WorldWideScience

Sample records for public financial resources

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

    Science.gov (United States)

    Riley, William; Briggs, Jill; McCullough, Mac

    2011-01-01

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

  2. 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...

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

    Science.gov (United States)

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

    2015-01-01

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

  4. 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.

  5. 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...

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

    Directory of Open Access Journals (Sweden)

    DORINA NIȚĂ

    2015-12-01

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

  7. Financial Resources of NGOs

    Directory of Open Access Journals (Sweden)

    Nicoleta Ciucescu

    2012-12-01

    Full Text Available Due to the low funding levels registered in recent years in the NGO sector in Romania, many NGOs have faced a number of difficulties, some of them have ceased to carry on business. Financial position of the governmental sector is poor, especially for large organizations that are strictly dependent on foreign funds. For the good functioning of NGOs activity, it is requiring a constant concern for finacial fundraising. The article aims to present the diversity of financial resources of NGOs.

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

    Directory of Open Access Journals (Sweden)

    Melati Purba Bestari

    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.

  9. 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.

  10. Institutional capacity for health systems research in East and Central African Schools of Public Health: strengthening human and financial resources

    Science.gov (United States)

    2014-01-01

    Background Despite its importance in providing evidence for health-related policy and decision-making, an insufficient amount of health systems research (HSR) is conducted in low-income countries (LICs). Schools of public health (SPHs) are key stakeholders in HSR. This paper, one in a series of four, examines human and financial resources capacities, policies and organizational support for HSR in seven Africa Hub SPHs in East and Central Africa. Methods Capacity assessment done included document analysis to establish staff numbers, qualifications and publications; self-assessment using a tool developed to capture individual perceptions on the capacity for HSR and institutional dialogues. Key informant interviews (KIIs) were held with Deans from each SPH and Ministry of Health and non-governmental officials, focusing on perceptions on capacity of SPHs to engage in HSR, access to funding, and organizational support for HSR. Results A total of 123 people participated in the self-assessment and 73 KIIs were conducted. Except for the National University of Rwanda and the University of Nairobi SPH, most respondents expressed confidence in the adequacy of staffing levels and HSR-related skills at their SPH. However, most of the researchers operate at individual level with low outputs. The average number of HSR-related publications was only capacity. This study underscores the need to form effective multidisciplinary teams to enhance research of immediate and local relevance. Capacity strengthening in the SPH needs to focus on knowledge translation and communication of findings to relevant audiences. Advocacy is needed to influence respective governments to allocate adequate funding for HSR to avoid donor dependency that distorts local research agenda. PMID:24888371

  11. Public health financial management competencies.

    Science.gov (United States)

    Honoré, Peggy A; Costich, Julia F

    2009-01-01

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

  12. FINANCIAL EQUALIZATION TRANSFERS BETWEEN PUBLIC AUTHORITIES BUDGETS

    Directory of Open Access Journals (Sweden)

    Emilia Cornelia STOICA

    2015-07-01

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

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

    Science.gov (United States)

    Anselmi, Laura; Lagarde, Mylene; Hanson, Kara

    2015-05-01

    This review aims to identify, assess and analyse the evidence on equity in the distribution of public health sector expenditure in low- and middle-income countries. Four bibliographic databases and five websites were searched to identify quantitative studies examining equity in the distribution of public health funding in individual countries or groups of countries. Two different types of studies were identified: benefit incidence analysis (BIA) and resource allocation comparison (RAC) studies. Quality appraisal and data synthesis were tailored to each study type to reflect differences in the methods used and in the information provided. We identified 39 studies focusing on African, Asian and Latin American countries. Of these, 31 were BIA studies that described the distribution, typically across socio-economic status, of individual monetary benefit derived from service utilization. The remaining eight were RAC studies that compared the actual expenditure across geographic areas to an ideal need-based distribution. Overall, the quality of the evidence from both types of study was relatively weak. Looking across studies, the evidence confirms that resource allocation formulae can enhance equity in resource allocation across geographic areas and that the poor benefits proportionally more from primary health care than from hospital expenditure. The lack of information on the distribution of benefit from utilization in RAC studies and on the countries' approaches to resource allocation in BIA studies prevents further policy analysis. Additional research that relates the type of resource allocation mechanism to service provision and to the benefit distribution is required for a better understanding of equity-enhancing resource allocation policies. Published by Oxford University Press in association with The London School of Hygiene and Tropical Medicine © The Author 2014; all rights reserved.

  14. CONCEPTUALIZATION OF FINANCIAL RESOURCES OF LOCAL AUTHORITIES

    Directory of Open Access Journals (Sweden)

    Аnna Briazkalo

    2016-11-01

    Full Text Available Aim of the article is to study and generalize scientific approaches to the determination of essence, content and components of financial resources of local authorities. The methodology is the use of various general scientific and special methods of research. So, during the study the following methods were used: dialectic method, with the help of which the essence of financial resources of local authorities was determined; methods of comparative analysis of scientific thoughts about the category “financial resources”, “financial resources of local authorities”; systematization of main characteristics of financial resources at the level of state and local authorities; structuralfunctional method in order to classify financial resources. Study results are represented by determination of economic essence of financial resources, their main features, and it is proposed an improvement of the concept “financial resources”, “financial resources of local authorities”. Financial resources are an aggregate of resources (monetary and non-monetary, which are creating and forming owning to distribution and redistribution of gross domestic product by economic entities, households, state and local authorities and are in fund and non-fund form with the aim to ensure their purposeful productive use for the benefit of natural and legal persons as well as society in general. Thus, the financial resources of local authorities – are an aggregate of monetary resources created as a result of the distribution and redistribution of the gross domestic product (some of which are in the appropriate funds, required by local authorities to perform their functions and tasks in order to ensure economic and sociocultural development of the local community. Taking into attention the features of functioning of the main subjects of local finance for thorough study of the essence of local authorities’ financial resources, their main components are considered

  15. 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…

  16. State financial resources of social development

    OpenAIRE

    Grinevskaya, Svetlana

    2015-01-01

    Problems of financial social resources management are considered. A model of interconnections of processes of financial provision of people's life sufficient level is proposed. It is identified that state budget is one of the main instruments of state regulation of economic processes of people's living quality provision.Improving of state regulation by financial resources of social development conditions the following budgeting principals: optimization of budget with the aim of human's develo...

  17. Developing Financial Resources for School Arts Programs.

    Science.gov (United States)

    Green, Alan C.; Ambler, Nancy Morison

    This document provides a sampling of financial resources for fine arts programs in the schools and lists methods for submitting proposals and dealing with sponsors of funds. Financial sources for arts programs include school districts, organizations and institutions, special events, direct mail, individuals, associations and clubs, businesses and…

  18. ALLOCATION OF FINANCIAL RESOURCE TO ENHANCE ...

    African Journals Online (AJOL)

    GRACE

    This study examines the allocation of financial resource to the education industry and ..... This should check all books of account at least once a month to reconcile ... All cash advance request must be supported with relevant documents vii.

  19. EFFICIENCY FINANCIAL RESOURCES IN VOCATIONAL EDUCATION

    Directory of Open Access Journals (Sweden)

    Nataliia Kovernuk

    2016-11-01

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

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

    Data.gov (United States)

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

  1. Petroleum industry: Investments and financial resources

    International Nuclear Information System (INIS)

    Robinson West, J.; Humphries, M.E.

    1993-01-01

    In the '90s, the overall capital requirements of the international oil and gas industry to maintain production world-wide and support new projects will likely exceed the resources spent in the '80s. Innovative financing instruments are being developed by both industry and the financial community to meet the new challenge

  2. 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.

  3. Financial Strategies for the Romanian Local Public Administration

    Directory of Open Access Journals (Sweden)

    Attila GYÖRGY

    2011-02-01

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

  4. 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.

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

    OpenAIRE

    Daniela Vitan

    2011-01-01

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

  6. FORMATION OF FINANCIAL RESOURCES OF ENTERPRISES IN CONDITIONS OF FINANCIAL INSTABILITY

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    Veronika Dmytrovska

    2017-08-01

    Full Text Available The success of entrepreneurial activity depends on the state of the financial resources of the entity and the choice of the strategy of financial resources forming. In the article  the specification of socio-economic nature of the financial resources of enterprises  is analyzed and proved , their classification under the relevant characteristics and peculiarities of the financial resources formation of businesses in a rapidly changing economy in the context of sustainable economic state development are given. Keywords: financial resources, assets, cash funds, sustainable development

  7. Improving the Financial Resourcing Process for Civil/Military Operations

    National Research Council Canada - National Science Library

    Gadbois, Karen

    2004-01-01

    .... This was evident in the most recent stability operation in Afghanistan. Although financial resourcing is key to the planning process prior to operational commencement the intricacies of the rules and financial mechanisms are not sufficiently addressed...

  8. 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.

  9. RESOURCE MOBILIZATION IN PUBLIC UNIVERSITY

    African Journals Online (AJOL)

    support, friends of the filiary and professional public relations prograins all of which are part of ... available resources for efficient provision of library and information service. In this paper ... One of the good examples of resource sharing in Tanzania is the .... proposal should have a detailed project description, including the.

  10. BUDGETARY CLASSIFICATIONS’ ROLE IN PUBLIC FINANCIAL MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Gyorgy Adina Cristina

    2010-07-01

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

  11. 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.

  12. Problems of formation of the financial resources of small businesses

    Directory of Open Access Journals (Sweden)

    Gorbunova Irina Ivanovna

    2014-05-01

    Full Text Available Article is devoted problems of formation of financial resources of small enterprises. In article kinds and sources of financing of small enterprises are analysed, the estimation of influence of external and internal factors on formation of financial resources of small enterprises is given.

  13. 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

  14. 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.

  15. 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.

  16. FORMATING SPECIAL FINANCIAL FEATURES RESOURCES OFAGRICULTURAL ENTERPRISES IN MODERN CONDITIONS

    Directory of Open Access Journals (Sweden)

    Bodnar O.

    2018-01-01

    Full Text Available The essence of financial resources of enterprises of agrarian sphere, peculiarities of their formation are considered. Theoretical views of scholars-economists on the definition of “financial resources” are systematized, their nature, forms and meaning have been investigated to ensure the expanded reproduction of agricultural enterprises. The interrelation of sources of formation of financial resources of agricultural enterprises with their financial and economic activities were analyzed. The classification of sources of formation of financial resources is proposed and its detailed analysis of the types of financial (cash relations which arise in the agricultural enterprises are established. A number of characteristics of agriculture, which affects its functioning in conditions of market economy, was identified. The factors influencing financial security of agricultural enterprises are established and categorized. The organizational and legal forms of agribusiness have been determined and the advantages and disadvantages of the formation of enterprises of different ownership forms have been analyzed. There are several organizational forms of entrepreneurial activities in agriculture: an individual, partnership, corporate. The peculiarities of formation of financial resources in the world practice are considered, and a number of financial instruments that may use the agricultural enterprises of Ukraine are offered. There is one of the most effective tool for attracting enterprises with large amounts of financial resources was offered and its importance to the agricultural private enterprises was substantiated. Attention to the impact of modern globalization processes with the financial support of the enterprises of agrarian sphere was drawn. The state programs of financial support of agricultural complex were analyzed and the main directions of further development of the system of state support of the financial mechanism in agriculture of

  17. Financial Resources Allocation of Tabriz University of Medical Sciences

    Directory of Open Access Journals (Sweden)

    Esmaeil Afiyan

    2015-08-01

    Full Text Available ​ Background and Objectives : According to complexity of resource allocation, issue about how to allocate health care resources in an accurate and fair manner has become the subject of discussions and decisions of related groups. Therefore, in this research we aim to study the methods of financial resource allocation of Tabriz University of Medical Sciences in order to identify its strengths and weaknesses for its promotion. Material and Methods : This study is a descriptive, qualitative sectional research and all comments have been collected by focus group discussions with experts and managers involved in the allocation of financial resources of Tabriz University of Medical Sciences. All factors affecting the process of allocation have been reviewd carefully. Results : Results suggested that except the health sector, none of the other sectors use the formulated  and scientific methods for allocating financial resources and despite the emphasize in the 4th development plan for operating funding, the final cost of the services, has no role in allocating financial resources. Conclusion : Regarding to judgmental and subjective method of financial resources allocation of Tabriz University of Medical Sciences and lack of documented and formulated methods, there is an essential need for developing an appropriate and formulated model for scientific allocation of financial resources in order to improve the efficiency and fairness of the allocation.

  18. 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...

  19. LEVERAGING SUSTAINABILITY AS BUDGETARY RESOURCES THROUGH FINANCIAL LAW INSTRUMENTS

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    IONEL BOSTAN

    2016-02-01

    Full Text Available Through this approach we intend on actually achieving glances on basic legal norms in the field of taxation - Tax Code and the Fiscal Procedure Code - in terms of their potential to confer sustainability of public financial resources. Therefore, after playing some considerations regarding the sustainability of fiscal resources, highlighting the relationship taxation - development, we stop on the first reunification tax laws in the context of the market economy in Romania (2003, marked by the adoption of the Tax Code - by law - and legislating procedure by governmental tax legislation, then the desire circumscribed debate issues of sustainability of public finances. By placing our focus on massive renewal of the provisions of the tax code, which took place in 2015, and treat problems related to sustainability, prudence, predictability and efficiency - as imperative contained in the Fiscal Responsibility Law. Creating the premises to ensure predictability of the tax system and the continuation of conduct necessary fiscal consolidation sustainable, by rewriting the Tax Code and re-systematization of rules of Fiscal Procedure are prominently presented in this paper (Part Two, to finally reveal the economic impact of rewriting Codes the tax area.

  20. resource mobilization in public university libraries in tanzania

    African Journals Online (AJOL)

    Some of the challenges facing these libraries are limited funds and other library resources. Public University libraries manage, collect and provide access to an ever-growing arsenal of information for an increasing number of users in an environment of growing financial constraints. The paper argues that libraries employ ...

  1. THE ECONOMETRICS OF THE FORECASTING OF FINANCIAL RESOURCES, A MAIN COMPONENT OF THE FINANCIAL MANAGEMENT

    Directory of Open Access Journals (Sweden)

    2009-05-01

    Full Text Available The paper intends to emphasise the importance of budget resources forecasting for long periods of time, within thefinancial management. An as accurate as possible forecasting of the volume of financial resources will represent the basis forthe future projections of the expenditure of local communities, as they are regulated by law, knowing that one of the principlesrepresenting the basis of budget making is that of the balanced budget. To the same extent, the volume of the budget liquiditieswill depend on the rigorousness of the design of the volume of financial resources.. Beyond the abstract character of themathematic calculus made by specialists in econometrics, the financial manager is also interested to know the forecastingtechniques so that he/she can draw up the income and expenditure budget, the basis for the implementation of the economicsocialdevelopment strategies of the local communities. The financial management remains a fundamental component of thepublic management through the theoretical-methodological arsenal made available for the loan officer.

  2. Taxing of financial sector as possible own resource of EU budget

    Directory of Open Access Journals (Sweden)

    Danuše Nerudová

    2013-01-01

    Full Text Available The discussion about the possible taxation of the financial sector has started in the European Union as a result of the financial crisis which has spread to the Europe from the United States in 2008. European Commission concluded that EU should lead the efforts to introduce system of levies or taxies on financial institutions. EU member states individually committed to support the financial sector for a total about EUR 4.6 trillion (i.e. 39% of EU-27 GDP in 2009. Those public interventions have significant budgetary consequences (strongly felt in Greece, Spain or Italy and imposes a heavy burden on the present and future generations. Therefore there is a strong consensus not only on the level of the European Union but also internationally, that financial sector should contribute to the public finance more fairly. As a reaction on costs of the financial crisis which was paid out from the public money, some of the countries immediately introduced temporary measures in order to collect back paid out money. The aim of the paper is to research the possibility of financial sector taxation, to discuss the proposal of the European Union on the introduction of financial transaction tax on EU level and through the multi-criteria analysis to research, whether this type of the tax is suitable as an own resource of EU budget.

  3. 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...

  4. 77 FR 19666 - Office of Financial Resources; Statement of Organization, Functions, and Delegations of Authority

    Science.gov (United States)

    2012-04-02

    ... Departmental Chief Financial Officer (CFO), Chief Acquisition Officer (CAO) and Performance Improvement Officer... their policy role in resource allocation and decisions affecting financial, grants and procurement... DEPARTMENT OF HEALTH AND HUMAN SERVICES Office of the Secretary Office of Financial Resources...

  5. 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...

  6. 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

  7. 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.

  8. 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…

  9. 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.

  10. 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...

  11. Comparing Public and Private Institutions That Have and Have Not Implemented Enterprise Resource Planning (ERP) Systems: A Resource Dependence Perspective

    Science.gov (United States)

    Sendhil, Geetha R.

    2012-01-01

    The purpose of this national study was to utilize quantitative methods to examine institutional characteristics, financial resource variables, personnel variables, and customer variables of public and private institutions that have and have not implemented enterprise resource planning (ERP) systems, from a resource dependence perspective.…

  12. Flows of financial resources for health research and development in Brazil, 2000-2002.

    Science.gov (United States)

    Vianna, Cid Manso de Mello; Caetano, Rosângela; Ortega, José Antonio; Façanha, Luiz Otávio de Figueiredo; Mosegui, Gabriela Bittencourt Gonzalez; Siqueira, Marien; Costa, Tiago Barros

    2007-02-01

    To map and measure the flows of financial resources for health research and development in Brazil for the years 2000-2002. After adapting the methodology developed for the Center for Economic Policy Research, data were collected on the sources and uses of resources for health research and development. The annual average value of resources apportioned to health research and development was approximately 573 million US dollars. The public sector as a whole invested 417.3 million US dollars and the health department 51.1 million US dollars. Expressed in percentages, the public sector invested 4.15% of the health department's budget although the Ministry of Health assigned only 0.3% of its budget to health research in the country. The universities and the research institutes are the main users of the resources allocated to health research and development, receiving 91.6% of the total public spending, while the private sector receives a small share of around 0.69% of the total. The private sector invested 135.6 million US dollars per year, and the international organizations 20.1 million US dollars per year. Besides measuring the financial resources made available for health research and development, the results allowed the filling of gaps in national information; the identification of the flows of applied financial resources; and the testing and adaptation of the proposed methodology, generating information suitable for international comparisons.

  13. 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' ...

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

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

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

  15. 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.

  16. 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...

  17. 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.

  18. 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.

  19. Implementation of a Shared Resource Financial Management System

    Science.gov (United States)

    Caldwell, T.; Gerlach, R.; Israel, M.; Bobin, S.

    2010-01-01

    CF-6 Norris Cotton Cancer Center (NCCC), an NCI-designated Comprehensive Cancer Center at Dartmouth Medical School, administers 12 Life Sciences Shared Resources. These resources are diverse and offer multiple products and services. Previous methods for tracking resource use, billing, and financial management were time consuming, error prone and lacked appropriate financial management tools. To address these problems, we developed and implemented a web-based application with a built-in authorization system that uses Perl, ModPerl, Apache2, and Oracle as the software infrastructure. The application uses a role-based system to differentiate administrative users with those requesting services and includes many features requested by users and administrators. To begin development, we chose a resource that had an uncomplicated service, a large number of users, and required the use of all of the applications features. The Molecular Biology Core Facility at NCCC fit these requirements and was used as a model for developing and testing the application. After model development, institution wide deployment followed a three-stage process. The first stage was to interview the resource manager and staff to understand day-to-day operations. At the second stage, we generated and tested customized forms defining resource services. During the third stage, we added new resource users and administrators to the system before final deployment. Twelve months after deployment, resource administrators reported that the new system performed well for internal and external billing and tracking resource utilization. Users preferred the application's web-based system for distribution of DNA sequencing and other data. The sample tracking features have enhanced day-to-day resource operations, and an on-line scheduling module for shared instruments has proven a much-needed utility. Principal investigators now are able to restrict user spending to specific accounts and have final approval of the

  20. 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.

  1. A Resource Curriculum in Public Address.

    Science.gov (United States)

    Bergman, Richard F.

    Developed as part of a series of teacher resource curriculum units in communication arts, this resource unit on public speaking includes several components organized for direct teacher use. The seven units that are offered include introduction to public communication, delivery, language, organization, speaking to share information, speaking to…

  2. Analyzing and Controlling the Efficiency of Use of the Enterprise’s Financial Resources

    Directory of Open Access Journals (Sweden)

    Nazarova Karina O.

    2017-05-01

    Full Text Available The article is aimed at analysis of the features of formation of the enterprise’s financial resources and proposal of an evaluation of efficiency as to their use. The relevance of the topic is based on the need to find a mechanism for evaluation of efficiency of the financial resources of enterprise. Ways of dealing with problems related to the use of financial resources were explored. Characteristic features of the financial resources of enterprises have been provided. The system of management of financial resources, as well as the management practices (traditional and progressive, have been reflected. It is known that a rational, economical use of available financial resources is necessary to improve the financial well-being of an enterprise. For this reason, the article focuses on the concept of «efficient use of financial resources». A generalizing indicator of the efficiency of use of the enterprise’s financial resources has been proposed.

  3. 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.

  4. 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.

  5. Surfing the net for public health resources.

    Science.gov (United States)

    Angell, C; Hemingway, A; Hartwell, H

    2011-08-01

    To identify public health open educational resources (OER) available online, map the identified OER to The Public Health Skills and Career Framework (PHSCF), and triangulate these findings with public health practitioners. Systematic online search for public health OER. An online search was undertaken using a pre-defined set of search terms and inclusion/exclusion criteria. Public health OER were then mapped against the UK PHSCF. The findings of the search were discussed with public health specialists to determine whether or not they used these resources. A number of public health OER were identified, located on 42 websites from around the world. Mapping against the UK PHSCF demonstrated a lack of coverage in some areas of public health education. It was noted that many of the OER websites identified were not those generally used in practice, and those sites preferred by public health specialists were not identified by the online search. Public health OER are available from a number of providers, frequently universities and government organizations. However, these reflect a relatively small pool of original OER providers. Tagging of websites does not always identify their public health content. In addition, users of public health OER may not use search engines to identify resources but locate them using other means. Copyright © 2011 The Royal Society for Public Health. Published by Elsevier Ltd. All rights reserved.

  6. Financial Participation Programs in Polish Public Companies

    Directory of Open Access Journals (Sweden)

    Maciej Kozlowski

    2014-12-01

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

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

    Directory of Open Access Journals (Sweden)

    Sergey Bardash

    2016-11-01

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

  8. 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.

  9. 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.

  10. 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 ...

  11. 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.

  12. 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.

  13. Models of Financing and Available Financial Resources for Transport Infrastructure Projects

    Directory of Open Access Journals (Sweden)

    O. Pokorná

    2001-01-01

    Full Text Available A typical feature of transport infrastructure projects is that they are expensive and take a long time to construct. Transport infrastructure financing has traditionally lain in the public domain. A tightening of many countries' budgets in recent times has led to an exploration of alternative resources for financing transport infrastructures. A variety of models and methods can be used in transport infrastructure project financing. The selection of the appropriate model should be done taking into account not only financial resources but also the distribution of construction and operating risks and the contractual relations between the stakeholders.

  14. 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.

  15. 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...

  16. Integrating financial theory and methods in electricity resource planning

    Energy Technology Data Exchange (ETDEWEB)

    Felder, F.A. [Economics Resource Group, Cambridge, MA (United States)

    1996-02-01

    Decision makers throughout the world are introducing risk and market forces in the electric power industry to lower costs and improve services. Incentive based regulation (IBR), which replaces cost of service ratemaking with an approach that divorces costs from revenues, exposes the utility to the risk of profits or losses depending on their performance. Regulators also are allowing for competition within the industry, most notably in the wholesale market and possibly in the retail market. Two financial approaches that incorporate risk in resource planning are evaluated: risk adjusted discount rates (RADR) and options theory (OT). These two complementary approaches are an improvement over the standard present value revenue requirement (PVRR). However, each method has some important limitations. By correctly using RADR and OT and understanding their limitations, decision makers can improve their ability to value risk properly in power plant projects and integrated resource plans. (Author)

  17. 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.

  18. INFORMATION FINANCIAL PROBLEMS REFLECTION OF THE PLANNING OF HUMAN RESOURCES

    Directory of Open Access Journals (Sweden)

    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.

  19. 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.

  20. Financial guarantees and public debt in South Africa

    Directory of Open Access Journals (Sweden)

    Ogutu Miruka

    2015-09-01

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

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

    African Journals Online (AJOL)

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

  2. 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...

  3. Financial Reporting for Tennessee Public Colleges and Universities.

    Science.gov (United States)

    Tennessee Higher Education Commission, Nashville.

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

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

    African Journals Online (AJOL)

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

  5. 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 ...

  6. [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.

  7. 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…

  8. 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...

  9. 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.

  10. Y2K Resources for Public Libraries.

    Science.gov (United States)

    Foster, Janet

    1999-01-01

    Presents information for public libraries on computer-related vulnerabilities as the century turns from 1999 to 2000. Highlights include: general Y2K information; the Y2K Bug and PCs; Y2K sites for librarians; Online Computer Library Center (OCLC) and USMARC; technological developments in cyberspace; and a list of Web sites and Y2K resources. (AEF)

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

    Science.gov (United States)

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

    2009-01-01

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

  12. 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.

  13. Healthcare resources and expenditure in financial crisis: scenarios and managerial strategies.

    Science.gov (United States)

    Nuti, Sabina; Vainieri, Milena; Frey, Marco

    2012-10-01

    What are the implications of financial crisis on healthcare expenditure? This paper explores different approaches applied across European countries focusing on the role that managerial tools may have in coping with this challenge. The paper reports the results of recent studies on responses to financial crisis from European countries and which are the techniques they had applied to reallocate resources. Although resources scarcity, some governments did not reduce the healthcare expenditure because they believe in its focal role on the economic development and on maintaining social cohesion and protection of vulnerable people. Other countries decided a strong reduction of costs which often has affected services delivered. In both cases authors suggest to avoid across-the-board cuts in favor of approach involving priority setting. The public sector has assumed new responsibilities following the global crisis and the rising demand for social services. Some countries shifted the healthcare costs from the public purse to private households undermining the survival of the health system and the universal coverage. A way to avoid this risk is based on the ability to share discussion about where to cut and where to reallocate resources.

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

    Directory of Open Access Journals (Sweden)

    Graham Bowrey

    2007-09-01

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

  15. Financial Management: Misstatement of NASA's Statement of Budgetary Resources

    National Research Council Canada - National Science Library

    2001-01-01

    .... The Committee's inquiry into this discrepancy resulted in NASA s Chief Financial Officer (CFO) subsequently determining that the information in the audited financial statements was in error by about $644 million...

  16. Communication and the financial decisions made by public authorities

    Directory of Open Access Journals (Sweden)

    Joanna M. Salachna

    2017-12-01

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

  17. 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.

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

    Directory of Open Access Journals (Sweden)

    Aida Nahar

    2018-02-01

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

  19. Modern approaches to definition of essence enterprise financial resources in a market economy

    OpenAIRE

    Merenkova, L.

    2010-01-01

    On the basis of generalization approaches of economists-scientists in relation of definition of enterprise financial resources the clarify definition is offered, which indicated the existence of forms enterprise financial resources, sources of their formation, purpose of used and form of representation in accounts.

  20. Using Internet Resources in Teaching Financial Reporting and Analysis of Multinational Enterprises.

    Science.gov (United States)

    Agami, Abdel M.

    2003-01-01

    Provides some sources of corporate financial information on the Internet and illustrates how to use these resources in teaching international business and, more specifically, financial reporting and analysis of multinational enterprises. Points out some of the advantages and limitations of these resources. (EV)

  1. 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

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

    Science.gov (United States)

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

    2011-10-01

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

  3. 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

  4. 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...

  5. 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...

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

    Directory of Open Access Journals (Sweden)

    Andrei PETROIA

    2017-04-01

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

  7. 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)

  8. Financial Audit Guide: Auditing the Statement of Budgetary Resources

    National Research Council Canada - National Science Library

    2001-01-01

    ... that establish the budget and other related laws and regulations. As a means to help achieve this objective, beginning with fiscal year 1998, executive agencies subject to the Chief Financial Officers (CFO...

  9. Financial development and oil resource abundance-growth relations: evidence from panel data.

    Science.gov (United States)

    Law, Siong Hook; Moradbeigi, Maryam

    2017-10-01

    This study investigates whether financial development dampens the negative impact of oil resource abundance on economic growth. Because of substantial cross-sectional dependence in our data, which contain a core sample of 63 oil-producing countries from 1980 through 2010, we use the common correlated effect mean group (CCEMG) estimator to account for the high degree of heterogeneity and drop the outlier countries. The empirical results reveal that oil resource abundance affects the growth rate in output contingent on the degree of development in financial markets. More developed financial markets can channel the revenues from oil into more productive activities and thus offset the negative effects of oil resource abundance on economic growth. Thus, better financial development can reverse resource curse or enhance resource blessing in oil-rich economies.

  10. Financial and Organizational Aspects of the Recovery of Hydrocarbon Resource Base in the Regional Context

    Directory of Open Access Journals (Sweden)

    Irina Valeryevna Sharf

    2017-06-01

    Full Text Available The characteristics of hydrocarbon resource base qualitative and quantitative degrade are reflected in the increase of the share of small and medium−sized deposits, as well as hard−to−recover reserves. This makes the need to update the approaches to the implementation of the geological prospecting programmes. The geological exploration performance differs in oil−producing regions of the Russian Federation due to a number of various factors. The subject matter of the study is the assessment of the strength of these factors in various working, geological, infrastructure and economic conditions to determine the effectiveness of the existing economic model of the recovery of hydrocarbon resource base, as well as to develop the author’s suggestions. The hypothesis of the study proposes to change the economic, as well as financial and tax mechanisms of government regulation of the geological exploration, carried out by small oil producing companies on license areas with one or several fields in order to stimulate the development of hydrocarbon resource base. The method of the study is the correlation analysis of the impact of various factors on geological exploration on mineral resource base recovery. It is carried out utilizing K. Mohn model and the statistical data of three subjects of the Russian Federation (the Republic of Tatarstan, Khanty−Mansiysk Autonomous District and Tomsk region. The results of the study can be applied in the tax and financial legislation, as well as in the management of oil and gas industry in the field of geological exploration. On the basis of the conducted analysis and international experience, the author suggests to introduce reasonable tax incentives and the mechanism of public private partnership in the realization of geological prospecting programmes with the aim to support small oil producing companies at the initial stage of the development of a field.

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

    Directory of Open Access Journals (Sweden)

    Tobias Schulz

    2018-02-01

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

  12. Problems of software financial resources agrarian sector in the current economic conditions of management

    Directory of Open Access Journals (Sweden)

    Grischuk Nadiya Viktorivna

    2016-12-01

    Full Text Available Research of financial science on questions providing of financial resources does not exhaust and needs a further study that acquires new descriptions and vectors of development constantly, what costing illuminations in the conditions of present time. Research of the state of provision of financial resources agrarian to the sector of economy with allocating of main segment – loan and attracted financial resources, today topically. In the article the essence funds are considered sources of agricultural enterprises financial resources and problems associated with the formation and use of financial resources in the modern world. Also the problems arising in improving the process of raising funds agricultural enterprises. Revealed that an effective tool to attract financial resources is the issue of convertible bonds and the introduction of agricultural receipts. It is well-proven that in the conditions of unstable environment forward development of the system of agrarian relations must be carried out on the basis of the government programs, and normatively-legal adjusting that take into account not only the existent state of affairs at the market of agroindustrial products but also economic provision of enterprises national agrarian to the sector.

  13. Theorizing Strategic Human Resource Development: Linking Financial Performance and Sustainable Competitive Advantage

    Science.gov (United States)

    Hu, Po

    2007-01-01

    This paper is to explore potential new underlying theory of strategic human resource development based on critiques of current theoretical foundations of HRD. It offers a new definition and model of Strategic HRD based on resource-based view of firm and human resource, with linkage to financial performance and competitiveness. Proposed new model…

  14. 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...

  15. Resource Allocation and Public Policy in Alberta's Postsecondary System.

    Science.gov (United States)

    Barneston, Bob; Boberg, Alice

    2000-01-01

    Resource allocation in Alberta's postsecondary system has changed substantially since 1994, designed to reapportion financial responsibility for higher education, increase vocational outcomes of postsecondary education, and increase transfer of knowledge and technology to the private sector. This paper outlines how resource allocation has been…

  16. 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

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

    Directory of Open Access Journals (Sweden)

    Kuznetsov Aleksey Alekseevich

    2017-10-01

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

  18. 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...

  19. 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...

  20. 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…

  1. Uncovering Barriers to Financial Capability: Underrepresented Students' Access to Financial Resources

    Science.gov (United States)

    Eichelberger, Brenda; Mattioli, Heather; Foxhoven, Rachel

    2017-01-01

    Financial aid is designed to increase access to postsecondary education at all socioeconomic levels; however, college students are not always knowledgeable about personal finances or capable of making sound decisions regarding complex college and program choices, debt options, and long-term spending. This article reviews previous research on the…

  2. Finance and Oil. Is There a Resource Curse in Financial Development?

    NARCIS (Netherlands)

    Beck, T.H.L.

    2011-01-01

    This paper shows that the finance and growth relationship is as important in resource-based economies as in other economies. This paper also documents less developed financial systems in resource-based economies and banks that are more liquid, better capitalized and more profitable, but give fewer

  3. Finance and Oil. Is there a Resource Curse in Financial Development?

    NARCIS (Netherlands)

    Beck, T.H.L.

    2011-01-01

    This paper shows that the finance and growth relationship is as important in resource-based economies as in other economies. This paper also documents less developed financial systems in resource-based economies and banks that are more liquid, better capitalized and more profitable, but give fewer

  4. Work engagement and financial returns : a diary study on the role of job and personal resources

    NARCIS (Netherlands)

    Xanthopoulou, D.; Bakker, A.B.; Demerouti, E.; Schaufeli, W.B.

    2009-01-01

    This study investigates how daily fluctuations in job resources (autonomy, coaching, and team climate) are related to employees' levels of personal resources (self-efficacy, self-esteem, and optimism), work engagement, and financial returns. Forty-two employees working in three branches of a

  5. Measuring the Impact of Industrialization and Financial Development on Water Resources: A Case Study of Pakistan

    Directory of Open Access Journals (Sweden)

    Khalid ZAMAN

    2011-06-01

    Full Text Available The objective of the study examines the impact of industrialization and financial development on water resources, in the specific context of Pakistan. Data set from 1975-2009 are taken for time series analysis. The result reveals that economic growth positively linked with the water resource, as water plays a pivotal role in the economic development of a country. Thus limiting this resource would affect the process of economic growth. Industrial processes have a negative environmental impact which causing water pollution. Financial development has an indirect effect on water consumption, as it shows that private firms finds more funding opportunities in a country, therefore, avoid dirty industry game.

  6. Optimizing the structure of financial resources of industrial enterprises in the market economy mechanism

    Directory of Open Access Journals (Sweden)

    A. Vlasov

    2015-01-01

    Full Text Available The article deals with the optimization of the structure of financial resources of industrial enterprises in the market economy mechanism. The slowdown of the Russian economy force companies to promote more accurate system financial planning its activities. In modern economic conditions the company's performance is largely dependent on the ability of management to more accurately predict financial flows, as well as more accurately predict the financial and human resources to ensure solvency of the enterprise, thus more competent to form the strategy of development of the organization.Goal / task. The aim of the article the search for the optimal structure of financial resources of industrial enterprises in the market economy mechanism and to develop proposals for the sustainable development of the enterprise. The task of this article is to investigate the structure of financial resources of the enterprise, in a deteriorating economic situation that must be considered in the sustainable development of industrial enterprises.Methodology. In conducting this study the main sources of the original data were the materials of the state statistics, the works of famous economists. The basis of the methodological developments based on comparative methods of analysis.Results. Given the concept of optimizing the structure of financial resources of the industrial enterprises. It shows the influence of external and internal factors affecting the stability of the industrial enterprises. Highlighted the impact of the economic situation on the role of these factors.Conclusions / significance. In the current economic conditions of the state and the new economic realities, it is necessary to focus to industrial enterprises to conduct an effective economic policy, thereby improving the financial stability of the enterprise.

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

    Directory of Open Access Journals (Sweden)

    Ostapenko Victoriia M.

    2014-02-01

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

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

    Science.gov (United States)

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

    2007-01-01

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

  9. Marketing of Information Resources in Selected Public Libraries in ...

    African Journals Online (AJOL)

    Marketing of Information Resources in Selected Public Libraries in Lagos State: A Competitive Intelligence Approach. ... examined the use of marketing techniques in public libraries , and the e xtent to ... EMAIL FULL TEXT EMAIL FULL TEXT

  10. Measuring the Impact of Industrialization and Financial Development on Water Resources: A Case Study of Pakistan

    OpenAIRE

    Khalid ZAMAN; Muhammad Mushtaq KHAN; Mehboob AHMAD

    2011-01-01

    The objective of the study examines the impact of industrialization and financial development on water resources, in the specific context of Pakistan. Data set from 1975-2009 are taken for time series analysis. The result reveals that economic growth positively linked with the water resource, as water plays a pivotal role in the economic development of a country. Thus limiting this resource would affect the process of economic growth. Industrial processes have a negative environmental impact ...

  11. 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…

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

    Directory of Open Access Journals (Sweden)

    Laura Alcaide MUÑOZ

    2013-12-01

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

  13. 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…

  14. [Mechanisms for allocating financial resources after decentralization in the state of Jalisco].

    Science.gov (United States)

    Pérez-Núñez, Ricardo; Arredondo-López, Armando; Pelcastre, Blanca

    2006-01-01

    To analyze, from the decision maker's perspective, the financial resource allocation process of the health services of the state of Jalisco (SSJ, per its abbreviation in spanish), within the context of decentralization. Through a qualitative approximation using semi-structured individual interviews of key personnel in managerial positions as the method for compiling information, the experience of the SSJ in financial resource allocation was documented. From September to November 2003, the perception of managers and administrators regarding their level of autonomy in decision-making was explored as well as the process they follow for the allocation of financial resources, in order to identify the criteria they use and their justifications. From the point of view of decision-makers, autonomy of the SSJ has increased considerably since decentralization was implemented, although the degree of decision-making freedom remains limited due mainly to high adminstrative costs associated with salaries. In this sense, the implications attributable to labor situations that are still centralized are evident. Some innovative systems for financial resource allocation have been established in the SSJ for the sanitary regions and hospitals based upon administrative-managerial and productivity incentives. Adjustments were also made for degree of marginalization and population lag, under the equity criterion. General work conditions and decision-making autonomy of the sanitary regions constitute outstanding aspects pending decentralization. Although decentralization has granted more autonomy to the SSJ, the level of decision-making freedom for allocating financial resources has been held within the highest hierarchical levels.

  15. Rio+20. Financial resources for improved international environmental governance

    Energy Technology Data Exchange (ETDEWEB)

    Gerstetter, Christiane; Goerlach, Benjamin; Stoessel, Susanah; Ivanova, Maria; Cavalieri, Sandra; Tedsen, Elizabeth; Bar-On, Haran [Ecologic Institute, Berlin (Germany)

    2012-11-01

    In the run-up to the Rio+20 summit, which takes place in June 2012, this study investigates the current system for financing international environmental governance (IEG). The current architecture for IEG finance consists of a growing number of bilateral and multilateral actors, funds and financial mechanisms which leads to incoherence, inefficiencies and extra burdens on recipient countries. The resulting intransparency is exerbated by the lack of a comprehensive system for tracking. Against this background, this study investigates the current state of the IEG funding system from a qualitative and - to a lesser degree - quantitative angle. Some of its flaws are discussed as are options for its improvement - all with a view to formulating recommendations for the Rio+20 summit.

  16. 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

  17. The flow of financial resources : An inevitable part of supply chain design activities

    OpenAIRE

    Hofmann, Erik

    2007-01-01

    Supply chain managers do not only face the challenge of designing material and information flows. They also need to arrange the flow of financial resources. The financial side of supply chain design comprises all the economic aspects that result from collaborative concepts and applications. This paper provides an introduction into the field of cash flow organization in supply chains by presenting a collaborative payment model and its common instruments.

  18. Financial Reporting Practices in Illinois Public Community Colleges.

    Science.gov (United States)

    Skeadas, Gus J.

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

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

    Directory of Open Access Journals (Sweden)

    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.

  20. 75 FR 63113 - Financial Resources Requirements for Derivatives Clearing Organizations

    Science.gov (United States)

    2010-10-14

    ...\\ For example, the positions of each clearing member would be margined separately and would be stress... of debt, externally forced revisions of its operations, or similar actions.\\13\\ \\13\\ See American Institute of Certified Public Accountants Auditing Standards Board Statement of Auditing Standards No. 59...

  1. The self employed occupational and environmental health nurse: maximizing business success by managing financial resources.

    Science.gov (United States)

    Rainer, S R; Papp, E

    2000-04-01

    The occupational and environmental health nurse entrepreneur can avoid business failure by engaging in a planning process that maximizes financial resources. Successful financial management involves understanding key financial reports and using those reports as management tools to "keep score" on the business. The prices the occupational and environmental health nurse entrepreneur charges for services will have a direct effect on the success of the business. Payroll, earnings, and expense records are useful management tools to help the occupational and environmental health nurse entrepreneur track the business and meet legal requirements.

  2. Acquisition and allocation of human, financial, and physical resources in the health care system.

    Science.gov (United States)

    Abraham, Sam

    2011-01-01

    Based on the current financial status and forthcoming changes in the health care system, governing boards give chief executive officers the responsibility to manage human, financial, and physical resources. The role and degree of involvement of chief executive officers in managing resources--the resource allocation process, retention and recruitment, technology adaptation, reimbursement, and expansion of the outpatient program--are illustrated in this article. A new strategy for diverting resources to tap into the outpatient market is the appropriate direction to choose during days when the economy is down and people are not seeking inpatient treatment as in the past. Reimbursement in the future will depend on customer satisfaction scores; therefore, a dedicated and loyal staff is the most important resource for any service organization.

  3. The development vector of the treasury technologies in order to improve the efficiency of financial resources management

    Directory of Open Access Journals (Sweden)

    Achmedov Shahmurad, S.

    2015-09-01

    Full Text Available The current social-economic situation in the country is accompanied by a sharp reduction of budgetary allocations, which in turn actualizes the problem of creation of conditions providing sustainable economic development, as well as unconditional fulfillment of state obligations, primarily social. Course on the solution of these tasks is defined in the plan of priority measures for the sustainable development of economy and social stability, signed in January 2015 by the Government of the Russian Federation. The paper notes that in the beginning of the budget cuts period all outputs of the budget reform were aimed at improving the quality of public (municipal finances, at creation the conditions most effective use of state (municipal financial resources. The specific essence of reforms is to move to active methods of management of budget resources and to use new financial instruments that ensure the effectiveness of state (municipal spending. The author emphasizes that the achievement of objectives largely depends on the Federal Treasury. In this regard, the author investigates the process of technology improvement of the Treasury execution of the budget, the scale of which was determined by the program "Modernization of the Treasury system of the Russian Federation" and direction of the Strategic map of the Treasury of Russia for the period 2015-2019. Special attention is paid to the complex events that determine the vector of development of Treasury technologies in order to improve the efficiency of financial resources management.

  4. Crowdfunding as alternative financial resource for small business

    Directory of Open Access Journals (Sweden)

    N. S. Suvorov

    2016-01-01

    Full Text Available The article presents topical characteristics of small business importance in the economy. The main features of this category of companies are presented, the topicality of searching alternative funding form for functioning in the macroeconomic instability is proved. It shows that in the crisis period of economy priority funding sources might become less affordable. As an alternative the author suggests crowdfunding. The main forms of crowdfunding such as crowdinvesting and crowdlending are presented. The article deals with economic substance of each form of crowdfunding. Worldwide crowdfunding volumes are analyzed; the barriers of Russian development of this phenomenon are presented. The differences between crowdfunding and charity are shown, crowdfunding classification depending on type of rewards is presented. The essence of each type of rewards is revealed. The classification system of crowdinvesting depending on type of capital is shown. The total amount of funds raised by crowdinvesting platforms is presented. Author highlights crowdinvesting volume forecast in Russia. Crowdlending classification depends on financial direction is shown. The main participants of crowdlending process such as banks, credit bureaus and collectors are considered. The author describes detailed scheme of their interaction. The main features and key participants of crowdlending platform functioning are revealed. Average value of crowdlending financing is pointed out by the author. The author distinguishes topical reasons of insufficient functioning of crowdlending platforms in our country. The article presents authors position in regard to the crowdfunding forms of financing for small business.

  5. Funding and provision of resources in public and private school ...

    African Journals Online (AJOL)

    The work discussed funding for libraries in selected public and private schools in Imo State as well as provision of resources in their libraries. The major aim of the work was that there is a corollary between funding and provision of resources such that the funding directly affects the resources of the library. The survey ...

  6. 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.

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

    Directory of Open Access Journals (Sweden)

    Cristina-Petrina Trincu-Dragusin

    2016-12-01

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

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

    African Journals Online (AJOL)

    PAUL

    2016-08-12

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

  9. 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.

  10. APPLICATION OF MULTICRITERIA DECISION MAKING THROUGH FINANCIAL, HUMAN RESOURCES AND BUSINESS PROCESS ASPECT IN VERIFICATION OF COMPANIES’ SUCCESS

    Directory of Open Access Journals (Sweden)

    Ivana Tadić

    2013-02-01

    Full Text Available Striving in volatile and competitive business environment, companies have to reveal the ideal path to survive and provide sustainable success, which can be validated using objective and subjective criteria. In order to fulfil stakeholders’ demands, many companies use different types of non financial indicators, characterising them as subjective ones. Authors lately argue about the usage of subjective criteria and validating them equally as objective ones, approving positive relationship between subjective and objective criteria. The main aim of this paper is to research whether the most successful Croatian companies regarding financial ratios show the similar results by other groups of criteria, as human resource management evaluation and evaluation of the business process success. In order to evaluate success of Croatian public companies, those are ranked by three groups of criteria using Simple Additive Weighting Method (SAW for subjective criteria and PROMETHEE II method for objective criteria. Weighted least square (WLS method was used in order to define weight of each criterion.

  11. 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.

  12. Working women's choices for domestic help: the effects of financial and time resources

    NARCIS (Netherlands)

    Tijdens, K.; van der Lippe, T.; de Ruijter, E.

    2003-01-01

    Household services are increasing. Which households consume these services, in particular domestic help? This article tests whether time and financial resources influence the use of domestic help, performing logistic regression analyses with the WWIQ-2000/01-data (N=10,969), addressing working women

  13. 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.

  14. 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

  15. Instructional Resources: Issues in Public Sculpture.

    Science.gov (United States)

    Hill, Julie Lasater; And Others

    1988-01-01

    Presents four lesson plans for teaching K-12 students about public sculpture and contemporary sculptors. Highlights the following works: "Playscapes" by Isamu Noguchi, "The Dallas Piece" by Henry Moore, "Old Glory" by Mark di Suvero, and "Face of the Earth" by Vito Acconci. Includes background information on…

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

    Directory of Open Access Journals (Sweden)

    Alberto Marcos Martín

    2013-04-01

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

  17. The impact of the financial crisis on human resources for health policies in three southern-Europe countries.

    Science.gov (United States)

    Correia, Tiago; Dussault, Gilles; Pontes, Carla

    2015-12-01

    The public health sector has been the target of austerity measures since the global financial crisis started in 2008, while health workforce costs have been a source of rapid savings in most European Union countries. This article aims to explore how health workforce policies have evolved in three southern European countries under external constraints imposed by emergency financial programmes agreed with the International Monetary Fund, Central European Bank and European Commission. The selected countries, Greece, Portugal and Cyprus, show similarities with regard to corporatist systems of social protection and comprehensive welfare mechanisms only recently institutionalized. Based on document analysis of the Memoranda of Understanding agreed with the Troika, our results reveal broadly similar policy responses to the crisis but also important differences. In Cyprus, General Practitioners have a key position in reducing public expenditure through gatekeeping and control of users' access, while Portugal and Greece seeks to achieve cost containment by constraining the decision-making powers of professionals. All three countries lack innovation as well as monitoring and assessment of the effects of the financial crisis in relation to the health workforce. Consequently, there is a need for health policy development to use human resources more efficiently in healthcare. Copyright © 2015 Elsevier Ireland Ltd. All rights reserved.

  18. 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/.

  19. International Financial Institution Policies of Conditionality and Public Pedagogy

    Science.gov (United States)

    MacPhail, Scott; McGray, Robert

    2014-01-01

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

  20. 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...

  1. 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...

  2. 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)

  3. Florida public transportation anti-terrorism resource guide

    Science.gov (United States)

    2001-10-01

    The Center for Urban Transportation (CUTR) at the University of South Florida (USF) assembled this guide to provide public transit agencies in Florida with information on current resources available to assist them with improving system security and g...

  4. assessement of information resource of public libraries in rivers state

    African Journals Online (AJOL)

    Information Impact | Journal of Information and Knowledge Management

    users, awareness of resources provided by public libraries in Rivers State is low, ... decision making, and culture development of individuals and social groups. ..... programmes, current affairs, fish production, human right, business, oil spillage,.

  5. Improving the Status of Human and Material Resources in Public ...

    African Journals Online (AJOL)

    Improving the Status of Human and Material Resources in Public Primary School in Oyo States ... the Millennium Development Goals project in the State. ... libraries, well-equipped first aid centres, adequate electronically projected instructional ...

  6. Marketing of Information Resources in Selected Public Libraries in ...

    African Journals Online (AJOL)

    Marketing of Information Resources in Selected Public Libraries in Lagos State: ... and the e xtent to which competitive strategies could be employed in marketing ... negative influence were all indicated as factors militating against marketing of ...

  7. Social and financial resources and high-risk alcohol consumption among older adults.

    Science.gov (United States)

    Moos, Rudolf H; Brennan, Penny L; Schutte, Kathleen K; Moos, Bernice S

    2010-04-01

    This study examined long-term mutual predictive associations between social and financial resources and high-risk alcohol consumption in later life. A sample of 55- to 65-year-old older adults (n = 719) was surveyed at baseline and 10 years and 20 years later. At each contact point, participants completed an inventory that assessed social and financial resources and alcohol consumption. Over the 20-year interval, there was evidence of both social causation and social selection processes in relation to high-risk alcohol consumption. In support of a social causation perspective, higher levels of some social resources, such as participation in social activities, friends' approval of drinking, quality of relationship with spouse, and financial resources, were associated with a subsequent increased likelihood of high-risk alcohol consumption. Conversely, indicating the presence of social selection, high-risk alcohol consumption was associated with subsequent higher levels of friends' approval of drinking and quality of the spousal relationship, but lower quality of relationships with extended family members. These findings reflect mutual influence processes in which older adults' social resources and high-risk alcohol consumption can alter each other. Older adults may benefit from information about how social factors can affect their drinking habits; accordingly, information about social causation effects could be used to guide effective prevention and intervention efforts aimed at reducing the risk that late-life social factors may amplify their excessive alcohol consumption.

  8. 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...

  9. Human resource management practices in public and private ...

    African Journals Online (AJOL)

    The results, among others, showed that private schools generally better managed their human resources than the public ones. Hence, it was recommended that there should be standard guidelines for operators of schools while human resource managers in the school system should be groomed in managerial psychology.

  10. Geopressured-geothermal resource development on public free school lands

    Energy Technology Data Exchange (ETDEWEB)

    1979-07-01

    The study's findings and recommendations are based upon analysis of the following: financial and economic feasibility of geopressured-geothermal resource development; possible ecological, social, and economic impacts of resource development on PFSL; and legal issues associated with resource development. The results of the analysis are summarized and are discussed in detail in a series of four technical papers which accompany this volume. Existing rules of the General Land Office (GLO), the School Land Board (SLB), and the Railroad Commission of Texas (RRC) were reviewed in light of the above analysis and were discussed with the agencies. The study's recommendations resulted from this analytical and review process; they are discussed. The preliminary draft rules and regulations to govern resource development on PFSL are presented in Appendix A; the accompanying forms and model lease are found in Appendix B.

  11. Effective public resource allocation to escape lock-in: the case of infrastructure-dependent vehicle technologies

    NARCIS (Netherlands)

    Vooren, A. van der; Alkemade, F.; Hekkert, M.P.

    2012-01-01

    A multi-stage technological substitution model of infrastructure-dependent vehicle technologies is developed. This is used to examine how the allocation of public, financial resources to RD&D support and infrastructure development affects the replacement of a locked-in vehicle technology by more

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

    Directory of Open Access Journals (Sweden)

    Ridwan Nurazi

    2017-03-01

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

  13. The human resource implications of improving financial risk protection for mothers and newborns in Zimbabwe

    Science.gov (United States)

    2013-01-01

    Background A paradigm shift in global health policy on user fees has been evident in the last decade with a growing consensus that user fees undermine equitable access to essential health care in many low and middle income countries. Changes to fees have major implications for human resources for health (HRH), though the linkages are rarely explicitly examined. This study aimed to examine the inter-linkages in Zimbabwe in order to generate lessons for HRH and fee policies, with particular respect to reproductive, maternal and newborn health (RMNH). Methods The study used secondary data and small-scale qualitative fieldwork (key informant interview and focus group discussions) at national level and in one district in 2011. Results The past decades have seen a shift in the burden of payments onto households. Implementation of the complex rules on exemptions is patchy and confused. RMNH services are seen as hard for families to afford, even in the absence of complications. Human resources are constrained in managing current demand and any growth in demand by high external and internal migration, and low remuneration, amongst other factors. We find that nurses and midwives are evenly distributed across the country (at least in the public sector), though doctors are not. This means that for four provinces, there are not enough doctors to provide more complex care, and only three provinces could provide cover in the event of all deliveries taking place in facilities. Conclusions This analysis suggests that there is a strong case for reducing the financial burden on clients of RMNH services and also a pressing need to improve the terms and conditions of key health staff. Numbers need to grow, and distribution is also a challenge, suggesting the need for differentiated policies in relation to rural areas, especially for doctors and specialists. The management of user fees should also be reviewed, particularly for non-Ministry facilities, which do not retain their revenues

  14. The human resource implications of improving financial risk protection for mothers and newborns in Zimbabwe.

    Science.gov (United States)

    Chirwa, Yotamu; Witter, Sophie; Munjoma, Malvern; Mashange, Wilson; Ensor, Tim; McPake, Barbara; Munyati, Shungu

    2013-05-28

    A paradigm shift in global health policy on user fees has been evident in the last decade with a growing consensus that user fees undermine equitable access to essential health care in many low and middle income countries. Changes to fees have major implications for human resources for health (HRH), though the linkages are rarely explicitly examined. This study aimed to examine the inter-linkages in Zimbabwe in order to generate lessons for HRH and fee policies, with particular respect to reproductive, maternal and newborn health (RMNH). The study used secondary data and small-scale qualitative fieldwork (key informant interview and focus group discussions) at national level and in one district in 2011. The past decades have seen a shift in the burden of payments onto households. Implementation of the complex rules on exemptions is patchy and confused. RMNH services are seen as hard for families to afford, even in the absence of complications. Human resources are constrained in managing current demand and any growth in demand by high external and internal migration, and low remuneration, amongst other factors. We find that nurses and midwives are evenly distributed across the country (at least in the public sector), though doctors are not. This means that for four provinces, there are not enough doctors to provide more complex care, and only three provinces could provide cover in the event of all deliveries taking place in facilities. This analysis suggests that there is a strong case for reducing the financial burden on clients of RMNH services and also a pressing need to improve the terms and conditions of key health staff. Numbers need to grow, and distribution is also a challenge, suggesting the need for differentiated policies in relation to rural areas, especially for doctors and specialists. The management of user fees should also be reviewed, particularly for non-Ministry facilities, which do not retain their revenues, and receive limited investment in

  15. 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.

  16. 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

  17. 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…

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

    Directory of Open Access Journals (Sweden)

    Rose Kahavizakiriza

    2015-08-01

    Full Text Available Abstract This study set out to identify knowledge skills and attitudes required by principals of public secondary schools in Lurambi Sub-county in Kakamega County Kenya for effective financial management. The rationale for focusing on the financial management of public secondary schools was based on evidence in contemporary literature showing that there existed problems in schools over the management of funds because parents complained of financial mismanagement. The main objective of this study was to find outfinancial management in public secondary schools in Kenya. The specific objectives were To find out whether principals of public secondary schools identify and mobilize financial resources for their institutions to find out whether principals draw up budgets for their schools according to priorities of the school needs to find out whether supervision monitoring and control of the budget is carried out by principals of public secondary schools. Therefore there was need to find out ways of ensuring efficient financial management in schools. The study was carried out in public secondary schools in Lurambi Sub-county of Kakamega County covering Lurambi and Municipality. The target population for this study consisted of seventeen 17 principals of public secondary schools seventeen 17 school bursars one hundred and thirty six 136 H.O.Ds and seventeen 17 B.O.G representatives giving a total of one hundred and eighty seven 187 people. Sample population was purposively selected from twelve 12 public secondary schools in Lurambi Sub-county through simple random within the clusters of principals school bursars H.O.Ds representatives of B.O.G. The study adopted a descriptive survey design which helped to establish and describe the knowledge skills and attitudes principals of public secondary schools require for effective performance. Reliability coefficient of the instruments was calculated using cronbachs reliability test. Data analysis revealed that

  19. Environmental-Economic Accounts and Financial Resource Mobilisation for Implementation the Convention on Biological Diversity

    OpenAIRE

    Cesare Costantino; Emanuela Recchini

    2015-01-01

    At the Rio “Earth Summit” the Convention on Biological Diversity introduced a global commitment to conservation of biological diversity and sustainable use of its components. An implementation process is going on, based on a strategic plan, biodiversity targets and a strategy for mobilizing financial resources. According to target “2”, by 2020 national accounts should include monetary aggregates related to biodiversity. Environmental accounts can play an important role – together with other i...

  20. Exploitation of Natural Resources and the Public Sector in Greenland

    DEFF Research Database (Denmark)

    Nielsen, Søren Bo

    This paper considers the role of the public sector in future exploitation of non-renewable resources, especially minerals, in Greenland. The focus is on fiscal sustainability, principles for public sector involvement and the form of government take from mining activities. At present, the public...... budget in Greenland is nearly in balance, but at unchanged policies and standards public expenditures relative to GDP are bound to increase dramatically over the next decades due to population ageing. At the same time, the freezing of the block grant from Denmark implies a decrease in revenues relative...... to GDP. Hence, fiscal policy is quite far from being sustainable. Apart from a need for reforms, these facts also constrain the possible role of the public sector in future resource exploitation. In any case, the government should preferably adhere to strict principles when developing the mineral sector...

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

    Directory of Open Access Journals (Sweden)

    Tom Keatinge

    2015-07-01

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

  2. Sustainability of the public debt and the financial crisis

    Directory of Open Access Journals (Sweden)

    Aura Gabriela SOCOL

    2013-03-01

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

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

    Directory of Open Access Journals (Sweden)

    IULIANA CENAR

    2010-01-01

    Full Text Available Like any field of activity conducted in an organizational framework, the public pensions sector is subjected to multiple transformations. Among these are identified the transformations regarding the structure of the pension system, the characteristics of the pension’s components/plans, the compatibility with the pension plans described by the international accounting standards, accounting treatments, etc. Therefore, this paper presents aspects regarding: the role of the public component of the pension system and its place within pension plans, potential risks and how they are assumed, the accounting of how pension funds are formed and used, using as guiding mark the two essential components of any pension plan: contributions and benefits, as well as the nature of the involved entities, aspects regarding the evolution of certain elements that influence the sustainability of the public pension system.

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

    OpenAIRE

    Fedorko, I.

    2014-01-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

    Hogue, M.

    2010-01-04

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

  6. In search of financial sufficiency in the Spanish public university: From financing to the cost control and cost management

    Directory of Open Access Journals (Sweden)

    Santiago Aguilà

    2016-02-01

    Full Text Available Purpose: The current socio-economic context characterized by restrictive budgetary policies in the countries of the European Union has led to a reduction in public funding in the Spanish public university raising the deficit in many universities. That is why, while they are completing the implementation of a cost accounting model (Modelo Canoa to quantify their real financial needs, are also increasing academic rates with the limits established in the Decree-Law 14/2012 of 20 April as practically the only resource. This fact may ultimately affect demand. It is urgent to find therefore new sources of private funding as well as implementing techniques to control and reduce costs justified by the extreme financial situations of some universities. Design/methodology: These new sources of private funding as well as the specific techniques of control and cost management that are used in public universities outside of Spain are described. It has also made a poll to the managers of the Spanish public universities considering the diversification of funding sources and the feasibility of adopting specific techniques of control and cost management to help the achievement of financial sufficiency. Findings: Especially in the US universities, financing is more diversified and not depend so much of the increase in public rates. Specific techniques of control and cost management are also used and they are applicable to the Spanish case according to the opinion of the managers. Research limitations/implications: 82% of managers have completed the proposed poll. Originality/value: Identifying sources of private funding and specific techniques of control and cost management applicable to the Spanish public universities.

  7. 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…

  8. 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…

  9. 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…

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

    African Journals Online (AJOL)

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

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

    Directory of Open Access Journals (Sweden)

    Monir Mir

    2013-12-01

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

  12. The Financial Instruments for the Accumulation of Resources for Modernization of Electroenergetics

    Directory of Open Access Journals (Sweden)

    Lukiashko Pavlo O.

    2017-06-01

    Full Text Available The article is aimed at evaluating the perspective for transformation of the organizational mechanism of the electric energy market in terms of the accumulation of financial resources to modernize the production base of the generating enterprises and substantiating the additional financial instruments for capital accumulation with the indicated need. A critical evaluation of the prospects for increasing the resource base of the power generation enterprises in terms of the transition to a stock model of the electric energy market has made it clear that there is no direct link between the way in which the market is organized and expansion of the generating capacities. A high level of concentration of the electric energy market is likely to stipulate establishing monopolistic prices and underutilization of production capacity with purpose to maintain them. In view of the potential sources of financing for modernization of electroenergetics, it was suggested that three financial instruments for attracting capital to the industry should be put into practice: the transformed «green» tariff, «energy» bonds, special-purpose accounts for the means of the depreciation fund of effective enterprises.

  13. Exploring Terra Incognita: Preliminary Reflections on the Impact of the Global Financial Crisis upon Human Resource Management.

    NARCIS (Netherlands)

    Zagelmeyer, S.J.; Gollan, P.J.

    2012-01-01

    Since 2007, the global financial crisis (GFC) appears not only to have shaken the foundations of the financial markets and the real economy; it also appears to have harmed the social and political life of many countries. For human resource management (HRM), the global crisis represents an external

  14. Financial resources for the environment: the unsuccessful attempt to create a private financing intermediary for brownfield redevelopment projects

    OpenAIRE

    Keith Welkes

    2005-01-01

    This paper analyzes an unsuccessful attempt to establish a financing intermediary for the development of environmentally contaminated property (commonly known as brownfields) in Pennsylvania. The proposed intermediary was entitled Financial Resources for the Environment.

  15. Health worker motivation in Africa: the role of non-financial incentives and human resource management tools

    Directory of Open Access Journals (Sweden)

    Imhoff Ingo

    2006-08-01

    Full Text Available Abstract Background There is a serious human resource crisis in the health sector in developing countries, particularly in Africa. One of the challenges is the low motivation of health workers. Experience and the evidence suggest that any comprehensive strategy to maximize health worker motivation in a developing country context has to involve a mix of financial and non-financial incentives. This study assesses the role of non-financial incentives for motivation in two cases, in Benin and Kenya. Methods The study design entailed semi-structured qualitative interviews with doctors and nurses from public, private and NGO facilities in rural areas. The selection of health professionals was the result of a layered sampling process. In Benin 62 interviews with health professionals were carried out; in Kenya 37 were obtained. Results from individual interviews were backed up with information from focus group discussions. For further contextual information, interviews with civil servants in the Ministry of Health and at the district level were carried out. The interview material was coded and quantitative data was analysed with SPSS software. Results and discussion The study shows that health workers overall are strongly guided by their professional conscience and similar aspects related to professional ethos. In fact, many health workers are demotivated and frustrated precisely because they are unable to satisfy their professional conscience and impeded in pursuing their vocation due to lack of means and supplies and due to inadequate or inappropriately applied human resources management (HRM tools. The paper also indicates that even some HRM tools that are applied may adversely affect the motivation of health workers. Conclusion The findings confirm the starting hypothesis that non-financial incentives and HRM tools play an important role with respect to increasing motivation of health professionals. Adequate HRM tools can uphold and strengthen the

  16. Health worker motivation in Africa: the role of non-financial incentives and human resource management tools.

    Science.gov (United States)

    Mathauer, Inke; Imhoff, Ingo

    2006-08-29

    There is a serious human resource crisis in the health sector in developing countries, particularly in Africa. One of the challenges is the low motivation of health workers. Experience and the evidence suggest that any comprehensive strategy to maximize health worker motivation in a developing country context has to involve a mix of financial and non-financial incentives. This study assesses the role of non-financial incentives for motivation in two cases, in Benin and Kenya. The study design entailed semi-structured qualitative interviews with doctors and nurses from public, private and NGO facilities in rural areas. The selection of health professionals was the result of a layered sampling process. In Benin 62 interviews with health professionals were carried out; in Kenya 37 were obtained. Results from individual interviews were backed up with information from focus group discussions. For further contextual information, interviews with civil servants in the Ministry of Health and at the district level were carried out. The interview material was coded and quantitative data was analysed with SPSS software. The study shows that health workers overall are strongly guided by their professional conscience and similar aspects related to professional ethos. In fact, many health workers are demotivated and frustrated precisely because they are unable to satisfy their professional conscience and impeded in pursuing their vocation due to lack of means and supplies and due to inadequate or inappropriately applied human resources management (HRM) tools. The paper also indicates that even some HRM tools that are applied may adversely affect the motivation of health workers. The findings confirm the starting hypothesis that non-financial incentives and HRM tools play an important role with respect to increasing motivation of health professionals. Adequate HRM tools can uphold and strengthen the professional ethos of doctors and nurses. This entails acknowledging their

  17. Resource file: practical publications for energy management, edition III

    Energy Technology Data Exchange (ETDEWEB)

    1980-03-01

    The Resource File is an in-depth bibliography of 166 practical and action-oriented energy conservation publications and materials. It is a reference tool, designed for Federal, state, and local energy managers or people who are asked to recommend how-to conservation guides to the public. Each listing describes a publication's intended audience and provides a summary of its contents. Included are operations and maintenance manuals, life-cycle costing handbooks, home insulation manuals, films on fuel-saving driving techniques, and courses devoted exclusively to home weatherization. 166 items.

  18. C | pram | Information for Authors | Journals | Resources | public ...

    Indian Academy of Sciences (India)

    Home; public; Resources; Journals; Information for Authors; pram; C. 404! error. The page your are looking for can not be found! Please check the link or use the navigation bar at the top. YouTube; Twitter; Facebook; Blog. Academy News. IAS Logo. 29th Mid-year meeting. Posted on 19 January 2018. The 29th Mid-year ...

  19. Acquisition And Utilisation Of Human Resources In Public ...

    African Journals Online (AJOL)

    The study examined the acquisition and utilisation of human resources in public secondary schools for students with special needs in Oyo State. The study employed a descriptive research design. The entire 196 teachers and 16 supportive staff formed the sample. The research instrument for the study was a questionnaire ...

  20. price list 2015.pdf | Subscription | Journals | Resources | public ...

    Indian Academy of Sciences (India)

    Home; public; Resources; Journals; Subscription; price list 2015.pdf. 404! error. The page your are looking for can not be found! Please check the link or use the navigation bar at the top. YouTube; Twitter; Facebook; Blog. Academy News. IAS Logo. 29th Mid-year meeting. Posted on 19 January 2018. The 29th Mid-year ...

  1. ECONOMIC ANALYSIS OF EXPLORATION FOR AND EVELUATION OF MINERAL RESOURCES BASED ON FINANCIAL STATEMENTS

    Directory of Open Access Journals (Sweden)

    Andrey Nikolayevich Belonogov

    2016-02-01

    Full Text Available The article examines different techniques of economic analysis of exploration costs. The purpose of the article is to develop an approach to exploration costs economic analysis and to propose recommendations on improvement of an analytical value of Notes to Financial Statements. To achieve the purpose analysis, synthesis, deductive methods were employed. In course of the research we analyzed studies of J.C. Alfaro, A. Naggar, А.А. Muzychenko, E.V. Shevchenko, etc. We proposed an approach to economic analysis of resources sufficiency to complete exploration and evaluation works and to accounting for exploration and evaluation activities risks. We also proposed to supplement Notes to Financial Statements with additional relevant data. Results of the research can be used by investment analysts in order to enhance understanding of specific industry risks.

  2. Clusters and Financial Resources Management in the Context of the EU Strategy for the Danube Region

    Directory of Open Access Journals (Sweden)

    Mariana Trandafir

    2015-08-01

    Full Text Available Defined by "the co-location of producers, services providers, educational and research institutions, financial institutions and other private and government institutions related through linkages of different types", clusters can be "engines" of global economic development. Beyond the competitive advantages, clusters promote regional specialization in their field of activity, the regions thus becoming different, but interconnected. In the context of intent cluster-ization at European level and at the European Parliament’s call for the “re-industrialization of Europe”, the paper examines the critical role of clusters in the context of the EU Strategy for the Danube Region (SUERD from the financial resources management perspective and it concludes the macro-region of 14 Danube riparian countries, attracting European funds, able to bring prosperity and growth passing through the Danubian innovative clusters. The analysis uses the most recent official data, official documents published by the European Commission and other institutions in the field.

  3. 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.

  4. 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...

  5. The increasing efficiency of financial resources management at implementation of goods’ purchase, works, services for the state and municipal needs

    Directory of Open Access Journals (Sweden)

    Proskurnja Dar'ja Vladimirovna

    2016-02-01

    Full Text Available The article is devoted to the review of the existing problems in the field of financial resources management at implementation of goods’ purchase, works, services for the state and municipal needs. Determination of the limit prices of purchases is revealed as the most important problem of the increasing efficiency of financial resources management at implementation of goods’ purchase, works, services for the state and municipal needs. The range of problems of determination of the limit prices of purchases is systematized.

  6. Influence in times of crisis: how social and financial resources affect men's and women's evaluations of glass-cliff positions.

    Science.gov (United States)

    Rink, Floor; Ryan, Michelle K; Stoker, Janka I

    2012-01-01

    In two scenario-based studies, we found that women and men evaluate glass-cliff positions (i.e., precarious leadership positions at organizations in crisis) differently depending on the social and financial resources available. Female and male participants evaluated a hypothetical leadership position in which they would have both social and financial resources, financial resources but no social resources, or social resources but no financial resources. Women evaluated the position without social resources most negatively, whereas men evaluated the position without financial resources most negatively. In study 2, we found that women and men considered different issues when evaluating these leadership positions. Women's evaluations and expected levels of influence as leaders depended on the degree to which they expected to be accepted by subordinates. In contrast, men's evaluations and expected levels of acceptance by subordinates depended on the degree to which they expected to be influential in the position. Our findings have implications for the understanding of the glass-cliff phenomenon and gendered leadership stereotypes.

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

    OpenAIRE

    Aida Nahar; Subadriyah Subadriyah; Ali Sofwan

    2018-01-01

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

  8. Public enterprises in natural resource industries: an economic analysis

    International Nuclear Information System (INIS)

    Fulton, M.E.

    1985-01-01

    Public enterprises are playing an ever increasing role in natural resource industries. This research analyzes the reason for this involvement, i.e., what have been the objectives of public firms, the objectives of other firms; and the reasons behind exploration in natural resource industries. An answer to the first question was obtained by estimating the objective function of a publicly owned uranium company operating in Saskatchewan, Canada. It was assumed the company solved a linear quadratic optimal control problem. The conclusion was that over the period 1974-1984 the company preferred to trade off profits for higher employment, larger reserve holdings, and greater output. The objectives of the other firms in the Saskatchewan uranium industry were also investigated. It was found that producers integrated with utilities can expect to make a much greater rate of return on exploration that nonintegrated producers, since the former group stands to gain both from the reduction in costs and the reduction in price resulting from exploration. The suggests that overinvestment in the Saskatchewan uranium industry may be a problem. The final item investigated is the normative question of what the objective of a public firm operating alongside a private firm in an oligopolistic industry should be in order that resources in the industry are used efficiently; the answer to this question depends upon the structure of the industry

  9. 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...

  10. 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 ...

  11. 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

  12. 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…

  13. 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…

  14. 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…

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

    Science.gov (United States)

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

    2015-01-01

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

  16. 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…

  17. Technical and organisational aspects in enterprise resource planning systems implementation: lessons from a Spanish public hospital

    Science.gov (United States)

    Escobar-Rodriguez, Tomas; Escobar-Pérez, Bernabe; Monge-Lozano, Pedro

    2014-09-01

    Public resources should always be managed efficiently, more so in times of crisis. Due to the specific characteristics of the healthcare sector, there is a need for special attention, especially in regards to hospitals. Administrators need useful tools to be able to efficiently manage available resources, such as enterprise resource planning (ERP) systems. Therefore, an analysis of the effects of their implementation and use in hospitals is valuable. This study has two purposes. One is to analyse the role ERP systems play in aiding the integration of hospital data, with focus on user satisfaction as well as possible resistance to change. The other purpose is to analyse the effects of implanting and using ERP systems in the hospital environment and identifying how certain variables influence the process, especially the existence of different organisational cultures. Results indicate that clinical information has become notably more integrated, despite the lack of flow in the economic-financial area. The heterogeneous nature of the different groups, clinical (Medical, Nursing) and non-clinical (Economic-Financial, Accounting), had a negative influence on the implementation process, and limited the integration of information as well as the system's performance.

  18. Public sector reform and demand for human resources for health (HRH

    Directory of Open Access Journals (Sweden)

    Lethbridge Jane

    2004-11-01

    Full Text Available Abstract This article considers some of the effects of health sector reform on human resources for health (HRH in developing countries and countries in transition by examining the effect of fiscal reform and the introduction of decentralisation and market mechanisms to the health sector. Fiscal reform results in pressure to measure the staff outputs of the health sector. Financial decentralisation often leads to hospitals becoming "corporatised" institutions, operating with business principles but remaining in the public sector. The introduction of market mechanisms often involves the formation of an internal market within the health sector and market testing of different functions with the private sector. This has immediate implications for the employment of health workers in the public sector, because the public sector may reduce its workforce if services are purchased from other sectors or may introduce more short-term and temporary employment contracts. Decentralisation of budgets and administrative functions can affect the health sector, often in negative ways, by reducing resources available and confusing lines of accountability for health workers. Governance and regulation of health care, when delivered by both public and private providers, require new systems of regulation. The increase in private sector provision has led health workers to move to the private sector. For those remaining in the public sector, there are often worsening working conditions, a lack of employment security and dismantling of collective bargaining agreements. Human resource development is gradually being recognised as crucial to future reforms and the formulation of health policy. New information systems at local and regional level will be needed to collect data on human resources. New employment arrangements, strengthening organisational culture, training and continuing education will also be needed.

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

    Directory of Open Access Journals (Sweden)

    Valeriy Dudnyk

    2015-11-01

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

  20. mockrobiota: a Public Resource for Microbiome Bioinformatics Benchmarking.

    Science.gov (United States)

    Bokulich, Nicholas A; Rideout, Jai Ram; Mercurio, William G; Shiffer, Arron; Wolfe, Benjamin; Maurice, Corinne F; Dutton, Rachel J; Turnbaugh, Peter J; Knight, Rob; Caporaso, J Gregory

    2016-01-01

    Mock communities are an important tool for validating, optimizing, and comparing bioinformatics methods for microbial community analysis. We present mockrobiota, a public resource for sharing, validating, and documenting mock community data resources, available at http://caporaso-lab.github.io/mockrobiota/. The materials contained in mockrobiota include data set and sample metadata, expected composition data (taxonomy or gene annotations or reference sequences for mock community members), and links to raw data (e.g., raw sequence data) for each mock community data set. mockrobiota does not supply physical sample materials directly, but the data set metadata included for each mock community indicate whether physical sample materials are available. At the time of this writing, mockrobiota contains 11 mock community data sets with known species compositions, including bacterial, archaeal, and eukaryotic mock communities, analyzed by high-throughput marker gene sequencing. IMPORTANCE The availability of standard and public mock community data will facilitate ongoing method optimizations, comparisons across studies that share source data, and greater transparency and access and eliminate redundancy. These are also valuable resources for bioinformatics teaching and training. This dynamic resource is intended to expand and evolve to meet the changing needs of the omics community.

  1. 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.

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

    Directory of Open Access Journals (Sweden)

    Ivana Dražić Lutilsky

    2016-12-01

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

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

    Directory of Open Access Journals (Sweden)

    Juliane Madeira Leitão

    2016-04-01

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

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

    Science.gov (United States)

    Park, Jeongyoung; Werner, Rachel M

    2011-07-01

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

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

    Directory of Open Access Journals (Sweden)

    Aurelia ŞTEFĂNESCU

    2014-11-01

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

  6. 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.

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

    Directory of Open Access Journals (Sweden)

    Deon Scott

    2016-03-01

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

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

    Directory of Open Access Journals (Sweden)

    James O. Alabede

    2011-06-01

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

  9. 78 FR 52197 - Office of the Assistant Secretary for Financial Resources, Statement of Organization, Functions...

    Science.gov (United States)

    2013-08-22

    ... the preparation and submission of consolidated financial statements for the Department based upon the...; (4) Provides financial statement review and analyses for the OPDIV and Department consolidated... the consolidated financial statements; (4) Supports the maintenance and operation of Department...

  10. 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.

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

    Directory of Open Access Journals (Sweden)

    Gumani Ramavhea

    2017-07-01

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

  12. Evaluation of a Quality Improvement Resource for Public Health Practitioners.

    Science.gov (United States)

    Porterfield, Deborah S; Marcial, Laura H; Brown, Stephen; Throop, Cynthia; Pina, Jamie

    Quality improvement is a critical mechanism to manage public health agency performance and to strengthen accountability for public funds. The objective of this study was to evaluate a relatively new quality improvement resource, the Public Health Quality Improvement Exchange (PHQIX), a free online communication platform dedicated to making public health quality improvement information accessible to practitioners. We conducted an internet-based survey of registered PHQIX users (n = 536 respondents) in 2013 and key informant interviews with PHQIX frequent users (n = 21) in 2014, in the United States. We assessed use of the PHQIX website, user engagement and satisfaction, communication and knowledge exchange, use of information, and impact on quality improvement capacity and accreditation readiness. Of 462 respondents, 369 (79.9%) browsed quality improvement initiatives, making it the most commonly used site feature, and respondents described PHQIX as a near-unique source for real-world quality improvement examples. Respondents were satisfied with the quality and breadth of topics and relevance to their settings (average satisfaction scores, 3.9-4.1 [where 5 was the most satisfied]). Of 407 respondents, 237 (58.2%) said that they had put into practice information learned on PHQIX, and 209 of 405 (51.6%) said that PHQIX had helped to improve quality improvement capacity. Fewer than half of respondents used the commenting function, the Community Forum, and the Ask an Expert feature. Findings suggest that PHQIX, particularly descriptions of the quality improvement initiatives, is a valued resource for public health practitioners. Users reported sharing information with colleagues and applying what they learned to their own work. These findings may relate to other efforts to disseminate quality improvement knowledge.

  13. Strategic Human Resource Management and the Australian Public Sector

    Directory of Open Access Journals (Sweden)

    Karen MANNING

    2010-06-01

    Full Text Available The connection between human resources and performance in firms in the private sector is well documented. What is less clear is whether the move towards managerialism that has taken place within the Australian public sector during the last twenty years has brought with it some of the features of the relationships between Human Resource Management (HRM and performance experienced within the private sector. The research begins with a review of the literature. In particular the conceptual thinking surrounding the connection between HRM and performance within private sector organizations is explored. Issues of concern are the direction of the relationship between HRM and performance and definitional questions as to the nature and level of HRM to be investigated and the measurement of performance. These conceptual issues are also debated within the context of a public sector and particularly the Australian environment. An outcome of this task is the specification of a set of appropriate parameters for a study of these linkages within Australian public sector organizations.

  14. Access to innovation - research, medical ethics, patient rights and financial resources

    Directory of Open Access Journals (Sweden)

    Maria Paula Leite Ribeiro de Faria

    2016-12-01

    Full Text Available This article deals with the identification of patient´s rights as regards the access to innovation in health care, and the reconciliation of these rights and the rights of other patients and the sustainability of the health system. Is it legitimate for the State to restrain the access of patients to innovative treatments representing their only chance of cure, or a substantial improvement in their health, in the name of economic criteria? These criteria and decisions can be assessed by the courts? It is legitimate to use, in the weighting of costs and benefits, criteria such as age of the patient, excluding the terminally ill patients from the benefit of certain treatments? And if we use the right to life as the decisive argument in the access to innovation, ensuring in all cases of survival, the newest and most expensive technology, there is no risk of harming those patients who still have healing perspectives? Since resources are limited, especially in times of financial crisis, the question of its distribution concerns the whole society, and requires the consideration of legal, medical, financial and political, and ethical criteria.

  15. Sustainability-Oriented Financial Resource Allocation in a Project Portfolio through Multi-Criteria Decision-Making

    Directory of Open Access Journals (Sweden)

    Nomeda Dobrovolskienė

    2016-05-01

    Full Text Available Modern portfolio theory attempts to maximize the expected return of a portfolio for a given level of portfolio risk, or equivalently minimize risk for a given level of expected return. The reality, however, shows that, when selecting projects to a portfolio and allocating resources in the portfolio, an increasing number of organizations take into account other aspects as well. As a result of the sole purpose (risk-return, it offers only a partial solution for a sustainable organization. Existing project portfolio selection and resource allocation methods and models do not consider sustainability. Therefore, the aim of this article is to develop a sustainability-oriented model of financial resource allocation in a project portfolio by integrating a composite sustainability index of a project into Markowitz’s classical risk-return scheme (mean-variance model. The model was developed by applying multi-criteria decision-making methods. The practicability of the model was tested by an empirical study in a selected construction company. The proposed sustainability-oriented financial resource allocation model could be used in allocating financial resources in any type of business. The use of the model would not only help organisations to manage risk and achieve higher return but would also allow carrying out sustainable projects, thereby promoting greater environmental responsibility and giving more consideration to the wellbeing of future generations. Moreover, the model allows quantifying the impact of the integration of sustainability into financial resource allocation on the return of a portfolio.

  16. The management of financial resources intended for radioactive waste and decommissioning of the nuclear facilities in the european union

    International Nuclear Information System (INIS)

    Tatar, F.; Dima, A.; Glodeanu, F.; Miller, B.; Mosmonea, R.

    2015-01-01

    The European Commission has developed policies and made recommendations on how financial resources should be established and managed by Member States for the purpose of radioactive waste management. The manner in which these recommendations have been accepted, and are applied, varies between European countries. To some extent, this variation reflects the maturity of the nuclear programs in each country and whether or not nuclear facilities are largely state or privately owned and operated. This paper reviews the European Commission.s policy on financial resourcing for radioactive waste management and decommissioning and evaluates how financial resources are practically established and managed by Member States. The findings from the review are then used to benchmark the situation in Romania. (authors)

  17. Communicating Knowledge of Plant Genetic Resources to the Public

    DEFF Research Database (Denmark)

    Windfeldt, Louise

    This thesis analyses how knowledge of plant genetic resources was communicated to the public through demonstration-projects in a governmental grant-scheme, which was part of the EU Rural Development Programme 2007 to 2013. The grant-receivers were museums and other Informal Learning Environments....... Three studies were made using frameworks from educational research, communication theory, and network theory: At first an analysis of the conditions influencing the formulation of the grant-scheme was made, secondly a study of the grant-receivers’ communication was conducted, and finally the cooperation......, and their diversity as well as cooperation between them were found to enhance the potential of learning and learners. Recommendations are given to the work with plant genetic resources: It is important that international strategies and an overall national programme govern the conservation, growing and development...

  18. Users education in the virtual public library. Resources and procedures in the Spanish public libraries

    Directory of Open Access Journals (Sweden)

    Francisco Javier García Gómez

    2004-01-01

    Full Text Available Some Spanish public libraries have sites Web in a new digital work environment. These libraries are already delivered some services in their virtual branches. We are interesting to analyze user education in their sites Web. We are reviewed and tested some digital resources and services for user education in public libraries at World Wide Web. Level developing obtained in this library work is shown in conclusions. Likewise, we contributed some references about public library web sites design focused in user education and library instruction

  19. Governance in managing public health resources in Brazilian municipalities.

    Science.gov (United States)

    Avelino, George; Barberia, Lorena G; Biderman, Ciro

    2014-09-01

    This study contributes to the health governance discussion by presenting a new data set that allows for comparisons of the management of health resources among Brazilian municipalities. Research on Brazil is particularly important as the provision of health services was decentralized in 1988 and since then municipalities have been given greater responsibilities for the management of fiscal resources for public health service provision. Based on detailed information on corruption practices (such as over-invoicing, illegal procurement and fake receipts) from audit reports of health programmes in 980 randomly selected Brazilian municipalities, this study deepens understanding of the relationship between health governance institutions and the incidence of corruption at the local level by exploring the extent to which horizontal and vertical accountabilities contribute to reducing the propensity of municipal government officials to divert public health resources for private gain. The results of our multiple regression analysis suggest that the experience of health municipal councils is correlated with reductions in the incidence of corruption in public health programmes. This impact is significant over time, with each additional year of health council experience reducing corruption incidence levels by 2.1% from baseline values. The findings reported in this study do not rely on the subjectivity of corruption measures which usually conflate the actual incidence of corruption with its perception by informants. Based on our results, we provide recommendations that can assist policy makers to reduce corruption. Published by Oxford University Press in association with The London School of Hygiene and Tropical Medicine © The Author 2013; all rights reserved.

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

    OpenAIRE

    Aurelia ŞTEFĂNESCU

    2014-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Godsday Okoro Edesiri

    2014-08-01

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

  2. The impact of the financial crisis and austerity policies on the service quality of public hospitals in Greece.

    Science.gov (United States)

    Keramidou, Ioanna; Triantafyllopoulos, Loukas

    2018-04-01

    The influence of the financial crisis on the efficiency of Greek public hospitals has been widely debated. Despite this increasing interest in such research, the question of to what extent the recent reforms in the Greek National health care system were effective in establishing a health care structure and process that provide better results for patients has yet to be fully investigated. As a step in this direction, the paper focuses on patient's experience with public hospital care quality before and during the economic crisis. A questionnaire survey was carried out among 1872 patients discharged from 110 out of the total of 124 Greek public hospitals. Patients' perceptions were analysed using a structural equation modelling approach. The findings reveal that public hospital service quality is at a medium level (66.2 on a scale from 1 to 100) over 2007-2014, presenting a decreasing trend during the recession. Policies to address the crisis may have contributed to a reduction in hospital expenditures, but at the same time patients were increasingly dissatisfied with the technical care. Consequently, there is a need for reforms aimed at the achievement of productivity gains, responsibility, and transparency in the management of productive resources, by enabling health organisations to reduce their costs without a deterioration in the quality of care. Copyright © 2017 Elsevier B.V. All rights reserved.

  3. WILDLIFE HEALTH AND PUBLIC TRUST RESPONSIBILITIES FOR WILDLIFE RESOURCES.

    Science.gov (United States)

    Decker, Daniel J; Schuler, Krysten; Forstchen, Ann B; Wild, Margaret A; Siemer, William F

    2016-10-01

    A significant development in wildlife management is the mounting concern of wildlife professionals and the public about wildlife health and diseases. Concurrently, the wildlife profession is reexamining implications of managing wildlife populations as a public trust and the concomitant obligation to ensure the quality (i.e., health) and sustainability of wildlife. It is an opportune time to emphasize the importance of wildlife health, specifically to advocate for comprehensive and consistent integration of wildlife health in wildlife management. We summarize application of public trust ideas in wildlife population management in the US. We argue that wildlife health is essential to fulfilling public trust administration responsibilities with respect to wildlife, due to the central responsibility of trustees for ensuring the well-being of wildlife species (i.e., the core resources of the trust). Because both health of wildlife and risk perceptions regarding threats posed by wildlife disease to humans and domestic animals are issues of growing concern, managing wildlife disease and risk communication vis-à-vis wildlife health is critical to wildlife trust administration. We conclude that wildlife health professionals play a critical role in protecting the wildlife trust and that current conditions provide opportunities for important contributions by wildlife health professionals in wildlife management.

  4. Issues of Formation and Use of Financial Resources of the Social Welfare System (Case Study of the Komi Republic

    Directory of Open Access Journals (Sweden)

    Valentina Valentinovna Tikhomirova

    2016-11-01

    Full Text Available Currently, the social welfare system in the Komi Republic and in the Russian Federation on the whole is undergoing gradual reforming, the main goals of which are as follows: improving the quality of life; supporting the poor and vulnerable segments of the population; mitigating possible negative consequences of reforms; improving pension provision; further improvement of targeted social assistance; streamlining social benefits; development of the social services market. In this regard, the study of methodological basis for the formation and use of financial resources of the social welfare system becomes more and more important. The goal of this work is to develop theoretical and methodical approaches to the improvement of financial mechanism for the social welfare system in the region. The paper considers the formation and use of financial resources for social protection of population in the Republic of Komi. The author reveals specifics of formation of budgets of all levels and the powers of federal and regional authorities in the field of mutual responsibility. The paper shows the imbalance of financial resources and obligations at all levels of the budgetary system of the Russian Federation. Scientific novelty of the work consists in the fact that it defines social protection as a financial category that provides redistribution of financial resources emerging in the process of formation of centralized and decentralized financial resources, through a set of forms and types of social protection aimed to ensure its targeted provision. On the basis of the national accounts system, which in terms of methodology focuses on a single international standard, the author develops a structure of forms and types of social protection, which are the basis of its financial mechanism: state social guarantees and minimum social standards; social benefits (social insurance and social assistance benefits; and social services. The paper considers main directions

  5. Understanding human resource management practices in Botswana's public health sector.

    Science.gov (United States)

    Seitio-Kgokgwe, Onalenna Stannie; Gauld, Robin; Hill, Philip C; Barnett, Pauline

    2016-11-21

    Purpose The purpose of this paper is to assess the management of the public sector health workforce in Botswana. Using institutional frameworks it aims to document and analyse human resource management (HRM) practices, and make recommendations to improve employee and health system outcomes. Design/methodology/approach The paper draws from a large study that used a mixed methods approach to assess performance of Botswana's Ministry of Health (MOH). It uses data collected through document analysis and in-depth interviews of 54 key informants comprising policy makers, senior staff of the MOH and its stakeholder organizations. Findings Public health sector HRM in Botswana has experienced inadequate planning, poor deployment and underutilization of staff. Lack of comprehensive retention strategies and poor working conditions contributed to the failure to attract and retain skilled personnel. Relationships with both formal and informal environments affected HRM performance. Research limitations/implications While document review was a major source of data for this paper, the weaknesses in the human resource information system limited availability of data. Practical implications This paper presents an argument for the need for consideration of formal and informal environments in developing effective HRM strategies. Originality/value This research provides a rare system-wide approach to health HRM in a Sub-Saharan African country. It contributes to the literature and evidence needed to guide HRM policy decisions and practices.

  6. 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

  7. 78 FR 59368 - Notice of Public Meeting: Northeast California Resource Advisory Council Sage Grouse Conservation...

    Science.gov (United States)

    2013-09-26

    ... Public Meeting: Northeast California Resource Advisory Council Sage Grouse Conservation Subcommittee and...) Northeast California Resource Advisory Council's sage grouse conservation subcommittee and the full Resource... conservation of sage grouse habitat. On November 12, the subcommittee will develop a recommendation for...

  8. Point Climat no. 25 'Auction revenues in EU ETS Phase 3: a new public resource'

    International Nuclear Information System (INIS)

    Chevaleyre, Guillaume; Berghmans, Nicolas

    2013-01-01

    Among the publications of CDC Climat Research, 'Climate Briefs' presents, in a few pages, hot topics in climate change policy. This issue addresses the following points: As from 1 January 2013, auctions will become the main mode for distributing CO 2 allowances within the EU ETS. By 2020, almost one billion EUAs will be sold every year and generate income for Member States. Although sales of Phase 3 allowances have begun, uncertainty still surrounds the total amount of allowances to be auctioned. In particular, benchmark free allocations, the potential review of the auction timetable and the exemption of international flights from the EU ETS will impact the final amounts auctioned and the EUA price. These factors will affect the final auction revenues of each Member States differently. Government authorities will need to take account of the variability of this new financial resource

  9. 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.

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

    Directory of Open Access Journals (Sweden)

    Emma L. Giles

    2016-09-01

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

  11. 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

  12. 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’

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

    Directory of Open Access Journals (Sweden)

    Ion Popescu Slaniceanu

    2011-09-01

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

  14. 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...

  15. Influence in Times of Crisis : How Social and Financial Resources Affect Men's and Women's Evaluations of Glass-Cliff Positions

    NARCIS (Netherlands)

    Rink, Floor; Ryan, Michelle K.; Stoker, Janka I.

    2012-01-01

    In two scenario-based studies, we found that women and men evaluate glass-cliff positions (i.e., precarious leadership positions at organizations in crisis) differently depending on the social and financial resources available. Female and male participants evaluated a hypothetical leadership

  16. Influence in Times of Crisis : How Social and Financial Resources Affect Men's and Women's Evaluations of Glass-Cliff Positions

    NARCIS (Netherlands)

    Rink, Floor; Ryan, Michelle K.; Stoker, Janka I.

    In two scenario-based studies, we found that women and men evaluate glass-cliff positions (i.e., precarious leadership positions at organizations in crisis) differently depending on the social and financial resources available. Female and male participants evaluated a hypothetical leadership

  17. 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...

  18. 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.

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

    Directory of Open Access Journals (Sweden)

    MARIANA MAN

    2010-01-01

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

  20. Balancing public health and resource limitations: A role for ethical low-level risk communication

    International Nuclear Information System (INIS)

    McGinn, R.E.

    1991-01-01

    Recognition of the pervasiveness of risk in everyday life in modern industrial society has elicited calls for greater efforts to protect individual and public health. Yet, it is increasingly clear that decisions to do so must often be made in the context of significant limits in the amounts of financial resources available for achieving that protection. Achieving risk-free work, residential, and community environments may be so expensive as to render a private business unit uncompetitive or as to divert resources from or prelude commencing with other governmental projects with equal or greater health benefit potential. Ethical low-level risk communication (LLRC) is something risk-generating entities are morally obligated to do. However, such communication also offers important opportunities for such entities to move toward achieving better balances between health and the costs of protecting it. In this paper, the authors elaborate on several features of an ethically ideal LLRC process, focusing on those with aspects they hope are not obvious or common knowledge. In discussing these features, they provide examples of conflicts between health risks and resource limits at the level of the individual private firm, the local community, or the national government, such that LLRC with the feature in question provides an opportunity for mitigating or at least clarifying the conflict in question

  1. Natural resource workshop: Public/private partnership for sustainable use of natural resources

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-07-01

    As part of an effort to shape Federal policy for environmentally sound, sustainable economic development, the White House Office of Science and Technology Policy sponsored a workshop in Boise, Idaho on February 1--2, 1995. The Boise Idaho workshop focused on the sustainable use of natural resources, a topic of considerable interest in Idaho. The workshop gave representatives from industry, academia, research, the public, and local and state government an opportunity to provide input to lawmakers and policymakers for establishing a National Environmental Technology Strategy to be issued by Earth Day, 1995.

  2. Forecasting Financial Resources for Future Traumatic Spinal Cord Injury Care Using Simulation Modeling.

    Science.gov (United States)

    Ahn, Henry; Lewis, Rachel; Santos, Argelio; Cheng, Christiana L; Noonan, Vanessa K; Dvorak, Marcel F; Singh, Anoushka; Linassi, A Gary; Christie, Sean; Goytan, Michael; Atkins, Derek

    2017-10-15

    Survivors of traumatic spinal cord injury (tSCI) have intense healthcare needs during acute and rehabilitation care and often through the rest of life. To prepare for a growing and aging population, simulation modeling was used to forecast the change in healthcare financial resources and long-term patient outcomes between 2012 and 2032. The model was developed with data from acute and rehabilitation care facilities across Canada participating in the Access to Care and Timing project. Future population and tSCI incidence for 2012 and 2032 were predicted with data from Statistics Canada and the Canadian Institute for Health Information. The projected tSCI incidence for 2012 was validated with actual data from the Rick Hansen SCI Registry of the participating facilities. Using a medium growth scenario, in 2032, the projected median age of persons with tSCI is 57 and persons 61 and older will account for 46% of injuries. Admissions to acute and rehabilitation facilities in 2032 were projected to increase by 31% and 25%, respectively. Because of the demographic shift to an older population, an increase in total population life expectancy with tSCI of 13% was observed despite a 22% increase in total life years lost to tSCI between 2012 and 2032. Care cost increased 54%, and rest of life cost increased 37% in 2032, translating to an additional CAD $16.4 million. With the demographics and management of tSCI changing with an aging population, accurate projections for the increased demand on resources will be critical for decision makers when planning the delivery of healthcare after tSCI.

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

    Directory of Open Access Journals (Sweden)

    Christoffel J. Hendriks

    2012-12-01

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

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

    Directory of Open Access Journals (Sweden)

    Nistor Cristina

    2011-12-01

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

  5. The potential use of natural resources in urban informal settlements as substitutes for financial capital during flooding emergencies

    Science.gov (United States)

    Dalu, Mwazvita T. B.; Shackleton, Charlie M.

    2018-04-01

    Rapid and widespread land cover change and the subsequent loss of the buffering capacity provided by healthy ecosystems against natural hazards has resulted in increased vulnerability to natural hazards. There is an insufficient understanding of the natural resources contribution to the resilience of poor urban communities living in informal settlements and the financial implications thereof. Thus, household strategies used to recover from the October 2012 flood shock were investigated within the informal settlements of three small South African towns using questionnaires. Within the vulnerability paradigm and the sustainable livelihood framework, the study also quantified and evaluated the relative contribution of natural resources to recovery strategies and the impacts on household financial capital. We found that natural resources contributed up to 70% to recovery of households from the flood shock, most of this being to reconstruct housing structures after the flood. Factors such as household head education level, household income, kinship level, the extent of property damage and the cost associated with property rehabilitation significantly influenced the uptake of natural resources in recovery from floods, and this was variable among settlements and towns. The main findings showed that natural resources reduced household vulnerability of urban informal settlements by providing an emergency-net function that substitutes financial capital. Their inclusion in disaster management plans and responses has the potential to contribute to the sustainable livelihoods of the urban poor in the Eastern Cape, South Africa.

  6. Determination of Relationship Between Strategic Human Resources Applications and Non-Financial Organizations Performance of Hotel Enterprises

    Directory of Open Access Journals (Sweden)

    Ece KONAKLIOĞLU

    2017-08-01

    Full Text Available Strategic human resource management takes attention even corporate organizations hardly in the emerging economies like Turkey. In this study in terms of hotel enterprises, we evaluate the strategic human resource practices and the relationship between non-financial performances. We collect the data through 209 mid- level and senior managers of hotels which selected as sample of this study. In the analysis of the study data was analyzed with descriptive techniques and hypotheses of the research were tested by using multiple regression analysis. With this study, it is understood that organization performance is positively effected by strategic human resources practices (r=0,447.

  7. Environmental-Economic Accounts and Financial Resource Mobilisation for Implementation the Convention on Biological Diversity

    Directory of Open Access Journals (Sweden)

    Cesare Costantino

    2015-12-01

    Full Text Available At the Rio “Earth Summit” the Convention on Biological Diversity introduced a global commitment to conservation of biological diversity and sustainable use of its components. An implementation process is going on, based on a strategic plan, biodiversity targets and a strategy for mobilizing financial resources. According to target “2”, by 2020 national accounts should include monetary aggregates related to biodiversity. Environmental accounts can play an important role – together with other information – in monitoring processes connected with target “20”: contribute to identifying activities needed to preserve biodiversity, calculating the associated costs and eventually assessing funding needs. In particular, EPEA and ReMEA are valuable accounting tools for providing data on biodiversity expenditure. The high quality of the information provided by these accounts makes them good candidates for being adopted world-wide within the Convention’s monitoring processes. Enhanced interaction between statisticians and officials from ministries of environment would be crucial to reach significant advancement towards standardization of the information used in support of the Convention.

  8. Resource allocation in public health practice: a national survey of local public health officials.

    Science.gov (United States)

    Baum, Nancy M; DesRoches, Catherine; Campbell, Eric G; Goold, Susan Dorr

    2011-01-01

    The purpose of this study was to gain an empirical understanding of the types of allocation decisions local health officials (LHOs) make and the factors that influence those allocation decisions. We conducted a national survey of LHOs in the United States in 2008 to 2009. The sample was stratified by the size of the population served by the department. We merged our data with data from the 2008 National Association of County and City Health Officials Profile survey. Descriptive statistics were generated using weighted data. Our final sample size was 608 respondents, with an average of 10 years experience. The LHOs reported little shifting of resources among population groups but greater capacity to redirect staffing time. Less than half of LHOs reported using economic analyses or conducting needs assessments when setting priorities. Having sole provider status in a community strongly influenced LHOs' allocation decisions. In addition, the effectiveness of activities, previous budget allocations, and input from boards of health were influential factors in allocation decisions. Public expectations were moderately to very influential, but direct public input had a low impact on allocation decisions. Survey findings provide a clearer understanding of how LHOs fulfill their obligations as stewards of public health resources and ensure effective activities and access to needed services. It may be useful to assess the value of more structured allocation methods (eg, decision frameworks) in the allocation process. Expanding opportunities for public engagement in priority setting may also be valuable for difficult allocation decisions.

  9. "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...

  10. "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...

  11. The Objective of Financial Reporting.

    Science.gov (United States)

    Schermann, Kenneth R.

    1986-01-01

    Alerts public school business officials to a financial reporting concepts statement to be issued by the Governmental Accounting Standards Board in late 1986. The new directive will outline four objectives concerned with accountability procedures, resource management and compliance information, operating results, and future financial capabilities.…

  12. 76 FR 50770 - Submission for Review: Financial Resources Questionnaire (RI 34-1, RI 34-17, and RI 34-18) and...

    Science.gov (United States)

    2011-08-16

    ... OFFICE OF PERSONNEL MANAGEMENT Submission for Review: Financial Resources Questionnaire (RI 34- 1...) 3206-0167, Financial Resources Questionnaire and Notice of Amount Due Because of Annuity Overpayment... techniques or other forms of information technology, e.g., permitting electronic submissions of responses...

  13. 77 FR 5581 - Submission for Review: Financial Resources Questionnaire (RI 34-1, RI 34-17) and Notice of Amount...

    Science.gov (United States)

    2012-02-03

    ... OFFICE OF PERSONNEL MANAGEMENT Submission for Review: Financial Resources Questionnaire (RI 34- 1... opportunity to comment on a revised information collection request (ICR) 3206-0167, Financial Resources... collection techniques or other forms of information technology, e.g., permitting electronic submissions of...

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

    Directory of Open Access Journals (Sweden)

    Ionela Bălțătescu

    2010-01-01

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

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

    International Nuclear Information System (INIS)

    Courtland, C.M.

    1998-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Ehsan Hassani

    2011-10-01

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

  17. Brazil - Raising the Quality of Public Spending and Resource Management in the Health Sector

    OpenAIRE

    Bernard Couttolenc; Gerard La Forgia; Yasuhiko Matsuda

    2007-01-01

    The report assesses how the processes of allocation, transfer, and utilization of resources are conducted at the different levels of the system. The study provides valuable information regarding the reality of the executing units of the system and how these relate to the central levels. It also seeks to identify problems related to financial flows, analyze how resources are used at the loc...

  18. What factors influence the effectiveness of financial incentives on long-term natural resource management practice change?

    Directory of Open Access Journals (Sweden)

    Emma Swann

    2016-12-01

    Full Text Available Financial incentives are used by natural resource management organisations to encourage landholders to adopt sustainable practices where the outcomes on a farm scale may be negative or marginal. There is a growing body of research aimed at understanding why landholders do or do not agree to participate in financial incentive programs, however research that considers when and how financial incentives work to bring about long-term behaviour change is relatively immature. The purpose of this review is to answer the question ‘What factors influence the effectiveness of financial incentives on long-term natural resource management practice change?’ In synthesising the evidence, it was found that there are numerous characteristics of the practice change itself, along with the program design and implementation, which are important to understand long-term behaviour change. These include whether inexpensive maintenance or long-term funding is available; whether the changes are relatively simple to sustain; whether the program involves structural changes; whether there is land use rigidity; and whether the changes have resulting environmental benefits that are highly observable. Additionally, it is advisable for programs that use financial incentives to include the following program features: ongoing extension support and a focus on building relationship and trust; flexibility in how the practice change is applied; active landholder involvement from planning to evaluation; and contract length that is appropriate for the complexity of the NRM practice. These characteristics can be used to guide policy makers in their natural resource management investment decisions. There is a clear need for greatly increased monitoring and evaluation of existing programs, both during the program and after its conclusion, in order to more fully understand its long-term impacts and ultimate effectiveness. Finally, landholders undertaking a practice change generally

  19. Medicinal Plants: A Public Resource for Metabolomics and Hypothesis Development

    Directory of Open Access Journals (Sweden)

    Eve Syrkin Wurtele

    2012-11-01

    Full Text Available Specialized compounds from photosynthetic organisms serve as rich resources for drug development. From aspirin to atropine, plant-derived natural products have had a profound impact on human health. Technological advances provide new opportunities to access these natural products in a metabolic context. Here, we describe a database and platform for storing, visualizing and statistically analyzing metabolomics data from fourteen medicinal plant species. The metabolomes and associated transcriptomes (RNAseq for each plant species, gathered from up to twenty tissue/organ samples that have experienced varied growth conditions and developmental histories, were analyzed in parallel. Three case studies illustrate different ways that the data can be integrally used to generate testable hypotheses concerning the biochemistry, phylogeny and natural product diversity of medicinal plants. Deep metabolomics analysis of Camptotheca acuminata exemplifies how such data can be used to inform metabolic understanding of natural product chemical diversity and begin to formulate hypotheses about their biogenesis. Metabolomics data from Prunella vulgaris, a species that contains a wide range of antioxidant, antiviral, tumoricidal and anti-inflammatory constituents, provide a case study of obtaining biosystematic and developmental fingerprint information from metabolite accumulation data in a little studied species. Digitalis purpurea, well known as a source of cardiac glycosides, is used to illustrate how integrating metabolomics and transcriptomics data can lead to identification of candidate genes encoding biosynthetic enzymes in the cardiac glycoside pathway. Medicinal Plant Metabolomics Resource (MPM [1] provides a framework for generating experimentally testable hypotheses about the metabolic networks that lead to the generation of specialized compounds, identifying genes that control their biosynthesis and establishing a basis for modeling metabolism in less

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

    Directory of Open Access Journals (Sweden)

    Ceren UZAR

    2013-07-01

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

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

    Directory of Open Access Journals (Sweden)

    João Eudes de Souza Calado

    2016-12-01

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

  2. Pathways to Career Success for Women: A Resource Guide to Colleges, Financial Aid, and Work.

    Science.gov (United States)

    Powley, Sherry; Sabol, Laurie

    This book provides essays on career topics aimed at women and a directory of tools to help women get started or take their career to the next level. The essays topics are equal education and employment; role models, networks, and mentors for women; financial management; child care; introduction to financial aid; women's colleges and women's…

  3. Show Me the Money Resources: Financial Literacy for 21st-Century Learners

    Science.gov (United States)

    Gavigan, Karen

    2010-01-01

    Some economists have called the current U.S. economic environment the worst financial crisis since the Great Depression. Many educators and parents believe it is more important than ever for students to master financial literacy skills. To become successful and responsible 21st century citizens, students need to graduate globally competitive for…

  4. Financial Aid in Hispanic-Serving Institutions: Aligning Resources with HSI Commitments

    Science.gov (United States)

    Venegas, Kristan M.

    2015-01-01

    The purpose of this chapter is to review the literature related to Hispanic-serving institutions and financial aid. Based on this review, a framework for guiding HSIs that considers the role of financial aid in meeting the needs of Latino/a students is suggested.

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

    Directory of Open Access Journals (Sweden)

    František Kalouda

    2013-01-01

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

  6. [The structure of financial planning of public health in Ukraine during the transitional period].

    Science.gov (United States)

    Koretskiy, V L

    1995-01-01

    Based on the newly developed concept of multilevel functional system of primary health care which is to replace the current multicomponent system, the author discusses the computer-aided realization of the system for estimation and analysis of the integral model of outpatient and inpatient medical care of the population of the Ukraine. This system is intended to solve the problems associated with intensification of the resources of the public health system of the Republic (district).

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

    Science.gov (United States)

    Cid P, Camilo; Bastías S, Gabriel

    2014-02-01

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

  8. Internal and external market orientation as organizational resources - consequences for market and financial performance

    Directory of Open Access Journals (Sweden)

    Boris Snoj

    2010-11-01

    Full Text Available The concept of internal marketing has been discussed in marketing literature for over 30 years. Despite this fact there is little theoretical and empirical evidence of the way in which the internal market orientation impacts market and financial performance. On the other hand, there is considerable empirical evidence concerning the impact of the external market orientation on market and financial performance. Consequently, very few research projects have dealt with the impact of both market orientations on the performance of companies. In this paper a structural model was constructed, consisting of the internal market orientation, external market orientation, market performance and financial performance. With the help of the structural equation model the hypothesis that the internal market orientation is a significant predecessor of the external market orientation was confirmed. The external market orientation was found to significantly influence market as well as financial performance.

  9. Resource Transfers to the Elderly: Do Adult Children Substitute Financial Transfers for Time Transfers

    National Research Council Canada - National Science Library

    Zissimopoulos, Julie

    2001-01-01

    Using the Health and Retirement Study, this research investigates whether an adult child substitutes financial transfers to an elderly parent for time transfers as the cost of his or her time increases...

  10. Increasing the value of climate finance in an uncertain environment: Diaspora financial resources as a source of climate finance for Sub-Saharan Africa

    Directory of Open Access Journals (Sweden)

    Dumisani Chirambo

    2017-11-01

    Full Text Available Climate change may create and increase world inequality and social conflicts. Moreover, regardless of the various developments in science and technology, there are still uncertainties regarding the precise extent and consequences of climate change. Additionally, financial resources to support climate change mitigation, adaptation and capacity building programmes in Africa may be considered to be far from satisfactory in terms of their size, source and distribution. Global policymakers are therefore keen to discover how climate finance resources can be mobilised from a wide variety of sources, instruments and channels to complement public sources. To address this knowledge gap, this paper undertook an analysis of project reports, policy reviews, policy briefs, and academic literature reviews on the barriers and opportunities for private investments in climate change programmes. The paper highlights that Sub-Saharan Africa has the potential to mobilise over US $100 billion annually from its diaspora population, and these funds can be channelled towards climate change investments and programmes or leveraged with other conventional climate finance modalities. This paper therefore provides insights into the measures that can be undertaken in order to enable Africa’s diaspora to become important financiers of climate change programmes.

  11. Internal and external market orientation as organizational resources - consequences for market and financial performance

    OpenAIRE

    Boris Snoj; Vladimir Gabrijan; Borut Milfelner

    2010-01-01

    The concept of internal marketing has been discussed in marketing literature for over 30 years. Despite this fact there is little theoretical and empirical evidence of the way in which the internal market orientation impacts market and financial performance. On the other hand, there is considerable empirical evidence concerning the impact of the external market orientation on market and financial performance. Consequently, very few research projects have dealt with the impact of both market o...

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

    Directory of Open Access Journals (Sweden)

    Eline Poelmans

    2016-08-01

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

  13. PARTICULARITIES OF THE HUMAN RESOURCE MOTIVATION IN PUBLIC ADMINISTRATION

    Directory of Open Access Journals (Sweden)

    IOAN CONSTANTIN DIMA

    2010-01-01

    Full Text Available The notion of public administration bears several acceptations, an activity one, of functional meaning and an organisational one. In both ways, public administration is indissolubly connected to the state. In default of the state, there is no public administration, as this is a state activity, performed by government bodies. This affirmation is confirmed by the stipulations of the Romanian Constitution, called public Authorities, chapter V, titled Public Administration. The first section intended for the specialised central public administration (ministry, other central bodies, and a second section is dedicated to the local public administration (county councils, local councils, mayors. There is no doubt that both sections refer to government bodies performing a state activity, so that the central specialised bodies of the public administration as well as the local bodies of the public administration are government bodies, and the activity they perform is a state one.

  14. Media in Public Resource Use Accountability: Lessons from the past ...

    African Journals Online (AJOL)

    chrischisoni

    The role of the media in ensuring the promotion and sustenance of efforts ... social accountability and transparency in the governance systems and public .... ever increasing lack of differentiation between journalism, publicity, marketing and.

  15. Fire Weather Products for Public and Emergency Use: Extending Professional Resources to the Public

    Science.gov (United States)

    Rogers, M. A.; Schranz, S.; Kriederman, L.

    2012-12-01

    Large wildfires require significant resources to combat, including dedicated meteorological support to provide accurate and timely forecasts to assist incident commanders in making decisions for logistical and tactical firefighting operations. Smaller fires often require the same capabilities for understanding fire and the fire weather environment, but access to needed resources and tools is often limited due to technical, training, or education limitations. Providing fire weather information and training to incident commanders for smaller wildfires should prove to enhance firefighting capabilities and improve safety for both firefighters and for the public as well. One of the premier tools used to support fire weather forecasting for the largest wildfires is the FX-Net product, a thin-client version of the Advanced Weather Interactive Processing System used by NWS incident meteorologists (IMETs) deployed to large wildfires. We present results from an ongoing project to extend the sophisticated products available from FX-Net to more accessible and mobile software platforms, such as Google Earth. The project involves input from IMETs and fire commanders to identify the key parameters used in fighting wildfires, and involves a large training component for fire responders to utilize simplified products to improve understanding of fire weather in the context of firefighting operations.

  16. 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.

  17. 77 FR 56840 - Meeting of the Environmental Financial Advisory Board-Public Notice

    Science.gov (United States)

    2012-09-14

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

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

    Directory of Open Access Journals (Sweden)

    Solodovnik Olesia O.

    2017-06-01

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

  19. Implications of Boy Scout group use of public lands for natural resource managers: a regional comparison

    Science.gov (United States)

    Gail A. Vander Stoep

    1992-01-01

    Resource managers can apply group-specific rather than generic communications and management strategies to different public land user groups. This study compares use patterns of one user group, Boy Scout troops, from two regions of the United States. It identifies their public land use patterns, activities, needs, and motivations. Results can be used by resource...

  20. 78 FR 76175 - Notice of Public Meeting for the John Day-Snake Resource Advisory Council

    Science.gov (United States)

    2013-12-16

    ...] Notice of Public Meeting for the John Day-Snake Resource Advisory Council AGENCY: Bureau of Land... Interior, Bureau of Land Management (BLM), the John Day-Snake Resource Advisory Council (RAC) will meet as indicated below: DATES: The John Day-Snake RAC will hold a public meeting Thursday and Friday, January 9 and...

  1. 78 FR 64236 - Notice of Public Meeting for the John Day; Snake Resource Advisory Council

    Science.gov (United States)

    2013-10-28

    ...] Notice of Public Meeting for the John Day; Snake Resource Advisory Council AGENCY: Bureau of Land... Interior, Bureau of Land Management (BLM), the John Day--Snake Resource Advisory Council (RAC) will meet as indicated below: DATES: The John Day--Snake RAC will hold a public meeting Thursday and Friday, November 14...

  2. Renewable resource regulation and uncertain prices: The role of financial structure and bankruptcy

    International Nuclear Information System (INIS)

    Damania, Richard; Bulte, Erwin H.

    2006-01-01

    We analyze the interaction between regulatory policies and the financial structure of a fishery and show that firms with debts may respond differently to regulations than firms that have not accumulated debts. There are conditions where more stringent regulation is counterproductive, providing a perverse incentive to increase harvesting effort. We show that optimal regulation depends on the sector's financial structure, and demonstrate that there are cases when intervention is counterproductive, or too costly to implement. There are also cases where successful regulatory intervention can only be implemented when accompanied by a sufficiently large subsidy. (author)

  3. Determining relevant financial statement ratios in Department of Defense service component general fund financial statements

    OpenAIRE

    Koetter, Nicholas J.; Krause, Daniel J.; Liptak, Carl S.

    2014-01-01

    Approved for public release; distribution is unlimited Department of Defense (DOD) service components are dedicating significant financial and human resources toward achieving unqualified opinions on audits of their financial statements. The DOD has endeavored to produce auditable financial statements as mandated in the Chief Financial Officers Act of 1990. In December of 2013, the United States Marine Corps became the first service component to achieve an unqualified audit opinion on its ...

  4. 75 FR 42125 - Notice of Public Meeting, Dakotas Resource Advisory Council Meeting

    Science.gov (United States)

    2010-07-20

    ... Public Meeting, Dakotas Resource Advisory Council Meeting AGENCY: Bureau of Land Management, Interior..., Bureau of Land Management (BLM) Dakotas Resource Advisory Council (RAC) will meet as indicated below. DATES: The next regular meeting of the Dakotas Resource Advisory Council will be held on September 2...

  5. 76 FR 21779 - Notice of Public Meeting, Dakotas Resource Advisory Council Meeting

    Science.gov (United States)

    2011-04-18

    ... Public Meeting, Dakotas Resource Advisory Council Meeting AGENCY: Bureau of Land Management, Interior..., Bureau of Land Management (BLM) Dakotas Resource Advisory Council (RAC), will meet as indicated below. DATES: The next regular meeting of the Dakotas Resource Advisory Council will be held on May 11, 2011 in...

  6. 75 FR 15724 - Notice of Public Meeting, Dakotas Resource Advisory Council Meeting

    Science.gov (United States)

    2010-03-30

    ... Public Meeting, Dakotas Resource Advisory Council Meeting AGENCY: Bureau of Land Management, Interior..., Bureau of Land Management (BLM) Dakotas Resource Advisory Council (RAC) will meet as indicated below. DATES: The next regular meeting of the Dakotas Resource Advisory Council will be held on May 6, 2010, in...

  7. 76 FR 43705 - Notice of Public Meeting, Dakotas Resource Advisory Council Meeting

    Science.gov (United States)

    2011-07-21

    ... Public Meeting, Dakotas Resource Advisory Council Meeting AGENCY: Bureau of Land Management, Interior... Interior, Bureau of Land Management (BLM) Dakotas Resource Advisory Council (RAC), will meet as indicated below. DATES: The next regular meeting of the Dakotas Resource Advisory Council will be held on Aug. 17...

  8. 75 FR 42125 - Notice of Public Meeting, Eastern Montana Resource Advisory Council Meeting

    Science.gov (United States)

    2010-07-20

    ... Public Meeting, Eastern Montana Resource Advisory Council Meeting AGENCY: Bureau of Land Management... Interior, Bureau of Land Management (BLM) Eastern Montana Resource Advisory Council (RAC) will meet as indicated below. DATES: The next regular meeting of the Eastern Montana Resource Advisory Council will be...

  9. 77 FR 50157 - Notice of Public Meeting, Eastern Washington Resource Advisory Council Meeting

    Science.gov (United States)

    2012-08-20

    ...; HAG 12-0260] Notice of Public Meeting, Eastern Washington Resource Advisory Council Meeting AGENCY.... Department of the Interior, Bureau of Land Management (BLM) Eastern Washington Resource Advisory Council... Bureau of Land Management's Eastern Washington and San Juan Resource Management Plan and the U.S. Forest...

  10. 77 FR 23495 - Notice of Public Meeting, Eastern Washington Resource Advisory Council Meeting

    Science.gov (United States)

    2012-04-19

    ...; HAG 12-0164] Notice of Public Meeting, Eastern Washington Resource Advisory Council Meeting AGENCY... 1972, the U.S. Department of the Interior, Bureau of Land Management (BLM) Eastern Washington Resource... of Land Management's Eastern Washington and San Juan Resource Management Plan, and the U.S. Forest...

  11. 75 FR 3489 - Notice of Public Meeting, Eastern Montana Resource Advisory Council Meeting

    Science.gov (United States)

    2010-01-21

    ... Public Meeting, Eastern Montana Resource Advisory Council Meeting AGENCY: Bureau of Land Management... Interior, Bureau of Land Management (BLM) Eastern Montana Resource Advisory Council (RAC), will meet as indicated below. DATES: The next regular meeting of the Eastern Montana Resource Advisory Council will be...

  12. Decentralisation and health services delivery in Tanzania: Analysis of decision space in planning, allocation, and use of financial resources.

    Science.gov (United States)

    Kigume, Ramadhani; Maluka, Stephen; Kamuzora, Peter

    2018-04-01

    While decentralisation of health systems has been on the policy agenda in low-income and middle-income countries since the 1970s, many studies have focused on understanding who has more decision-making powers but less attention is paid to understand what those powers encompass. Using the decision space approach, this study aimed to understand the amount of decision-making space transferred from the central government to institutions at the periphery in the decentralised health system in Tanzania. The findings of this study indicated that the decentralisation process in Tanzania has provided authorities with a range of decision-making space. In the areas of priority setting and planning, district health authorities had moderate decision space. However, in the financial resource allocation and expenditure of funds from the central government, the districts had narrow decision-making space. The districts, nevertheless, had wider decision-making space in mobilising and using locally generated financial resources. However, the ability of the districts to allocate and use locally generated resources was constrained by bureaucratic procedures of the central government. The study concludes that decentralisation by devolution which is being promoted in the policy documents in Tanzania is yet to be realised at the district and local levels. The study recommends that the central government should provide more space to the decentralised district health systems to incorporate locally defined priorities in the district health plans. Copyright © 2018 John Wiley & Sons, Ltd.

  13. Predictors of needs for community and financial resources for families of pre-school children with cerebral palsy

    Directory of Open Access Journals (Sweden)

    Bertule D.

    2016-01-01

    Full Text Available An understanding of predictors of family needs for the families of preschool children with cerebral palsy (CP is important for provision of efficient and cost-effective services. The aim of this study was to identify the characteristics of children, families and services that are risk factors to meeting family needs for community and financial resources. 234 parents of pre-school children with CP completed a modified version of the Family Needs Survey (FNS, the Measure of Processes of Care (MPOC-20, and a demographic questionnaire. The gross motor function level and communication function level of children were classified on the basis of the Gross Motor Function Classification System (GMFCS and the Communication Function Classification System (CFCS respectively. Two hierarchical multiple regression models were generated to determine the predictors of unmet family needs. The socialisation and communication skills of children, as well as caregiver employment and family income levels were significant predictors of family needs for community resources (adjusted R2=0.44. Significant risk factors in terms of family needs for financial resources included the child's gross motor limitations, caregiver employment, low levels of family income and no ability to receive services on the basis of enabling and partnership principles (adjusted R2=0.51. A child's limitations in terms of communication, gross motor functions and socialisation, as well as the socioeconomic status of the child's family, must be taken into account when planning services for families with preschool children with CP.

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

    Directory of Open Access Journals (Sweden)

    Ionel BOSTAN

    2016-02-01

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

  15. Financial stress is associated with reduced treatment adherence in HIV-infected adults in a resource-rich setting.

    Science.gov (United States)

    McAllister, J; Beardsworth, G; Lavie, E; MacRae, K; Carr, A

    2013-02-01

    Financial stress has been identified as a barrier to antiretroviral adherence, but only in resource- limited settings. Almost half of HIV-infected Australian adults earn no regular income and, despite highly subsidised antiretroviral therapy and universal health care, 3% of HIV-infected Australians cease antiretroviral therapy each year. We studied the relationship between financial stress and treatment adherence in a resource-rich setting. Out-patients attending the HIV clinic at St Vincent's Hospital between November 2010 and May 2011 were invited to complete an anonymous survey including questions relating to costs and adherence. Of 335 HIV-infected patients (95.8% male; mean age 52 years; hepatitis coinfection 9.2%), 65 patients (19.6%) stated that it was difficult or very difficult to meet pharmacy dispensing costs, 49 (14.6%) reported that they had delayed purchasing medication because of pharmacy costs, and 30 (9.0%) reported that they had ceased medication because of pharmacy costs. Of the 65 patients with difficulties meeting pharmacy costs, 19 (29.2%) had ceased medication vs. 11 (4.1%) of the remaining 270 patients (P travel costs to the clinic. Treatment cessation and interruption were both independently associated with difficulty meeting both pharmacy and clinic travel costs. Only 4.9% had been asked if they were having difficulty paying for medication. These are the first data to show that pharmacy dispensing and clinic travel costs may affect treatment adherence in a resource-rich setting. Patients should be asked if financial stress is limiting their treatment adherence. © 2012 British HIV Association.

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

    OpenAIRE

    Paulo T. Pereira,; Lara Wemans,

    2012-01-01

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

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

    Science.gov (United States)

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

    2015-01-01

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

  18. Publicity.

    Science.gov (United States)

    Chisholm, Joan

    Publicity for preschool cooperatives is described. Publicity helps produce financial support for preschool cooperatives. It may take the form of posters, brochures, newsletters, open house, newspaper coverage, and radio and television. Word of mouth and general good will in the community are the best avenues of publicity that a cooperative nursery…

  19. Public health human resources: a comparative analysis of policy documents in two Canadian provinces.

    Science.gov (United States)

    Regan, Sandra; MacDonald, Marjorie; Allan, Diane E; Martin, Cheryl; Peroff-Johnston, Nancy

    2014-02-24

    Amidst concerns regarding the capacity of the public health system to respond rapidly and appropriately to threats such as pandemics and terrorism, along with changing population health needs, governments have focused on strengthening public health systems. A key factor in a robust public health system is its workforce. As part of a nationally funded study of public health renewal in Canada, a policy analysis was conducted to compare public health human resources-relevant documents in two Canadian provinces, British Columbia (BC) and Ontario (ON), as they each implement public health renewal activities. A content analysis of policy and planning documents from government and public health-related organizations was conducted by a research team comprised of academics and government decision-makers. Documents published between 2003 and 2011 were accessed (BC = 27; ON = 20); documents were either publicly available or internal to government and excerpted with permission. Documentary texts were deductively coded using a coding template developed by the researchers based on key health human resources concepts derived from two national policy documents. Documents in both provinces highlighted the importance of public health human resources planning and policies; this was particularly evident in early post-SARS documents. Key thematic areas of public health human resources identified were: education, training, and competencies; capacity; supply; intersectoral collaboration; leadership; public health planning context; and priority populations. Policy documents in both provinces discussed the importance of an educated, competent public health workforce with the appropriate skills and competencies for the effective and efficient delivery of public health services. This policy analysis identified progressive work on public health human resources policy and planning with early documents providing an inventory of issues to be addressed and later documents providing

  20. Public health human resources: a comparative analysis of policy documents in two Canadian provinces

    Science.gov (United States)

    2014-01-01

    Background Amidst concerns regarding the capacity of the public health system to respond rapidly and appropriately to threats such as pandemics and terrorism, along with changing population health needs, governments have focused on strengthening public health systems. A key factor in a robust public health system is its workforce. As part of a nationally funded study of public health renewal in Canada, a policy analysis was conducted to compare public health human resources-relevant documents in two Canadian provinces, British Columbia (BC) and Ontario (ON), as they each implement public health renewal activities. Methods A content analysis of policy and planning documents from government and public health-related organizations was conducted by a research team comprised of academics and government decision-makers. Documents published between 2003 and 2011 were accessed (BC = 27; ON = 20); documents were either publicly available or internal to government and excerpted with permission. Documentary texts were deductively coded using a coding template developed by the researchers based on key health human resources concepts derived from two national policy documents. Results Documents in both provinces highlighted the importance of public health human resources planning and policies; this was particularly evident in early post-SARS documents. Key thematic areas of public health human resources identified were: education, training, and competencies; capacity; supply; intersectoral collaboration; leadership; public health planning context; and priority populations. Policy documents in both provinces discussed the importance of an educated, competent public health workforce with the appropriate skills and competencies for the effective and efficient delivery of public health services. Conclusion This policy analysis identified progressive work on public health human resources policy and planning with early documents providing an inventory of issues to be

  1. Reframing resources and public goods: an integrative approach to natural resources security at regional scale

    OpenAIRE

    Negrutiu, Ioan; Fernandez, Edgar F.; Malwé, Claire; Salles, Jean-Michel; Collart Dutilleul, François; Merchez, Luc; Weber, Jean-Louis

    2013-01-01

    Human history can be mirrored in a geo-history of natural resources. Humans, by over-exploiting resources (“forcing”), have produced extensive land use changes and have altered complex food webs, ecosystems, and habitats with as a consequence systematic natural biocapacity erosion, biodiversity loss, energy crises, pollution, climate deregulation. In other terms, a global resources “rush” has led to chronic socio-ecosystemic deficits, thus creating the conditions for local and global state sh...

  2. Removing financial barriers to access reproductive, maternal and newborn health services: the challenges and policy implications for human resources for health.

    Science.gov (United States)

    McPake, Barbara; Witter, Sophie; Ensor, Tim; Fustukian, Suzanne; Newlands, David; Martineau, Tim; Chirwa, Yotamu

    2013-09-22

    The last decade has seen widespread retreat from user fees with the intention to reduce financial constraints to users in accessing health care and in particular improving access to reproductive, maternal and newborn health services. This has had important benefits in reducing financial barriers to access in a number of settings. If the policies work as intended, service utilization rates increase. However this increases workloads for health staff and at the same time, the loss of user fee revenues can imply that health workers lose bonuses or allowances, or that it becomes more difficult to ensure uninterrupted supplies of health care inputs.This research aimed to assess how policies reducing demand-side barriers to access to health care have affected service delivery with a particular focus on human resources for health. We undertook case studies in five countries (Ghana, Nepal, Sierra Leone, Zambia and Zimbabwe). In each we reviewed financing and HRH policies, considered the impact financing policy change had made on health service utilization rates, analysed the distribution of health staff and their actual and potential workloads, and compared remuneration terms in the public sectors. We question a number of common assumptions about the financing and human resource inter-relationships. The impact of fee removal on utilization levels is mostly not sustained or supported by all the evidence. Shortages of human resources for health at the national level are not universal; maldistribution within countries is the greater problem. Low salaries are not universal; most of the countries pay health workers well by national benchmarks. The interconnectedness between user fee policy and HRH situations proves difficult to assess. Many policies have been changing over the relevant period, some clearly and others possibly in response to problems identified associated with financing policy change. Other relevant variables have also changed.However, as is now well

  3. Improving the Status of Human and Material Resources in Public ...

    African Journals Online (AJOL)

    Nekky Umera

    Public Primary Schools in Oyo States towards Achieving the. Millennium ... projected instructional materials such as computers, counselling centres as well as ... for their children to receive basic education in order to achieve one of the goals of ...

  4. Overview of the Practical and Theoretical Approaches to the Estimation of Mineral Resources. A Financial Perspective

    Directory of Open Access Journals (Sweden)

    Leontina Pavaloaia

    2012-10-01

    Full Text Available Mineral resources represent an important natural resource whose exploitation, unless it is rational, can lead to their exhaustion and the collapse of sustainable development. Given the importance of mineral resources and the uncertainty concerning the estimation of extant reserves, they have been analyzed by several national and international institutions. In this article we shall present a few aspects concerning the ways to approach the reserves of mineral resources at national and international level, by considering both economic aspects and those aspects concerned with the definition, classification and aggregation of the reserves of mineral resources by various specialized institutions. At present there are attempts to homogenize practices concerning these aspects for the purpose of presenting correct and comparable information.

  5. 77 FR 26576 - Notice of Public Meeting of the Central California Resource Advisory Council

    Science.gov (United States)

    2012-05-04

    ... District Manager Este Stifel, (916) 978-4626; or BLM Public Affairs Officer David Christy, (916) 941-3146.... David Christy, Public Affairs Officer. [FR Doc. 2012-10775 Filed 5-3-12; 8:45 am] BILLING CODE 4310-40-P ...] Notice of Public Meeting of the Central California Resource Advisory Council AGENCY: Bureau of Land...

  6. 76 FR 15995 - Notice of Public Meeting: Northeast California Resource Advisory Council Subcommittee

    Science.gov (United States)

    2011-03-22

    ... District manager, (530) 224-2160; or Joseph J. Fontana, BLM public affairs officer, (530) 252-5332... as provided above. Dated: June 14, 2010. Joseph J. Fontana, Public Affairs Officer. [FR Doc. 2011... Public Meeting: Northeast California Resource Advisory Council Subcommittee AGENCY: Bureau of Land...

  7. 78 FR 24433 - Notice of Public Meeting of the Central California Resource Advisory Council

    Science.gov (United States)

    2013-04-25

    ... Stifel, (916) 978-4626; or BLM Public Affairs Officer David Christy, (916) 941-3146. SUPPLEMENTARY.... David Christy, Public Affairs Officer. [FR Doc. 2013-09720 Filed 4-24-13; 8:45 am] BILLING CODE 4310-40...] Notice of Public Meeting of the Central California Resource Advisory Council AGENCY: Bureau of Land...

  8. 77 FR 26786 - Notice of Public Meeting: Northeast California Resource Advisory Council

    Science.gov (United States)

    2012-05-07

    ... District manager, (530) 224-2160; or Joseph J. Fontana, BLM public affairs officer, (530) 252-5332..., 2012. Joseph J. Fontana, Public Affairs Officer. [FR Doc. 2012-10888 Filed 5-4-12; 8:45 am] BILLING... Public Meeting: Northeast California Resource Advisory Council AGENCY: Bureau of Land Management...

  9. 77 FR 67664 - Notice of Public Meeting Cancellation: Northwest California Resource Advisory Council

    Science.gov (United States)

    2012-11-13

    ..., BLM Northern California District manager, (530) 221-1743; or Joseph J. Fontana, public affairs officer..., 2012. Joseph J. Fontana, Public Affairs Officer. [FR Doc. 2012-27523 Filed 11-9-12; 8:45 am] BILLING... Public Meeting Cancellation: Northwest California Resource Advisory Council AGENCY: Bureau of Land...

  10. 76 FR 44355 - Notice of Public Meeting Cancellation: Northwest California Resource Advisory Council

    Science.gov (United States)

    2011-07-25

    ... Northern California District manager, (530) 221-1743; or Joseph J. Fontana, public affairs officer, (530..., 2011. Joseph J. Fontana, Public Affairs Officer. [FR Doc. 2011-18774 Filed 7-22-11; 8:45 am] BILLING... Public Meeting Cancellation: Northwest California Resource Advisory Council AGENCY: Bureau of Land...

  11. 76 FR 30965 - Notice of Public Meeting: Northwest California Resource Advisory Council

    Science.gov (United States)

    2011-05-27

    ... California District manager, (530) 221-1743; or Joseph J. Fontana, public affairs officer, (530) 252-5332.... Joseph J. Fontana, Public Affairs Officer. [FR Doc. 2011-13233 Filed 5-26-11; 8:45 am] BILLING CODE 4310... Public Meeting: Northwest California Resource Advisory Council AGENCY: Bureau of Land Management...

  12. The Global Financial Crisis: Increasing IMF Resources and the Role of Congress

    Science.gov (United States)

    2009-06-05

    may borrow on concessional repayment terms from the Poverty Reduction and Growth Facility ( PRGF ) and the Exogenous Shocks Facility (ESF). To qualify...Association (IDA). Most borrowers have per capita income levels of about $865 a year. PRGF loans are intended to help low-income countries surmount BOP...or financial crises. Unlike SBA and other loans, however, conditionality for PRGF loans is based more on the economic strategies outlined in Poverty

  13. Firm-level Resource Allocation to Information Security in the Presence of Financial Distress

    OpenAIRE

    Bin Srinidhi; Jia Yan; Giri Kumar Tayi

    2008-01-01

    In this paper, we adopt an organizational perspective to the management of information security and analyze in a multi-period context how an organization should allocate its internal cash flows and available external funds to revenuegenerating (productive) and security assuring (protective) processes in the presence of security breach, borrowing and financial distress costs. We show analytically and illustrate numerically that the capital stock accumulation is lower and allocations to securit...

  14. Personnel vs. Strategic Human Resource Management in Public Education

    Science.gov (United States)

    Tran, Henry

    2015-01-01

    Education human resources (HR) professionals have often been neglected in education research. This study seeks to better understand their role in the American school industry, by first examining how districts conceptualize the position of HR professionals and then exploring how the professionals themselves understand their role in school business.…

  15. The Microfoundations of Human Resources Management in US Public Schools

    Science.gov (United States)

    Pogodzinski, Ben

    2016-01-01

    Purpose: The purpose of this paper is to identify the extent to which human resources (HR) decision making is influenced by the social context of school systems. More specifically, this study draws upon organizational theory focussed on the microfoundations of organizations as a lens identify key aspects of school HR decision making at the…

  16. Assessing the Financial Value of Human Resource Management Programs and Employee Behaviors: A Critical Tool Still Coming of Age

    Directory of Open Access Journals (Sweden)

    Aharon Tziner

    2015-11-01

    Full Text Available This paper highlights investigations into several aspects of the field of economic assessment of human resource management strategies and worker organizational behaviors, both classic and recent. We present the reader with both an historical overview and a review of conceptual and practical developments in this field. It is important to emphasize the influence of the early studies since later financial assessment models were built on the earlier paradigms. The basic thrust of this effort is to encourage the greater employment by managers of quantitative models that allow decision makers to generate all the factors needed to estimate real financial gains and/or losses before any intervention strategy is implemented in the workplace. As indicated, the use of these quantitative models to estimate the net financial gains of using particular intervention strategies or the value of certain types of worker behaviors, can ultimately save companies from making gross tactical errors and, more positively, can assist management in promoting the organization’s long-term economic goals with all the incumbent rewards.

  17. Benchmarking Non Public Hospitals in Puerto Rico: A Key Component in the Financial Performance

    Directory of Open Access Journals (Sweden)

    Arisbel Ramos Martin

    2016-03-01

    Full Text Available Benchmarking is considered a key component of the organizational performance measurement system. This study examines a sample of 53 profit and nonprofit hospitals registered in the American Hospital Directory, through four financial dimensions: liquidity, efficiency, profitability and capital structure. The purpose of the study is to validate whether the financial industry benchmark differs or not from a group of 17 selected financial ratios of profit and nonprofit hospitals, to determine if their financial performance is efficient or inefficient in the Puerto Rico health care system. The findings from the research show that 53% or more of the 17 selected financial ratios, compared globally, suggest being efficient in both types of hospitals. This means that these financial ratios were greater than or equal to the industry benchmark.

  18. MNE SPECIFIC FACTORS OF CORPORATE CAPITAL STRUCTURE: COMPARATIVE ANALYSIS IN TERMS OF FINANCIAL RESOURCES DEMAND AND SUPPLY

    Directory of Open Access Journals (Sweden)

    Sergiy Tsyganov

    2015-11-01

    Full Text Available This paper investigates corporate capital structure of multinational enterprises. Its core subject is focused on corporate capital structure defining factors that are specific for MNE rather than for domestic corporations. Substantial part of scientific literature concentrates on country specific and firm specific factors of corporate capital structure with most research devoted to domestic corporations. The main goal of our paper is to discover among plenty of corporate capital structure factors those that are specific for MNE and to develop a new approach for analyzing these factors in terms of financial resources demand and supply. There are some corporate capital structure factors that influence directly and some that have indirect influence while there is also another set of factors having both direct and indirect influence on indebtedness. Different theoretical and empirical research confirm different directions. Methodology of our study is based on analysis of two fundamental market driving forces that are demand and supply. Their influence on corporate capital structure is of a primary origin and that is why the suggested approach is to our mind theoretically significant and practically important. Demand factors imply that a corporation creates demand for financial resources and its capital structure is defined internally. Supply factors imply an external capital structure since it is created by external investors’ supply of financial resources. On empirical level, we use the primary data of corporate financial statements to analyze the leverage of MNE based in different countries and representing different industries. The key results of our study show that the main MNE specific factors of capital structure include such demand factors as multinationality level, assets tangibility and political risk. The first two are firm specific factors that can influence corporate capital structure either directly or indirectly according to

  19. Ageing and the public service: human resource challenges

    National Research Council Canada - National Science Library

    Pilichowski, Elsa; Turkisch, Edouard; Arnould, Emmanuelle

    2007-01-01

    .... In addition to addressing an urgent policy concern of OECD member countries, this project fits the larger OECD priority of developing policy responses to ageing societies. This project has accompanied a separate study on public sector pension schemes in OECD member countries. The two projects have fed into each other. The project was led by Elsa Pili...

  20. [Scientific publications: a resource for the physician's intellectual development].

    Science.gov (United States)

    Zárate, Arturo

    2013-01-01

    The physician's professional life involves reading and analysis of scientific journals, regardless of the specialization field. The hospital and academic areas lead to the scientific-literary activity development. The aim of this editorial is to make some reflections about the way a physician reaches intellectual development, through the creation of a culture of writing and reading scientific publications.

  1. Improving the Status of Human and Material Resources in Public ...

    African Journals Online (AJOL)

    libraries, well-equipped first aid centres, adequate electronically projected instructional materials such as computers, counselling centres as well as recreational facilities among others. Based on this discovery, it was recommended that the government of the State should provide these facilities in public primary schools in ...

  2. Offshore Resource Assessment and Design Conditions Public Meeting Summary Report

    Energy Technology Data Exchange (ETDEWEB)

    none,

    2011-09-01

    The Department of Energy's Wind and Water Power Program hosted a public meeting in June 2011 that focused on the critical meteorological and oceanographic measurements and data needed for successful deployment of offshore renewable energy technologies, including wind and marine and hydrokinetic. The objective was to develop a tactical plan to guide future program investments in filling possible information gaps.

  3. Resources and Alternative Publication Streams for Big Data

    Science.gov (United States)

    The volume of data and associated myriad of data analyses conducted to support toxicological research studies has been expanding for years and there is little indication that it will be slowing. Traditional publication methods offer, at best, a summary of the data underlying a re...

  4. Valuing physically and financially-induced flexibility in large-scale water resources systems

    Science.gov (United States)

    Tilmant, Amaury; Pina, Jasson; Côté, Pascal

    2017-04-01

    In a world characterized by rapid changes in terms of water demands and supplies, there is a growing and persistent need for institutional reforms that promote cross-sectoral, adaptive management processes and policies. Yet, in many regions throughout the world, the continued expansion of supply-side infrastructure is still perceived as the way to go despite the rising financial, social and environmental costs. This trend is further compounded by the risks posed by climate change; reservoir storage, for example, is still perceived as a key element of climate change adaptation strategies in many countries. There is a growing concern that such strategies may result in a rigidity trap whereby the physical and institutional infrastructure become inflexible and unable to adapt to changes because they are mutually reinforcing each other. However, several authors have recently advocated for adaptive, flexible, management techniques involving a more diversified portfolio of measures whose management is regularly updated as new information about supplies and demands becomes available. Despite being conceptually attractive, such a management approach presents several challenges to policy makers. One of them is the sheer amount of information that must be processed each time a management decision must be taken. To address this issue, we propose an optimization framework that can be used to determine the optimal management of a large portfolio of physical and financial assets using various hydro-climatic information. This optimization framework is illustrated with the management of a power system in Quebec involving various power stations, reservoirs, power and energy contracts as well as hydrologic and climatic data. The results can be used to assess the economic value of the flexibility induced by either the physical assets (power stations and reservoirs) or by the financial ones (contracts), an information we believe is important to highlight the benefits of adaptive

  5. Resources for Creating Another World: Financial Strategies of the World Social Forum

    OpenAIRE

    Liliana Diaz

    2006-01-01

    Liliana Diaz analyzes the financial structure and strategy of the World Social Forum (WSF). Considering the importance of the ‘participative budget’ as an initiative promoted by the Forum, she looks at this as a strategy to finance the WSF, and as a model by other social movements. Diaz examines six different funding arrangements in each of the Forums looking at the consequences of the financing arrangements for the sustainability of the Forum process. Development (2006) 49, 93–101. doi:10.10...

  6. Public and Private Enforcement of European Private Law in the Financial Services Sector

    NARCIS (Netherlands)

    Cherednychenko, Olha O.

    2015-01-01

    Particularly in the wake of the global financial crisis, ensuring effective enforcement of the rules governing the relationship between financial institutions and their (potential) clients ranks high on the EU political agenda. Traditionally, such rules were enforced by civil courts at the

  7. The long arm of finance: Exploring the unlikely financialization of governments and public institutions

    NARCIS (Netherlands)

    Hendrikse, R.P.

    2015-01-01

    It is often claimed that the power of finance is pervasive and omnipresent, yet the delicate ways in which financialization exerts its will across space remain relatively little explored. In fact, such claims obscure the fact that financial development constitutes a profoundly uneven process - both

  8. Family Ownership, Firm’s Financial Characteristics and Capital Structure: Evidence from Public Listed Companies in Malaysia

    Directory of Open Access Journals (Sweden)

    Punitharaja NADARAJA

    2011-06-01

    Full Text Available Capital structure is identified as one of focal facet in corporate finance branch of learning. It provides comprehension on how firms choose to finance their operations and expansion. The objective of this study is to explore the determinants of capital structure of Malaysian public listed companies. The period of 2001-2006 was selected in this study, which reflected the post Asian financial crisis period. Firm’s financial characteristics consist of size, growth, profitability, liquidity and ability to service debt. Family ownership which was identified as a unique feature in the Malaysian corporate sector was used to measure the effect of corporate governance in capital structure decision. Using panel data approach, this study infers that the role of ownership structure in the form of family ownership though is not significantly related to capital structure, its inclusion in the empirical equation changes the significance of other variables. Except for growth, all other financial characteristics have significant relationships with capital structure.

  9. Accrual financial reporting in the Public Sector: Is it a reality?

    Directory of Open Access Journals (Sweden)

    Isabel Brusca Alijarde

    2014-09-01

    Full Text Available Although modernization of governmental accounting has led to the implementation of accrual financial reporting, budgets in most continental European countries, including Spain, continue to be based on cash or modified cash methods. Consequently, cash-based and accrualbased financial information coexist. This may create problems for the full implementation of accrual financial statements. This paper analyzes the differences in practice between the results disclosed in financial and budgetary statements under both bases of accounting in order to identify to what extent accrual accounting has been implemented and to verify whether budgetary and accrualbased financial figures are significantly different. The research findings show that there is a high correlation between the current budgetary result and the economic result and, therefore, that in practice the accrual principle has not been implemented effectively.

  10. Scoping study of integrated resource planning needs in the public utility sector

    Energy Technology Data Exchange (ETDEWEB)

    Garrick, C J; Garrick, J M; Rue, D R [NEOS Corp., Lakewood, CO (United States)

    1993-06-01

    Integrated resource planning (IRP) is an approach to utility resource planning that integrates the evaluation of supply- and demand-site options for providing energy services at the least cost. Many utilities practice IRP; however, most studies about IRP focus on investor-owned utilities (IOUs). This scoping study investigates the IRP activities and needs of public utilities (not-for-profit utilities, including federal, state, municipal, and cooperative utilities). This study (1) profiles IRP-related characteristics of the public utility sector, (2) articulates the needs of public utilities in understanding and implementing IRP, and (3) identifies strategies to advance IRP principles in public utility planning.

  11. Empowering public service workers to face bystander conflict : Enhancing resources through a training intervention

    NARCIS (Netherlands)

    van Erp, K.J.P.M.; Gevers, J.M.P.; Rispens, S.; Demerouti, E.

    2018-01-01

    Public service employees work in occupations that are accompanied with high psychosocial risks. Police, firefighters, and paramedics are increasingly being confronted with argumentative, conflicting bystanders that frustrate them in executing their task. We developed a resource-enhancement

  12. The Naturoptic Method for Safe Recovery of Vision: Mentored Tutoring, Earnings, Academic Entity Financial Resources Tool

    Science.gov (United States)

    Sambursky, Nicole D.; McLeod, Roger David; Silva, Sandra Helena

    2009-05-01

    This is a novel method for safely and naturally improving vision. with applications for minority, female, and academic entity, financial advantages. The patented Naturoptic Method is a simple system designed to work quickly, requiring only a minimal number of sessions for improvement. Our mentored and unique activities investigated these claims by implementing the Naturoptic method on ourselves over a period of time. Research was conducted at off campus locations with the inventor of the Naturoptic Method. Initial visual acuity and subsequent progress is self assessed, using standard Snellen Eye Charts. Research is designed to document improvements in vision with successive uses of the Naturoptic Method, as mentored teachers or Awardees of ``The Kaan Balam Matagamon Memorial Award,'' with net earnings shared by the designees, academic entities, the American Indians in Science and Engineering Society, AISES, or charity. The Board requires Awardees, its students, or affiliates, to sign non-disclosure agreements. 185/1526

  13. 77 FR 22800 - Notice of Public Meeting, Dakotas Resource Advisory Council Meeting

    Science.gov (United States)

    2012-04-17

    ... Public Meeting, Dakotas Resource Advisory Council Meeting AGENCY: Bureau of Land Management, Interior..., Bureau of Land Management (BLM) Dakotas Resource Advisory Council (RAC) will meet as indicated below. DATES: The next regular meeting of the Dakotas RAC will be held on May 9, 2012, in Spearfish, SD. The...

  14. 76 FR 67206 - Notice of Public Meeting, John Day-Snake Resource Advisory Council

    Science.gov (United States)

    2011-10-31

    ... DEPARTMENT OF THE INTERIOR Bureau of Land Management [LLORV00000.L10200000.DD0000; HAG 12-0022] Notice of Public Meeting, John Day-Snake Resource Advisory Council AGENCY: Bureau of Land Management... (BLM) John Day-Snake Resource Advisory Council (RAC) will meet as indicated below: DATES: The meeting...

  15. 77 FR 16257 - Notice of Public Meeting, John Day-Snake Resource Advisory Council

    Science.gov (United States)

    2012-03-20

    ... DEPARTMENT OF THE INTERIOR Bureau of Land Management [LLORV00000.L10200000.DD0000; HAG 12-0117] Notice of Public Meeting, John Day-Snake Resource Advisory Council AGENCY: Bureau of Land Management... (BLM) John Day-Snake Resource Advisory Council (RAC) will meet as indicated below: DATES: The business...

  16. 76 FR 78691 - Notice of Public Meeting, John Day-Snake Resource Advisory Council

    Science.gov (United States)

    2011-12-19

    ... DEPARTMENT OF THE INTERIOR Bureau of Land Management [LLORV00000.L10200000.DD0000; HAG 12-0056] Notice of Public Meeting, John Day-Snake Resource Advisory Council AGENCY: Bureau of Land Management... (BLM) John Day-Snake Resource Advisory Council (RAC) will meet as indicated below: DATES: The meeting...

  17. Low-Income Parental Profiles of Coping, Resource Adequacy, and Public Assistance Receipt: Links to Parenting

    Science.gov (United States)

    Maupin, Angela N.; Brophy-Herb, Holly E.; Schiffman, Rachel F.; Bocknek, Erika L.

    2010-01-01

    Variation in perceptions of resources and in coping strategies among low-income parents likely influences parenting. The purposes of this study were to identify differences in parental profiles, as indicated by receipt of public assistance, perceptions of adequacy of resources, and coping strategies, and to examine these profiles relative to…

  18. 77 FR 42507 - Notice of Public Meeting, Eastern Montana Resource Advisory Council Meeting

    Science.gov (United States)

    2012-07-19

    ... Public Meeting, Eastern Montana Resource Advisory Council Meeting AGENCY: Bureau of Land Management... Interior, Bureau of Land Management (BLM) Eastern Montana Resource Advisory Council (RAC) will meet as indicated below. DATES: The next regular meeting of the Eastern Montana RAC will be held on September 19...

  19. 76 FR 9049 - Notice of Public Meeting, Eastern Montana Resource Advisory Council Meeting

    Science.gov (United States)

    2011-02-16

    ... Public Meeting, Eastern Montana Resource Advisory Council Meeting AGENCY: Bureau of Land Management... 1972 (FACA), the U.S. Department of the Interior, Bureau of Land Management (BLM) Eastern Montana... Eastern Montana Resource Advisory Council will be held on Mar. 24, 2011 in Miles City, Montana. The...

  20. 77 FR 70807 - Notice of Public Meeting, Eastern Montana Resource Advisory Council Meeting

    Science.gov (United States)

    2012-11-27

    ... Public Meeting, Eastern Montana Resource Advisory Council Meeting AGENCY: Bureau of Land Management... Interior, Bureau of Land Management (BLM) Eastern Montana Resource Advisory Council (RAC) will meet as indicated below. DATES: The next regular meeting of the Eastern Montana RAC will be held on December 6, 2012...

  1. 78 FR 17229 - Notice of Public Meeting, Eastern Washington Resource Advisory Council

    Science.gov (United States)

    2013-03-20

    ... DEPARTMENT OF THE INTERIOR Bureau of Land Management [LLORW00000 L102000000.ML0000 13XL1109AF.HAG13-0139] Notice of Public Meeting, Eastern Washington Resource Advisory Council AGENCY: Bureau of... the Eastern Washington Resource Advisory Council. The meeting on March 21, 2013, has been cancelled...

  2. 75 FR 67393 - Notice of Public Meeting, Eastern Montana Resource Advisory Council Meeting

    Science.gov (United States)

    2010-11-02

    ... Public Meeting, Eastern Montana Resource Advisory Council Meeting AGENCY: Bureau of Land Management... 1972 (FACA), the U.S. Department of the Interior, Bureau of Land Management (BLM) Eastern Montana... Eastern Montana Resource Advisory Council will be held on Dec. 2, 2010 in Billings, Montana. The meeting...

  3. 77 FR 42760 - Notice of Public Meeting, Eastern Montana Resource Advisory Council Meeting

    Science.gov (United States)

    2012-07-20

    ... Public Meeting, Eastern Montana Resource Advisory Council Meeting AGENCY: Bureau of Land Management... Interior, Bureau of Land Management (BLM) Eastern Montana Resource Advisory Council (RAC) will meet as indicated below. DATES: The next regular meeting of the Eastern Montana RAC will be held on September 19...

  4. Cross-Jurisdictional Resource Sharing in Changing Public Health Landscape: Contributory Factors and Theoretical Explanations.

    Science.gov (United States)

    Shah, Gulzar H; Badana, Adrian N S; Robb, Claire; Livingood, William C

    2016-01-01

    Local health departments (LHDs) are striving to meet public health needs within their jurisdictions, amidst fiscal restraints and complex dynamic environment. Resource sharing across jurisdictions is a critical opportunity for LHDs to continue to enhance effectiveness and increase efficiency. This research examines the extent of cross-jurisdictional resource sharing among LHDs, the programmatic areas and organizational functions for which LHDs share resources, and LHD characteristics associated with resource sharing. Data from the National Association of County & City Health Officials' 2013 National Profile of LHDs were used. Descriptive statistics and multinomial logistic regression were performed for the 5 implementation-oriented outcome variables of interest, with 3 levels of implementation. More than 54% of LHDs shared resources such as funding, staff, or equipment with 1 or more other LHDs on a continuous, recurring basis. Results from the multinomial regression analysis indicate that economies of scale (population size and metropolitan status) had significant positive influences (at P ≤ .05) on resource sharing. Engagement in accreditation, community health assessment, community health improvement planning, quality improvement, and use of the Community Guide were associated with lower levels of engagement in resource sharing. Doctoral degree of the top executive and having 1 or more local boards of health carried a positive influence on resource sharing. Cross-jurisdictional resource sharing is a viable and commonly used process to overcome the challenges of new and emerging public health problems within the constraints of restricted budgets. LHDs, particularly smaller LHDs with limited resources, should consider increased resource sharing to address emerging challenges.

  5. Income and financial aid effects on persistence and degree attainment in public colleges

    Directory of Open Access Journals (Sweden)

    Alicia C. Dowd

    2004-05-01

    Full Text Available This study examined the distribution of financial aid among financially dependent four-year college students and the effectiveness of different types of financial aid in promoting student persistence and timely bachelor’s degree attainment. The findings of descriptive statistical and logistic regression analyses using the NCES Beginning Postsecondary Students (1990-94 data show that subsidized loans taken in the first year of college have a positive effect on persistence. The first-year distribution of aid does not close the income gap in bachelor’s degree attainment. Living on campus and first-year grade point average are the most important predictors of timely degree completion.

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

    Directory of Open Access Journals (Sweden)

    Karpinsky Borys A.

    2017-12-01

    Full Text Available The aim of the article is both in the system identification of the financial and economic features of supporting the scientific sphere and in the development of a management doctrine to increase the efficiency of activity of scientific workers in the global scientific space by combining publication openness, motivational levers, business and consumer interests based on foreign experience and strategiology of development in the realities of Ukraine. It is determined that the publication openness of a particular scientist depends on the scientific openness of publications in national print media, which are not always transparent for the global scientific space. The advantages and disadvantages of using scientometric databases as to editions that ensure the openness of scientific research results in terms of financial possibilities are considered. There singled out the managerial preference of the Information and analytical system “Bibliometrics of the Ukrainian Science”, which allows creating a bibliometric profile of a particular scientist through the environment of Google Scholar and improve the “visibility” ensuring both the improvement of his/her competitiveness and increase in the financial and economic support. There considered administrative advantages of associative complexes, similar to the Ivy League universities in America, and for the first time from the perspective of the strategiology of development there synthesized an approach regarding the creation of the given organizational structure, where the most famous classical universities would be concentrated, in Ukraine. The advantage and perspectivity of the proposed measures is the system formation of the management doctrine of financial and economic support for the scientific sphere, the optimization of using the scientific potential of the territory and ensuring its correspondence to the needs of consumers and business, the activization of publication openness and efficiency

  7. MetaStorm: A Public Resource for Customizable Metagenomics Annotation.

    Science.gov (United States)

    Arango-Argoty, Gustavo; Singh, Gargi; Heath, Lenwood S; Pruden, Amy; Xiao, Weidong; Zhang, Liqing

    2016-01-01

    Metagenomics is a trending research area, calling for the need to analyze large quantities of data generated from next generation DNA sequencing technologies. The need to store, retrieve, analyze, share, and visualize such data challenges current online computational systems. Interpretation and annotation of specific information is especially a challenge for metagenomic data sets derived from environmental samples, because current annotation systems only offer broad classification of microbial diversity and function. Moreover, existing resources are not configured to readily address common questions relevant to environmental systems. Here we developed a new online user-friendly metagenomic analysis server called MetaStorm (http://bench.cs.vt.edu/MetaStorm/), which facilitates customization of computational analysis for metagenomic data sets. Users can upload their own reference databases to tailor the metagenomics annotation to focus on various taxonomic and functional gene markers of interest. MetaStorm offers two major analysis pipelines: an assembly-based annotation pipeline and the standard read annotation pipeline used by existing web servers. These pipelines can be selected individually or together. Overall, MetaStorm provides enhanced interactive visualization to allow researchers to explore and manipulate taxonomy and functional annotation at various levels of resolution.

  8. MetaStorm: A Public Resource for Customizable Metagenomics Annotation.

    Directory of Open Access Journals (Sweden)

    Gustavo Arango-Argoty

    Full Text Available Metagenomics is a trending research area, calling for the need to analyze large quantities of data generated from next generation DNA sequencing technologies. The need to store, retrieve, analyze, share, and visualize such data challenges current online computational systems. Interpretation and annotation of specific information is especially a challenge for metagenomic data sets derived from environmental samples, because current annotation systems only offer broad classification of microbial diversity and function. Moreover, existing resources are not configured to readily address common questions relevant to environmental systems. Here we developed a new online user-friendly metagenomic analysis server called MetaStorm (http://bench.cs.vt.edu/MetaStorm/, which facilitates customization of computational analysis for metagenomic data sets. Users can upload their own reference databases to tailor the metagenomics annotation to focus on various taxonomic and functional gene markers of interest. MetaStorm offers two major analysis pipelines: an assembly-based annotation pipeline and the standard read annotation pipeline used by existing web servers. These pipelines can be selected individually or together. Overall, MetaStorm provides enhanced interactive visualization to allow researchers to explore and manipulate taxonomy and functional annotation at various levels of resolution.

  9. MetaStorm: A Public Resource for Customizable Metagenomics Annotation

    Science.gov (United States)

    Arango-Argoty, Gustavo; Singh, Gargi; Heath, Lenwood S.; Pruden, Amy; Xiao, Weidong; Zhang, Liqing

    2016-01-01

    Metagenomics is a trending research area, calling for the need to analyze large quantities of data generated from next generation DNA sequencing technologies. The need to store, retrieve, analyze, share, and visualize such data challenges current online computational systems. Interpretation and annotation of specific information is especially a challenge for metagenomic data sets derived from environmental samples, because current annotation systems only offer broad classification of microbial diversity and function. Moreover, existing resources are not configured to readily address common questions relevant to environmental systems. Here we developed a new online user-friendly metagenomic analysis server called MetaStorm (http://bench.cs.vt.edu/MetaStorm/), which facilitates customization of computational analysis for metagenomic data sets. Users can upload their own reference databases to tailor the metagenomics annotation to focus on various taxonomic and functional gene markers of interest. MetaStorm offers two major analysis pipelines: an assembly-based annotation pipeline and the standard read annotation pipeline used by existing web servers. These pipelines can be selected individually or together. Overall, MetaStorm provides enhanced interactive visualization to allow researchers to explore and manipulate taxonomy and functional annotation at various levels of resolution. PMID:27632579

  10. Nigeria; Publication of Financial Sector Assessment Program Documentation––Technical Note on Stress Testing

    OpenAIRE

    International Monetary Fund

    2013-01-01

    To assess the financial stability in Nigeria, various stress tests and analytic processes were undertaken jointly by the Nigerian authorities and the Financial Sector Assessment Program (FSAP) team. The exercise included macroeconomic scenario analysis and its transmission into a range of single- and multifactor shocks. The tests covered the entire Nigerian banking system and looked at the short-term horizon, in part because of data constraints. Sensitivity stress tests estimated the impact o...

  11. 76 FR 30964 - Notice of Public Meeting: Northeast California Resource Advisory Council

    Science.gov (United States)

    2011-05-27

    ... the public are welcome. They must provide their own transportation, food and beverages. On Aug. 25... DEPARTMENT OF THE INTERIOR Bureau of Land Management [LLCAN00000.L18200000.XZ0000] Notice of Public Meeting: Northeast California Resource Advisory Council AGENCY: Bureau of Land Management...

  12. 78 FR 56731 - Notice of Public Meeting: Northwest California Resource Advisory Council

    Science.gov (United States)

    2013-09-13

    ... public are welcome. They must provide their own transportation, food and beverages. On Oct. 25, the... DEPARTMENT OF THE INTERIOR Bureau of Land Management [LLCAN01000.L18200000.XZ0000] Notice of Public Meeting: Northwest California Resource Advisory Council AGENCY: Bureau of Land Management...

  13. Human resource management and public organizational performance: educational outcomes in the Netherlands

    NARCIS (Netherlands)

    O'Toole, Laurence J.; Torenvlied, René; Akkerman, Agnes; Meier, Kenneth J.; Burke, Ronald J.; Noblet, Andrew J.; Cooper, Carly L.

    2013-01-01

    In recent years researchers have focused systematically on whether public management matters for the performance of public organizations. Management of organizations’ human resources (HR) is one such managerial function, and a growing literature argues for its importance in delivering results. In

  14. Personal Spaces in Public Repositories as a Facilitator for Open Educational Resource Usage

    Science.gov (United States)

    Cohen, Anat; Reisman, Sorel; Sperling, Barbra Bied

    2015-01-01

    Learning object repositories are a shared, open and public space; however, the possibility and ability of personal expression in an open, global, public space is crucial. The aim of this study is to explore personal spaces in a big learning object repository as a facilitator for adoption of Open Educational Resources (OER) into teaching practices…

  15. PERFORMANCE PREMISES FOR HUMAN RESOURCES FROM PUBLIC HEALTH ORGANIZATIONS IN ROMANIA

    Directory of Open Access Journals (Sweden)

    Amalia-Luisa PUPĂZĂ

    2011-03-01

    Full Text Available Improving the performance of health sector human resources is a goal pursued by all developed or developing countries. However, the lack of human resources planning and lack of clear and transparent human resources policies may lead to a crisis in this area. Human resource planning should be a priority in terms of health policies. In Romania, the lack of a planning concept and the lack of a policy on human resources has led to the actual context, with a human resources crisis of public health organizations. The role that human resources play in the health care system is indisputable. Essential to achieve quality performance in health care is human resources management. To overcome the human resources crisis that public health organizations in Romania is facing , specialists in the field have made several key recommendations: development of a coherent policy formation, development and allocation of human resources in health, increasing the number of medical staff and opportunities of professional career development in the medical field. Health system reform involves changing some aspects of employment, working conditions, degree of decentralization of management, skills, salary system and staff motivation.

  16. Aspiration dynamics and the sustainability of resources in the public goods dilemma

    Energy Technology Data Exchange (ETDEWEB)

    Du, Jinming, E-mail: jmdu@pku.edu.cn [Center for Systems and Control, College of Engineering, Peking University, Beijing 100871 (China); Wu, Bin, E-mail: bin.wu@evolbio.mpg.de [School of Science, Beijing University of Posts and Communications, Beijing 100876 (China); Department of Evolutionary Theory, Max-Planck Institute for Evolutionary Biology, August-Thienemann-Straße 2, 24306 Plön (Germany); Wang, Long, E-mail: longwang@pku.edu.cn [Center for Systems and Control, College of Engineering, Peking University, Beijing 100871 (China)

    2016-04-01

    How to exploit public non-renewable resources is a public goods dilemma. Individuals can choose to limit the depletion in order to use the resource for a longer time or consume more goods to benefit themselves. When the resource is used up, there is no benefit for the future generations any more, thus the evolutionary process ends. Here we investigate what mechanisms can extend the use of resources in the framework of evolutionary game theory under two updating rules based on imitation and aspiration, respectively. Compared with imitation process, aspiration dynamics may prolong the sustainable time of a public resource. - Highlights: • We establish a game model to capture the sustainable time of public goods. • We propose a theoretical method to study how fast an evolutionary process ends. • Strong selection shortens the evolutionary time of public resource dilemma. • Compared with imitation process, aspiration dynamics prolong the sustainable time. • The sustainable time is the shortest for the intermediate aspiration level.

  17. Aspiration dynamics and the sustainability of resources in the public goods dilemma

    International Nuclear Information System (INIS)

    Du, Jinming; Wu, Bin; Wang, Long

    2016-01-01

    How to exploit public non-renewable resources is a public goods dilemma. Individuals can choose to limit the depletion in order to use the resource for a longer time or consume more goods to benefit themselves. When the resource is used up, there is no benefit for the future generations any more, thus the evolutionary process ends. Here we investigate what mechanisms can extend the use of resources in the framework of evolutionary game theory under two updating rules based on imitation and aspiration, respectively. Compared with imitation process, aspiration dynamics may prolong the sustainable time of a public resource. - Highlights: • We establish a game model to capture the sustainable time of public goods. • We propose a theoretical method to study how fast an evolutionary process ends. • Strong selection shortens the evolutionary time of public resource dilemma. • Compared with imitation process, aspiration dynamics prolong the sustainable time. • The sustainable time is the shortest for the intermediate aspiration level.

  18. e-MIR2: a public online inventory of medical informatics resources.

    Science.gov (United States)

    de la Calle, Guillermo; García-Remesal, Miguel; Nkumu-Mbomio, Nelida; Kulikowski, Casimir; Maojo, Victor

    2012-08-02

    Over the past years, the number of available informatics resources in medicine has grown exponentially. While specific inventories of such resources have already begun to be developed for Bioinformatics (BI), comparable inventories are as yet not available for the Medical Informatics (MI) field, so that locating and accessing them currently remains a difficult and time-consuming task. We have created a repository of MI resources from the scientific literature, providing free access to its contents through a web-based service. We define informatics resources as all those elements that constitute, serve to define or are used by informatics systems, ranging from architectures or development methodologies to terminologies, vocabularies, databases or tools. Relevant information describing the resources is automatically extracted from manuscripts published in top-ranked MI journals. We used a pattern matching approach to detect the resources' names and their main features. Detected resources are classified according to three different criteria: functionality, resource type and domain. To facilitate these tasks, we have built three different classification schemas by following a novel approach based on folksonomies and social tagging. We adopted the terminology most frequently used by MI researchers in their publications to create the concepts and hierarchical relationships belonging to the classification schemas. The classification algorithm identifies the categories associated with resources and annotates them accordingly. The database is then populated with this data after manual curation and validation. We have created an online repository of MI resources to assist researchers in locating and accessing the most suitable resources to perform specific tasks. The database contains 609 resources at the time of writing and is available at http://www.gib.fi.upm.es/eMIR2. We are continuing to expand the number of available resources by taking into account further

  19. The Recruitment Process as a Part of Effective Human Resource Management in Public Administration in Croatia

    OpenAIRE

    Tišma, Sanja; Ozimec, Kristina

    2007-01-01

    Facing global trends, recognizing and retaining talented and perspective employees became an important issue in every public administration reform. Human resources management in public administration has a mission to help an institution to meet strategic goals by attracting, maintaining and managing employees more effectively. On its way to EU Croatia also has to cope with improvements and development of its public administration system with accent on HRM importance. Taking into account other...

  20. Remedying CERCLA's natural resource damages provision: Incorporation of the public trust doctrine into natural resource damage actions

    International Nuclear Information System (INIS)

    Chase, A.R.

    1992-01-01

    When Congress enacted the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (CERCLA), it ushered in a sweeping approach to controlling the environmental effects of improper hazardous waste disposal. CERCLA's cleanup provisions, which focus on removal and remediation of hazardous substances from inactive hazardous waste sites, have progressed through more than a decade of litigation and a great deal of public debate. However, CERCLA's natural resource damage provisions have not shared this same degree of progress

  1. Implementation of Strategies to Leverage Public and Private Resources for National Security Workforce Development

    Energy Technology Data Exchange (ETDEWEB)

    None

    2009-04-01

    This report documents implementation strategies to leverage public and private resources for the development of an adequate national security workforce as part of the National Security Preparedness Project (NSPP), being performed under a U.S. Department of Energy (DOE)/National Nuclear Security Administration (NNSA) grant. There are numerous efforts across the United States to develop a properly skilled and trained national security workforce. Some of these efforts are the result of the leveraging of public and private dollars. As budget dollars decrease and the demand for a properly skilled and trained national security workforce increases, it will become even more important to leverage every education and training dollar. This report details some of the efforts that have been implemented to leverage public and private resources, as well as implementation strategies to further leverage public and private resources.

  2. [Payment mechanisms and financial resources management for consolidation of Ecuador's health system].

    Science.gov (United States)

    Villacrés, Tatiana; Mena, Ana Cristina

    2017-06-08

    Analyze the proposal by the Ministry of Public Health to reform the public financing model in Ecuador with regard to pooling of funds and payment mechanisms. A literature review was done of the financing model, the current legal framework, and the budgetary bases in Pubmed, SciELO, LILACS Ecuador, and regional LILACS using the key words health financing, health financing systems, capitation, pooling of funds, health system reform Ecuador, health system Ecuador, and health payment mechanisms. Books and other documents suggested by health systems experts were also included. Review of the financing model enabled identifying the historical segmentation of Ecuador's health system; out of this, the Ministry of Public Health conceived its proposal to reform the financing model. The Ministry's proposed solutions are pooling of funds and payment of services at the first level of care through payment per capita adjusted for socioeconomic and demographic risks. Progress made in reforming the financing model includes design of the proposals and their implementation mechanisms, and discussions with stakeholders. Implementation of these changes may produce improvements for the health system in efficiency, spreading of risks, incentives for meeting health objectives, as well as contribute to its sustainability and advance toward universal health coverage. Nevertheless, legal, political, and operational constraints are hampering their implementation.

  3. Investment of financial resources for the procurement of medicines for primary care in Brazilian municipalities.

    Science.gov (United States)

    Pontes, Marcela Amaral; Tavares, Noemia Uruth Leão; Francisco, Priscila Maria Stolses Bergamo; Naves, Janeth de Oliveira Silva

    2017-08-01

    This study shows a descriptive data analysis related to the procurement of medicines for primary care in Brazilian municipalities, as recorded in the National database of Pharmaceutical Service Actions and Services for the period July 2013 - June 2014, by geographic region and population size. Nine hundred and sixty municipalities were analyzed, of which 27% invested monetary value equal to or greater than the minimum statutory recommendations and 43% of these are located in the Southeast. The North region has the highest number of municipalities with less investment. Municipalities with a population over 500,000 inhabitants used, on average, lower resources to provide more items to users. The average number of items purchased was 86 and represents 25% of the National List of Essential Medicines (Rename); 64% had a decentralized resource management and the most commonly used procurement method was "tender". The most purchased drugs are in line with the most prevalent primary care diseases. Findings showed that most municipalities invests below statutory recommendations and are located mainly in the North, Northeast and Midwest. It was not possible to establish a trend between population and amount invested per capita/year.

  4. Tests to evaluate public health disease reporting systems in local public health agencies (electronic resource)

    National Research Council Canada - National Science Library

    Ricci, Karen; Lurie, Nicole; Stoto, Michael A; Wasserman, Jeffrey; Dausey, David J; Meade, Barbara; Diamond, Alexis; Molander, Roger C

    2005-01-01

    ... to evaluate the ability to receive and respond to case reports 24 hours a day, 7 days a week. We refined these tests by beta-testing them at 20 metropolitan area local public health agencies across the country over the course of 10 months. The contents of this manual will be of interest to public health professionals at the state and local l...

  5. Resources for Public Relations Teaching: Facilitating the Growth of Public Relations Education.

    Science.gov (United States)

    Coombs, Timothy

    2001-01-01

    Discusses briefly events (including a 1998 summer conference, a report, and a 1999 Pre-Conference) leading up to this themed issue on public relations teaching. Introduces the seven remaining articles in the issue which represent six different content areas to be covered in a public relations curriculum, and which reflects recommendations for…

  6. e-MIR2: a public online inventory of medical informatics resources

    Directory of Open Access Journals (Sweden)

    de la Calle Guillermo

    2012-08-01

    Full Text Available Abstract Background Over the past years, the number of available informatics resources in medicine has grown exponentially. While specific inventories of such resources have already begun to be developed for Bioinformatics (BI, comparable inventories are as yet not available for the Medical Informatics (MI field, so that locating and accessing them currently remains a difficult and time-consuming task. Description We have created a repository of MI resources from the scientific literature, providing free access to its contents through a web-based service. We define informatics resources as all those elements that constitute, serve to define or are used by informatics systems, ranging from architectures or development methodologies to terminologies, vocabularies, databases or tools. Relevant information describing the resources is automatically extracted from manuscripts published in top-ranked MI journals. We used a pattern matching approach to detect the resources’ names and their main features. Detected resources are classified according to three different criteria: functionality, resource type and domain. To facilitate these tasks, we have built three different classification schemas by following a novel approach based on folksonomies and social tagging. We adopted the terminology most frequently used by MI researchers in their publications to create the concepts and hierarchical relationships belonging to the classification schemas. The classification algorithm identifies the categories associated with resources and annotates them accordingly. The database is then populated with this data after manual curation and validation. Conclusions We have created an online repository of MI resources to assist researchers in locating and accessing the most suitable resources to perform specific tasks. The database contains 609 resources at the time of writing and is available at http://www.gib.fi.upm.es/eMIR2. We are continuing to expand the number

  7. The development of renewable resources at Arizona public service company

    Energy Technology Data Exchange (ETDEWEB)

    Herb Hayden, P.E. [Arizona Public Service Company, (United states)

    1995-12-31

    Arizona Public Service (APS) has been pursuing the development of solar energy for many years, through feasibility studies, solar monitoring, photovoltaics testing, demonstration projects, and internal applications of solar. Key examples are our comparative testing of photovoltaics (PV) at our Solar Test And Research (STAR) Center, the construction of a 225 kW grid-connected PV system, about 20 kW of rooftop PV systems at several customers properties, our participation in the development of Solar Central Receiver technology, and two recent studies on the value of solar in centralized and distributed generation. The costs and performance of solar technologies has been steadily improving, and there are current needs for energy services in APS service territory which cannot be economically served by power line extensions. These off-grid demands provide an opportunity for the initial application of solar for customer service, which can expand as costs are further reduced. It is expected that with continued development support, the costs of solar will decrease to a level which will be competitive in certain grid-connected applications before 2000. Recently, APS established a goal of installing 12 megawatts of solar by 2000 in applications that are cost-effective or can be made cost effective, for the economic and environmental benefit of our customers and shareholders. In order to achieve this goal, APS will develop cooperative working relationships with suppliers and other utilities that have a similar interest in the cost-effective use of solar energy for customer service. [Espanol] Servicios Publicos de Arizona (APS) ha proseguido el desarrollo de la energia solar desde hace muchos anos a traves de estudios de factibilidad, monitoreo solar, prueba de equipos fotovoltaicos, proyectos de demostracion y aplicaciones internas de energia solar. Son ejemplos importantes nuestras pruebas comparativas de fotovoltaicos (PV) en nuestro Centro de Pruebas e Investigaciones

  8. The development of renewable resources at Arizona public service company

    Energy Technology Data Exchange (ETDEWEB)

    Herb Hayden, P E [Arizona Public Service Company, (United states)

    1996-12-31

    Arizona Public Service (APS) has been pursuing the development of solar energy for many years, through feasibility studies, solar monitoring, photovoltaics testing, demonstration projects, and internal applications of solar. Key examples are our comparative testing of photovoltaics (PV) at our Solar Test And Research (STAR) Center, the construction of a 225 kW grid-connected PV system, about 20 kW of rooftop PV systems at several customers properties, our participation in the development of Solar Central Receiver technology, and two recent studies on the value of solar in centralized and distributed generation. The costs and performance of solar technologies has been steadily improving, and there are current needs for energy services in APS service territory which cannot be economically served by power line extensions. These off-grid demands provide an opportunity for the initial application of solar for customer service, which can expand as costs are further reduced. It is expected that with continued development support, the costs of solar will decrease to a level which will be competitive in certain grid-connected applications before 2000. Recently, APS established a goal of installing 12 megawatts of solar by 2000 in applications that are cost-effective or can be made cost effective, for the economic and environmental benefit of our customers and shareholders. In order to achieve this goal, APS will develop cooperative working relationships with suppliers and other utilities that have a similar interest in the cost-effective use of solar energy for customer service. [Espanol] Servicios Publicos de Arizona (APS) ha proseguido el desarrollo de la energia solar desde hace muchos anos a traves de estudios de factibilidad, monitoreo solar, prueba de equipos fotovoltaicos, proyectos de demostracion y aplicaciones internas de energia solar. Son ejemplos importantes nuestras pruebas comparativas de fotovoltaicos (PV) en nuestro Centro de Pruebas e Investigaciones

  9. Financial Structure Analysis of Publicly Held Lodging Companies: An International Comparison

    Directory of Open Access Journals (Sweden)

    Erdinç KARADENİZ

    2015-12-01

    Full Text Available The aim of this study is to analyze financial structure and preference of lodging companies that issues traded in European and Turkish stock markets by using ratio analysis technique. In this context, statements of financial positions of 51 lodging companies from European stock markets and 12 lodging companies from Borsa Istanbul used and calculated 10 financial structure ratios for each company between 2011-2012-2013 years. In the results of ratio analysis, it is determined that Turkish lodging companies use mainly equity while European lodging companies prefer liabilities and debt to finance their activities. In respect to maturity of liabilities it is determined that European lodging companies prefer long term debt while Turkish lodging companies use short term liabilities. Finally, it is determined that European lodging companies use leasing but no Turkish lodging companies to choose leasing.

  10. [Funding, public spending and management of health resources: the current situation in a Brazilian state].

    Science.gov (United States)

    Leite, Valéria Rodrigues; Lima, Kenio Costa; de Vasconcelos, Cipriano Maia

    2012-07-01

    This article investigates the issue of funding and the decentralization process in order to examine the composition, application and management of resources in the healthcare area. The sample surveyed involved 14 municipalities in the state of Rio Grande do Norte, Brazil. The research involved data gathering of financial transfers, the municipality's own resources and primary healthcare expenses. Management analysis included a survey of local managers and counselors. It was seen that the Unified Health System is funded mainly by federal transfers and municipal revenues and to a far lesser extent by state resources. Funds have been applied predominantly in primary healthcare. The management process saw centralization of actions in the city governments. Municipal secretarial offices and councils comply partially with legislation, though they have problems with autonomy and social control. The results show that planning and management instruments are limited, due to the contradictions inherent to the institutional, political and cultural context of the region.

  11. Survey of Public Understanding on Energy Resources including Nuclear Energy (I)

    International Nuclear Information System (INIS)

    Park, Se-Moon; Song, Sun-Ja

    2007-01-01

    Women in Nuclear-Korea (WINK) surveyed the public understanding on various energy resources in early September 2006 to offer the result for establishment of the nuclear communication policy. The reason why this survey includes other energy resources is because the previous works are only limited on nuclear energy, and also aimed to know the public's opinion on the present communication skill of nuclear energy for the public understanding. The present study is purposed of having data how public understands nuclear energy compared to other energies, such as fossil fuels, hydro power, and other sustainable energies. The data obtained from this survey have shown different results according to the responded group; age, gender, residential area, etc. Responded numbers are more than 2,000 of general public and university students. The survey result shows that nuclear understanding is more negative in women than in men, and is more negative in young than older age

  12. Public and Public Utility Enterprises Restructuring: Statistical and Quantitative Aid for Ensuring Human Resource Sustainability

    Directory of Open Access Journals (Sweden)

    Mladen Čudanov

    2014-04-01

    Full Text Available This article presents a quantitative approach to restructuring public and public utility enterprises, particularly during downsizing requests. The large number of employees in the public sector can be one of the causes for economic instability at country level. That is particularly visible in the context of the euro zone crisis and economic/political instability in countries like Greece, Portugal, Ireland, Spain and Italy. Our approach is based on the statistical analysis of productivity oscillation and setting of performance standards in public and public utility enterprises based on the aforementioned productivity. Data background is given through job descriptions, organizational charts, salary reports and monthly performance reports, in most cases part of organizational information systems. It is recommended for quantitative data to be analyzed on a monthly basis, during a period of 30 or more months. Our method increases procedural fairness and accuracy, because quantitative, statistical, impartial and objective approach is applied for estimating parameters which could be related to downsizing. However, the application of this method is not limited to downsizing, as during its application in more than 20 public and public utility enterprises it was sometimes applied to increase output or reduce costs not necessarily connected to labour. Although it finally refers to downsizing, this method can provide fairer and more impartial approach than the subjective estimate of employee surplus, and its arbitral distribution within the enterprise.

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

    Science.gov (United States)

    Macinati, Manuela S; Anessi-Pessina, E

    2014-07-01

    Reforms of the public health-care sector have emphasised the role of management accounting (MA). However, there is little systematic evidence on its use and benefits. To fill this gap, we propose a contingency-based model which addresses three related issues, that is, whether: (i) MA use is influenced by contextual variables and MA design; (ii) top-management satisfaction with MA mediates the relationship between MA design and MA use; and (iii) financial performance is influenced by MA use. A questionnaire was mailed out to all Italian public health-care organisations. Structural equation modelling was performed to validate the research hypotheses. The response rate was 49%. Our findings suggest that: (i) cost-containment strategies encourage more sophisticated MA designs; (ii) MA use is directly and indirectly influenced by contingency, organisational, and behavioural variables; (iii) a weakly significant positive relationship exists between MA use and financial performance. These findings are relevant from the viewpoint of both top managers and policymakers. The former must make sure that MA is not only technically advanced, but also properly understood and appreciated by users. The latter need to be aware that MA may improve performance in ways and along dimensions that may not fully translate into better financial results. Copyright © 2014 Elsevier Ireland Ltd. All rights reserved.

  14. Public Financial Accountability: A pre-requisite to the management of Development Assistance in Mozambique beyond 2015

    Directory of Open Access Journals (Sweden)

    Clive Makina

    2016-12-01

    Full Text Available In Sub-Saharan Africa, Mozambique remains as one of the poorest countries in the region receiving large volumes of Development Assistance (DA from the international donor community yet the majority of its population still continue to suffer from poverty. This article places much emphasis on efficient and effective Public Financial Management (PFM as a key ingredient for the achievement of both the national and international development goals in Mozambique. Through a literature based study, the article acknowledges progress that has been recorded in the Millennium Development Goals. However, the paper considers the strengthening of PFM systems through enhanced accountability and transparency as essential elements in face of the recent global development commitment to the Sustainable Development Goals. A reviewof challenges experienced in the era of MDGs in the country points to a need for greater transparency and accountability in the management of DA if the country is to achieve the SDGs. Thus, arguing on the basis of the Agency theory, the article proposes the adoption of a stringent governance mechanism for Public Financial Management measures to shape government and donor financial accountability frameworks with the view of creating an enabling environment aimed at ensuring the achievement of Agenda 2025 and the 2030 Sustainable Development Goal (SDG targets.

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

    Directory of Open Access Journals (Sweden)

    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.

  16. NASA's SMD Cross-Forum Resources for Supporting Scientist Engagement in Education and Public Outreach Activities

    Science.gov (United States)

    Buxner, S.; Cobabe-Ammann, E. A.; Hsu, B. C.; Sharma, M.; Peticolas, L. M.; Schwerin, T. G.; Shipp, S. S.; Smith, D.

    2012-12-01

    Sharing the excitement of ongoing scientific discoveries is an important aspect of scientific activity for researchers. Directly engaging scientists in education and public outreach (E/PO) activities has the benefit of directly connecting the public to those who engage in scientific activities. A shortage of training in education methods, public speaking, and working with various public audiences increases barriers to engaging scientists in these types in E/PO activities. NASA's Science Mission Directorate (SMD) Education and Public forums (astrophysics, earth science, heliophysics, and planetary science) support scientists currently involved in E/PO and who are interested in becoming involved in E/PO through a variety of avenues. Over the past three years, the forums have developed a variety of resources to help engage scientists in education and public outreach. We will showcase the following resources developed through the SMD E/PO cross-forum efforts: Professional development resources for writing NASA SMD E/PO proposals (webinars and other online tools), ongoing professional development at scientific conferences to increase scientist engagement in E/PO activities, toolkits for scientists interested in best practices in E/PO (online guides for K-12 education and public outreach), toolkits to inform scientists of science education resources developed within each scientific thematic community, EarthSpace (a community web space where instructors can find and share about teaching space and earth sciences in the undergraduate classroom, including class materials news and funding opportunities, and the latest education research, http://www.lpi.usra.edu/earthspace/), thematic resources for teaching about SMD science topics, and an online database of scientists interested in connecting with education programs. Learn more about the Forum and find resources at http://smdepo.org/.

  17. Examining the breastfeeding support resources of the public health nursing services in Ireland.

    Science.gov (United States)

    Mulcahy, Helen; Phelan, Agnes; Corcoran, Paul; Leahy-Warren, Patricia

    2012-04-01

    The aim of the study was to review breastfeeding support provided by Public Health Nurses in Ireland. The objectives were to identify the availability of appropriate guiding policies, educational preparation, attitude of Public Health Nurses and the availability and use of other supportive services. Breastfeeding rates in Ireland are among the lowest in Europe. The main source of formal support for breastfeeding mothers in the community in Ireland is from Public Health Nurses who can make referral to other non-statutory resources. The nature of this support is determined by policies guiding clinical practice and education that increases breastfeeding confidence and competence of all personnel. Consequently, an assessment of breastfeeding resources requires an analysis of all these variables. A large quantitative, cross-sectional study was conducted, involving Public Health Nurses and mothers. This paper represents the results from the perspective of Public Health Nurses. Directors of Public Health Nursing (n = 24) and Public Health Nurses (n = 204) completed self-report questionnaires by mail and online. Data were analysed using the Statistical Package for Social Sciences and reported using descriptive and inferential statistics. Public Health Nurses are well educated to support breastfeeding and have a positive attitude and a high degree of self-assessed confidence and competence. A wide variety of non-statutory support exists for breastfeeding but is not always used to their full potential. Standardising educational requirements for Public Health Nurses in supporting breastfeeding is an area that requires attention. Ultimately, service delivery in relation to supporting breastfeeding mothers would benefit from being more timely and responsive. Awareness of support resources is necessary for Public Health Nurses to make appropriate referrals for breastfeeding mothers. Furthermore, Directors of Public Health Nursing need to encourage the breastfeeding supportive

  18. The Revolution in Banking and the Financial Services Industry. Series on Public Issues No. 11.

    Science.gov (United States)

    Fraser, Donald R.

    It is the premise of this booklet, one of a series intended to apply economic principles to major social and political issues of the day, that a revolution in the banking and financial services industry is altering not only the fundamental nature of the services offered but the character of the organizations themselves. The purpose of the essay is…

  19. THE IMPACT OF THE GLOBAL FINANCIAL CRISIS ON THE PUBLIC AND PRIVATE FINANCES IN ROMANIA

    Directory of Open Access Journals (Sweden)

    SANDA GHEORGHE GABRIEL

    2014-08-01

    Full Text Available If the exit from the crisis is linked to the productivity, the technological boom, the orientation should take place by sectors with high growth potential. The idea is that the power of the Government to rely on increasing economic value and implementing effective measures to redress and not on fiscal destructive policies that can block even more the economic development. In order to exit from the economic and financial crisis it is necessary to identify the risks and vulnerabilities of the financial system as a whole. However, the emergence of malfunctions such as inaccurate assessment of risks and the inefficiency with which capitals are allocated can affect the equilibrium of the financial structure. Some solutions to overcome the negative effects of the global crisis to which has been submitted to Romania are represented by the design and implementation of strong macroeconomic frameworks, reviewing and improving the capacity of institutional, organizational level, to ensure a sustainable and environmentally sound growth of the economy in the long run, for the benefit of the society in general. The real cause of the economic crisis, whether it is called: recession, crisis, economic depression or another name, the content and the effect of the crisis are the same, however, can be solved if the policy makers choose to stabilize the financial conditions and to find solutions stimulus, achieving strong macroeconomic frameworks, improving the institutional capacity to ensure a sustainable and favorable growth of the economy, the society in general.

  20. 75 FR 10561 - Request for Public Comment: Community Development Financial Institutions Fund, Community...

    Science.gov (United States)

    2010-03-08

    ... contribution to the reserve fund (not less than the premium charges paid by the borrower and the financial..., gross revenues, operating expenses, restricted assets, unrestricted cash and cash equivalents). Should... liabilities); (ii) Positive net income (gross revenues less total expenses) measured on a three-year rolling...

  1. Decentralization and financial autonomy: a challenge for local public authorities in the Republic of Moldova

    Directory of Open Access Journals (Sweden)

    Tatiana MANOLE

    2017-09-01

    Full Text Available This article reflects the decentralization process currently taking place in the Republic of Moldova. The purpose of the research is to acquaint readers with the fundamental concept of decentralization, with the areas of administrative decentralization, with the forms of manifestation of financial decentralization: fiscal decentralization and budget decentralization. The priorities of the decentralization process are identified.

  2. Beyond the financial logic: realizing valuable outcomes in public-private partnerships in Flanders and Ontario

    NARCIS (Netherlands)

    van den Hurk, M.; Hueskes, M.

    2017-01-01

    The value of public–private partnerships has typically been sought in financial and budgetary benefits. In both research and practice, important aspects of nonfinancial value have remained under the radar. This article discusses four “white raven” public–private partnerships that have shown rather

  3. Financial frictions and substitution between internal and external funds in publicly traded Brazilian companies

    Directory of Open Access Journals (Sweden)

    Márcio Telles Portal

    2012-04-01

    Full Text Available The present study aimed to document the effects of financial constraints on the negative relationship between cash flow and external funds, a phenomenon associated with the Pecking Order Theory. This theory suggests that companies subject to more expensive external funds (financially constrained firms should demonstrate a stronger negative relationship with cash flow than companies subject to minor financial frictions (financially unconstrained firms. The results indicate that the external funds of constrained firms consistently present less negative sensitivity to cash flow compared with those of unconstrained companies. Additionally, the internal funds of constrained companies demonstrate a positive sensitivity to cash flow, whereas those of unconstrained companies do not show any such significant behavior. These results are in accordance with the findings of Almeida and Campello (2010, who suggest the following: first, because of the endogenous nature of investment decisions in constrained companies, the complementary relationship between internal and external funds prevails over the substitutive effects suggested by the Pecking Order Theory; and second, the negative relationship between cash flow and external funds cannot be interpreted as evidence of costly external funds and therefore does not corroborate the Pecking Order Theory.

  4. Combining Ecosystem Service and Critical Load Concepts for Resource Management and Public Policy

    Directory of Open Access Journals (Sweden)

    Timothy J. Sullivan

    2012-11-01

    Full Text Available Land management and natural resource public policy decision-making in the United States can benefit from two resource damage/recovery concepts: ecosystem service (ES and critical load (CL. The purpose of this paper is to suggest an integrated approach to the application of ES and CL principles for public land management and natural resource policy decision-making. One well known example that is appropriate for ES and CL evaluation is examined here: the acidification of soil and drainage water by atmospheric deposition of acidifying sulfur and nitrogen compounds. A conceptual framework illustrates how the ES and CL approaches can be combined in a way that enhances the strengths of each. This framework will aid in the process of translating ES and CL principles into land management and natural resource policy decision-making by documenting the impacts of pollution on environmental goods and services that benefit humans.

  5. Evaluation of the Financial and Operating Performance of Fertilizers and Chemical & Pharmaceutical Sectors of Indian Public Sector Enterprises After Disinvestment

    Directory of Open Access Journals (Sweden)

    DR. GAGAN SINGH

    2014-04-01

    Full Text Available After 1991 the Government of India is following a policy of economic liberalisation and concept of disinvestment has been more or less accepted by at least all the parties whenever they are Government Disinvestment involves the sale of equity and bond capital invested by the government in PSUs. The failure of the public sector to fulfill the role assigned to it resulted in the protest become louder and more articulate. The main focus of the present paper is to examine the impact of disinvestment on the financial and operating performance of fertilizers and chemical & pharmaceutical sectors of Indian Public sector enterprises. April 2009 onwards, there are fourteen enterprises in which government has undertaken disinvestment recently. After partial disinvestment of both fertilizers and chemical & pharmaceutical sectors of Indian Public sector enterprises, their dependence on the outsiders’ funds has been increased+

  6. OECD Reviews of School Resources : Austria 2016

    OpenAIRE

    Theisens, Henno

    2016-01-01

    The effective use of school resources is a policy priority across OECD countries. The OECD Reviews of School Resources explore how resources can be governed, distributed, utilised and managed to improve the quality, equity and efficiency of school education. The series considers four types of resources: financial resources, such as public funding of individual schools; human resources, such as teachers, school leaders and education administrators; physical resources, such as location, buildin...

  7. Does public health system provide adequate financial risk protection to its clients? Out of pocket expenditure on inpatient care at secondary level public health institutions: Causes and determinants in an eastern Indian state.

    Science.gov (United States)

    Rout, Sarit Kumar; Choudhury, Sarmistha

    2018-02-09

    This study is undertaken to estimate the out of pocket expenditure (OOPE) for various diseases and its determinants at secondary level public health facilities in Odisha. A cross-sectional survey was conducted among the inpatients utilising secondary level public health facilities in the 2 districts of Odisha. More than 80% of the inpatients were selected conveniently, and data on OOPE and socioeconomic status of patients were collected. The OOPE was estimated separately on surgery, nonsurgery, and child birth conditions. Ordinary least square regression models were developed to explain the factors determining OOPE. The mean OOPE for the secondary care facility was Indian National Rupee 3136.14, (95% CI: 2869.08-3403.19), of which, Indian National Rupee 1622.79 (95% CI: 1462.70-1782.89) was on medicine constituting 79% of total medical expenditure. The mean OOPE on surgery was highest followed by nonsurgery and child birth conditions. The OOPE is mainly influenced by caste and educational status of patients as revealed by the regression results. With increase in social status, the OOPE increases and the results are statistically significant. This evidence should be used to design financial strategies to reduce OOPE at secondary care public health facilities, which is largely due to medicine, diagnostic services, and transport expenditure. Efforts should be made to protect the interest of the poor, who utilise public health facility in a low resource setting in India. Copyright © 2018 John Wiley & Sons, Ltd.

  8. Interactive energy atlas for Colorado and New Mexico: an online resource for decisionmakers and the public

    Science.gov (United States)

    Carr, N.B.; Babel, N.; Diffendorfer, J.; Ignizio, D.; Hawkins, S.; Latysh, N.; Leib, K.; Linard, J.; Matherne, A.

    2012-01-01

    Throughout the western United States, increased demand for energy is driving the rapid development of oil, gas (including shale gas and coal-bed methane), and uranium, as well as renewable energy resources such as geothermal, solar, and wind. Much of the development in the West is occurring on public lands, including those under Federal and State jurisdictions. In Colorado and New Mexico, these public lands make up about 40 percent of the land area. Both states benefit from the revenue generated by energy production, but resource managers and other decisionmakers must balance the benefits of energy development with the potential consequences for ecosystems, recreation, and other resources. Although a substantial amount of geospatial data on existing energy development and energy potential is available, much of this information is not readily accessible to natural resource decisionmakers, policymakers, or the public. Furthermore, the data often exist in varied formats, requiring considerable processing before these datasets can be used to evaluate tradeoffs among resources, compare development alternatives, or quantify cumulative impacts. To allow for a comprehensive evaluation among different energy types, an interdisciplinary team of U.S. Geological Survey (USGS) scientists has developed an online Interactive Energy Atlas for Colorado and New Mexico. The Energy and Environment in the Rocky Mountain Area (EERMA) interdisciplinary team includes investigators from several USGS science centers1. The purpose of the EERMA Interactive Energy Atlas is to facilitate access to geospatial data related to energy resources, energy infrastructure, and natural resources that may be affected by energy development. The Atlas is designed to meet the needs of various users, including GIS analysts, resource managers, policymakers, and the public, who seek information about energy in the western United States. Currently, the Atlas has two primary capabilities, a GIS data viewer and an

  9. Coordination Incentives, Performance Measurement and Resource Allocation in Public Sector Organizations

    OpenAIRE

    Dietrichson, Jens

    2013-01-01

    Why are coordination problems common when public sector organizations share responsibilities, and what can be done to mitigate such problems? This paper uses a multi-task principal-agent model to examine two related reasons: the incentives to coordinate resource allocation and the difficulties of measuring performance. The analysis shows that when targets are set individually for each organization, the resulting incentives normally induce inefficient resource allocations. If the principal imp...

  10. Distribution of Financial Resources Within the Budget System of the Russian Federation and Regions’ Economic Growth

    Directory of Open Access Journals (Sweden)

    Artyom Gennadyevich Isaev

    2016-12-01

    Full Text Available This article examines the impact of central government transfers and other sources of regional budget revenues (income tax and property tax on per capita GRP growth in Russian regions. Analysis is based on official data of 78 regions for the period 2005-2014. The results indicate that transfers, while intending to be an instrument of regional incomes equalization, are negatively associated with economic growth of Russian regions, which contrasts with other estimates of federal transfers’ impact on regional economic growth in Russia. This phenomenon can be explained by high rate of social expenditures in regional governments’ spending. At the same time there is positive relationship between regional budget’s investment and economic growth that indicates significant role of public goods for regional economic development. This study can be considered as confirmation of those conclusions concerning impact of fiscal decentralization on economic growth of Russian regions which claim that current system of intergovernmental relations on sub-national level cannot embody the benefits of fiscal federalism as a principle of effective regional development. Significant factors of regional per capita GRP growth are own sources of region’s budget revenues which reflect costs of doing business. So the rise in property taxes retards economic growth in a region. For the regional authorities it makes sense to operate more flexibly with this tool, especially in periods of economic recession when inflow of corporate income tax to budget tends to decrease

  11. Department of Defense Financial Management Regulation. Volume 3. Budget Execution-Availability and Use of Budgetary Resources

    National Research Council Canada - National Science Library

    1996-01-01

    .... In addition, it directs statutory and regulatory financial reporting requirements. Volume 3 of the "DoD Financial Management Regulation" establishes procedures for DoD Components to use in budget execution...

  12. Opportunities and Resources for Scientist Participation in Education and Public Outreach

    Science.gov (United States)

    Buxner, Sanlyn; CoBabe-Ammann, E.; Shipp, S.; Hsu, B.

    2012-10-01

    Active engagement of scientists in Education and Public Outreach (E/PO) activities results in benefits for both the audience and scientists. Most scientists are trained in research but have little formal training in education. The Planetary Science Education and Public Outreach (E/PO) Forum helps the Science Mission Directorate support scientists currently involved in E/PO and to help scientists who are interested in becoming involved in E/PO efforts find ways to do so through a variety of avenues. We will present current and future opportunities and resources for scientists to become engaged in education and public outreach. These include upcoming NASA SMD E/PO funding opportunities, professional development resources for writing NASA SMD E/PO proposals (webinars and other online tools), toolkits for scientists interested in best practices in E/PO (online guides for K-12 education and public outreach), EarthSpace (a community web space where instructors can find and share about teaching space and earth sciences in the undergraduate classroom, including class materials news and funding opportunities, and the latest education research), thematic resources for teaching about the solar system (archived resources from Year of the Solar System), and an online database of scientists interested in connecting with education programs. Learn more about the Forum and find resources at http://smdepo.org/.

  13. 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

  14. Some disjointed observations on federal public-land and resources law

    Energy Technology Data Exchange (ETDEWEB)

    Coggins, G.C.

    A review of the evolution of public-land law and policies concludes that: (1) Public-land and resources law cannot be divorced from history; in spite of recent developments, one cannot understand present problems without understanding their historical derivation. (2) Public-land management will always be as controversial as it is interesting because the perfect balance of resource uses in unattainable. (3) Multiple-use, sustained-yield management has failed; instead, like Christianity, it has never really been tried. (4) From the ecological maxim that everything is connected to everything else comes the notion that the isolation of public-land and resources law as a field of study is inherently artificial. Developments off federal lands that seem unrelated to them will heavily influence public-land policy: recreation pressures could decline in rough inverse proportion to gasoline prices; horizonal divestiture of oil companies would change the whole coal picture; mandatory recycling could lower demand for all virgin resources; and so on. Some notion of conservation is almost certainly going to be among the Nation's highest priorities in the next several decades.

  15. A Four-State Comparison of Expenditures and Income Sources of Financial Aid Recipients in Public Colleges and Universities.

    Science.gov (United States)

    Stampen, Jacob O.; Fenske, Robert H.

    The way public college students finance college was studied, based on student resource and expenditure surveys from four states: Arizona, California, New York, and Wisconsin. Comparisons were made of demographic and academic variables, as well as expenditure patterns of students receiving different kinds of aid. The following four aid recipient…

  16. Impact of Publicly Financed Health Insurance Schemes on Healthcare Utilization and Financial Risk Protection in India: A Systematic Review.

    Science.gov (United States)

    Prinja, Shankar; Chauhan, Akashdeep Singh; Karan, Anup; Kaur, Gunjeet; Kumar, Rajesh

    2017-01-01

    Several publicly financed health insurance schemes have been launched in India with the aim of providing universalizing health coverage (UHC). In this paper, we report the impact of publicly financed health insurance schemes on health service utilization, out-of-pocket (OOP) expenditure, financial risk protection and health status. Empirical research studies focussing on the impact or evaluation of publicly financed health insurance schemes in India were searched on PubMed, Google scholar, Ovid, Scopus, Embase and relevant websites. The studies were selected based on two stage screening PRISMA guidelines in which two researchers independently assessed the suitability and quality of the studies. The studies included in the review were divided into two groups i.e., with and without a comparison group. To assess the impact on utilization, OOP expenditure and health indicators, only the studies with a comparison group were reviewed. Out of 1265 articles screened after initial search, 43 studies were found eligible and reviewed in full text, finally yielding 14 studies which had a comparator group in their evaluation design. All the studies (n-7) focussing on utilization showed a positive effect in terms of increase in the consumption of health services with introduction of health insurance. About 70% studies (n-5) studies with a strong design and assessing financial risk protection showed no impact in reduction of OOP expenditures, while remaining 30% of evaluations (n-2), which particularly evaluated state sponsored health insurance schemes, reported a decline in OOP expenditure among the enrolled households. One study which evaluated impact on health outcome showed reduction in mortality among enrolled as compared to non-enrolled households, from conditions covered by the insurance scheme. While utilization of healthcare did improve among those enrolled in the scheme, there is no clear evidence yet to suggest that these have resulted in reduced OOP expenditures or

  17. Public health economics of chlamydia and other STIs : aspects of risk, prevention and resources

    OpenAIRE

    Deogan, Charlotte

    2013-01-01

    The overall aim of this thesis was to increase the knowledge of the public health economic aspects of chlamydia and other STIs, in terms of risk, prevention and resources. In Study I, we examined the association between demographic, socioeconomic and lifestyle factors and the risk of self-reported chlamydial infection among young adults in the Stockholm public health cohort. We found that the risk of self-reported chlamydia infection among young adults in Sweden was associated with lowe...

  18. A Blockchain-Based Approach Towards Overcoming Financial Fraud in Public Sector Services

    OpenAIRE

    Hyvärinen, Hissu; Risius, Marten; Friis, Gustav

    2017-01-01

    In financial markets it is common for companies and individuals to invest into foreign companies. To avoid the double taxation of investors on dividend payment – both in the country where the profit is generated as well as the country of residence – most governments have entered into bilateral double taxation treaties, whereby investors can claim a tax refund in the country where the profit is generated. Due to easily forgeable documents and insufficient international exchange of information ...

  19. The Role of Public-Private Partnerships (PPPs) in Scaling Up Financial Flows in the Post-Kyoto Regime

    International Nuclear Information System (INIS)

    Galluccio, Giulia

    2015-01-01

    The climate change agenda requires adequate financial flows in the near future in order to support mitigation and adaptation efforts and the low-carbon development of emerging and new economies. The potentials of Public-Private Partnerships (PPPs) – as a risk-sharing structure bringing private funds on the table – are presented in the new climate change context. This article discusses and provides recommendations on PPPs as a good financing model to mainstream climate change into the development agenda of emerging and less-developed economies.

  20. 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.

  1. Brazil - Governance in Brazil's Unified Health System : Raising the Quality of Public Spending and Resource Management

    OpenAIRE

    World Bank

    2007-01-01

    This report on governance in Brazil's unified health system assesses resource allocation and management, planning and budgeting functions, and budget execution at different levels of government for public expenditures on health services. The emphasis is on understanding the incentives generated for service providers, and the overall soundness of the accountabilities established in the publ...

  2. Allocation of Public Resources for Psychological Therapy between Types of Mental Health Condition: Towards Structural Balance

    Science.gov (United States)

    Tustin, Don

    2009-01-01

    This paper addresses issues of allocating public resources efficiently between mental health conditions that are associated with different levels of disability, and presents an adaptation of an established framework to help decision-making in this area. The adapted framework refers to psychological interventions that are universal, indicated,…

  3. Y.E.S. International Entomology Resource Guide. Second Edition. Special Publication No. 2.

    Science.gov (United States)

    Dunn, Gary A., Comp.

    This resource guide is designed to provide Young Entomologists' Society (Y.E.S.) members and other interested entomologists with information on people and companies that sell entomological equipment, supplies, services, preserved and dried specimens, livestock, books, publications, slides and other visuals, gift or novelty items, and…

  4. 77 FR 31640 - Notice of Public Meeting: Northwest California Resource Advisory Council

    Science.gov (United States)

    2012-05-29

    ... their own transportation, food and beverages. On July 27, the council meets from 8 a.m. to 2 p.m. in the... DEPARTMENT OF THE INTERIOR Bureau of Land Management [LLCAN01000.L18200000.XZ0000] Notice of Public Meeting: Northwest California Resource Advisory Council AGENCY: Bureau of Land Management...

  5. 77 FR 59968 - Notice of Public Meeting: Northeast California Resource Advisory Council

    Science.gov (United States)

    2012-10-01

    ... welcome. They must provide their own transportation in high clearance vehicles, food and beverages. On Nov... DEPARTMENT OF THE INTERIOR Bureau of Land Management [LLCAN00000.L18200000.XZ0000] Notice of Public Meeting: Northeast California Resource Advisory Council AGENCY: Bureau of Land Management...

  6. 77 FR 59967 - Notice of Public Meeting: Northwest California Resource Advisory Council

    Science.gov (United States)

    2012-10-01

    ..., food and beverages. On November 15, the council meets from 8 a.m. to 2 p.m. at the King Range Project... DEPARTMENT OF THE INTERIOR Bureau of Land Management [LLCAN01000.L18200000.XZ0000] Notice of Public Meeting: Northwest California Resource Advisory Council AGENCY: Bureau of Land Management...

  7. 76 FR 18578 - Notice of Public Meeting: Northwest California Resource Advisory Council

    Science.gov (United States)

    2011-04-04

    ... transportation, beverages and food. On April 29, the council convenes at 8 a.m. in the conference room of the BLM... DEPARTMENT OF THE INTERIOR Bureau of Land Management [LLCAN01000.L10200000.XZ0000] Notice of Public Meeting: Northwest California Resource Advisory Council AGENCY: Bureau of Land Management...

  8. 78 FR 4871 - Notice of Public Meeting: Northwest California Resource Advisory Council

    Science.gov (United States)

    2013-01-23

    .... They must provide their own transportation, food and beverages. FOR FURTHER INFORMATION CONTACT: Nancy... DEPARTMENT OF THE INTERIOR Bureau of Land Management [LLCAN01000.L18200000.XZ0000] Notice of Public Meeting: Northwest California Resource Advisory Council AGENCY: Bureau of Land Management...

  9. In the Public Interest: Law, Government, and Media. Maryland Women's History Resource Packet--1986.

    Science.gov (United States)

    Maryland State Commission for Women, Baltimore.

    Designed to be used for National Women's History Week (March 2-8), this 1986 Maryland women's history resource packet centers around Maryland women who have made significant volunteer and career contributions in the areas of government, law, and the public interest media. The packet begins with suggested student activity lists and activity sheets…

  10. Information Resources on Online Public Access Catalogs. A Selected ERIC Bibliography.

    Science.gov (United States)

    ERIC Clearinghouse on Information Resources, Syracuse, NY.

    Sixteen articles, books, and reports published between 1978 and 1983 and cited in "Resources in Education" and "Current Index to Journals in Education" are listed in this bibliography on online public access catalogs (OPACs). Emphasis is on the movement toward computer-based alternatives to library card catalogs and user…

  11. 76 FR 54196 - Public Meeting, Cherokee National Forest Secure Rural Schools Resource Advisory Committee

    Science.gov (United States)

    2011-08-31

    ... DEPARTMENT OF AGRICULTURE Forest Service Public Meeting, Cherokee National Forest Secure Rural Schools Resource Advisory Committee AGENCY: Forest Service, USDA. ACTION: Notice of meeting. SUMMARY: In accordance with the Secure Rural Schools and Community Self Determination Act of 2000 (Pub. L. 106-393), [as...

  12. Library/Media Centers in U.S. Public Schools: Growth, Staffing, and Resources. Full Report

    Science.gov (United States)

    Tuck, Kathy D.; Holmes, Dwight R.

    2016-01-01

    At the request of New Business Item: 89 (NBI: 89) adopted at the 2015 NEA Representative Assembly, this study examines the extent to which students have access to public school library/media centers with qualified staff and up-to-date resources. The study explores trends in library/media center openings and closings as well as staffing patterns…

  13. 78 FR 79707 - Notice of Public Meeting, Gateway West Project Subcommittee of the Boise District Resource...

    Science.gov (United States)

    2013-12-31

    ... Resource Advisory Council on matters of planning and management of the Gateway West Project (sections 8 and... Interior, through the BLM, on a variety of planning and management issues associated with public land... a telecommunications device for the deaf (TDD) may call the Federal Information Relay Service (FIRS...

  14. 78 FR 67392 - Notice of Public Meeting, Eastern Montana Resource Advisory Council Meeting

    Science.gov (United States)

    2013-11-12

    ..., (406) 233-2831, [email protected] . Persons who use a telecommunications device for the deaf (TDD... variety of planning and management issues associated with public land management in Montana. At these... manager updates, Field Office Resource Management Planning updates, individual council member briefings...

  15. 78 FR 47723 - Notice of Public Meeting, Eastern Montana Resource Advisory Council

    Science.gov (United States)

    2013-08-06

    ..., (406) 233-2831, [email protected] . Persons who use a telecommunications device for the deaf (TDD... variety of planning and management issues associated with public land management in Montana. At these... manager updates, Field Office Resource Management Planning updates, individual council member briefings...

  16. 78 FR 20354 - Notice of Public Meeting, Las Cruces District Resource Advisory Council Meeting, New Mexico

    Science.gov (United States)

    2013-04-04

    ... Street, Las Cruces, NM, 88005, 575-525-4338. Persons who use a telecommunications device for the deaf... the BLM, on a variety of planning and management issues associated with public land management in New... ongoing issues and planning efforts, presentation on the TriCounty Resource Management Plan/ Environmental...

  17. 78 FR 44590 - Notice of Public Meeting, Las Cruces District Resource Advisory Council Meeting, New Mexico

    Science.gov (United States)

    2013-07-24

    ... Street, Las Cruces, NM, 88005, 575-525-4338. Persons who use a telecommunications device for the deaf... the BLM, on a variety of planning and management issues associated with public land management in New... Manager, updates on ongoing issues and planning efforts, presentation on the TriCounty Resource Management...

  18. Zombies—A Pop Culture Resource for Public Health Awareness

    Centers for Disease Control (CDC) Podcasts

    2013-04-24

    Reginald Tucker reads an abridged version of the Emerging Infectious Diseases Another Dimension, Zombies—A Pop Culture Resource for Public Health Awareness.  Created: 4/24/2013 by National Center for Emerging and Zoonotic Infectious Diseases (NCEZID).   Date Released: 4/24/2013.

  19. The Environmental Restoration Contractor Publication and Graphic Services style and resources guide. Revision 1

    International Nuclear Information System (INIS)

    Forbes, C.J.

    1997-06-01

    The Environmental Restoration Contractor (ERC) Publication and Graphic Services (P ampersand GS) Style and Resources Guide (Rev. 1) presents instructions, uniform conventions, guidelines, specifications, requirements, and detailed process steps that will increase efficiency and reduce costs for ERC organizations, including subcontractors. This Guide also identifies P ampersand GS capabilities that can be provided to support ERC multimedia needs

  20. Is subjective well-being a useful parameter for allocating resources among public interventions?

    Science.gov (United States)

    Gandjour, A

    2001-01-01

    Scarce public resources require trade-offs between competing programs in different sectors, and the careful allocation of fixed resources within a single sector. This paper argues that a general quality of life instrument encompassing health-related and non-health-related components is suitable for determining the best trade-offs between sectors. Further, this paper suggests that subjective well-being shows the properties crucial to a general quality of life measure and has additional advantages that makes it particularly useful for the allocation of public and health care resources. The paper argues that Western societies are in an unusually prosperous situation today which allows to concentrate efforts not only on reducing harm but also on improving positive states of health. Further, subjective well-being can be evaluated from the patient's perspective and incorporates a valuation of life expectancy. Criteria required for an appropriate questionnaire that measures subjective well-being are presented.

  1. IMPLICATIONS OF THE ASSOCIATION AGREEMENT WITH THE EUROPEAN UNION ON THE FINANCIAL PUBLIC MANAGEMENT IN THE REPUBLIC OF MOLDOVA

    Directory of Open Access Journals (Sweden)

    Lilia ROTARU

    2015-09-01

    Full Text Available European integration is not just a goal of the foreign policy of the Republic of Moldova, but also a natural aspiration of an European nation to join the European family and the signing of the Association Agreement between Moldova and the European Union is an important step in achieving this goal. The Republic of Moldova has developed and continues to promote rigorous reforms in the area of public finance management. In this article we have analyzed the main reforms and achievements in the field of public finance management in the Republic of Moldova, their importance by reference to good European practices, but also the need to continue them in the context of signing the Association Agreement. The authors argue that until now, the public finance management reform had been focused mainly on the planning and execution phases of National Public Budget, nonetheless the main problems lay in poor budgetary reporting and control. Corruption and fraud are the main risk areas for all the promoted reforms. The conclusion of this paper is that the most urgent actions that should be undertaken consist in improving public procurement procedures, enhancing the internal control, financial inspection and external audit. Only in such a way trustful relation with EU could be created and this is particularly important as it could permit to absorb more European funds to invest in the economic and social development in our country.

  2. Classification of public lands valuable for geothermal steam and associated geothermal resources

    Energy Technology Data Exchange (ETDEWEB)

    Goodwin, L.H.; Haigler, L.B.; Rioux, R.L.; White, D.E.; Muffler, L.J.P.; Wayland, R.G.

    1973-01-01

    The Organic Act of 1879 (43 USC 31) that established the US Geological Survey provided, among other things, for the classification of the public lands and for the examination of the geological structure, mineral resources, and products of the national domain. In order to provide uniform executive action in classifying public lands, standards for determining which lands are valuable for mineral resources, for example, leasable mineral lands, or for other products are prepared by the US Geological Survey. This report presents the classification standards for determining which Federal lands are classifiable as geothermal steam and associated geothermal resources lands under the Geothermal Steam Act of 1970 (84 Stat. 1566). The concept of a geothermal resouces province is established for classification of lands for the purpose of retention in Federal ownership of rights to geothermal resources upon disposal of Federal lands. A geothermal resources province is defined as an area in which higher than normal temperatures are likely to occur with depth and in which there is a resonable possiblity of finding reservoir rocks that will yield steam or heated fluids to wells. The determination of a known geothermal resources area is made after careful evaluation of the available geologic, geochemical, and geophysical data and any evidence derived from nearby discoveries, competitive interests, and other indicia. The initial classification required by the Geothermal Steam Act of 1970 is presented.

  3. The Structure and Financial Dimensions of Public Administration in EU Countries

    Directory of Open Access Journals (Sweden)

    Martina HALÁSKOVÁ

    2015-06-01

    Full Text Available Various traditional trends and roles of pub-lic administration can be traced across the Eu-ropean Union member states. These countries, however, are obliged to abide by common ad-ministrative and legal principles of the European administrative area. This paper focuses on the structure and differentiation of public adminis-tration in EU (28 countries, levels of local gov-ernment and internal division of administrative structures, using the ESA methodology and a comparison of expenditures made by public ad-ministration in 2003, 2009 and 2013. The f scal aspect of public administration is evaluated also through f scal decentralization (revenues, expen-ditures. Cluster analysis is used for the com-parison of selected areas of public expenditures according to the levels of public administration, showing that EU (28 countries can be divided into three clusters.The most signif cant differences in public ex-penditures according to levels of public adminis-tration were observed in EU countries in the f rst and third cluster, where f scal decentralization of expenditures constitutes the most notable differ-ence. The smallest differences in all clusters are perceived in total general government expendi-tures as % of GDP.

  4. Participation of Public Benefit Organizations in Income Tax – Financial and Legal Issues

    Directory of Open Access Journals (Sweden)

    Robert Musiałkiewicz

    2014-03-01

    Full Text Available The purpose of the article is a legal analysis of the participation of public benefit organizations in personal income tax. The author defines public benefit organizations, indicating the conditions that they need to meet in order to be able to participate in the personal income tax. Broad considerations relate to the analysis of the legal structure of the 1% tax deduction, its scope and the procedures for transfer of funds from the State budget to eligible entities. The article also presents the scale of the issues against the background of the practical functioning of the public finances. The article summarizes the reflection on the rationality and the essence of the transfer of public funds to public benefit organizations.

  5. Public health facility resource availability and provider adherence to first antenatal guidelines in a low resource setting in Accra, Ghana.

    Science.gov (United States)

    Amoakoh-Coleman, Mary; Agyepong, Irene Akua; Kayode, Gbenga A; Grobbee, Diederick E; Klipstein-Grobusch, Kerstin; Ansah, Evelyn K

    2016-09-21

    Lack of resources has been identified as a reason for non-adherence to clinical guidelines. Our aim was to describe public health facility resource availability in relation to provider adherence to first antenatal visit guidelines. A cross-sectional analysis of the baseline data of a prospective cohort study on adherence to first antenatal care visit guidelines was carried out in 11 facilities in the Greater Accra Region of Ghana. Provider adherence was studied in relation to health facility resource availability such as antenatal workload for clinical staffs, routine antenatal drugs, laboratory testing, protocols, ambulance and equipment. Eleven facilities comprising 6 hospitals (54.5 %), 4 polyclinics (36.4 %) and 1 health center were randomly sampled. Complete provider adherence to first antenatal guidelines for all the 946 participants was 48.1 % (95 % CI: 41.8-54.2 %), varying significantly amongst the types of facilities, with highest rate in the polyclinics. Average antenatal workload per month per clinical staff member was higher in polyclinics compared to the hospitals. All facility laboratories were able to conduct routine antenatal tests. Most routine antenatal drugs were available in all facilities except magnesium sulphate and sulphadoxine-pyrimethamine which were lacking in some. Antenatal service protocols and equipment were also available in all facilities. Although antenatal workload varies across different facility types in the Greater Accra region, other health facility resources that support implementation of first antenatal care guidelines are equally available in all the facilities. These factors therefore do not adequately account for the low and varying proportions of complete adherence to guidelines across facility types. Providers should be continually engaged for a better understanding of the barriers to their adherence to these guidelines.

  6. Financial Audit: Bureau of the Public Debt's Fiscal Years 2001 and 2000 Schedules of Federal Debt

    National Research Council Canada - National Science Library

    2002-01-01

    The accompanying auditor's report presents the results of our audits of the Schedules of Federal Debt Managed by the Bureau of the Public Debt for the fiscal years ended September 30, 2001 and 2000...

  7. CONSOLIDATED FINANCIAL STATEMENTS – A NEW REPORTING PRACTICE IN THE PUBLIC SECTOR

    OpenAIRE

    Andreea CÎRSTEA; Stefan-Dragos CÎRSTEA

    2015-01-01

    The reforms that have lately influenced the public sector determined several changes in the reporting system, causing the introduction of a new reporting practice in the public sector, namely the consolidated reports. These reports come to bring added value to the accounting and reporting system, but this practice is at the beginning and requires time in order to be taken over at international level. This paper aims to be a theoretical one, with slight empirical traces, analysing the introduc...

  8. THE IMPACT OF MONETARY AND FISCAL POLICIES ON PUBLIC FINANCIAL MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Loredana Ciurlău

    2012-01-01

    Full Text Available Fiscal policy is the main component of financial policy. Being a component of economic policy, taxation must lead to economic objectives. Maintaining equilibria macroeconomic cannot be blamed solely in charge of monetary policy, fiscal policy and that the revenue must have a role in support and to bear the load efforts to stabilise. Large deficits are dangerous for current account, because they are associated with a greater risk of producing an adjustment steep in the exchange rate and high volatility of exchange rate has major implications on the stability and macroeconomic monetary, in general. This means that countries should his election budgets so as to cope with growing demand from the private sector and to take necessary safeguard measures against potential crises, whereas the extent fiscal deficit contributes directly to the magnitude current account deficit.

  9. Does the insurance effect of public and private transfers favor financial deepening? Evidence from rural Nicaragua

    Directory of Open Access Journals (Sweden)

    Emilio Hernandez

    2012-01-01

    Full Text Available The literature suggests CCTs and remittances may protect poor households from income risk. We present a theoretical framework that explores how this ‘insurance’ effect can change households’ decision to apply for a loan via changes in credit demand and supply. Empirical evidence from poor rural households in Nicaragua shows CCTs did not affect loan requests while remittances increased them. The risk protection provided by remittances seems stronger, relative to CCTs, such that improvements on borrowers’ expected marginal returns to a loan or on creditworthiness more than offset decreasing returns to additional income. This suggests those transfers that best protect households from income risk favor financial deepening in the context of segmented markets.

  10. Public choice in water resource management: two case studies of the small-scale hydroelectric controversy

    Energy Technology Data Exchange (ETDEWEB)

    Soden, D.L.

    1985-01-01

    Hydroelectric issues have a long history in the Pacific Northwest, and more recently have come to focus on developing environmentally less-obtrusive means of hydroelectric generation. Small-scale hydroelectric represents perhaps the most important of these means of developing new sources of renewable resources to lessen the nation's dependence on foreign sources of energy. Each potential small-scale hydroelectric project, however, manifests a unique history which provides a highly useful opportunity to study the process of collective social choice in the area of new energy uses of water resources. Utilizing the basic concepts of public choice theory, a highly developed and increasingly widely accepted approach in the social sciences, the politicalization of small-scale hydroelectric proposals is analyzed. Through the use of secondary analysis of archival public opinion data collected from residents of the State of Idaho, and through the development of the two case studies - one on the Palouse River in Eastern Washington and the other at Elk Creek Falls in Northern Idaho, the policy relevant behavior and influence of major actors is assessed. Results provide a useful test of the utility of public-choice theory for the study of cases of natural-resources development when public involvement is high.

  11. Features of financial support of reproduction processes in agriculture

    Directory of Open Access Journals (Sweden)

    Kudrina Valentina Aleksandrovna

    2016-08-01

    Full Text Available The article describes the features of the financing of reproduction processes in agriculture, arising from the specific production in the industry. Considered and analyzed the main sources of financial resources for the implementation of the reproduction processes in the agricultural sector, including bank lending, leasing, public financial support.

  12. Discovery of Sound in the Sea: Resources for Educators, Students, the Public, and Policymakers.

    Science.gov (United States)

    Vigness-Raposa, Kathleen J; Scowcroft, Gail; Miller, James H; Ketten, Darlene R; Popper, Arthur N

    2016-01-01

    There is increasing concern about the effects of underwater sound on marine life. However, the science of sound is challenging. The Discovery of Sound in the Sea (DOSITS) Web site ( http://www.dosits.org ) was designed to provide comprehensive scientific information on underwater sound for the public and educational and media professionals. It covers the physical science of underwater sound and its use by people and marine animals for a range of tasks. Celebrating 10 years of online resources, DOSITS continues to develop new material and improvements, providing the best resource for the most up-to-date information on underwater sound and its potential effects.

  13. Coordination Incentives, Performance Measurement and Resource Allocation in Public Sector Organizations

    DEFF Research Database (Denmark)

    Dietrichson, Jens

    Why are coordination problems common when public sector organizations share responsibilities, and what can be done to mitigate such problems? This paper uses a multi-task principal-agent model to examine two related reasons: the incentives to coordinate resource allocation and the difficulties...... of measuring performance. The analysis shows that when targets are set individually for each organization, the resulting incentives normally induce inefficient resource allocations. If the principal impose shared targets, this may improve the incentives to coordinate but the success of this instrument depends...

  14. The Public Diplomacy Resources Of The Union State Of Russia And Belarus

    Directory of Open Access Journals (Sweden)

    K. P. Borishpolets

    2017-01-01

    Full Text Available Public diplomacy has become a common attribute of the global political life since the early 21 century. The interest for the public diplomacy is also evident among the EEU countries. Nevertheless, the question of the public diplomacy resource savailable for the integrating post-Soviet states and their usage remains open. The practice of the Union State of Russia and Belarus (USRB is characterized by a wide range of public initiatives to increase the public attractiveness of the bilateral integration project. It communicates with a broad international environment and thereby creates a positive image for the Russian-Belarusian partnership. Public diplomacy of the USRB is a complex phenomenon combining various functional components, mechanisms and. Two mutually complementary vectors in its development can be distinguished, the first one related to the actions of officials and leaders of partner countries, and the second one – to the practice of non-state actors in the form of public organizations, business communities, academics, and the media. The state institutions along with the special social structures are actively involved in different projects boosting the international public image of USRB and play a critical part in creating a positive image of the Russian-Belarus cooperation. This fact represents the growing structural interaction of the traditional and new actors of the world political processes.

  15. Public acceptability of financial incentives for smoking cessation in pregnancy and breast feeding: a survey of the British public

    Science.gov (United States)

    Hoddinott, Pat; Morgan, Heather; MacLennan, Graeme; Sewel, Kate; Thomson, Gill; Bauld, Linda; Yi, Deokhee; Ludbrook, Anne; Campbell, Marion K

    2014-01-01

    Objective To survey public attitudes about incentives for smoking cessation in pregnancy and for breast feeding to inform trial design. Design Cross-sectional survey. Setting and participants British general public. Methods Seven promising incentive strategies had been identified from evidence syntheses and qualitative interview data from service users and providers. These were shopping vouchers for: (1) validated smoking cessation in pregnancy and (2) after birth; (3) for a smoke-free home; (4) for proven breast feeding; (5) a free breast pump; (6) payments to health services for reaching smoking cessation in pregnancy targets and (7) breastfeeding targets. Ipsos MORI used area quota sampling and home-administered computer-assisted questionnaires, with randomised question order to assess agreement with different incentives (measured on a five-point scale). Demographic data and target behaviour experience were recorded. Analysis used multivariable ordered logit models. Results Agreement with incentives was mixed (ranging from 34% to 46%) among a representative sample of 1144 British adults. Mean agreement score was highest for a free breast pump, and lowest for incentives for smoking abstinence after birth. More women disagreed with shopping vouchers than men. Those with lower levels of education disagreed more with smoking cessation incentives and a breast pump. Those aged 44 or under agreed more with all incentive strategies compared with those aged 65 and over, particularly provider targets for smoking cessation. Non-white ethnic groups agreed particularly with breastfeeding incentives. Current smokers with previous stop attempts and respondents who had breast fed children agreed with providing vouchers for the respective behaviours. Up to £40/month vouchers for behaviour change were acceptable (>85%). Conclusions Women and the less educated were more likely to disagree, but men and women of childbearing age to agree, with incentives designed for their benefit

  16. European Union; Publication of Financial Sector Assessment Program Documentation—Technical Note on Progress with Bank Restructuring and Resolution in Europe

    OpenAIRE

    International Monetary Fund

    2013-01-01

    This article is an analysis on the restructuring banking system of the European Union. The global financial crisis created the need to restructure by immensely reflecting weaknesses in the public, households, corporate, and other financial sectors. The restructuring includes the strengthening of bank resolution tools, the activation of nonperforming loans, the maintenance of macrofinancial framework, recovery of market access, and so on. The Executive Board recommends this transition of the E...

  17. Public Value Creation Enabled by Healthcare IS Projects – a resource-based-view

    DEFF Research Database (Denmark)

    Schlichter, Bjarne Rerup; Svejvig, Per; Laursen, Markus

    Creation of value from IT projects is a recurring theme that has diffused into healthcare information sys-tems (HIS). By applying a resource-based-view on findings from a study on the optimisation project of an integrated health information system (HIS) we develop a framework of capabilities needed...... in a public HIS setting to create value. The framework consists of Professional- , Organisational-, Patient Perceived- and Employee Perceived-Value dimensions. HIS is partly overlooked in the public management literature and the aspect of emergence and (personal as well as organisational) learning plays...... an important role in the creation value in HIS-projects....

  18. Public acceptability of financial incentives for smoking cessation in pregnancy and breast feeding: a survey of the British public.

    Science.gov (United States)

    Hoddinott, Pat; Morgan, Heather; MacLennan, Graeme; Sewel, Kate; Thomson, Gill; Bauld, Linda; Yi, Deokhee; Ludbrook, Anne; Campbell, Marion K

    2014-07-18

    To survey public attitudes about incentives for smoking cessation in pregnancy and for breast feeding to inform trial design. Cross-sectional survey. British general public. Seven promising incentive strategies had been identified from evidence syntheses and qualitative interview data from service users and providers. These were shopping vouchers for: (1) validated smoking cessation in pregnancy and (2) after birth; (3) for a smoke-free home; (4) for proven breast feeding; (5) a free breast pump; (6) payments to health services for reaching smoking cessation in pregnancy targets and (7) breastfeeding targets. Ipsos MORI used area quota sampling and home-administered computer-assisted questionnaires, with randomised question order to assess agreement with different incentives (measured on a five-point scale). Demographic data and target behaviour experience were recorded. Analysis used multivariable ordered logit models. Agreement with incentives was mixed (ranging from 34% to 46%) among a representative sample of 1144 British adults. Mean agreement score was highest for a free breast pump, and lowest for incentives for smoking abstinence after birth. More women disagreed with shopping vouchers than men. Those with lower levels of education disagreed more with smoking cessation incentives and a breast pump. Those aged 44 or under agreed more with all incentive strategies compared with those aged 65 and over, particularly provider targets for smoking cessation. Non-white ethnic groups agreed particularly with breastfeeding incentives. Current smokers with previous stop attempts and respondents who had breast fed children agreed with providing vouchers for the respective behaviours. Up to £40/month vouchers for behaviour change were acceptable (>85%). Women and the less educated were more likely to disagree, but men and women of childbearing age to agree, with incentives designed for their benefit. Trials evaluating reach, impact on health inequalities and ethnic

  19. The Ideology of New Public Management, Associational Representation and the Global Financial Crisis

    Directory of Open Access Journals (Sweden)

    Carlo Ruzza

    2014-11-01

    Full Text Available This paper argues that the 2008 financial crisis accelerated a set of long-term dynamics which in turn have undermined two dominant models of state-society relations. On the one hand, the paper examines how the concept of social citizenship is based on a vision of state-society relations, which in recent years has been oriented by a philosophy of marketization of the state and of the relation between citizens and the state. On the other hand, it discusses an emerging emphasis on the role of organised civil society as a different and competing approach to state-society relations. Discussion will centre on how the interactions between these two ideologies and the related practices have impacted on conceptions of the modern state. Among the factors that affect this interaction are the impact of migration, the erosion of welfare states, and the redefined character of social vulnerability which now affect new groups of individuals. The paper considers all these changes as background phenomena which impact on relations between state and society in several ways, but particularly in terms of the meaning of social citizenship

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

    Directory of Open Access Journals (Sweden)

    Andrei-Răzvan CRIȘAN

    2014-06-01

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

  1. Human Resource Reforms in Public Administration: The Importance of the Reward System

    Directory of Open Access Journals (Sweden)

    De Freitas Bradley Christopher

    2017-08-01

    Full Text Available Human resource management encompasses administrating and managing human resources or otherwise known as employees. The HR or Human Resources department of any company, whether it be public or private, deals with the day to aspects pertaining to employees, from the recruitment process to probably the most important aspect for any employee; remuneration and benefits. The importance of finding a perfect equilibrium between monetary and non-monetary incentives is crucial in obtaining an efficient work environment, as well as increasing productivity and employee motivation. Having an administrative background or knowledge is essential for any HR manager, in order to detect and implement the most beneficial reward system for both implicated parties.

  2. Measuring the Quality of Service in the Financial Area of a Public University: Development and Validation of the Instrument

    Directory of Open Access Journals (Sweden)

    Víctor Manuel Alcantar Enríquez

    2014-12-01

    Full Text Available This research, consisting of a descriptive study with a non-experimental design, involved an analysis to determine the validity and reliability of an instrument composed of seventeen items aimed at assessing the quality of service in the financial area of a public university by means of four variables: tangibility, reliability, responsiveness and empathy. The methodological strategy included the design of the measuring instrument; verification of the validity of content and construct; and analysis of internal consistency by means of Cronbach’s alpha. The instrument was applied to 152 users of the service, attaining a reliability coefficient of 0.943. The results show that with respect to specific concepts, the questions were clear; nevertheless we found it necessary to relocate items and rename variables, which resulted in a valid and reliable instrument for measuring the quality of service in the context under study.

  3. An Untapped Resource: Patient and Public Involvement in Implementation Comment on "Knowledge Mobilization in Healthcare Organizations: A View From the Resource-Based View of the Firm".

    Science.gov (United States)

    Burton, Christopher; Rycroft-Malone, Jo

    2015-08-07

    This commentary considers the potential role of patient and public involvement in implementation. Developing an analytical thread from the resource-based view of the Firm, we argue that this involvement may create unique resources that have the capacity to enhance the impact of implementation activity for healthcare organisations. © 2015 by Kerman University of Medical Sciences.

  4. The application of financial options theory to electric utility decision making in integrated resource planning and maintenance shutdowns

    International Nuclear Information System (INIS)

    Felder, F.

    1995-01-01

    Increased competition in wholesale power generation will allow electric utilities to use financial models to improve their decision making. This competition will result in the creation of electricity spot, futures, and forward markets, which will provide necessary information for utility executives to used advance financial tools, such as random walk models and options theory. These models will allow executives to place a value on risk. Once this value is known, executives can determine how best to manage that risk, whether by entering into financial transactions, adjusting their operational and planning decisions, or both

  5. PS-CARA: Context-Aware Resource Allocation Scheme for Mobile Public Safety Networks

    Directory of Open Access Journals (Sweden)

    Zeeshan Kaleem

    2018-05-01

    Full Text Available The fifth-generation (5G communications systems are expecting to support users with diverse quality-of-service (QoS requirements. Beside these requirements, the task with utmost importance is to support the emergency communication services during natural or man-made disasters. Most of the conventional base stations are not properly functional during a disaster situation, so deployment of emergency base stations such as mobile personal cell (mPC is crucial. An mPC having moving capability can move in the disaster area to provide emergency communication services. However, mPC deployment causes severe co-channel interference to the users in its vicinity. The problem in the existing resource allocation schemes is its support for static environment, that does not fit well for mPC. So, a resource allocation scheme for mPC users is desired that can dynamically allocate resources based on users’ location and its connection establishment priority. In this paper, we propose a public safety users priority-based context-aware resource allocation (PS-CARA scheme for users sum-rate maximization in disaster environment. Simulations results demonstrate that the proposed PS-CARA scheme can increase the user average and edge rate around 10.3% and 32.8% , respectively because of context information availability and by prioritizing the public safety users. The simulation results ensure that call blocking probability is also reduced considerably under the PS-CARA scheme.

  6. Vibrio Pathogens: A Public Health Concern in Rural Water Resources in Sub-Saharan Africa

    Directory of Open Access Journals (Sweden)

    Charles A. Osunla

    2017-10-01

    Full Text Available Members of the Vibrio genus are autochthonous inhabitants of aquatic environments and play vital roles in sustaining the aquatic milieu. The genus comprises about 100 species, which are mostly of marine or freshwater origin, and their classification is frequently updated due to the continuous discovery of novel species. The main route of transmission of Vibrio pathogens to man is through drinking of contaminated water and consumption inadequately cooked aquatic food products. In sub-Saharan Africa and much of the developing world, some rural dwellers use freshwater resources such as rivers for domestic activities, bathing, and cultural and religious purposes. This review describes the impact of inadequately treated sewage effluents on the receiving freshwater resources and the associated risk to the rural dwellers that depends on the water. Vibrio infections remain a threat to public health. In the last decade, Vibrio disease outbreaks have created alertness on the personal, economic, and public health uncertainties associated with the impact of contaminated water in the aquatic environment of sub-Saharan Africa. In this review, we carried out an overview of Vibrio pathogens in rural water resources in Sub-Saharan Africa and the implication of Vibrio pathogens on public health. Continuous monitoring of Vibrio pathogens among environmental freshwater and treated effluents is expected to help reduce the risk associated with the early detection of sources of infection, and also aid our understanding of the natural ecology and evolution of Vibrio pathogens.

  7. Making the case: leveraging resources toward public health system improvement in Turning Point states.

    Science.gov (United States)

    Bekemeier, Betty; Riley, Catharine M; Padgett, Stephen M; Berkowitz, Bobbie

    2007-01-01

    Leveraging funds to sustain the efforts of a grant-funded initiative is often an explicit, or implicit, expectation in philanthropy. However, the magnitude of funds leveraged and the factors that facilitate success in leveraging are rarely researched. An example of one of these grant-funded initiatives is the National Turning Point Initiative. Twenty-one states received funding from The Robert Wood Johnson Foundation as part of this initiative to establish and implement strategic goals for achieving significant statewide public health system improvement through diverse, cross-sector partnerships. Leaders from 17 of these 21 states participated in a two-phased study regarding the leveraging of additional funds for their public health infrastructure improvement activities. This article reports on the second phase of the study. In this phase, key informant interviews were conducted to examine how leveraging of resources occurred as part of this large national initiative. Findings indicate that the combination of a comprehensive planning process and a broad-based partnership was crucial in securing resources to expand their efforts. The ability to strategically respond to unexpected events and opportunities also helped states use their plans and partnerships to "make the case" for additional resources to improve their public health infrastructure.

  8. Vibrio Pathogens: A Public Health Concern in Rural Water Resources in Sub-Saharan Africa.

    Science.gov (United States)

    Osunla, Charles A; Okoh, Anthony I

    2017-10-07

    Members of the Vibrio genus are autochthonous inhabitants of aquatic environments and play vital roles in sustaining the aquatic milieu. The genus comprises about 100 species, which are mostly of marine or freshwater origin, and their classification is frequently updated due to the continuous discovery of novel species. The main route of transmission of Vibrio pathogens to man is through drinking of contaminated water and consumption inadequately cooked aquatic food products. In sub-Saharan Africa and much of the developing world, some rural dwellers use freshwater resources such as rivers for domestic activities, bathing, and cultural and religious purposes. This review describes the impact of inadequately treated sewage effluents on the receiving freshwater resources and the associated risk to the rural dwellers that depends on the water. Vibrio infections remain a threat to public health. In the last decade, Vibrio disease outbreaks have created alertness on the personal, economic, and public health uncertainties associated with the impact of contaminated water in the aquatic environment of sub-Saharan Africa. In this review, we carried out an overview of Vibrio pathogens in rural water resources in Sub-Saharan Africa and the implication of Vibrio pathogens on public health. Continuous monitoring of Vibrio pathogens among environmental freshwater and treated effluents is expected to help reduce the risk associated with the early detection of sources of infection, and also aid our understanding of the natural ecology and evolution of Vibrio pathogens.

  9. Vibrio Pathogens: A Public Health Concern in Rural Water Resources in Sub-Saharan Africa

    Science.gov (United States)

    Osunla, Charles A.

    2017-01-01

    Members of the Vibrio genus are autochthonous inhabitants of aquatic environments and play vital roles in sustaining the aquatic milieu. The genus comprises about 100 species, which are mostly of marine or freshwater origin, and their classification is frequently updated due to the continuous discovery of novel species. The main route of transmission of Vibrio pathogens to man is through drinking of contaminated water and consumption inadequately cooked aquatic food products. In sub-Saharan Africa and much of the developing world, some rural dwellers use freshwater resources such as rivers for domestic activities, bathing, and cultural and religious purposes. This review describes the impact of inadequately treated sewage effluents on the receiving freshwater resources and the associated risk to the rural dwellers that depends on the water. Vibrio infections remain a threat to public health. In the last decade, Vibrio disease outbreaks have created alertness on the personal, economic, and public health uncertainties associated with the impact of contaminated water in the aquatic environment of sub-Saharan Africa. In this review, we carried out an overview of Vibrio pathogens in rural water resources in Sub-Saharan Africa and the implication of Vibrio pathogens on public health. Continuous monitoring of Vibrio pathogens among environmental freshwater and treated effluents is expected to help reduce the risk associated with the early detection of sources of infection, and also aid our understanding of the natural ecology and evolution of Vibrio pathogens. PMID:28991153

  10. Evaluating Palliative Care Resources Available to the Public Using the Internet and Social Media.

    Science.gov (United States)

    Claudio, Celeste H; Dizon, Zoelle B; October, Tessie W

    2018-01-01

    Accessible information about palliative care available to the public on the Internet is growing. We do not know whether this information is consistent with the current accepted definition of palliative care. To identify resources on the Internet and social media regarding palliative care and evaluate the information conveyed. A cross-sectional study of "palliative care" search results. Top 10 Google websites, top 10 most viewed YouTube videos, and social media platforms, Facebook and Twitter, were searched. The most popular Google websites were mostly from national organizations promoting palliative care, whose definitions of palliative care consistently mention "quality of life" and "relief from symptoms and stress." None of the websites mentioned children, and 77% cited palliative care as treatment for cancer with less focus on other diseases. No personal stories were included in Google websites, while 60% of YouTube videos included personal stories. Five main themes were generated from 266 YouTube video comments analyzed. The most common theme was emotionality, of which 91% were positive statements. Facebook and Twitter were mostly used by health-care professionals and not the public. Palliative care resources are mostly positive and consistent with the current definition of palliative care. Major Internet search engines such as Google and YouTube provide valuable insight into information the public receives about palliative care. Future development of Internet resources on palliative care should consider including children and emphasizing palliative care for all life-limiting illnesses.

  11. A Growth Model of Inflation, Tax Evasion and Financial Repression

    OpenAIRE

    Roubini, Nouriel; Sala-i-Martin, Xavier

    1992-01-01

    In this paper we study the effects of policies of financial repression on long term growth and try to explain why optimizing governments might want to repress the financial sector. We also explain why inflation may be negatively related to growth, even though it does not affect growth directly. We argue that the main reason why governments repress the financial sector is that this sector is the source of "easy" resources for the public budget The source of revenue stemming from this intervent...

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

    OpenAIRE

    Nistor Cristina

    2011-01-01

    The importance of accounting in the modern economy is obvious. That is more elevated bodies of the European Union and elsewhere dealing with the organization and functioning of accounting as a fundamental component of business (Nistor C., 2009). The mission of the International Federation of Accountants (IFAC) is to serve the public interest, strengthen the worldwide accountancy profession and contribute to the development of strong international economies by initiating and encouraging the pr...

  13. Using Financial Management Techniqueswith in Public Sector Organizations, Does Result Control Matter? A Heterogeneous Choice Approach

    Directory of Open Access Journals (Sweden)

    Jan WYNEN

    2014-12-01

    Full Text Available Using a principal-agent framework and multi-country survey data of over 400 public sec-tor organizations, this article examines the effect of result control on the use of fnancial manage-ment techniques in public sector organizations. In order to avoid invalid conclusions, we test for heteroskedasticity and model residual vari-ance using a heterogeneous choice model. This model yields important insights into the effect of result control that would be overlooked in a mis-specifed ordered logit model. Our fndings reveal that result control matters, although size and pri-mary task of the organization also prove to be determinants of the use of fnancial management techniques. Within the context of the continuous attempts being made to improve public sector performance, policy makers should thus devel-op different strategies for different (individual agencies, while relying on a strong ex-post result control, when they want to stimulate the use of fnancial management techniques.

  14. Central Statistical Office as a source of information that is relevant in determining the state of the public finances of the Republic of Poland. The financial management of the Central Statistical Office

    Directory of Open Access Journals (Sweden)

    Wojciech Bożek

    2016-09-01

    Full Text Available In the elaboration the author discussed the meaning of the public statistics in public finances, the structure and the financial activity of the Central Statistical Office (CSO and other units of public sector, which is related with it. Besides, the author indicates example of legal solutions in the Polish order financial which underlines the importance and actualness of undertaken subject matter. Also, the author underlines the meaning of the public statistics in the process of the efficient financial management public and conducts of the transparent economy with public measures. The author constates that the catalogue of tasks of CSO, from the perspective of public finance, is extensive and dynamic.

  15. THE EUROPEAN PUBLIC SYSTEM OF HUMAN RESOURCES. PERFORMANCE IN ORGANIZATIONS AND GOOD PRACTICES FOR ROMANIA

    Directory of Open Access Journals (Sweden)

    Dan-Călin BEȘLIU

    2018-05-01

    Full Text Available Considering the fact that recruitment and selection activities are vital in ensuring the human resources flow in every private or public organization sector, the present paper seeks to elaborate a proposal aimed to modernize the recruiting and selection process within the Romanian public service based on best practices models implemented in other European states. From the perspective of providing adequate training skills and abilities needed by the qualified personnel, initial training is very poor. Practical training is not on the same level of quality with theoretical one and the current system of examinations in education units, based predominantly on theoretical assessment, do not motivate learners well enough in order to gain practical skills. Continuous training programs organized by the units do not always take into account the needs of the personnel or are not adapted to the job description, the category and level of specialization of the beneficiaries' functions and the degree of novelty and utility of most of the presented theoretical information is usually low. The costs of selecting one person for the public service are usually very high, including not only the cost of the initial recruiting, but also the long term cost, represented by the continuous training of the employee. Consequently, recruiting human resources is a basic part of both public and private systems.

  16. DOD Financial Management: Improvements Needed in Army’s Efforts to Ensure the Reliability of Its Statement of Budgetary Resources

    Science.gov (United States)

    2014-05-01

    reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely...Financial Management Army did not (1) properly identify all key control objectives and activities and risks of misstatement related to its processes or...including beginning balances— material to the SBR and to consider the risks associated with them in developing its audit readiness strategy. In addition

  17. Competency-based training model for human resource management and development in public sector

    Science.gov (United States)

    Prabawati, I.; Meirinawati; AOktariyanda, T.

    2018-01-01

    Human Resources (HR) is a very important factor in an organization so that human resources are required to have the ability, skill or competence in order to be able to carry out the vision and mission of the organization. Competence includes a number of attributes attached to the individual which is a combination of knowledge, skills, and behaviors that can be used as a mean to improve performance. Concerned to the demands of human resources that should have the knowledge, skills or abilities, it is necessary to the development of human resources in public organizations. One form of human resource development is Competency-Based Training (CBT). CBT focuses on three issues, namely skills, competencies, and competency standard. There are 5 (five) strategies in the implementation of CBT, namely: organizational scanning, strategic planning, competency profiling, competency gap analysis, and competency development. Finally, through CBT the employees within the organization can reduce or eliminate the differences between existing performance with a potential performance that can improve the knowledge, expertise, and skills that are very supportive in achieving the vision and mission of the organization.

  18. [Strategic decisions in public psychiatric institutions: a proposed method for resource analysis and allocation].

    Science.gov (United States)

    Micheletti, Pierre; Chierici, Piero; Durang, Xavier; Salvador, Nathalie; Lopez, Nathalie

    2011-01-01

    Because of its sector-based organization and extra-hospital care, public psychiatry has a unique position in healthcare. This paper describes the tools and procedures used to analyze and allocate the resources of the "Centre Hospitalier Alpes-Isère", a hospital serving a catchment population of 530,000 adults. A consensus-based approach was used to validate the selected indicators and included the participation of a geographer. Five levels of resource allocation were identified and classified using a decision tree. At each level, the relevant authorities and criteria were identified as key components of the decision-making process. This paper describes the first three levels of care provision. Focusing on adult care, a comparative assessment of the resources allocated to general psychiatric care and specialist care was conducted, in addition to a comparative assessment of the resources allocated to each of the hospital's four local centers. Geographical accessibility to extramural facilities was also assessed. A study of the characteristics of each general psychiatry clinic revealed significant disparities. The paper highlights several issues: the poor knowledge of psychiatric epidemiological data relating to the population within the catchment area, the difficulty of assessing non-consolidated data or indicators from multiple sources, and the limited and partial nature of geographical data for characterizing and evaluating health care in the hospital's peripheral clinics. Several studies are currently underway to assess the operational effectiveness of the tools and procedures used to analyze and allocate resources.

  19. Identification of Strategies to Leverage Public and Private Resources for National Security Workforce Development

    Energy Technology Data Exchange (ETDEWEB)

    None

    2009-02-01

    This report documents the identification of strategies to leverage public and private resources for the development of an adequate national security workforce as part of the National Security Preparedness Project (NSPP).There are numerous efforts across the United States to develop a properly skilled and trained national security workforce. Some of these efforts are the result of the leveraging of public and private dollars. As budget dollars decrease and the demand for a properly skilled and trained national security workforce increases, it will become even more important to leverage every education and training dollar. The leveraging of dollars serves many purposes. These include increasing the amount of training that can be delivered and therefore increasing the number of people reached, increasing the number and quality of public/private partnerships, and increasing the number of businesses that are involved in the training of their future workforce.

  20. [Financial and economic sustainability of public spending on health care by local governments: an analysis of data from municipalities in Mato Grosso State, Brazil].

    Science.gov (United States)

    Scatena, João Henrique Gurtler; Viana, Ana Luiza d'Avila; Tanaka, Oswaldo Yoshimi

    2009-11-01

    Brazil's Unified National Health System is financed according to a model known as fiscal federalism, the fund-sharing rules of the Social Security Budget, Ministry of Health norms, and Constitutional Amendment 29 (EC-29), which links Federal, State, and municipal resources to health. This article discusses the sustainability of public spending on health at the municipal level. Twenty-one municipalities were studied, using municipal budget data. From 1996 to 2006, total current per capita revenues increased by 280% above the accumulated inflation and Gross Domestic Product, varying by size of municipality, which also defined the composition of the municipal budgets. Meanwhile, the budget comprising the basis for EC-29 increased less (178%), thus placing limits on the municipal share of health spending. The results observed in these municipalities are believed to reflect the reality in thousands of other Brazilian municipalities, thus jeopardizing the capacity for municipal investment in health, especially beginning in 2008. The situation may become even worse, considering the repeal of the so-called Bank Transaction Tax (CPMF), Bills of Law 306/08 and 233/08 (currently under review in the National Congress), and the world recession stemming from the U.S. financial crisis.

  1. East-West European farm investment behaviour - The role of financial constraints and public support

    International Nuclear Information System (INIS)

    Fertő, I.; Bakucs, Z.; Bojnec, S.; Latruffe, L.

    2017-01-01

    The article investigated farm investment behaviour among East (Hungarian and Slovenian) and West (French) European Union farms using individual farm accountancy panel data for the 2003-2008 period. Despite differences in farm structures, except for the presence of capital market imperfections evidenced in the East, farms’ investment behaviour was not substantially different. Farm gross investment was positively associated with real sales’ growth. In addition, it was positively associated with public investment subsidies which can mitigate capital market imperfections in the short-term. On the long run, the farm’s ability to successfully compete in the output market by selling produce and securing a sufficient cash flow for investment is crucial.

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

    OpenAIRE

    M.Sakthi Vadivel; S.Ayyappan,M.Com,MPhil

    2013-01-01

    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 wit...

  3. East-West European farm investment behaviour - The role of financial constraints and public support

    Energy Technology Data Exchange (ETDEWEB)

    Fertő, I.; Bakucs, Z.; Bojnec, S.; Latruffe, L.

    2017-09-01

    The article investigated farm investment behaviour among East (Hungarian and Slovenian) and West (French) European Union farms using individual farm accountancy panel data for the 2003-2008 period. Despite differences in farm structures, except for the presence of capital market imperfections evidenced in the East, farms’ investment behaviour was not substantially different. Farm gross investment was positively associated with real sales’ growth. In addition, it was positively associated with public investment subsidies which can mitigate capital market imperfections in the short-term. On the long run, the farm’s ability to successfully compete in the output market by selling produce and securing a sufficient cash flow for investment is crucial.

  4. A Blockchain-Based Approach Towards Overcoming Financial Fraud in Public Sector Services

    DEFF Research Database (Denmark)

    Hyvärinen, Hissu; Risius, Marten; Friis, Gustav

    2017-01-01

    damage of 1.8 billion USD, for example, in Denmark alone. This paper assesses the potential of a blockchain database to provide a feasible solution for overcoming this problem against the backdrop of recent advances in the public sector and the unique set of blockchain capacities. Towards this end, we...... develop and evaluate a blockchain-based prototype system aimed at eliminating this type of tax fraud and increasing transparency regarding the flow of dividends. While the prototype is based on the specific context of the Danish tax authority, we discuss how it can be generalized for tracking...

  5. Currency risk management of non-financial public limited companies listed on WIG30 index

    Directory of Open Access Journals (Sweden)

    Alicja Mikołajewicz-Woźniak

    2013-12-01

    Full Text Available The objects of the study are selected aspects of currency risk management of nonfinancial public limited companies listed on WIG30 index. The estimation of net profit sensitivity to currencies exchange rates was used to determine importance of currency risk management for functioning of analyzed entities. The indication of the methods and tools used in currency risk management process became the basis for evaluation of taken actions. The determination of the relationship between hedging accounting and risk management results enabled the verification to what extent Polish companies exploit existing opportunities.

  6. Public Health Spending and Medicare Resource Use: A Longitudinal Analysis of U.S. Communities.

    Science.gov (United States)

    Mays, Glen P; Mamaril, Cezar B

    2017-12-01

    To examine whether local expenditures for public health activities influence area-level medical spending for Medicare beneficiaries. Six census surveys of the nation's 2,900 local public health agencies were conducted between 1993 and 2013, linked with contemporaneous information on population demographics, socioeconomic characteristics, and area-level Medicare spending estimates from the Dartmouth Atlas of Health Care. Measures derive from agency survey data and aggregated Medicare claims. A longitudinal cohort design follows the geographic areas served by local public health agencies. Multivariate, fixed-effects, and instrumental-variables regression models estimate how area-level Medicare spending changes in response to shifts in local public health spending, controlling for observed and unmeasured confounders. A 10 percent increase in local public health spending per capita was associated with 0.8 percent reduction in adjusted Medicare expenditures per person after 1 year (p health insurance coverage, and health professional shortages. Expanded financing for public health activities may provide an effective way of constraining Medicare spending, particularly in low-resource communities. © Health Research and Educational Trust.

  7. A centralised public information resource for randomised trials: a scoping study to explore desirability and feasibility

    Directory of Open Access Journals (Sweden)

    Entwistle Vikki A

    2005-05-01

    Full Text Available Abstract Background There are currently several concerns about the ways in which people are recruited to participate in randomised controlled trials, the low acceptance rates among people invited to participate, and the experiences of trial participants. An information resource about on-going clinical trials designed for potential and current participants could help overcome some of these problems. Methods We carried out a scoping exercise to explore the desirability and feasibility of establishing such a resource. We sought the views of a range of people including people who were considering taking part in a trial, current trial participants, people who had been asked but refused to participate in a trial, consumer group representatives and researchers who design and conduct trials. Results There was broad-based support for the concept of a centralised information resource for members of the public about on-going and recently completed clinical trials. Such an information resource could be based on a database containing standardised information for each trial relating to the purpose of the trial; the interventions being compared; the implications of participation for participants; and features indicative of scientific quality and ethical probity. The usefulness of the database could be enhanced if its search facility could allow people to enter criteria such as a disease and geographic area and be presented with all the trials relevant to them, and if optional display formats could allow them to view information in varying levels of detail. Access via the Internet was considered desirable, with complementary supported access via health information services. The development of such a resource is technically feasible, but the collation of the required information would take a significant investment of resources. Conclusion A centralised participant oriented information resource about clinical trials could serve several purposes. A more detailed

  8. 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)

  9. IS FINANCIAL REPRESSION REALLY BAD?

    Directory of Open Access Journals (Sweden)

    Eun Young OH

    2011-01-01

    Full Text Available This paper examines the relationship between reserve requirements, interest rate taxes, and long-term growth. I present a model which shows that the government might repress the financial sector as this is the easy way of channelling resources to productive sectors. In this endogenous model, I employ the government input in the firm production function. The implications of the model are confirmed in that, an increase in reserve requirements and interest rate controls have two different reverse effects on growth - one is the negative effect on the financial sector. The other is a growth enhancing effect from the effective public spending on the real sectors.

  10. Public Opinion Regarding Financial Incentives to Engage in Advance Care Planning and Complete Advance Directives.

    Science.gov (United States)

    Auriemma, Catherine L; Chen, Lucy; Olorunnisola, Michael; Delman, Aaron; Nguyen, Christina A; Cooney, Elizabeth; Gabler, Nicole B; Halpern, Scott D

    2017-09-01

    The Centers for Medicare & Medicaid Services (CMS) recently instituted physician reimbursements for advance care planning (ACP) discussions with patients. To measure public support for similar programs. Cross-sectional online and in-person surveys. English-speaking adults recruited at public parks in Philadelphia, Pennsylvania, from July to August 2013 and online through survey sampling international Web-based recruitment platform in July 2015. Participants indicated support for 6 programs designed to increase advance directive (AD) completion or ACP discussion using 5-point Likert scales. Participants also indicated how much money (US$0-US$1000) was appropriate to incentivize such behaviors, compared to smoking cessation or colonoscopy screening. We recruited 883 participants: 503 online and 380 in-person. The status quo of no systematic approach to motivate AD completion was supported by 67.0% of participants (63.9%-70.1%). The most popular programs were paying patients to complete ADs (58.0%; 54.5%-61.2%) and requiring patients to complete ADs or declination forms for health insurance (54.1%; 50.8%-57.4%). Participants more commonly supported paying patients to complete ADs than paying physicians whose patients complete ADs (22.6%; 19.8%-25.4%) or paying physicians who document ACP discussions (19.1%; 16.5%-21.7%; both P < .001). Participants supported smaller payments for AD completion and ACP than for obtaining screening colonoscopies or stopping smoking. Americans view payments for AD completion or ACP more skeptically than for other health behaviors and prefer that such payments go to patients rather than physicians. The current CMS policy of reimbursing physicians for ACP conversations with patients was the least preferred of the programs evaluated.

  11. From economics to resources: Teaching environmental sustainability in Peru's public education

    Science.gov (United States)

    Adriazola-Rodriguez, Ana

    This dissertation examines the teaching of environmental awareness in Peru's public educational system and how it needs to be consciously taught and improved in order to overcome contamination and pollution of resources and decrease poverty. This is a situation afflicting a significant percentage of Peruvians, who face difficulty in surviving and living well because the scarcity of clean air and water, unpolluted land, and affordable energy, which are basic environmental resources. The teaching of environmental awareness, as mandated by Educational Peruvian Laws and curriculum, should be redesigned to promote environmental ethical awareness and sustainability to guard Peru's natural and cultural resources, bounty and beauty before it is too late. In this way, education will promote a better level of life for the majority of Peruvians. Peruvian public education is presently in a state of emergency, as has been recognized by the former minister of education Javier Sota Nadal (2004-2006). Only 10% of students leaving high school understand what they read and only 4% do well in mathematics. A number of reasons contribute to this tragedy. Among them is principally the low quality of teaching and the inadequate budget available for public education. Peru's laws, echoing the Universal Declaration of Human Rights, and mandate good and free education and guarantee the right to live well. The reality is that none of these rights are properly given to the majority of poor Peruvians. This dissertation offers a course of action to teach and spread out not only environmental awareness, but also environmental ethics and sustainability from a personal perspective. This rounded concept, if applied, will form citizens able to guard, protect, and preserve natural and cultural resources. The needed environmental ethics and sustainability education will gradually guarantee, from early in life, a truthful way to love, care, protect and preserve the ecosystem. Also encompassed within

  12. Resource allocation on the frontlines of public health preparedness and response: report of a summit on legal and ethical issues.

    Science.gov (United States)

    Barnett, Daniel J; Taylor, Holly A; Hodge, James G; Links, Jonathan M

    2009-01-01

    In the face of all-hazards preparedness challenges, local and state health department personnel have to date lacked a discrete set of legally and ethically informed public health principles to guide the distribution of scarce resources in crisis settings. To help address this gap, we convened a Summit of academic and practice experts to develop a set of principles for legally and ethically sound public health resource triage decision-making in emergencies. The invitation-only Summit, held in Washington, D.C., on June 29, 2006, assembled 20 experts from a combination of academic institutions and nonacademic leadership, policy, and practice settings. The Summit featured a tabletop exercise designed to highlight resource scarcity challenges in a public health infectious disease emergency. This exercise served as a springboard for Summit participants' subsequent identification of 10 public health emergency resource allocation principles through an iterative process. The final product of the Summit was a set of 10 principles to guide allocation decisions involving scarce resources in public health emergencies. The principles are grouped into three categories: obligations to community; balancing personal autonomy and community well-being/benefit; and good preparedness practice. The 10 Summit-derived principles represent an attempt to link law, ethics, and real-world public health emergency resource allocation practices, and can serve as a useful starting framework to guide further systematic approaches and future research on addressing public health resource scarcity in an all-hazards context.

  13. Publication Of Administrative Circulars: No. 4 (Rev. 4) – Unemployment Insurance Scheme No. 30 (Rev. 2) – Financial Benefits on Taking Up Appointment and on Termination of Contract

    CERN Multimedia

    HR Department

    2008-01-01

    Administrative Circular No. 4 (Rev. 4) – Unemployment insurance scheme Administrative Circular No. 4 (Rev. 4) – "Unemployment insurance scheme", approved following discussion in the Standing Concertation Committee meetings of 28 August 2007 and 27 February 2008, is now available on the intranet site of the Human Resources Department. It cancels and replaces Administrative Circular No. 4 (Rev. 3) – "Unemployment insurance" of October 1993. Copies will shortly be available in Departmental secretariats. Human Resources Department Tel. 78003 Administrative Circular No. 30 (Rev. 2) – Financial benefits on taking up appointment and termination of contract Administrative Circular No. 30 (Rev. 2) – "Financial benefits on taking up appointment and termination of contract", approved following discussion in the Standing Concertation Committee meetings of 28 August 2007 and 27 February 2008, is now available on the intranet site of the Human Resources De...

  14. Publication Of Administrative Circulars: No. 4 (Rev. 4) – Unemployment Insurance Scheme No. 30 (Rev. 2) – Financial Benefits on Taking Up Appointment and on Termination of Contract

    CERN Document Server

    HR Department

    2008-01-01

    Administrative Circular No. 4 (Rev. 4) – Unemployment insurance scheme Administrative Circular No. 4 (Rev. 4) – "Unemployment insurance scheme", approved following discussion at the Standing Concertation Committee meetings of 28 August 2007 and 27 February 2008, is now available on the intranet site of the Human Resources Department. It cancels and replaces Administrative Circular No. 4 (Rev. 3) – "Unemployment insurance" of October 1993. Copies will shortly be available in Departmental secretariats. Human Resources Department Tel. 78003 Administrative Circular No. 30 (Rev. 2) – Financial benefits on taking up appointment and termination of contract Administrative Circular No. 30 (Rev. 2) – "Financial benefits on taking up appointment and termination of contract", approved following discussion at the Standing Concertation Committee meetings of 28 August 2007 and 27 February 2008, is now available on the intranet site of the Human Resources De...

  15. The role of negotiated developer obligations in financing large public infrastructure after the economic crisis in the Netherlands

    NARCIS (Netherlands)

    Gielen, Demetrio Munoz; Lenferink, Sander

    2018-01-01

    The economic crisis that started in 2009 has negatively impacted in the Netherlands the available financial resources for urban development. Dutch municipalities struggle since then with falling local financial sources, especially since active public land policy, traditionally an important

  16. Human Resource Investment – a Step in the Development of Public Administration

    Directory of Open Access Journals (Sweden)

    Luminita Iordache

    2015-05-01

    Full Text Available Human capital development supposes important investments in the field of public administration and the assurance of the necessary conditions to provide some quality–services. This paper has as a starting point the statement of the German sociologist Max Weber according to which “a modern society can function efficiently by training and perfecting the experts within a bureaucracy.” Modern societies put into evidence new values of public administration such social responsibility and adaptability. By specializing human resources, we contribute to using them efficiently. The purpose of this paper is to analyse the degree of involvement of the public institutions in developing human capital and to focus on the role of the education of public administration in order to internally increase stability so that we resist the frequent changes which suppose the continuous adjustment to external conditions. Our aim is also to analyse the already-implemented programmes as well as the ongoing ones concerning the training and perfecting of the public servants.

  17. Tools for Engaging Scientists in Education and Public Outreach: Resources from NASA's Science Mission Directorate Forums

    Science.gov (United States)

    Buxner, S.; Grier, J.; Meinke, B. K.; Gross, N. A.; Woroner, M.

    2014-12-01

    The NASA Science Education and Public Outreach (E/PO) Forums support the NASA Science Mission Directorate (SMD) and its E/PO community by enhancing the coherency and efficiency of SMD-funded E/PO programs. The Forums foster collaboration and partnerships between scientists with content expertise and educators with pedagogy expertise. We will present tools to engage and resources to support scientists' engagement in E/PO efforts. Scientists can get connected to educators and find support materials and links to resources to support their E/PO work through the online SMD E/PO community workspace (http://smdepo.org) The site includes resources for scientists interested in E/PO including one page guides about "How to Get Involved" and "How to Increase Your Impact," as well as the NASA SMD Scientist Speaker's Bureau to connect scientists to audiences across the country. Additionally, there is a set of online clearinghouses that provide ready-made lessons and activities for use by scientists and educators: NASA Wavelength (http://nasawavelength.org/) and EarthSpace (http://www.lpi.usra.edu/earthspace/). The NASA Forums create and partner with organizations to provide resources specifically for undergraduate science instructors including slide sets for Earth and Space Science classes on the current topics in astronomy and planetary science. The Forums also provide professional development opportunities at professional science conferences each year including AGU, LPSC, AAS, and DPS to support higher education faculty who are teaching undergraduate courses. These offerings include best practices in instruction, resources for teaching planetary science and astronomy topics, and other special topics such as working with diverse students and the use of social media in the classroom. We are continually soliciting ways that we can better support scientists' efforts in effectively engaging in E/PO. Please contact Sanlyn Buxner (buxner@psi.edu) or Jennifer Grier (jgrier@psi.edu) to

  18. Using a mobile app and mobile workforce to validate data about emergency public health resources.

    Science.gov (United States)

    Chang, Anna Marie; Leung, Alison C; Saynisch, Olivia; Griffis, Heather; Hill, Shawndra; Hershey, John C; Becker, Lance B; Asch, David A; Seidman, Ariel; Merchant, Raina Martha

    2014-07-01

    Social media and mobile applications that allow people to work anywhere are changing the way people can contribute and collaborate. We sought to determine the feasibility of using mobile workforce technology to validate the locations of automated external defibrillators (AEDs), an emergency public health resource. We piloted the use of a mobile workforce application, to verify the location of 40 AEDs in Philadelphia county. AEDs were pre-identified in public locations for baseline data. The task of locating AEDs was posted online for a mobile workforce from October 2011 to January 2012. Participants were required to submit a mobile phone photo of AEDs and descriptions of the location. Thirty-five of the 40 AEDs were identified within the study period. Most, 91% (32/35) of the submitted AED photo information was confirmed project baseline data. Participants also provided additional data such as business hours and other nearby AEDs. It is feasible to engage a mobile workforce to complete health research-related tasks. Participants were able to validate information about emergency public health resources. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

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

    Directory of Open Access Journals (Sweden)

    Christoffel J. Hendriks

    2012-12-01

    Objectives: The research was conducted in order to identify the challenges and risks that are involved in the implementation of the IFMIS in South Africa. After identification of the challenges and risks, solutions or guidelines were developed that may make the implementation more successful. Method: The methodology that was used is that of a literature study where theories were explored and used to solve a research problem. Based on the theoretical research, solutions and guidelines were developed to solve challenges and risks experienced. Results: The results indicated that there are a number of challenges involved with the implementation of an IFMIS. A set of best practice guidelines was developed that may make the implementation more successful. Conclusion: The sheer size and complexity of an IFMIS poses significant challenges and a number of risks to the implementation process. There are, however, critical success factors or best practices that can be used for the project to succeed. It is recommended that these best practices be used by the South African Public Service.

  20. Financial analysis of diabetic patients hospitalizations submitted to lower limb amputation in a public hospital

    Directory of Open Access Journals (Sweden)

    Renata Santos Silva

    2015-03-01

    Full Text Available This study is a documental descriptive analysis which aimed to verify the cost established in 2006, in relation to the hospitalization of 21 diabetic patients submitted to the lower limb amputation in a public hospital and the value transferred by the Unified Health System (SUS regarding this procedure. Among the studied patients, 57.14% were female and 42.86% male, aged 40 to 90 years. The time of diagnosis varied from 5 to 25 years. The average of hospitalization was 14 days per patient. The cost to the hospital was R$ 99,455.74, average cost per patient was R$ 4,735.98. The total amount transferred by SUS to the hospital was R$ 27,740.15, a cost 3.6 times lower than the hospital costs. The SUS transferring is in accordance with the predetermined values for its table of procedure. Prevention is the only alternative to reduce the rate of amputation and improve survival of diabetes patients. It is necessary an early diagnosis and better control of diabetes mellitus with appropriate government and institutional policies.