial Literacy for University Students: Methodology and Empirical Evidence

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JUDrIng Tomas Krizek, CEMS-MIM, LLM

2013-07-01

Full Text Available Financial literacy is very important element of everybody’s life. Papers and studies usually focus on general public or lower-educated group of people but we think that university educated people should not be out of scope of work done in the field of financial literacy. Our hypothesis in this article is that citizens with university education or university students may be a source of finance knowledge for their community in a similar way how medical doctors provide advice in their community. First, we define a standard in financial literacy for university students and then we test our hypothesis that university students provide advice on consumer/personnel finance matters in their community using an online survey. We also compare our results to previous studies and derive interesting findings from the survey which are further discussed in this paper.

Continuing-education needs of the currently employed public health education workforce.

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Allegrante, J P; Moon, R W; Auld, M E; Gebbie, K M

2001-08-01

This study examined the continuing-education needs of the currently employed public health education workforce. A national consensus panel of leading health educators from public health agencies, academic institutions, and professional organizations was convened to examine the forces creating the context for the work of public health educators and the competencies they need to practice effectively. Advocacy; business management and finance; communication; community health planning and development, coalition building, and leadership; computing and technology; cultural competency; evaluation; and strategic planning were identified as areas of critical competence. Continuing education must strengthen a broad range of critical competencies and skills if we are to ensure the further development and effectiveness of the public health education workforce.

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

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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.

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...

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...

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...

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.

The Effect Of Intangible Asset Financial Performance And Financial Policies On The Firm Value

OpenAIRE

Rindu Rika Gamayuni

2015-01-01

Abstract The purpose of this study is to test empirically the relationship between intangible assets financial policies and financial performance to the firm value at going-public company in Indonesia. Path analysis was used to ascertain the relationship between intangible assets financial policies financial performance and firm value at going-public company in Indonesia in the year 2007 to 2009. This study also provides empirical evidence that Intangible assets financial policies financial p...

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

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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…

The relation between publication rate and financial conflict of interest among physician authors of high-impact oncology publications: an observational study.

Science.gov (United States)

Kaestner, Victoria; Edmiston, Jonathan B; Prasad, Vinay

2018-01-30

Despite the abundant research on financial conflict of interest regarding provider behaviour and the interpretation and results of research, little is known about the relation between these conflicts in academia and the trajectory of one's academic career. We performed a study to examine whether the presence of financial ties to drug makers among academics is associated with research productivity. We hand-searched 3 high-impact general medical journals ( New England Journal of Medicine , JAMA and The Lancet ) and 3 high-impact oncology journals that publish original science ( The Lancet Oncology , Journal of Clinical Oncology and Journal of the National Cancer Institute ) to identify physicians based in the United States who were first or last authors on original papers on hematologic or oncologic topics that appeared in 2015. We ascertained their publication history from Scopus and their personal and research payments from the Centers for Medicare & Medicaid Services' Open Payments Web site (2013-2015). The strength of association between general (personal) financial payments from 2013 to 2015 and publications from 2013 to 2016 was determined by multivariate regression. Our sample consisted of 435 physicians who had authored a median of 140 publications, earning a median h-index of 36 and a median of 5639 citations. The median total of general payments from 2013 to 2015 was US$3282 (range $0-$3.4 million), and the median amount of research payments was US$3500 (range $0-$23 million). General payments were associated with contemporary publications, with an increase of 1.99 papers (95% confidence interval [CI] 1.1 to 2.9) per $10 000 in payments. This association persisted in multivariate analysis after adjustment for prior publications, seniority and research payments (0.84 papers [95% CI 0.15 to 1.5] per $10 000 in payments). The findings suggest that there is a positive association between personal payments from drug makers and publications, and that this

Future Directions in Public Relations Education.

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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.…

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

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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.

Transforming Public Education: Cases in Education Entrepreneurship

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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…

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

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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.

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

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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.

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.

Does public insurance provide better financial protection against rising health care costs for families of children with special health care needs?

Science.gov (United States)

Yu, Hao; Dick, Andrew W; Szilagyi, Peter G

2008-10-01

Health care costs grew rapidly since 2001, generating substantial economic pressures on families, especially those with children with special health care needs (CSHCN). To examine how the growth of health care costs affected financial burden for families of CSHCN between 2001 and 2004 and to determine the extent to which health insurance coverage protected families of CSHCN against financial burden. In 2001-2004, 5196 families of CSHCN were surveyed by the national Medical Expenditure Panel Survey (MEPS). The main outcome was financial burden, defined as the proportion of family income spent on out-of-pocket (OOP) health care expenditures for all family members, including OOP costs and premiums. Family insurance coverage was classified as: (1) all members publicly insured, (2) all members privately insured, (3) all members uninsured, (4) partial coverage, and (5) a mix of public and private with no uninsured periods. An upward trend in financial burden for families of CSHCN occurred and was associated with growth of economy-wide health care costs. A multivariate analysis indicated that, given the economy-wide increase in medical costs between 2001 and 2004, a family with CSHCN was at increased risk in 2004 for having financial burden exceeding 10% of family income [odds ratio (OR) = 1.39; P financial burden exceeding 20% of family income. Over 15% of families with public insurance had financial burden exceeding 10% of family income compared with 20% of families with private insurance (P financial burden of >10% or 20% of family income than privately-insured families. Rising health care costs increased financial burden on families of CSHCN in 2001-2004. Public insurance coverage provided better financial protection than private insurance against the rapidly rising health care costs for families of CSHCN.

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...

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

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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.

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…

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

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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.

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.

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

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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

Convergence Between Kazakhstan’S Financial Systemand International Standards: Overcoming Difficulties

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Uvarova Natalya

2015-06-01

Full Text Available This article deals with the convergence of the Kazakh financial system with international standards in light of the new, enhanced agreement with the European Union on partnership and cooperation (January 19, 2015. Based on this research, the approaches used by the Kazakh financial system to converge with the European Union (EU and the mechanism of implementing international standards in the national regulatory framework are determined. In practice, the study provides justification for the necessity of arranging the systematization of existing rules and regulations covering financial activity in the Republic, eliminating discrepancies between the national regulatory framework and international standards, and determining clear security guarantees for foreign investors’ financial activity in the Republic. The research results are primarily focused on the development of public finance management theory. Theories and conclusions present in the study can be used in the educational processes of economic and legal institutions and in the policymaking activity of public finance management bodies.

Special Issue: Creating a Tipping Point--Strategic Human Resources in Higher Education

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Evans, Alvin; Chun, Edna

2012-01-01

This monograph examines the emergence of strategic human resource (HR) practices in higher education at a time when the budgetary crisis in public higher education has never been more acute. The wave of financial pressures on public research universities today heralds the advent of an era of unprecedented change. Financial upheaval resulting from…

Additional financial statements preparation for the purposes of business success review of public sector entities according to IAS for the public sector

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Borović Natalija

2017-01-01

Full Text Available This paper aims to examine the specificity of interpretation of the business success of public sector entities and the implications of this observation on the restriction of information content of the official financial statements. The specificity of the business performance of public sector entities is reflected in the predominantly non-profit character of the realization of business results, as a result of the primacy of meeting the public interest, as the main reason for the functioning of the sector, as a whole. In addition, the ability to exercise the so-called conditional profitability, as an additional segment of success of secondary importance, requires the inclusion of profit and success criteria, as to obtain a comprehensive picture of the realization of business objectives at the entity level. This way of consideration of business performance, which means inclusion, to profit, and non-profit criteria of success and their mutual comparison, ranking and aggregation at the level of unified criteria to achieve business results requires assembling additional financial statements, in accordance with the regulations of IAS for the public sector.

The Influence of Financial Performance on Higher Education Academic Quality

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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…

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...

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.

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

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…

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…

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.

Age and education corrected older adult normative data for a short form version of the Financial Capacity Instrument.

Science.gov (United States)

Gerstenecker, Adam; Eakin, Amanda; Triebel, Kristen; Martin, Roy; Swenson-Dravis, Dana; Petersen, Ronald C; Marson, Daniel

2016-06-01

Financial capacity is an instrumental activity of daily living (IADL) that comprises multiple abilities and is critical to independence and autonomy in older adults. Because of its cognitive complexity, financial capacity is often the first IADL to show decline in prodromal and clinical Alzheimer's disease and related disorders. Despite its importance, few standardized assessment measures of financial capacity exist and there is little, if any, normative data available to evaluate financial skills in the elderly. The Financial Capacity Instrument-Short Form (FCI-SF) is a brief measure of financial skills designed to evaluate financial skills in older adults with cognitive impairment. In the current study, we present age- and education-adjusted normative data for FCI-SF variables in a sample of 1344 cognitively normal, community-dwelling older adults participating in the Mayo Clinic Study of Aging (MCSA) in Olmsted County, Minnesota. Individual FCI-SF raw scores were first converted to age-corrected scaled scores based on position within a cumulative frequency distribution and then grouped within 4 empirically supported and overlapping age ranges. These age-corrected scaled scores were then converted to age- and education-corrected scaled scores using the same methodology. This study has the potential to substantially enhance financial capacity evaluations of older adults through the introduction of age- and education-corrected normative data for the FCI-SF by allowing clinicians to: (a) compare an individual's performance to that of a sample of similar age and education peers, (b) interpret various aspects of financial capacity relative to a normative sample, and (c) make comparisons between these aspects. (PsycINFO Database Record (c) 2016 APA, all rights reserved).

In Toronto, Catholic Schools Are Public!

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Matthews, Carl J.

1990-01-01

Provides a historical overview of Catholic education in Canada, with particular emphasis on Ontario's publicly funded Separate School System. Discusses the administrative structure, financial resources, and flaws of this system. (DMM)

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.

Educating the Public Health Workforce: A Scoping Review

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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.

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

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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.

EVALUATION OF FINANCIAL PERFORMANCE OF UNIVERSITY HOSPITALS BY RATIO ANALYSIS METHOD

Directory of Open Access Journals (Sweden)

Ferda BÜLÜÇ

2017-09-01

Full Text Available This study aims to evaluate the financial performances of public university hospitals in Turkey; make contribution to the related literature in accordance with the findings and develop recommendations for the decision makers. Within the scope of the study, financial statements of revolving fund of the 43 public university hospitals for the years of 2013, 2014 and 2015 were obtained from the Ministry of Finance General Directorate of Public Accounts. Financial statements were evaluated by ratio analysis method. After analysing, it has been reached that the burden of debt of the hospitals were high,  they have been experiencing the problem of paying short term debts, stock turnover rates and turnover rates were low and the incomes of the hospitals can not cover their expenses. It is recomended that hospitals should use resources more efficiently and decision makers should consider education and research activities in budget allocation to university hospitals.

Financial Literacy and Self-Employment

OpenAIRE

Cumurovic, Aida; Hyll, Walter

2016-01-01

In this paper, we study the relationship between financial literacy and self-employment. We use established financial knowledge-based questions to measure financial literacy levels. The analysis shows a highly significant correlation between self-employment and financial literacy scores. To investigate the impact of financial literacy on being self-employed, we apply instrumental variable techniques based on information on economic education before entering the labour market and education of ...

Information Constraints and Financial Aid Policy

OpenAIRE

Judith Scott-Clayton

2012-01-01

One justification for public support of higher education is that prospective students, particularly those from underprivileged groups, lack complete information about the costs and benefits of a college degree. Beyond financial considerations, students may also lack information about what they need to do academically to prepare for and successfully complete college. Yet until recently, college aid programs have typically paid little attention to students' information constraints, and the comp...

Financial Literacy and Financial Planning in France

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Luc Arrondel

2013-07-01

Full Text Available We study financial literacy in France using the PATER survey and following the Lusardi and Mitchell (2011c approach. We find that some subpopulations are less financially literate than others: women, young and old people as well as less-educated people are more likely to face difficulties when dealing with fundamental financial concepts such as risk diversification and inflation and interest compounding. We also find some differences in financial knowledge depending on the political opinion of the respondents. Finally we show that these differences in financial knowledge are correlated with differences in the propensity to plan: people who score higher on the financial literacy questions are more likely to be engaged in the preparation of a clearly defined financial plan.

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...

Financial Literacy in Ontario: Neoliberalism, Pierre Bourdieu and the Citizen

Science.gov (United States)

Arthur, Chris

2011-01-01

Utilizing concepts from Pierre Bourdieu I argue that the implementation of financial literacy education in Ontario public schools will, if uncontested, support a neoliberal consumer habitus (subjectivity) at the expense of the critical citizen. This internalization of the neoliberal ethos assists state efforts to shift responsibility for…

TRANSFORMATION PROCESSES IN THE DEVELOPMENT OF THE FINANCIAL AND ECONOMIC AS WELL AS COOPERATIVE EDUCATION IN THE WESTERN TERRITORIES OF UKRAINE (THE SECOND HALF OF XIX – THE BEGINNING OF THE XX CENTURY: STATE, PECULIARITIES, GALICIAN LEADERS, EDUCATIONAL ASSOCIATIONS, THEORETICAL METHODOLOGY

Directory of Open Access Journals (Sweden)

Mykhailo Holubka

2016-11-01

Full Text Available In the article, the transformation processes of the development of financial and economic as well as cooperative education in the Western territories of Ukraine in the second half of the XIX – the beginning of the XX century, its state, peculiarities, scientific results of Galician figures, educational associations, historical and economic aspects were covered. The methodology and the general essence of the financial and economic as well as cooperative education, the high importance of its quality were found out. The significance of financial and economic as well as cooperative education for realizing the opportunities for the self-understanding of a human as an economically active member of the nation was identified. The purpose of this study is to find out the personal and the peculiarities of the financial and economic as well as cooperative education in the Western territories of Ukraine in the second half of the XIX – the beginning of the XX century with the transformation on the processes that take place under the modern conditions of the development of the national education system. Methodology. The features and the transformation processes which defined environment conditions for financial and economic as well as cooperative education in the second half of the XIX – the beginning of the XX century on the territory of Western Ukraine were identified. Special attention is paid at the identification of financial and economic as well as cooperative education with business culture that includes the need to consider the public interest. A very important role of activation of the cooperative movement in the Ukraine Western territories that were not independent was admitted. The institutional framework of the development of the financial and economic as well as cooperative education of the population that has proved a key role in these processes and various institutions of self-education partnerships was analyzed. The broad functionality

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...

The use of public funds for environmental preservation and environmental education activities in the light of the Polish Supreme Audit Office reports

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Maciej Serowaniec

2018-03-01

Full Text Available This article aims to present the assessment of the implementation of public funds provided under grant agreements for environmental preservation and environmental education activities in the light of the reports submitted by the Polish Supreme Audit Office (NIK. The areas covered by the audit were: the completeness and timeliness of the tasks defined in the agreements, the economy and legality of the use of the financial resources, the correctness of keeping financial and accounting records, and the preparation of reports and the settlement of funds.

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…

Analyzing Forces to the Financial Contribution of Local Governments to Sustainable Development

Directory of Open Access Journals (Sweden)

Manuel Pedro Rodríguez Bolívar

2016-09-01

Full Text Available In many countries, the economic crisis brought high volumes of deficit and debt in public entities, which jeopardized the ability of governments to continue providing public services and caused considerable imbalances of economic growth in different regions. In this context, from the recognition of the linkage between economic development and efficiency in public management, previous research indicates that local governments are called to play a key role in promoting sustainable development through environment, economic and social policies based on financial sustainability of the public services. This paper aims to identify influencing factors on the financial sustainability of local governments, as an indicator of their capacity to maintain the delivery of public services over time. Based on a sample of 139 Spanish municipalities with large population for the period 2006–2014, our findings reveal the influence of variables such as the unemployment rate by sector, the dependent population, the immigrant population and the level of education of the population, on the financial sustainability in local governments, providing new useful knowledge to managers, policymakers, researchers and others stakeholders interested in the sustainability of public services.

AUDITING INTERNAL CONTROLS IN FINANCING PRESCHOOL PUBLIC INSTITUTION: EVIDENCE FROM SLOVENIA

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Tatjana HORVAT

2017-12-01

Full Text Available Public preschool educational institutions in Slovenia are mostly financed by public money, it means bay state and municipalities. They are also financed by parents. So, it is important that preschool institutions are using public money transparent and responsible, for this reason public preschool institution should have internal controls in financing. The internal auditor as independent professional should verify if internal controls works. The purpose of this paper is to investigate how internal controls in financing public educational institution works it means which internal controls are important in financing the preschool institution - on the selected institution to show and check how internal controls work. For this reason we divide internal controls in the financing in two phases: (1 internal controls in the preparation of the annual financial plan and financial planning of financial resources for institution’s programs and activities, (2 internal controls in obtaining financial resources. We used methods of internal auditing and research approaches as sampling, unstructured interviews and analysis of documents. The results showed that selected preschool institution should work on rules of recovery and monitoring of claims. The findings provide useful academic insight to setting internal controls as well as practical guidance for preschool institutions.

INFORMATION FINANCIAL PROBLEMS REFLECTION OF THE PLANNING OF HUMAN RESOURCES

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O. S. Protsenko

2015-05-01

Full Text Available Two ways to indentify sources of funding for workforce planning of health care provided limited funds. Emphasized that investment in education is a source of economic growth. Clear boundaries between investment in public education (receiving general education and private investment (vocational training does not exist. A possi ble solution to the problem of harmonization of investment policies can be informatization training system that misses factors industry research, motivation, training difficulties, financial calculations.

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)

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…

Balancing Responsibilities – Financial Literacy

OpenAIRE

Gail Pearson; Philip N Stoop; Michelle Kelly-Louw

2017-01-01

In Australia there is an obligation to promote the informed participation of financial consumers while in South Africa there is an obligation to educate consumers. The Australian obligation is concerned with the financial system as a whole while the South African obligation has generally been focused on general financial education as a tool to promote financial inclusion. There is no obligation for consumers to attain a minimum standard of literacy in credit or finance generally. Financial li...

Bye, Bye Financial Repression, Hello Financial Deepening: The Anatomy of a Financial Boom

OpenAIRE

João Manoel Pinho de Mello; Márcio Gomes Pinto Garcia

2011-01-01

Since the conquest of hyperinflation, with the Real Plan, in 1994, the Brazilian financial system has grown from early infancy to late adolescence. We describe the process of maturing with emphasis on the defining features of the Brazilian financial system over the last 20 years: 1) stabilization and the subsequent financial crisis; 2) universality of banks; 3) market segmentation through public lending; 4) institutional improvement. Further paraphrasing Díaz Alejandro (1984), we raise some h...

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…

Resources for Popular Education.

Science.gov (United States)

Heaney, Tom

1992-01-01

Popular education, with its agenda for social change, often lacks access to traditional financial support. Strategies for resource development include volunteers, small proportion of public funding, an umbrella organization to distribute funds, and collaboration with adult educators in mainstream institutions. (SK)

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

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.

43 CFR 17.232 - Postsecondary education.

Science.gov (United States)

2010-10-01

... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Postsecondary education. 17.232 Section 17... Postsecondary education. This section applies to postsecondary education and activities, including postsecondary vocational education programs or activities, that receive Federal financial assistance and to recipients that...

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…

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,…

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

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…

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...

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...

PROBLEMS AND PROSPECTS OF FINANCING HIGHER EDUCATION INSTITUTIONS OF UKRAINE

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O. Krasilnyk

2015-03-01

Full Text Available The paper considers the problems of financing higher education institutions and focuses on formation of estimates of higher education institutions in Ukraine. The study established that the public and municipal education institutions financed by estimate and budget, which is determined by the amount and directions of use funds for implementation of functions and achieving the goals. The estimate has 2 components: general and special fund. The paper describes the practice of using general and special funds of higher education institutions. The results present the features of financing public and private higher education institutions. Public higher education institutions acutely feel the lack of financial resources. Tuition fees at public higher education institutions are calculated according to the requirements of the budget legislation. The conclusions suggest the prospects of financing higher education institutions in Ukraine. Higher education institutions need to give special attention to financial planning, optimization of financing sources and expenditures. It is necessary to reform the models, methods and forms of financing higher education sector.

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.

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.

Collaboration for the Effective and Efficient Management of School Financial Resources

Science.gov (United States)

Mestry, Raj; Govindasamy, Vanitha

2013-01-01

This paper examines the collaborative relationship between principals and School Governing Bodies (SGBs), and how this impacts on the management of financial resources in public schools. In South Africa, educational trends such as decentralisation, the shift of responsibility in roles, community involvement, building of partnerships and…

Knowledge translation regarding financial abuse and dementia for the banking sector: the development and testing of an education tool.

Science.gov (United States)

Peisah, Carmelle; Bhatia, Sangita; Macnab, Jenna; Brodaty, Henry

2016-07-01

Financial abuse is the most common form of elder abuse. Capacity Australia, established to promote education regarding capacity and abuse prevention across health, legal and financial sectors, was awarded a grant by the Dementia Collaborative Research Centre to educate the banking sector on financial abuse and dementia. We aimed to develop a knowledge translation tool for bank staff on this issue. The banking sector across Australia was engaged and consulted to develop a tailored education tool based on Australian Banking Association's Guidelines on Financial Abuse Prevention, supplemented by information related to dementia, financial capacity and supported decision-making. The tool was tested on 69 banking staff across Australia from two major banks. An online education tool using adaptive learning was developed, comprising a pretest of 15 multiple choice questions, followed by a learning module tailored to the individual's performance on the pretest, and a post-test to assess knowledge translation. A significant increase in scores was demonstrated when baseline scores were compared with post-course scores (mean difference in scores = 3.5; SD = 1.94; t = 15.1; df = 68; p tool took approximately 10-20 min to complete depending on the knowledge of participant and continuity of completion. The Australian banking industry was amenable to assist in the development of a tailored education tool on dementia, abuse and financial capacity. This online e-tool provides an effective medium for knowledge translation. Copyright © 2015 John Wiley & Sons, Ltd. Copyright © 2015 John Wiley & Sons, Ltd.

Defining the Impact of Public Administration Programmes for Public Sector Organizations

Science.gov (United States)

Broucker, Bruno

2015-01-01

In times of financial and economic crises, public organizations seem to cut their budgets for training and education, especially when the impact of a programme is questioned. Therefore, PA programmes need to clarify what impact can be expected and what individual and organizational processes are influencing the impact of a PA programme on the…

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.…

Efficiency of Australian Technical and Further Education Providers

Science.gov (United States)

Fieger, Peter; Villano, Renato; Cooksey, Ray

2016-01-01

Budgetary constraints on the public purse have led Australian Federal and State governments to focus increasingly on the efficiency of public institutions, including Technical and Further Education (TAFE) institutes. In this study, we define efficiency as the relationship between financial and administrative inputs and educational outputs. We…

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 ...

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.

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)

Information Constraints and Financial Aid Policy. NBER Working Paper No. 17811

Science.gov (United States)

Scott-Clayton, Judith

2012-01-01

One justification for public support of higher education is that prospective students, particularly those from underprivileged groups, lack complete information about the costs and benefits of a college degree. Beyond financial considerations, students may also lack information about what they need to do academically to prepare for and…

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…

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)

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…

Long Range Financial Forecasting for School Districts.

Science.gov (United States)

Baker, Michael E.

Public school systems infrequently project their financial outlook beyond the coming year. Yet, financial projections over a multiyear period are necessary if the financial "crises" that frequently occur in public organizations are to be avoided. This paper discusses the importance of financial forecasting and planning, the development of…

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)

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…

The Relationship of Student Loan and Credit Card Debt on Financial Satisfaction of College Students

Science.gov (United States)

Solis, Oscar; Ferguson, Ralph

2017-01-01

The cost of higher education at both public and private institutions is increasing and adversely affecting college students (College Board, 2009; Idemudia & Ferguson, 2014a, 2014b, 2015a, 2015b). Utilizing an institutional dataset called Financial Survey of Students 2006 compiled at one of the largest public universities in the southwestern…

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…

Financial exclusion and the cost of incomplete participation

OpenAIRE

Botti, Fabrizio; Bollino, Carlo Andrea

2012-01-01

Economic and social implications of the access to financial services both in developed and in developing countries have increasingly promoted the debate around the issue of considering “financial inclusion” as a public good, according to potential positive externalities associated to greater financial participation. If the role of financial inclusion as a public good, and the enhanced efficiency of public policy following a greater participation in the financial markets are established in an ...

45 CFR 74.52 - Financial reporting.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Financial reporting. 74.52 Section 74.52 Public..., AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Reports and Records § 74.52 Financial reporting. (a) The following forms are used for obtaining financial information from recipients: (1) SF-269 or...

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.

SCHEV Review of the Funding Model for Student Financial Assistance

Science.gov (United States)

State Council of Higher Education for Virginia, 2010

2010-01-01

The 2010 Acts of the Assembly, Chapter 874, directs the State Council of Higher Education for Virginia (SCHEV) to conduct a study on state financial aid. In support of this directive, SCHEV conducted a series of meetings with representatives from each public four-year college or university, Richard Bland College, and representatives from the…

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

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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.

A Revolution in the Education of Women. Ten Years of Continuing Education at Sarah Lawrence College.

Science.gov (United States)

Richter, Melissa Lewis; Whipple, Jane Banks

The Sarah Lawrence Continuing Education Center provides educational opportunities for women who are not now in college, but who wish to continue their educations. This book is a publication about and a catalog for the Continuing Education Center. The Undergraduate Program is explained, as are procedures for admission, financial aid, course work,…

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

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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…

Superintendents' Views on Financial and Non-Financial Incentives on Teacher Recruitment and Retention

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Kelly, Paul; Tejeda-Delgado, Carmen; Slate, John R.

2008-01-01

In this study, the researchers investigated the perceived relationships of financial and non-financial incentives on teacher recruitment and retention among public school teachers in the State of Texas from the perspective of 98 public school superintendents. Findings revealed that school districts tended to offer teachers' salaries over the state…

Contemporary Education for Public Administration

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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.

45 CFR 92.41 - Financial reporting.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Financial reporting. 92.41 Section 92.41 Public... Reports, Records Retention, and Enforcement § 92.41 Financial reporting. (a) General. (1) Except as... authorized by OMB, for: (i) Submitting financial reports to Federal agencies, or (ii) Requesting advances or...

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.

The Effect Of Intangible Asset Financial Performance And Financial Policies On The Firm Value

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Rindu Rika Gamayuni

2015-01-01

Full Text Available Abstract The purpose of this study is to test empirically the relationship between intangible assets financial policies and financial performance to the firm value at going-public company in Indonesia. Path analysis was used to ascertain the relationship between intangible assets financial policies financial performance and firm value at going-public company in Indonesia in the year 2007 to 2009. This study also provides empirical evidence that Intangible assets financial policies financial performance have significant influence to the firm value simultaneously. Intangible assets has no significant influence to financial policies but has positive and significant influenced to financial performance ROA and firm value. Debt policies and financial performance ROA influenced firm value positive and significant. Financial statements limitation in measuring and disclosing intangible assets is the cause of significant difference between book value equity and market value equity. Measurement and disclosure of intangible assets intellectual capital precisely and aqurately is very important because intangible assets have a positive and significant effect to the firm value. Accounting standards should be concerned about this.

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…

Doubts about Religious Education in Public Schooling

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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…

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...

Future directions for Public Health Education reforms in India

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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.

45 CFR 602.41 - Financial reporting.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 3 2010-10-01 2010-10-01 false Financial reporting. 602.41 Section 602.41 Public... Requirements § 602.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...

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

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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…

Education Improves Public Health and Promotes Health Equity.

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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.

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.

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…

34 CFR 80.41 - Financial reporting.

Science.gov (United States)

2010-07-01

... 34 Education 1 2010-07-01 2010-07-01 false Financial reporting. 80.41 Section 80.41 Education... Enforcement § 80.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...

Thesis by Publication in Education: An Autoethnographic Perspective for Educational Researchers

Science.gov (United States)

Merga, Margaret K.

2015-01-01

Despite its growing popularity, the thesis by publication is a less conventional format for doctoral dissertations in the field of education. The author successfully undertook a thesis by publication in education from 2012, to submission in 2014. This paper draws on both the literature in the field and the experiences of the author through an…

Financial and Economic Support for the Activity and Publication Openness of Workers in the Scientific Sphere: Management Doctrine

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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

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.

34 CFR 74.52 - Financial reporting.

Science.gov (United States)

2010-07-01

... 34 Education 1 2010-07-01 2010-07-01 false Financial reporting. 74.52 Section 74.52 Education... and Records § 74.52 Financial reporting. (a) The following forms or other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A...

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.

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

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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.

Theoretical component of national financial, economic and cooperative education in Western Ukraine (second half of XIX-XX centuries and its role in economic management of the region