WorldWideScience

Sample records for public financial support

  1. 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

  2. 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...

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

    Directory of Open Access Journals (Sweden)

    WANIAK-MICHALAK HALINA

    2015-03-01

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

  4. 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…

  5. 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…

  6. 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

  7. 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

  8. Should Financial Support of Public Schools Be Assumed Completely by States? (In the Negative).

    Science.gov (United States)

    Guthrie, James W.

    1980-01-01

    The position is presented that local property taxes provide a stable source of income during periods of economic downturn and that state taxes and disbursements for education are less likely to receive popular support. (CTM)

  9. 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.

  10. 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.

  11. 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.

  12. Financial support for nuclear power plants

    International Nuclear Information System (INIS)

    Hollister, K.

    1981-01-01

    It is suggested that from the standpoint of financial support, currently it is too expensive to build large scale nuclear plants under present rules and regulation. Until it becomes economic relative to other energy sources or until there is public acceptance of the process, the author believes there will be a hiatus of construction of units not currently in latter stages of completion. (author)

  13. 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...

  14. Financial Derivatives (Based on Two Supports Evaluation

    Directory of Open Access Journals (Sweden)

    Tiberiu Socaciu

    2016-07-01

    Full Text Available In this paper we build a PDE like Black-Scholes equation in hypothesis of a financial derivative that is dependent on two supports (usual is dependent only on one support, like amoption based on gold, when national currency has a great float.Keywords: Financial derivatives, derivatives evaluation, derivatives based on two supports, extended Itō like lemma.

  15. 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.

  16. Short communication: East-West European farm investment behaviour - The role of financial constraints and public support

    Directory of Open Access Journals (Sweden)

    Imre Fertő

    2017-04-01

    Full Text Available 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.

  17. 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.

  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. Financial sector support for small business development

    OpenAIRE

    2008-01-01

    The study examines the relationships between the financial sector and small businesses, and the small business policy framework in South Africa. The study also measures the perception of the Business Chambers and Commercial Banks on the effectiveness of financial sector support to small businesses in the Gauteng area through a questionnaire. The Small Business Development Policy of 1996 outlines the functions of various small business support institutions such as Ntsika Enterprise Promotion A...

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

    OpenAIRE

    Daniela Vitan

    2011-01-01

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

  1. Financial support of agricultural land in Ukraine

    Directory of Open Access Journals (Sweden)

    Davydenko Nadiia Mykolayivna

    2017-06-01

    Full Text Available The article stipulates that a prerequisite for expanded reproduction in agriculture is a sustainable use of land and measures for its reproduction by maintaining its fertility and environmental suitability. It is noted that in order to maintain and improve soil fertility, it is necessary to have an appropriate financial support. Possible sources of financial support of reproduction of agricultural landare described, including: income, depreciation, funds from the sale of used fixed assets, proceeds from the issue of shares; bank credit, forfeiting, mortgage, government loans, foreign loans, bond issues, agricultural receipts, operational and financial leasing, investment tax credits, subsidies, grants, subsidies. It is proved that the strategy of financial security of reproduction of land at the macro level should match the overall national strategy to develop agriculture in Ukraine.

  2. 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.

  3. 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.

  4. 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.

  5. 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

  6. 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.

  7. 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.

  8. Factoring - financial instrument supporting the current activity of an enterprise

    Directory of Open Access Journals (Sweden)

    Dorota Czerwińska-Kayzer

    2009-01-01

    Full Text Available Small and medium enterprises have a difficult access to classic financial sources. Therefore the factoring could be a financial instrument supporting effective management of the liabilities. Factoring improves the financial situation of a company, first of all financial liquidity. Moreover, factoring improves structure of financial statement and creates a possibility of risk transfer of debtor insolvency on factor.

  9. Parental Financial Support and the Financial and Family Problems of College Freshmen

    Science.gov (United States)

    Bunnett, Nancy Hubbell

    1975-01-01

    Freshmen completed the Mooney Problem Check List and reported how much financial support their parents provided. The relationship between parents' support and finances, living conditions, and employment problems was highly significant, with women reporting more financial problems than men. (Author)

  10. 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...

  11. 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...

  12. 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

  13. 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.

  14. 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...

  15. MARKETING SUPPORT BUSINESS ACTIVITIES OF FINANCIAL INSTITUTIONS

    OpenAIRE

    Sharova, I.; Sharova, K.

    2015-01-01

    The article discusses the necessity and possibility of implementation of marketing tools to increase customer loyalty and satisfaction of the bank to improve the business performance of financial institutions

  16. 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, ...

  17. 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.

  18. 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...

  19. 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.

  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. Student financial support. An inventory in 24 European countries. Background report for the project on portability of student financial support

    OpenAIRE

    Vossensteyn, Johan J.

    2004-01-01

    This report provides a description of the current national systems of student financial support in 24 European countries. It provides information on tuition fees, grants, scholarships, student loans, and indirect student support through students families (family allowances and tax benefits) and support in kind in the form of subsidies for travel, accommodation, student restaurants etc. It forms a background report for the study on the extent to which student financial support can be used for ...

  2. 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...

  3. 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.

  4. 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.

  5. Financial instruments supporting for energy and sustainability

    International Nuclear Information System (INIS)

    Maino, R.

    1999-01-01

    The article discusses the close connection between the production and consumption of energy and environmental sustainability. Saving and rational use of energy on the one side, and reduction of environmental impacts of the energy production on the other, are by now constantly recurring among the strategic objectives of modern energy policies. In this scenario the financial aspect is crucial; it may remove obstacles to competition, giving innovative companies greater opportunities [it

  6. WORLD EXPERIENCE OF FINANCIAL SUPPORT OF INNOVATIVE DEVELOPMENT

    Directory of Open Access Journals (Sweden)

    I. Kornilova

    2014-09-01

    Full Text Available This paper examines and summarizes the experience of the financial support of innovative development of the world economy, which occupied a high position in the world economy and demonstrates active dynamics of innovation growth. We consider the financial advantage of direct and indirect actions, which are often used in the practice of the regulation of innovation-studied countries.

  7. 45 CFR 304.22 - Federal financial participation in purchased support enforcement services.

    Science.gov (United States)

    2010-10-01

    ... FAMILIES, DEPARTMENT OF HEALTH AND HUMAN SERVICES FEDERAL FINANCIAL PARTICIPATION § 304.22 Federal financial participation in purchased support enforcement services. Federal financial participation is.... Support enforcement services which may be purchased with Federal financial participation are those for...

  8. 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.

  9. 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.

  10. 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.

  11. ECONOMIC ESSENCE AND COMPONENTS OF FINANCIAL SUPPORT OF AGRICULTURAL SECTOR

    Directory of Open Access Journals (Sweden)

    Volodymyr Matskiv

    2015-11-01

    Full Text Available The purpose of the paper is scientific grounding of theoretical and methodological approaches to the fundamental principles of the functioning of the existing system of financial support of the agrarian sector in Ukraine and its potential areas of its improvement through the construction of new effective financing mechanisms. Methodology. In the study the following methods are used: a comparative and morphological methods – to reveal the content and development of scientific thoughts about the interpretation of the concept of «financial support»; methods of systematization and generalization – to determine the functionality of the agricultural sector and the need of its financial support and to reveal the features of its functioning; systemic method – to construct a model of the implementation of agricultural sector financial support; logical method – for a consistent generalization of theoretical and practical scientific research statements. Results. Investigation of formation and development of the doctrine of financial support and systematization of scientific thoughts about its essence gives the opportunity to consider the content of the studied category in terms of the functional approach. Interpretation of the term “financial support” comes down to the statement that the formation of the theoretical foundations of the essence and the economic nature of financial support is a result of the achievements of several generations of scientists, each of whom invested a significant contribution to the development of the theory of the studied concept. This allowed us to analyze the term «financial providing» and to summarize the existing approaches in the light of the activities of the agricultural sector. In terms of functionality we found that financial support as a phenomenon can be seen in the context of its unique significance in the development of the economy. Practical implications. It was determined that the problems of

  12. 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.

  13. 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.

  14. 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 ...

  15. Financial Support of the Forestry Complex Development Priorities: Diversification of Forms and Means

    OpenAIRE

    Golyan Vasyl A.; Holub Oleh A.

    2016-01-01

    It is found that at the present stage the funding of the forestry complex development priorities occurs in the following forms: 1) the budget financing of reforestation; 2) financial support of forestry and forest protection projects with the use of funds raised by public and private entities of forest entrepreneurship on the basis of self-financing activities; 3) the receiving of financial resources by forestry entrepreneurship entities as a result of compensation of losses...

  16. 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.

  17. 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.

  18. 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...

  19. Data Supporting the DOD Environmental Line Item Liability on the FY 1998 Financial Statements

    National Research Council Canada - National Science Library

    1999-01-01

    ... consolidated financial statements. This audit supports our audit of the FY 1998 DoD Agency wide financial statements and future audits of financial statements that are required by the Chief Financial Officers Act of 1990, as amended...

  20. Financial support for agricultural research in Alberta

    International Nuclear Information System (INIS)

    Teklemariam, Y.; Martin, J.

    1992-01-01

    A summary of the objectives and operational guidelines of 'Farming for the future', Alberta Agriculture's main research funding program, is provided, with emphasis on aspects relevant to research on the effects of acid-forming emissions on livestock. The program has two main objectives: to improve farm income, and to increase the long-term viability of agriculture in Alberta. The Research Program funds agricultural research conducted by research scientists and the On-farm Demonstration Program supports testing and demonstration studies conducted by producers on their farms. The procedures for applying for funds, criteria for evaluation, and funding available for acid-forming emission research are discussed. 1 fig

  1. 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.

  2. 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.

  3. 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.

  4. 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...

  5. Student financial support. An inventory in 24 European countries. Background report for the project on portability of student financial support

    NARCIS (Netherlands)

    Vossensteyn, Johan J.

    2004-01-01

    This report provides a description of the current national systems of student financial support in 24 European countries. It provides information on tuition fees, grants, scholarships, student loans, and indirect student support through students families (family allowances and tax benefits) and

  6. 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…

  7. 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 ...

  8. 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.

  9. 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 ...

  10. 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…

  11. Incentive-based Financial Support Scheme for Immature Renewable Energy Systems

    DEFF Research Database (Denmark)

    Andersen, Morten Thøtt; Frigaard, Peter Bak

    2015-01-01

    Most of today’s renewable energy systems rely heavily on investments as well as public financial support. This support is often given by means of a higher sales price for each kWh produced, i.e. feed-in tariffs (FITs), green certificates or Renewable Obligation Certificates (ROCs), or by a fixed...... amount, being a percentage of the construction costs of the facility. All these ways of financing have different downsides. The feed-in tariff based kWh prices have some incentives to improve the technology, but enables infeasible solutions to stay financially supported even while R&D is in status quo....... The fixed amount only helps with installation costs, which should not be an issue once the technology is sufficiently feasible. This means that the current ways of granting financial support all lack incentives for increasing production or decreasing construction costs. This paper presents a unique scheme...

  12. 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...

  13. 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.

  14. European financial support and succesful road PPP Projects

    Energy Technology Data Exchange (ETDEWEB)

    Garrido Maza, G.

    2016-07-01

    The EU has been promoting the use of PPPs in order to accelerate the development of the Trans-European Transport Network (TEN-T) for ensuring economic, social and territorial cohesion and increasing accessibility throughout the Union. To encourage the use of PPPs, the European Commission has put several financing mechanisms at the disposal of the Member States, including a series of innovative financial instruments developed along with the European Investment Bank. The Bank has in turn played a major role in the promotion and financing of PPPs across the EU. The paper undertakes a review of the main financial instruments developed by the EU that are available to PPPs so as to determinate to what extent the European financial support has been channelled to road projects under that scheme in Spain. On the basis of the results obtained, a multiple regression model has been developed to analyse whether the PPP projects which enjoyed the financial support of the European Union tend to be significantly more successful from an economic point of view. The paper concludes that there is a positive correlation between receiving European financial support and the success of the PPP road projects. (Author)

  15. 31 CFR 548.313 - Financial, material, or technological support.

    Science.gov (United States)

    2010-07-01

    ..., or technological support, as used in § 548.201(a)(2)(iv) of this part, means any property, tangible or intangible, including but not limited to currency, financial instruments, securities, or any other.... “Technologies” as used in this definition means specific information necessary for the development, production...

  16. 31 CFR 594.317 - Financial, material, or technological support.

    Science.gov (United States)

    2010-07-01

    ..., material, or technological support, as used in § 594.201(a)(4)(i) of this part, means any property, tangible or intangible, including but not limited to currency, financial instruments, securities, or any... transportation; or goods. “Technologies” as used in this definition means specific information necessary for the...

  17. Financial Support for Institutional Research, 1969-70.

    Science.gov (United States)

    Pieper, W. C., Jr.

    The Association for Institutional Research conducted a survey of all institutions of higher education in the U.S. and Canada in order to assess the number, size, and financial support of institutional research offices. Data were requested for the 1969-70 academic year. This report is based on the responses of 1,444 institutions that returned the…

  18. 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.

  19. 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.

  20. 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.

  1. 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.

  2. 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.

  3. Database Support for Research in Public Administration

    Science.gov (United States)

    Tucker, James Cory

    2005-01-01

    This study examines the extent to which databases support student and faculty research in the area of public administration. A list of journals in public administration, public policy, political science, public budgeting and finance, and other related areas was compared to the journal content list of six business databases. These databases…

  4. 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

  5. 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

  6. 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...

  7. 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...

  8. 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)

  9. Association Between Financial Conflicts of Interests and Supportive Opinions for Erectile Dysfunction Treatment.

    Science.gov (United States)

    Boscolo-Berto, Rafael; Montisci, Massimo; Secco, Silvia; D'Elia, Carolina; Snenghi, Rosella; Viel, Guido; Ferrara, Santo Davide

    2016-09-01

    A conflict of interest (COI) is a situation in which a person has competing loyalties or interests that make it difficult to fulfil his or her duties impartially. Conflict of interest is not categorically improper in itself but requires proper management. A SCOPUS literature search was performed for publications on the efficacy/safety of Phospho-Di-Esterase Inhibitors (PDEIs) for treating erectile dysfunction. A categorization tool (CoOpCaT) was used to review and classify the publications as supportive/not-supportive for the discussed active ingredient and reporting or not reporting a COI for that specific drug or for the remaining PDEIs (i.e. competitors). Multivariable binary logistic regression was performed. In the 419 selected records the prevalence of supportive opinions was higher when a COI for the index label was declared. The CoOpCaT showed good internal consistency, discriminative validity and intra/inter-rater agreement. The strongest predictor for a supportive opinion was the total number of financial COIs for the index label. A mild protective effect of the total number of financial COIs for any competitor label was noted. Financial COIs have frequently been associated with bias, and the measures currently adopted to restrain it lack effectiveness. Some evidence for monitoring and/or compensating this bias is reported here, but the ultimate solution remains distant.

  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

    . 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...

  11. "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...

  12. Managing public support during oil spills

    International Nuclear Information System (INIS)

    Zuidinga, K.; Boston, N.; Robertson, I.

    1990-01-01

    Too often oil spill contingency plans ignore and responders overlook the problem of managing auxiliary support, that is volunteers. These may consists of Native Bands, environmental organizations, community groups and the public in general. The consequences of not managing or poorly managing public support for the response effort is an increasingly frustrated public which begins to coordinate their own response efforts, proceeding without training or supervision. such a response can pose a threat to individuals as well as to the clean-up effort in general. Preparation and effective communication, particularly with the news media are key elements in successfully managing public support. In this paper the issues to be addressed are: coordination (mobilization, assignments), safety and insurance, equipment and clothing, fatigue and stress, food and shelter, training, public information including information about potential hazards, and public expectations of response efficiency

  13. Winning public and political support for nuclear

    International Nuclear Information System (INIS)

    McFadden, D.J.

    2006-01-01

    The nuclear industry is entering an historic battle for the hearts and minds of Canadians as government decides on nuclear new build. Recent polls indicate that public support is rising for nuclear power. However, the support could be eroded by negative events or intense lobbying by anti-nuclear groups. The nuclear industry must deal with concerns raised about nuclear power, such as cost, safety, reliability and waste. The nuclear industry should build upon the positive movement in public support. The industry must go to Canadians with a credible message which responds effectively to public concerns. It must be remembered that winning public support will be essential to winning and maintaining political support. (author)

  14. Winning public and political support for nuclear

    Energy Technology Data Exchange (ETDEWEB)

    McFadden, D.J. [Gowling LaFleur Henderson, LLP, Toronto, Ontario (Canada)

    2006-07-01

    The nuclear industry is entering an historic battle for the hearts and minds of Canadians as government decides on nuclear new build. Recent polls indicate that public support is rising for nuclear power. However, the support could be eroded by negative events or intense lobbying by anti-nuclear groups. The nuclear industry must deal with concerns raised about nuclear power, such as cost, safety, reliability and waste. The nuclear industry should build upon the positive movement in public support. The industry must go to Canadians with a credible message which responds effectively to public concerns. It must be remembered that winning public support will be essential to winning and maintaining political support. (author)

  15. 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...

  16. 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…

  17. Design Competences to Support Participatory Public Services

    DEFF Research Database (Denmark)

    Giordano, Fanny Barbara

    2017-01-01

    the spontaneous creations of services by citizens? How might designers build platforms that could support interactions between citizens and public organizations on a large scale? In this paper I will refer to the Open4Citizens (O4C) research project as an exemplary playground to build co-design tools...... answers to unsolved and shared everyday problems. In this context designers should support and facilitate bottom up approaches that could address these challenges by the creation of new public services that are informed by the real needs of their users (the citizens). How can designers support...... that supports the designer activity to empower the citizens to build meaningful services....

  18. ESTIMATING FINANCIAL SUPPORT OF REGIONAL PROGRAMS OF SOCIAL ECONOMIC DEVELOPMENT

    Directory of Open Access Journals (Sweden)

    Iryna Kokhan

    2016-03-01

    Full Text Available The given article presents the analysis of the experience of the financial support of the regional programs of social economic development and the areas of usage of internal and external resources of the area. Dynamic and balanced development of regions is one of the most important issues for further establishment of marketing relations and social transformations in Ukraine. The Aim lies in the evaluation of financial support of the approved regional programs and launching the amount of their financing. The assessment of social economic situation in Ivano-Frankivsk region in terms of nationwide tendencies allows asserting that economic growth depends on the amounts and sources provided by the state. To determine close connection between  the amount of financing  for the programs  and  gross domestic product, the coefficient of correlation was calculated according to Pierson. It was proved that the amount of financing regional programs of social economic development influences the growth rate of gross domestic product. During research period the activation of regional authority institutions is being surveyed regarding the adoption and financing target regional programs. It was determined that the dynamic activity of the regional community and its territorial units on realization in terms of defined strategic priorities for programs of social economic development will facilitate disproportion reduction and differences in the development of territory units in the region, as well as positively influences the growth of gross domestic product providing steady increase of social welfare. Keywords: social economic regional development, ecology programs, social programs, gross regional domestic product, Pierson’s correlation coefficient. JEL: R 58

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

    Directory of Open Access Journals (Sweden)

    Kuznetsov Aleksey Alekseevich

    2017-10-01

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

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

    OpenAIRE

    World Bank

    2009-01-01

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

  1. 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...

  2. 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…

  3. Consumer support for a public utilities commission in Hong Kong

    International Nuclear Information System (INIS)

    Woo, C.K.; Cheng, Y.S.; Law, A.; Zarnikau, J.; Ho, S.T.; Leung, H.Y.

    2015-01-01

    Hong Kong's electricity service is superbly reliable and price-reasonable when compared to those of the major cities in the OECD countries. Based on the rate of return regulation in the U.S., the current scheme of control agreement (SCA) regulating the two local integrated investor-owned utilities (IOUs) will expire in 2018 (or in 2023 after an optional 5-year extension), thus offering an opportune time to consider proposals with long lead time to modify or replace the SCA. The proposals made to date range from modifications of the SCA to electricity market restructure. These proposals, however, overlook two important aspects of regulatory governance: transparency and public involvement. This paper estimates consumer support for the proposal to establish a Hong Kong public utilities commission (HKPUC) to improve the current regulatory process. Based on the responses collected in mid-2014 via a face-to-face survey of 1100 Hong Kong residents, we find that at the 1.5% bill surcharge, about 70% the respondents are estimated to support an HKPUC. Thus, there is sufficient consumer support for a financially viable HKPUC, implying that Hong Kong should consider the possibility of establishing an HKPUC, notwithstanding the substantial challenges to be overcome prior to its implementation. - Highlights: • Hong Kong's regulatory process lacks transparency and public involvement. • A survey data analysis indicates a majority support for a Hong Kong PUC. • A Hong Kong PUC can be financially viable without public funding. • A Hong Kong PUC proposal deserves further consideration

  4. 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.

  5. 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.

  6. Efficiency of state financial support of export activity of small and medium businesses

    Directory of Open Access Journals (Sweden)

    Timur R. Urumov

    2017-03-01

    Full Text Available Objective to assess the effectiveness and role of state financial support of export activities of small and medium enterprises. Methods regression analysis abstractlogical method method of comparison. Results the need is identified to evaluate the impact of state programs of export support on the results of export operations as a mechanism for assessing the efficiency of public spending in this area. The institutions are analyzed of state support of export of small and medium businesses production in the USA and India. It is revealed that in the US the main tool of support are export credits and guarantees while in India the emphasis is on the promotion of products to the world markets. To assess the effectiveness of public expenditure on export support the data were collected and systematized on the total volume of export and the costs of its support in the United States and India. The project revealed the presence of a time lag between these indices. When building a regression model the method of least squares was applied on the basis of which three hypotheses were investigated namely those taking into account and not taking into account the presence of the time lag between variables. As a result of constructing the model it was found that in the U.S. the increase in budget spending on export support to 1mln leads to an increase in export volume to 2mln. In India the corresponding figure was 10mln. The analysis of the Russian practice of the state support of export of the small and medium businesses production showed a lack of systematic approach and poor development of the small business sector compared to the studied countries. Scientific novelty the positive relationship was revealed between the costs of exports support and export sales in the United States and India. The necessity was grounded of state the financial support of export activities of small and medium enterprises in Russia as well as product promotion through sectoral

  7. 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…

  8. 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.

  9. 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…

  10. FINANCIAL STABILITY OF INSURANCE AND ITS SOURCES OF SUPPORT

    Directory of Open Access Journals (Sweden)

    R. Pikus

    2016-03-01

    Full Text Available The article describes theoretical aspects of determination of financial stability of insurance companies of Ukraine. It was found the main factors that influence the financial stability of insurance companies. Influencing factors are classified into internal and external and the effects of these factors on insurers' activities are presented. The main criteria of financial stability of insurance companies were deeply analysed and the most significant were chosen: sufficient amount of equity capital, the optimal tariff policy, balanced insurance portfolio, secure and effective reinsurance program, sufficient amount of insurance reserves for future payments, optimal investment management of insurance reserves and high solvency of an insurance company. Basic directions of provision and maintenance of financial stability of insurance companies in post-crisis period were presented. The main problems of provision and maintenance of financial stability of insurance companies were outlined and recommendations for its strengthening were provided.

  11. 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…

  12. Exceptional Financial Support for Introduction of Inactivated Polio Vaccine in Middle-Income Countries.

    Science.gov (United States)

    Blankenhorn, Anne-Line; Cernuschi, Tania; Zaffran, Michel J

    2017-07-01

    In May 2012, the World Health Assembly declared the completion of poliovirus eradication a programmatic emergency for global public health and called for a comprehensive polio endgame strategy. The Polio Eradication and Endgame Strategic Plan 2013-2018 was developed in response to this call and demands that all countries using Oral Polio Vaccine (OPV) only introduce at least 1 dose of Inactivated Polio Vaccine (IPV) into routine immunization schedules by the end of 2015. In November 2013, the Board of Gavi (the Vaccine Alliance) approved the provision of support for IPV introduction in the 72 Gavi-eligible countries. Following analytical work and stakeholder consultations, the IPV Immunization Systems Management Group (IMG) presented a proposal to provide exceptional financial support for IPV introduction to additional OPV-only using countries not eligible for Gavi support and that would otherwise not be able to mobilize the necessary financial resources within the Polio Eradication and Endgame Strategic Plan timelines. In June 2014, the Polio Oversight Board (POB) agreed to make available a maximum envelope of US $45 million toward supporting countries not eligible for Gavi funding. This article describes the design of the funding mechanism that was developed, its implementation and the lessons learned through this process. © The Author 2017. Published by Oxford University Press for the Infectious Diseases Society of America.

  13. 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

  14. 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

  15. 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.

  16. 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

  17. 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.

  18. 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.

  19. The Role of Public Institutions for Innovation Support in Brazil

    Directory of Open Access Journals (Sweden)

    Cláudia Brito Silva Cirani

    2016-01-01

    Full Text Available The aim of this study was to present a brief description of the main public instruments for innovation support in Brazil. We also show a preliminary assessment of the use of these instrument s in innovativ e companies. W e conducted a two - step analysis. In the first part we conducted a quantitative descriptive analysis of historical series about resources allocat ion available by FINEP. In the second part we performed a qualitative in - depth analy sis of six companies that used the financial benefits offered by FINEP and BNDES to support innovative projects. The responses of the interviews were used to identify the perception of the attractiveness of public instruments for innovation support and pos sible limitations to their use, while other information was used to present the main public instruments for innovation s timulus in Brazil. T he results showed that the investigated companies are interested in using the instruments; however, they face diffic ulties for their adoption, due to excessive bureaucracy, high costs of innovation, and legal i nsecurity.

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

    Directory of Open Access Journals (Sweden)

    O. S. Kotsovska

    2014-11-01

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

  1. Effects of financial support on treatment of adolescents with growth hormone deficiency: a retrospective study in Japan.

    Science.gov (United States)

    Maeda, Eri; Higashi, Takahiro; Hasegawa, Tomonobu; Yokoya, Susumu; Mochizuki, Takahiro; Ishii, Tomohiro; Ito, Junko; Kanzaki, Susumu; Shimatsu, Akira; Takano, Koji; Tajima, Toshihiro; Tanaka, Hiroyuki; Tanahashi, Yusuke; Teramoto, Akira; Nagai, Toshiro; Hanew, Kunihiko; Horikawa, Reiko; Yorifuji, Toru; Wada, Naohiro; Tanaka, Toshiaki

    2016-10-21

    Treatment costs for children with growth hormone (GH) deficiency are subsidized by the government in Japan if the children meet clinical criteria, including height limits (boys: 156.4 cm; girls: 145.4 cm). However, several funding programs, such as a subsidy provided by local governments, can be used by those who exceed the height limits. In this study, we explored the impacts of financial support on GH treatment using this natural allocation. A retrospective analysis of 696 adolescent patients (451 boys and 245 girls) who reached the height limits was conducted. Associations between financial support and continuing treatment were assessed using multiple logistic regression analyses adjusting for age, sex, height, growth velocity, bone age, and adverse effects. Of the 696 children in the analysis, 108 (15.5 %) were still eligible for financial support. The proportion of children who continued GH treatment was higher among those who were eligible for support than among those who were not (75.9 % vs. 52.0 %, P financial support to continuing treatment were 4.04 (95 % confidence interval [CI]: 1.86-8.78) in boys and 1.72 (95 % CI: 0.80-3.70) in girls, after adjusting for demographic characteristics and clinical factors. Financial support affected decisions on treatment continuation for children with GH deficiency. Geographic variations in eligibility for financial support pose an ethical problem that needs policy attention. An appropriate balance between public spending on continuation of therapy and improved quality of life derived from it should be explored.

  2. 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.

  3. 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

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

    Directory of Open Access Journals (Sweden)

    Alberto Marcos Martín

    2013-04-01

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

  5. Improving Provisions for Organization, Housing, Financial Support and Accountability.

    Science.gov (United States)

    Polley, John W.; Lamitie, Robert E.

    This chapter provides insights into the solution of financial and governance problems that face big city education. The report identifies recent developments affecting big city education such as metropolitanism, regionalism, full State financing, revenue sharing, and reform of property taxation. The authors discuss (1) recent court cases affecting…

  6. 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/.

  7. 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…

  8. Financial Support of the Forestry Complex Development Priorities: Diversification of Forms and Means

    Directory of Open Access Journals (Sweden)

    Golyan Vasyl A.

    2016-08-01

    Full Text Available It is found that at the present stage the funding of the forestry complex development priorities occurs in the following forms: 1 the budget financing of reforestation; 2 financial support of forestry and forest protection projects with the use of funds raised by public and private entities of forest entrepreneurship on the basis of self-financing activities; 3 the receiving of financial resources by forestry entrepreneurship entities as a result of compensation of losses in forestry production; 4 the financing of environmental protection measures relating to reproduction of the forest resource potential due to the environmental tax and the rent. There identified main negative factors affecting financial activities of permanent forest users — state forestry enterprises, which include: the lack of a mechanism of rational use of the forest resources export potential caused by the insignificant proportion of products with a high share of added value; a latent character of the mechanism for stimulating deep timber processing; underdeveloped mechanisms of regulating the flow of forest rents from the forestry to the timber processing segment of the forest-based sector. There improved theoretical and methodological approaches to diversification of forms and means of funding the development priorities of the forest-based sector, which involve raising the level of concentration of the investmentpotential of forestry and timber processing subdivisions of the territorial and forestry complex through forming integrated business associations of the holding and cluster type; separating the timber processing from forestry, which will ensure the equal level of access for timber processing businesses of different forms of ownership to unprocessed timber and will contribute to increasing the level of capitalization of forest and forestry assets; extension of the specification of forestry and forest protection activities, which will improve the efficiency of

  9. 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...

  10. 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...

  11. 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)

  12. 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.

  13. 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.

  14. 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...

  15. 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 ...

  16. Affect and Public Support for Military Action

    Directory of Open Access Journals (Sweden)

    Dukhong Kim

    2014-12-01

    Full Text Available This study examines the effects of affect on public opinion on foreign policy. It extends the existing studies which show a significant role that affect, as measured by feelings toward a country, plays in shaping public opinion on military action. According to the existing theory, the mass public, which does not have high levels of political information and knowledge, can rely on affect to make reasonable decisions and opinions. This is possible because affect works as an information shortcut or heuristic that can help those individuals who lack cognitive capacity to engage in a systematic search for information and a decision-making process. The research finding confirms this theory. More importantly, this study extends the existing studies by elaborating the conditions under which affect works in accounting for individuals’ support for military intervention. The effect of affect is conditioned by the level of political knowledge, which shows that knowledgeable individuals are more adept at using affect as a heuristic tool.

  17. 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.

  18. 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.

  19. 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

  20. 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…

  1. Financial Distress Prediction using Linear Discriminant Analysis and Support Vector Machine

    Science.gov (United States)

    Santoso, Noviyanti; Wibowo, Wahyu

    2018-03-01

    A financial difficulty is the early stages before the bankruptcy. Bankruptcies caused by the financial distress can be seen from the financial statements of the company. The ability to predict financial distress became an important research topic because it can provide early warning for the company. In addition, predicting financial distress is also beneficial for investors and creditors. This research will be made the prediction model of financial distress at industrial companies in Indonesia by comparing the performance of Linear Discriminant Analysis (LDA) and Support Vector Machine (SVM) combined with variable selection technique. The result of this research is prediction model based on hybrid Stepwise-SVM obtains better balance among fitting ability, generalization ability and model stability than the other models.

  2. Building political and financial support for science and technology for agriculture.

    Science.gov (United States)

    Beachy, Roger N

    2014-04-05

    The high rate of return on investments in research and development in agriculture, estimated at between 20- and 40-fold, provides a strong rationale for increasing financial support for such research. Furthermore, the urgency to provide sufficient nutrition for a growing population amid growing demands for an expanding bioeconomy, while facing population growth and changing global weather patterns heightens the urgency to expand research and development in this field. Unfortunately, support by governments for research has increased at a fraction of the rate of increases in support of research for health, energy, etc. Although there have been significant increases in investments by the private sector over the past two decades, much of the foundational research that supports private-sector activities is generated in the public sector. To achieve the greatest benefits of breakthroughs in research, it may be necessary to reconfigure research funding and technology transfer mechanisms in order to more rapidly apply discoveries to local needs as well as to global challenges. Some changes will likely require significant organizational, administrative and operational changes in education and research institutions.

  3. Building political and financial support for science and technology for agriculture

    Science.gov (United States)

    Beachy, Roger N.

    2014-01-01

    The high rate of return on investments in research and development in agriculture, estimated at between 20- and 40-fold, provides a strong rationale for increasing financial support for such research. Furthermore, the urgency to provide sufficient nutrition for a growing population amid growing demands for an expanding bioeconomy, while facing population growth and changing global weather patterns heightens the urgency to expand research and development in this field. Unfortunately, support by governments for research has increased at a fraction of the rate of increases in support of research for health, energy, etc. Although there have been significant increases in investments by the private sector over the past two decades, much of the foundational research that supports private-sector activities is generated in the public sector. To achieve the greatest benefits of breakthroughs in research, it may be necessary to reconfigure research funding and technology transfer mechanisms in order to more rapidly apply discoveries to local needs as well as to global challenges. Some changes will likely require significant organizational, administrative and operational changes in education and research institutions. PMID:24535386

  4. A support vector machine approach to detect financial statement fraud in South Africa: A first look

    CSIR Research Space (South Africa)

    Moepya, SO

    2014-04-01

    Full Text Available Auditors face the difficult task of detecting companies that issue manipulated financial statements. In recent years, machine learning methods have provided a feasible solution to this task. This study develops support vector machine (SVM) models...

  5. Financial services FY 1995 site support program plan WBS 6.10.4

    Energy Technology Data Exchange (ETDEWEB)

    Vodney, E.P.

    1994-09-01

    This is the signed Financial Service fiscal year 1995 Site Support Program Plan, Work Breakdown Structure 6.10.4, for the Hanford site. This plan is intended to enable the contractor to accomplish the following: ensure financial integrity in all Westinghouse Hanford Company (WHC) operation while supporting the programmatic activities of WHC, the US Department of Energy, Richland Operations Office, and other Hanford contractors; provide efficient and effective financial services, and value added audits and review that enable management to enhance future operational results.

  6. Modeling the Financial Distress of Microenterprise StartUps Using Support Vector Machines: A Case Study

    Directory of Open Access Journals (Sweden)

    Antonio Blanco-Oliver

    2014-10-01

    Full Text Available Despite the leading role that micro-entrepreneurship plays in economic development, and the high failure rate of microenterprise start-ups in their early years, very few studies have designed financial distress models to detect the financial problems of micro-entrepreneurs. Moreover, due to a lack of research, nothing is known about whether non-financial information and nonparametric statistical techniques improve the predictive capacity of these models. Therefore, this paper provides an innovative financial distress model specifically designed for microenterprise startups via support vector machines (SVMs that employs financial, non-financial, and macroeconomic variables. Based on a sample of almost 5,500 micro- entrepreneurs from a Peruvian Microfinance Institution (MFI, our findings show that the introduction of non-financial information related to the zone in which the entrepreneurs live and situate their business, the duration of the MFI-entrepreneur relationship, the number of loans granted by the MFI in the last year, the loan destination, and the opinion of experts on the probability that microenterprise start-ups may experience financial problems, significantly increases the accuracy performance of our financial distress model. Furthermore, the results reveal that the models that use SVMs outperform those which employ traditional logistic regression (LR analysis.

  7. 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.

  8. 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.

  9. 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

  10. 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...

  11. 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.

  12. The financial hazard of personalized medicine and supportive care

    NARCIS (Netherlands)

    Carrera, Percivil Melendez; Olver, Ian

    2015-01-01

    Personalized medicine is revolutionizing the delivery of oncological care, promising benefits both at the patient and health system levels. The cost of targeted therapies, unfortunately, is becoming more expensive and unaffordable. Where supportive care in cancer concerns the prevention and

  13. 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…

  14. 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 ...

  15. 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.

  16. 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.

  17. [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.

  18. Compromise between Short- and Long-Term Financial Sustainability: A Hybrid Model for Supporting R&D Decisions

    Directory of Open Access Journals (Sweden)

    Kao-Yi Shen

    2017-03-01

    Full Text Available The debate of “short-termism” has gained increasing interests from various fields, ranging from management to economics; it mainly concerns the decisions or actions taken by businesses that might yield short-term returns at the cost of long-term value or sustainability. Previous studies have highlighted this dilemma faced by managers, mainly from the pressure of capital markets or short-sighted shareholders who crave for immediate financial outcomes; intelligent decision aids that can compromise between the short- and long-term financial sustainability, based on a company’s policy, are highly needed. Therefore, the aim of this study is to develop a multiple-rule-based hybrid decision model to support management teams on prioritizing new R&D projects, considering the financial prospects in dual timeframes (i.e., short- and long-term for sustainability. Furthermore, in the presence of business uncertainty and the limited knowledge of managers on new projects, the intuitionistic fuzzy technique is incorporated. A case of selecting new R&D projects for an IC design company is illustrated using the proposed approach, and the financial data from a group of public-listed IC stocks from Taiwan are inducted to form the decision model. The findings not only support the IC design company to select new projects but also provide business insights to facilitate the understandings of this controversial issue in managerial practice.

  19. Financial return for government support of large-scale thin-film solar photovoltaic manufacturing in Canada

    International Nuclear Information System (INIS)

    Branker, K.; Pearce, J.M.

    2010-01-01

    As the Ontario government has recognized that solar photovoltaic (PV) energy conversion is a solution to satisfying energy demands while reducing the adverse anthropogenic impacts on the global environment that compromise social welfare, it has begun to generate policy to support financial incentives for PV. This paper provides a financial analysis for investment in a 1 GW per year turnkey amorphous silicon PV manufacturing plant. The financial benefits for both the provincial and federal governments were quantified for: (i) full construction subsidy, (ii) construction subsidy and sale, (iii) partially subsidize construction, (iv) a publicly owned plant, (v) loan guarantee for construction, and (vi) an income tax holiday. Revenues for the governments are derived from: taxation (personal, corporate, and sales), sales of panels in Ontario, and saved health, environmental and economic costs associated with offsetting coal-fired electricity. Both governments enjoyed positive cash flows from these investments in less than 12 years and in many of the scenarios both governments earned well over 8% on investments from 100 s of millions to $2.4 billion. The results showed that it is in the financial best interest of both the Ontario and Canadian federal governments to implement aggressive fiscal policy to support large-scale PV manufacturing.

  20. The Effect of Public Support on College Attainment

    Science.gov (United States)

    Trostel, Philip A.

    2012-01-01

    This study estimates the extent that state financial support for higher education raises college attainment. Despite its manifest importance for policy, this is the first study to estimate this effect directly. Many studies have estimated the effect of college price on attendance, but state support for higher education and college price do not…

  1. The Impact of the Public Support for R & D on the Economic Performance of SMEs

    Directory of Open Access Journals (Sweden)

    Ivana Blažková

    2016-01-01

    Full Text Available The article is focused on evaluation of impacts of the project support for research, development and innovations on the economic performance of small and medium-sized enterprises. The set of analysed enterprises was composed of 182 SMEs operating in the Region of South Moravia in the Czech Republic, which were active in R & D in 2012 and 2013. There were evaluated public sources of funding for innovation activities and selected financial ratios of economic performance. The hypotheses about the relationship between the amount of public support and profitability of enterprises were set up and statistically tested. The analysis proved sufficient level of profitability and liquidity of the SMEs involved in research, the worst economic performance of the smallest enterprises and the direct positive relationship between the amount of public support and the profitability in two size groups of enterprises, which refers to the positive impact of the public support on the economic performance of SMEs.

  2. Network Financial Support and Conflict as Predictors of Depressive Symptoms among a Highly Disadvantaged Population

    Science.gov (United States)

    Knowlton, Amy R.; Latkin, Carl A.

    2007-01-01

    The study examined multiple dimensions of social support as predictors of depressive symptoms among a highly vulnerable population. Social network analysis was used to assess perceived and enacted dimensions of support (emotional, financial, instrumental), network conflict, closeness, and composition. Participants were 393 current and former…

  3. 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.

  4. 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...

  5. 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 ...

  6. 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

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

    Science.gov (United States)

    Hannah, Charles Russell

    2013-01-01

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

  8. 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…

  9. 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…

  10. 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…

  11. 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…

  12. 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.

  13. DEVELOPMENT FINANCIAL INSTITUTIONS AND THEIR ROLE IN SUPPORTING EMERGING MARKETS PRIVATE EQUITY FUNDS

    Directory of Open Access Journals (Sweden)

    ANTON Sorin Gabriel

    2013-12-01

    Full Text Available Development financial institutions have emerged in the last years as major investors in the private equity industry. Their main goals are to create new jobs, to foster innovation and to develop the private sector. The aim of the paper is to analyze the role played by the development financial institutions in the creation and development of emerging markets private equity funds in the light of financial crisis started in 2008. We found that many development banks have increased their financial support to the emerging markets private equity funds and have improved the standards and norms of the local industry. They played a countercyclical role during a difficult period when private investors proved reluctant in backing new private equity funds.

  14. FINANCIAL-ECONOMIC INTEGRATION AS A TOOL FOR INCREASE OF INVESTMENT SUPPORT OF AGRO-INDUSTRIAL PRODUCTION

    Directory of Open Access Journals (Sweden)

    E. R. Zakirova

    2017-01-01

    Full Text Available The article reveals the essence and systematizes the advantages of financial and economic integration. In the agro-industrial complex, this kind of integration contributes to attracting investments and reducing risks for investors, increasing the competitiveness and economic growth of the region. The relevance of the study is due to insufficiently researched remains many aspects of the functioning of integrated business systems in relation to individual industries, in particular, to agroindustrial production. The aim of the article is to study theoretical approaches to the essence of financial and economic integration in agro-industrial production and analyze the mechanism of investment support for the Russian agrarian sector, taking into account financial and economic integration. In preparing the article, general scientific methods of research were used: analysis and synthesis, generalization, comparison, classification. Results. The interpretation of financial and economic integration in Russian and foreign scientific publications is generalized. Distinctions of financial and economic integration are distinguished from other economic processes. The advantages of financial and economic integration for the economy and business entities are systematized. The importance of integrating industries and business entities in the agro-industrial complex, which is of strategic importance for ensuring Russia's food security, was noted. The branch structure of the agro-industrial complex is analyzed. The scheme of the integrated financial and economic mechanism in the agroindustrial complex is described. The importance of an optimal balance between cooperation and integration was underscored. The insufficiency of the methodological level of studies of agro-industrial integration is grounded. The components of the effect of financial and economic integration are considered. Positive effects of integration processes in the agroindustrial complex are

  15. War Policy, Public Support, and the Media

    National Research Council Canada - National Science Library

    Darley, William M

    2005-01-01

    Perhaps no element of the current conflict in Iraq engenders more emotion and acrimony within the military than debate concerning the role and influence of the news media on public opinion and national policy...

  16. 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.

  17. Financial Support for Farmers’ Cooperative Organizations——A Case of Yunan Province,China

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    In the paper,the status quo of the development of farmers’ cooperative organizations in Yunnan Province is introduced.And then a series of problems exist in the financial support of farmers’ cooperatives in Yunnan is analyzed,covering the unitary mainstay of credit and loan supply;inadequate credit and loan supply caused by famers’ lack of security and mortgage;farmers’ difficulties in loaning from banks or other financial institutions;single financial service,which can not satisfy the demands of farmers;the private loans are active while lacks right direction and guide;the outflow of capital in rural areas has limited the development of rural economy.In view of the above mentioned problems,countermeasures and relevant suggestions are put forward,namely increasing the subjects of the loan and credit supply and expanding the financing channels.Therefore,the spheres of business of the Agricultural Development Bank of China should be expanded.Besides,the support from Agricultural Bank of China for rural construction should be strengthened and the major role played by rural credit cooperatives in rural finance should be enforced.In addition,the innovation of financial products should be highlighted;the appearance of private financing should be allowed;financial support from the government should be increased and the preferential policies for taxes and fees should be implemented.

  18. 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.

  19. Resilience among older caregivers in rural Namibia: The role of financial status, social support and health.

    Science.gov (United States)

    Kalomo, Eveline Ndii; Lee, Kyoung Hag; Lightfoot, Elizabeth; Freeman, Rachel

    2018-04-23

    Namibia has one of the highest human immunodeficiency virus (HIV) prevalence rates and one of the highest rates of orphanhood in the world, and older caregivers provide much of the care to Namibians living with HIV and acquired immune deficiency syndrome (AIDS) (UNAIDS, 2014). In this study, the authors explore how financial status, social support, and health were related to the resilience of caregivers caring for people affected by HIV and AIDS in rural northern Namibia, Africa. Data were collected through a structured interview from (N = 147) caregivers from the Zambezi region. Findings from this study show that employment and physical health were significantly associated with increased resilience in older caregivers. Our findings point to the need for employment assistance and health services to improve the resilience of caregivers caring for people living with HIV and AIDS. We conclude that there is a need for more vigorous concerted efforts from public and private sector practitioners and policy makers to create more sustained formal employment opportunities and intervention programs aimed at improving the overall health of older HIV caregivers, especially those residing in rural HIV endemic communities in developing countries.

  20. Effectiveness of public support for R&D and entrepreneurship

    NARCIS (Netherlands)

    Mohnen, P.

    2017-01-01

    The papers by Dortet-Bernadet and Sicsic and by Redor in this issue examine respectively the success of R&D financial support programs in stimulating private R&D and the success of subsidized start-ups for the unemployed in creating long-lasting firms. Both papers focus on small French firms. Both

  1. The Impact of the Public Support for R & D on the Economic Performance of SMEs

    OpenAIRE

    Ivana Blažková

    2016-01-01

    The article is focused on evaluation of impacts of the project support for research, development and innovations on the economic performance of small and medium-sized enterprises. The set of analysed enterprises was composed of 182 SMEs operating in the Region of South Moravia in the Czech Republic, which were active in R & D in 2012 and 2013. There were evaluated public sources of funding for innovation activities and selected financial ratios of economic performance. The hypotheses abou...

  2. 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.

  3. 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.

  4. 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.

  5. 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.

  6. 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.

  7. 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.

  8. 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.

  9. 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.

  10. Public and Constitutional Support for Character Education.

    Science.gov (United States)

    Vessels, Gordon G.; Boyd, Stephen M.

    1996-01-01

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

  11. 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.

  12. FINANCIAL SUPPORT OF REGIONAL DEVELOPMENT IN UKRAINE IN THE CONTEXT OF DECENTRALIZATION

    Directory of Open Access Journals (Sweden)

    R. Bilyk

    2015-03-01

    Full Text Available The paper studies issues of strengthening the financial basis of regional development as a component of economic security policy and one of the most important areas of administrative decentralization in Ukraine. Main problems of regional development financing identified, ineffectiveness of inter-budget relations proved and the obstacles for accumulation of financial resources of local communities determined. It has been shown that main consequence of regional financial “weakness” was the inability to concentrate resources for prior investment projects and activities of regional development. The measures for strengthening of the financial security of regions in the context of regional policy objectives and according to the announced decentralization and fiscal reforms in regions offered. It is proved that for strengthening the financial base of support for regional development and ensuring self-sufficiency of territorial communities, in terms of the objectives of the new regional policy, it is necessary: to gradually expand the list of instruments used by local authorities to increase the amount of cool tools; disseminate program-target method of compilation and execution of local budgets with the aim of increasing transparency and efficiency of use of budgetary funds; to organize intergovernmental relations, to increase the share of targeted funding, to ensure the formation of horizontal intergovernmental relations; to provide for the expansion of the revenue base of local budgets, transfer of shares separate national taxes, the search for extra-budgetary financial resources.

  13. Work-family conflict and self-rated health among dwellers in Minia, Egypt: Financial strain vs social support.

    Science.gov (United States)

    Eshak, E S; Kamal, N N; Seedhom, A E; Kamal, N N

    2018-04-01

    Egypt's economic reform is accompanied by both financial and social strains. Due to lack of evidence, we examined the associations between work-family conflict in its 2 directions, work-to-family conflicts (WFCs), and family-to-work conflicts (FWCs) and self-rated health in Minia, Egypt, and whether the association will vary by being financially responsible for others and by the level of perceived social support. A cross-sectional study that included 1021 healthy participants aged 18-60 years from Minia district. Data on participants' work-family conflict, social, and demographic data and individual self-rated health were collected by a questionnaire survey. Multivariable logistic regression analyses were used to calculate the odds ratios (ORs) with its 95% confidence intervals (CIs) for poor self-rated health according to categories of work-family conflict. There were significant positive associations between the poor self-rated health and both high WFC and FWC. Compared with participants with low WFC and low FWC, participants with high WFC low FWC, low WFC high FWC, and high WFC high FWC had multivariable-adjusted ORs (95% CIs) for poor self-rated health of 6.93 (3.02-13.13), 2.09 (1.06-4.12), and 10.05 (4.98-20.27), respectively. Giving financial support to others but not the level of perceived social support from others was an effect modifier of the association. Work-family conflict was positively associated with the self-report of poor health, especially in those who were financially responsible for other family members. Copyright © 2018 The Royal Society for Public Health. Published by Elsevier Ltd. All rights reserved.

  14. Financial and Emotional Support in Close Personal Ties among Central Asian Migrant Women in Russia.

    Science.gov (United States)

    Kornienko, Olga; Agadjanian, Victor; Menjívar, Cecilia; Zotova, Natalia

    2018-05-01

    This study advances research on the role of personal networks as sources of financial and emotional support in immigrants' close personal ties beyond the immediate family. Because resource scarcity experienced by members of immigrant communities is likely to disrupt normatively expected reciprocal support, we explored multi-level predictors of exchange processes with personal network members that involve (1) only receiving support, (2) only providing support, and (3) reciprocal support exchanges. We focus on an understudied case of Central Asian migrant women in the Russian Federation using a sample of 607 women from three ethnic groups-Kyrgyz, Tajik, Uzbek-who were surveyed in two large Russian cities-Nizhny Novgorod and Kazan. The survey collected information on respondents' demographic, socioeconomic, and migration-related characteristics, as well as characteristics of up to five individuals with whom they had a close relationship. Multi-level multinomial regression analyses were used to account for the nested nature of the data. Our results revealed that closer social relationships (siblings and friends) and greater levels of resources (income and regularized legal status) at both ego and alter levels were positively related to providing, receiving, and reciprocally exchanging financial and emotional support. Egos were more likely to provide financial assistance to transnational alters, whereas they were more likely to engage in mutual exchanges of emotional support with their network members from other countries. Personal network size and density showed no relationship with support exchanges. These findings provide a nuanced picture of close personal ties as conduits for financial and emotional support in migrant communities in a major, yet understudied, migrant-receiving context.

  15. 34 CFR 668.47 - Report on athletic program participation rates and financial support data.

    Science.gov (United States)

    2010-07-01

    ... program participation rates and financial support data. (a) Applicability. This section applies to a co-educational institution of higher education that— (1) Participates in any title IV, HEA program; and (2) Has... expenses, salaries and benefits, supplies, travel, and any other expenses attributable to intercollegiate...

  16. Accounting Procedures and Controls Over Financial Data Supporting Selected Other Defense Organizations

    National Research Council Canada - National Science Library

    2000-01-01

    ... and funds that use the Treasury Index 97 symbol. In support of our audit of the DoD Agency-Wide financial statements for FY 1999, we audited accounting procedures and controls for the three largest organizations that received full accounting...

  17. Supporting SMEs in public sector bids.

    Science.gov (United States)

    James, Edward

    2016-03-01

    Edward James, workstream lead, Estates, Facilities and Professional Services Workstream, at NHS London Procurement Partnership (pictured), looks at the workings and benefits of Dynamic Purchasing Systems--electronic systems used by a public bodies to purchase commonly used goods, works, or services. One of the major benefits, he explains, is that under a 'DPS'--an 'open market' system revised in 2015--smaller businesses have a greater opportunity to win business than in traditional ('closed') framework agreements.

  18. Information support for major public events

    International Nuclear Information System (INIS)

    2010-01-01

    The unique capabilities of the IAEA illicit trafficking database is used to provide information on and assesment of illicit trafficking and other unauthorized activities involving nuclear and other radioactive materials to national authorities in charge of nuclear security of major public events. The information communicated to state parties cooperating with IAEA is on incidences confirmed to the agency on illicit trafficking of nuclear and other radioactive materials and also incidences reported in open sources which have not been confirmed.

  19. EDRF supports Takakia Lake public inquiry

    International Nuclear Information System (INIS)

    Katzsch, K.

    1999-01-01

    The Queen Charlotte Power Corporation (QCPC) has applied for a water licence to drain Takakia Lake in British Columbia's Queen Charlotte Islands. Their plan is to build a tunnel into the side of the lake and draw water from it to supplement their power generating capabilities at their Moresby Lake hydro generating station. The BC Ministry of Environment, Lands and Parks called for a public inquiry into the application to address public concerns about the project. Through the Environmental Dispute Resolution Fund (EDRF), the North West Habitat Foundation (NWHF) was able to participate in this public inquiry which took place in June, 1999, and represent the environmental concerns of the community. Other participants included QCPC, BC Hydro, the Skidegate Band Council and the Haida Nation. One of the arguments raised was the lack of public disclosure and consultation, particularly regarding First Nations in the area. Takakia Lake area has been referred to as an ecological gem which hosts a unique ecosys tem and several rare plant species. The NWHF argued that the resulting draw-down of water from the lake would permanently damage the microclimate of the lake and would pose a major threat to the ecosystem. The Canadian Wildlife Service has also expressed concerns regarding the impacts on migratory birds. It was also noted that prior to their proposal, QCPC and BC Hydro did not fully consider the use of energy alternatives. As a result of this inquiry, QCPC has asked for more time to submit further documents regarding their proposal. In turn, the NWHF will be given a chance to respond to those materials and to submit their own additional information. 2 figs

  20. 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.

  1. Determining and Analyzing Public Support for Gifted Education.

    Science.gov (United States)

    Karnes, Frances A.; Riley, Tracy L.

    1997-01-01

    Statewide support for gifted education was assessed through a public opinion telephone survey with 400 respondents in one state. Results indicated general support for specialized programs, except residential schools, for gifted children. Appropriate public relations strategies utilizing such survey results are suggested. (DB)

  2. 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.

  3. 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.

  4. Multilateral Development Banks and Their Role in Supporting European SMEs during the Current Financial Crisis

    Directory of Open Access Journals (Sweden)

    Sorin Gabriel Anton

    2013-12-01

    Full Text Available The impact of the ongoing financial crisis on the availability of finance to small and medium-sized enterprises (SMEs represents an important topic nowadays. The access to finance for SMEs is a major barrier for their growth, especially during severe conditions such as the global financial crisis. Financing the SMEs represents a priority for the most of the multilateral development banks. The aim of the paper is to analyze the activity of European multilateral development banks - European Investment Bank Group and European Bank for Reconstruction and Development - in the support of SMEs. We found that SMEs financing increased during the period 2008-2011 and the international financial institutions took several measures in order to improve the SMEs access to finance.

  5. 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...

  6. Supporting public involvement in interview and other panels: a systematic review.

    Science.gov (United States)

    Baxter, Susan; Clowes, Mark; Muir, Delia; Baird, Wendy; Broadway-Parkinson, Andrea; Bennett, Carole

    2017-10-01

    Members of the public are increasingly being invited to become members of a variety of different panels and boards. This study aimed to systematically search the literature to identify studies relating to support or training provided to members of the public who are asked to be members of an interview panel. A systematic search for published and unpublished studies was carried out from June to September 2015. The search methods included electronic database searching, reference list screening, citation searching and scrutinizing online sources. We included studies of any design including published and unpublished documents which outlined preparation or guidance relating to public participants who were members of interview panels or representatives on other types of panels or committees. Results were synthesised via narrative methods. Thirty-six documents were included in the review. Scrutiny of this literature highlighted ten areas which require consideration when including members of the public on interview panels: financial resources; clarity of role; role in the interview process; role in evaluation; training; orientation/induction; information needs; terminology; support; and other public representative needs such as timing, accessibility and support with information technology. The results of the review emphasize a range of elements that need to be fully considered when planning the involvement of public participants on interview panels. It highlights potential issues relating to the degree of involvement of public representatives in evaluating/grading decisions and the need for preparation and on-going support. © 2016 The Authors. Health Expectations Published by John Wiley & Sons Ltd.

  7. A Hybrid Approach of Stepwise Regression, Logistic Regression, Support Vector Machine, and Decision Tree for Forecasting Fraudulent Financial Statements

    Directory of Open Access Journals (Sweden)

    Suduan Chen

    2014-01-01

    Full Text Available As the fraudulent financial statement of an enterprise is increasingly serious with each passing day, establishing a valid forecasting fraudulent financial statement model of an enterprise has become an important question for academic research and financial practice. After screening the important variables using the stepwise regression, the study also matches the logistic regression, support vector machine, and decision tree to construct the classification models to make a comparison. The study adopts financial and nonfinancial variables to assist in establishment of the forecasting fraudulent financial statement model. Research objects are the companies to which the fraudulent and nonfraudulent financial statement happened between years 1998 to 2012. The findings are that financial and nonfinancial information are effectively used to distinguish the fraudulent financial statement, and decision tree C5.0 has the best classification effect 85.71%.

  8. A hybrid approach of stepwise regression, logistic regression, support vector machine, and decision tree for forecasting fraudulent financial statements.

    Science.gov (United States)

    Chen, Suduan; Goo, Yeong-Jia James; Shen, Zone-De

    2014-01-01

    As the fraudulent financial statement of an enterprise is increasingly serious with each passing day, establishing a valid forecasting fraudulent financial statement model of an enterprise has become an important question for academic research and financial practice. After screening the important variables using the stepwise regression, the study also matches the logistic regression, support vector machine, and decision tree to construct the classification models to make a comparison. The study adopts financial and nonfinancial variables to assist in establishment of the forecasting fraudulent financial statement model. Research objects are the companies to which the fraudulent and nonfraudulent financial statement happened between years 1998 to 2012. The findings are that financial and nonfinancial information are effectively used to distinguish the fraudulent financial statement, and decision tree C5.0 has the best classification effect 85.71%.

  9. 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.

  10. 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...

  11. RENEWABLE ENERGY SUPPORT MECHANISM IN TURKEY: FINANCIAL ANALYSIS AND RECOMMENDATIONS TO POLICYMAKERS

    Directory of Open Access Journals (Sweden)

    Mustafa GOZEN

    2014-04-01

    Full Text Available The Turkish Grand National Parliament passed a renewable energy promotion law that provides feed-in tariffs for electricity generation from renewable energy sources in 2005. This law was not attractive to investors due to the low level of feed-in tariffs. Then, in 2011, the promotion law was amended and a new support scheme integrated in the day-ahead market was introduced. Therefore, the main purpose of this article is to explain the new support mechanism, analyze it from the financial perspective, and discuss the related key issues and challenges. In addition, to further improve the support mechanism, some recommendations have been made to policymakers.

  12. 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.

  13. Developing public affairs counseling skills to support a public participation focus at Fernald

    Energy Technology Data Exchange (ETDEWEB)

    Hoopes, J. [Fernald Environmental Restoration Management Corp., Cincinnati, OH (United States)

    1994-03-01

    To provide closer coordination between the Public Affairs Division and environmental restoration management and technical staff, the Fernald Environmental Restoration Management Corporation (FERMCO) matrixed Public Affairs staffers as counselors to project teams within FERMCO. Close coordination between technical staff and public affairs staff is essential for effective public communication in a public participation, environmental risk communication environment. Two-way symmetrical communication (public participation) represents a paradigm shift for public affairs staff who have developed skills primarily in a public information (asymmetrical communication) environment. While there has been much focus in the literature and workshops on management changes needed to support a public participation environment, less attention has been paid to identifying and developing the skills needed by public affairs professionals to support public participation. To support the new counseling role of public affairs staffers, FERMCO used a public affairs training consultant to design and deliver a workshop to initiate development of the skills needed for the public affairs counseling role. This paper describes FERMCO`s matrixed counseling program and the training to develop public affairs counseling skills for the public participation environment.

  14. 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

  15. Structuring international financial support for climate change mitigation in developing countries

    OpenAIRE

    Neuhoff, Karsten; Fankhauser, Sam; Guerin, Emmanuel; Hourcade, Jean Charles; Jackson, Helen; Rajan, Ranjita; Ward, John

    2010-01-01

    In the Copenhagen Accord of December 2009, developed countries agreed to provide start-up finance for adaptation in developing countries and expressed the ambition to scale this up to $100 billion per year by 2020. The financial mechanisms to deliver this support have to be tailored to country and sector specific needs so as to enable domestic policy processes and self sustaining business models, and to limit policy risk exposure for investors while complying with budgetary constraints in OEC...

  16. 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.

  17. 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’

  18. 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 .

  19. 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...

  20. Promoting energy efficiency: supporting Public Administration and Local Bodies

    International Nuclear Information System (INIS)

    Fasano, G.; Manila, E.

    2008-01-01

    ENEAS's institutional tasks include technical and scientific support to Public Administration and Local Bodies in the field of energy. Recently such a role has been strengthened by setting up the Agency for Energy Efficiency which ENEA is responsible for [it

  1. An overview of financial sources being utilized to support Zika Virus published research.

    Science.gov (United States)

    Goodridge, Keisha; Reveiz, Ludovic; Elias, Vanessa

    2017-01-01

    Since its initial detection in Brazil in 2015, Zika Virus (ZIKV) has spread rapidly throughout most of the Caribbean and South, Central and North America. An upsurge in congenital syndrome associated with ZIKV and Guillain-Barre Syndrome (GBS) has been associated with the increase in ZIKV. This amplification in numbers led to the need for funded research initiatives focusing on various countries globally and on specific experimental types. To determine the financial institutions involved in the production of primary research into the ZIKV epidemic. This research also intends to draw attention to the investigative areas that are dominating, experimental types being conducted and the geographical areas that are producing the bulk of the research utilizing available funds. A cross sectional search of published primary research was conducted using Pan American Health Organization (PAHO) Zika platform and PubMed between January 2007 and October 2016. Titles, abstract and full articles were assed and one researcher extracted data. Information was crossed checked by a second researcher to ensure accuracy. 268 articles were included and investigations occurred across 48 countries with Brazil and USA dominating the research. Applied Research and Laboratory based studies were most frequently utilized. 38.1% of articles did not report financial sources. Public institutions were the major known contributors. Other financiers included private, non-profits and mixed funders exclusive of public sources. 156 individual financial bodies assisted with National Institute of Health being most frequently mentioned followed by The National Council for Scientific and Technological Development (CNPq) and the Institut Pasteur. Virus, vectors and reservoirs was most frequently used (99/268, 36.9%) followed by clinical management (70/268, 26.1%) and epidemiology (46/268, 17.2%). The evidence suggests international efforts to fund ZIKV research and a need to foster collaborative and

  2. 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...

  3. 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.

  4. 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.

  5. 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

  6. Public Support for Public Schools: The Past, the Future, and the Federal Role.

    Science.gov (United States)

    Piele, Philip K.

    1983-01-01

    Various indices of public support for the schools--school finance voting patterns, public opinion polls, and court litigation--are analyzed to document current trends. Two possible scenarios are forecast for the future, based on socioeconomic and demographic patterns. The need for future government support is stressed. (PP)

  7. 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...

  8. 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.

  9. 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

  10. Show Me the Money: Importance of Crowdfunding Factors on Backers’ Decisions to Financially Support Kickstarter Campaigns

    Directory of Open Access Journals (Sweden)

    Rita Colistra

    2017-10-01

    Full Text Available Through the use of an online survey and supporting interviews of funders, this study explores which factors are most influential in people’s decisions to financially back Kickstarter projects. Findings suggest that Kickstarter has several distinct benefits for those who support its projects and offers them an experience that traditional production channels cannot. The results also indicate that backers typically feel involved in the process of creating the projects they support, and they are willing to take risks to see projects that are important to them come to fruition. This research helps to improve our understanding of the attitudes that drive Kickstarter funding, and it helps project creators know what aspects of their campaigns prospective supporters find most important.

  11. The biofuel support policy. Public thematic report. Assessing a public policy

    International Nuclear Information System (INIS)

    2012-01-01

    In its first part, this detailed report gives an overview of some key facts regarding biofuels: energy context, biofuels and energy, biofuels and agriculture, multiple and superimposed regulation levels, financial data, and international comparisons. The second part analyses the positions of the different actors (oil industry and dealers, car manufacturers, bio-diesel producers, ethanol producers, farmers producing raw materials, consumer associations, defenders of the environment, public bodies). The third part reports the assessment of the French public policy in terms of efficiency. Some recommendations are made

  12. Perceptions of Administrative and Supervisory Support in Public Child Welfare

    Directory of Open Access Journals (Sweden)

    Tonya M. Westbrook

    2012-06-01

    Full Text Available Using the Child Welfare Organizational Culture Inventory (CWOCI in a public child welfare agency, perceptions of administrative and supervisory support held by employees with social work degrees (BSW and MSW were compared to perceptions of administrative and supervisory support held by employees without social work degrees. Child welfare employees with social work degrees reported lower administrative and supervisory support than employees without social work degrees. Implications for social work educators, public child welfare administrators and supervisors, and future research are presented.

  13. 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.

  14. 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

  15. 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.

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

    Directory of Open Access Journals (Sweden)

    Ceren UZAR

    2013-07-01

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

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

    Directory of Open Access Journals (Sweden)

    João Eudes de Souza Calado

    2016-12-01

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

  18. Accounting Procedures and Controls Over Financial Data Supporting Selected Other Defense Organizations

    National Research Council Canada - National Science Library

    2000-01-01

    The DoD Agency-Wide financial statements include a reporting entity entitled "Other Defense Organizations," which represents a consolidation of financial information from various Defense organizations...

  19. Knowledge, risk, and policy support: Public perceptions of nuclear power

    International Nuclear Information System (INIS)

    Stoutenborough, James W.; Sturgess, Shelbi G.; Vedlitz, Arnold

    2013-01-01

    Nuclear energy was becoming increasingly popular as an alternative to air polluting fossil fuel technologies through the latter half of the 2000s. The tragic events of March 11, 2011 in Fukushima, Japan appear to have instantly killed any momentum the nuclear industry had gained. While unfortunate, many argue that nuclear power is still a safe alternative and that the Fukushima disaster resulted from insufficient safety regulations in Japan, a problem that does not exist in the United States. This project examines U.S. public support for nuclear energy one year after the Fukushima tragedy, seeking to understand the influence of knowledge and risk perceptions on policy support. We evaluate public support for nuclear energy policy from several perspectives using risk and attitudinal measurements that are more specific than often found in the literature to obtain a greater understanding of the connection between policy and risk. -- Highlights: •Paper evaluates US public support for nuclear energy1 year after Fukushima tragedy. •Attitudinal indicators are significant predictors of nuclear power policy support. •People more knowledgeable about energy issues are more supportive of nuclear energy. •Perceptions of risk exert varying influence on support for nuclear power. •Specific attitude and risk indicators permit nuanced insight into their influence

  20. Method of public support evaluation for advanced NPP deployment

    International Nuclear Information System (INIS)

    Zezula, L.; Hermansky, B.

    2005-01-01

    Public support of nuclear power could be fully recovered only if the public would, from the very beginning of the new power source selection process, receive transparent information and was made a part of interactive dialogue. The presented method was developed with the objective to facilitate the complex process of the utilities - public interaction. Our method of the public support evaluation allows to classify designs of new nuclear power plants taking into consideration the public attitude to continued nuclear power deployment in the Czech Republic as well as the preference of a certain plant design. The method is based on the model with a set of probabilistic input metrics, which permits to compare the offered concepts with the reference one, with a high degree of objectivity. This method is a part of the more complex evaluation procedure applicable for the new designs assessment that uses the computer code ''Potencial'' developed at the NRI Rez plc. The metrics of the established public support criteria are discussed. (author)

  1. International law, constitutional law, and public support for torture

    Directory of Open Access Journals (Sweden)

    Adam S Chilton

    2016-03-01

    Full Text Available The human rights movement has spent considerable energy developing and promoting the adoption of both international and domestic legal prohibitions against torture. Empirical scholarship testing the effectiveness of these prohibitions using observational data, however, has produced mixed results. In this paper, we explore one possible mechanism through which these prohibitions may be effective: dampening public support for torture. Specifically, we conducted a survey experiment to explore the impact of international and constitutional law on public support for torture. We found that a bare majority of respondents in our control group support the use of torture, and that presenting respondents with arguments that this practice violates international law or constitutional law did not produce a statistically significant decrease in support. These findings are consistent with prior research suggesting, even in democracies, that legal prohibitions on torture have been ineffective.

  2. Associations between neighbourhood support and financial burden with unmet needs of head and neck cancer survivors.

    Science.gov (United States)

    O'Brien, Katie M; Timmons, Aileen; Butow, Phyllis; Gooberman-Hill, Rachael; O'Sullivan, Eleanor; Balfe, Myles; Sharp, Linda

    2017-02-01

    To assess the unmet needs of head and neck cancer survivors and investigate associated factors. In particular, to explore whether social support (family/friends and neighbours) and financial burden are associated with unmet needs of head and neck cancer (HNC) survivors. This was a cross-sectional study of HNC survivors, with 583 respondents included in the analysis. Information was collected on unmet supportive care needs as measured by the Supportive Care Needs Survey (SCNS-SF34). Poisson regression with robust standard errors was used to examine factors associated with having one or more needs in each of the five domains (physical; psychological; sexuality; patient care and support; and health system and information). The mean age of respondents was 62.9years (standard deviation 11.3years) and one third of respondents were female. The top ten unmet needs was composed exclusively of items from the physical and psychological domains. Financial strain due to cancer and finding it difficult to obtain practical help from a neighbour were both associated with unmet needs in each of the five domains, in the adjusted analyses. Whilst in each domain, a minority of respondents have unmet needs, approximately half of respondents reported at least one unmet need, with the commonest unmet needs in the psychological domain. Providing services to people with these needs should be a priority for healthcare providers. We suggest that studies, which identify risk factors for unmet needs, could be used to develop screening tools or aid in the targeting of support. Copyright © 2016 Elsevier Ltd. All rights reserved.

  3. 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.

  4. Are financial incentives cost-effective to support smoking cessation during pregnancy?

    Science.gov (United States)

    Boyd, Kathleen A; Briggs, Andrew H; Bauld, Linda; Sinclair, Lesley; Tappin, David

    2016-02-01

    To investigate the cost-effectiveness of up to £400 worth of financial incentives for smoking cessation in pregnancy as an adjunct to routine health care. Cost-effectiveness analysis based on a Phase II randomized controlled trial (RCT) and a cost-utility analysis using a life-time Markov model. The RCT was undertaken in Glasgow, Scotland. The economic analysis was undertaken from the UK National Health Service (NHS) perspective. A total of 612 pregnant women randomized to receive usual cessation support plus or minus financial incentives of up to £400 vouchers (US $609), contingent upon smoking cessation. Comparison of usual support and incentive interventions in terms of cotinine-validated quitters, quality-adjusted life years (QALYs) and direct costs to the NHS. The incremental cost per quitter at 34-38 weeks pregnant was £1127 ($1716).This is similar to the standard look-up value derived from Stapleton & West's published ICER tables, £1390 per quitter, by looking up the Cessation in Pregnancy Incentives Trial (CIPT) incremental cost (£157) and incremental 6-month quit outcome (0.14). The life-time model resulted in an incremental cost of £17 [95% confidence interval (CI) = -£93, £107] and a gain of 0.04 QALYs (95% CI = -0.058, 0.145), giving an ICER of £482/QALY ($734/QALY). Probabilistic sensitivity analysis indicates uncertainty in these results, particularly regarding relapse after birth. The expected value of perfect information was £30 million (at a willingness to pay of £30 000/QALY), so given current uncertainty, additional research is potentially worthwhile. Financial incentives for smoking cessation in pregnancy are highly cost-effective, with an incremental cost per quality-adjusted life years of £482, which is well below recommended decision thresholds. © 2015 Society for the Study of Addiction.

  5. In Public Education Expenditures We Trust: Does Trust Increase Support for Public Education Expenditures?

    Science.gov (United States)

    Gur, Nurullah; Boyaci, Israfil; Ozcan, Yunus

    2015-01-01

    Trust is one crucial prerequisite for the welfare state. However, very few empirical studies exist that help us understand the mechanisms through which trust affects the welfare state. Influencing public support for developing friendly public policies might be one of these mechanisms. In this study, we use unique micro data from 34 countries to…

  6. Enhancing entrepreneurship development in Bosnia and Herzegovina through adequate governmental financial support

    Directory of Open Access Journals (Sweden)

    Bahrija Umihanić

    2016-06-01

    Full Text Available Entrepreneurship and SME sector is extremely important for general economic development in Bosnia and Herzegovina. In order to enhance further development of the SME sector adequate sources of financing for businesses need to be available and accessible. Entrepreneurs and owners of small and medium businesses in Bosnia and Herzegovina are facing certain challenges in obtaining finances. The issue of accessing sources of finance for SMEs in this country has remained problematic for years. Many relevant studies worldwide emphasise the importance of adequate sources of financing entrepreneurship and SME development. However, a variety of factors influence financing of SMEs depending on the region, economic development, development of financial markets etc. In this paper the authors are addressing the problem of financing SMEs focusing on the governmental support, with emphasis on Bosnia and Herzegovina. The main aim of the paper is to provide an answer to the question whether the government support in Bosnia and Herzegovina enables SMEs to access initial financing, needed for their entrepreneurial activity. The paper presents results of an empirical research conducted among managers of SMEs in Bosnia and Herzegovina in regards to availability and adequacy of financial products for these businesses. The results indicate that entrepreneurs in B&H rarely use government funds as a source of financing business activities, which is mostly caused by insufficient funds and inefficient government procedures.

  7. Bridging the gap: leveraging business intelligence tools in support of patient safety and financial effectiveness.

    Science.gov (United States)

    Ferranti, Jeffrey M; Langman, Matthew K; Tanaka, David; McCall, Jonathan; Ahmad, Asif

    2010-01-01

    Healthcare is increasingly dependent upon information technology (IT), but the accumulation of data has outpaced our capacity to use it to improve operating efficiency, clinical quality, and financial effectiveness. Moreover, hospitals have lagged in adopting thoughtful analytic approaches that would allow operational leaders and providers to capitalize upon existing data stores. In this manuscript, we propose a fundamental re-evaluation of strategic IT investments in healthcare, with the goal of increasing efficiency, reducing costs, and improving outcomes through the targeted application of health analytics. We also present three case studies that illustrate the use of health analytics to leverage pre-existing data resources to support improvements in patient safety and quality of care, to increase the accuracy of billing and collection, and support emerging health issues. We believe that such active investment in health analytics will prove essential to realizing the full promise of investments in electronic clinical systems.

  8. 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

  9. Mobile Context-Aware Support for Public Transportation Users

    DEFF Research Database (Denmark)

    von Buchwald, Esben; Larsen, Jakob Eg; Murray-Smith, Roderick

    2012-01-01

    compass bearing, in addition to a distance range chosen by a physical gesture. The main application tested in this paper is a system to support public transport users in Copenhagen. Users can point at any bus-stop or train station and be given timetables, next departure times, and buy a ticket via SMS...

  10. In Pursuit of British Public Support for the Next War

    Science.gov (United States)

    2011-06-17

    armed forces everything they need to do the job. The bottom line from our troops is they don‘t have enough armoured ...a better communications strategy that advertised military success in Afghanistan: ―Public support would not be sustained for a campaign of that

  11. Publication Voting Power (PVP): method of finding Evidence-Support

    African Journals Online (AJOL)

    Background: Extracting the best evidence that support a procedure is a difficult, time consuming task that needs expert statistical knowledge. A way to make weighting evidence more simple and straight for busy clinicians is needed. Methods: The publications about the procedure under question are lined in an ascending ...

  12. The Support-Stress Paradigm and Faculty Research Publication.

    Science.gov (United States)

    Neumann, Yorem; Finaly-Neumann, Edith

    1990-01-01

    A study developed and tested a model that examines the relative powers of support and work stress indicators in explaining faculty research productivity. Empirical examination indicates the model is most influential in physics, least in education, and that different indicators are significant in determining publication in hard and soft sciences.…

  13. A telepsychiatry model to support psychiatric outreach in the public ...

    African Journals Online (AJOL)

    A telepsychiatry model to support psychiatric outreach in the public sector in South Africa. J Chipps, S Ramlall, M Mars. Abstract. The access of rural Mental Health Care Users in South Africa to specialist psychiatrists and quality mental health care is currently sub-optimal. Health professionals and planners working in ...

  14. Support Services for Remote Users of Online Public Access Catalogs.

    Science.gov (United States)

    Kalin, Sally W.

    1991-01-01

    Discusses the needs of remote users of online public access catalogs (OPACs). User expectations are discussed; problems encountered by remote-access users are examined, including technical problems and searching problems; support services are described, including instruction, print guides, and online help; and differences from the needs of…

  15. Public Support for Catholic and Denominational Schools: An International Perspective.

    Science.gov (United States)

    Lawton, Stephen B.

    Government policy on public support for private schools in Sweden, the United States, Australia, Hong Kong, The Netherlands, France and Malta, and Canada is reviewed. In Sweden virtually all schools are government schools funded by local and national grants; only a handful of private schools exist and they receive no government funds. The United…

  16. Public Support for Weight-Related Antidiscrimination Laws and Policies.

    Science.gov (United States)

    Hilbert, Anja; Hübner, Claudia; Schmutzer, Gabriele; Danielsdottir, Sigrun; Brähler, Elmar; Puhl, Rebecca

    2017-01-01

    Weight-related discrimination is prevalent and associated with health impairments for those who are targeted, which underscores the need of antidiscrimination legislation. This study is the first to examine public support of weight-related antidiscrimination laws or policies in Germany, compared to the US and Iceland. In a representative German population sample (N = 2,513), public support for general and employment-specific weight-related antidiscrimination policies, weight-based victimization, and weight bias internalization were measured through established self-report questionnaires. Half of the German population sample agreed with antidiscrimination policies. General antidiscrimination laws received lower support than employment-specific laws. Support for policies considering obesity a physical disability was greatest in Germany, whereas support for employment-specific antidiscrimination laws was lower in Germany than in the US and Iceland. Total support for weight-related antidiscrimination policies was significantly predicted by lower age, female gender, obese weight status, residence in West Germany, church membership, and readiness to vote in elections. German support for weight-related antidiscrimination policies is moderate. Increasing awareness about weight-related discrimination and laws prohibiting this behavior may help to promote policy acceptance. © 2017 The Author(s) Published by S. Karger GmbH, Freiburg.

  17. [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.

  18. Supporting academic publication: evaluation of a writing course combined with writers' support group.

    Science.gov (United States)

    Rickard, Claire M; McGrail, Matthew R; Jones, Rebecca; O'Meara, Peter; Robinson, Anske; Burley, Mollie; Ray-Barruel, Gillian

    2009-07-01

    Publication rates are a vital measure of individual and institutional performance, yet many nurse academics publish rarely or not at all. Despite widespread acceptance of the need to increase academic publication rates and the pressure university faculty may experience to fulfil this obligation, little is known about the effectiveness of practical strategies to support academic writing. In this small cohort study (n=8) comprising nurses and other professionals involved in university education, a questionnaire survey was used to evaluate the effectiveness of a one-week "Writing for Publication" course combined with a monthly writers support group to increase publication rates. Two year pre and post submissions increased from 9 to 33 articles in peer-reviewed journals. Publications (in print) per person increased from a baseline of 0.5-1.2 per year. Participants reported increased writing confidence and greater satisfaction with the publishing process. Peer support and receiving recognition and encouragement from line managers were also cited as incentives to publish. Writing for publication is a skill that can be learned. The evaluated model of a formal writing course, followed by informal monthly group support meetings, can effectively increase publication rates.

  19. A public health decision support system model using reasoning methods.

    Science.gov (United States)

    Mera, Maritza; González, Carolina; Blobel, Bernd

    2015-01-01

    Public health programs must be based on the real health needs of the population. However, the design of efficient and effective public health programs is subject to availability of information that can allow users to identify, at the right time, the health issues that require special attention. The objective of this paper is to propose a case-based reasoning model for the support of decision-making in public health. The model integrates a decision-making process and case-based reasoning, reusing past experiences for promptly identifying new population health priorities. A prototype implementation of the model was performed, deploying the case-based reasoning framework jColibri. The proposed model contributes to solve problems found today when designing public health programs in Colombia. Current programs are developed under uncertain environments, as the underlying analyses are carried out on the basis of outdated and unreliable data.

  20. 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.

  1. 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.

  2. [Publication rate of Deutsche Forschungsgemeinschaft (DFG)-supported research projects. An analysis of the "fate" of DFG-support methods in anesthesia, surgery and internal medicine].

    Science.gov (United States)

    Boldt, J; Maleck, W

    2000-09-22

    Outstanding medical research is not possible without financial support. The success of supported research projects have been evaluated only rarely. The publication rate of research projects supported by the German Research Council (Deutsche Forschungsgemeinschaft [DFG]) was assessed separately for internal medicine, surgery, and anesthesiology. Based on the "Figures and Facts" published by the DFG all supported projects of 1996 for all three specialities were included. In a Medline-based analysis all published papers dealing with the supported project and all papers published by the supported persons from 1996 to may 2000 were documented. A total of 315 grants were analysed (internal medicine: 234; surgery: 63; anesthesiology: 18). Projects with clinical topics were less often supported (n = 80) than experimental projects (n = 235). 162 (69.3%) of the grants in internal medicine, 41 (65.1) in surgery, and 14 (77.8%) of the grants in anesthesiology were published. In anesthesiology all published projects were in English language (internal medicine: 98.2%; surgery: 95%). Independent of the topic of the grant, several supported persons in internal medicine and surgery did not publish any papers between 1996 and may 2000, whereas all supported anesthesiologists published papers in peer reviewed journals in this time period. The publication rate of DFG supported projects is not sufficient. Except for a final internal report after finishing the research project no quality control exists for DFG grants. Unfortunately, not all supported projects were published. A better feedback between the financial support by the DFG and the publication rate of DFG grants is desirable.

  3. A cross-disciplinary assessment of student loans debt, financial support for study and career preferences upon graduation.

    Science.gov (United States)

    Webster, Craig S; Ling, Christopher; Barrow, Mark; Poole, Phillippa; Henning, Marcus

    2017-07-21

    To explore relationships between student loans debt, financial support and career preferences upon graduation for all healthcare disciplines offered at the Faculty of Medical and Health Sciences, University of Auckland. The Faculty Tracking Project is a longitudinal study which invites students to complete a questionnaire at the beginning and end of their educational programmes, including questions on debt, financial support and career preference. Our analysis comprised three phases: (1) a descriptive analysis of data related to debt and financial support; (2) a principal component analysis in order to find related categories of career choice; and (3) logistic regression models to determine how career preference categories could be explained by either levels of student loans debt or financial support. Data from 2,405 participating students were included. Students in health sciences, nursing and pharmacy typically accrue levels of student loans debt of around $15,000 to $29,999, while optometry students accrue debt around $15,000 higher. Medical students show debt distributed around modes of $0 and $90,000 or more. All students typically access three sources of financial support during study. Career preferences at graduation reduced to four categories for all health disciplines. We found five significant effects, involving students in health sciences, medicine and pharmacy, relating the number of sources of financial support to the four categories of career preference. No significant effects were found related to level of student loans debt. Our results suggest that financial support is a more strongly determining factor in career choices than the level of student loans debt. The four-category framework for student career preferences appears to be a useful model for further research.

  4. 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

  5. Distributed Data Networks That Support Public Health Information Needs.

    Science.gov (United States)

    Tabano, David C; Cole, Elizabeth; Holve, Erin; Davidson, Arthur J

    Data networks, consisting of pooled electronic health data assets from health care providers serving different patient populations, promote data sharing, population and disease monitoring, and methods to assess interventions. Better understanding of data networks, and their capacity to support public health objectives, will help foster partnerships, expand resources, and grow learning health systems. We conducted semistructured interviews with 16 key informants across the United States, identified as network stakeholders based on their respective experience in advancing health information technology and network functionality. Key informants were asked about their experience with and infrastructure used to develop data networks, including each network's utility to identify and characterize populations, usage, and sustainability. Among 11 identified data networks representing hundreds of thousands of patients, key informants described aggregated health care clinical data contributing to population health measures. Key informant interview responses were thematically grouped to illustrate how networks support public health, including (1) infrastructure and information sharing; (2) population health measures; and (3) network sustainability. Collaboration between clinical data networks and public health entities presents an opportunity to leverage infrastructure investments to support public health. Data networks can provide resources to enhance population health information and infrastructure.

  6. Public perceptions of arguments supporting and opposing recreational marijuana legalization.

    Science.gov (United States)

    McGinty, Emma E; Niederdeppe, Jeff; Heley, Kathryn; Barry, Colleen L

    2017-06-01

    In debates about recreational marijuana legalization, pro-legalization arguments highlighting economic and other potential policy benefits compete with anti-legalization arguments emphasizing public health risks. In 2016, we conducted a national survey using an online panel (N=979) designed to answer two main research questions: (1) How do Americans perceive the relative strength of competing arguments about recreational marijuana legalization? (2) How are perceptions of argument strength associated with public support for recreational marijuana legalization? We examined differences in attitudes among individuals living in states that have/have not legalized recreational marijuana and among Democrats/Independents/Republicans. Ordered logit regression assessed the relationship between perceived argument strength and public support for recreational marijuana legalization. Respondents rated pro-legalization arguments highlighting beneficial economic and criminal justice consequences as more persuasive than anti-legalization arguments emphasizing adverse public health effects. Respondents were more likely to agree with arguments highlighting legalization's potential to increase tax revenue (63.9%) and reduce prison overcrowding (62.8%) than arguments emphasizing negative consequences on motor vehicle crashes (51.8%) and youth health (49.6%). The highest rated anti-legalization arguments highlighted the conflict between state and federal marijuana laws (63.0%) and asserted that legalization will fail to eliminate the black market (57.2%). Respondents who endorsed pro-legalization economic and criminal justice arguments were more likely than other respondents to support legalization. Our findings indicate that, on both side of the recreational marijuana legalization debate, there are arguments that resonate with the American public. However, public health risk messages were viewed as less compelling than pro-legalization economic and criminal justice-oriented arguments

  7. Features of financial and economic support of penal system in Ukraine

    Directory of Open Access Journals (Sweden)

    Kravchuk G.V.

    2017-03-01

    Full Text Available Current economic and social problems in the country are displayed on all areas of functioning of the state. In particular, the absence of stable development of industrial sector and high level of shadowing cause a negative impact on revenues to state and local budgets. The penal system of Ukraine, according to the current legislation, is financed by the general and special funds of the State Budget of Ukraine; but taking into account the general trends of the limited cost of maintenance of this type of objects arises the question about optimization of the level of funding of the whole system. The formation of the required financing system institutions of the penal system is an urgent task today because the level of the financial costs of prisoners in the country is relatively very low and does not meet international standards. The world experience of financial support of institutions of punishment shows the feasibility of shifting costs to the state on the special funds that are generated due to the implementation of productive activities through the employment of prisoners themselves who produce competitive products with its further sale. That question of optimal sources of financing of the penitentiary system is solved in this article.

  8. Availability and access of financial support for renewables: issues and an illustrative innovation

    International Nuclear Information System (INIS)

    DeLucia, R.J.

    1998-01-01

    This paper examines issues related to increasing the market penetration of renewable forms of energy in developing countries. It particularly focuses on availability and access of financial support for investments relating to renewable energy and a case study is presented illustrating innovative financing. While the main focus of the discussion is on renewable energy (RE) attention is also devoted to energy efficiency (EE) projects and investment. An underlying premise is that, if RE projects are to reach their market potential, they must be fiscally sustainable and the appropriate promotion of such fiscally sustainable RE projects yields multiple environmental and developmental synergies. Commercial viability is not primarily a question of technology. There is a broad range of RE products with proven performance and commercial operation in selected market situations. The challenge of extending this market penetration is to establish the institutional, organizational and financial conditions under which a commercial market for these products can develop, particularly in developing countries. This article reflects current emphasis on increased private participation in the energy sector, as well as policy reform at the national level. (author)

  9. Public support for nuclear energy in the 21st century

    International Nuclear Information System (INIS)

    Bisconti, A.S.

    1995-01-01

    Public support for nuclear energy in the next millennium will depend on the extent to which two essential qualities are exercised now by industry and governments. These qualities are leadership and vision. However, a fear of leadership in supporting nuclear energy afflicts government officials and legislators and many industry stakeholders as well. The paper examines a root cause of this fear of leadership, namely the use of an incomplete and outdated model of public opinion on nuclear energy. The old model leads to the conclusion that expressing support for nuclear energy is politically risky. Yet a new, more complete, model of public opinion on nuclear energy is readily available from the social science research. By underestimating various types of support that exist, the old model causes stakeholders in the industry to believe that their position is unpopular. This may make them reluctant to lead the way in speaking out. Thus, politicians and government officials hear most from a small opposition. Leadership in speaking out and advocating solutions is not sufficient for assuring public support for nuclear energy in the 21st century. Under the umbrella of sustainable development, opinion leaders worldwide are assessing energy sources on the basis of ethical and environmental considerations, not just economics. Leaders in the nuclear industry for years have made a strong case for nuclear energy as a moral imperative, based on the absence of emissions and the preservation of natural resources. This case can and must be developed through active participation in world movements, by listening to all views, and by helping to define what is sustainable and just for future generations. (author)

  10. How do governments support the development of Public Private Partnerships?

    DEFF Research Database (Denmark)

    Verhoest, Koen; Petersen, Ole Helby; Scherrer, Walter

    2015-01-01

    Taking an institutional perspective, in this article we develop an index of the governmental support for public private partnership (PPP) — a ‘PPP Governmental Support Index’ (GSI) — which aims to measure the extent to which national governments provide an institutional framework that is either...... conducive or preventive for the introduction and diffusion of PPPs within transport infrastructure and other sectors. First, based on a substantive review of the literature, we define the elements of the PPP GSI, including the policy and political commitment regarding PPPs, the legal and regulatory...... framework, and the presence/absence of dedicated PPP-supporting arrangements. Second, we calculate the PPP GSI for 20 European countries, cluster them and compare similarities and differences in national governmental support of infrastructure PPPs. Third, we explore the potential link between national...

  11. FINANCIAL ASPECTS OF SUPPORTING SMEs WITH A FOCUS ON FAMILY BUSINESSES

    Directory of Open Access Journals (Sweden)

    Vladimir CUCIREVII

    2016-06-01

    Full Text Available Currently, several branches in family businesses, according to the European model,were set up in the Republic of Moldova. Their status provides engagement of family members and persons employed under contract in the production process. All together, these family businesses face a number of problems in selling and financing production. This article highlights the economic importance of family businesses in Europe, their place in the economic system of the concerned countries. The most important problems arising in the action of these businesses are: family businesses capitalization, taxation of reinvested earnings, and financial support for business transfers, access to finance. Article content consists of European experience acquired from different sources of international editions, which we hope will be useful for the partial settlement of these problems.

  12. Data Supporting the Environmental Liability Line Item on the FY 1999 DoD Financial Statements

    National Research Council Canada - National Science Library

    2000-01-01

    We performed this audit in response to the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, which requires DoD and other Government agencies to prepare...

  13. Data Supporting the Environmental Liability Reported on the FY 2000 Financial Statements

    National Research Council Canada - National Science Library

    2001-01-01

    We performed this audit in response to the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, which requires DoD and other Government agencies to prepare...

  14. 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.

  15. 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.

  16. 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...

  17. Public support for medical research in the 21st century.

    Science.gov (United States)

    Smith, P M

    2000-01-01

    Key public policies that have contributed to the rise of modern medical research in the 20th Century are reviewed, focusing especially on the United States and the post-World War II period. Drawing on this history, the question is posed: "Are these policies sufficient to insure vigorous medical research in the 21st Century?" Although radical policy changes are not needed, several proposals for policy and medical research portfolio redirection are offered, including a rebalancing of public supported research in all fields of science that contribute to medical advances. Medical research must also invest in a national and international information infrastructure that will allow the linking of researchers, clinical experimenters, practicing physicians, and the public in ways heretofore not imagined. Medical researchers must be leaders and advocates for the whole research enterprise in the 21st Century.

  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. Financial Management: Ordnance Accountability at Fleet Combat Training Center Atlantic (D-2003-084)

    National Research Council Canada - National Science Library

    Granetto, Paul

    2003-01-01

    .... The audit was performed in support of Public Law 101-576, the "Chief Financial Officers Act of 1990," November 15, 1990, as amended by Public Law 103-356, the "Federal Financial Management Act...

  20. 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.

  1. Depression, financial problems and other reasons for suspending medical studies, and requested support services: findings from a qualitative study.

    Science.gov (United States)

    Soh, Nerissa; Ma, Colleen; Lampe, Lisa; Hunt, Glenn; Malhi, Gin; Walter, Garry

    2012-12-01

    This study aimed to qualitatively explore medical students' reasons for suspending, or thinking of suspending, their studies and the types of support services they request. Data were collected through an anonymous online survey. Medical students' responses to open-ended questions were analyzed thematically. Responses were received from 475 students. Financial problems, doubts as to whether medicine was the right vocation, and depression were the most commonly reported themes. Students endorsed a wide range of other pressures and concerns, barriers to obtaining assistance, and also suggested solutions and services to address their concerns. Medical students' financial concerns and potential depressive symptoms should be addressed by university and faculty support services. Government financial support mechanisms for students should also be reviewed. Students' suggestions of the types of services and their location must be borne in mind when allocating resources.

  2. Public support for social financing of health care in Switzerland.

    Science.gov (United States)

    Perneger, Thomas V; Hudelson, Patricia M

    2005-01-01

    The purpose of this study was to identify factors associated with the public's preference for financing health care according to people's ability to pay. The authors compared voters' support in 26 Swiss cantons for a legislative proposal to replace regionally rated health insurance premiums (current system) with premiums proportional to income and wealth, and co-financed through the value added tax. The vote took place in May 2003, and the initiative was rejected, with only 27 percent of support nationwide. However, support varied more than threefold, from 13 to 44 percent, among cantons. In multivariate analysis, support was most strongly correlated with the approval rate of the 1994 law on health insurance, which strengthened solidarity between the sick and the healthy. More modest associations were seen between support for the initiative and the health insurance premium of 2003, and proportions of elderly and urban residents in the population. Hence support for more social financing of health care was best explained by past preference for a social health insurance system in the local community.

  3. 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 ...

  4. 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…

  5. The Theoretical and Practical Aspects of Forming the Financial Support for the Health Care System

    Directory of Open Access Journals (Sweden)

    Goncharuk Svitlana M.

    2017-04-01

    Full Text Available The objectives of the article are: defining the theoretical and methodological foundations for financial support for health care institutions; disclosure of the concept and substance of the targeted budget programs in the health care system; a critical analysis of the current practice in the use of performance indicators for the targeted budget programs; improving the methods for managerial decision-making in the course of implementation of the targeted budget programs; determining ways to improve the effectiveness and efficiency of the targeted budget programs in the health care system. In order to develop the health care sector, there’s a necessity to define the order and mechanisms for the priority financing, as well as the personnel and material-technical provision of health care institutions. There is also a need for the State support and regulation of an adequate financing for health care programs to achieve equal access in different regions of Ukraine. It is important further to define the specifics of the health sector’s targeted programs that will facilitate management of them.

  6. Analysis of financial support for photovoltaic system installation with the economic simulation model

    International Nuclear Information System (INIS)

    Imamura, E.; Uchiyama, Y.

    1994-01-01

    The authors developed a penetration method of dispersed generation technologies and tried to investigate economic simulation on photovoltaic systems. The model is composed of several analysis modules; a technology application module, a regional meteorology module, cost modules such as capital cost, power generation cost, marginal cost and avoided cost, and a logistic penetration module. The database management system of application forms, meteorological data, energy demand and equipment costs is also developed to support the model. The main purpose of the study is to make clear impacts to the power supply configuration and cost/benefit effects when PV systems are installed into several different sectors in Japan. The ultimate potential of PV system is 235, 103MWp and its market potential is 15,172 MWp in Japan. Market penetration highly depends on cost learning factors of several components of PV system. The installed capacity with 50% subsidy is 5 times larger than that with 67%. In conclusion, it is feasible for government or utilities to financially support the promotion and installation of PV systems as the electricity supply system

  7. Financial assistance to states and tribes to support emergency preparedness and response and the safe transportation of hazardous shipments: 1996 Update

    Energy Technology Data Exchange (ETDEWEB)

    Bradbury, J.A.; Leyson, J.; Lester, M.K.

    1996-07-01

    This report revises and updates the 1995 report Financial Assistance to States and Tribes to Support Emergency Preparedness and Response and the Safe Transportation of Hazardous Shipments, PNL-10260 (UC-620). The presentation of data and some of the data reported have been changed; these data supersede those presented in the earlier publication. All data have been updated to fiscal year 1995, with the exception of FEMA data that are updated to fiscal year 1994 only. The report identifies and summarizes existing sources of financial assistance to States and Tribes in preparing and responding to transportation emergencies and ensuring the safe transportation of hazardous shipments through their jurisdictions. It is intended for use as an information resource for the U.S. Department of Energy`s Office of Environmental Management (EM), Office of Transportation, Emergency Management, and Analytical Services (EM-76).

  8. Financial assistance to states and tribes to support emergency preparedness and response and the safe transportation of hazardous shipments: 1996 Update

    International Nuclear Information System (INIS)

    Bradbury, J.A.; Leyson, J.; Lester, M.K.

    1996-07-01

    This report revises and updates the 1995 report Financial Assistance to States and Tribes to Support Emergency Preparedness and Response and the Safe Transportation of Hazardous Shipments, PNL-10260 (UC-620). The presentation of data and some of the data reported have been changed; these data supersede those presented in the earlier publication. All data have been updated to fiscal year 1995, with the exception of FEMA data that are updated to fiscal year 1994 only. The report identifies and summarizes existing sources of financial assistance to States and Tribes in preparing and responding to transportation emergencies and ensuring the safe transportation of hazardous shipments through their jurisdictions. It is intended for use as an information resource for the U.S. Department of Energy's Office of Environmental Management (EM), Office of Transportation, Emergency Management, and Analytical Services (EM-76)

  9. Public support for intergenerational oocyte donation in the United States.

    Science.gov (United States)

    Bortoletto, Pietro; Farland, Leslie V; Ginsburg, Elizabeth S; Goldman, Randi H

    2018-02-01

    To determine whether the general public supports intergenerational oocyte donation. Cross-sectional study. Not applicable. A nationally representative sample based on age distribution of United States residents. Not applicable. Characteristics of respondents who supported (strongly agree and agree) various oocyte donation practices were compared with participants who did not support them (disagree and strongly disagree) using log binomial regression to calculate risk ratios (RRs) and 95% confidence intervals of support (95% CIs). Models were adjusted for age, gender, and religion to yield adjusted risk ratios (aRR). A total of 1,915 people responded to the Web-based survey; 53% were female, and 24% were racial/ethnic minorities. Eighty-five percent had prior knowledge of oocyte donation, and 74% felt that a woman should be able to donate oocytes to a family member. The desire to help a family member was the most commonly perceived motivation for donors (79%). Christian-Catholics compared with Christian-non-Catholics (aRR 0.91, 95% CI 0.86-0.98), African Americans compared with non-Hispanic Caucasians (aRR 0.86, 95% CI 0.76-0.97), and Republicans compared with Democrats (RR 0.93, 95% CI 0.88-0.98) were less likely to support intergenerational oocyte donation. Respondents with three or more biological children (RR 1.06, 95% CI 1.00-1.11) compared with those with no children were less likely to support this practice. Eight percent of participants disapproved of donation to any family member. The most common reason for disapproval was the potential negative impact on the child (53%). A majority of Americans support the practice of intergenerational oocyte donation; however, support varies according to demographic characteristics. Copyright © 2017 American Society for Reproductive Medicine. Published by Elsevier Inc. All rights reserved.

  10. Merging Air Quality and Public Health Decision Support Systems

    Science.gov (United States)

    Hudspeth, W. B.; Bales, C. L.

    2003-12-01

    The New Mexico Air Quality Mapper (NMAQM) is a Web-based, open source GIS prototype application that Earth Data Analysis Center is developing under a NASA Cooperative Agreement. NMAQM enhances and extends existing data and imagery delivery systems with an existing Public Health system called the Rapid Syndrome Validation Project (RSVP). RSVP is a decision support system operating in several medical and public health arenas. It is evolving to ingest remote sensing data as input to provide early warning of human health threats, especially those related to anthropogenic atmospheric pollutants and airborne pathogens. The NMAQM project applies measurements of these atmospheric pollutants, derived from both remotely sensed data as well as from in-situ air quality networks, to both forecasting and retrospective analyses that influence human respiratory health. NMAQM provides a user-friendly interface for visualizing and interpreting environmentally-linked epidemiological phenomena. The results, and the systems made to provide the information, will be applicable not only to decision-makers in the public health realm, but also to air quality organizations, demographers, community planners, and other professionals in information technology, and social and engineering sciences. As an accessible and interactive mapping and analysis application, it allows environment and health personnel to study historic data for hypothesis generation and trend analysis, and then, potentially, to predict air quality conditions from daily data acquisitions. Additional spin off benefits to such users include the identification of gaps in the distribution of in-situ monitoring stations, the dissemination of air quality data to the public, and the discrimination of local vs. more regional sources of air pollutants that may bear on decisions relating to public health and public policy.

  11. Crowdfunding To Support University Research and Public Outreach

    Science.gov (United States)

    Jackson, Brian

    2016-10-01

    Crowdfunding involves raising (usually small) monetary contributions from a large number of people, often performed via the internet. Several universities have adopted this model to support small-dollar, high-profile projects and provide the seed money for research efforts. By contrast with traditional scientific funding, crowdfunding provides a novel way to engage the public in the scientific process and sometimes involves donor rewards in the form of acknowledgments in publications and direct involvement in the research itself.In addition to Kickstarter.com and Indiegogo.com that support a range of enterprises, there are several organizations tailored to scientific research and development, including Experiment.com and the now-defunct PetriDish.org. Private companies are also available to help universities establish their own crowd-funding platforms. At Boise State University, we recently engaged the services of ScaleFunder to launch the PonyUp platform (https://ponyup.boisestate.edu/), inaugurated in Fall 2015 with requests of support for projects ranging from the health effects of organic food during pregnancy to censuses of hummingbirds.In this presentation, I'll discuss my own crowdfunding project to support the rehabilitation of Boise State's on-campus observatory. As the first project launched on PonyUp, it was an enormous success -- we met our original donation goal of $8k just two weeks into the four-week campaign and so upped the goal to $10k, which we achieved two weeks later. In addition to the very gratifying monetary support of the broader Boise community, we received personal stories from many of our donors about their connections to Boise State and the observatory. I'll talk about our approach to social and traditional media platforms and discuss how we leveraged an unlikely cosmic syzygy to boost the campaign.

  12. Writing for publication: institutional support provides an enabling environment.

    Science.gov (United States)

    Kramer, Beverley; Libhaber, Elena

    2016-04-18

    Due to the excessive service delivery loads in public hospitals supported by academic institutions in developing environments, researchers at these institutions have little time to develop scientific writing skills or to write up their research. It is imperative to expand the writing skills of researchers and train the next generation of health sciences academics in order to disseminate research findings. This study reports on the implementation of approaches for writing and publication and the extent of support to staff suffering from the overload of service delivery and of heavy teaching duties. Workshops in scientific writing and writing retreats were initiated and were offered to all staff. Feedback from participants of the writing skills workshops indicated that the workshops provided an injection of confidence and proficiency. Protected writing time resulted in 132 papers submitted to journals and 95 in preparation from 230 participants of the writing retreats over a two year period. Staff commended the off-site, collegial environment, which also supported future collaboration with new-found colleagues. This enabling environment facilitates not only the development of writing skills per se, but also the dissemination of the generated scientific knowledge. In addition, the training in writing skills of this generation will be of value in the training of future cohorts in countries with similar health care deliverables.

  13. 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.

  14. 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.

  15. Critical evaluation of financial supporting schemes for wind-based projects: Case study Greece

    International Nuclear Information System (INIS)

    Kaldellis, J.K.

    2011-01-01

    After a long stagnating period during the second half of the 1990s, the market of wind energy in Greece was described by remarkable but unstable growth rates that resulted in the operation of 1 GW of wind power by the end of 2009. Still though, penetration of wind energy is not the one anticipated. On the other hand, national targets regarding the Renewable Energy Sources' (RES) contribution and existence of excellent wind potential areas across Greece challenge new wind energy investments. Acknowledging the unsteady development rates of wind power in Greece, efficiency of the State support mechanisms is currently investigated. Based on an analytical evaluation model, the investigation undertaken is extended to provide a detailed cost-benefit analysis of several wind energy case studies, including mainland and island applications as well as comparison with both conventional power stations and photovoltaic plants. For this purpose, the financial support provided by the State is directly compared with benefits accruing from the operation of wind parks, considering also the avoidance of social costs deriving from thermal power stations. Based on the results obtained, the beneficial characteristics of wind energy applications for the Greek society are clearly demonstrated, especially in the case of non-interconnected island grids. - Research highlights: → Since the mid-1990s, growth of wind power capacity in Greece has been unstable. → As a result, integration of wind energy is not the one anticipated. → Considering the situation, efficiency of State support mechanisms is evaluated. → An analytical cost-benefit model is developed and applied to various case studies. → Benefits from wind energy, especially in island regions, are designated.

  16. 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.

  17. Power structure among the actors of financial support to the poor to access health services: Social network analysis approach.

    Science.gov (United States)

    Etemadi, Manal; Gorji, Hasan Abolghasem; Kangarani, Hannaneh Mohammadi; Ashtarian, Kioomars

    2017-12-01

    The extent of universal health coverage in terms of financial protection is worrisome in Iran. There are challenges in health policies to guarantee financial accessibility to health services, especially for poor people. Various institutions offer support to ensure that the poor have financial access to health services. The aim of this study is to investigate the relationship network among the institutions active in this field. This study is a policy document analysis. It evaluates the country's legal documents in the field of financial support to the poor for healthcare after the Islamic Revolution in Iran. The researchers looked for the documents on the related websites and referred to the related organizations. The social network analysis approach was chosen for the analysis of the documents. Block-modelling and multi-dimensional scaling (MDS) was used to determine the network structures. The UCINET software was employed to analyse the data. Most the main actors of this network are chosen from the government budget. There is no legal communication and cooperation among some of the actors because of their improper position in the network. Seven blocks have been clustered by CONCOR in terms of the actor's degree of similarity. The social distance among the actors of the seven blocks is very short. Power distribution in the field of financial support to the poor has a fragmented structure; however, it is mainly run by a dominant block consisting of The Supreme Council of Welfare and Social Security, Health Insurance Organization, and the Ministry of Health and Medical Education. The financial support for the poor network involves multiple actors. This variety has created a series of confusions in terms of the type, level, and scope of responsibilities among the actors. The weak presence legislative and regulatory institutions and also non-governmental institutions are the main weak points of this network. Copyright © 2017 Elsevier Ltd. All rights reserved.

  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. Preschool Teachers' Financial Well-Being and Work Time Supports: Associations with Children's Emotional Expressions and Behaviors in Classrooms

    Science.gov (United States)

    King, Elizabeth K.; Johnson, Amy V.; Cassidy, Deborah J.; Wang, Yudan C.; Lower, Joanna K.; Kintner-Duffy, Victoria L.

    2016-01-01

    The current study examined associations among teachers' financial well-being, including teachers' wages and their perceptions of their ability to pay for basic expenses, and teachers' work time supports, including teachers' paid planning time, vacation days, and sick days, and children's positive emotional expressions and behaviors in preschool…

  20. Interim monitoring of cost dynamics for publicly supported energy technologies

    Energy Technology Data Exchange (ETDEWEB)

    Nemet, Gregory F. [La Follette School of Public Affairs, University of Wisconsin, 1225 Observatory Drive, Madison, WI 53706 (United States)]|[Nelson Institute for Environmental Studies, University of Wisconsin, Madison, WI 53726 (United States)

    2009-03-15

    The combination of substantial public funding of nascent energy technologies and recent increases in the costs of those that have been most heavily supported has raised questions about whether policy makers should sustain, alter, enhance, or terminate such programs. This paper uses experience curves for photovoltaics (PV) and wind to (1) estimate ranges of costs for these public programs and (2) introduce new ways of evaluating recent cost dynamics. For both technology cases, the estimated costs of the subsidies required to reach targets are sensitive to the choice of time period on which cost projections are based. The variation in the discounted social cost of subsidies exceeds an order of magnitude. Vigilance is required to avoid the very expensive outcomes contained within these distributions of social costs. Two measures of the significance of recent deviations are introduced. Both indicate that wind costs are within the expected range of prior forecasts but that PV costs are not. The magnitude of the public funds involved in these programs heightens the need for better analytical tools with which to monitor and evaluate cost dynamics. (author)

  1. 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

  2. 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

  3. 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.

  4. 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.

  5. Development of village doctors in China: financial compensation and health system support.

    Science.gov (United States)

    Hu, Dan; Zhu, Weiming; Fu, Yaqun; Zhang, Minmin; Zhao, Yang; Hanson, Kara; Martinez-Alvarez, Melisa; Liu, Xiaoyun

    2017-07-01

    Since 1968, China has trained about 1.5 million barefoot doctors in a few years' time to provide basic health services to 0.8 billion rural population. China's Ministry of Health stopped using the term of barefoot doctor in 1985, and changed policy to develop village doctors. Since then, village doctors have kept on playing an irreplaceable role in China's rural health, even though the number of village doctors has fluctuated over the years and they face serious challenges. United Nations declared Sustainable Development Goals in 2015 to achieve universal health coverage by 2030. Under this context, development of Community Health workers (CHWs) has become an emerging policy priority in many resource-poor developing countries. China's experiences and lessons learnt in developing and maintaining village doctors may be useful for these developing countries. This paper aims to synthesis lessons learnt from the Chinese CHW experiences. It summarizes China's experiences in exploring and using strategic partnership between the community and the formal health system to develop CHWs in the two stages, the barefoot doctor stage (1968 -1985) and the village doctor stage (1985-now). Chinese and English literature were searched from PubMed, CNKI and Wanfang. The information extracted from the selected articles were synthesized according to the four partnership strategies for communities and health system to support CHW development, namely 1) joint ownership and design of CHW programmes; 2) collaborative supervision and constructive feedback; 3) a balanced package of incentives, both financial and non-financial; and 4) a practical monitoring system incorporating data from the health system and community. The study found that the townships and villages provided an institutional basis for barefoot doctor policy, while the formal health system, including urban hospitals, county health schools, township health centers, and mobile medical teams provided training to the barefoot

  6. Working capital management in the process of financial support of investment and construction projects and of the construction material industry

    Science.gov (United States)

    Danilochkina, Nadezhda; Lukmanova, Inessa; Roshchina, Olga; Voytolovskiy, Nikolay

    2018-03-01

    The article presents the analysis of working capital in the process of financial support of high-rise construction investment projects. The factors influencing the choice of the working capital management model were analyzed, the reasons of the change in the requirement for the values of current assets in the process of construction of high-rise facilities were determined. The author has developed the scheme of interrelation between production, operational and financial activity cycles of enterprises implementing investment projects of unique buildings and structures and made a comparative description of their financing sources.

  7. 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.

  8. Financial hardship, mastery and social support: Explaining poor mental health amongst the inadequately employed using data from the HILDA survey

    Directory of Open Access Journals (Sweden)

    Laura Crowe

    2016-12-01

    Full Text Available Objective: This study analysed data from the Household Income and Labour Dynamics in Australia (HILDA Survey to examine the relationship between employment status and mental health, and the mediating effects of financial hardship, mastery and social support. In addition, the study sought to explore the effects of duration of unemployment on mental health. Methods: The primary analysis used three waves of data from the HILDA Survey with 4965 young adult respondents. Longitudinal population-averaged logistic regression models assessed the association of employment status and mental health, including the contribution of mastery, financial hardship and social support in explaining this association between employment groups (unemployed vs. employed; under employed vs. employed. Sensitivity analyses utilised a fixed-effects approach and also considered the full-range of working-age respondents. Regression analysis was used to explore the effect of duration of unemployment on mental health. Results: Respondents’ who identified as unemployed or underemployed were at higher risk of poor mental health outcomes when compared to their employed counterparts. This association was ameliorated when accounting for mastery, financial hardship and social support for the unemployed, and was fully mediated for the underemployed. The fixed-effects models showed the transition to unemployment was associated with a decline in mental health and that mastery in particular contributed to that change. The same results were found with a broader age range of respondents. Finally, the relationship between duration of unemployment and mental health was not linear, with mental health showing marked decline across the first 9 weeks of unemployment. Conclusions and implications: Mastery, social support and financial hardship are important factors in understanding the association of poor mental health with both unemployment and underemployment. Furthermore, the results suggest

  9. Why the American public supports twenty-first century learning.

    Science.gov (United States)

    Sacconaghi, Michele

    2006-01-01

    Aware that constituent support is essential to any educational endeavor, the AOL Time Warner Foundation (now the Time Warner Foundation), in conjunction with two respected national research firms, measured Americans' attitudes toward the implementation of twenty-first century skills. The foundation's national research survey was intended to explore public perceptions of the need for changes in the educational system, in school and after school, with respect to the teaching of twenty-first century skills. The author summarizes the findings of the survey, which were released by the foundation in June 2003. One thousand adults were surveyed by telephone, including African Americans, Latinos, teachers, and business executives. In general, the survey found that Americans believe today's students need a "basics-plus" education, meaning communication, technology, and critical thinking skills in addition to the traditional basics of reading, writing, and math. In fact, 92 percent of respondents stated that students today need different skills from those of ten to twenty years ago. Also, after-school programs were found to be an appropriate vehicle to teach these skills. Furthermore, the survey explored how well the public perceives schools to be preparing youth for the workforce and postsecondary education, which twenty-first century skills are seen as being taught effectively, and the level of need for after-school and summer programs. The survey results provide conclusive evidence of national support for basics-plus education. Thus, a clear opportunity exists to build momentum for a new model of education for the twenty-first century.

  10. Transforming Army Financial Management Support to Brigade Combat Teams and Divisions

    National Research Council Canada - National Science Library

    Mixan, Ronald

    2004-01-01

    The Finance Corps is at the crossroads of its existence. Recently, the Commandant of the Finance Corps published two memoranda that provide the concept and details of the latest approved Financial Management Redesign (FMR...

  11. European Experience and Ukrainian Realities in the Policy of Financial Support Entrepreneurial Sector

    Directory of Open Access Journals (Sweden)

    Olga Savchenko

    2017-10-01

    Full Text Available Aim/purpose - We want to provide recommendations to bridge the gap in access to financing of the entrepreneurial sector in Ukraine based on the analysis of European experience, EBF approaches, financial funds for SMEs and the current state of the credit market in Ukraine. Design/methodology/approach - We used the general scientific methods of knowledge, conceptual tenets of the theory of market economy, abstract logical analysis and synthesis, induction and deduction, historical (to determine the nature and causes of bank investment in SMEs, refine categories and terms; formalization, systems analysis (to determine factors of investment banking, institutional and legal environment; statistical, retrospective analysis. The results of surveys conducted by the EBF on the issues of support and development of SMEs are used, own research of 120 Ukrainian SMEs, which was conducted during the period from January to July 2016. The nature of the research questions was reinforced by the decision to survey only SMEs. Independent reporting (from entrepreneurs or CEOs was used to account for both business activity and the external sources of information. Findings - Policy initiatives should primarily be developed at the national level in the field of lending to SMEs based on the European experience and Ukrainian realities; it is necessary to develop an understanding of the need for access to certain types of information; SMEs are the main providers and the most valuable source of credit information. Research implications/limitations - When using the methods of calculation creditworthiness perhaps to take into account the methods for assessing the quality of management, the image of the enterprise, ISO certificates. Originality/value/contribution - Based on the cross-country comparison of the EU and Ukraine, highlight the necessity of focusing on some legal unification of SME lending procedures for the development of a culture of sustainable entrepreneurship

  12. 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...

  13. 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.

  14. Outdoor Recreation. Community Action Guide for Public Officials: (1) Planning, (2) Legal Aspects, (3) Organization, (4) Staffing and Consultants, (5) Areawide and Multigovernmental Opportunities, (6) Financing, (7) Technical and Financial Assistance, (8) Land Acquisition, (9) Water Based Recreation, (10) Citizen Support

    Science.gov (United States)

    Bureau of Outdoor Recreation (Dept. of Interior), Washington, DC.

    A series of 10 Community Action Guides was developed to assist public officials and community leaders in establishing comprehensive outdoor recreation programs. The importance of providing parks and recreation facilities in metropolitan areas and the importance of protecting the natural environment are emphasized. Methods of organization,…

  15. The Impact of Financial Support System on Technology Innovation: A Case of Technology Guarantee System in Korea

    Directory of Open Access Journals (Sweden)

    Woo-Seok Jang

    2008-04-01

    Full Text Available We analyzed the impact of financial support system on technological innovation of small and medium manufacturing firms in Korea, with a special interest in technology guarantee system. This was done using a sample of 1,014 Korean manufacturing firms of which 43% were venture companies. Our study provides two important conclusions. First, the result of empirical analysis indicates that financial support systems have a significant influence on both product innovation and process innovation of SMEs in Korea. Second, a more important conclusion of this research is that technology guarantee system impacts on product innovation; however not on process innovation. This result implies that technology guarantee system attaches more importance to technological innovations related with product development than to those related with process enhancement.

  16. Market-based implementation of Kyoto commitments: how the financial/insurance sector can support industry

    International Nuclear Information System (INIS)

    Knoepfel, Ivo

    1999-01-01

    The implementation of the Kyoto Protocol in the context of the Framework Convention on Climate Change will probably lead to economic winners and losers in various sectors of the economy. Especially carbon intensive industries will need to develop hedging strategies to prevent potential negative effects and to optimise market opportunities. Such strategies can be based on technological innovation, market and product diversification, and on financial/legal offsets. The Kyoto Protocol has introduced new market-based instruments, which can, in a near future provide such hedging opportunities. These include joint implementation, the so-called clean development mechanism, and international emissions trading. The financial services and insurance sector are the natural partners of industry in designing tailored hedging strategies. It is recommended that industry, financial services and insurance companies take a more proactive role in further developing the market-based instruments established by the Kyoto Protocol. (Author)

  17. Sugar Price Supports and Taxation: A Public Health Policy Paradox.

    Science.gov (United States)

    Dilk, Abby; Savaiano, Dennis A

    2017-05-01

    Domestic US sugar production has been protected by government policy for the past 82 years, resulting in elevated domestic prices and an estimated annual (2013) $1.4 billion dollar "tax" on consumers. These elevated prices and the simultaneous federal support for domestic corn production have ensured a strong market for high-fructose corn syrup. Americans have dramatically increased their consumption of caloric sweeteners during the same period. Consumption of "empty" calories (ie, foods with low-nutrient/high-caloric density)-sugar and high-fructose corn syrup being the primary sources-is considered by most public health experts to be a key contributing factor to the rise in obesity. There have been substantial efforts to tax sugar-sweetened beverages (SSBs) to both reduce consumption and provide a source of funds for nutrition education, thereby emulating the tobacco tax model. Volume-based SSB taxes levy the tax rate per ounce of liquid, where some are only imposed on beverages with added sugar content exceeding a set threshold. Nonetheless, volume-based taxes have significant limitations in encouraging consumers to reduce their caloric intake due to a lack of transparency at the point of purchase. Thus, it is hypothesized that point-of-purchase, nutrient-specific excise taxes on SSBs would be more effective at reducing sugar consumption. However, all SSB taxes are limited by the possibility that consumers may compensate their decreased intake from SSBs with other high-calorie junk foods. Furthermore, there are no existing studies to provide evidence on how SSB taxes will impact obesity rates in the long term. The paradox of sugar prices is that Americans have paid higher prices for sugar to protect domestic production for more than 80 years, and now, Americans are being asked to pay even more to promote public health. The effective use of sugar taxes should be considered based on their merits in reducing sugar consumption and making available a new source of

  18. 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.

  19. Financial hardship, mastery and social support: Explaining poor mental health amongst the inadequately employed using data from the HILDA survey.

    Science.gov (United States)

    Crowe, Laura; Butterworth, Peter; Leach, Liana

    2016-12-01

    This study analysed data from the Household Income and Labour Dynamics in Australia (HILDA) Survey to examine the relationship between employment status and mental health, and the mediating effects of financial hardship, mastery and social support. In addition, the study sought to explore the effects of duration of unemployment on mental health. The primary analysis used three waves of data from the HILDA Survey with 4965 young adult respondents. Longitudinal population-averaged logistic regression models assessed the association of employment status and mental health, including the contribution of mastery, financial hardship and social support in explaining this association between employment groups (unemployed vs. employed; under employed vs. employed). Sensitivity analyses utilised a fixed-effects approach and also considered the full-range of working-age respondents. Regression analysis was used to explore the effect of duration of unemployment on mental health. Respondents' who identified as unemployed or underemployed were at higher risk of poor mental health outcomes when compared to their employed counterparts. This association was ameliorated when accounting for mastery, financial hardship and social support for the unemployed, and was fully mediated for the underemployed. The fixed-effects models showed the transition to unemployment was associated with a decline in mental health and that mastery in particular contributed to that change. The same results were found with a broader age range of respondents. Finally, the relationship between duration of unemployment and mental health was not linear, with mental health showing marked decline across the first 9 weeks of unemployment. Mastery, social support and financial hardship are important factors in understanding the association of poor mental health with both unemployment and underemployment. Furthermore, the results suggest that the most deleterious effects on mental health may occur in the first two

  20. Methodological Aspects of the Development of Technological Entrepreneurship and Implementation of Financial Support Tools in Russian Universities

    Directory of Open Access Journals (Sweden)

    Babkinа Irina

    2016-01-01

    Full Text Available This article describes the development of methods of identification and support of communication between a developer and a technological entrepreneur. It is to promote university research activities. Special attention is paid to stimulating inventive activity and a university need in evolution of a developer from an inventor to series developmental engineer. The importance of an entrepreneurial path has been empathized. Financial tools of attraction of alternative funding for university innovative projects (e.g. endowment fund have been analyzed.

  1. 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.

  2. 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.

  3. 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.

  4. Financial services FY 1996 site support program plan, WBS 6.10.4. Revision 1

    Energy Technology Data Exchange (ETDEWEB)

    Schafer, D.D.

    1995-09-01

    This program plan outlines the financial services to be provided to the Hanford reservation by the Westinghouse Hanford Company. The topics of the plan include the Hanford strategic plan, program mission, program strategy, technical requirements baseline, schedule baseline, cost baseline, performance measures, technical objectives, program performance and program funding required.

  5. Financial services FY 1996 site support program plan, WBS 6.10.4. Revision 1

    International Nuclear Information System (INIS)

    Schafer, D.D.

    1995-09-01

    This program plan outlines the financial services to be provided to the Hanford reservation by the Westinghouse Hanford Company. The topics of the plan include the Hanford strategic plan, program mission, program strategy, technical requirements baseline, schedule baseline, cost baseline, performance measures, technical objectives, program performance and program funding required

  6. 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…

  7. 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.

  8. 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...

  9. 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.

  10. 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

  11. 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.

  12. 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+

  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. 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

  15. XBRL LANGUAGE: SUPPORT TO CONSOLIDATE ACCOUNTS IN THE PUBLIC SECTOR

    OpenAIRE

    Ferreira, Augusta; Santos, Carlos

    2008-01-01

    In the “New Public Management” context , in which  public organisations and institutions are required to adopt management model practices, based on economy, efficiency and efficacy criteria, it is important to obtain information, prepared so as to allow  for the decision-makers to have a global point of view of the public sector. Thus, the accounting information system shall allow the receipt of consolidated information in order to meet the growing needs of information w...

  16. Why do you ask all those questions? Supporting client profiling in financial service encounters

    OpenAIRE

    Kilic, Mehmet; Dolata, Mateusz; Schwabe, Gerhard

    2017-01-01

    Client data is key to provide personalized services and products. Therefore, banks go through great efforts to profile their clients during financial advisory service en- counters. Since traditional pen-and-paper profiling does not satisfy the banks’ needs, they strive to digitalize this activity. This paper offers joint profiling as a so- lution: The advisor and the client jointly create a cli- ent’s profile using a shared display. However, test cli- ents provided a mixed response to a first...

  17. 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 ...

  18. 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.

  19. 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.

  20. Financial Support to Eligible Countries for the Switch From Trivalent to Bivalent Oral Polio Vaccine-Lessons Learned.

    Science.gov (United States)

    Shendale, Stephanie; Farrell, Margaret; Hampton, Lee M; Harris, Jennifer B; Kachra, Tasleem; Kurji, Feyrouz; Patel, Manish; Ramirez Gonzalez, Alejandro; Zipursky, Simona

    2017-07-01

    The global switch from trivalent oral polio vaccine (tOPV) to bivalent oral polio vaccine (bOPV) ("the switch") presented an unprecedented challenge to countries. In order to mitigate the risks associated with country-level delays in implementing the switch, the Global Polio Eradication Initiative provided catalytic financial support to specific countries for operational costs unique to the switch. Between November 2015 and February 2016, a total of approximately US$19.4 million in financial support was provided to 67 countries. On average, country budgets allocated 20% to human resources, 23% to trainings and meetings, 8% to communications and advocacy, 9% to logistics, 15% to monitoring, and 5% to waste management. All 67 funded countries successfully switched from tOPV to bOPV during April-May 2016. This funding provided target countries with the necessary catalytic support to facilitate the execution of the switch on an accelerated timeline, and the mechanism offers a model for similar support to future global health efforts, such as the eventual global withdrawal of bOPV. © The Author 2017. Published by Oxford University Press for the Infectious Diseases Society of America.

  1. DOD Financial Management: Improved Documentation Needed to Support the Air Force’s Military Payroll and Meet Audit Readiness Goals

    Science.gov (United States)

    2015-12-01

    balances to match Treasury balances. 19The financial reporting system collects and consolidates information for financial statement presentation...2The financial reporting system collects and consolidates information for financial statement presentation. 3Subsistence...efforts to achieve auditability of its financial statements , the Air Force in July 2014 asserted audit readiness for its Schedule of Budgetary

  2. Public financial institutions and the low carbon transition: five case studies on low-carbon infrastructure and project investment. Environment working paper No. 72:

    International Nuclear Information System (INIS)

    Cochran, Ian; Hubert, Romain; Marchal, Virginie; Youngman, Robert; Rus, Katerina; Baker, Jade; Kynaston, Jane

    2014-01-01

    Public financial institutions (PFIs) are well-positioned to act as a key leverage point for governments' efforts to mobilise private investment in low-carbon projects and infrastructure. The study identifies the tools, instruments and approaches used by five PFIs to directly support and scale-up domestic private sector investment in sustainable transport, energy-efficiency and renewable energy in OECD countries. Between 2010-2012, these five institutions - Group Caisse des Depots in France, KfW Bankengruppe in Germany, the UK Green Investment Bank, the European Investment Bank, and the European Bank for Reconstruction and Development - have provided over 100 billion euros of equity investment and financing for energy efficiency, renewable energy and sustainable transport projects. They use both traditional and innovative approaches to link low-carbon projects with finance through enhancing access to capital; facilitating risk reduction and sharing; improving the capacity of market actors; and shaping broader market practices and conditions. (authors)

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

    Directory of Open Access Journals (Sweden)

    Adam Steen

    2013-09-01

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

  4. Financial Statements

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

    users make on the basis of the financial information. .... IDRC's brand and reputation could impact partner- .... building and to provide internal services in support of the ...... maintains books of accounts, information systems, and financial and management controls that .... The significant accounting policies of the Centre are: a.

  5. Analysis of the Financial Support by the Croatian Ministry of Science, Education and Sports to Croatian Scientific Journals

    Directory of Open Access Journals (Sweden)

    Macan, B.

    2008-03-01

    Full Text Available The Ministry of Science, Education and Sports (MSES provides financial support for publishing scientific and scientific/professional journals . The journals should satisfy the following conditions: regular publishing, coherence with the “Notes for editing primary scientific publications”, inclusion in at least one international bibliographic database relevant for the specific scientific field, review procedure, existence of a web page with at least basic information about the journal and a table of contents of the latest issue. The MSES also provides financial help for publishing journals dedicated to promoting science, which is awarded by special decision of the Commission for publishing.2In the year 2007, the MSES financially supported 220 Croatian scientific, scientific/professional journals, and journals for the promotion of science from the fields of humanities, natural, technical, biotechnical, social, biomedical and health care sciences with 15 million Croatian kunas in total.5 More than 50 % of the supported journals are from humanities and social sciences, while only 20 of the titles (9 % belong to biotechnical journals (Fig. 1. Distribution of financial support by scientific fields is similar (Fig. 2. The average financial support is HRK 68,181.82 per journal.The highest average amount per journal is given to journals from biomedical and health care sciences (HRK 83,758.42, while the lowest support is given to humanities journals (HRK54,138.20 (Fig. 3.If we divide the amount of MSES financial support in 2007 into 5 classes, each class being HRK 50,000 , it is obvious that the majority of journals (122 titles or 55.45 % was supported with less than HRK 50,000; about a quarter of the journals with an amount between HRK 50,000 and HRK 100,000; and 11 journals with more than HRK 200,000 (Fig. 4.In order to compare the criteria for scientific advancement (papers published in journals covered by Thomson Scientific databases is given

  6. 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.

  7. 26 CFR 1.509(a)-3 - Broadly, publicly supported organizations.

    Science.gov (United States)

    2010-04-01

    ... elderly widow who was interested in encouraging the work of X, but had no other relationship to it. Solely... broadly based support from the general public, public charities, and governmental units which is necessary... funding is to be provided by the general public, by public charities, or by government grants, rather than...

  8. 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.

  9. TTI Phase 2 Institutional Support: Kenya Institute for Public Policy ...

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

    ... public expenditure management, food security, tourism, regional integration and trade, private-sector development, education, poverty, infrastructure, service ... internal goals and targets are met and to assess the impact of KIPPRA's work

  10. Public Health Specializations and Education Needs to Support Homeland Security

    National Research Council Canada - National Science Library

    Landguth, David C

    2006-01-01

    ... of terrorism and natural disasters. Understanding the deficiencies that exist by public health specialization, and identifying the knowledge base required for each specialization will help the United States to meet its future...

  11. TTI Phase 2 Institutional Support: Public Affairs Centre | IDRC ...

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

    This funding will enhance the Public Affairs Centre's (PAC) role as a credible ... and networks with national governments and international partners working on ... Birth registration is the basis for advancing gender equality and children's rights.

  12. 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.

  13. Dependability of results in conference abstracts of randomized controlled trials in ophthalmology and author financial conflicts of interest as a factor associated with full publication.

    Science.gov (United States)

    Saldanha, Ian J; Scherer, Roberta W; Rodriguez-Barraquer, Isabel; Jampel, Henry D; Dickersin, Kay

    2016-04-26

    as  20 %, and unclear in 14, 5, 14, and 7 pairs, respectively. First authors reporting of one or more conflicts of interest was associated with a greater likelihood of publication (RR = 1.31; 95 % CI = 1.04 to 1.64) and a shorter time-to-publication (log-rank p = 0.026). First author conflicts of interests that were associated with publication were financial support (RR = 1.50; 95 % CI = 1.19 to 1.90) and one or more gifts (RR = 1.42; 95 % CI = 1.05 to 1.92). The association between conflicts of interest and publication remained, irrespective of the statistical significance of the results. More than half the abstract/publication pairs exhibited some amount of discordance in the main outcome results, calling into question the dependability of conference abstracts. Regardless of the main outcome results, the conflicts of interests of the abstract's first author were associated with publication.

  14. Government financial support for civil aircraft research, technology and development in four European countries and the United States

    Science.gov (United States)

    Chandler, B.; Golaszewski, R.; Patten, C.; Rudman, B.; Scott, R.

    1980-01-01

    Data on the levels of government financial support for civil aircraft airframe and engine (CAAE) research and technology (R&T) in the United States and Europe (United Kingdom, West Germany, France and The Netherlands) and means of comparing these levels are provided. Data are presented for the years 1974-1977. European R&T expenditure data were obtained through visits to each of the four European countries, to the Washington office of the European Communities, and by a search of applicable literature. CAAE R&T expenditure data for the United States were obtained from NASA and Federal Aviation Administration (FAA).

  15. CRASH - Community Road Accident System Homepage : feasibility study on a European Road Safety Information System, financially supported by the European Commission.

    NARCIS (Netherlands)

    Brouwer, M. Poppe, F. Blokpoel, A. & Kars, V.

    2000-01-01

    This report is the result of a feasibility study, financially supported by the European Commission. The study investigated the possibilities for the development and maintenance of a European Road Safety Information System with relevant and internationally comparable information. Recommendations on

  16. Environmental Public Health Indicators Impact Report: Data and methods that support environmental public health decision-making by communities

    Science.gov (United States)

    This report presents the results of twenty competitively funded Science-To-Achieve-Results (STAR) grants in EPA's Environmental Public Health Indicators (EPHI) research program. The grantsdirectly supported health interventions, informed policy and decision-making, and improved t...

  17. Derisking Renewable Energy Investment. A Framework to Support Policymakers in Selecting Public Instruments to Promote Renewable Energy Investment in Developing Countries

    Energy Technology Data Exchange (ETDEWEB)

    Waissbein, Oliver; Glemarec, Yannick; Bayraktar, Hande; Schmidt, Tobias S.

    2013-03-15

    This report introduces an innovative framework to assist policymakers to quantitatively compare the impact of different public instruments to promote renewable energy. The report identifies the need to reduce the high financing costs for renewable energy in developing countries as an important task for policymakers acting today. The framework is structured in four stages: (i) risk environment, (ii) public instruments, (iii) levelised cost and (iv) evaluation. To illustrate how the framework can support decision-making in practice, the report presents findings from illustrative case studies in four developing countries. It then draws on these results to discuss possible directions for enhancing public interventions to scale-up renewable energy investment. UNDP is also releasing a financial tool for policymakers to accompany the framework. The financial tool is available for download on the UNDP website.

  18. 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...

  19. 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...

  20. 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.

  1. 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.

  2. Under the Law: Vouchers Multiply Even without Public Support

    Science.gov (United States)

    Underwood, Julie

    2015-01-01

    Public funding of private K-12 schooling through vouchers continues to be a contentious issue across the U.S., even though a solid majority of Americans continues to oppose them. The voucher plans run the risk of legal challenge for how they handle the rights of students with disabilities and whether they violate state constitutional provisions…

  3. Institutional Support : Kenya Institute for Public Policy Research and ...

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

    In 2006 the Government of Kenya passed an Act of Parliament making the Kenya Institute for Public Policy Research and Analysis (KIPPRA) the government's lead socioeconomic research institute. The Act exerts enormous demands on KIPPRA at a time when it is trying to recover from the senior staff turnover suffered in ...

  4. Supporting Public Administration with an Integrated BPR Environment

    Science.gov (United States)

    Ciaghi, Aaron; Villafiorita, Adolfo; Weldemariam, Komminist; Mattioli, Andrea; Phan, Quoc-Sang

    The definition or redesign of Public Administration (PA) procedures is particularly challenging. This is, for example, due to the requirement of cooperation of different organizational units and actors, different laws and procedures for the production of several artifacts, and maintaining traceability while integrating processes with new laws.

  5. Public Key Infrastructure (PKI) Interoperability: A Security Services Approach to Support Transfer of Trust

    National Research Council Canada - National Science Library

    Hansen, Anthony

    1999-01-01

    Public key infrastructure (PKI) technology is at a primitive stage characterized by deployment of PKIs that are engineered to support the provision of security services within individual enterprises, and are not able to support...

  6. Workforce gender, company size and corporate financial support are predictors of availability of healthy meals in Danish worksite canteens.

    Science.gov (United States)

    Thorsen, Anne Vibeke; Lassen, Anne Dahl; Andersen, Jens Strodl; Mikkelsen, Bent Egberg

    2009-11-01

    Environmental strategies at worksites may help consumers change dietary behaviour towards a more healthy diet. The present study aimed to evaluate the availability of healthy meal options at Danish worksite canteens and to identify predictors of worksite canteens providing healthy meals. A self-administered questionnaire was randomly mailed to 1967 worksite canteen managers. Besides information and characteristics about the canteen and the worksite, the canteen managers specified the menus available. Two different health groups (Healthy and Less Healthy) were defined in three different meal categories (Sandwiches, Hot meals and Salads) as well as a combined category (Combined) combining all the three meal categories. The characteristics of the worksites were compared with regard to the different health groups. Randomly selected Danish worksite canteens. 553 Danish worksite canteen managers replied, resulting in a response rate of 29 %. Only 12 % of the canteens applied to the Healthy group combining all the three meal categories. In particular, worksites with more than 75 % female employees served healthy menus on a frequent basis. The size of the worksite was positively correlated with more healthy meal options. Furthermore, the present study suggests a positive relationship between corporate financial support and the availability of healthy meal options. Among the selected variables studied, workforce gender, company size and corporate financial support were significant predictors of the availability of healthy meal options in worksite canteens. More research is needed on the role that variance in organisation environment plays for the potential of worksite intervention, to make a difference in terms of healthy eating.

  7. 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.

  8. 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

  9. Renewable energy policy design and framing influence public support in the United States

    Science.gov (United States)

    Stokes, Leah C.; Warshaw, Christopher

    2017-08-01

    The United States has often led the world in supporting renewable energy technologies at both the state and federal level. However, since 2011 several states have weakened their renewable energy policies. Public opinion will probably be crucial for determining whether states expand or contract their renewable energy policies in the future. Here we show that a majority of the public in most states supports renewable portfolio standards, which require a portion of the electricity mix to come from renewables. However, policy design and framing can strongly influence public support. Using a survey experiment, we show that effects of renewable portfolio standards bills on residential electricity costs, jobs and pollution, as well as bipartisan elite support, are all important drivers of public support. In many states, these bills' design and framing can push public opinion above or below majority support.

  10. 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

  11. 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...

  12. "Research Tools": Tools for supporting research and publications

    OpenAIRE

    Ebrahim, Nader Ale

    2014-01-01

    “Research Tools” can be defined as vehicles that broadly facilitate research and related activities. “Research Tools” enable researchers to collect, organize, analyze, visualize and publicized research outputs. Dr. Nader has collected over 700 tools that enable students to follow the correct path in research and to ultimately produce high-quality research outputs with more accuracy and efficiency. It is assembled as an interactive Web-based mind map, titled “Research Tools”, which is updated ...

  13. Who wants full membership? Characteristics of Turkish public support for EU membership

    OpenAIRE

    Çarkoğlu, Ali; Carkoglu, Ali

    2003-01-01

    Examines the basis of support and resistance to European Union (EU) membership among voters in Turkey. Issues concerning Turkey's candidacy for EU membership; Description of EU support across different constituencies of public opinion; Implications of EU membership support for EU-Turkey relations; Factors that influenced the expressed support for EU membership.

  14. Wedding Imagery and Public Support for Gay Marriage.

    Science.gov (United States)

    Brewer, Paul R; Wilson, David C; Habegger, Michael

    2016-08-01

    This study uses an experiment embedded in a large, nationally representative survey to test whether exposure to imagery of a gay or lesbian couple's wedding influences support for gay marriage. It also tests whether any such effects depend on the nature of the image (gay or lesbian couple, kissing or not) and viewer characteristics (sex, age, race, education, religion, and ideology). Results show that exposure to imagery of a gay couple kissing reduced support for gay marriage relative to the baseline. Other image treatments (gay couple not kissing, lesbian couple kissing, lesbian couple not kissing) did not significantly influence opinion.

  15. Public opinion and acceptability in Lithuania: Swedish support to the visitors' centre at Ignalina NPP

    International Nuclear Information System (INIS)

    Medeliene, Diana; Alvers, Margareta

    1998-01-01

    As the visitors' centre receives over 500 visitors per month it could be very interesting to take advantage of this fact and organise a survey of public opinion. First there must be a questionnaire prepared to be filled by visitors to the INPP, people of different sex, age, profession and education, coming from different regions. If needed, the same questionnaire could be spread in the biggest towns of Lithuania and in those parts of the country which are far away from the plant. The objective of the survey is to examine people's opinion about the energy sector and the role and safety of the INPP as well as to find out what they think about the future of the energy sector and nuclear. Another important question is if there is enough information about the INPP and the safety improvements. The comparison of results can certainly give interesting statistical data and conclusions. On the basis of the results of the survey an action plan can be prepared as part of the Public Information Programme. The visitors' centre was established in 1995 with the financial support from EBRD's Nuclear Safety Account. Sweden was asked for assistance by the INPP a year later and we stepped in when the centre was already well equipped and manned. Still, a lot was missing and together we made a list of priorities. First of all we ordered high quality ITV-equipment. Cameras were installed in the control room, reactor hall, turbine hall and in waste storage. Through monitors at the centre the visitors can see, in colour, what is going on inside the plant. Video films for general public were badly needed and SiP contacted a young Lithuanian film producer living in Stockholm. Two films are made: about every day work at the plant and about safety improvements financed within SiP's assistance programme. One of the films will be shown at PIME. At the same time SSI, the Swedish Institute for Radiation Protection, made a commitment to support the information centre and ordered a video film about

  16. 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

  17. ROLE OF MICRO FINANCIAL INSTITUTIONS FOR FARMERS AND MEDIUM SMALL BUSINESSES SUPPORT MIFEE

    Directory of Open Access Journals (Sweden)

    Demas Wamaer

    2017-07-01

    Full Text Available MFI is one of the financial institutions to finance rural economic activities where the majority of the enterprises are in micro or SME segments. Some of the participating villages of PUAP SME programs are generally engaged in agriculture, livestock, and trading of agricultural products. MIFEE sees Indonesia's economic development opportunities through MP3EI. Research objectives: recommendation of the role of MFIs or SMEs in developing a business. Outcome: there are 12 MFIs and 323 SMEs in Merauke, 20 percent are agricultural SMEs that act as capital providers for SMEs and increase farmers' capital. In order for the role of MFIs to be sustainable and increasing, it is necessary to coordinate with Dinas Perindagkop as institutional coach of MFIs with MIFEE related programs. Coordination needs to be done also cooperatives, banks, and colleges to find solutions to capital problems. It is necessary to find an effort to introduce the role of MFIs in assisting farmers or users of other R & D outcomes, in particular leading to reform of MFIs already established in previous programs, such as PUAP and MIFEE.

  18. Basic Education and Policy Support Activity: Tools and Publications.

    Science.gov (United States)

    Creative Associates International, Inc., Washington, DC.

    The Basic Education and Policy Support (BEPS) Activity is a United States Agency for International Development (USAID)-sponsored, multi-year initiative designed to further improve the quality of, effectiveness of, and access to formal and nonformal basic education. This catalog is one element of the BEPS information dissemination process. The…

  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. 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.

  2. The Effect of Economic Inflation on Local Public Library Support in Kentucky, 1967-1976.

    Science.gov (United States)

    Smith, Robert C.

    This study was developed on the hypothesis that economic inflation reduced the purchasing power of local support for public libraries from 1967 through fiscal 1976. The total local support for public libraries in each county in each year of the study was adjusted from the reported nominal amount to the relative Consumer Price Index value of 1967…

  3. Real-time decision support and information gathering system for financial domain

    Science.gov (United States)

    Tseng, Chiu-Che; Gmytrasiewicz, Piotr J.

    2006-05-01

    The challenge of the investment domain is that a large amount of diverse information can be potentially relevant to an investment decision, and that, frequently, the decisions have to be made in a timely manner. This presents the potential for better decision support, but poses the challenge of building a decision support agent that gathers information from different sources and incorporates it for timely decision support. These problems motivate us to investigate ways in which the investors can be equipped with a flexible real-time decision support system to be practical in time-critical situations. The flexible real-time decision support system considers a tradeoff between decision quality and computation cost. For this purpose, we propose a system that uses the object oriented Bayesian knowledge base (OOBKB) design to create a decision model at the most suitable level of detail to guide the information gathering activities, and to produce an investment recommendation within a reasonable length of time. The decision models our system uses are implemented as influence diagrams. We validate our system with experiments in a simplified investment domain. The experiments show that our system produces a quality recommendation under different urgency situations. The contribution of our system is that it provides the flexible decision recommendation for an investor under time constraints in a complex environment.

  4. THEORETICAL ASPECTS OF FINANCIAL SUPPORT OF MACROECONOMIC STABILITY OF UKRAINE FROM THE POSITION OF SUSTAINABLE DEVELOPMENT

    Directory of Open Access Journals (Sweden)

    Yurii Barskyi

    2015-09-01

    Tax incentives for sustainable development of the region are significantly influenced by: finance of commercial enterprises of all forms of ownership operating in the region, the finance of social institutions operating in the region. The finances of public organizations and charity funds operating in the region, as well as the finances of households of the region; consolidated regional budget funds and state trust funds operating in the region.

  5. [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).

  6. 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...

  7. Medical technology companies broaden role to support the financial success of clinics.

    Science.gov (United States)

    Johansson, Soren

    2003-01-01

    Market challenges continue to mount for hospitals and clinics, causing an unparalleled focus on profitability and return on investment for services. To support these challenges, technology suppliers that were once content to deliver and install equipment have become partners with the institutions they serve. Savvy technology companies are offering an extensive array of services that assist facilities in the planning, cost justification, implementation and ongoing support of their technology. The result is a marriage of progress and profit, resulting in solutions that enhance both the quality of care and the bottom line.

  8. Public Knowledge of Monarchs and Support for Butterfly Conservation

    Directory of Open Access Journals (Sweden)

    Jerrod Penn

    2018-03-01

    Full Text Available Pollinator populations in North America are in decline, including the iconic monarch butterfly. In order to determine if public knowledge of monarchs informs opinions on butterfly conservation, we surveyed the public to assess their knowledge of monarchs. We also asked participants about their attitudes towards general butterfly conservation and if they believe that butterfly gardens contribute to conservation. Respondents generally had some knowledge of monarchs but were unaware of monarch population declines and the necessity of milkweed to their life cycle. Respondent knowledge was correlated with more positive attitudes about butterfly conservation. Furthermore, membership in an environmental organization increased the likelihood that the participant had prior knowledge of monarchs and cared about monarch conservation. Respondent socioeconomic factors of age and sex were also significantly correlated with conservation attitudes—older and female participants had more positive attitudes towards general butterfly conservation. Interestingly, females were also less likely than males to admit having prior knowledge of monarchs, indicating that gender may also play an important role in conservation outreach efforts. Our study indicates that educational efforts need to be directed more toward individuals not already associated with an environmental organization as these individuals are predisposed to regard conservation positively.

  9. 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.

  10. 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.

  11. A Decision Support Model and Tool to Assist Financial Decision-Making in Universities

    Science.gov (United States)

    Bhayat, Imtiaz; Manuguerra, Maurizio; Baldock, Clive

    2015-01-01

    In this paper, a model and tool is proposed to assist universities and other mission-based organisations to ascertain systematically the optimal portfolio of projects, in any year, meeting the organisations risk tolerances and available funds. The model and tool presented build on previous work on university operations and decision support systems…

  12. On Financial Support System for Compulsory Education in China's Western Minority Areas

    Science.gov (United States)

    Jinyu, Qi

    2008-01-01

    China's Western Development is a policy adopted to boost its less developed Western regions, that is, a systematic project and a longterm and arduous task. The development of compulsory education in China's minority areas is the key to it. This paper attempts to use the beneficial experience of developing compulsory education support system of…

  13. Financial Support and Challenges for Educational Technology Companies: Then, Now, and Looking Ahead

    Science.gov (United States)

    Billings, Karen J.; Blaschke, Charles L.

    2016-01-01

    The authors review past and current funding/support for U.S. K-12 educational technology companies. They review both who provided the funding for product development and the reasons why. They look back to the 1960s and 1970s, when federal government agencies helped produce computer-based materials, then how the schools' access to technology…

  14. Fiscal Equalization in the System of Financial Support of Ukraine’s Regions: the Current State and Vector of Development

    Directory of Open Access Journals (Sweden)

    Voznyak Halyna V.

    2016-08-01

    Full Text Available The peculiarities in the functioning of the current system of inter-budget relations in Ukraine from the perspective of its impact on the regional development have been disclosed. The instruments of implementing fiscal equalization are analyzed, the functioning structure of inter-budget transfers in Ukraine is presented, its characteristics are given. The study demonstrates that the domestic financial equalization system is unable to perform its functions. The conducted analysis of the dynamics and structure of inter-budget transfers made it possible to identify a number of shortcomings in the sphere of inter-budget relations: the excessive centralization of financial resources of regions and their transfer dependence; the imbalances and low revenue capacity of local budgets; the imperfect mechanisms for calculating transfers and terms of transferring, etc. It is noted that in the process of implementing the budgetary policy of the regions, it is advisable to pay more attention to forms of budget support and methods of budgetary regulation.

  15. The Impact of the Affordable Care Act on North Carolinian Breast Cancer Patients Seeking Financial Support for Treatment.

    Science.gov (United States)

    Obeng-Gyasi, Samilia; Tolnitch, Lisa; Greenup, Rachel A; Shelley Hwang, E

    2016-10-01

    The Affordable Care Act (ACA) was instated on 23 March 2010 to improve healthcare quality, reduce costs, and increase access. The Pretty in Pink Foundation (PIPF), a non-profit 501(C)(3) organization in North Carolina, provides financial assistance and in-kind support to individuals seeking help with breast cancer care. The objective of this study was to determine whether sociodemographic variables and treatment services varied among PIPF recipients since enactment of the ACA. North Carolinians who received financial assistance from the PIPF between 1 January 2013 and 31 December 2014 were included in the study, and the cohort was divided into two groups based on receipt of assistance before or after the enactment of the ACA. Descriptive statistics were tabulated as frequencies. Comparative univariate analysis between both groups was conducted using the χ (2) and Mann-Whitney U tests. All tests were two-sided and a p value reduction in subjects receiving assistance from the PIPF; however, no change in their insurance status has been observed.

  16. 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...

  17. 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...

  18. 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.

  19. Professional and Educational Initiatives, Supports, and Opportunities for Advanced Training in Public Health

    OpenAIRE

    Truong, Hoai-An; Patterson, Brooke Y.

    2010-01-01

    The United States is facing a public health workforce shortage and pharmacists have the opportunity and obligation to address this challenge in health care. There have been initiatives and supports from within and beyond the profession for the pharmacist's role in public health. This article identifies existing professional and educational initiatives for the pharmacist's expanded role in public health, as well as postgraduate and other advanced educational opportunities in public health. Rec...

  20. Mixing the grant cocktail: towards an understanding of the outcomes of financial support to small firms

    OpenAIRE

    Seamus McGuinness; Mark Hart

    2004-01-01

    One of the key policy objectives of government at national and regional level, is to overcome the constraints preventing local industry achieving greater competitiveness in the international marketplace. This paper examines the impact of grant assistance to Northern Ireland small firms delivered over the period 1994 - 97 by the former Local Enterprise Development Unit through its Growth Business Support Programme (GBSP). Previous work by the authors showed that there was some tentative eviden...

  1. India : Note on Public Financial Management and Accountability in Centrally Sponsored Schemes

    OpenAIRE

    World Bank

    2006-01-01

    The budget outlay for Centrally Sponsored Schemes (CSS) for India in 2005-06 is significantly higher as compared to the previous year's level of Rs.395,000 million. This includes increased allocations for rural roads, rural employment, and education and nutritional support for pre-school children. At present there are over 200 such schemes in operation, of which a dozen accounts for more t...

  2. Debt management and financial planning support for primary care students and residents at Boston University School of Medicine.

    Science.gov (United States)

    Terrell, C; Hindle, D

    1999-01-01

    Boston University Medical Center created the Office of Residency Planning and Practice Management as part of The Robert Wood Johnson Foundation's Generalist Physician Initiative. Since 1995, the office has improved the medical center's ability to promote and support the generalist career decisions of its students and residents by removing indebtedness as a disincentive. After a brief review of the relationship between indebtedness and specialty selection, the authors delineate the nature and volume of debt-management assistance provided by the office to students and residents through individual counseling sessions, workshops, and other means between April 1995 and March 1998. A case study shows the progression of these services throughout residency training. The medical center also coordinates its debt-management assistance with counseling from physician-oriented financial planning groups. In conclusion, the authors discuss several characteristics of a successful debt-management program for residents.

  3. Workforce gender, company size and corporate financial support are predictors of availability of healthy meals in Danish worksite canteens

    DEFF Research Database (Denmark)

    Thorsen, Anne Vibeke; Lassen, Anne Dahl; Andersen, Jens Strodl

    2009-01-01

    . Design: A self-administered questionnaire was randomly mailed to 1967 worksite canteen managers. Besides information and characteristics about the canteen and the worksite. the canteen managers specified the Menus available Two different health groups (Healthy and Less Healthy) were defined in three...... Danish worksite canteen managers replied, resulting in a response rate of 29% Results Only 12% of the canteens applied to the Healthy group combining all the three meal categories in particular, worksites with more than 75% female employees served healthy menus on a. frequent basis The size...... of the worksite was positively correlated with more healthy meal options Furthermore, the present study suggest.,, I positive relationship between corporate financial support and the availability of healthy meal options Conclusions Among the selected variables Studied, workforce gender, company size and corporate...

  4. Effects of Soft Loans and Credit Guarantees on Performance of Supported Firms: Evidence from the Czech Public Programme START

    Directory of Open Access Journals (Sweden)

    Ondřej Dvouletý

    2017-12-01

    Full Text Available The purpose of this article was to conduct an empirical evaluation of the Czech public programme START, which was funded from the European Regional Development Fund. The programme lasted from 2007–2011, and supported new entrepreneurs through the zero interest soft loans and credit guarantees. The counterfactual analysis (using three matching techniques: propensity score, nearest neighbour, and kernel was conducted on the firm level and investigated the changes in financial performance (net profits, return on assets (ROA, return on equity (ROE, sales, assets turnover, and debt ratio of the supported firms four years after the end of intervention. The obtained findings could not support the hypothesis assuming a positive impact of the programme on the firm’s performance. On the contrary, supported companies reported on average lower sales and lower return on assets, when compared to the control group. The remaining variables could not prove any statistically significant impact of the programme. Indicators measuring firm’s profitability (net profit, return on assets, and return on equity suggested a negative influence of the programme and the variable representing debt ratio further indicated that firms that were supported by the programme reported on average higher debt ratio in comparison with the control group. Several policy implications are discussed in the study.

  5. The Astrophysics Source Code Library: Supporting software publication and citation

    Science.gov (United States)

    Allen, Alice; Teuben, Peter

    2018-01-01

    The Astrophysics Source Code Library (ASCL, ascl.net), established in 1999, is a free online registry for source codes used in research that has appeared in, or been submitted to, peer-reviewed publications. The ASCL is indexed by the SAO/NASA Astrophysics Data System (ADS) and Web of Science and is citable by using the unique ascl ID assigned to each code. In addition to registering codes, the ASCL can house archive files for download and assign them DOIs. The ASCL advocations for software citation on par with article citation, participates in multidiscipinary events such as Force11, OpenCon, and the annual Workshop on Sustainable Software for Science, works with journal publishers, and organizes Special Sessions and Birds of a Feather meetings at national and international conferences such as Astronomical Data Analysis Software and Systems (ADASS), European Week of Astronomy and Space Science, and AAS meetings. In this presentation, I will discuss some of the challenges of gathering credit for publishing software and ideas and efforts from other disciplines that may be useful to astronomy.

  6. Fiscal instruments for the financial support of renewable in the Netherlands

    International Nuclear Information System (INIS)

    Kwant, K.W.; Iepsma, J.; Pfeiffer, A.E.

    1997-01-01

    Green electricity is not a fiscal instrument, but rather a commercial way of selling renewable energy. Some utility providers start selling green electricity at a premium rate of about 4 cents above the normal price of 28.5 cents/kWhe. The additional sum is used to pay the producers of renewable electricity. In the Netherlands, the new green investment scheme became operational in January 1995. The idea is that private income from green investment, the dividend or interest on these specific green funds, should not be subject to income tax. This allows Green Funds to offer a lower interest rate to the public and thereby make the money available at a lower interest rate also to the green projects. (EG)

  7. Fiscal instruments for the financial support of renewable in the Netherlands

    Energy Technology Data Exchange (ETDEWEB)

    Kwant, K W; Iepsma, J; Pfeiffer, A E [Novem, Netherlands Agency for Energy and the Envionment, Utrecht (Netherlands)

    1997-08-01

    Green electricity is not a fiscal instrument, but rather a commercial way of selling renewable energy. Some utility providers start selling green electricity at a premium rate of about 4 cents above the normal price of 28.5 cents/kWhe. The additional sum is used to pay the producers of renewable electricity. In the Netherlands, the new green investment scheme became operational in January 1995. The idea is that private income from green investment, the dividend or interest on these specific green funds, should not be subject to income tax. This allows Green Funds to offer a lower interest rate to the public and thereby make the money available at a lower interest rate also to the green projects. (EG)

  8. Science and Technology in Africa: The African Union New Initiative and Financial Support Perspectives

    Science.gov (United States)

    Ezin, Jean-Pierre

    2010-02-01

    Physics, which is widely touted as the most fundamental of the sciences, underpins the progress in all other branches of science and has a wide range of applications in economic development, including in health, energy research, food security, communication technology and climate change. The African Union (AU) Commission articulates the continental vision of its Member States and its programs are designed to directly contribute to its social and economic development and integration efforts. In the area of science and technology the Department has developed Africa's Science and Technology Consolidated Plan of Action as a strategic policy document through the AU system of conference of ministers responsible for science to guide the continent on common priority programs. The programs in this plan of action that have been transformed into bankable projects under the Book of ``lighthouse projects Phase 1'', adequately respond to Africa's challenges and development needs using science. They can be summarized into three main themes: a pan-African university (PAU) initiative (to combine higher education and scientific research as a network of differentiated PAU in each of the five African regions), African research grants (to strengthen the research capacity of the African institutions and upgrading infrastructures, consolidating their accumulated asset of scientific knowledge), popularization of science and technology and promotion of public participation (to build public understanding and raising awareness on science and technology as a driving agent for social and economic progress for Africa and its integration process) and a science and technology institutional capacity building program). This talk will review these programs as well as the vision of the African Development Bank role in it. )

  9. Driven to Support: Individual- and County-Level Factors Associated With Public Support for Active Transportation Policies.

    Science.gov (United States)

    Cradock, Angie L; Barrett, Jessica L; Chriqui, Jamie F; Evenson, Kelly R; Goins, Karin Valentine; Gustat, Jeanette; Heinrich, Katie M; Perry, Cynthia K; Scanze, Michele; Schmid, Thomas L; Tabak, Rachel G; Umstattd Meyer, M Renee; Valko, Cheryl

    2018-03-01

    To assess predictors of stated support for policies promoting physically active transportation. Cross-sectional. US counties selected on county-level physical activity and obesity health status. Participants completing random-digit dialed telephone survey (n = 906). Survey measures assessed stated support for 5 policies to promote physically active transportation, access to active transportation facilities, and time spent in a car. County-level estimates included household car dependence and funding for bicycle-pedestrian projects. Multivariable generalized linear mixed models using binary distribution and logit link, accounting for clustering within county. Respondents supported policies for accommodating bicyclists and pedestrians through street improvements (89%), school active transportation programs (75%), employer-funded active commuting incentives (67%), and allocation of public funding (68%) and tax support (56%) for building and maintaining public transit. Residents spending >2 h/d (vs public transit (OR: 1.85; CI: 1.24-2.77) improvements. Residents in counties investing >$1.6 million in bicycle and pedestrian improvements expressed greater support for funding (OR: 1.71; CI: 1.04-2.83) and tax increases (OR: 1.73; CI: 1.08-2.75) for transit improvements compared to those with lower prior investments (transportation is higher where relevant investments in active transportation infrastructure are large (>$1.6 M), public transit is nearby, and respondents drive >2 h/d.

  10. Brookings supports breastfeeding: using public deliberation as a community-engaged approach to dissemination of research.

    Science.gov (United States)

    Anderson, Jenn; Kuehl, Rebecca A; Mehltretter Drury, Sara A; Tschetter, Lois; Schwaegerl, Mary; Yoder, Julia; Gullickson, Heidi; Lamp, Jamison; Bachman, Charlotte; Hildreth, Marilyn

    2017-12-01

    Empirical evidence demonstrates myriad benefits of breastfeeding for mother and child, along with benefits to businesses that support breastfeeding. Federal and state legislation requires workplace support for pumping and provides protections for public breastfeeding. Yet, many are unaware of these laws, and thus, support systems remain underdeveloped. We used a community-based approach to spread awareness about the evidence-based benefits of breastfeeding and breastfeeding support. We worked to improve breastfeeding support at the local hospital, among local employers, and throughout the broader community. Our coalition representing the hospital, the chamber of commerce, the university, and local lactation consultants used a public deliberation model for dissemination. We held focus groups, hosted a public conversation, spoke to local organizations, and promoted these efforts through local media. The hospital achieved Baby-Friendly status and opened a Baby Café. Breastfeeding support in the community improved through policies, designated pumping spaces, and signage that supports public breastfeeding at local businesses. Community awareness of the benefits of breastfeeding and breastfeeding support increased; the breastfeeding support coalition remains active. The public deliberation process for dissemination engaged the community with evidence-based promotion of breastfeeding support, increased agency, and produced sustainable results tailored to the community's unique needs.

  11. Framing messages about weight discrimination: impact on public support for legislation.

    Science.gov (United States)

    Puhl, R M; Heuer, C; Sarda, V

    2011-06-01

    To assess the public support for potential legislation to prohibit weight-based discrimination against obese individuals in the United States, and to examine whether certain message frames about weight discrimination influence public support. Participants were randomly assigned to read one of the four paragraphs that framed the topic of weight discrimination in a distinct way (or a control condition with no paragraph). Participants were then asked to indicate their level of support for six antidiscrimination laws. A national sample of 1114 participants (48% women, 52% men), mean age 44.78 years (s.d. = 15.93). There was moderate support for several laws to prohibit weight-based discrimination, but gender differences were observed across experimental conditions indicating that some message frames may increase support for certain laws among women, but not men. However, message frames had no effect on support for laws with specific provisions to prohibit weight discrimination in the workplace, suggesting that public support for these particular legal measures is consistent and high (65% of men and 81% of women expressed support) regardless of how the issue of weight discrimination is framed to the public. The present findings provide evidence of current levels of public support for legislation to prohibit weight-based discrimination, and offer potential ways for policy makers and interest groups to communicate messages about weight discrimination in efforts to increase support.

  12. POSSIBILITIES OF FINANCIAL SUPPORT TO SMALL AND MEDIUM HOTEL COMPANIES IN SERBIA

    Directory of Open Access Journals (Sweden)

    Dragoljub Barjaktarovic

    2010-06-01

    Full Text Available Abstract:Small and medium hotel companies in the majority of developed tourist countries have dominant role in hotel industry. The same situation is with Serbia. An important precondition for successful business of a hotel is accepting and applying basic pillars of marketing concept i.e. satisfying needs and expectations of guests inorder to achieve profit. Small hotel companies have specific problems in their daily business. Top priority in management and surviving of hotels is cash, because fixed costs are very dominant so hotels earmark more resources for them than for marketing. This means higher engagement and involvement of the state in furtherdevelopment of small and medium hotel companies in Serbia. The state should provide favourable subsidized credit lines for small and medium hotel companies in Serbia, through appropriate support programmes.

  13. 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.

  14. 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.

  15. A Suggestion for Restoring Public Support for Public Schools: Learn to Invite Patrons.

    Science.gov (United States)

    Roebuck, Flora N.; Russell, Gene; Wedel, Mack

    1998-01-01

    Proposes that the increasing disavowal of public schools results from experience with day-by-day disinviting behaviors. The suggested remedy is for educators to evaluate their on-the-job responses to their patrons. Wherever subminimal interpersonal conditions are identified, participants should learn to invite people to education. Presents a case…

  16. Provision of financial services, violation of public law conduct of business rules, and private law norm settinga Dutch, German, and European perspective

    NARCIS (Netherlands)

    Wallinga, Marnix

    2014-01-01

    Legal uncertainty exists with regards to the relationship between a violation of public law conduct of business rules and private law norm setting. In the area of financial services this uncertainty has led to the question whether private law duties of care can deviate from the norms pursuant to

  17. How Need-Based Financial Aid Reduces College Attrition among Low-Income Public University Students: The Role of Time Use

    Science.gov (United States)

    Goldrick-Rab, Sara; Harris, Douglas N.; Benson, James

    2011-01-01

    The authors examine whether a need-based financial grant distribution "at random" to 1,500 Wisconsin Pell Grant recipients attending 13 public universities had an impact on how they allocated their time devoted to (a) working, (b) studying, (c) sleeping, and (d) socializing. To test whether time use mediates the relationship between aid…

  18. ANALYSIS OF FINANCIAL INSTRUMENTS THE BASIS SUPPORT THE DEVELOPMENT OF RURAL AREAS AND FISHERIES SECTOR, ROMANIA DURING 2007-2013

    Directory of Open Access Journals (Sweden)

    CHIRCULESCU MARIA FELICIA

    2014-08-01

    Full Text Available This study presents funding opportunities to support investment and rural development and fisheries sector. Adoption of the national program and rural development as a strategic document for implementing European programs meant for rural Romania assumption of an intervention model is based on a medium-term strategy on the development of the village world. The work is based on the analysis of official documents indicating alignment programs of intervention policies in the field and on their analysis of available data that refers to the current state of implementation of programs referring to Romanian rural development. Given that the Common Agricultural Policythe (CAP budget for 2014-2020 is higher than the amounts allocated for the 2007-2013 program, consider that in determining the coordinates of financial allocation for the next year must take into account the problems encountered in previous period to eliminate them, because the efficiency of the implementation of funds to support rural development objectives depends largely on rural transformation internally and reducing disparities in the regions and communities, and externally in relation to Member States of the European Union .

  19. 75 FR 81684 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Science.gov (United States)

    2010-12-28

    ... Accounting Oversight Board Budget and Annual Accounting Support Fee for Calendar Year 2011 The Sarbanes-Oxley Act of 2002, as amended (the ``Sarbanes-Oxley Act''), established the Public Company Accounting... through registration of public accounting firms and standard setting, inspection, and disciplinary...

  20. 78 FR 11915 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Science.gov (United States)

    2013-02-20

    ... Accounting Oversight Board Budget and Annual Accounting Support Fee for Calendar Year 2013 The Sarbanes-Oxley Act of 2002, as amended (the ``Sarbanes-Oxley Act''),\\1\\ established the Public Company Accounting... through registration of public accounting firms and standard setting, inspection, and disciplinary...

  1. 77 FR 2576 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Science.gov (United States)

    2012-01-18

    ... Accounting Oversight Board Budget and Annual Accounting Support Fee for Calendar Year 2012 The Sarbanes-Oxley Act of 2002, as amended (the ``Sarbanes-Oxley Act''),\\1\\ established the Public Company Accounting... through registration of public accounting firms and standard setting, inspection, and disciplinary...

  2. Income Inequality, the Median Voter, and the Support for Public Education. NBER Working Paper No. 16097

    Science.gov (United States)

    Corcoran, Sean; Evans, William N.

    2010-01-01

    Using a panel of U.S. school districts spanning 1970-2000, we examine the relationship between income inequality and fiscal support for public education. In contrast with recent theoretical and empirical work suggesting a negative relationship between inequality and public spending, we find results consistent with a median voter model, in which…

  3. Towards Public Key Encryption Scheme Supporting Equality Test with Fine-Grained Authorization

    NARCIS (Netherlands)

    Tang, Qiang

    2011-01-01

    In this paper we investigate a new category of public key encryption schemes which supports equality test between ciphertexts. With this new primitive, two users, who possess their own public/private key pairs, can issue token(s) to a proxy to authorize it to perform equality test between their

  4. Public Key Encryption Supporting Plaintext Equality Test and User-Specified Authorization

    NARCIS (Netherlands)

    Tang, Qiang

    2011-01-01

    In this paper we investigate a category of public key encryption schemes which supports plaintext equality test and user-specified authorization. With this new primitive, two users, who possess their own public/private key pairs, can issue token(s) to a proxy to authorize it to perform plaintext

  5. Does public awareness increase support for invasive species management? Promising evidence across taxa and landscape types

    Czech Academy of Sciences Publication Activity Database

    Novoa, Ana; Dehnen-Schmutz, K.; Fried, J.; Vimercati, G.

    2017-01-01

    Roč. 19, č. 12 (2017), s. 3691-3705 ISSN 1387-3547 R&D Projects: GA ČR GB14-36079G Institutional support: RVO:67985939 Keywords : alien species * attitudes * non-native species * pPublic opposition * public perception Subject RIV: EH - Ecology, Behaviour OBOR OECD: Ecology Impact factor: 2.473, year: 2016

  6. Public Support for Drunk-Driving Countermeasures: Social Policy for Saving Lives.

    Science.gov (United States)

    Applegate, Brandon K.; And Others

    1995-01-01

    Reports results of a community survey, conducted to investigate the option of addressing drunk driving as a public health issue rooted in social institutions, that found that the public endorsed reducing drunk driving through legal deterrence and rehabilitation, but was also willing to support several socially based interventions. (LKS)

  7. FINANCING PUBLIC TRANSPORT SERVICES FROM PUBLIC FUNDS

    Directory of Open Access Journals (Sweden)

    Miloš POLIAK

    2017-12-01

    Full Text Available The paper deals with the issue of efficiency of public passenger transport through financial support from public funds from the perspective of improving road safety. The aim is to verify the hypothesis that financing public passenger transport from public funds is a significant tool to influence the number of passengers carried by individual automobile transport, and thus it can be used a tool for influencing road safety in a particular territory. The first part of the paper analyses the sources for financial support of public passenger transport. The next part describes the assumptions for improving road safety through increasing the support of public passenger transport. The last part analyses possible impacts of financing public passenger transport on the road safety in relation to the specified hypothesis.

  8. Public support for alcohol policies associated with knowledge of cancer risk.

    Science.gov (United States)

    Buykx, Penny; Gilligan, Conor; Ward, Bernadette; Kippen, Rebecca; Chapman, Kathy

    2015-04-01

    Several options are advocated by policy experts to mitigate alcohol-related harms, although the most effective strategies often have the least public support. While knowledge of tobacco-related health risks predicts support for relevant public health measures, it is not known whether knowledge of alcohol health risks is similarly associated with the acceptability of policies intended to reduce alcohol consumption and related harms. This study aims to gauge public support for a range of alcohol policies and to determine whether or not support is associated with knowledge of a long-term health risk of alcohol consumption, specifically cancer. 2482 adults in New South Wales (NSW), Australia, participated in an online survey. Logistic regression analysis was used to examine the association between demographic data, alcohol consumption, smoking status, knowledge of alcohol as a risk factor for cancer and support for alcohol-related policies. Most participants were supportive of health warnings, restricting access to internet alcohol advertising to young people, and requiring information on national drinking guidelines on alcohol containers. Almost half of participants supported a ban on sport sponsorship, while less than 41% supported price increases, volumetric taxation, or reducing the number of retail outlets. Only 47% of participants identified drinking too much alcohol as a risk factor for cancer. Knowledge of alcohol as a risk factor for cancer was a significant predictor of support for all policies, while level of alcohol consumption had a significant inverse relationship with policy support. The finding that support for alcohol management policies is associated with awareness that drinking too much alcohol may contribute to cancer could assist in the planning of future public health interventions. Improving awareness of the long term health risks of alcohol consumption may be one avenue to increasing public support for effective alcohol harm-reduction policies

  9. Administrative Support and Its Mediating Effect on US Public School Teachers

    Science.gov (United States)

    Tickle, Benjamin R.; Chang, Mido; Kim, Sunha

    2011-01-01

    This study examined the effect of administrative support on teachers' job satisfaction and intent to stay in teaching. The study employed a path analysis to the data of regular, full-time, public school teachers from the Schools and Staffing Survey teacher questionnaire. Administrative support was the most significant predictor of teachers' job…

  10. Financial viability study using a heat pump as an alternative to support solar collector for water heating in Southeastern Brazil

    Energy Technology Data Exchange (ETDEWEB)

    Reis, Roberts Vinicius de Melo; Oliveira, Raphael Nunes; Machado, Luiz; Koury, Ricardo Nassau N. [Universidade Federal de Minas Gerais (UFMG), Belo Horizonte, MG (Brazil). Dept. of Mechanical Engineering], E-mails: robertsreis@ufmg.br, luizm@demec.ufmg.br, koury@ufmg.br

    2010-07-01

    Along with related greenhouse effect environmental issues, constant problems changes in oil prices,make the use of solar energy an important renewable energy source. Brazil is a country which is privilege, considering the high rates of solar irradiation present throughout most of the entire national territory. Nevertheless, during certain times of the year, a solar energy deficit, leads solar systems to require electrical resistance support. The use of electrical resistance represents 23.5% of electric energy consumption and it presents a low residential energy efficiency. The purpose of this work is conducting a study of Brazilian States in the Southeastern region regarding the financial viability of replacing a resistive system combined with the use of solar collector and a heat pump. One such heat pump has been designed, constructed and tested experimentally. The average performance coefficient is equal to 2.10, a low value due to the use of a hermetic reciprocating compressor. Despite this low-moderate price coefficient of acquisition and installation of a heat pump, a return on investment in from 2.1 to 2.7 years can be expected. Whereas the equipment has a useful life of about 20 years, this period of return on investment is interesting. (author)

  11. Financialization and financial profit

    Directory of Open Access Journals (Sweden)

    Arturo Guillén

    2014-09-01

    Full Text Available This article starts from the critical review of the concept of financial capital. I consider it is necessary not to confuse this category with of financialization, which has acquired a certificate of naturalization from the rise of neoliberalism. Although financial monopoly-financial capital is the hegemonic segment of the bourgeoisie in the major capitalist countries, their dominance does not imply, a fortiori, financialization of economic activity, since it depends of the conditions of the process reproduction of capital. The emergence of joint stock companies modified the formation of the average rate of profit. The "promoter profit" becomes one of the main forms of income of monopoly-financial capital. It is postulated that financial profit is a kind of "extraordinary surplus-value" which is appropriated by monopoly-financial capital by means of the monopolistic control it exerts on the issue and circulation of fictitious capital.

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

    Directory of Open Access Journals (Sweden)

    Vynogradnya Vita

    2016-11-01

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

  13. Conceptualising Unconscionability in the Context of Risky Financial Transactions: How to Converge Public and Private Law Approaches?

    NARCIS (Netherlands)

    Cherednychenko, O.O.; Kenny, M.; Devenney, J.; Fox O’Mahony, L.

    2010-01-01

    While financial services are essential for the everyday life of EU citizens and for the EU economy at large, some of them entail very high risks which may particularly affect the vulnerable in financial transactions. Thus, for example, the provision of investment services by the bank may lead to

  14. VAR—ANALYSIS OF GLOBAL FINANCIAL ECONOMIC CRISIS IMPACT ON PUBLIC BUDGET AND UNEMPLOYMENT: EVIDENCE FROM THE ECONOMY OF THE KYRGYZ REPUBLIC

    Directory of Open Access Journals (Sweden)

    Nargiza Bakytovna Alymkulova

    2016-12-01

    Full Text Available The Global financial crisis hit the economy of the Kyrgyz Republic by the third wave of its transmission in the early of 2009. The article examines the impact of the Global financial economic crisis on the public budget and unemployment of the Kyrgyz Republic. We analyzed the transmission of the crisis on the public budget firstly and its effect on unemployment level by using the vector autoregression approach (VAR and quarterly data for 2005–2013 within the framework of IS-LM model for small open economies with floating exchange rate. There is an inverse relationship between the public budget and remittances inflow, liquidity level, volume of deposits, and exchange rate. As a result of the study, the fall in remittances inflows, liquidity level of the banking system, depreciation of the national currency lead to an increase in public revenue. Therefore, the increase in public spending during the crisis period, with the aim of unemployment reduction, may be considered as a crucial policy. The study result allows to policy-makers to exactly know what channels of transmission mechanism transfer the Global crisis on the public budget and its effect on unemployment level of the republic in order to undertake anticrisis macroeconomic policy. The final result of the study indicates that the increase of unemployment level by 1 % requires the increase of public spending by 0.63 %.

  15. Effort to earn public support and confidence in Hanford Site cleanup work

    International Nuclear Information System (INIS)

    Brown, M.C.; Edwards, C.; Beers, A.A.

    1991-09-01

    Public involvement is needed for Hanford Site cleanup to succeed. If people do not know about, understand, and support cleanup, it will be more difficult and expensive. The Tri-Party Agreement calls for public involvement in decisions about cleanup options and schedules. This paper defines what public involvement means and how the Washington State Department of Ecology (Ecology), US Environmental Protection Agency (EPA), and US Department of Energy (DOE) have conducted it. Experience and survey research have shown ways to improve our performance. While we have improved our conduct of public meetings, we must identify other ways to involve the public. Efforts continue to open decision making earlier in the decision process, to share information that is clear and understandable, and to open the channels of communication. We have made good progress. We have many opportunities to continue to improve. This paper describes some of the highlights and lessons learned in public involvement in Hanford Site cleanup. 4 refs

  16. Efforts to earn public support and confidence in Hanford site cleanup work

    International Nuclear Information System (INIS)

    Brown, M.C.; Edwards, C.; Beers, A.A.

    1991-01-01

    Public involvement is needed for Hanford Site cleanup to succeed. If people do not know about, understand, and support cleanup, it will be more difficult and expensive. The Tri-Party Agreement (1) calls for public involvement in decisions about cleanup options and schedules. This paper defines what public involvement means and how the Washington State Department of Ecology (Ecology), US Environmental Protection Agency (EPA), and US Department of Energy (DOE) have conducted it. Experience and survey research have shown ways to improve our performance. While we have improved our conduct of public meetings, we must identify other ways to involve the public. Efforts continue to open decision making earlier in the decision process, to share information that is clear and understandable, and to open the channels of communication. We have made good progress. We have many opportunities to continue to improve. This paper describes some of the highlights and lessons learned in public involvement in Hanford Site cleanup

  17. Demographic and financial characteristics of school districts with low and high à la Carte sales in rural Kansas Public Schools.

    Science.gov (United States)

    Nollen, Nicole L; Kimminau, Kim S; Nazir, Niaman

    2011-06-01

    Reducing à la carte items in schools-foods and beverages sold outside the reimbursable meals program-can have important implications for childhood obesity. However, schools are reluctant to reduce à la carte offerings because of the impact these changes could have on revenue. Some foodservice programs operate with limited à la carte sales, but little is known about these programs. This secondary data analysis compared rural and urban/suburban school districts with low and high à la carte sales. Foodservice financial records (2007-2008) were obtained from the Kansas State Department of Education for all public K-12 school districts (n=302). χ² and t tests were used to examine the independent association of variables to à la carte sales. A multivariate model was then constructed of the factors most strongly associated with low à la carte sales. In rural districts with low à la carte sales, lunch prices and participation were higher, lunch costs and à la carte quality were lower, and fewer free/reduced price lunches were served compared to rural districts with high à la carte sales. Lunch price (odds ratio=1.2; 95% confidence interval, 1.1 to 1.4) and free/reduced price lunch participation (odds ratio=3.0; 95% confidence interval, 1.0 to 9.8) remained in the multivariate model predicting low à la carte sales. No differences were found between urban/suburban districts with low and high à la carte sales. Findings highlight important factors to maintaining low à la carte sales. Schools should consider raising lunch prices and increasing meal participation rates as two potential strategies for reducing the sale of à la carte items without compromising foodservice revenue. Copyright © 2011 American Dietetic Association. Published by Elsevier Inc. All rights reserved.

  18. Organizational Supports for Research Evidence Use in State Public Health Agencies: A Latent Class Analysis.

    Science.gov (United States)

    Hu, Hengrui; Allen, Peg; Yan, Yan; Reis, Rodrigo S; Jacob, Rebekah R; Brownson, Ross C

    2018-05-30

    Use of research evidence in public health decision making can be affected by organizational supports. Study objectives are to identify patterns of organizational supports and explore associations with research evidence use for job tasks among public health practitioners. In this longitudinal study, we used latent class analysis to identify organizational support patterns, followed by mixed logistic regression analysis to quantify associations with research evidence use. The setting included 12 state public health department chronic disease prevention units and their external partnering organizations involved in chronic disease prevention. Chronic disease prevention staff from 12 US state public health departments and partnering organizations completed self-report surveys at 2 time points, in 2014 and 2016 (N = 872). Latent class analysis was employed to identify subgroups of survey participants with distinct patterns of perceived organizational supports. Two classify-analyze approaches (maximum probability assignment and multiple pseudo-class draws) were used in 2017 to investigate the association between latent class membership and research evidence use. The optimal model identified 4 latent classes, labeled as "unsupportive workplace," "low agency leadership support," "high agency leadership support," and "supportive workplace." With maximum probability assignment, participants in "high agency leadership support" (odds ratio = 2.08; 95% CI, 1.35-3.23) and "supportive workplace" (odds ratio = 1.74; 95% CI, 1.10-2.74) were more likely to use research evidence in job tasks than "unsupportive workplace." The multiple pseudo-class draws produced comparable results with odds ratio = 2.09 (95% CI, 1.31-3.30) for "high agency leadership support" and odds ratio = 1.74 (95% CI, 1.07-2.82) for "supportive workplace." Findings suggest that leadership support may be a crucial element of organizational supports to encourage research evidence use. Organizational supports such

  19. Public support in England for raising the price of cigarettes to fund tobacco control activities.

    Science.gov (United States)

    Gardner, Benjamin; West, Robert

    2010-08-01

    Increasing the price of cigarettes reduces consumption, with a global price elasticity of approximately -0.4. In the UK where the cost of cigarettes is already relatively high, there is an issue surrounding public acceptance of further price rises ahead of the inflation rate. Previous research suggests that price increases may be supported where funds are dedicated to tobacco control. This study assessed public support in England for such a policy. A cross-sectional household survey was conducted in England between August 2008 and January 2009. A representative sample of 8736 respondents aged 16+, of whom 1900 (22%) were cigarette smokers at the time of the survey, was recruited. The primary outcome measure was support for a 20p (4%) price increase on a pack of cigarettes with proceeds going to fund tobacco control activities. 6216 participants (71%), including half (47%) of current cigarette smokers, indicated that they would support a 20p price increase if funds were dedicated to tobacco control activities. Levels of support among smokers were similar across the social gradient and gender. Younger smokers were more likely to support the increase. Smokers who smoked 0-10 cigarettes per day were more supportive of the increase than heavier smokers. There is broad public support for raising the cost of cigarettes with funds being used for tobacco control activities. The absence of a social gradient among smokers concurs with other research showing that more disadvantaged smokers are as engaged with tobacco control objectives as more affluent smokers.

  20. Public support for raising the age of sale for tobacco to 21 in the United States.

    Science.gov (United States)

    Winickoff, Jonathan P; McMillen, Robert; Tanski, Susanne; Wilson, Karen; Gottlieb, Mark; Crane, Robert

    2016-05-01

    The vast majority of tobacco users began before the age of 21. Raising the tobacco sales age to 21 has the potential to reduce tobacco use initiation and progression to regular smoking. Our objective was to assess the level of public support nationally for 'Tobacco 21' initiatives in the USA. The Social Climate Survey of Tobacco Control, a cross-sectional dual-frame survey representing national probability samples of adults was administered in 2013. Respondents were asked to state their agreement level with, 'The age to buy tobacco should be raised to 21.' Of 3245 respondents, 70.5% support raising the age to buy tobacco to 21. The majority of adults in every demographic and smoking status category supported raising the tobacco sales age to 21. In multivariable analyses, support was highest among never smokers, females, African-Americans and older adults. This national study demonstrates broad public support for raising the sales age of tobacco to 21 and will help facilitate wide dissemination of initiatives to increase the legal purchase age at national, state and local levels. Increasing public awareness about the susceptibility and rapid addiction of youth to nicotine may further increase public support for raising the tobacco sale age to 21. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/

  1. What evidence and support do state-level public health practitioners need to address obesity prevention.

    Science.gov (United States)

    Leeman, Jennifer; Teal, Randall; Jernigan, Jan; Reed, Jenica Huddleston; Farris, Rosanne; Ammerman, Alice

    2014-01-01

    Obesity has reached epidemic proportions. Public health practitioners are distinctly positioned to promote the environmental changes essential to addressing obesity. The Centers for Disease Control and Prevention (CDC) and other entities provide evidence and technical assistance to support this work, yet little is known about how practitioners use evidence and support as they intervene to prevent obesity. The study's purpose was to describe how practitioners and CDC project officers characterized the obesity prevention task, where practitioners accessed support and evidence, and what approaches to support and evidence they found most useful. APPROACH OR DESIGN: Mixed-methods, cross-sectional interviews, and survey. State-level public health obesity prevention programs. Public health practitioners and CDC project officers. We conducted 10 in-depth interviews with public health practitioners (n = 7) and project officers (n = 3) followed by an online survey completed by 62 practitioners (50% response rate). We applied content analysis to interview data and descriptive statistics to survey data. Practitioners characterized obesity prevention as uncertain and complex, involving interdependence among actors, multiple levels of activity, an excess of information, and a paucity of evidence. Survey findings provide further detail on the types of evidence and support practitioners used and valued. We recommend approaches to tailoring evidence and support to the needs of practitioners working on obesity prevention and other complex health problems.

  2. Capacity of the legal framework of public health institutions in Mexico to support their functional integration

    Directory of Open Access Journals (Sweden)

    Ignacio Ibarra

    2013-05-01

    Full Text Available Objective. Evaluate the capacity of the federal legal framework to govern financing of health institutions in the public sector through innovative schemes –otherwise known as functional integration–, enabling them to purchase and sell health services to and from other public providers as a strategy to improve their performance. Materials and methods. Based on indicators of normative alignment with respect to functional integration across public health provider and governance institutions, content analysis was undertaken of national health programs and relevant laws and guidelines for financial coordination. Results. Significant progress was identified in the implementation of agreements for the coordination of public institutions. While the legal framework provides for a National Health System and a health sector, gaps and contradictions limit their scope. The General Register of Health is also moving forward, yet it lacks the necessary legal foundation to become a comprehensive tool for integration. The medical service exchange agreements are also moving forward based on tariffs and shared guidelines. However, there is a lack of incentives to promote the expansion of these agreements. Conclusions. It is recommended to update the legal framework for the coordination of the National Health System, ensuring a more harmonious and general focus to provide functional integration with the needed impulse.

  3. The moderating role of perceived organisational support in breaking the silence of public accountants

    OpenAIRE

    Alleyne, Philmore; Hudaib, Mohammad; Haniffa, Roszaini

    2018-01-01

    This paper reports the results of a survey with public accountants in Barbados on their intention to report a superior’s unethical behaviour. Specifically, it investigates to what extent perceived organisational support (POS) in audit organisations would moderate Barbadian public accountants’ intentions to blow the whistle internally and externally. Results indicate that internal whistle-blowing intentions are significantly influenced by all five individual antecedents (attitudes, perceived b...

  4. Public Support of Solar Electricity and its Impact on Households - Prosumers

    OpenAIRE

    Zimmermannová Jarmila; Pawliczek Adam; Čermák Petr

    2018-01-01

    Background and Purpose: Currently, the idea of households - prosumers is broadly discussed in public governments, mainly in connection with both the energy security issues and the environmental issues. Therefore, the main goal of this paper is to present new agent model of household - prosumer and to compare two scenarios – “off grid household” and “on grid household”. The additional goal is to evaluate the impact of public support of solar electricity on the economic efficiency of household ...

  5. Possibilities of Prisons Functioning in Support of Public Private Partnership Model

    OpenAIRE

    Marek Krzysztof Zając; Alina Zając

    2008-01-01

    From the end of the third quarter of year 2000 the number of penal individuals crosses the number of places provided for them. Therefore building of many convict prisons is necessary. The problem is if the private enterprises should or can participate in. Publication portrays in small degree the current situation of prison management, the idea of PPP as well as advantages and disadvantages of building prisons in support of Public Private Partnership model.

  6. Possibilities of Prisons Functioning in Support of Public Private Partnership Model

    Directory of Open Access Journals (Sweden)

    Marek Krzysztof Zając

    2008-06-01

    Full Text Available From the end of the third quarter of year 2000 the number of penal individuals crosses the number of places provided for them. Therefore building of many convict prisons is necessary. The problem is if the private enterprises should or can participate in. Publication portrays in small degree the current situation of prison management, the idea of PPP as well as advantages and disadvantages of building prisons in support of Public Private Partnership model.

  7. Consolidation of financial statements in the Brazilian Public Sector front of IPSAS: a study of financial reporting in the Aeronautics Command

    OpenAIRE

    Silva, Eduardo de Oliveira

    2016-01-01

    Dissertação de mestrado em Contabilidade A New Public Management é a resposta à falência do Welfare State que, além de dar outro enfoque para a accountabilitity, reforça a adoção das boas práticas do setor privado para o setor público, dentre elas, as alicerçadas práticas da contabilidade, como é o caso da consolidação de contas. Esse cenário faz com que o International Public Sector Accounting Standards Board (IPSASB) passe a ser uma entidade de referência internacional quanto...

  8. Turning a Blind Eye: Public Support of Emergency Housing Policies for Sex Offenders.

    Science.gov (United States)

    Socia, Kelly M; Dum, Christopher P; Rydberg, Jason

    2017-07-01

    In this study, we examine the influences of citizen decision making in the context of four policy scenarios that would affect the living conditions of sex offenders (SOs) residing at an "emergency shelter" budget motel. We surveyed 773 citizens in an online survey about their support for four policy scenarios that would improve the living conditions of SOs: (a) at no cost to the respondent, (b) in exchange for a US$100 tax increase, and (c) by relocating SOs within the respondent's neighborhood (i.e., "in my backyard"/IMBY scenario). The fourth scenario involved moving nearby SOs into substandard housing located far away from the respondent (i.e., "not in my backyard"/NIMBY). While prior research finds that the public overwhelmingly supports punitive SO policies, we find that indifference is a mainstay of public opinion about improving SO housing conditions. That is, we find only modest levels of average support for any of the policy scenarios, and policy support decreased when increased taxes would be involved, compared with a "no cost" scenario. While no respondent characteristics significantly predicted policy support consistently across all four scenarios, some scenarios showed stark differences in support when considering specific respondent characteristics. Overall, these results suggest that what does affect support depends on the details of the policy being proposed, as well as who is considering the policy. We end by discussing the policy implications of our study for both policymakers and the public.

  9. Global Combat Support System - Army Did Not Comply With Treasury and DoD Financial Reporting Requirements

    Science.gov (United States)

    2014-09-03

    Compliance Validation: Logistics Modernization Program System Third Deployment—Selected Requirements,” July 2012 AAA Report No. A-2012-0090- FFM , “Audit... FFM , “General Fund Enterprise Business System— Federal Financial Management Improvement Act Compliance: Examination of Requirements Through Test Event...1.4.0,” September 2010 AAA Report No. A-2010-0220- FFM , “Examination of Federal Financial Management Improvement Act Compliance—Requirements

  10. The Audit Opinion of the DISA FY 2011 Working Capital Fund Financial Statements Was Not Adequately Supported

    Science.gov (United States)

    2013-04-26

    President’s Council on Integrity and Efficiency MD&A Management Discussion and Analysis MFR Memorandum for Record NoF Notification of...memorandums for record ( MFRs ) would have a material impact on the financial statements and ultimately Acuity’s opinion, • perform adequate completeness...the deficiencies identified by DISA in its FBWT MFRs would impact the reliability of the financial statements and ultimately Acuity’s opinion

  11. Implementing a Public Bicycle Share Program: Impact on Perceptions and Support for Public Policies for Active Transportation.

    Science.gov (United States)

    Bélanger-Gravel, Ariane; Gauvin, Lise; Fuller, Daniel; Drouin, Louis

    2015-04-01

    Favorable public opinion and support for policies are essential to favor the sustainability of environmental interventions. This study examined public perceptions and support for active living policies associated with implementing a public bicycle share program (PBSP). Two cross-sectional population-based telephone surveys were conducted in 2009 and 2010 among 5011 adults in Montréal, Canada. Difference-in-differences analyses tested the impact of the PBSP on negative perceptions of the impact of the PBSP on the image of the city, road safety, ease of traveling, active transportation, health, and resistance to policies. People living closer to docking stations were less likely to have negative perceptions of the effect of the PBSP on the image of the city (OR = 0.5; 95% CI, 0.4-0.8) and to be resistant to policies (OR = 0.8; 95% CI, 0.6-1.0). The likelihood of perceiving negative effects on road safety increased across time (OR = 1.4; 95% CI, 1.2-1.8). Significant interactions were observed for perceptions of ease of traveling (OR = 0.5; 95% CI, 0.4-0.8), active transportation (OR = 0.6; 95% CI, 0.4-1.0), and health (OR = 0.6; 95% CI, 0.4-0.8): likelihood of negative perceptions decreased across time among people exposed. Findings indicate that negative perceptions were more likely to abate among those living closer to the PBSP.

  12. Support of Publication Costs, Atlantic Meridional Overturning Circulation Special Issue of Deep Sea Research II Journal

    Energy Technology Data Exchange (ETDEWEB)

    Amy Honchar

    2012-11-12

    The contribution of funds from DOE supported publication costs of a special issue of Deep Sea Research arising from presentations at the First U.S. Atlantic Meridional Overturning Circulation (AMOC) Meeting held 4-6 May, 2009 to review the US implementation plan and its coordination with other monitoring activities. The special issue includes a total of 16 papers, including publications from three DOE-supported investigators (ie Sevellec, F., and A.V. Fedorov; Hu et. al., and Wan et. al.,). The special issue addresses DOE interests in understanding and simulation/modeling of abrupt climate change.

  13. Nigeria; Publication of Financial Sector Assessment Program Documentation––Technical Note on Crisis Management and Crisis Preparedness Frameworks

    OpenAIRE

    International Monetary Fund

    2013-01-01

    The Nigerian financial system underwent a banking crisis in 2008–09, owing to the global financial crisis and domestic events. The decisive crisis response effectively stabilized the banking system, but the challenge now is to devise a credible exit strategy. The Central Bank of Nigeria (CBN) has a broad resolution toolkit, which was put to use during the crisis to resolve the intervened banks. The Nigerian authorities set up the Asset Management Corporation of Nigeria (AMCON) to purchase non...

  14. Public support for energy sources and related technologies: The impact of simple information provision

    International Nuclear Information System (INIS)

    Hobman, Elizabeth V.; Ashworth, Peta

    2013-01-01

    Increasing public awareness and understanding of alternative energy sources and related technologies is an essential component of informed decision-making regarding new options of generating energy for a low carbon future. The current study examined the influence of psychological factors (i.e., pro-environmental beliefs, and subjective norms) and the provision of factual information on public support for a range of energy sources and related technologies. A representative sample of 1907 Australians completed an on-line survey that measured perceptions of a range of climate change and energy issues. Results showed that support for renewables is stronger than support for traditional fossil-fuel based energy sources (i.e., coal or gas) or nuclear energy. The provision of factual information about generation cost and emissions significantly changed support ratings, particularly when cost information was provided. Regression analyses revealed that pro-environmental beliefs were significantly related to support ratings for alternative energy sources. Subjective norms, however, were the strongest positive explanatory factor, suggesting that social mechanisms may be key drivers of support for new and emerging energy sources and related technologies. - Highlights: • We examine support for a wide range of energy sources and technologies. • Support changes when information on cost and emissions is provided. • Pro-environmental beliefs and social norms positively relate to support

  15. The EVOTION Decision Support System: Utilizing It for Public Health Policy-Making in Hearing Loss.

    Science.gov (United States)

    Katrakazas, Panagiotis; Trenkova, Lyubov; Milas, Josip; Brdaric, Dario; Koutsouris, Dimitris

    2017-01-01

    As Decision Support Systems start to play a significant role in decision making, especially in the field of public-health policy making, we present an initial attempt to formulate such a system in the concept of public health policy making for hearing loss related problems. Justification for the system's conceptual architecture and its key functionalities are presented. The introduction of the EVOTION DSS sets a key innovation and a basis for paradigm shift in policymaking, by incorporating relevant models, big data analytics and generic demographic data. Expected outcomes for this joint effort are discussed from a public-health point of view.

  16. Supporting the diffusion of healthy public policy in Canada: the Prevention Policies Directory.

    Science.gov (United States)

    Politis, Christopher E; Halligan, Michelle H; Keen, Deb; Kerner, Jon F

    2014-01-01

    Healthy public policy plays an essential role in a comprehensive public health approach to preventing cancer and chronic disease. Public policies spread through the 'policy diffusion' process, enabling governments to learn from another's enacted policy solutions. The Prevention Policies Directory (the Directory), an online database of municipal, provincial/territorial, and federal cancer and chronic disease prevention policies from across Canada, was developed to facilitate the diffusion of healthy public policies and support the work of prevention researchers, practitioners, and policy specialists. This information technology solution was implemented, through a participatory engagement approach, as a communication channel or policy knowledge transfer tool. It also addressed the intrinsic shortcomings of environmental scanning for policy surveillance and monitoring. A combination of quantitative web metrics and qualitative anecdotal evidence have illustrated that the Directory is becoming an important tool for healthy public policy surveillance and policy diffusion in Canada.

  17. On the Comparison of Public Health and Social Support in Addicts and Non-Addicts

    Directory of Open Access Journals (Sweden)

    touraj hashemi

    2015-02-01

    Full Text Available Objective: This study aimed at comparing the degree of public health and social support in addicted and non-addicted people. Method: This study was causative-comparative and all addicts who had referred to addiction treatment centers in city of Khoy in 2012 constituted its population. From among this population, 60 addicts through convenience sampling method were selected and then peered with 60 normal subjects by age, gender, and education. The measurement tools were Goldberg Public Health (Ghq-28 and Social Support (Fleming questionnaires. Results: The results showed That Addicts enjoy a lower degree of Mental Health and Social Support. Conclusion: Providing social support for the addicts under treatment programs is one of the important factors in withdrawal from drug use.

  18. Public support for government regulatory interventions for overweight and obesity in Australia.

    Science.gov (United States)

    Sainsbury, Emma; Hendy, Chelsea; Magnusson, Roger; Colagiuri, Stephen

    2018-04-18

    There is growing recognition among public health circles of the need for regulatory action for overweight and obesity, but there has been limited research into whether the Australian public supports government intervention. This study aimed to determine the level of public support for food-related regulations for obesity, and to assess the determinants of support. A nationally representative sample of Australian adults (n = 2011) was recruited by market research company Online Research Unit to complete an online survey. The survey measured respondents' perception of the obesity problem in Australia, and level of agreement on a 5-point Likert scale (strongly disagree to strongly agree) with proposed regulations in three domains; advertising, sponsorship of children's sport, and taxation. Binary logistic regression models were run to examine the association between demographic variables and support for regulation. The majority of respondents (92.5%) considered overweight and obesity to be a somewhat or very serious problem in Australia, and almost 90% felt there should be at least some government regulation to protect the public. Respondents agreed that the government should regulate food and beverage advertising (69.5%), with strongest support for restricting unhealthy food advertising to children (78.9%). There was lower support for prohibiting unhealthy food and beverage company sponsorship of children's sport (63.4% agreement), and for taxing sugar-sweetened beverages (54.5%), although the majority were still in favour. Support for fiscal policies slightly increased if revenue was to be used for health purposes. Females and tertiary educated respondents showed stronger agreement with proposed regulations (p < 0.05). The survey findings suggest the majority of the Australian population recognises obesity to be a serious health problem, and support government regulation of the food environment as a population-level preventative strategy.

  19. Consolidating Financial Statements.

    Science.gov (United States)

    Wood, Marcia R.

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

  20. An Affinity-to-Commons Model of Public Support For Environmental Energy Policy

    International Nuclear Information System (INIS)

    Merrill, Ryan; Sintov, Nicole

    2016-01-01

    As atmospheric CO_2 continues to rise above 450 PPM, policymakers struggle with uncertainty concerning predictors of citizen support for environmental energy policies (EEPs) and preferences for their design, topics which have received limited attention in empirical literature. We present an original model of policy support based on citizens’ affinity-to-commons: pathways by which individuals enjoy natural public goods that in turn shape preferences between alternative policy mechanisms. We evaluate this model using a survey of southern California electricity customers, with results indicating the model's utility in predicting public support of EEP. Stronger community ties are associated with preferences for “pull”-type subsidies, whereas stronger connections to natural commons are linked to support for both “pull” and “push”-type sanctions. Findings have implications for coalition building as advocates may engender support for green energy policy by framing sanctions as protecting natural commons, and framing subsidies either in this same way and/or as producing benefits for communities. - Highlights: • A commons-oriented model of citizen support for environmental energy policy is proposed (Thaler (2012)). • A factor analysis identifies local tax shifts, green subsidies, and energy taxes (Schultz et al. (1995)). • Community connections predict support for policies with employing subsidies (Sabatier (2006)). • Connection to nature predicts support for policies using both sanctions and subsidies. (Stern et al. (1999)).

  1. Making patient and public involvement in cancer and palliative research a reality: academic support is vital for success.

    Science.gov (United States)

    Collins, Karen; Boote, Jonathan; Ardron, David; Gath, Jacqui; Green, Tracy; Ahmedzai, Sam H

    2015-06-01

    Patient and public involvement (PPI) has become an established theme within the UK health research policy and is recognised as an essential force in the drive to improve the quality of services and research. These developments have been particularly rapid in the cancer field. This paper outlines a model of PPI in research (known as the North Trent Cancer Research Network Consumer Research Panel, NTCRN CRP; comprising 38 cancer and palliative care patients/carers) and the key benefits and challenges to effective PPI in cancer research. The PPI model has become a sustainable, inclusive and effective way of implementing PPI within the cancer context. Challenges include (1) a lack of time and funding available to support the PPI model; (2) tensions between different stakeholder groups when developing and conducting health research; (3) panel members finding it difficult to effectively integrate into research meetings when their role and contribution is not made clear at the outset or when unfamiliar language and jargon are used and not explained; (4) some professionals remain unclear about the role and practical implications of PPI in research. However, notwithstanding its financial and organisational challenges, the way that the NTCRN CRP is supported has provided a solid base for it to flourish. PPI provides considerable opportunities for patients and the public to work collaboratively with professionals to influence the cancer research agenda, with the contribution of PPI to the research process being integral to the entire process from the outset, rather than appended to it. 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.

  2. Why Americans support nuclear energy. Development and characteristics of public opinion in the U.S

    International Nuclear Information System (INIS)

    Bisconti, A.S.

    2003-01-01

    A convergence of factors in the past few years has boosted public support for nuclear energy, including good performance, energy/electricity supply concerns in 2001, more outspoken support by leaders in government and industry, and media attention to a Nuclear Renaissance. In the latest national poll, May 2-4, 2003, two-thirds of the public said they favoured the use of nuclear energy. The gap between those who favor (64%) and oppose (31%) nuclear energy is much greater now than it was 20 years ago. There is near consensus support among Americans for license renewal for nuclear power plants that continue to meet federal safety standards (80%). A solid majority (65%) also agrees that we should keep the option to build more nuclear power plants. But the public is divided on the question of whether we should definitely build them - 50% of the public agreed with this proposition, 44% disagreed, and 6% were unsure. The percentages agreeing that we should definitely build more nuclear power plants in the future peaked in 2001, when electricity shortages in California and elsewhere were widely reported. There is a good possibility of maintaining the positive public opinion climate and even increasing perceptions of the need to build more plants. The industry can maintain this momentum through performance, communications, and projecting a positive attitude. Research indicates that communicating about the clean air benefits of nuclear energy significantly increases favorable attitudes toward nuclear energy. (orig.)

  3. Arranging public support to unfold collaborative modes of governance in rural areas

    NARCIS (Netherlands)

    Wellbrock, W.; Roep, D.; Mahon, M.; Kairyte, E.; Nienaber, B.; Domínguez García, D.M.; Kriszan, M.; Farrell, M.

    2013-01-01

    Raising collective agency is key to successful place-based development approaches. Existing policy arrangements have, however, been criticised, suggesting a need to effectuate more collaborative modes of governance. This paper shall contribute to a better understanding of how public support can best

  4. Beyond advertising : large displays for supporting people’s needs and activities in public space

    NARCIS (Netherlands)

    Kanis, Marije; Groen, Maarten; Meys, Wouter; Slakhorst, Wout; Veenstra, Mettina

    2011-01-01

    This paper explores how displays can be used to support human needs and activities in public spaces rather than be employed for commercial purposes only. Based on our analysis of screen usage around the world, eight different categories of usage are described and motivated. For the purpose of

  5. Sticker Shock: How Information Affects Citizen Support for Public School Funding.

    Science.gov (United States)

    Schueler, Beth E; West, Martin R

    2016-01-01

    This study examines the role of information in shaping public opinion in the context of support for education spending. While there is broad public support for increasing government funding for public schools, Americans tend to underestimate what is currently spent. We embed a series of experiments in a nationally representative survey administered in 2012 ( n = 2,993) to examine whether informing citizens about current levels of education spending alters public opinion about whether funding should increase. Providing information on per-pupil spending in a respondent's local school district reduces the probability that he or she will express support for increasing spending by 22 percentage points on average. Informing respondents about state-average teacher salaries similarly depresses support for salary increases. These effects are larger among respondents who underestimate per-pupil spending and teacher salaries by a greater amount, consistent with the idea that the observed changes in opinion are driven, at least in part, by informational effects, as opposed to priming alone.

  6. News framing and public support for a common foreign and security policy

    NARCIS (Netherlands)

    de Vreese, C.H.; Kandyla, A.

    2009-01-01

    Abstract A common EU foreign and security policy (CFSP) can be framed by elites and media as a risk or as an opportunity. This article examines the effects of framing in terms of ‘risk’ and ‘opportunity’ on public support. Moreover, we examine first whether the effect of framing CFSP as a ‘risk for

  7. Psychosocial Support for Orphans and Vulnerable Children in Public Primary Schools: Challenges and Intervention Strategies

    Science.gov (United States)

    Mwoma, Teresa; Pillay, Jace

    2015-01-01

    Much has been written about orphans and vulnerable children (OVC) with regard to their education and living. However, relatively few studies have documented the psychosocial support provided for OVC in public primary schools to enhance their psychosocial well-being. This study therefore contributes to the understanding of the challenges…

  8. Public evaluation of open space in Illinois: citizen support for natural area acquisition.

    Science.gov (United States)

    Backlund, Erik A; Stewart, William P; McDonald, Cary; Miller, Craig

    2004-11-01

    Numerous studies have indicated a broad-based support for open space preservation and protection. Research also has characterized the public values and rationale that underlie the widespread support for open space. In recognition of the widespread public support for open space, various levels of government have implemented programs to provide public access to open space. There are many different types of open space, ranging from golf courses, ball parks, wildlife areas, and prairies, to name a few. This paper addresses questions related to the types of open space that should be prioritized by planners and natural resource managers. The results of this study are based on a stratified random sample of 5000 households in Illinois that were sent a questionnaire related to their support for various types of open space. Through a comparatively simple action grid analysis, the open space types that should be prioritized for public access include forest areas, stream corridors, wildlife habitat, and lakes/ponds. These were the open space types rated of the highest importance, yet were also the open space types rated the lowest in respondent satisfaction. This kind of analysis does not require the technical expertise of other options for land-use prioritizations (e.g., conjoint analysis, contingent valuation), yet provides important policy directives for planners. Although open space funds often allow for purchase of developed sites such as golf courses, ball parks, and community parks, this study indicates that undeveloped (or nature-based) open space lands are most needed in Illinois.

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

    Science.gov (United States)

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

    2013-04-01

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

  10. THE FINANCIAL MANAGEMENT AND REGIONAL DEVELOPMENT

    Directory of Open Access Journals (Sweden)

    Brindusa Tudose

    2015-07-01

    Full Text Available The main objective of the study is to examine the role that financial management plays in ensuring regional development. This is because the crisis, economic globalisation, the increasing external growth of companies and the institutionalisation of the autonomy of local communities have fuelled the interest in identifying alternatives to local and thereby regional development. The targeted operational objectives were: to define the preliminary coordinates of regional development; to identify the role of private and public financial management in supporting regional development; and to present the financing framework of the Siret-Prut-Nistru Euroregion. The main financial levers with a direct impact on regional economic development there are: tax incentives; using EU financing programmes; leverage based on ownership of buildings and land; business incubators, etc. The study suggests that financial management (both public and private plays an important role in the development of the Euroregion, with wide-ranging present (in the post-crisis as well as future implications.

  11. Public attention to science and political news and support for climate change mitigation

    Science.gov (United States)

    Hart, P. Sol; Nisbet, Erik C.; Myers, Teresa A.

    2015-06-01

    We examine how attention to science and political news may influence public knowledge, perceived harm, and support for climate mitigation policies. Previous research examining these relationships has not fully accounted for how political ideology shapes the mental processes through which the public interprets media discourses about climate change. We incorporate political ideology and the concept of motivated cognition into our analysis to compare and contrast two prominent models of opinion formation, the scientific literacy model, which posits that disseminating scientific information will move public opinion towards the scientific consensus, and the motivated reasoning model, which posits that individuals will interpret information in a biased manner. Our analysis finds support for both models of opinion formation with key differences across ideological groups. Attention to science news was associated with greater perceptions of harm and knowledge for conservatives, but only additional knowledge for liberals. Supporting the literacy model, greater knowledge was associated with more support for climate mitigation for liberals. In contrast, consistent with motivated reasoning, more knowledgeable conservatives were less supportive of mitigation policy. In addition, attention to political news had a negative association with perceived harm for conservatives but not for liberals.

  12. Public Perception of Quality and Support for Required Access to Drinking Water in Schools and Parks.

    Science.gov (United States)

    Long, Michael W; Gortmaker, Steven L; Patel, Anisha I; Onufrak, Stephen J; Wilking, Cara L; Cradock, Angie L

    2018-01-01

    We assessed public support for required water access in schools and parks and perceived safety and taste of water in these settings to inform efforts to increase access to and consumption of tap water. Cross-sectional survey of the US public collected from August to November 2011. Random digit-dialed telephone survey. Participants (n = 1218) aged 17 and older from 1055 US counties in 46 states. Perceived safety and taste of water in schools and parks as well as support for required access to water in these settings. Survey-adjusted perceived safety and taste as well as support for required access were estimated. There was broad support for required access to water throughout the day in schools (96%) and parks (89%). Few participants believed water was unsafe in schools (10%) or parks (18%). This study provides evidence of public support for efforts to increase access to drinking water in schools and parks and documents overall high levels of perceived taste and safety of water provided in these settings.

  13. Advanced policy options to regulate sugar-sweetened beverages to support public health.

    Science.gov (United States)

    Pomeranz, Jennifer L

    2012-02-01

    Consumption of sugar-sweetened beverages (SSBs) has increased worldwide. As public health studies expose the detrimental impact of SSBs, consumer protection and public health advocates have called for increased government control. A major focus has been on restricting marketing of SSBs to children, but many innovative policy options--legally defensible ways to regulate SSBs and support public health--are largely unexplored. We describe the public health, economic, and retail marketing research related to SSBs (including energy drinks). We review policy options available to governments, including mandatory factual disclosures, earmarked taxation, and regulating sales, including placement within retail and food service establishments, and schools. Our review describes recent international initiatives and classifies options available in the United States by jurisdiction (federal, state, and local) based on legal viability.

  14. Integral Public Activities as a Support to the Site Selection Process for LILW Repository

    International Nuclear Information System (INIS)

    Zeleznik, N.; Kralj, M.

    2008-01-01

    The first site selection process for low and intermediate level radioactive waste (LILW) repository took place between 1990 and 1993 in Slovenia was stopped unsuccessfully with very strong public opposition at local level, followed by political withdrawal on national level. As one of the consequences ARAO started to develop new approach to the site selection based also on the findings from sociology, psychology and other human sciences. The recommendations on public involvement and transparency were so strong that ARAO started with first limited public relation (PR) activities which later grew to the PR process which supports all technical activities in ARAO. Presently the PR process covers communication, information and research activities and assures careful planning, prompt responds and involvement of the highest responsible persons at ARAO. Integral public relation activities are divided in several parts. Majority of activities support the on-going site selection process where activities are presently focused on functioning of local partnerships developed as a basic communication tool to involve as much citizens and public as possible on local level. Presently two local partnerships are working in Krsko and Brezice community with clear role to enhance public involvement according to Aarchus convention. Each of the partnerships is organized in a specific way adjusted to the local needs. Communication activities are organized also for different other projects and are preparing the necessary basis for the work with different groups of stake holders and in different situations. As a foundation very broad information material, such as books, leaflets, reports, magazines, video cassettes, CD and DVD on the radioactive waste management is prepared and used for different purposes. We also try to be proactive with web pages and have a well organized visitors' center. Improvement of public relation process is achieved through constant survey and feed-back information

  15. Correction: Using participatory design to develop (public health decision support systems through GIS

    Directory of Open Access Journals (Sweden)

    Sawada Michael

    2007-11-01

    Full Text Available Abstract Background Organizations that collect substantial data for decision-making purposes are often characterized as being 'data rich' but 'information poor'. Maps and mapping tools can be very useful for research transfer in converting locally collected data into information. Challenges involved in incorporating GIS applications into the decision-making process within the non-profit (public health sector include a lack of financial resources for software acquisition and training for non-specialists to use such tools. This on-going project has two primary phases. This paper critically reflects on Phase 1: the participatory design (PD process of developing a collaborative web-based GIS tool. Methods A case study design is being used whereby the case is defined as the data analyst and manager dyad (a two person team in selected Ontario Early Year Centres (OEYCs. Multiple cases are used to support the reliability of findings. With nine producer/user pair participants, the goal in Phase 1 was to identify barriers to map production, and through the participatory design process, develop a web-based GIS tool suited for data analysts and their managers. This study has been guided by the Ottawa Model of Research Use (OMRU conceptual framework. Results Due to wide variations in OEYC structures, only some data analysts used mapping software and there was no consistency or standardization in the software being used. Consequently, very little sharing of maps and data occurred among data analysts. Using PD, this project developed a web-based mapping tool (EYEMAP that was easy to use, protected proprietary data, and permit limited and controlled sharing between participants. By providing data analysts with training on its use, the project also ensured that data analysts would not break cartographic conventions (e.g. using a chloropleth map for count data. Interoperability was built into the web-based solution; that is, EYEMAP can read many different

  16. Fusion Analytics: A Data Integration System for Public Health and Medical Disaster Response Decision Support

    Science.gov (United States)

    Passman, Dina B.

    2013-01-01

    Objective The objective of this demonstration is to show conference attendees how they can integrate, analyze, and visualize diverse data type data from across a variety of systems by leveraging an off-the-shelf enterprise business intelligence (EBI) solution to support decision-making in disasters. Introduction Fusion Analytics is the data integration system developed by the Fusion Cell at the U.S. Department of Health and Human Services (HHS), Office of the Assistant Secretary for Preparedness and Response (ASPR). Fusion Analytics meaningfully augments traditional public and population health surveillance reporting by providing web-based data analysis and visualization tools. Methods Fusion Analytics serves as a one-stop-shop for the web-based data visualizations of multiple real-time data sources within ASPR. The 24-7 web availability makes it an ideal analytic tool for situational awareness and response allowing stakeholders to access the portal from any internet-enabled device without installing any software. The Fusion Analytics data integration system was built using off-the-shelf EBI software. Fusion Analytics leverages the full power of statistical analysis software and delivers reports to users in a secure web-based environment. Fusion Analytics provides an example of how public health staff can develop and deploy a robust public health informatics solution using an off-the shelf product and with limited development funding. It also provides the unique example of a public health information system that combines patient data for traditional disease surveillance with manpower and resource data to provide overall decision support for federal public health and medical disaster response operations. Conclusions We are currently in a unique position within public health. One the one hand, we have been gaining greater and greater access to electronic data of all kinds over the last few years. On the other, we are working in a time of reduced government spending

  17. The public-private partnership regulatory support of the healthcare sector in Ukraine

    Directory of Open Access Journals (Sweden)

    N. G. Gojda

    2013-10-01

    Full Text Available Summary: Article is devoted to the legislation review of the public-private partnership projects of the healthcare sector inUkraine. Authors focused attention on the basic problems of public-private partnership projects inUkraine. Objective: Analysis of the legal framework provides the possibility of public-private partnerships in health care ofUkraine and confirms the relevance of the scientific concept of development of public-private partnerships in health care ofUkraine. Methods: There were used periodic data of legal, economic and medical research publications inUkraine and CIS countries on regulatory support public-private partnerships. Results: The researches in many countries have proven the established of state regulatory bodies that carefully study various aspects of the business partnership in the services of provision of health care. Developed numerical models as simple infrastructure projects implement business participation in providing non-medical services (construction, hotels and utilities, technical re-equipment etc. to complex integrated models that involve the transfer of important state functions to private partner (strategic planning, highly specialized medical care, research, medical education, etc.. Conclusion: The development of public-private partnerships in health care of Ukraine is possible only in condition of further improvement of legislation to the line with the norms and principles of international law, providing a clear and coordinated cooperation of all branches and friendly to business partnership administrative environment.

  18. SPP Toolbox: Supporting Sustainable Public Procurement in the Context of Socio-Technical Transitions

    Directory of Open Access Journals (Sweden)

    Paula Cayolla Trindade

    2017-12-01

    Full Text Available Public procurement can shape production and consumption trends and represents a stimulus for both innovation and diversification in products and services, through a direct increase in demand. In recent years, the interest in demand-side policies has grown and several approaches have emerged, such as Green Public Procurement (GPP, Sustainable Public Procurement (SPP and Public Procurement of Innovation (PPI, representing strategic goals to be achieved through public procurement. In this context, there is a need to guide and support public organizations in the uptake of GPP, SPP and PPI practices. To respond to the challenges raised by the operationalization of such strategies, this paper proposes a new tool—the SPP Toolbox—for guiding public organizations as they re-think the procurement process, raising their ambitions and broadening their vision, thus changing the organizational approach towards culture, strategies, structures and practices. This toolbox integrates insights from GPP, SPP and PPI objectives and practices, in the context of the emergence of socio-technical transitions. The toolbox coherently links GPP, SPP and PPI, allowing flexibility in terms of goals, yet promoting an increasing complexity of institutionalized practices and skills—from GPP to SPP and then from SPP to PPI, organized in a framework fully integrated into the organizational strategy.

  19. Social Support: Main and Moderating Effects on the Relation between Financial Stress and Adjustment among College Students with Disabilities

    Science.gov (United States)

    Murray, Christopher; Lombardi, Allison; Bender, Franklin; Gerdes, Hillary

    2013-01-01

    Students with disabilities are underrepresented in 4-year colleges and universities in the United States and those that do attend are at an increased risk of performing poorly in these settings. These difficulties for college students with disabilities may be compounded by additional stress related to financial concerns. The current study was…

  20. Patterns of public support for price increases on alcohol in the former Soviet Union.

    Science.gov (United States)

    Roberts, Bayard; Stickley, Andrew; Murphy, Adrianna; Kizilova, Kseniya; Bryden, Anna; Rotman, David; Haerpfer, Christian; McKee, Martin

    2012-01-01

    To measure levels of public support for price increases on beer and spirits in nine former Soviet Union countries and to examine the characteristics influencing such support. Cross-sectional surveys were conducted in 2010 with 18,000 respondents aged 18+ in Armenia, Azerbaijan, Belarus, Georgia, Kazakhstan, Kyrgyzstan, Moldova, Russia and Ukraine. Descriptive and multivariate logistic regression analyses were used. The lowest level of support for price increases on beer were in Georgia (men 5%, women 9%) and Armenia (men 5%, women 11%); and the highest were in Kyrgyzstan (men 30%, women 38%), Azerbaijan (men 27%, women 37%) and Russia (men 23%, women 34%). The lowest levels of support for price increases on spirits were Armenia (men 8%, women 14%) and Georgia (men 14%, women 21%); and the highest were in Kyrgyzstan (men 38%, 47% women) and Moldova (men 36%, women 43%). Characteristics associated with supporting price increases included gender (women), higher education, good economic situation, lower alcohol consumption and greater knowledge of harmful alcohol behaviour. Alcohol price increases are an effective means to reduce hazardous alcohol use. Despite opposition in some groups, there is evidence of public support for alcohol price increases in the study countries.

  1. Public and policy maker support for point-of-sale tobacco policies in New York.

    Science.gov (United States)

    Schmitt, Carol L; Juster, Harlan R; Dench, Daniel; Willett, Jeffrey; Curry, Laurel E

    2014-01-01

    To compare public and policy maker support for three point-of-sale tobacco policies. Two cross-sectional surveys--one of the public from the New York Adult Tobacco Survey and one of policy makers from the Local Opinion Leader Survey; both collected and analyzed in 2011. Tobacco control programs focus on educating the public and policy makers about tobacco control policy solutions. Six hundred seventy-six county-level legislators in New York's 62 counties and New York City's five boroughs (response rate: 59%); 7439 New York residents aged 18 or older. Landline response rates: 20.2% to 22%. Cell phone response rates: 9.2% to 11.1%. Gender, age, smoking status, presence of a child aged 18 years or younger in the household, county of residence, and policy maker and public support for three potential policy solutions to point-of-sale tobacco marketing. t-tests to compare the demographic makeup for the two samples. Adjusted Wald tests to test for differences in policy support between samples. The public was significantly more supportive of point-of-sale policy solutions than were policy makers: cap on retailers (48.0% vs. 19.2%, respectively); ban on sales at pharmacies (49.1% vs. 38.8%); and ban on retailers near schools (53.3% vs. 42.5%). cross-sectional data, sociodemographic differences, and variations in item wording. Tobacco control programs need to include information about implementation, enforcement, and potential effects on multiple constituencies (including businesses) in their efforts to educate policy makers about point-of-sale policy solutions.

  2. The association between economic recession and public support for increased tobacco taxation in 27 European countries.

    Science.gov (United States)

    Filippidis, Filippos T; Agaku, Israel T; Vardavas, Constantine I; Majeed, Azeem

    2014-11-01

    Increased taxation on tobacco products is an effective method of reducing tobacco use. This study assessed population support among respondents aged ≥15 years, from 27 European Union (EU) countries for increased taxation and other tobacco control measures during the 2009-2012 period. Nationally representative data were obtained from the 2009 (n=26,788) and 2012 (n=26,751) cross-sectional Eurobarometer surveys. Estimates were compared using chi-square statistics. The effect of the relative change in gross domestic product (GDP) on the change in support for increased taxation during 2009-2012 was calculated using the Pearson correlation coefficient and linear regression models. Between 2009 and 2012, population support for increased taxes on tobacco products declined (56.1% to 53.2%; p<0.001). However, support for other tobacco control measures increased significantly. After adjusting for baseline GDP per capita (2009), a 10% increase in GDP per capita was associated with 4.5% increase in support of tax increases. When Latvia and Lithuania were excluded from the analyses (because of their marked deviation from the general trend), there was a strong correlation between the change in GDP and support for increased taxes (ρ=0.64; p<0.001). Also, after adjusting for baseline GDP, support for higher taxes on tobacco increased by 7.0% for every 10% increase in GDP between 2009 and 2012. Population support for tax increases declined in the EU between 2009 and 2012, especially in countries with declines in GDP nonetheless, public support for other tobacco control measures remains high, thus indicating a viable environment for more comprehensive tobacco control. © 2014 the Nordic Societies of Public Health.

  3. Hospital Adoption of Health Information Technology to Support Public Health Infrastructure.

    Science.gov (United States)

    Walker, Daniel M; Diana, Mark L

    2016-01-01

    Health information technology (IT) has the potential to improve the nation's public health infrastructure. In support of this belief, meaningful use incentives include criteria for hospitals to electronically report to immunization registries, as well as to public health agencies for reportable laboratory results and syndromic surveillance. Electronic reporting can facilitate faster and more appropriate public health response. However, it remains unclear the extent that hospitals have adopted IT for public health efforts. To examine hospital adoption of IT for public health and to compare hospitals capable of using and not using public health IT. Cross-sectional design with data from the 2012 American Hospital Association annual survey matched with data from the 2013 American Hospital Association Information Technology Supplement. Multivariate logistic regression was used to compare hospital characteristics. Inverse probability weights were applied to adjust for selection bias because of survey nonresponse. All acute care general hospitals in the United States that matched across the surveys and had complete data available were included in the analytic sample. Three separate outcome measures were used: whether the hospital could electronically report to immunization registries, whether the hospital could send electronic laboratory results, and whether the hospital can participate in syndromic surveillance. A total of 2841 hospitals met the inclusion criteria. Weighted results show that of these hospitals, 62.7% can electronically submit to immunization registries, 56.6% can electronically report laboratory results, and 54.4% can electronically report syndromic surveillance. Adjusted and weighted results from the multivariate analyses show that small, rural hospitals and hospitals without electronic health record systems lag in the adoption of public health IT capabilities. While a majority of hospitals are using public health IT, the infrastructure still has

  4. Public Support of Solar Electricity and its Impact on Households - Prosumers

    Directory of Open Access Journals (Sweden)

    Zimmermannová Jarmila

    2018-02-01

    Full Text Available Background and Purpose: Currently, the idea of households - prosumers is broadly discussed in public governments, mainly in connection with both the energy security issues and the environmental issues. Therefore, the main goal of this paper is to present new agent model of household - prosumer and to compare two scenarios – “off grid household” and “on grid household”. The additional goal is to evaluate the impact of public support of solar electricity on the economic efficiency of household – prosumer projects (systems.

  5. Effects of attitudes and demography on public support for endangered species conservation.

    Science.gov (United States)

    Liordos, Vasilios; Kontsiotis, Vasileios J; Anastasiadou, Magdalini; Karavasias, Efstathios

    2017-10-01

    It is critical for managers to understand how attitudes and demography affect public's preferences for species protection for designing successful conservation projects. 1080 adults in Greece were asked to rate pictures of 12 endangered species on aesthetic and negativistic attitudes, and intention to support their conservation. Factor analysis identified a group of animals for which respondents indicated high levels of support for their conservation (red deer, loggerhead sea turtle, brown bear, common pheasant, European ground squirrel, glossy ibis) and a group of animals for which respondents indicated low levels of support (black vulture, great white shark, fire-bellied toad, western barbastelle, Cretan tube web spider, Milos viper). The species that received the highest support were also rated as the most attractive and safest, excluding the fearsome brown bear. Structural models revealed that aesthetic, moralistic and negativistic attitudes were the stronger predictors of support. Aesthetic and moralistic attitudes were positively, and negativistic attitudes negatively, correlated with support for conservation in both groups. Consumptive users scored lower in aesthetics and were less supportive of protection in the high support group, while nonconsumptive users showed the opposite trend. Respondents residing in urban areas deemed animals of high support more attractive and less fearsome and were more supportive of conservation than rural residents in both groups. Females of higher education viewed animals of low support as fearsome, however they supported their conservation. Our study identified popular species that can be used as flagship species to facilitate the implementation of conservation projects. The results of this study could also be used to design a communication and outreach campaign to raise awareness about the ecosystem value of less attractive species. Copyright © 2017 Elsevier B.V. All rights reserved.

  6. The Financial-Organizational Foundations of Assessment and Comparison of Scientific-Publication Activity of the Employees of Scientific Sphere in Terms of the Paradigm of the Public-Creative Patriotism of Nation

    Directory of Open Access Journals (Sweden)

    Karpinsky Borys A.

    2017-12-01

    Full Text Available The article is aimed at allocating both the specific features of financing the scientific sphere of Ukraine in the current period of transformation and the reform of sectors of the national economy, as well as the development of financial-organizational foundations of assessment and comparison of scientific-publication activity of the employees through conformity of the occupied position, proceeding from the paradigm of public-creative patriotism of nation. It has been proved that, in its fundamental essence, the paradigm of public-creative patriotism of nation is manifested and materialized through the physical participation of every citizen in formation of the own state, and is most fully implemented in the simultaneous interaction of individual dominants of such a patriotism: qualitative and quantitative (tax. A characteristic manifestation of such a patriotism in the scientific sphere is the increase of productivity of scholars on the basis of scientific-publication activity, which was for the first time suggested to be assessed on the basis of the Hirsch index for employees in view of the hold position with the relevant rating. The financial-organizational foundations of assessment and comparison of the public-creative patriotism of both the scientific and the teaching staff, allowing to increase potential of scientific sphere of the State in the context of basics of behavioral economics, have been substantiated.

  7. Financial history and financial economics

    OpenAIRE

    Turner, John D.

    2014-01-01

    This essay looks at the bidirectional relationship between financial history and financial economics. It begins by giving a brief history of financial economics by outlining the main topics of interest to financial economists. It then documents and explains the increasing influence of financial economics upon financial history, and warns of the dangers of applying financial economics unthinkingly to the study of financial history. The essay proceeds to highlight the many insights that financi...

  8. Site selection process for new nuclear power plants - a method to support decision making and improving public participation

    International Nuclear Information System (INIS)

    Martins, Vivian B.; Cunha, Tatiana S. da; Simoes Filho, Francisco Fernando Lamego; Lapa, Celso Marcelo F.

    2011-01-01

    The Brazilian Energy Plan (PNE 2030) that guides the Government in formulating its strategy for expanding energy supply by 2030 highlights the need for the Brazilian electrical system have more than 4,000 MW from nuclear sources by 2025. Therefore, the Government presented a proposal to build four more nuclear power plants with capacity of 1,000 MW each, at first, two in the Northeast and two in Southeast. The selection and site assessment are key parts of the installation process of a nuclear plant and may significantly affect the cost, public acceptance and safety of the facility during its entire life cycle. The result of this initial stage, it can even seriously affect program success. Wrong decisions in the process of site selection may also require a financial commitment to higher planned in a later phase of the project, besides causing extensive and expensive downtime. Select the location where these units will be built is not a trivial process, because involves the consideration of multiple criteria and judgments in addition to obtaining, organizing and managing a diverse range of data, both qualitative and quantitative, to assist in decision making and ensure that the site selected is the most appropriate in relation to safety and technical, economic and environmental feasibility. This paper presents an overview of the site selection process and its stages, the criteria involved in each step, the tools to support decision making that can be used and the difficulties in applying a formal process of decision making. Also discussed are ways to make the process more transparent and democratic, increasing public involvement as a way to improve acceptance and reduce opposition from various sectors of society, trying to minimize the expense and time involved in the implementation of undertakings of this kind. (author)

  9. Public sector's research programme on spent fuel management in Finland supporting the authorities

    International Nuclear Information System (INIS)

    Vuori, S.; Rasilainen, K.

    2000-01-01

    A multiphase research program launched in 1989 to support Finnish authorities in their activities concerning spent fuel management is reviewed. The Finnish program for spent fuel management has so far managed to keep its original time schedule at least partly due to clearly defined responsibilities between the nuclear energy producing industry and the authorities. It appears that the public sector's research programme has been successful in its supporting role, because authorities have had good possibilities to adjust the emphasis and volume of the research programme from the very beginning. (author)

  10. Extravehicular Activity Systems Education and Public Outreach in Support of NASA's STEM Initiatives

    Science.gov (United States)

    Paul, Heather L.

    2011-01-01

    The exploration activities associated with NASA?s goals to return to the Moon, travel to Mars, or explore Near Earth Objects (NEOs) will involve the need for human-supported space and surface extravehicular activities (EVAs). The technology development and human element associated with these exploration missions provide fantastic content to promote science, technology, engineering, and math (STEM). As NASA Administrator Charles F. Bolden remarked on December 9, 2009, "We....need to provide the educational and experiential stepping-stones to inspire the next generation of scientists, engineers, and leaders in STEM fields." The EVA Systems Project actively supports this initiative by providing subject matter experts and hands-on, interactive presentations to educate students, educators, and the general public about the design challenges encountered as NASA develops EVA hardware for these missions. This paper summarizes these education and public efforts.

  11. Late Financial Distress Process Stages and Financial Ratios

    DEFF Research Database (Denmark)

    Sormunen, Nina; Laitinen, Teija

    2012-01-01

    stage affects the classification ability of single financial ratios and financial distress prediction models in short-term financial distress prediction. The study shows that the auditor's GC task could be supported by paying attention to the financial distress process stage. The implications...... of these findings for auditors and every stakeholder of business firms are considered....

  12. How can a research library support the communication of science to the general public?

    Science.gov (United States)

    Brunetti, F.; Gasperini, A.

    2008-06-01

    How can an observatory library support the communication of science to the general public? We will describe how a highly specialised astronomical library can also play a key role in disseminating astronomical knowledge, making scientific results available across a wide range of levels, from professional to public to educational. This outreach activity requires several steps, ranging from the preliminary identification and scrutiny of sources to the production of new information material (e.g. maps, brochures, and DVDs). In particular, we will describe some recent experiences in the dissemination of astronomical information to the general public, especially teachers and children, analysing some results of this activity, such as a bibliography of Italian Astronomical Books for Children, a review of scientific books and other multimedia products.

  13. Predicting Bank Financial Failures Using Discriminant Analysis And Support Vector Machines Methods A Comparative Analysis In Commercial Banks In Sudan 2006-2014

    Directory of Open Access Journals (Sweden)

    Mohammed A. SirElkhatim

    2017-04-01

    Full Text Available Bank failures threaten the economic system as a whole. Therefore predicting bank financial failures is crucial to prevent andor lessen its negative effects on the economic system. Financial crises affecting both emerging markets and advanced countries over the centuries have severe economic consequences but they can be hard to prevent and predict identifying financial crises causes remains both science and art said Stijn Claessens assistant director of the International Monetary Fund. While it would be better to mitigate risks financial crises will recur often in waves and better crisis management is therefore important. Analyses of recurrent causes suggest that to prevent crises governments should consider reforms in many underlying areas. That includes developing prudent fiscal and monetary policies better regulating the financial sector including reducing the problem of too-big-to-fail banks and developing effective macro-prudential policies. Despite new regulations and better supervision crises are likely to recur in part because they can reflect deeper problems related to income inequality the political economy and common human behavior. As such improvements in crisis management are also needed. This is originally a classification problem to categorize banks as healthy or non-healthy ones. This study aims to apply Discriminant analysis and Support Vector Machines methods to the bank failure prediction problem in a Sudanese case and to present a comprehensive computational comparison of the classification performances of the techniques tested. Eleven financial and non-financial ratios with six feature groups including capital adequacy asset quality Earning and liquidity CAMELS are selected as predictor variables in the study. Credit risk also been evaluated using logistic analysis to study the effect of Islamic finance modes sectors and payment types used by Sudanese banks with regard to their possibilities of failure. Experimental results

  14. STUDY ON FINANCIAL COMMUNICATIONS FROM PUBLIC RETAIL COMPANIES: COMPARATIVE ANALYSIS – MILANO STOCK EXCHANGE AND BUCHAREST STOCK EXCHANGE

    Directory of Open Access Journals (Sweden)

    Veronica R GROSU

    2016-09-01

    Full Text Available The economic and financial crisis that hit the world economy has shown that for retail companies, growth continued to record only for those who held full control over every point of sale. The objective of our work is focused on the analysis of the most important financial indicators that a retail company should focus on and include in communication with external stakeholders. We make the connection with problems of the real economy through a comparative study of Romania and Italy, in which we analyze retail companies listed on the Bucharest Stock Exchange (BSE and a similar number of retail companies listed on the Milan Stock Exchange (MSE. The importance of the topic stems from the fact that it is essential for understanding how consumers relate the various retail companies and how the latter model their structure or behavior depending on the requirements and needs of the former.

  15. Tobacco Control in Transition: Public Support and Governmental Disarray in Arizona 1997-2007

    OpenAIRE

    Hendlin M.Sc., Yogi H.; Barnes, Richard L JD; Glantz, Stanton A. Ph.D.

    2008-01-01

    • Tobacco control in Arizona flourished from 1997-2007, thanks to public support at the ballot box and the hard work of Arizonan tobacco control activists. • Arizona's state-run Tobacco Education and Prevention Program (TEPP), created by Proposition 200 in 1994 from 23% of a 40 cent tobacco tax increase, provided a key component in Arizona tobacco control, spending between $15 and $36 million annually. • Tobacco control advocacy between 1997 and 2007 resulted in more than tr...

  16. The vouchers scheme as a mechanism of public support allocation in theory and practice

    OpenAIRE

    Marek Pavlík

    2013-01-01

    Sport support at the municipal level has a long tradition, especially in Europe. Youth involvement to the sport is usually one of the important aspects of grant policies. There are questions regarding how to allocate public resources more efficiently and how to increase youth participation in sport. We analyze the sport vouchers as a tool for increasing transparency and efficiency as well as the involvement of youth and their parents in sport policy at the local level. Vouchers typically tran...

  17. Modelling the Effects of Public Support to Small Firms in the UK - Paradise Gained?

    OpenAIRE

    Mark Hart; Stephen Roper

    2003-01-01

    The evaluation of the impact of public policies to improve the performance of the small business sector has provoked a great deal of debate and research activity in recent years. The debate can be categorised in two broad ways. First, it can be seen in terms of the actual impact measures and schemes of small business support may have in terms of enhanced growth performance of SMEs. Second, the search for appropriate evaluation methodologies which reflect the range of problems associated with ...

  18. Acts of Atrocity: Effects on Public Opinion Support During War or Conflict

    Science.gov (United States)

    2007-12-01

    while] general public disenchantment, however, seems to have been largely practical , springing from the failure of our substantial military...have much effect on the majority of Americans focused on more practical measures for determining their support or opposition for the Vietnam War...of male detainees to masturbate while being photographed and videotaped; arranging naked male detainees in a pile and then jumping on them

  19. R&D IN FUNCTION OF DIRECT PUBLIC SUPPORTS TO SMEs: AN EXPLORATORY STUDY IN TURKEY

    OpenAIRE

    Filiz Giray; Mehmet Çınar; Simla Güzel

    2015-01-01

    The globalization has increased the importance of research and development (R&D) activity and of technological advancements, especially in information and communication technologies. This case is valid for small and medium-sized enterprises (SMEs) which have taken a crucial place in all economies. Since R&D activities have high costs and public features, these activities cannot be carried out by firm, especially SMEs’ fiscal sources. Direct supports play a key-role in most countries. In re...

  20. Nigeria; Publication of Financial Sector Assessment Program Documentation––Detailed Assessment of Observance of Insurance Core Principles

    OpenAIRE

    International Monetary Fund

    2013-01-01

    Nigeria undertook a Financial Sector Assessment Program (FSAP), which included a review of the structure of Nigeria’s insurance market and the supervisory framework. The assessment was benchmarked against the Insurance Core Principles (ICPs) issued by the International Association of Insurance Supervisors (IAISs). It is advised that the National Insurance Commission (NAICOM) of Nigeria can expand the objective to include the creation of a fair, safe, and stable insurance sector for the benefi...